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    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-439": {
   "value": "4765000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-440": {
   "value": "15478000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-441": {
   "value": "2895000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-442": {
   "value": "1558107000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-443": {
   "value": "2315219000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-1": {
   "value": "ALLGEMEINES<span class=\"_ _a\"></span> Die <span class=\"_ _f\"> </span>VI<span class=\"_ _1\"></span>ENNA <span class=\"_ _f\"> </span>INSURANC<span class=\"_ _a\"></span>E <span class=\"_ _11\"> </span>GR<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>UP <span class=\"_ _f\"> </span>AG <span class=\"_ _11\"> </span>W<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ung <span class=\"_ _11\"> </span>Gruppe <span class=\"_ _f\"> </span>(VIG <span class=\"_ _11\"> </span>Holding<span class=\"_ _a\"></span>) <span class=\"_ _11\"> </span>ist <span class=\"_ _11\"> </span>eine <span class=\"_ _f\"> </span>Aktienges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>haft <span class=\"_ _f\"> </span>und <span class=\"_ _f\"> </span>die f\u00fchre<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>ruppe <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>der G<span class=\"_ _a\"></span>esamtregi<span class=\"_ _a\"></span>on <span class=\"_ _d\"></span>Zen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ral-<span class=\"_ _a\"></span> u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>Osteuro<span class=\"_ _a\"></span>pa <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>CE<span class=\"_ _d\"></span>E) mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Sitz <span class=\"_ _a\"></span>am <span class=\"_ _a\"></span>Schotte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ring <span class=\"_ _a\"></span>30, <span class=\"_ _a\"></span>1010 <span class=\"_ _a\"></span>W<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n (\u00d6sterr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>). <span class=\"_ _2\"></span>Der <span class=\"_ _2\"></span>Wiener <span class=\"_ _2\"></span>St\u00e4dtisc<span class=\"_ _a\"></span>he <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsver<span class=\"_ _a\"></span>ein, <span class=\"_ _2\"></span>ebenfalls<span class=\"_ _d\"></span> <span class=\"_ _2\"></span>mit <span class=\"_ _2\"></span>Sitz <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>W<span class=\"_ _1\"></span>ien, <span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>Mehrheitseig<span class=\"_ _d\"></span>ent<span class=\"_ _d\"></span>\u00fcmer <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>VIG <span class=\"_ _2\"></span>Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g. Zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ist <span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>ob<span class=\"_ _d\"></span>erste <span class=\"_ _3\"></span>M<span class=\"_ _a\"></span>uttergesells<span class=\"_ _a\"></span>chaft <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>daher <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>VIG <span class=\"_ _3\"></span>Hol<span class=\"_ _d\"></span>ding <span class=\"_ _3\"></span>in<span class=\"_ _a\"></span>kl. <span class=\"_ _3\"></span>ihre<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>oc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>terges<span class=\"_ _a\"></span>ellschaften <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>einen Konzernabsc<span class=\"_ _a\"></span>hlu<span class=\"_ _1\"></span>ss <span class=\"_ _8\"> </span>ein. <span class=\"_ _13\"> </span>Die <span class=\"_ _8\"> </span>Ve<span class=\"_ _a\"></span>rsicherungsges<span class=\"_ _a\"></span>ellschafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>und <span class=\"_ _13\"> </span>Pensionsk<span class=\"_ _a\"></span>assen <span class=\"_ _13\"> </span>der <span class=\"_ _13\"> </span>VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _13\"> </span>biet<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> rd. 32<span class=\"_ _a\"></span> Milli<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span>en Kund:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsdie<span class=\"_ _a\"></span>nstleistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen sowohl<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>in der Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s-,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der Kranke<span class=\"_ _a\"></span>n- <span class=\"_ _1\"></span>als au<span class=\"_ _d\"></span>ch in der Schade<span class=\"_ _a\"></span>n- und Unf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung i<span class=\"_ _d\"></span>n 30 <span class=\"_ _a\"></span>L\u00e4ndern an. GR<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>S\u00c4<span class=\"_ _a\"></span>TZE <span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>ER RECH<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>UNGS<span class=\"_ _d\"></span>LEGUNG<span class=\"_ _a\"></span> Der <span class=\"_ _3\"></span>K<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>nzernab<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chluss <span class=\"_ _3\"></span>wurde <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>International <span class=\"_ _3\"></span>Fi<span class=\"_ _3ca\"> </span>nancial <span class=\"_ _3\"></span>Reporti<span class=\"_ _a\"></span>ng <span class=\"_ _e\"></span>Standar<span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>(IFRS), <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _3\"></span>sie <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Euro<span class=\"_ _a\"></span>p\u00e4ischen Union anzu<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>sind, und de<span class=\"_ _d\"></span>n nach \u00a7<span class=\"fsb\"> </span>245a (1) Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>set<span class=\"_ _d\"></span>zbuch<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>(UGB) zu beac<span class=\"_ _d\"></span>htende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> unternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsr<span class=\"_ _a\"></span>echt-<span class=\"_ _3ca\"> </span>lichen V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>if<span class=\"_ _d\"></span>ten aufg<span class=\"_ _d\"></span>estell<span class=\"_ _a\"></span>t. Betr\u00e4ge werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fm\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nis<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>gerundet und, <span class=\"_ _3\"></span>sof<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rn <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>ande<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ause<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Eur<span class=\"_ _d\"></span>o (TEUR) <span class=\"_ _1\"></span>ausge<span class=\"_ _a\"></span>wiesen. F\u00fcr Berec<span class=\"_ _a\"></span>hnungen <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dennoch <span class=\"_ _2\"></span>die ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>auen <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>etr\u00e4g<span class=\"_ _a\"></span>e verwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>det, <span class=\"_ _a\"></span>sodass <span class=\"_ _a\"></span>dad<span class=\"_ _d\"></span>ur<span class=\"_ _d\"></span>ch <span class=\"_ _a\"></span>Rundungsdif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>nzen a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ftr<span class=\"_ _a\"></span>eten k\u00f6<span class=\"_ _a\"></span>nnen.<span class=\"_ _3ca\"> </span>Untern<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hmensfor<span class=\"_ _a\"></span>tf\u00fchrung Der <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>liege<span class=\"_ _a\"></span>nde <span class=\"_ _3\"></span>Ko<span class=\"_ _a\"></span>nzern<span class=\"_ _1\"></span>abs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hl<span class=\"_ _d\"></span>uss <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Grundlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Annahm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>ensfortf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _d\"></span>ung <span class=\"_ _3\"></span>gem.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>IAS 1.<span class=\"_ _a\"></span>25 und .<span class=\"_ _a\"></span>26 aufges<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t. <span class=\"_ _d\"></span>Diese <span class=\"_ _a\"></span>Einsch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung <span class=\"_ _a\"></span>hat d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>orst<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>vor <span class=\"_ _d\"></span>allem <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>fgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>solide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kapi<span class=\"_ _d\"></span>tala<span class=\"_ _a\"></span>usstattu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g, <span class=\"_ _a\"></span>dem posi<span class=\"_ _a\"></span>tiv<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is vor S<span class=\"_ _a\"></span>teuern, der ris<span class=\"_ _d\"></span>ikoavers<span class=\"_ _a\"></span>en Kapitalv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ra<span class=\"_ _a\"></span>nlagung und d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>rvat<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ven R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gspol<span class=\"_ _d\"></span>itik g<span class=\"_ _d\"></span>etr<span class=\"_ _a\"></span>offen.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "VI<span class=\"_ _1\"></span>ENNA <span class=\"_ _f\"> </span>INSURANC<span class=\"_ _a\"></span>E <span class=\"_ _11\"> </span>GR<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>UP <span class=\"_ _f\"> </span>AG <span class=\"_ _11\"> </span>W<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ung <span class=\"_ _11\"> </span>Gruppe",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "Aktienges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>haft",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "Schotte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ring <span class=\"_ _a\"></span>30, <span class=\"_ _a\"></span>1010 <span class=\"_ _a\"></span>W<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "W<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "\u00d6sterr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "Wiener <span class=\"_ _2\"></span>St\u00e4dtisc<span class=\"_ _a\"></span>he <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsver<span class=\"_ _a\"></span>ein",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "Die <span class=\"_ _8\"> </span>Ve<span class=\"_ _a\"></span>rsicherungsges<span class=\"_ _a\"></span>ellschafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>und <span class=\"_ _13\"> </span>Pensionsk<span class=\"_ _a\"></span>assen <span class=\"_ _13\"> </span>der <span class=\"_ _13\"> </span>VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _13\"> </span>biet<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> rd. 32<span class=\"_ _a\"></span> Milli<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span>en Kund:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsdie<span class=\"_ _a\"></span>nstleistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen sowohl<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>in der Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s-,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der Kranke<span class=\"_ _a\"></span>n- <span class=\"_ _1\"></span>als au<span class=\"_ _d\"></span>ch in der Schade<span class=\"_ _a\"></span>n- und Unf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung i<span class=\"_ _d\"></span>n 30 <span class=\"_ _a\"></span>L\u00e4ndern an. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "<div class=\"t m2 h19 ff58 fsc fc6 sc0 ls4 ws0 gs5\">GR<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>S\u00c4<span class=\"_ _a\"></span>TZE <span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>ER RECH<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>UNGS<span class=\"_ _d\"></span>LEGUNG<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs6\">Der <span class=\"_ _3\"></span>K<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>nzernab<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chluss <span class=\"_ _3\"></span>wurde <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>International <span class=\"_ _3\"></span>Fi<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs7\">nancial <span class=\"_ _3\"></span>Reporti<span class=\"_ _a\"></span>ng <span class=\"_ _e\"></span>Standar<span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>(IFRS), <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _3\"></span>sie <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Euro<span class=\"_ _a\"></span>p\u00e4ischen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs8\">Union anzu<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>sind, und de<span class=\"_ _d\"></span>n nach \u00a7<span class=\"fsb\"> </span>245a (1) Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>set<span class=\"_ _d\"></span>zbuch<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>(UGB) zu beac<span class=\"_ _d\"></span>htende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> unternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsr<span class=\"_ _a\"></span>echt-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs9\">lichen V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>if<span class=\"_ _d\"></span>ten aufg<span class=\"_ _d\"></span>estell<span class=\"_ _a\"></span>t. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsa\">Betr\u00e4ge werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fm\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nis<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>gerundet und, <span class=\"_ _3\"></span>sof<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rn <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>ande<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ause<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Eur<span class=\"_ _d\"></span>o (TEUR) <span class=\"_ _1\"></span>ausge<span class=\"_ _a\"></span>wiesen. F\u00fcr </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsb\">Berec<span class=\"_ _a\"></span>hnungen <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dennoch <span class=\"_ _2\"></span>die ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>auen <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>etr\u00e4g<span class=\"_ _a\"></span>e verwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>det, <span class=\"_ _a\"></span>sodass <span class=\"_ _a\"></span>dad<span class=\"_ _d\"></span>ur<span class=\"_ _d\"></span>ch <span class=\"_ _a\"></span>Rundungsdif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>nzen a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ftr<span class=\"_ _a\"></span>eten k\u00f6<span class=\"_ _a\"></span>nnen.<span class=\"_ _3ca\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "GR<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>S\u00c4<span class=\"_ _a\"></span>TZE <span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>ER RECH<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>UNGS<span class=\"_ _d\"></span>LEGUNG<span class=\"_ _a\"></span> Der <span class=\"_ _3\"></span>K<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>nzernab<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chluss <span class=\"_ _3\"></span>wurde <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>International <span class=\"_ _3\"></span>Fi<span class=\"_ _3ca\"> </span>nancial <span class=\"_ _3\"></span>Reporti<span class=\"_ _a\"></span>ng <span class=\"_ _e\"></span>Standar<span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>(IFRS), <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _3\"></span>sie <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Euro<span class=\"_ _a\"></span>p\u00e4ischen Union anzu<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>sind, und de<span class=\"_ _d\"></span>n nach \u00a7<span class=\"fsb\"> </span>245a (1) Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>set<span class=\"_ _d\"></span>zbuch<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>(UGB) zu beac<span class=\"_ _d\"></span>htende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> unternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsr<span class=\"_ _a\"></span>echt-<span class=\"_ _3ca\"> </span>lichen V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>if<span class=\"_ _d\"></span>ten aufg<span class=\"_ _d\"></span>estell<span class=\"_ _a\"></span>t. ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "Untern<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hmensfor<span class=\"_ _a\"></span>tf\u00fchrung Der <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>liege<span class=\"_ _a\"></span>nde <span class=\"_ _3\"></span>Ko<span class=\"_ _a\"></span>nzern<span class=\"_ _1\"></span>abs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hl<span class=\"_ _d\"></span>uss <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Grundlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Annahm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>ensfortf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _d\"></span>ung <span class=\"_ _3\"></span>gem.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>IAS 1.<span class=\"_ _a\"></span>25 und .<span class=\"_ _a\"></span>26 aufges<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t. <span class=\"_ _d\"></span>Diese <span class=\"_ _a\"></span>Einsch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung <span class=\"_ _a\"></span>hat d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>orst<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>vor <span class=\"_ _d\"></span>allem <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>fgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>solide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kapi<span class=\"_ _d\"></span>tala<span class=\"_ _a\"></span>usstattu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g, <span class=\"_ _a\"></span>dem posi<span class=\"_ _a\"></span>tiv<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is vor S<span class=\"_ _a\"></span>teuern, der ris<span class=\"_ _d\"></span>ikoavers<span class=\"_ _a\"></span>en Kapitalv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ra<span class=\"_ _a\"></span>nlagung und d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>rvat<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ven R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gspol<span class=\"_ _d\"></span>itik g<span class=\"_ _d\"></span>etr<span class=\"_ _a\"></span>offen.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Sch\u00e4tzung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und Er<span class=\"_ _d\"></span>mess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ents<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heid<span class=\"_ _a\"></span>ungen Im <span class=\"_ _3\"></span>Einklang <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>steh<span class=\"_ _a\"></span>ende <span class=\"_ _3\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nabschl<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>sse <span class=\"_ _3\"></span>erf<span class=\"_ _d\"></span>orde<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ermessens<span class=\"_ _a\"></span>beurteilunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Festleg<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>An-<span class=\"_ _3ca\"> </span>nahmen  \u00fcber <span class=\"_ _7\"> </span>k\u00fcnftig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>  Entwicklu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _7\"> </span>du<span class=\"_ _a\"></span>rch <span class=\"_ _7\"> </span>de<span class=\"_ _a\"></span>n <span class=\"_ _7\"> </span>Vo<span class=\"_ _a\"></span>rsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d  (<span class=\"_ _1\"></span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _d\"></span>ungen).<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>Diese <span class=\"_ _7\"> </span>S<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4t<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _7\"> </span>u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d  Ermessens<span class=\"_ _a\"></span>ent-<span class=\"_ _3ca\"> </span>scheidu<span class=\"_ _d\"></span>ngen <span class=\"_ _11\"> </span>k\u00f6<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>den <span class=\"_ _11\"> </span>Ansa<span class=\"_ _a\"></span>tz <span class=\"_ _10\"> </span>und <span class=\"_ _11\"> </span>den<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _11\"> </span>der <span class=\"_ _f\"> </span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ulden,<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Angab<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Ve<span class=\"_ _a\"></span>r-<span class=\"_ _3ca\"> </span>pfli<span class=\"_ _d\"></span>chtunge<span class=\"_ _d\"></span>n und de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>swei<span class=\"_ _a\"></span>s v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> E<span class=\"_ _d\"></span>rtr\u00e4g<span class=\"_ _d\"></span>en und A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _a\"></span>endungen wes<span class=\"_ _a\"></span>entlich be<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>influss<span class=\"_ _a\"></span>en.  Die <span class=\"_ _3\"></span>Bilanz<span class=\"_ _d\"></span>werte <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Posten <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>Abs<span class=\"_ _a\"></span>chlussstic<span class=\"_ _d\"></span>htag <span class=\"_ _3\"></span>sind <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nbilanz <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>Seite 30<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>bzw<span class=\"_ _2\"></span>. <span class=\"_ _e\"></span>in <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>entspre<span class=\"_ _a\"></span>chend<span class=\"_ _d\"></span>en Anhanga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _d\"></span>ben <span class=\"_ _e\"></span>ausg<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>ies<span class=\"_ _a\"></span>en. <span class=\"_ _e\"></span>Sensitivit<span class=\"_ _d\"></span>\u00e4tsanal<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>sen <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werten <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>Schuld<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>ebenfall<span class=\"_ _d\"></span>s <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>den Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zuge<span class=\"_ _d\"></span>h\u00f6rige<span class=\"_ _a\"></span>n Anhanga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gab<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n da<span class=\"_ _a\"></span>rgelegt. <span class=\"_ _a\"></span> Details <span class=\"_ _10\"> </span>zu <span class=\"_ _12\"> </span>den <span class=\"_ _10\"> </span>Bereic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>  mi<span class=\"_ _d\"></span>t <span class=\"_ _10\"> </span>h<span class=\"_ _1\"></span>\u00f6her<span class=\"_ _a\"></span>en <span class=\"_ _12\"> </span>Ermess<span class=\"_ _a\"></span>ensspielr\u00e4<span class=\"_ _a\"></span>umen <span class=\"_ _12\"> </span>sowie<span class=\"_ _a\"></span>  h\u00f6<span class=\"_ _a\"></span>herer <span class=\"_ _10\"> </span>Komplexit\u00e4<span class=\"_ _a\"></span>t  od<span class=\"_ _a\"></span>er  B<span class=\"_ _a\"></span>ereich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _12\"> </span>b<span class=\"_ _d\"></span>ei <span class=\"_ _12\"> </span>den<span class=\"_ _a\"></span>en Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>und <span class=\"_ _f\"> </span>Sch\u00e4t<span class=\"_ _d\"></span>zungen <span class=\"_ _f\"> </span>von <span class=\"_ _11\"> </span>entsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eid<span class=\"_ _d\"></span>ender <span class=\"_ _f\"> </span>Bedeutung <span class=\"_ _11\"> </span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>d<span class=\"_ _d\"></span>en <span class=\"_ _11\"> </span>Kon<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ernabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss <span class=\"_ _f\"> </span>sind, <span class=\"_ _11\"> </span>sind <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>Anhangang<span class=\"_ _a\"></span>abe 24. W<span class=\"_ _a\"></span>esentliche Sc<span class=\"_ _a\"></span>h\u00e4tzunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Ermess<span class=\"_ _a\"></span>ense<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>idu<span class=\"_ _d\"></span>ngen <span class=\"_ _d\"></span>ab Seit<span class=\"_ _d\"></span>e 141 e<span class=\"_ _a\"></span>r\u00f6rtert.<span class=\"_ _3ca\"> </span>Wese<span class=\"_ _a\"></span>ntliche Sch\u00e4tzu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd Er<span class=\"_ _a\"></span>me<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>tsc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>gen Die getrof<span class=\"_ _a\"></span>fenen wes<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen Sch\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen u<span class=\"_ _d\"></span>nd Er<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>esse<span class=\"_ _3ca\"> </span>nsentsc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>ungen im <span class=\"_ _1\"></span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enhang mit (R\u00fcck-)<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span>vertr\u00e4ge<span class=\"_ _d\"></span>n si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d in A<span class=\"_ _a\"></span>nhangangabe 24<span class=\"_ _d\"></span>.1. <span class=\"_ _a\"></span>(R\u00fcck-)V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge ab S<span class=\"_ _a\"></span>eite 141 d<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>legt.<span class=\"_ _a\"></span> 24.<span class=\"_ _7\"> </span>WESE<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>TLICHE S<span class=\"_ _a\"></span>CH\u00c4<span class=\"_ _a\"></span>TZUNGEN U<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>D ERMESSEN<span class=\"_ _a\"></span>SENTSCHEIDUN<span class=\"_ _d\"></span>GEN<span class=\"_ _3ca\"> </span>24.1.<span class=\"ff5b\"> </span>(R\u00fcck-<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _d\"></span>svertr\u00e4ge Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>Sch\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _2\"></span>ba<span class=\"_ _1\"></span>sier<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>auf <span class=\"_ _a\"></span>allen, <span class=\"_ _a\"></span>zum <span class=\"_ _a\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Aufst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llung<span class=\"_ _a\"></span> des<span class=\"_ _a\"></span> Ko<span class=\"_ _a\"></span>nzern<span class=\"_ _1\"></span>abs<span class=\"_ _a\"></span>chlusses <span class=\"_ _a\"></span>verf\u00fcgb<span class=\"_ _a\"></span>aren <span class=\"_ _d\"></span>P<span class=\"_ _a\"></span>ara-<span class=\"_ _3ca\"> </span>metern. K\u00fcnftige Entwickl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n k\u00f6nnen sich aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d von Marktbeweg<span class=\"_ _a\"></span>ungen und <span class=\"_ _1\"></span>Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ktve<span class=\"_ _a\"></span>rh\u00e4<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iss<span class=\"_ _d\"></span>en, die <span class=\"_ _1\"></span>au<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>erhal<span class=\"_ _d\"></span>b des Einflussb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eichs <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _3\"></span>lieg<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>Solche <span class=\"_ _3\"></span>\u00c4nde<span class=\"_ _a\"></span>rungen <span class=\"_ _e\"></span>fi<span class=\"_ _a\"></span>nden <span class=\"_ _3\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t <span class=\"_ _e\"></span>mit <span class=\"_ _3\"></span>ihrem <span class=\"_ _1\"></span>Auftret<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>ei<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> Niedersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lag <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>den <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>nnahmen. <span class=\"_ _11\"> </span>Es <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>Aufgli<span class=\"_ _d\"></span>ede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>Inform<span class=\"_ _a\"></span>ationen <span class=\"_ _f\"> </span>zur<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Angabe <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>Bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungsmo<span class=\"_ _a\"></span>del<span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> gem. IFRS 1<span class=\"_ _a\"></span>7. <span class=\"_ _3\"></span>Die <span class=\"_ _1\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmo<span class=\"_ _a\"></span>delle <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>das <span class=\"_ _3\"></span>all<span class=\"_ _d\"></span>gemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmodel<span class=\"_ _a\"></span>l <span class=\"_ _3\"></span>(GMM<span class=\"_ _a\"></span>), <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ariable<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Geb\u00fc<span class=\"_ _d\"></span>hr (VF<span class=\"_ _a\"></span>A) <span class=\"_ _1\"></span>und der <span class=\"_ _3\"></span>Pr<span class=\"_ _a\"></span>\u00e4mienallokatio<span class=\"_ _a\"></span>nsansatz (<span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AA). <span class=\"_ _1\"></span>Dies<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>ori<span class=\"_ _a\"></span>entiere<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>eng <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Struk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>der IFRS 17-Po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfoli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>VIG, die gr<span class=\"_ _d\"></span>unds\u00e4tzli<span class=\"_ _d\"></span>ch wie fol<span class=\"_ _a\"></span>gt besc<span class=\"_ _d\"></span>hrieb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n we<span class=\"_ _a\"></span>rden ka<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span>: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>F<span class=\"_ _1\"></span>onds<span class=\"_ _a\"></span>gebunde L<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, ge<span class=\"_ _a\"></span>winnbere<span class=\"_ _a\"></span>chtigte L<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>bens<span class=\"_ _a\"></span>versicheru<span class=\"_ _d\"></span>ngen <span class=\"_ _d\"></span>und d<span class=\"_ _d\"></span>as \u00f6ste<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eich<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>che<span class=\"_ _3ca\"> </span>Kranke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>ungsgesch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ft n<span class=\"_ _d\"></span>ach A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t d<span class=\"_ _d\"></span>er Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den an<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>and <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>VF<span class=\"_ _a\"></span>A bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Portfolien der <span class=\"_ _a\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Unf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ha<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pts<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>chli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s P<span class=\"_ _2\"></span>AA be<span class=\"_ _a\"></span>wertet u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>V<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge mit l<span class=\"_ _a\"></span>anger L<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf<span class=\"_ _d\"></span>zeit i<span class=\"_ _d\"></span>n der Sc<span class=\"_ _d\"></span>haden- <span class=\"_ _a\"></span>und Unfall<span class=\"_ _d\"></span>versi<span class=\"_ _a\"></span>cherung, die di<span class=\"_ _a\"></span>e Kriteri<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r die A<span class=\"_ _a\"></span>nwendung d<span class=\"_ _a\"></span>es P<span class=\"_ _2\"></span>AA nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _3ca\"> </span>erf\u00fcllen, <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>nsversicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge, di<span class=\"_ _a\"></span>e die K<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iterie<span class=\"_ _a\"></span>n f\u00fcr di<span class=\"_ _d\"></span>e Anwend<span class=\"_ _a\"></span>ung des V<span class=\"_ _a\"></span>FA <span class=\"_ _a\"></span>nicht erf<span class=\"_ _a\"></span>\u00fcllen, sowie<span class=\"_ _3ca\"> </span>R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge w<span class=\"_ _a\"></span>erden <span class=\"_ _d\"></span>nac<span class=\"_ _d\"></span>h dem GMM<span class=\"_ _d\"></span> b<span class=\"_ _d\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet.<span class=\"_ _3ca\"> </span>Zur Bew<span class=\"_ _d\"></span>ertung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _d\"></span>Ver<span class=\"_ _a\"></span>sicherung<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>vertr\u00e4<span class=\"_ _a\"></span>gen in der<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Leben<span class=\"_ _a\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _a\"></span> Krankenvers<span class=\"_ _a\"></span>icherung v<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rwen<span class=\"_ _a\"></span>dete Method<span class=\"_ _a\"></span>en Der <span class=\"_ _3\"></span>Bar<span class=\"_ _d\"></span>wert <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>k\u00fcnfti<span class=\"_ _a\"></span>gen <span class=\"_ _e\"></span>Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6me<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>anhand<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nters<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hiedl<span class=\"_ _d\"></span>icher<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Ans\u00e4tze,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>abh\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gig <span class=\"_ _3\"></span>von <span class=\"_ _1\"></span>der <span class=\"_ _e\"></span>Ents<span class=\"_ _d\"></span>cheid<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span> lokalen <span class=\"_ _f\"> </span>Gesells<span class=\"_ _a\"></span>chaften, <span class=\"_ _f\"> </span>ermitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lt. <span class=\"_ _f\"> </span>Innerhal<span class=\"_ _d\"></span>b <span class=\"_ _f\"> </span>des <span class=\"_ _f\"> </span>Konzerns <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _11\"> </span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>stochastis<span class=\"_ _a\"></span>che <span class=\"_ _11\"> </span>Modell<span class=\"_ _a\"></span>ierung <span class=\"_ _f\"> </span>als <span class=\"_ _f\"> </span>auch <span class=\"_ _f\"></span>die deterministis<span class=\"_ _a\"></span>che <span class=\"_ _3\"></span>Pr<span class=\"_ _d\"></span>ojektio<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>angewe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>det. <span class=\"_ _1\"></span>Anders <span class=\"_ _3\"></span>als <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>determi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isti<span class=\"_ _d\"></span>sche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Pro<span class=\"_ _a\"></span>jektionsverf<span class=\"_ _a\"></span>ahre<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>ei <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>stoc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>as-<span class=\"_ _3ca\"> </span>tischen Modellieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g V<span class=\"_ _a\"></span>erfahre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>wandt, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>gr<span class=\"_ _a\"></span>o\u00dfe <span class=\"_ _1\"></span>Anza<span class=\"_ _d\"></span>hl <span class=\"_ _1\"></span>m\u00f6glich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>wirts<span class=\"_ _d\"></span>chaftlic<span class=\"_ _a\"></span>her <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>zenarien <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>Markt<span class=\"_ _a\"></span>variablen wie Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss\u00e4t<span class=\"_ _d\"></span>ze und <span class=\"_ _a\"></span>Eigenkapitalr<span class=\"_ _a\"></span>endite ge<span class=\"_ _a\"></span>nerier<span class=\"_ _a\"></span>en, um k\u00fcnfti<span class=\"_ _a\"></span>ge Zahlungss<span class=\"_ _a\"></span>tr\u00f6me <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>prog<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ostizie<span class=\"_ _a\"></span>ren. <span class=\"_ _a\"></span> ZUGRUNDE G<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>LEGT<span class=\"_ _a\"></span>E ANNA<span class=\"_ _a\"></span>HMEN ZUR <span class=\"_ _a\"></span>SCH\u00c4<span class=\"_ _2\"></span>TZU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> K\u00dcNF<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ER ZA<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>LUNGS<span class=\"_ _a\"></span>STR\u00d6ME<span class=\"_ _a\"></span> Sterblichk<span class=\"_ _d\"></span>eits-,<span class=\"_ _a\"></span> Mor<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>idit\u00e4ts- <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Lan<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>lebigkeit<span class=\"_ _d\"></span>sraten<span class=\"_ _3ca\"> </span>Die Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>asie<span class=\"_ _a\"></span>ren auf b<span class=\"_ _1\"></span>ran<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>\u00fcbli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen l\u00e4nder<span class=\"_ _d\"></span>bezog<span class=\"_ _a\"></span>enen<span class=\"_ _1\"></span> T<span class=\"_ _4\"></span>abellen, je nach <span class=\"_ _1\"></span>Art des abgeschloss<span class=\"_ _a\"></span>enen Ve<span class=\"_ _a\"></span>rtrags und Land, <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>em <span class=\"_ _3\"></span>die versicherte <span class=\"_ _1\"></span>P<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ihren <span class=\"_ _1\"></span>Wo<span class=\"_ _a\"></span>hnsitz h<span class=\"_ _1\"></span>at. <span class=\"_ _1\"></span>Sie <span class=\"_ _1\"></span>spiegel<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Erf<span class=\"_ _d\"></span>ahrungs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>j\u00fcngste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _d\"></span>erga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>nheit w<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> und w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>Bedarf <span class=\"_ _1\"></span>ange<span class=\"_ _a\"></span>passt, <span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Erfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>lo<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gesellsc<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Rechnung zu <span class=\"_ _1\"></span>tragen. <span class=\"_ _1\"></span>Erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>k\u00fcnfti<span class=\"_ _a\"></span>ge V<span class=\"_ _a\"></span>erbess<span class=\"_ _d\"></span>erunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>angemess<span class=\"_ _a\"></span>en, <span class=\"_ _b\"> </span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _b\"> </span>nicht <span class=\"_ _b\"> </span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rm<span class=\"_ _d\"></span>\u00e4\u00dfig <span class=\"_ _c\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fccks<span class=\"_ _a\"></span>ichtigt. <span class=\"_ _b\"> </span>Die <span class=\"_ _c\"> </span>Anna<span class=\"_ _a\"></span>hmen <span class=\"_ _b\"> </span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiden<span class=\"_ _a\"></span> <span class=\"_ _c\"> </span>sich beispiels<span class=\"_ _d\"></span>weis<span class=\"_ _d\"></span>e je <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ach <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngskl<span class=\"_ _a\"></span>asse und Ar<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertrags. <span class=\"_ _a\"></span> Eine <span class=\"_ _1\"></span>S<span class=\"_ _d\"></span>teiger<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng der erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Sterbli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeits- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Morbidit<span class=\"_ _a\"></span>\u00e4tsraten f\u00fchrt zu<span class=\"_ _1\"></span> einem<span class=\"_ _d\"></span> An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tieg <span class=\"_ _1\"></span>der erwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Schaden<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6he, wodurc<span class=\"_ _a\"></span>h sich fol<span class=\"_ _d\"></span>gli<span class=\"_ _d\"></span>ch die k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige CS<span class=\"_ _a\"></span>M ver<span class=\"_ _d\"></span>ringert. <span class=\"_ _a\"></span> Aufwendu<span class=\"_ _d\"></span>ngen Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>hinsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erwalt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsko<span class=\"_ _a\"></span>sten <span class=\"_ _3\"></span>spi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gel<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die pro<span class=\"_ _a\"></span>gnostiziert<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Koste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Aufrec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ter<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Bedien<span class=\"_ _a\"></span>ung von <span class=\"_ _f\"> </span>best<span class=\"_ _a\"></span>ehenden <span class=\"_ _e\"></span>Poliz<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>damit <span class=\"_ _e\"></span>verbu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Gemei<span class=\"_ _a\"></span>nkosten <span class=\"_ _e\"></span>wider<span class=\"_ _4\"></span>. <span class=\"_ _f\"></span>Die <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ktuelle <span class=\"_ _3\"></span>H\u00f6he <span class=\"_ _e\"></span>der <span class=\"_ _f\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _d\"></span>endung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _e\"></span>als<span class=\"_ _1\"></span> angemess<span class=\"_ _a\"></span>ene Grundlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> f\u00fcr die zuk\u00fcnftige<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Auf<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>herang<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>og<span class=\"_ _a\"></span>en und <span class=\"_ _1\"></span>geg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>falls<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>um die erwartete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Koste<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span>inflation a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>pass<span class=\"_ _a\"></span>t. Ein Anstieg d<span class=\"_ _a\"></span>er erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n H\u00f6<span class=\"_ _a\"></span>he der A<span class=\"_ _d\"></span>ufwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n f<span class=\"_ _d\"></span>\u00fchrt z<span class=\"_ _d\"></span>u einer V<span class=\"_ _2\"></span>erring<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftig <span class=\"_ _d\"></span>erw<span class=\"_ _d\"></span>arteten <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ewi<span class=\"_ _a\"></span>nne. Die Zahlungsstr<span class=\"_ _a\"></span>\u00f6me i<span class=\"_ _d\"></span>nnerhalb der<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>enzen umfass<span class=\"_ _a\"></span>en eine Zuord<span class=\"_ _a\"></span>nung fixer und vari<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ble<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Gemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kost<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>die dir<span class=\"_ _d\"></span>ekt der E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f\u00fcll<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>her<span class=\"_ _d\"></span>ungsver<span class=\"_ _a\"></span>tr\u00e4gen z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>geo<span class=\"_ _a\"></span>rdnet <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>k\u00f6nnen. D<span class=\"_ _a\"></span>iese G<span class=\"_ _d\"></span>emei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kost<span class=\"_ _a\"></span>en wer<span class=\"_ _a\"></span>den mi<span class=\"_ _a\"></span>tt<span class=\"_ _1\"></span>els <span class=\"_ _a\"></span>systema<span class=\"_ _a\"></span>tischer und <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>atio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>aler <span class=\"_ _e\"></span>M<span class=\"_ _a\"></span>ethoden <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _d\"></span>pen <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>ertr\u00e4gen <span class=\"_ _3\"></span>zugeor<span class=\"_ _a\"></span>dnet. <span class=\"_ _e\"></span>Diese <span class=\"_ _e\"></span>M<span class=\"_ _d\"></span>ethode<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>einheitli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _3\"></span>auf <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> Kosten mi<span class=\"_ _a\"></span>t \u00e4hnliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Me<span class=\"_ _a\"></span>rkmalen ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wa<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>t. <span class=\"_ _a\"></span> Storno- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d R<span class=\"_ _d\"></span>\u00fcckkauf<span class=\"_ _a\"></span>quoten Stornos bezie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en sich a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f die K\u00fcndig<span class=\"_ _d\"></span>ung vo<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>Poli<span class=\"_ _a\"></span>zzen aufgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t ge<span class=\"_ _d\"></span>zahlter Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>wohing<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sich R\u00fcckk\u00e4<span class=\"_ _a\"></span>ufe auf die freiwill<span class=\"_ _a\"></span>ige <span class=\"_ _1\"></span>K\u00fcndigung von Polizze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsnehmer:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> beziehen. Annahm<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>hinsich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>lich der <span class=\"_ _1\"></span>K<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>digu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> von <span class=\"_ _10\"> </span>Polizze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>werd<span class=\"_ _a\"></span>en <span class=\"_ _12\"> </span>unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>Anwendung <span class=\"_ _11\"> </span>von <span class=\"_ _10\"> </span>auf <span class=\"_ _10\"> </span>Erfahru<span class=\"_ _a\"></span>ngswerten <span class=\"_ _11\"> </span>basier<span class=\"_ _a\"></span>enden <span class=\"_ _12\"> </span>st<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>isti<span class=\"_ _d\"></span>sche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Ve<span class=\"_ _a\"></span>rfahr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _10\"> </span>getrof<span class=\"_ _a\"></span>fen <span class=\"_ _11\"> </span>und variiere<span class=\"_ _a\"></span>n je nach <span class=\"_ _d\"></span>Pro<span class=\"_ _d\"></span>dukt<span class=\"_ _a\"></span>typ, V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsda<span class=\"_ _d\"></span>uer u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Ums<span class=\"_ _a\"></span>atztre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds.<span class=\"_ _a\"></span> Ein Anstieg d<span class=\"_ _a\"></span>er Sto<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>qu<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>ten w\u00fcr<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>die k\u00fcnftig<span class=\"_ _d\"></span>e CSM t<span class=\"_ _a\"></span>endenziell<span class=\"_ _a\"></span> verringern. D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>Sen<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>vi<span class=\"_ _a\"></span>t\u00e4<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>un<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>r <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>An<span class=\"_ _a\"></span>ha<span class=\"_ _a\"></span>nga<span class=\"_ _2\"></span>nga<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>1<span class=\"_ _a\"></span>.8<span class=\"_ _a\"></span>. <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>s-<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>und <span class=\"_ _4\"></span>Ma<span class=\"_ _a\"></span>rkt<span class=\"_ _2\"></span>ri<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ke<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>\u2013 <span class=\"_ _2\"></span>S<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>iv<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>\u00e4ts<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>al<span class=\"_ _d\"></span>ys<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>ab<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>Se<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>84<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>dar<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>gt<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> ZUR BEWE<span class=\"_ _a\"></span>RTUNG <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>ON<span class=\"_ _a\"></span> VERSIC<span class=\"_ _a\"></span>HERU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ER<span class=\"_ _a\"></span>TR\u00c4GEN IN D<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R NIC<span class=\"_ _a\"></span>HTLEBENS<span class=\"_ _a\"></span>VER<span class=\"_ _1\"></span>SI<span class=\"_ _a\"></span>CHER<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ERWENDE<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>E M<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>THOD<span class=\"_ _a\"></span>EN Die <span class=\"_ _8\"> </span>wesentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _8\"> </span>Anna<span class=\"_ _a\"></span>hmen <span class=\"_ _8\"> </span>f\u00fcr <span class=\"_ _8\"> </span>Nichtleben <span class=\"_ _7\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _8\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>Anhanganga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>R\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _8\"> </span>f\u00fcr <span class=\"_ _8\"> </span>noch <span class=\"_ _8\"> </span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>bg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wic<span class=\"_ _d\"></span>kelt<span class=\"_ _d\"></span>e V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lle (<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>IC<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b Seit<span class=\"_ _a\"></span>e 145 beh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndelt.<span class=\"_ _a\"></span> DISKONTI<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>RUNGSS\u00c4<span class=\"_ _2\"></span>TZE Alle <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rbindlichkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>aus <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ausnahm<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>nach <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AA <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>werteten <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>ckungsr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckstell<span class=\"_ _a\"></span>ung) werde<span class=\"_ _a\"></span>n bere<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t, ind<span class=\"_ _d\"></span>em die e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wartet<span class=\"_ _a\"></span>en k\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zahl<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> mit de<span class=\"_ _a\"></span>n r<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>kolos<span class=\"_ _a\"></span>en und um eine Il<span class=\"_ _a\"></span>liquidit\u00e4tsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>p<span class=\"_ _d\"></span>assun<span class=\"_ _a\"></span>g berei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>igte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss\u00e4t<span class=\"_ _a\"></span>zen abg<span class=\"_ _d\"></span>ezinst <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. Risikol<span class=\"_ _a\"></span>ose <span class=\"_ _3\"></span>Zi<span class=\"_ _d\"></span>nss\u00e4tz<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>nhand <span class=\"_ _1\"></span>eines <span class=\"_ _1\"></span>Bottom<span class=\"_ _a\"></span>-up-A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tzes unter <span class=\"_ _1\"></span>Bezugna<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>Swap<span class=\"_ _a\"></span>-Kurse <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g de<span class=\"_ _1\"></span>r V<span class=\"_ _a\"></span>erbindl<span class=\"_ _d\"></span>ichkeite<span class=\"_ _a\"></span>n aus <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen<span class=\"_ _a\"></span> festgelegt. <span class=\"_ _a\"></span>Sofern Sw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>p-<span class=\"_ _d\"></span>Kurse <span class=\"_ _a\"></span>nicht <span class=\"_ _d\"></span>als hi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eichend, li<span class=\"_ _a\"></span>quide u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d t<span class=\"_ _a\"></span>ranspare<span class=\"_ _a\"></span>nt erachtet w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, wir<span class=\"_ _d\"></span>d <span class=\"_ _d\"></span>auf Zi<span class=\"_ _d\"></span>nss\u00e4tz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _d\"></span>r Staats<span class=\"_ _a\"></span>anleihen z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>ckgegrif<span class=\"_ _a\"></span>fen<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Die <span class=\"_ _2\"></span>Illiquidit\u00e4tsanp<span class=\"_ _a\"></span>assung <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>je<span class=\"_ _d\"></span>weil<span class=\"_ _a\"></span>igen <span class=\"_ _d\"></span>risikol<span class=\"_ _a\"></span>osen <span class=\"_ _a\"></span>Zinss<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tze<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>sier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>auf <span class=\"_ _2\"></span>dem <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ken <span class=\"_ _a\"></span>berei<span class=\"_ _a\"></span>nigten <span class=\"_ _a\"></span>Spr<span class=\"_ _a\"></span>ead <span class=\"_ _a\"></span>zwisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>dem Zinssatz, <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>ei<span class=\"_ _d\"></span>nem <span class=\"_ _1\"></span>Refer<span class=\"_ _a\"></span>enzportfolio<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>erzielt werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>k\u00f6nnte, und <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>m risikolo<span class=\"_ _d\"></span>sen <span class=\"_ _1\"></span>Basiszi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ssat<span class=\"_ _d\"></span>z. <span class=\"_ _1\"></span>Die <span class=\"_ _1\"></span>Gewichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>des Refer<span class=\"_ _a\"></span>enzportfolios<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>unte<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigung aller nach L\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>zus<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>ngefasste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ma\u00dfgebli<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>K<span class=\"_ _d\"></span>apital<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nlage<span class=\"_ _a\"></span>n de<span class=\"_ _1\"></span>r VIG ber<span class=\"_ _a\"></span>echnet.<span class=\"_ _a\"></span> Die  f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r  di<span class=\"_ _d\"></span>e <span class=\"_ _12\"> </span>Abzins<span class=\"_ _a\"></span>ung  k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>  Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e  hera<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gezoge<span class=\"_ _a\"></span>nen  Zinss<span class=\"_ _a\"></span>\u00e4tze  si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>  in  A<span class=\"_ _a\"></span>nhangang<span class=\"_ _a\"></span>abe  1.2. <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erwende<span class=\"_ _d\"></span>te Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> auf S<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>e 63 darg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellt.<span class=\"_ _a\"></span> RISIKOANP<span class=\"_ _2\"></span>ASSUNG F<span class=\"_ _a\"></span>\u00dc<span class=\"_ _1\"></span>R NIC<span class=\"_ _a\"></span>HTFINANZIE<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>LE <span class=\"_ _d\"></span>RISIK<span class=\"_ _d\"></span>EN Die Risi<span class=\"_ _a\"></span>koanpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g f\u00fcr nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>fi<span class=\"_ _a\"></span>nanzielle Ris<span class=\"_ _a\"></span>iken stellt die f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>da<span class=\"_ _1\"></span>s T<span class=\"_ _4\"></span>rage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der U<span class=\"_ _d\"></span>nsich<span class=\"_ _a\"></span>erhe<span class=\"_ _1\"></span>it i<span class=\"_ _a\"></span>n Bezug <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf d<span class=\"_ _d\"></span>en B<span class=\"_ _d\"></span>etrag <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd d<span class=\"_ _a\"></span>en zeitlic<span class=\"_ _d\"></span>hen A<span class=\"_ _d\"></span>nfall<span class=\"_ _a\"></span> der Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _d\"></span>ngsst<span class=\"_ _d\"></span>r\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der G<span class=\"_ _a\"></span>ruppen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _a\"></span>verlangte <span class=\"_ _a\"></span>Entsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4dig<span class=\"_ _a\"></span>ung dar <span class=\"_ _a\"></span>und de<span class=\"_ _a\"></span>ckt d<span class=\"_ _d\"></span>as V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs-, <span class=\"_ _f\"> </span>das <span class=\"_ _10\"> </span>Storno- <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>das <span class=\"_ _11\"> </span>Kosten<span class=\"_ _d\"></span>risiko <span class=\"_ _11\"> </span>ab. <span class=\"_ _11\"> </span>Daher <span class=\"_ _11\"> </span>entspri<span class=\"_ _a\"></span>cht <span class=\"_ _10\"> </span>die <span class=\"_ _11\"> </span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>koanpass<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>inem<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>trag, <span class=\"_ _11\"> </span>den <span class=\"_ _11\"> </span>ein V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>unternehmen <span class=\"_ _e\"></span>zahlen <span class=\"_ _f\"> </span>w\u00fcr<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>um <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>Unsich<span class=\"_ _d\"></span>erheit <span class=\"_ _e\"></span>dar\u00fcber<span class=\"_ _2\"></span>, <span class=\"_ _f\"> </span>o<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>k\u00fcnftige <span class=\"_ _e\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr\u00f6<span class=\"_ _a\"></span>me <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>bestm\u00f6<span class=\"_ _a\"></span>gliche Sch\u00e4tzung <span class=\"_ _a\"></span>\u00fcbersteige<span class=\"_ _a\"></span>n werd<span class=\"_ _a\"></span>en, zu beseitig<span class=\"_ _a\"></span>en.  Die <span class=\"_ _2\"></span>S<span class=\"_ _a\"></span>ch\u00e4<span class=\"_ _a\"></span>tzung<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Ris<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>koa<span class=\"_ _a\"></span>npass<span class=\"_ _a\"></span>ung <span class=\"_ _4\"></span>erfol<span class=\"_ _a\"></span>gt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>unt<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>nwen<span class=\"_ _a\"></span>dun<span class=\"_ _a\"></span>g <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _2\"></span>K<span class=\"_ _d\"></span>api<span class=\"_ _a\"></span>talko<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>tenm<span class=\"_ _a\"></span>etho<span class=\"_ _a\"></span>de <span class=\"_ _2\"></span>(CoC<span class=\"_ _a\"></span>-M<span class=\"_ _d\"></span>et<span class=\"_ _a\"></span>hod<span class=\"_ _a\"></span>e). <span class=\"_ _2\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>CoC<span class=\"_ _a\"></span>-Me<span class=\"_ _a\"></span>tho<span class=\"_ _a\"></span>de erfo<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>dert <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Sc<span class=\"_ _a\"></span>h\u00e4tzu<span class=\"_ _a\"></span>ng d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>ahrs<span class=\"_ _a\"></span>chei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ich<span class=\"_ _d\"></span>kei<span class=\"_ _a\"></span>ts<span class=\"_ _d\"></span>ve<span class=\"_ _a\"></span>rteil<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> des<span class=\"_ _a\"></span> Erf<span class=\"_ _a\"></span>\u00fcll<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span> so<span class=\"_ _a\"></span>wie d<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>zus\u00e4<span class=\"_ _a\"></span>tzli<span class=\"_ _a\"></span>chen <span class=\"_ _a\"></span>Ka<span class=\"_ _d\"></span>pi<span class=\"_ _a\"></span>tals, <span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>zu j<span class=\"_ _a\"></span>ede<span class=\"_ _a\"></span>m k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>tige<span class=\"_ _a\"></span>n Zei<span class=\"_ _a\"></span>tp<span class=\"_ _a\"></span>unk<span class=\"_ _a\"></span>t d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r C<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>hfl<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-P<span class=\"_ _a\"></span>rog<span class=\"_ _a\"></span>nos<span class=\"_ _a\"></span>e b<span class=\"_ _a\"></span>en\u00f6t<span class=\"_ _a\"></span>ig<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>rd,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>um d<span class=\"_ _a\"></span>en <span class=\"_ _d\"></span>\u00f6<span class=\"_ _a\"></span>kono<span class=\"_ _d\"></span>mi<span class=\"_ _a\"></span>sche<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Kapi<span class=\"_ _d\"></span>tal<span class=\"_ _a\"></span>anf<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en z<span class=\"_ _d\"></span>u g<span class=\"_ _a\"></span>en\u00fc<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> <span class=\"_ _d\"></span> Auf <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00e4tzliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>for<span class=\"_ _a\"></span>deru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _2\"></span>in <span class=\"_ _d\"></span>k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftig<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>Beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsperiod<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>ein <span class=\"_ _a\"></span>Kapi<span class=\"_ _d\"></span>talko<span class=\"_ _a\"></span>stensatz <span class=\"_ _2\"></span>angewa<span class=\"_ _d\"></span>ndt. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>Kapital-<span class=\"_ _3ca\"> </span>koste<span class=\"_ _d\"></span>n stellen die von <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inem U<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>ernehm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>um A<span class=\"_ _d\"></span>usgleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>es nichtfin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>en Risikos ben\u00f6<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>igte R<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ndi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e dar<span class=\"_ _4\"></span>. Die bere<span class=\"_ _a\"></span>ch-<span class=\"_ _3ca\"> </span>nete, <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>k\u00fcnftige <span class=\"_ _1\"></span>Laufz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anzuwe<span class=\"_ _d\"></span>ndende <span class=\"_ _1\"></span>Risikoa<span class=\"_ _a\"></span>npassung <span class=\"_ _1\"></span>wird unter <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Diskonti<span class=\"_ _a\"></span>erungssatzes <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> Absc<span class=\"_ _d\"></span>hlussstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag abg<span class=\"_ _a\"></span>ezinst u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d ist <span class=\"_ _a\"></span>Bestandt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il <span class=\"_ _d\"></span>der Summ<span class=\"_ _a\"></span>e der V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeiten a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>cherungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> AUFL\u00d6SUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> DE<span class=\"_ _a\"></span>R V<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R<span class=\"_ _a\"></span>TR<span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>GLICHEN SER<span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ICEMA<span class=\"_ _a\"></span>RGE (CSM<span class=\"_ _a\"></span>) Die <span class=\"_ _1\"></span>CSM <span class=\"_ _1\"></span>ist eine Kompo<span class=\"_ _d\"></span>nente <span class=\"_ _1\"></span>des V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>der <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die Gruppe v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4ge<span class=\"_ _a\"></span>n, die den nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t r<span class=\"_ _a\"></span>ea<span class=\"_ _1\"></span>lis<span class=\"_ _a\"></span>ierten Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> darst<span class=\"_ _a\"></span>ellt, den eine G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sell<span class=\"_ _d\"></span>sc<span class=\"_ _d\"></span>haft im La<span class=\"_ _a\"></span>ufe der zuk\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Erbri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng vo<span class=\"_ _a\"></span>n Leistung<span class=\"_ _d\"></span>en aus-<span class=\"_ _3ca\"> </span>weisen <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d. <span class=\"_ _e\"></span>In <span class=\"_ _3\"></span>jeder <span class=\"_ _e\"></span>P<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>riod<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>wird <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Betrag <span class=\"_ _3\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>CSM <span class=\"_ _3\"></span>f\u00fcr<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>eine <span class=\"_ _3\"></span>Gruppe <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsvert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>erfolg<span class=\"_ _d\"></span>swirks<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ls versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>t. <span class=\"_ _f\"> </span>Dieser <span class=\"_ _e\"></span>spiegelt <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>Leist<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>er<span class=\"_ _2\"></span>, <span class=\"_ _f\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>in dieser Period<span class=\"_ _a\"></span>e im R<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hme<span class=\"_ _a\"></span>n der Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bra<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den. Diese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>etrag <span class=\"_ _a\"></span>wird b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch: \u2022<span class=\"_ _8\"> </span>die Identifizie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten i<span class=\"_ _a\"></span>n der Grup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span>;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die gleichm\u00e4<span class=\"_ _a\"></span>\u00dfige Allokatio<span class=\"_ _a\"></span>n der CSM <span class=\"_ _a\"></span>zum End<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> der Pe<span class=\"_ _a\"></span>riode auf jed<span class=\"_ _a\"></span>e in der lauf<span class=\"_ _a\"></span>enden Perio<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rbr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>hte b<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>w<span class=\"_ _a\"></span>. i<span class=\"_ _d\"></span>n der<span class=\"_ _3ca\"> </span>Zukunft e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>war<span class=\"_ _a\"></span>tun<span class=\"_ _1\"></span>gsg<span class=\"_ _a\"></span>em\u00e4\u00df <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u erbri<span class=\"_ _a\"></span>ngende Deck<span class=\"_ _a\"></span>ungsein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit.<span class=\"_ _a\"></span> Die Aufteilung <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gt vor der <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rfolgs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ksam<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Erfassung<span class=\"_ _3ca\"> </span>von Betr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die <span class=\"_ _a\"></span>die in der P<span class=\"_ _d\"></span>erio<span class=\"_ _d\"></span>de erb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>achte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherun<span class=\"_ _a\"></span>gsleistunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wid<span class=\"_ _d\"></span>erspiegel<span class=\"_ _a\"></span>n.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die erfolgswi<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ksam<span class=\"_ _a\"></span>e Erfass<span class=\"_ _a\"></span>ung des de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in der P<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>e erbra<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> De<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kungs<span class=\"_ _a\"></span>einheiten z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>geo<span class=\"_ _a\"></span>rdnete<span class=\"_ _a\"></span>n Betrags.<span class=\"_ _3ca\"> </span>Um <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>Anzahl <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>ckungsein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eite<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>einer <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsve<span class=\"_ _d\"></span>rtr\u00e4gen <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>besti<span class=\"_ _a\"></span>mmen, <span class=\"_ _3\"></span>muss <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>An<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahl <span class=\"_ _1\"></span>der gegen\u00fcbe<span class=\"_ _a\"></span>r  dem/de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>nehmer:i<span class=\"_ _a\"></span>n  zu  e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bringe<span class=\"_ _a\"></span>nden <span class=\"_ _12\"> </span>Leistunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,  die<span class=\"_ _a\"></span>  V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsde<span class=\"_ _d\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsleis<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en  und Kapitalanl<span class=\"_ _a\"></span>ageleistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>bei<span class=\"_ _a\"></span>nhalten, be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ertet wer<span class=\"_ _a\"></span>den. Bei d<span class=\"_ _d\"></span>er Gewicht<span class=\"_ _d\"></span>ung unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rschie<span class=\"_ _a\"></span>dlicher Leist<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ber\u00fccks<span class=\"_ _a\"></span>ichtigt die Gruppe g<span class=\"_ _a\"></span>runds\u00e4tzli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span>eilun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> des B<span class=\"_ _d\"></span>arwerts d<span class=\"_ _a\"></span>er Pr\u00e4mi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> in <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>en Risi<span class=\"_ _a\"></span>ko- und <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>en Spa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ant<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il,<span class=\"_ _d\"></span> um <span class=\"_ _d\"></span>die Kom<span class=\"_ _a\"></span>ponente<span class=\"_ _d\"></span>n, die <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fgel\u00f6<span class=\"_ _a\"></span>st <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sollen, <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>gewic<span class=\"_ _d\"></span>hten. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>inige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>F\u00e4lle<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>kann <span class=\"_ _3\"></span>es <span class=\"_ _1\"></span>jedoch <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>notw<span class=\"_ _d\"></span>endig sein<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ermittlung <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Anzahl <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>einheiten <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>unte<span class=\"_ _d\"></span>rschiedli<span class=\"_ _d\"></span>chen <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsd<span class=\"_ _a\"></span>eckung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>gewic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten. <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>azu <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Barwert <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Pr\u00e4mien d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> je<span class=\"_ _a\"></span>weilig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherungsd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g her<span class=\"_ _a\"></span>angezoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Die Me<span class=\"_ _a\"></span>nge der <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsleist<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd De<span class=\"_ _a\"></span>ckungsein<span class=\"_ _a\"></span>heiten f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e Ha<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ptpr<span class=\"_ _a\"></span>oduktlinie<span class=\"_ _d\"></span>n wir<span class=\"_ _a\"></span>d fol<span class=\"_ _a\"></span>genderma\u00dfe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ermi<span class=\"_ _d\"></span>ttel<span class=\"_ _a\"></span>t:<span class=\"_ _1\"></span> F\u00fc<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>P<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>tf<span class=\"_ _a\"></span>ol<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ni<span class=\"_ _2\"></span>cht<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>ebe<span class=\"_ _2\"></span>ns<span class=\"_ _d\"></span>- <span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>d<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>K<span class=\"_ _a\"></span>ra<span class=\"_ _a\"></span>nke<span class=\"_ _2\"></span>nv<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>ow<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>us<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>lt<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>N<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>c<span class=\"_ _a\"></span>htl<span class=\"_ _2\"></span>ebe<span class=\"_ _2\"></span>nsr<span class=\"_ _a\"></span>\u00fcc<span class=\"_ _a\"></span>kv<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>di<span class=\"_ _2\"></span>e er<span class=\"_ _a\"></span>bra<span class=\"_ _2\"></span>cht<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>e<span class=\"_ _a\"></span>rsi<span class=\"_ _2\"></span>che<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>sl<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n m<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>tel<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span> dem<span class=\"_ _a\"></span> p<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>og<span class=\"_ _a\"></span>no<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>iz<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>en P<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>\u00e4m<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>rtr<span class=\"_ _d\"></span>ag<span class=\"_ _2\"></span> ap<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ox<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>t. <span class=\"_ _d\"></span>Be<span class=\"_ _a\"></span>i e<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nem<span class=\"_ _a\"></span> G<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>o\u00dft<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>l d<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>Lei<span class=\"_ _a\"></span>st<span class=\"_ _2\"></span>un-<span class=\"_ _3ca\"> </span>g<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ha<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>h u<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>sd<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>.<span class=\"_ _a\"></span> Fo<span class=\"_ _a\"></span>l<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>li<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>ts<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>ht <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>De<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>nh<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>nos<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>zi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> P<span class=\"_ _a\"></span>r\u00e4<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>a<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>. Bei Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> von R<span class=\"_ _a\"></span>entenvertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ents<span class=\"_ _a\"></span>pricht die Meng<span class=\"_ _a\"></span>e der Leistungen im Ra<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n der <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungsd<span class=\"_ _a\"></span>eckung sowie d<span class=\"_ _a\"></span>er Kapitalanl<span class=\"_ _a\"></span>ageleistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>mathematisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>Rese<span class=\"_ _a\"></span>rve; <span class=\"_ _f\"> </span>so<span class=\"_ _a\"></span>mit <span class=\"_ _e\"></span>en<span class=\"_ _1\"></span>tspric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Deck<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit <span class=\"_ _e\"></span>auch <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>mat<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ematis<span class=\"_ _a\"></span>chen Reserve. <span class=\"_ _1\"></span>Bei <span class=\"_ _1\"></span>Risikoleb<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>hne <span class=\"_ _3\"></span>R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tzbes<span class=\"_ _a\"></span>timmunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>nur <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsde<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>ung bieten, <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsp<span class=\"_ _d\"></span>richt <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Menge <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Leistunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertragl<span class=\"_ _a\"></span>ich <span class=\"_ _3\"></span>verei<span class=\"_ _a\"></span>nbarte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungssumm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00fcber <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rtragsla<span class=\"_ _d\"></span>ufzeit. Bei <span class=\"_ _3\"></span>diese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Pro<span class=\"_ _a\"></span>dukte<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>entsp<span class=\"_ _d\"></span>richt <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Deckungs<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>ahe<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>auch <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>vert<span class=\"_ _d\"></span>raglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ver<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>barten <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _d\"></span>herungss<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mme. <span class=\"_ _1\"></span>Bei fonds- <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>indexgeb<span class=\"_ _a\"></span>undenen <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>wird <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Me<span class=\"_ _d\"></span>nge <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Ka<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>alan<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ageleistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _1\"></span>anhand <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Fonds<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _1\"></span>festg<span class=\"_ _a\"></span>elegt; daher wir<span class=\"_ _a\"></span>d der Fo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds<span class=\"_ _a\"></span>wert als Deck<span class=\"_ _a\"></span>ungsein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>era<span class=\"_ _d\"></span>ngezoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Bei <span class=\"_ _f\"> </span>Kapitall<span class=\"_ _d\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sversi<span class=\"_ _a\"></span>cherunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>oh<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atzbestimm<span class=\"_ _a\"></span>ungen <span class=\"_ _e\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _e\"></span>Risikol<span class=\"_ _d\"></span>ebensversic<span class=\"_ _a\"></span>herunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>mit <span class=\"_ _e\"></span>R\u00fcckka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fwer<span class=\"_ _a\"></span>t <span class=\"_ _11\"> </span>gil<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>di<span class=\"_ _a\"></span>e Risikos<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mme <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>Messgr<span class=\"_ _a\"></span>\u00f6\u00dfe <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsdec<span class=\"_ _a\"></span>kung <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>mat<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Rese<span class=\"_ _a\"></span>rve <span class=\"_ _e\"></span>als <span class=\"_ _3\"></span>Messg<span class=\"_ _a\"></span>r\u00f6\u00dfe <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>Kapital<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>anlageleis<span class=\"_ _a\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en. <span class=\"_ _e\"></span>Die <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungssumm<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _e\"></span>als <span class=\"_ _3\"></span>Deckungsei<span class=\"_ _a\"></span>nheit <span class=\"_ _3\"></span>herange<span class=\"_ _d\"></span>zogen, <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>sie <span class=\"_ _3\"></span>beide <span class=\"_ _3\"></span>Kompon<span class=\"_ _a\"></span>enten <span class=\"_ _3\"></span>wider<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>spiegelt: <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cherungskom<span class=\"_ _a\"></span>ponente <span class=\"_ _1\"></span>(R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kosumme<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Kapitala<span class=\"_ _a\"></span>nlagekompo<span class=\"_ _a\"></span>nente <span class=\"_ _3\"></span>(math<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ma<span class=\"_ _a\"></span>tische <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>ese<span class=\"_ _d\"></span>rve <span class=\"_ _3\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Fondswer<span class=\"_ _a\"></span>t)<span class=\"_ _1\"></span>. I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>esem Fall is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eiter<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>wicht<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>notwendig.<span class=\"_ _a\"></span> Bei <span class=\"_ _f\"> </span>gehalt<span class=\"_ _d\"></span>enen <span class=\"_ _f\"></span>R\u00fc<span class=\"_ _a\"></span>ckver<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>spieg<span class=\"_ _a\"></span>elt <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ie <span class=\"_ _e\"></span>Anzahl <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>Deckungsei<span class=\"_ _a\"></span>nheiten <span class=\"_ _f\"> </span>in <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>das <span class=\"_ _f\"></span>erwart<span class=\"_ _a\"></span>ete Zeichnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>uster i<span class=\"_ _a\"></span>n Hi<span class=\"_ _d\"></span>nbli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k <span class=\"_ _a\"></span>auf di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>runde l<span class=\"_ _d\"></span>ieg<span class=\"_ _a\"></span>enden <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _a\"></span>wider<span class=\"_ _4\"></span>, d<span class=\"_ _a\"></span>a d<span class=\"_ _d\"></span>as <span class=\"_ _a\"></span>Niveau <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>erbrach<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>eist<span class=\"_ _a\"></span>ungen <span class=\"_ _a\"></span>von d<span class=\"_ _a\"></span>er Anzahl de<span class=\"_ _a\"></span>r zugrunde l<span class=\"_ _a\"></span>iegenden best<span class=\"_ _a\"></span>ehend<span class=\"_ _d\"></span>en V<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge ab<span class=\"_ _a\"></span>h\u00e4ngig <span class=\"_ _a\"></span>ist.  Die Gesamtan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahl der Deckungsei<span class=\"_ _a\"></span>nheiten jeder (R\u00fcck-<span class=\"_ _d\"></span>)V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _d\"></span>rtragsg<span class=\"_ _a\"></span>ruppe w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d am <span class=\"_ _1\"></span>Ende jeder Berichts<span class=\"_ _a\"></span>periode neu <span class=\"_ _1\"></span>bewertet. <span class=\"_ _1\"></span>D<span class=\"_ _a\"></span>amit <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d die <span class=\"_ _3\"></span>ver<span class=\"_ _a\"></span>bleibende <span class=\"_ _1\"></span>Dec<span class=\"_ _d\"></span>kung u<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Periode eingetr<span class=\"_ _a\"></span>etenen <span class=\"_ _1\"></span>Schad<span class=\"_ _a\"></span>enzahlunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>erwar<span class=\"_ _d\"></span>teten Stornos und V<span class=\"_ _2\"></span>ertr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gsk<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ndi<span class=\"_ _a\"></span>gungen ve<span class=\"_ _d\"></span>rringe<span class=\"_ _d\"></span>rt. DECKUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SR\u00dcCKSTE<span class=\"_ _a\"></span>LL<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G (LRC) Bei <span class=\"_ _c\"> </span>der <span class=\"_ _b\"> </span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>echnung <span class=\"_ _b\"> </span>der <span class=\"_ _c\"> </span>Deckungs<span class=\"_ _a\"></span>r\u00fcckstell<span class=\"_ _a\"></span>ung <span class=\"_ _c\"> </span>flie\u00dfen<span class=\"_ _a\"></span> <span class=\"_ _c\"> </span>z<span class=\"_ _1\"></span>ahlr<span class=\"_ _a\"></span>eiche <span class=\"_ _c\"> </span>ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sb<span class=\"_ _a\"></span>ehaftete <span class=\"_ _c\"> </span>W<span class=\"_ _a\"></span>erte<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>ein. <span class=\"_ _c\"> </span>Daru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter <span class=\"_ _b\"> </span>die Disko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tieru<span class=\"_ _d\"></span>ngszinss\u00e4<span class=\"_ _a\"></span>tze,  die <span class=\"_ _12\"> </span>bei  der <span class=\"_ _12\"> </span>Ber<span class=\"_ _a\"></span>echnung <span class=\"_ _12\"> </span>ange<span class=\"_ _d\"></span>nom<span class=\"_ _d\"></span>menen <span class=\"_ _12\"> </span>Zahlungsst<span class=\"_ _a\"></span>r\u00f6me,  A<span class=\"_ _d\"></span>bs<span class=\"_ _a\"></span>chlusskoste<span class=\"_ _a\"></span>n  oder  au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _12\"> </span>die Erf\u00fcllungs<span class=\"_ _a\"></span>werte f\u00fcr b<span class=\"_ _a\"></span>elastende <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge.<span class=\"ff5d\"> </span>Abschlussk<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _a\"></span>n Absc<span class=\"_ _d\"></span>hlusskost<span class=\"_ _a\"></span>en werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n in der Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nbilanz e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fas<span class=\"_ _3ca\"> </span>st<span class=\"_ _d\"></span>en e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tspr<span class=\"_ _a\"></span>echende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>en zuge-<span class=\"_ _3ca\"> </span>ordn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _10\"> </span>(e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lie\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>derjenig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>uppen, <span class=\"_ _12\"> </span>di<span class=\"_ _a\"></span>e  er<span class=\"_ _a\"></span>wartungsgem<span class=\"_ _d\"></span>\u00e4\u00df <span class=\"_ _10\"> </span>aus <span class=\"_ _10\"> </span>Ve<span class=\"_ _a\"></span>rl\u00e4n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>erungen <span class=\"_ _10\"> </span>entstehen<span class=\"_ _d\"></span> werde<span class=\"_ _a\"></span>n)<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>F\u00fcr <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>bschlusskos<span class=\"_ _a\"></span>ten, <span class=\"_ _1\"></span>die v<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der Erfassu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>der zugeh\u00f6rig<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsgr<span class=\"_ _a\"></span>uppe <span class=\"_ _1\"></span>entsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d, wird ein V<span class=\"_ _2\"></span>erm\u00f6gensw<span class=\"_ _a\"></span>ert f\u00fcr Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>angesetzt. <span class=\"_ _a\"></span> Belasten<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Versic<span class=\"_ _a\"></span>herungsvertra<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>sgru<span class=\"_ _a\"></span>ppen F\u00fcr <span class=\"_ _3\"></span>belast<span class=\"_ _a\"></span>ende <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>rags<span class=\"_ _d\"></span>grup<span class=\"_ _a\"></span>pen <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Deck<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>r\u00fcc<span class=\"_ _1\"></span>ks<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>lun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>anhand <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>festgeleg<span class=\"_ _a\"></span>t. <span class=\"_ _3\"></span>Jeglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erlust-<span class=\"_ _3ca\"> </span>r\u00fcckerst<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskom<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ermi<span class=\"_ _a\"></span>tt<span class=\"_ _1\"></span>elt <span class=\"_ _1\"></span>unter <span class=\"_ _3\"></span>Be<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>nahm<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlustkompo<span class=\"_ _a\"></span>nente, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>zugrund<span class=\"_ _a\"></span>eliegenden<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _e\"></span>erfasst <span class=\"_ _3\"></span>wurden, <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kerst<span class=\"_ _a\"></span>attung, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Ra<span class=\"_ _1\"></span>hmen <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>gehalten<span class=\"_ _d\"></span>en <span class=\"_ _e\"></span>R\u00fcckversi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n erwartet w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Zeitwert <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span> Geldes F\u00fcr all<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Prod<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ktl<span class=\"_ _d\"></span>inie<span class=\"_ _d\"></span>n wir<span class=\"_ _a\"></span>d d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r B<span class=\"_ _a\"></span>uchwert <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>Deck<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _3ca\"> </span>s<span class=\"_ _a\"></span>r\u00fcc<span class=\"_ _1\"></span>ks<span class=\"_ _a\"></span>tellung <span class=\"_ _d\"></span>diskonti<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>um de<span class=\"_ _a\"></span>n Z<span class=\"_ _d\"></span>eitwert d<span class=\"_ _a\"></span>es G<span class=\"_ _a\"></span>eldes <span class=\"_ _a\"></span>und de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Ef<span class=\"_ _d\"></span>fe<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span> der fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>n wide<span class=\"_ _a\"></span>rzu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>piegeln. Da<span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ausgenomm<span class=\"_ _a\"></span>en sind je<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e, di<span class=\"_ _a\"></span>e unter An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung des P<span class=\"_ _2\"></span>AA be<span class=\"_ _a\"></span>wertet wer<span class=\"_ _a\"></span>den und nicht belastend<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>sind. F\u00fcr die <span class=\"_ _1\"></span>Ab<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ins<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Di<span class=\"_ _a\"></span>skontierungss<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tze ver<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>, welche<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Me<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>km<span class=\"_ _a\"></span>ale <span class=\"_ _1\"></span>der Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>str\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsg<span class=\"_ _a\"></span>ruppe zum Z<span class=\"_ _a\"></span>eitpunkt d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> er<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligen Ans<span class=\"_ _a\"></span>atzes wide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>spiegel<span class=\"_ _a\"></span>n.  Die ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dten Di<span class=\"_ _a\"></span>skontier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>\u00e4tze sind <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> der A<span class=\"_ _a\"></span>ngabe 1.2. V<span class=\"_ _2\"></span>erwend<span class=\"_ _a\"></span>ete Annahm<span class=\"_ _a\"></span>en ab Seite 63 <span class=\"_ _a\"></span>ersichtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sa<span class=\"_ _d\"></span>bh\u00e4ngi<span class=\"_ _d\"></span>ge Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _a\"></span>\u00f6me f\u00fcr <span class=\"_ _a\"></span>Vertr\u00e4<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>e mit i<span class=\"_ _3ca\"> </span>ndirekter <span class=\"_ _d\"></span>\u00dcbers<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>uss<span class=\"_ _d\"></span>beteilig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _a\"></span> Um <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>be<span class=\"_ _1\"></span>stim<span class=\"_ _a\"></span>men, <span class=\"_ _3\"></span>wie <span class=\"_ _3\"></span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sabh<span class=\"_ _a\"></span>\u00e4ngi<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _d\"></span>\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>bei <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>ermes-<span class=\"_ _3ca\"> </span>sensab<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ngig<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Merkm<span class=\"_ _a\"></span>alen, die nicht unter <span class=\"_ _1\"></span>die Def<span class=\"_ _d\"></span>inition d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r direkt<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>\u00dcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>hussbe<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gung <span class=\"_ _1\"></span>fallen,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>entifiziere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sind, legen <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>lokal<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Gesellsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>ten <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Grundl<span class=\"_ _a\"></span>age <span class=\"_ _3\"></span>fest, <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>sie <span class=\"_ _3\"></span>ihre <span class=\"_ _1\"></span>vertragsm\u00e4<span class=\"_ _a\"></span>\u00dfigen <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>pfli<span class=\"_ _a\"></span>chtunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>erwart<span class=\"_ _a\"></span>ungsgem\u00e4<span class=\"_ _a\"></span>\u00df bestimme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den. <span class=\"_ _1\"></span>J<span class=\"_ _d\"></span>edoch sind Effek<span class=\"_ _a\"></span>te v<span class=\"_ _1\"></span>on Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ktva<span class=\"_ _d\"></span>riablen<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>(z<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>B. <span class=\"_ _1\"></span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lag<span class=\"_ _a\"></span>eertr\u00e4ge) auf die Zahlungsst<span class=\"_ _a\"></span>r\u00f6me weit<span class=\"_ _d\"></span>erhi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> erfolgswirks<span class=\"_ _a\"></span>am oder <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>hlweise i<span class=\"_ _a\"></span>m sonstig<span class=\"_ _a\"></span>en Ergebnis z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _a\"></span>d\u00fcrfen nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t zu <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>er Anp<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ssu<span class=\"_ _d\"></span>ng der C<span class=\"_ _a\"></span>SM f\u00fchr<span class=\"_ _a\"></span>en. VERM\u00d6<span class=\"_ _d\"></span>GENSW<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R<span class=\"_ _a\"></span>TE F\u00dcR <span class=\"_ _d\"></span>ABSC<span class=\"_ _a\"></span>HLUSSKOS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>EN<span class=\"_ _d\"></span> Bei <span class=\"_ _f\"> </span>der <span class=\"_ _e\"></span>Be<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>ung <span class=\"_ _f\"></span>der <span class=\"_ _f\"></span>I<span class=\"_ _d\"></span>nputdate<span class=\"_ _d\"></span>n, <span class=\"_ _f\"> </span>die <span class=\"_ _e\"></span>im <span class=\"_ _f\"> </span>Rahmen <span class=\"_ _f\"> </span>der <span class=\"_ _e\"></span>Methode <span class=\"_ _e\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>s<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>stem<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tisc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>atio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>alen <span class=\"_ _f\"></span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>dnung <span class=\"_ _f\"> </span>von<span class=\"_ _a\"></span> Absc<span class=\"_ _d\"></span>hlusskost<span class=\"_ _a\"></span>en zu Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> hera<span class=\"_ _d\"></span>ngezog<span class=\"_ _a\"></span>en werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>if<span class=\"_ _a\"></span>ft die VIG E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mess<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eid<span class=\"_ _a\"></span>ungen dahinge<span class=\"_ _d\"></span>hend: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>ob V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> e<span class=\"_ _d\"></span>rwartungsg<span class=\"_ _a\"></span>em\u00e4\u00df a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rl\u00e4ngerunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>von best<span class=\"_ _a\"></span>ehenden V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tst<span class=\"_ _d\"></span>ehe<span class=\"_ _d\"></span>n<span class=\"_ _3ca\"> </span>werde<span class=\"_ _a\"></span>n und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>gegebene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>falls<span class=\"_ _a\"></span> in Bezug auf d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Betrag, d<span class=\"_ _d\"></span>er Grup<span class=\"_ _a\"></span>pen zuzu<span class=\"_ _a\"></span>ordnen ist, <span class=\"_ _a\"></span>einschlie<span class=\"_ _d\"></span>\u00dflic<span class=\"_ _d\"></span>h k\u00fcnftige<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>rungen<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>sowie auf das <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>ol<span class=\"_ _a\"></span>umen erwar<span class=\"_ _d\"></span>teter V<span class=\"_ _2\"></span>erl\u00e4ng<span class=\"_ _a\"></span>erungen aus <span class=\"_ _a\"></span>neuen, in der <span class=\"_ _a\"></span>Periode ausg<span class=\"_ _a\"></span>estellten <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4gen.<span class=\"_ _3ca\"> </span>Zum <span class=\"_ _3\"></span>Ende <span class=\"_ _3\"></span>jeder <span class=\"_ _3\"></span>Beric<span class=\"_ _d\"></span>htsperiod<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>getro<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>fenen <span class=\"_ _3\"></span>Anna<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>men <span class=\"_ _3\"></span>ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>pass<span class=\"_ _a\"></span>t, <span class=\"_ _e\"></span>um <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Abschl<span class=\"_ _d\"></span>usskoste<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ertrag<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>gruppen <span class=\"_ _3\"></span>zuzuor<span class=\"_ _a\"></span>dnen. <span class=\"_ _e\"></span>Sofe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>notwendig,<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _3\"></span>Betr\u00e4<span class=\"_ _a\"></span>ge <span class=\"_ _f\"> </span>der <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>um <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>ents<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chenden<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Abschl<span class=\"_ _a\"></span>uss-<span class=\"_ _3ca\"> </span>koste<span class=\"_ _d\"></span>n angepass<span class=\"_ _d\"></span>t. <span class=\"_ _d\"></span> R<span class=\"_ _1\"></span>\u00dcCKS<span class=\"_ _a\"></span>TELLUNG F\u00dcR<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>NOC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span> NI<span class=\"_ _a\"></span>CHT A<span class=\"_ _a\"></span>BGEWICKEL<span class=\"_ _4\"></span>TE<span class=\"_ _a\"></span> VERSIC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>ERUNGSF<span class=\"_ _2\"></span>\u00c4LLE (LI<span class=\"_ _a\"></span>C<span class=\"_ _1\"></span>) F\u00fcr <span class=\"_ _e\"></span>Nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlebe<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>stellt <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>R\u00fcckstell<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _3\"></span>noch <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>abgewickelt<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsf\u00e4ll<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>eine <span class=\"_ _3\"></span>wesentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Kompon<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte <span class=\"_ _3\"></span>der Erfassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.<span class=\"_ _a\"></span> Hierbei <span class=\"_ _3\"></span>wird <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>endg\u00fclti<span class=\"_ _d\"></span>ge <span class=\"_ _3\"></span>H\u00f6he <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>sch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>nden <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungsf\u00e4lle <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>Reihe <span class=\"_ _3\"></span>\u00fcblic<span class=\"_ _d\"></span>her <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungsma<span class=\"_ _d\"></span>thema<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>her Projektio<span class=\"_ _a\"></span>nsverfahr<span class=\"_ _a\"></span>en gesch\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zt. D<span class=\"_ _a\"></span>ie wichtigst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> diese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erfahr<span class=\"_ _a\"></span>en zugrund<span class=\"_ _d\"></span>e liegende An<span class=\"_ _a\"></span>nahme ist d<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span> Heranzie<span class=\"_ _a\"></span>hun<span class=\"_ _1\"></span>g <span class=\"_ _4\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Erfa<span class=\"_ _a\"></span>hrungswe<span class=\"_ _d\"></span>rten <span class=\"_ _2\"></span>zur <span class=\"_ _2\"></span>Schaden<span class=\"_ _a\"></span>entwicklun<span class=\"_ _a\"></span>g <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>enheit, <span class=\"_ _2\"></span>um <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>zuk\u00fcnftige <span class=\"_ _2\"></span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ickl<span class=\"_ _a\"></span>ung und s<span class=\"_ _a\"></span>omit <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>endg<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ltige <span class=\"_ _a\"></span>Sch<span class=\"_ _d\"></span>adenh\u00f6<span class=\"_ _a\"></span>he <span class=\"_ _a\"></span>zu pr<span class=\"_ _a\"></span>ognosti<span class=\"_ _a\"></span>zieren.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Mit di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>M<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>oden<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Entwickl<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>der b<span class=\"_ _a\"></span>eglichene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und eingetr<span class=\"_ _d\"></span>ete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>e, <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>durchsc<span class=\"_ _a\"></span>hnittliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Kosten <span class=\"_ _e\"></span>je <span class=\"_ _3\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fall <span class=\"_ _3\"></span>(einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>\u00dflich <span class=\"_ _e\"></span>Koste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>S<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>had<span class=\"_ _a\"></span>enbearbeit<span class=\"_ _a\"></span>ung) und <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Anzahl <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Sch<span class=\"_ _d\"></span>adenf<span class=\"_ _a\"></span>\u00e4lle <span class=\"_ _3\"></span>basier<span class=\"_ _a\"></span>end <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>j<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>beobac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Entwickl<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlust-<span class=\"_ _3ca\"> </span>quote<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>extrapoli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt. <span class=\"_ _2\"></span>Die <span class=\"_ _a\"></span>Schaden<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntwic<span class=\"_ _a\"></span>klung <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ergang<span class=\"_ _a\"></span>enhe<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>haupts\u00e4<span class=\"_ _d\"></span>chli<span class=\"_ _d\"></span>ch <span class=\"_ _a\"></span>nach <span class=\"_ _a\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>anal<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>sier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>kann aber <span class=\"_ _a\"></span>auch <span class=\"_ _2\"></span>weiter <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>geogr<span class=\"_ _a\"></span>afischer <span class=\"_ _2\"></span>Re<span class=\"_ _1\"></span>gio<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>sowie <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>wes<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Gesch\u00e4fts<span class=\"_ _d\"></span>feld<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>Art <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>Sch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>enfall<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>alysi<span class=\"_ _a\"></span>ert werde<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Gro\u00dfsc<span class=\"_ _a\"></span>h\u00e4den <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _e\"></span>ge<span class=\"_ _d\"></span>w\u00f6h<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lich<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>separat <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>igt, <span class=\"_ _1\"></span>entweder <span class=\"_ _3\"></span>ind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>\u00fcckst<span class=\"_ _a\"></span>ellungen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>H\u00f6he<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>von den Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>bearbei<span class=\"_ _a\"></span>ter:inne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> gesch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ten Nenn<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts gebil<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>t wer<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>oder ein<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>sep<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rat<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Prog<span class=\"_ _a\"></span>nose <span class=\"_ _1\"></span>erst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t w<span class=\"_ _1\"></span>ird,<span class=\"_ _d\"></span> um ihr<span class=\"_ _a\"></span>e zuk\u00fcnftige <span class=\"_ _a\"></span>Entwicklu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>zuspieg<span class=\"_ _a\"></span>eln.  Zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>qu<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>litativ<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Ermessens<span class=\"_ _a\"></span>entscheidu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>getrof<span class=\"_ _a\"></span>fen<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>um <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>beu<span class=\"_ _d\"></span>rteil<span class=\"_ _d\"></span>en, <span class=\"_ _a\"></span>inwiefe<span class=\"_ _d\"></span>rn <span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds <span class=\"_ _a\"></span>aus <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rga<span class=\"_ _a\"></span>ngen-<span class=\"_ _3ca\"> </span>heit <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>Zuk<span class=\"_ _a\"></span>unft <span class=\"_ _10\"> </span>m\u00f6gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>her<span class=\"_ _d\"></span>weise <span class=\"_ _11\"> </span>nicht <span class=\"_ _11\"> </span>mehr <span class=\"_ _11\"> </span>zutref<span class=\"_ _a\"></span>fen <span class=\"_ _11\"> </span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _11\"> </span>so <span class=\"_ _11\"> </span>unter <span class=\"_ _10\"> </span>Ber\u00fccks<span class=\"_ _a\"></span>ichtigung <span class=\"_ _11\"> </span>aller <span class=\"_ _11\"> </span>damit <span class=\"_ _11\"> </span>verbunde<span class=\"_ _a\"></span>nen Unsicher<span class=\"_ _d\"></span>heite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>Sch\u00e4tz<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dg\u00fclti<span class=\"_ _a\"></span>gen <span class=\"_ _e\"></span>Scha<span class=\"_ _d\"></span>den<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>gelangen,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>wahrs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heinli<span class=\"_ _d\"></span>chk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itsge<span class=\"_ _a\"></span>wichtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Erwart<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t de<span class=\"_ _a\"></span>r Bandbr<span class=\"_ _a\"></span>eite aller m\u00f6g<span class=\"_ _a\"></span>lichen E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gebnis<span class=\"_ _d\"></span>se <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>spiegelt. <span class=\"_ _a\"></span> Bei <span class=\"_ _f\"> </span>derartige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>T<span class=\"_ _4\"></span>ren<span class=\"_ _a\"></span>ds <span class=\"_ _f\"> </span>kann <span class=\"_ _f\"> </span>es <span class=\"_ _f\"> </span>sich <span class=\"_ _e\"></span>beispielsw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ise <span class=\"_ _e\"></span>um <span class=\"_ _f\"> </span>ein<span class=\"_ _a\"></span>malige <span class=\"_ _f\"> </span>Er<span class=\"_ _d\"></span>eignisse, <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _a\"></span>erungen <span class=\"_ _e\"></span>von <span class=\"_ _f\"> </span>exte<span class=\"_ _d\"></span>r<span class=\"_ _1\"></span>nen <span class=\"_ _e\"></span>oder <span class=\"_ _f\"> </span>Mar<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>faktore<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Ein<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ellung <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>\u00d6ffe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit <span class=\"_ _2\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Geltendm<span class=\"_ _d\"></span>achu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Anspr\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aftlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Rahm<span class=\"_ _d\"></span>enbedi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, das <span class=\"_ _1\"></span>Nive<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>chadeninflatio<span class=\"_ _a\"></span>n, <span class=\"_ _1\"></span>Geric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsents<span class=\"_ _a\"></span>cheidunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>Geset<span class=\"_ _d\"></span>zgebung,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>sowie <span class=\"_ _1\"></span>inte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nen F<span class=\"_ _1\"></span>aktor<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>wi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfoli<span class=\"_ _a\"></span>omix, Poli<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>zenmerkm<span class=\"_ _a\"></span>ale und Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>denb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>arbeit<span class=\"_ _a\"></span>ungspro<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ess<span class=\"_ _a\"></span>e handel<span class=\"_ _d\"></span>n. Die D<span class=\"_ _d\"></span>urchse<span class=\"_ _a\"></span>tzbarkeit und Ei<span class=\"_ _a\"></span>nbringlich<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Regr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>rstattunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den bei de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Bem<span class=\"_ _d\"></span>ess<span class=\"_ _a\"></span>ung der endg<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ltige<span class=\"_ _a\"></span>n Schaden-<span class=\"_ _3ca\"> </span>koste<span class=\"_ _d\"></span>n als W<span class=\"_ _a\"></span>ertberichtig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt.<span class=\"_ _a\"></span> Sonstige <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>entliche U<span class=\"_ _a\"></span>mst\u00e4nde, <span class=\"_ _2\"></span>die si<span class=\"_ _a\"></span>ch a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Zuverl\u00e4ssig<span class=\"_ _a\"></span>keit vo<span class=\"_ _a\"></span>n A<span class=\"_ _a\"></span>nnahmen <span class=\"_ _a\"></span>auswi<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ken, <span class=\"_ _a\"></span>sind <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>.a. <span class=\"_ _a\"></span>\u00c4nder<span class=\"_ _d\"></span>ungen <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Zins-<span class=\"_ _3ca\"> </span>s\u00e4tze, <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rz<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _a\"></span>erungen b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Reguli<span class=\"_ _a\"></span>erung so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie W<span class=\"_ _a\"></span>echselk<span class=\"_ _a\"></span>urs\u00e4nde<span class=\"_ _d\"></span>runge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> 24.2.<span class=\"ff5b\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rungsauf<span class=\"_ _a\"></span>wand f\u00fcr finanzielle <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _d\"></span>m\u00f6genswerte<span class=\"_ _a\"></span> Die <span class=\"_ _8\"> </span>Bewertung<span class=\"_ _a\"></span> <span class=\"_ _13\"> </span>des <span class=\"_ _13\"> </span>W<span class=\"_ _a\"></span>ertminde<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wands <span class=\"_ _8\"> </span>f\u00fcr <span class=\"_ _13\"> </span>ma\u00dfg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>blich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>fin<span class=\"_ _a\"></span>anzielle <span class=\"_ _8\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte <span class=\"_ _8\"> </span>nach <span class=\"_ _8\"> </span>IFRS 9 <span class=\"_ _8\"> </span>erforde<span class=\"_ _a\"></span>rt Ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>cheidung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>insbeso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>in <span class=\"_ _f\"> </span>Hinblick <span class=\"_ _f\"> </span>auf <span class=\"_ _f\"> </span>die <span class=\"_ _11\"> </span>Sch\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>H\u00f6he <span class=\"_ _f\"> </span>und <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>s <span class=\"_ _f\"></span>zeitlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _f\"> </span>Anfalls <span class=\"_ _f\"> </span>k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftiger<span class=\"_ _d\"></span> Zahlu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>bei <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Ermi<span class=\"_ _d\"></span>ttlung<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>W<span class=\"_ _d\"></span>ertmin<span class=\"_ _a\"></span>derungsauf<span class=\"_ _a\"></span>wands <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Beurtei<span class=\"_ _d\"></span>lung <span class=\"_ _3\"></span>eine<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ifi<span class=\"_ _d\"></span>kanten <span class=\"_ _3\"></span>Erh\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>des Ausfallrisi<span class=\"_ _a\"></span>kos. <span class=\"_ _10\"> </span>Diese <span class=\"_ _10\"> </span>Sch\u00e4tzu<span class=\"_ _d\"></span>ngen <span class=\"_ _11\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _12\"> </span>vom <span class=\"_ _11\"> </span>Ergebnis<span class=\"_ _d\"></span> <span class=\"_ _10\"> </span>modelliert<span class=\"_ _d\"></span>er <span class=\"_ _12\"> </span>S<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ena<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>f\u00fcr <span class=\"_ _12\"> </span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wartet<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>Kr<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rluste <span class=\"_ _11\"> </span>und <span class=\"_ _12\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n jeweilige<span class=\"_ _a\"></span>n v<span class=\"_ _1\"></span>erw<span class=\"_ _d\"></span>endete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Inputdat<span class=\"_ _a\"></span>en, wie <span class=\"_ _1\"></span>im <span class=\"_ _d\"></span>Kapitel<span class=\"_ _d\"></span> We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tmind<span class=\"_ _a\"></span>erung finanziel<span class=\"_ _d\"></span>ler V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswer<span class=\"_ _d\"></span>te ab Seite 167<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>besc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, beeinfl<span class=\"_ _d\"></span>usst. 24.3.<span class=\"ff5b\"> </span>Z<span class=\"_ _d\"></span>um beizulegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert bewertete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Fin<span class=\"_ _a\"></span>anzinstrumente <span class=\"_ _d\"></span>(Level 3)<span class=\"_ _a\"></span> Der <span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iz<span class=\"_ _d\"></span>ulegen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nicht auf einem aktiv<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Mark<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>gehand<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zinstrum<span class=\"_ _a\"></span>enten wird du<span class=\"_ _a\"></span>rch d<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Anw<span class=\"_ _a\"></span>endung geeignet<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>technike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ermitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lt. Die h<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bei verwend<span class=\"_ _d\"></span>eten Annahm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> basier<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eit verf\u00fcgb<span class=\"_ _d\"></span>ar<span class=\"_ _2\"></span>, auf a<span class=\"_ _1\"></span>m Bil<span class=\"_ _d\"></span>anz-<span class=\"_ _3ca\"> </span>stichtag <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rhandene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Marktd<span class=\"_ _a\"></span>aten. <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Bestimm<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>iz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _d\"></span>nden <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>werts <span class=\"_ _3\"></span>zahlr<span class=\"_ _a\"></span>eicher <span class=\"_ _3\"></span>fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>V<span class=\"_ _d\"></span>erm\u00f6g<span class=\"_ _a\"></span>ens-<span class=\"_ _3ca\"> </span>werte, <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht <span class=\"_ _e\"></span>auf <span class=\"_ _f\"> </span>aktiven <span class=\"_ _f\"> </span>M\u00e4rkt<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>gehandel<span class=\"_ _d\"></span>t <span class=\"_ _f\"> </span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>wendet <span class=\"_ _f\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>VIG-V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _e\"></span>Barwertmet<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>den <span class=\"_ _f\"> </span>unter Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>geeign<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>Z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nssatzmod<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lle <span class=\"_ _11\"> </span>an. <span class=\"_ _11\"> </span>In<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>An<span class=\"_ _d\"></span>hanganga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>16. <span class=\"_ _11\"> </span>Bemess<span class=\"_ _a\"></span>ung <span class=\"_ _10\"> </span>des <span class=\"_ _10\"> </span>beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>Zeitwerts <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>b Seite 119  sind  we<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fchrende <span class=\"_ _7\"> </span>I<span class=\"_ _a\"></span>nformatio<span class=\"_ _a\"></span>nen <span class=\"_ _7\"> </span>zum  Bewer<span class=\"_ _a\"></span>tungspro<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ess<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>zu <span class=\"_ _7\"> </span>fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den. <span class=\"_ _7\"> </span>W<span class=\"_ _2\"></span>ertminderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>fin<span class=\"_ _a\"></span>anziellen V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nter 24<span class=\"_ _a\"></span>.2. Wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>min<span class=\"_ _a\"></span>derungsauf<span class=\"_ _a\"></span>wand f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> fina<span class=\"_ _a\"></span>nzielle V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werte erl\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tert<span class=\"_ _a\"></span><span class=\"fs29\">. </span>24.4.<span class=\"ff5b\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung des<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4fts-<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>oder Fir<span class=\"_ _a\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>s Zumindest<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>einmal j\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rlich wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>im Einklang mit der im K<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>pit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l 25.5. Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4fts- oder Firme<span class=\"_ _a\"></span>nwerte ab <span class=\"_ _1\"></span>Seite 17<span class=\"_ _d\"></span>1 erl\u00e4ut<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Methode untersuc<span class=\"_ _d\"></span>ht, <span class=\"_ _1\"></span>ob <span class=\"_ _3\"></span>ein<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>Wertm<span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Gesch<span class=\"_ _d\"></span>\u00e4fts<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>Firmenwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts <span class=\"_ _1\"></span>vorliegt. <span class=\"_ _1\"></span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _d\"></span>ungen <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>diesem <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> betr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fen <span class=\"_ _11\"> </span>vor <span class=\"_ _f\"></span>allem <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>den <span class=\"_ _f\"> </span>Bere<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _a\"></span>ungen <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _f\"> </span>lieg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Pla<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>erge<span class=\"_ _a\"></span>bnisse <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>jeweili<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>CGUs<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>und<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>spezifis<span class=\"_ _d\"></span>che Parameter<span class=\"_ _2\"></span>, <span class=\"_ _15\"> </span>in<span class=\"_ _1\"></span>sbesond<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re <span class=\"_ _18\"> </span>W<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>chstumsraten <span class=\"_ _18\"> </span>un<span class=\"_ _1\"></span>d <span class=\"_ _15\"> </span>Diskontierungss\u00e4tze. <span class=\"_ _15\"> </span>Sensitivit\u00e4ten <span class=\"_ _15\"> </span>mit <span class=\"_ _15\"> </span>diesen<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Parametern <span class=\"_ _15\"> </span>in Zusamm<span class=\"_ _d\"></span>enha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g ste<span class=\"_ _a\"></span>hend wer<span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>unter An<span class=\"_ _d\"></span>hangang<span class=\"_ _a\"></span>abe<span class=\"_ _1\"></span> 3. <span class=\"_ _a\"></span>Gesch\u00e4fts- o<span class=\"_ _a\"></span>der Firme<span class=\"_ _a\"></span>nwerte a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f Seite 10<span class=\"_ _a\"></span>0 dargel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt.<span class=\"_ _a\"></span> 24.5.<span class=\"ff5b\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rthaltig<span class=\"_ _a\"></span>keit aktiver latenter Steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rn<span class=\"_ _a\"></span> Ertragss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uern sind f\u00fcr je<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> St<span class=\"_ _a\"></span>euer<span class=\"_ _1\"></span>j<span class=\"_ _a\"></span>ur<span class=\"_ _1\"></span>isdik<span class=\"_ _a\"></span>tion zu s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>en, i<span class=\"_ _a\"></span>n der die <span class=\"_ _d\"></span>VIG t<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tig i<span class=\"_ _a\"></span>st. Dabei ist f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> jed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Bes<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uerungss<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>bje<span class=\"_ _a\"></span>kt die erwart<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ats\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>che <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rtragss<span class=\"_ _a\"></span>teuer zu b<span class=\"_ _d\"></span>ere<span class=\"_ _a\"></span>chnen und <span class=\"_ _d\"></span>die tempo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4r<span class=\"_ _a\"></span>en Dif<span class=\"_ _a\"></span>ferenz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n aus <span class=\"_ _a\"></span>der unters<span class=\"_ _d\"></span>chiedli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Beh<span class=\"_ _a\"></span>and-<span class=\"_ _3ca\"> </span>lung bestimm<span class=\"_ _a\"></span>ter <span class=\"_ _1\"></span>Bila<span class=\"_ _a\"></span>nzposten zwisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>dem steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>htlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n und dem IFRS<span class=\"_ _a\"></span>-Abschl<span class=\"_ _d\"></span>uss zu beurteile<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Sow<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it tempor<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e Dif<span class=\"_ _a\"></span>ferenze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>orlieg<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>f\u00fchren <span class=\"_ _3\"></span>diese <span class=\"_ _3\"></span>grunds\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atz <span class=\"_ _e\"></span>von <span class=\"_ _3\"></span>aktiven <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>passi<span class=\"_ _d\"></span>ven <span class=\"_ _3\"></span>latenten <span class=\"_ _3\"></span>Steuern <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Abschluss, wobei <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>jew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>ge L\u00e4nde<span class=\"_ _a\"></span>rsteuersatz <span class=\"_ _a\"></span>zur A<span class=\"_ _a\"></span>nwend<span class=\"_ _a\"></span>ung komm<span class=\"_ _a\"></span>t. <span class=\"_ _a\"></span>Der <span class=\"_ _2\"></span>Betr<span class=\"_ _a\"></span>ag <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _2\"></span>erw<span class=\"_ _a\"></span>artet<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ta<span class=\"_ _a\"></span>ts\u00e4<span class=\"_ _d\"></span>chli<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>ten<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Ert<span class=\"_ _a\"></span>rags-<span class=\"_ _3ca\"> </span>st<span class=\"_ _d\"></span>eu<span class=\"_ _a\"></span>ersc<span class=\"_ _a\"></span>huld<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>-fo<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>g <span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>pieg<span class=\"_ _a\"></span>elt de<span class=\"_ _d\"></span>n Be<span class=\"_ _d\"></span>tra<span class=\"_ _a\"></span>g <span class=\"_ _1\"></span>wid<span class=\"_ _a\"></span>er<span class=\"_ _4\"></span>, der unt<span class=\"_ _a\"></span>er Ber\u00fc<span class=\"_ _a\"></span>cks<span class=\"_ _a\"></span>ichti<span class=\"_ _a\"></span>gu<span class=\"_ _a\"></span>ng steu<span class=\"_ _a\"></span>erli<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Un<span class=\"_ _d\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rhei<span class=\"_ _a\"></span>ten und<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>olgl<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>ch unt<span class=\"_ _a\"></span>er <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r A<span class=\"_ _a\"></span>nwe<span class=\"_ _a\"></span>ndung<span class=\"_ _a\"></span> vo<span class=\"_ _a\"></span>n I<span class=\"_ _a\"></span>FRIC <span class=\"_ _a\"></span>23<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> bes<span class=\"_ _a\"></span>te S<span class=\"_ _a\"></span>ch\u00e4<span class=\"_ _a\"></span>tzu<span class=\"_ _a\"></span>ng <span class=\"_ _d\"></span>da<span class=\"_ _a\"></span>rst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t.<span class=\"_ _a\"></span> Der <span class=\"_ _11\"> </span>Vo<span class=\"_ _a\"></span>rstand <span class=\"_ _11\"> </span>muss <span class=\"_ _11\"> </span>bei <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>Bere<span class=\"_ _d\"></span>chnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>tats\u00e4chlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _10\"> </span>und <span class=\"_ _11\"> </span>latenter <span class=\"_ _11\"> </span>Steuern, <span class=\"_ _11\"> </span>unter <span class=\"_ _11\"> </span>Ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>ung <span class=\"_ _10\"> </span>von <span class=\"_ _11\"> </span>steuerlichen<span class=\"_ _d\"></span> Unsicher<span class=\"_ _d\"></span>heite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,  Beurteil<span class=\"_ _a\"></span>ungen  und  Ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>cheid<span class=\"_ _a\"></span>ungen <span class=\"_ _7\"> </span>t<span class=\"_ _a\"></span>ref<span class=\"_ _a\"></span>fen.  Aktive <span class=\"_ _7\"> </span>l<span class=\"_ _a\"></span>atente  Steu<span class=\"_ _d\"></span>ern<span class=\"_ _1\"></span>  w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>in  dem  M<span class=\"_ _a\"></span>a\u00dfe angeset<span class=\"_ _d\"></span>zt, in dem es wahrscheinli<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>ist, dass sie<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>gen<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tzt wer<span class=\"_ _a\"></span>den k\u00f6nnen. Die Nut<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung akti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n h\u00e4ngt von der <span class=\"_ _1\"></span>M\u00f6gli<span class=\"_ _a\"></span>chkeit <span class=\"_ _1\"></span>ab<span class=\"_ _a\"></span>, i<span class=\"_ _a\"></span>m<span class=\"_ _a\"></span> Rah<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>j<span class=\"_ _a\"></span>ewe<span class=\"_ _a\"></span>ili<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n Ste<span class=\"_ _a\"></span>uer<span class=\"_ _a\"></span>art<span class=\"_ _a\"></span> und<span class=\"_ _a\"></span> St<span class=\"_ _a\"></span>eue<span class=\"_ _d\"></span>rj<span class=\"_ _a\"></span>uri<span class=\"_ _2\"></span>sdi<span class=\"_ _a\"></span>kti<span class=\"_ _a\"></span>on<span class=\"_ _a\"></span> a<span class=\"_ _1\"></span>usreic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>endes z<span class=\"_ _d\"></span>u <span class=\"_ _1\"></span>verste<span class=\"_ _a\"></span>uern<span class=\"_ _1\"></span>des Einkomm<span class=\"_ _a\"></span>en zu  erzielen,  wo<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ei  ge<span class=\"_ _a\"></span>geb<span class=\"_ _a\"></span>ene<span class=\"_ _a\"></span>nfal<span class=\"_ _a\"></span>ls  g<span class=\"_ _a\"></span>eset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Be<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>hr\u00e4nk<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en  hi<span class=\"_ _a\"></span>nsic<span class=\"_ _a\"></span>htli<span class=\"_ _a\"></span>ch  d<span class=\"_ _a\"></span>er  m<span class=\"_ _a\"></span>axim<span class=\"_ _a\"></span>ale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _2\"></span>erl<span class=\"_ _a\"></span>ustv<span class=\"_ _a\"></span>ort<span class=\"_ _a\"></span>rags<span class=\"_ _a\"></span>perio<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n  zu<span class=\"_ _a\"></span> be<span class=\"_ _a\"></span>r\u00fcck<span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>sin<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span>  Zu<span class=\"_ _a\"></span>r B<span class=\"_ _2\"></span>eu<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>il<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>ah<span class=\"_ _a\"></span>rs<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>nli<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>kei<span class=\"_ _2\"></span>t d<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>r <span class=\"_ _d\"></span>k\u00fc<span class=\"_ _2\"></span>nft<span class=\"_ _a\"></span>ig<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> N<span class=\"_ _a\"></span>ut<span class=\"_ _a\"></span>zba<span class=\"_ _a\"></span>rk<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span> w<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>de<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>fo<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Fa<span class=\"_ _a\"></span>kto<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n b<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>\u00fcck<span class=\"_ _a\"></span>si<span class=\"_ _2\"></span>ch<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>gt<span class=\"_ _a\"></span>: \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Er<span class=\"_ _1\"></span>tragslag<span class=\"_ _a\"></span>e der <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nheit, <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>operative Pla<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Ve<span class=\"_ _a\"></span>rlustvortrags<span class=\"_ _a\"></span>perioden, <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Steuerplanungss<span class=\"_ _a\"></span>trategie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>bestehende la<span class=\"_ _a\"></span>tente Steu<span class=\"_ _a\"></span>erverpflichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. F\u00fcr <span class=\"_ _e\"></span>\u00f6s<span class=\"_ _a\"></span>terreichis<span class=\"_ _a\"></span>che <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>eile <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>ausl\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>disc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Gesells<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>ften <span class=\"_ _e\"></span>bes<span class=\"_ _d\"></span>teht <span class=\"_ _3\"></span>eine <span class=\"_ _3\"></span>ste<span class=\"_ _a\"></span>uerliche <span class=\"_ _3\"></span>Grupp<span class=\"_ _d\"></span>e. <span class=\"_ _3\"></span>Diesbe<span class=\"_ _a\"></span>z\u00fc<span class=\"_ _1\"></span>glic<span class=\"_ _a\"></span>h <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>auf Seite 180 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ichen <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>tats\u00e4chlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>rgeb<span class=\"_ _a\"></span>nisse vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Sch\u00e4tzu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>ab ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>sind <span class=\"_ _a\"></span>Sch\u00e4tzu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>in k<span class=\"_ _a\"></span>\u00fcnftigen <span class=\"_ _a\"></span>Perioden <span class=\"_ _2\"></span>anzupasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, k\u00f6nnte <span class=\"_ _1\"></span>dies nach<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>ge <span class=\"_ _1\"></span>Auswirk<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>auf die Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6ge<span class=\"_ _a\"></span>ns-, F<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>anz- und <span class=\"_ _1\"></span>Ertrags<span class=\"_ _a\"></span>lage h<span class=\"_ _1\"></span>abe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Kommt es <span class=\"_ _1\"></span>zu e<span class=\"_ _1\"></span>iner \u00c4nd<span class=\"_ _d\"></span>erung der <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>erthaltig<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>itsb<span class=\"_ _a\"></span>eurteilu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g bei aktiven late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten Steue<span class=\"_ _d\"></span>rn, sind <span class=\"_ _1\"></span>die anges<span class=\"_ _a\"></span>etzten aktive<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>lat<span class=\"_ _d\"></span>enten Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ern <span class=\"_ _1\"></span>\u2013 entspr<span class=\"_ _a\"></span>echend<span class=\"_ _a\"></span> der <span class=\"_ _3\"></span>urspr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Bild<span class=\"_ _d\"></span>ung <span class=\"_ _3\"></span>\u2013 <span class=\"_ _3\"></span>erfolgs<span class=\"_ _a\"></span>wirksam <span class=\"_ _3\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>erfolg<span class=\"_ _d\"></span>sneutral<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>abz<span class=\"_ _d\"></span>uwerte<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>wer<span class=\"_ _d\"></span>tberic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>akt<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ern erfolgswirks<span class=\"_ _a\"></span>am oder erfolgs<span class=\"_ _a\"></span>neutral zu aktivie<span class=\"_ _a\"></span>ren. W<span class=\"_ _a\"></span>eiterf\u00fchr<span class=\"_ _a\"></span>ende Inform<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ion<span class=\"_ _a\"></span>en sind im Kapitel Bil<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>- und Bewert-<span class=\"_ _3ca\"> </span>ungsmet<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter 25.1<span class=\"_ _a\"></span>3. Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ern ab Sei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e 179 <span class=\"_ _a\"></span>und i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der Ang<span class=\"_ _a\"></span>abe 11. Ste<span class=\"_ _a\"></span>uern<span class=\"_ _1\"></span> auf S<span class=\"_ _a\"></span>eite 112 <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den.<span class=\"_ _a\"></span> 24.6.<span class=\"ff5b\"> </span>K<span class=\"_ _a\"></span>onso<span class=\"_ _1\"></span>lidi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>run<span class=\"_ _d\"></span>gsmethodi<span class=\"_ _a\"></span>k Ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>cheidung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds <span class=\"_ _1\"></span>betref<span class=\"_ _a\"></span>fen, <span class=\"_ _1\"></span>insbes<span class=\"_ _d\"></span>onder<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>konsol<span class=\"_ _a\"></span>idier<span class=\"_ _d\"></span>ende <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>oc<span class=\"_ _a\"></span>hterunte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _d\"></span>n, <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>Fest-<span class=\"_ _3ca\"> </span>legung des <span class=\"_ _a\"></span>Konsolidie<span class=\"_ _a\"></span>rungskr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ises. <span class=\"_ _a\"></span> T<span class=\"_ _4\"></span>ochterunte<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>welche <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Erstko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>lidierung <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wesentlic<span class=\"_ _a\"></span>her <span class=\"_ _e\"></span>Bed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>utung <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ar<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>werden <span class=\"_ _3\"></span>grun<span class=\"_ _a\"></span>d-<span class=\"_ _3ca\"> </span>s\u00e4tzlich <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>eiter<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>in <span class=\"_ _a\"></span>im Ko<span class=\"_ _a\"></span>nsolidier<span class=\"_ _a\"></span>ungskr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>igt. <span class=\"_ _a\"></span>Je<span class=\"_ _a\"></span>doch<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>k\u00f6nnen im<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rm<span class=\"_ _d\"></span>esse<span class=\"_ _d\"></span>n des <span class=\"_ _2\"></span>Vo<span class=\"_ _a\"></span>rstands <span class=\"_ _a\"></span>Ums<span class=\"_ _d\"></span>t\u00e4nde <span class=\"_ _a\"></span>eintre<span class=\"_ _a\"></span>ten, die <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ner <span class=\"_ _3\"></span>Ne<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>eur<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eilu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>des <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>esamte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Konsoli<span class=\"_ _a\"></span>dierungs<span class=\"_ _a\"></span>kreises <span class=\"_ _1\"></span>f\u00fchr<span class=\"_ _a\"></span>en. <span class=\"_ _1\"></span>Dadur<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> k\u00f6nnten <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>enheit <span class=\"_ _1\"></span>ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>o-<span class=\"_ _3ca\"> </span>lidi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte unw<span class=\"_ _d\"></span>esentlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>ellsch<span class=\"_ _d\"></span>aften wi<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r aus d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Ko<span class=\"_ _a\"></span>nsol<span class=\"_ _d\"></span>idierungskr<span class=\"_ _a\"></span>eis auss<span class=\"_ _a\"></span>cheiden. U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>en, die aufgr<span class=\"_ _a\"></span>und ihr<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Gesch\u00e4fts<span class=\"_ _d\"></span>t\u00e4tig<span class=\"_ _d\"></span>keit <span class=\"_ _a\"></span>\u00fcberwieg<span class=\"_ _a\"></span>end ko<span class=\"_ _a\"></span>nzerninte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne Um<span class=\"_ _a\"></span>s\u00e4tze <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rwirts<span class=\"_ _a\"></span>chaften, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>verr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>hnet <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>und die<span class=\"_ _a\"></span> kei<span class=\"_ _a\"></span>ne w<span class=\"_ _a\"></span>esentlic<span class=\"_ _d\"></span>hen Gewinne<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erluste <span class=\"_ _f\"> </span>abw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rfen, <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>nicht <span class=\"_ _f\"> </span>in <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>soli<span class=\"_ _a\"></span>dierungskreis<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>aufgenomm<span class=\"_ _a\"></span>en, <span class=\"_ _f\"> </span>ausge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>si<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>agier<span class=\"_ _a\"></span>en l\u00e4nder\u00fcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>gr<span class=\"_ _a\"></span>eifend.<span class=\"_ _a\"></span> Anhand <span class=\"_ _11\"> </span>von<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>er<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Schwelle<span class=\"_ _a\"></span>nwerten, <span class=\"_ _10\"> </span>welc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _10\"> </span>Basis <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>orang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Q<span class=\"_ _1\"></span>uar<span class=\"_ _d\"></span>talsa<span class=\"_ _d\"></span>bschl\u00fcss<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>bzw<span class=\"_ _2\"></span>. <span class=\"_ _12\"> </span>des <span class=\"_ _11\"> </span>letzten Jahres<span class=\"_ _a\"></span>abschluss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mitt<span class=\"_ _a\"></span>elt werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _a\"></span>der aktu<span class=\"_ _a\"></span>elle Kons<span class=\"_ _a\"></span>olidierungskr<span class=\"_ _a\"></span>eis ermit<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>lt.<span class=\"_ _a\"></span> 24.7.<span class=\"ff5b\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntlichkeit<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _a\"></span>Anhang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ngaben und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>dazugeh\u00f6rig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Bilanz<span class=\"_ _d\"></span>ierungs-<span class=\"_ _d\"></span> und Bewertung<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>m<span class=\"_ _d\"></span>ethoden<span class=\"_ _a\"></span> Gem\u00e4\u00df <span class=\"_ _f\"> </span>IAS 1.31 <span class=\"_ _f\"> </span>sind <span class=\"_ _11\"> </span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em <span class=\"_ _f\"> </span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss <span class=\"_ _f\"> </span>nur <span class=\"_ _f\"> </span>we<span class=\"_ _1\"></span>se<span class=\"_ _d\"></span>ntlich<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>In<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rmat<span class=\"_ _1\"></span>io<span class=\"_ _a\"></span>nen <span class=\"_ _f\"> </span>anzugebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _11\"> </span>Di<span class=\"_ _d\"></span>es <span class=\"_ _11\"> </span>gil<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>selbst <span class=\"_ _11\"> </span>dann, <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>ein Standar<span class=\"_ _a\"></span>d <span class=\"_ _7\"> </span>b<span class=\"_ _a\"></span>estimmte  Anford<span class=\"_ _a\"></span>erungen  oder  Mi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>desta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>for<span class=\"_ _a\"></span>derungen  vorgib<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.  Ziel  des <span class=\"_ _7\"> </span>IA<span class=\"_ _a\"></span>SBs <span class=\"_ _7\"> </span>b<span class=\"_ _a\"></span>ei <span class=\"_ _7\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sem  Par<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gr<span class=\"_ _d\"></span>afen  in V<span class=\"_ _a\"></span>erbindu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>dazu <span class=\"_ _3\"></span>ver<span class=\"_ _a\"></span>\u00f6ff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Practic<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>Stat<span class=\"_ _a\"></span>ement <span class=\"_ _3\"></span>war <span class=\"_ _3\"></span>es, <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Grundlag<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>f<span class=\"_ _d\"></span>\u00fcr <span class=\"_ _3\"></span>eine <span class=\"_ _3\"></span>\u00fcbersi<span class=\"_ _a\"></span>chtliche, <span class=\"_ _3\"></span>nachvol<span class=\"_ _a\"></span>l-<span class=\"_ _3ca\"> </span>ziehbar<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>wesentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Inform<span class=\"_ _a\"></span>ationen basier<span class=\"_ _a\"></span>ende F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ters<span class=\"_ _a\"></span>tattung zu <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>chaff<span class=\"_ _d\"></span>en. <span class=\"_ _1\"></span>Die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>urt<span class=\"_ _d\"></span>eilu<span class=\"_ _d\"></span>ng, ob <span class=\"_ _3\"></span>es <span class=\"_ _e\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bei <span class=\"_ _3\"></span>einer <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>matio<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _3\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>unw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _d\"></span>ntliche <span class=\"_ _3\"></span>Ang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>handelt, <span class=\"_ _3\"></span>l\u00e4ss<span class=\"_ _a\"></span>t <span class=\"_ _e\"></span>einen <span class=\"_ _3\"></span>Erm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sspi<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>au<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> of<span class=\"_ _a\"></span>fen. Der <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G Ho<span class=\"_ _a\"></span>lding <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at <span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r di<span class=\"_ _a\"></span>e Eins<span class=\"_ _a\"></span>tu<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ung d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Wes<span class=\"_ _a\"></span>entlichkeit <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Anha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ganga<span class=\"_ _a\"></span>ben <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>den d<span class=\"_ _a\"></span>azugeh\u00f6<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>igen Bilanzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs- und <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>ew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsme<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>ein<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Sch<span class=\"_ _d\"></span>well<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nwe<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ing<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f\u00fc<span class=\"_ _d\"></span>hrt. <span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Sc<span class=\"_ _d\"></span>hwellenw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t unt<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>itten, <span class=\"_ _1\"></span>erfol<span class=\"_ _a\"></span>gt eine <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er\u00f6f<span class=\"_ _a\"></span>fentlich<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Gesch\u00e4ftsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht <span class=\"_ _3\"></span>nur <span class=\"_ _e\"></span>da<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n, <span class=\"_ _3\"></span>wenn <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Zuge <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>Freig<span class=\"_ _d\"></span>abepr<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>esses <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Informatio<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>anha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>von qualitativ<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Krit<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls wes<span class=\"_ _a\"></span>entlich f<span class=\"_ _d\"></span>\u00fcr die Bila<span class=\"_ _a\"></span>nzleser:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inges<span class=\"_ _a\"></span>tu<span class=\"_ _1\"></span>ft <span class=\"_ _a\"></span>wurde.<span class=\"_ _a\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "<div class=\"t m2 h28 ff57 fsa fc5 sc0 ls4 ws0 gsd\">Bilanzier<span class=\"_ _a\"></span>ungs<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tho<span class=\"_ _a\"></span>den </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse\">Die bei d<span class=\"_ _a\"></span>er Erstell<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>des Ko<span class=\"_ _a\"></span>nzer<span class=\"_ _1\"></span>nabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sses <span class=\"_ _a\"></span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dte<span class=\"_ _a\"></span>n wesentl<span class=\"_ _a\"></span>ichen Bila<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zier<span class=\"_ _a\"></span>ungs- und <span class=\"_ _a\"></span>Bewertu<span class=\"_ _d\"></span>ngsme<span class=\"_ _d\"></span>thode<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> si<span class=\"_ _a\"></span>nd </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsf\">in <span class=\"_ _3\"></span>Angabe <span class=\"_ _3\"></span>25.<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Bilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs- <span class=\"_ _3\"></span>u<span class=\"_ _d\"></span>nd <span class=\"_ _3\"></span>Bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungsm<span class=\"_ _a\"></span>ethoden<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>ab <span class=\"_ _3\"></span>Seite 14<span class=\"_ _d\"></span>7 <span class=\"_ _3\"></span>darg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>legt.<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Die <span class=\"_ _3\"></span>besc<span class=\"_ _a\"></span>hriebenen <span class=\"_ _3\"></span>Me<span class=\"_ _d\"></span>thode<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wurd<span class=\"_ _a\"></span>en, </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10\">sofern nicht anders unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> dem Kapitel \u201eE<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stmalig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Anwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g von Stand<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rds<span class=\"_ _a\"></span>\u201c <span class=\"_ _1\"></span>ang<span class=\"_ _a\"></span>egeben, konseq<span class=\"_ _a\"></span>uent <span class=\"_ _1\"></span>auf di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> in diesem </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsb\">Absc<span class=\"_ _d\"></span>hluss ver\u00f6<span class=\"_ _a\"></span>ffe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>Berichtsperiode<span class=\"_ _a\"></span>n ange<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>andt.<span class=\"_ _a\"></span> </div>Bilanzposte<span class=\"_ _1\"></span>n <span class=\"_ _f8\"> </span><span class=\"fs7\">Bewertungsgr<span class=\"_ _1\"></span>undsatz </span>Aus<span class=\"_ _1\"></span>ges<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span> Premium A<span class=\"_ _1\"></span>llocation Approa<span class=\"_ _1\"></span>ch (PAA<span class=\"_ _1\"></span>), Variable Fee A<span class=\"_ _1\"></span>pproach <span class=\"_ _1\"></span>(VFA), General Measu<span class=\"_ _1\"></span>rement Model <span class=\"_ _1\"></span>(GMM<span class=\"_ _1\"></span>) Geh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tene<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ckve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e Premium A<span class=\"_ _1\"></span>llocation Approa<span class=\"_ _1\"></span>ch (PAA<span class=\"_ _1\"></span>), General Measu<span class=\"_ _1\"></span>rement Model <span class=\"_ _1\"></span>(GMM<span class=\"_ _1\"></span>) Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e Bewertet z<span class=\"_ _1\"></span>u AC, Bewertet z<span class=\"_ _1\"></span>u FVtOCI (mit un<span class=\"_ _1\"></span>d ohne rec<span class=\"_ _1\"></span>ycling), Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> Ges<span class=\"_ _1\"></span>ch\u00e4<span class=\"_ _1\"></span>fts<span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>er F<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>enw<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span> <span class=\"_ _f9\"> </span>Fortgef\u00fchrte A<span class=\"_ _1\"></span>nschaffung<span class=\"_ _1\"></span>skosten abzg<span class=\"_ _1\"></span>l. kumuliert<span class=\"_ _1\"></span>er Wertminderun<span class=\"_ _1\"></span>gsaufwen<span class=\"_ _1\"></span>dung<span class=\"_ _1\"></span>en Imm<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>Fortgef\u00fchrte A<span class=\"_ _1\"></span>nschaffung<span class=\"_ _1\"></span>s- und<span class=\"_ _1\"></span> Herstellungskosten<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _56\"> </span>Fortgef\u00fchrter, antei<span class=\"_ _1\"></span>liger Wert d<span class=\"_ _1\"></span>es Eigenkapitals d<span class=\"_ _1\"></span>er Kap<span class=\"_ _1\"></span>italanlage bzw<span class=\"_ _1\"></span>. niedrigere<span class=\"_ _1\"></span>r erzielb<span class=\"_ _1\"></span>arer Betrag<span class=\"_ _1\"></span> Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _fb\"> </span>Fortgef\u00fchrte A<span class=\"_ _1\"></span>nschaffung<span class=\"_ _1\"></span>s- und<span class=\"_ _1\"></span> Herstellungskosten<span class=\"_ _1\"></span> Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ach<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _fc\"> </span>Fortgef\u00fchrte A<span class=\"_ _1\"></span>nschaffung<span class=\"_ _1\"></span>s- und<span class=\"_ _1\"></span> Herstellungskosten<span class=\"_ _1\"></span> Ford<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>bin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eiten<span class=\"_ _1\"></span> <span class=\"_ _fd\"> </span>Fortgef\u00fchrte A<span class=\"_ _1\"></span>nschaffung<span class=\"_ _1\"></span>skosten<span class=\"_ _1\"></span> Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rn Ert<span class=\"_ _1\"></span>rags<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span> In der H\u00f6he, in<span class=\"_ _1\"></span> der ein/e Ans<span class=\"_ _1\"></span>pruch/Verpfli<span class=\"_ _1\"></span>chtung<span class=\"_ _1\"></span> gegen\u00fc<span class=\"_ _1\"></span>ber den Steu<span class=\"_ _1\"></span>erbeh\u00f6rden erw<span class=\"_ _1\"></span>artet wird<span class=\"_ _1\"></span>, basierend au<span class=\"_ _1\"></span>f den am A<span class=\"_ _1\"></span>bschluss<span class=\"_ _1\"></span>stichtag oder in K\u00fc<span class=\"_ _1\"></span>rze geltenden<span class=\"_ _1\"></span> Steuers\u00e4tzen<span class=\"_ _1\"></span> Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rabg<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>nzu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Und<span class=\"_ _1\"></span>iskontierte Ertragssteue<span class=\"_ _1\"></span>rn, die in <span class=\"_ _1\"></span>zuk\u00fcnftig<span class=\"_ _1\"></span>en Perioden erstattun<span class=\"_ _1\"></span>gsf\u00e4hig <span class=\"_ _1\"></span>sind, bas<span class=\"_ _1\"></span>ierend<span class=\"_ _1\"></span> auf Steu-<span class=\"_ _3ca\"> </span>ers\u00e4tzen des<span class=\"_ _1\"></span> Erf\u00fcllung<span class=\"_ _1\"></span>szeitpu<span class=\"_ _1\"></span>nkts R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Pe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> \u00e4<span class=\"_ _1\"></span>hnl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chtu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>Versicherun<span class=\"_ _1\"></span>gsmathem<span class=\"_ _1\"></span>atische Bewertun<span class=\"_ _1\"></span>g anhan<span class=\"_ _1\"></span>d der Proje<span class=\"_ _1\"></span>cted-Unit-Credit-Meth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>nst<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e L<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>tne<span class=\"_ _1\"></span>hm<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>:in<span class=\"_ _1\"></span>nen<span class=\"_ _1\"></span> <span class=\"_ _fe\"> </span>Versicherung<span class=\"_ _1\"></span>smathem<span class=\"_ _1\"></span>atische Bewertun<span class=\"_ _1\"></span>g anhan<span class=\"_ _1\"></span>d der Proje<span class=\"_ _1\"></span>cted-Unit-Credit-Meth<span class=\"_ _1\"></span>ode Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ellun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ff\"> </span>Barwert des<span class=\"_ _1\"></span> k\u00fcnftigen E<span class=\"_ _1\"></span>rf\u00fcllungsb<span class=\"_ _1\"></span>etrags Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> <span class=\"_ _100\"> </span>Fortgef\u00fchrte A<span class=\"_ _1\"></span>nschaffung<span class=\"_ _1\"></span>skosten<span class=\"_ _1\"></span> \u00dcbr<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>va <span class=\"_ _101\"> </span>Fortgef\u00fchrte A<span class=\"_ _1\"></span>nschaffung<span class=\"_ _1\"></span>skosten<span class=\"_ _1\"></span> Betref<span class=\"_ _a\"></span>fend \u00c4n<span class=\"_ _a\"></span>derungen f\u00fcr die Bil<span class=\"_ _a\"></span>anzierung vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> (<span class=\"_ _d\"></span>R\u00fcck-)V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge<span class=\"_ _a\"></span>n w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> ins<span class=\"_ _a\"></span>besonder<span class=\"_ _a\"></span>e auf die Er\u00f6<span class=\"_ _a\"></span>rterunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nden Kapi<span class=\"_ _d\"></span>tel <span class=\"_ _a\"></span>\u201e<span class=\"_ _1\"></span>Erstmali<span class=\"_ _a\"></span>ge An<span class=\"_ _d\"></span>wendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> S<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>anda<span class=\"_ _a\"></span>rds\u201c v<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Erstmalige<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Anw<span class=\"_ _a\"></span>endung von<span class=\"_ _a\"></span> S<span class=\"_ _1\"></span>ta<span class=\"_ _a\"></span>ndards Sofern <span class=\"_ _a\"></span>nicht a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ers a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>egeben, <span class=\"_ _a\"></span>haben di<span class=\"_ _a\"></span>e ers<span class=\"_ _a\"></span>tmals <span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uwende<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Stand<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rds,<span class=\"_ _a\"></span> sof<span class=\"_ _a\"></span>ern<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>elevant, <span class=\"_ _a\"></span>keine o<span class=\"_ _a\"></span>der <span class=\"_ _d\"></span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>wese<span class=\"_ _d\"></span>nt-<span class=\"_ _3ca\"> </span>liche A<span class=\"_ _d\"></span>uswirk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng a<span class=\"_ _a\"></span>uf den vorliege<span class=\"_ _a\"></span>nden Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss.<span class=\"_ _a\"></span> Im Konzern<span class=\"_ _1\"></span>bericht, sofe<span class=\"_ _1\"></span>rn rele<span class=\"_ _1\"></span>vant, er<span class=\"_ _1\"></span>stmals anzuwe<span class=\"_ _1\"></span>ndende Stan<span class=\"_ _1\"></span>dards<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> <span class=\"_ _92\"> </span>Finanz<span class=\"_ _1\"></span>instrumente \u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span> <span class=\"_ _102\"> </span>Vorf\u00e4lligkeitsr<span class=\"_ _1\"></span>egelungen<span class=\"_ _1\"></span> mit negativer Au<span class=\"_ _1\"></span>sgleichsle<span class=\"_ _1\"></span>istung IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> <span class=\"_ _103\"> </span>Versicherung<span class=\"_ _1\"></span>svertr\u00e4ge \u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _104\"> </span>Vergleichsinf<span class=\"_ _1\"></span>ormationen bei der E<span class=\"_ _1\"></span>rstan<span class=\"_ _1\"></span>wendu<span class=\"_ _1\"></span>ng von IFR<span class=\"_ _1\"></span>S 9 und<span class=\"_ _1\"></span> IFRS 17 \u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S P<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>ce St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>tem<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t 2<span class=\"_ _1\"></span> <span class=\"_ _105\"> </span>Definition d<span class=\"_ _1\"></span>er Wesentli<span class=\"_ _1\"></span>chkeit iZm Bilanz<span class=\"_ _1\"></span>ierungs- u<span class=\"_ _1\"></span>nd B<span class=\"_ _1\"></span>ewertung<span class=\"_ _1\"></span>sgrund<span class=\"_ _1\"></span>s\u00e4tzen \u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 8<span class=\"_ _1\"></span> Definition von re<span class=\"_ _1\"></span>chnun<span class=\"_ _1\"></span>gslegun<span class=\"_ _1\"></span>gsbez<span class=\"_ _1\"></span>ogenen Sch\u00e4tz<span class=\"_ _1\"></span>ungen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd d<span class=\"_ _1\"></span>eren Abgrenzun<span class=\"_ _1\"></span>g von \u00c4nderun<span class=\"_ _1\"></span>gen der R<span class=\"_ _1\"></span>echnungs<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>legung<span class=\"_ _1\"></span>smethoden \u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> <span class=\"_ _106\"> </span>Latente Steuern, <span class=\"_ _1\"></span>die si<span class=\"_ _1\"></span>ch auf Verm\u00f6gensw<span class=\"_ _1\"></span>erte un<span class=\"_ _1\"></span>d Schuld<span class=\"_ _1\"></span>en aus einer einz<span class=\"_ _1\"></span>igen Trans<span class=\"_ _1\"></span>aktion beziehen<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> <span class=\"_ _106\"> </span>Erleichterungen <span class=\"_ _1\"></span>bei der Bilanz<span class=\"_ _1\"></span>ierung latente<span class=\"_ _1\"></span>r Steuern <span class=\"_ _1\"></span>aus der global<span class=\"_ _1\"></span>en M<span class=\"_ _1\"></span>indestbes<span class=\"_ _1\"></span>teuerung \u00c4NDERUNGEN <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>U<span class=\"_ _d\"></span> IAS 1 UND<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S PRAC<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>CE ST<span class=\"_ _a\"></span>A<span class=\"_ _2\"></span>TEME<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>T 2 Betref<span class=\"_ _a\"></span>fend <span class=\"_ _a\"></span>Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>dieser <span class=\"_ _d\"></span>\u00c4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>auf <span class=\"_ _d\"></span>die <span class=\"_ _a\"></span>Au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>\u00fchrunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> i<span class=\"_ _a\"></span>m Kapitel <span class=\"_ _a\"></span>24.7. <span class=\"_ _a\"></span>Wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>hke<span class=\"_ _1\"></span>it <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Anha<span class=\"_ _d\"></span>ngangab<span class=\"_ _a\"></span>en und den <span class=\"_ _a\"></span>dazu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eh\u00f6rigen <span class=\"_ _a\"></span>Bilanzierungs- <span class=\"_ _a\"></span>und Bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmet<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>auf Sei<span class=\"_ _d\"></span>te 147 <span class=\"_ _a\"></span>verwiese<span class=\"_ _d\"></span>n. \u00c4NDERUNGEN <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>U<span class=\"_ _d\"></span> IAS 12 Die <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>U-Mi<span class=\"_ _d\"></span>tgliedsta<span class=\"_ _a\"></span>aten <span class=\"_ _3\"></span>habe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>U<span class=\"_ _d\"></span>ms<span class=\"_ _a\"></span>etzung <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Global <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>i-<span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>as<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ero<span class=\"_ _a\"></span>sion <span class=\"_ _3\"></span>(<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>loBE<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>-Reg<span class=\"_ _a\"></span>eln<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zweiten <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>\u00e4u<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>inte<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>national<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>Steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rr<span class=\"_ _a\"></span>eform <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>OECD<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>auf <span class=\"_ _3\"></span>euro<span class=\"_ _a\"></span>p\u00e4ischer <span class=\"_ _3\"></span>Ebe<span class=\"_ _d\"></span>ne <span class=\"_ _3\"></span>besc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>loss<span class=\"_ _d\"></span>en. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>EU-<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ichtl<span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>sieh<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>vor<span class=\"_ _2\"></span>, <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>Gewinne <span class=\"_ _1\"></span>von multinatio<span class=\"_ _a\"></span>nalen <span class=\"_ _b\"> </span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _d\"></span>ensgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppen<span class=\"_ _a\"></span> <span class=\"_ _c\"> </span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>gro<span class=\"_ _a\"></span>\u00dfen <span class=\"_ _b\"> </span>inl\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>disc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _13\"> </span>Gruppen <span class=\"_ _b\"> </span>mit<span class=\"_ _a\"></span> <span class=\"_ _b\"> </span>konsoli<span class=\"_ _a\"></span>dierten <span class=\"_ _b\"> </span>Umsat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>erl\u00f6<span class=\"_ _a\"></span>sen <span class=\"_ _b\"> </span>vo<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> mindeste<span class=\"_ _a\"></span>ns EU<span class=\"_ _a\"></span>R 750,0 Mi<span class=\"_ _d\"></span>o. <span class=\"_ _a\"></span>k\u00fcnftig <span class=\"_ _a\"></span>einem <span class=\"_ _a\"></span>Steu<span class=\"_ _d\"></span>ersat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>mindest<span class=\"_ _d\"></span>ens <span class=\"_ _a\"></span>15<span class=\"fsb\"> </span>% <span class=\"_ _a\"></span>unterlieg<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Di<span class=\"_ _d\"></span>e Ric<span class=\"_ _a\"></span>htlinie <span class=\"_ _a\"></span>muss <span class=\"_ _a\"></span>bis <span class=\"_ _a\"></span>sp\u00e4teste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _3ca\"> </span> Ende 2023 <span class=\"_ _d\"></span>in das <span class=\"_ _a\"></span>nationale Rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t d<span class=\"_ _d\"></span>er Mitgli<span class=\"_ _d\"></span>edstaa<span class=\"_ _a\"></span>ten u<span class=\"_ _1\"></span>mg<span class=\"_ _a\"></span>esetzt w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en. Die A<span class=\"_ _d\"></span>uswirkung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>us der gl<span class=\"_ _d\"></span>ob<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>len Mi<span class=\"_ _a\"></span>nde<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tbe-<span class=\"_ _3ca\"> </span>steueru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Kon<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ern <span class=\"_ _3\"></span>lass<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>erzeit <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Jahr<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>2024f<span class=\"_ _a\"></span>f <span class=\"_ _3\"></span>nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>verl\u00e4ssli<span class=\"_ _d\"></span>ch <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>bsch\u00e4tzen. <span class=\"_ _1\"></span>Die <span class=\"_ _1\"></span>VIG-V<span class=\"_ _2\"></span>ersicheru<span class=\"_ _d\"></span>ngs-<span class=\"_ _3ca\"> </span>gruppe <span class=\"_ _d\"></span>arbeite<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> ak<span class=\"_ _d\"></span>tuell <span class=\"_ _d\"></span>an einem<span class=\"_ _d\"></span> Ums<span class=\"_ _d\"></span>etz<span class=\"_ _a\"></span>ungsprojek<span class=\"_ _a\"></span>t zur globale<span class=\"_ _a\"></span>n Mindestb<span class=\"_ _d\"></span>esteu<span class=\"_ _d\"></span>erung.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> Um <span class=\"_ _a\"></span>die z<span class=\"_ _a\"></span>weite S<span class=\"_ _a\"></span>\u00e4ule <span class=\"_ _a\"></span>der S<span class=\"_ _a\"></span>teuerrefo<span class=\"_ _a\"></span>rm i<span class=\"_ _a\"></span>m I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS-Abs<span class=\"_ _a\"></span>chluss <span class=\"_ _a\"></span>ab<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ubil<span class=\"_ _a\"></span>den, w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de mit <span class=\"_ _a\"></span>23.<span class=\"_ _a\"></span> Mai 2<span class=\"_ _d\"></span>023 <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>fachlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Leitlini<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>den<span class=\"_ _3ca\"> </span> \u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IAS 12 <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>om <span class=\"_ _a\"></span>IASB ver<span class=\"_ _a\"></span>\u00f6ff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht. <span class=\"_ _a\"></span>Basiere<span class=\"_ _a\"></span>nd auf <span class=\"_ _a\"></span>dieser <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>auf weit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>res <span class=\"_ _a\"></span>eine <span class=\"_ _a\"></span>Ausnahm<span class=\"_ _d\"></span>e vo<span class=\"_ _a\"></span>n der <span class=\"_ _a\"></span>Ber\u00fcck-<span class=\"_ _3ca\"> </span>sichtig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng vo<span class=\"_ _a\"></span>n latenten Ste<span class=\"_ _a\"></span>uerford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd -<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rbindli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n V<span class=\"_ _a\"></span>orga<span class=\"_ _d\"></span>ben d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r global<span class=\"_ _a\"></span>en Mindes<span class=\"_ _a\"></span>tbe<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>teueru<span class=\"_ _d\"></span>ng<span class=\"_ _3ca\"> </span> gereg<span class=\"_ _a\"></span>elt. Entspr<span class=\"_ _a\"></span>echend de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Leitl<span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>ie w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en in der VIG-<span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungsg<span class=\"_ _d\"></span>ruppe po<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle A<span class=\"_ _a\"></span>uswirk<span class=\"_ _d\"></span>ungen a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ern<span class=\"_ _3ca\"> </span> im Zusamm<span class=\"_ _a\"></span>enhang mit <span class=\"_ _a\"></span>der globale<span class=\"_ _a\"></span>n Mindest<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>euerung ni<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>ber\u00fccksic<span class=\"_ _d\"></span>htigt.<span class=\"_ _3ca\"> </span> Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>der <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>ungen <span class=\"_ _a\"></span>zur glo<span class=\"_ _d\"></span>balen <span class=\"_ _a\"></span>Mi<span class=\"_ _d\"></span>ndestbes<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ueru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>w\u00fcrde <span class=\"_ _a\"></span>sic<span class=\"_ _d\"></span>h f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>oll<span class=\"_ _a\"></span>konsoli<span class=\"_ _d\"></span>dierten U<span class=\"_ _a\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>VIG-<span class=\"_ _3ca\"> </span>Gruppe a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>Ba<span class=\"_ _1\"></span>sis <span class=\"_ _d\"></span>der E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>bnisse <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s J<span class=\"_ _a\"></span>ahres 2023<span class=\"_ _a\"></span> ein u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>sen<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Bet<span class=\"_ _d\"></span>rag a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>satzst<span class=\"_ _a\"></span>euer<span class=\"_ _1\"></span>n erg<span class=\"_ _a\"></span>eben.<span class=\"_ _3ca\"> </span> Ab <span class=\"_ _10\"> </span>1. J\u00e4n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er 2023<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>sind <span class=\"_ _10\"> </span>f\u00fcr <span class=\"_ _10\"> </span>T<span class=\"_ _2\"></span>ra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>saktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, <span class=\"_ _11\"> </span>au<span class=\"_ _1\"></span>s <span class=\"_ _11\"> </span>denen <span class=\"_ _10\"> </span>be<span class=\"_ _a\"></span>im <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>rstmalige<span class=\"_ _a\"></span>n <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz <span class=\"_ _10\"> </span>bet<span class=\"_ _d\"></span>ragsgleic<span class=\"_ _a\"></span>he <span class=\"_ _12\"> </span>zu <span class=\"_ _11\"> </span>versteue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nde <span class=\"_ _10\"> </span>und<span class=\"_ _3ca\"> </span> abzugsf\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ige <span class=\"_ _3\"></span>tempo<span class=\"_ _a\"></span>r\u00e4re <span class=\"_ _3\"></span>Dif<span class=\"_ _a\"></span>ferenzen <span class=\"_ _3\"></span>entste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en, <span class=\"_ _3\"></span>verpfl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>end <span class=\"_ _3\"></span>latente <span class=\"_ _3\"></span>Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>anz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>setz<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>VIG-V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>pe<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> hat im Ja<span class=\"_ _a\"></span>hr<span class=\"_ _1\"></span> 2019<span class=\"_ _a\"></span> von de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Optio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>einer f<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>nwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ebra<span class=\"_ _a\"></span>uch<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>emacht. <span class=\"_ _a\"></span> IFRS 9 FIN<span class=\"_ _a\"></span>ANZ<span class=\"_ _1\"></span>INS<span class=\"_ _a\"></span>TR<span class=\"_ _1\"></span>UMEN<span class=\"_ _a\"></span>TE UND IFRS 17<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>VER<span class=\"_ _1\"></span>SI<span class=\"_ _a\"></span>CHER<span class=\"_ _1\"></span>UN<span class=\"_ _d\"></span>GSVER<span class=\"_ _a\"></span>TR\u00c4GE<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rungsg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>we<span class=\"_ _a\"></span>ndet <span class=\"_ _1\"></span>IFRS 9 <span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS 17<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>erstmals zum <span class=\"_ _3\"></span>1. <span class=\"_ _a\"></span>J\u00e4n<span class=\"_ _d\"></span>ner 2023 an. <span class=\"_ _3\"></span>D<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ersta<span class=\"_ _a\"></span>nwendu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>f\u00fchrt z<span class=\"_ _1\"></span>u<span class=\"_ _3ca\"> </span> signif<span class=\"_ _d\"></span>ikanten \u00c4<span class=\"_ _d\"></span>nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n u<span class=\"_ _d\"></span>nd hat dami<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>einen mat<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fluss a<span class=\"_ _a\"></span>uf den Kon<span class=\"_ _a\"></span>zernabschluss. <span class=\"_ _a\"></span> Die f\u00fcr d<span class=\"_ _a\"></span>en T<span class=\"_ _2\"></span>ex<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> und <span class=\"_ _a\"></span>die T<span class=\"_ _4\"></span>abellen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erw<span class=\"_ _a\"></span>endeten Abk<span class=\"_ _a\"></span>\u00fcrzungen<span class=\"_ _a\"></span> in Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>nhang mit I<span class=\"_ _a\"></span>FRS 9 sind fo<span class=\"_ _d\"></span>lge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>dargelegt:<span class=\"_ _3ca\"> </span> Kurzbeze<span class=\"_ _1\"></span>ichnung <span class=\"_ _107\"> </span><span class=\"fs7\">Langbezeichn<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _108\"> </span>Englische La<span class=\"_ _1\"></span>ngbezeichn<span class=\"_ _1\"></span>ung<span class=\"_ _3ca\"> </span></span><span class=\"fs7\"> </span>Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _4e\"> </span>Bewertet zu fortgef\u00fc<span class=\"_ _1\"></span>hrten An<span class=\"_ _1\"></span>schaffungs<span class=\"_ _1\"></span>kosten <span class=\"_ _2c\"> </span>M<span class=\"_ _1\"></span>easured at Am<span class=\"_ _1\"></span>ortised Costs<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _e0\"> </span>Erfolgsn<span class=\"_ _1\"></span>eutral zum<span class=\"_ _1\"></span> beizulegen<span class=\"_ _1\"></span>den Zeitwert bew<span class=\"_ _1\"></span>ertet <span class=\"_ _6a\"> </span>Measured at Fair <span class=\"_ _1\"></span>Value through<span class=\"_ _1\"></span> Other Comp<span class=\"_ _1\"></span>rehensiv<span class=\"_ _1\"></span>e Income<span class=\"_ _3ca\"> </span> Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _109\"> </span>Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertet<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>M<span class=\"_ _1\"></span>easured at Fair <span class=\"_ _1\"></span>Value through<span class=\"_ _1\"></span> Profit an<span class=\"_ _1\"></span>d Loss<span class=\"_ _3ca\"> </span> Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>Design<span class=\"_ _1\"></span>iert erfolgsneutral zu<span class=\"_ _1\"></span>m beizu<span class=\"_ _1\"></span>legenden Zeitw<span class=\"_ _1\"></span>ert bewe<span class=\"_ _1\"></span>rtet<span class=\"_ _3ca\"> </span> Designated<span class=\"_ _1\"></span> measured at Fair <span class=\"_ _1\"></span>Value throug<span class=\"_ _1\"></span>h Othe<span class=\"_ _1\"></span>r Comprehensiv<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span> Income<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _bf\"> </span>Designiert erfolgsw<span class=\"_ _1\"></span>irksam z<span class=\"_ _1\"></span>um beiz<span class=\"_ _1\"></span>ulegend<span class=\"_ _1\"></span>en Zeitwert bewertet<span class=\"_ _1\"></span> <span class=\"_ _fe\"> </span>Designated m<span class=\"_ _1\"></span>easured at Fair <span class=\"_ _1\"></span>Value through P<span class=\"_ _1\"></span>rofit and<span class=\"_ _1\"></span> Loss<span class=\"_ _3ca\"> </span> EC<span class=\"_ _1\"></span>L <span class=\"_ _10a\"> </span>Risikovorsorge<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>Expected Credit Loss<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> FV <span class=\"_ _10b\"> </span>Beizu<span class=\"_ _1\"></span>legender Zeitwert<span class=\"_ _1\"></span> <span class=\"_ _10c\"> </span>Fair Value<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> SPP<span class=\"_ _1\"></span>I <span class=\"_ _57\"> </span>Vertraglich vereinb<span class=\"_ _1\"></span>arte Zahlu<span class=\"_ _1\"></span>ngsstr\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _56\"> </span>Solely Pa<span class=\"_ _1\"></span>yments of <span class=\"_ _1\"></span>Principal an<span class=\"_ _1\"></span>d Interest<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u<span class=\"_ _3ca\"> </span> FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> Verpflichtend<span class=\"_ _1\"></span> erfolgsneutral z<span class=\"_ _1\"></span>um beiz<span class=\"_ _1\"></span>ulegenden<span class=\"_ _1\"></span> Zeitwert bewerte<span class=\"_ _1\"></span>t<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> Mandatorily measu<span class=\"_ _1\"></span>red at <span class=\"_ _1\"></span>Fair Value throug<span class=\"_ _1\"></span>h Other <span class=\"_ _1\"></span>Comprehensive<span class=\"_ _3ca\"> </span> Income<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _3ca\"> </span>Verpflichtend<span class=\"_ _1\"></span> erfolgswirks<span class=\"_ _1\"></span>am zum<span class=\"_ _1\"></span> beizuleg<span class=\"_ _1\"></span>enden Zeitwert b<span class=\"_ _1\"></span>ewertet <span class=\"_ _10d\"> </span>Mandatorily measu<span class=\"_ _1\"></span>red at <span class=\"_ _1\"></span>Fair Value throug<span class=\"_ _1\"></span>h Profit and <span class=\"_ _1\"></span>Loss<span class=\"_ _3ca\"> </span>Die Abk\u00fc<span class=\"_ _a\"></span>rzungen i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zusamm<span class=\"_ _a\"></span>enhang mit <span class=\"_ _a\"></span>IFRS 17 <span class=\"_ _a\"></span>wurden <span class=\"_ _a\"></span>wie folgt f\u00fcr d<span class=\"_ _d\"></span>en T<span class=\"_ _5b\"></span>ext und die T<span class=\"_ _5b\"></span>abell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n ve<span class=\"_ _d\"></span>rwende<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> Kurzbeze<span class=\"_ _1\"></span>ichnung <span class=\"_ _107\"> </span><span class=\"fs7\">Langbezeichn<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _108\"> </span>E<span class=\"_ _a\"></span>nglis<span class=\"_ _1\"></span>che Lang<span class=\"_ _1\"></span>bezeichn<span class=\"_ _1\"></span>ung </span>AIC<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>Verm\u00f6g<span class=\"_ _1\"></span>enswerte f\u00fcr n<span class=\"_ _1\"></span>och n<span class=\"_ _1\"></span>icht abgewic<span class=\"_ _1\"></span>kelte Versicherun<span class=\"_ _1\"></span>gsf\u00e4lle<span class=\"_ _1\"></span> <span class=\"_ _bc\"> </span>A<span class=\"_ _1\"></span>ssets for Incurred C<span class=\"_ _1\"></span>laims<span class=\"_ _1\"></span> ARC<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>Verm\u00f6gens<span class=\"_ _1\"></span>werte f\u00fcr zu<span class=\"_ _1\"></span>k\u00fcnftigen Ve<span class=\"_ _1\"></span>rsicherun<span class=\"_ _1\"></span>gsschutz<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Assets <span class=\"_ _1\"></span>for Remaining<span class=\"_ _1\"></span> Coverage CSM<span class=\"_ _1\"></span> <span class=\"_ _56\"> </span>Ver<span class=\"_ _d\"></span>tragliche S<span class=\"_ _1\"></span>ervicem<span class=\"_ _1\"></span>arge <span class=\"_ _10f\"> </span>Contractual S<span class=\"_ _1\"></span>ervice Ma<span class=\"_ _1\"></span>rgin FCF<span class=\"_ _1\"></span> <span class=\"_ _10a\"> </span>Erf\u00fc<span class=\"_ _1\"></span>llungsw<span class=\"_ _1\"></span>erte <span class=\"_ _110\"> </span>Fulfilment Cash<span class=\"_ _1\"></span> Flows<span class=\"_ _1\"></span> FRA<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>Vollst\u00e4ndig retr<span class=\"_ _1\"></span>ospektiver A<span class=\"_ _1\"></span>nsatz <span class=\"_ _112\"> </span>Full Retrospecti<span class=\"_ _1\"></span>ve App<span class=\"_ _1\"></span>roach FVA<span class=\"_ _1\"></span> <span class=\"_ _10a\"> </span>Fair-Value-A<span class=\"_ _1\"></span>nsatz <span class=\"_ _113\"> </span>Fair Value A<span class=\"_ _1\"></span>pproach<span class=\"_ _1\"></span> GMM<span class=\"_ _1\"></span> <span class=\"_ _114\"> </span>General Measu<span class=\"_ _1\"></span>rement Model<span class=\"_ _1\"></span> <span class=\"_ _a9\"> </span>Gen<span class=\"_ _1\"></span>eral Measurement M<span class=\"_ _1\"></span>odel LIC<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span>R\u00fcckstellung f\u00fc<span class=\"_ _1\"></span>r noch nicht abgew<span class=\"_ _1\"></span>ickelte Ve<span class=\"_ _1\"></span>rsiche<span class=\"_ _1\"></span>rungsf\u00e4lle<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>Liability for Incurr<span class=\"_ _1\"></span>ed Claims<span class=\"_ _1\"></span> LoR<span class=\"_ _1\"></span>eCo<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>Verlustr\u00fcckerst<span class=\"_ _1\"></span>attungs<span class=\"_ _1\"></span>komponente<span class=\"_ _1\"></span> <span class=\"_ _116\"> </span>Loss Recovery C<span class=\"_ _1\"></span>ompon<span class=\"_ _1\"></span>ent LRC<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>Deck<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsr\u00fcc<span class=\"_ _1\"></span>kstellung<span class=\"_ _1\"></span> <span class=\"_ _117\"> </span>Liability for R<span class=\"_ _1\"></span>emaining <span class=\"_ _1\"></span>Coverage<span class=\"_ _1\"></span> PAA<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>Premium <span class=\"_ _1\"></span>Allocation App<span class=\"_ _1\"></span>roach <span class=\"_ _118\"> </span>Premium A<span class=\"_ _1\"></span>llocation Approa<span class=\"_ _1\"></span>ch PVF<span class=\"_ _1\"></span>CF<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>Barwert z<span class=\"_ _1\"></span>uk\u00fcnftiger Zahlun<span class=\"_ _1\"></span>gsstr\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _104\"> </span>Present Value of <span class=\"_ _1\"></span>Futu<span class=\"_ _1\"></span>re Cash Flows<span class=\"_ _1\"></span> RA <span class=\"_ _119\"> </span>Risikoanpassu<span class=\"_ _1\"></span>ng <span class=\"_ _11a\"> </span>Risk Ad<span class=\"_ _1\"></span>justment VFA<span class=\"_ _1\"></span> <span class=\"_ _10a\"> </span>Variable Fee A<span class=\"_ _1\"></span>pproach<span class=\"_ _1\"></span> <span class=\"_ _11b\"> </span>Variable Fee A<span class=\"_ _1\"></span>pproach Gegen\u00fcb<span class=\"_ _d\"></span>erstell<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r K<span class=\"_ _a\"></span>onzerner<span class=\"_ _d\"></span>\u00f6ffnun<span class=\"_ _d\"></span>gsbilanz<span class=\"_ _a\"></span> Aktiva <span class=\"_ _11c\"> </span><span class=\"fs7\">Art<span class=\"_ _1\"></span> der Anpassungen / Umgli<span class=\"_ _1\"></span>ederu<span class=\"_ _1\"></span>ngen </span>31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Andere*<span class=\"_ _3ca\"> </span>1.1.2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11d\"> </span>2.456.33<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>271.074<span class=\"_ _3ca\"> </span>2.727.40<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>40.207.6<span class=\"_ _1\"></span>20<span class=\"_ _3ca\"> </span>-1.557<span class=\"_ _1\"></span>.445<span class=\"_ _c7\"> </span>1.67<span class=\"_ _1\"></span>9.252<span class=\"_ _3ca\"> </span>67.592<span class=\"_ _3ca\"> </span>40.397.0<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e gem<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 3<span class=\"_ _1\"></span>9 <span class=\"_ _11f\"> </span>31.682.2<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span>-1.557.44<span class=\"_ _1\"></span>5<span class=\"_ _120\"> </span>-30.032.8<span class=\"_ _1\"></span>23<span class=\"_ _5d\"> </span>-92.0<span class=\"_ _1\"></span>21<span class=\"_ _45\"> </span>0<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e gem<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> <span class=\"_ _121\"> </span>8.346.27<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>31.712.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span>338.666<span class=\"_ _3ca\"> </span>40.397.0<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>nds<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>exge<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Leb<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _6e\"> </span>8.525<span class=\"_ _1\"></span>.331<span class=\"_ _3ca\"> </span>-8.346.27<span class=\"_ _1\"></span>8<span class=\"_ _122\"> </span>-179.053<span class=\"_ _45\"> </span>0<span class=\"_ _3ca\"> </span>For<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _73\"> </span>2.067.18<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.378<span class=\"_ _1\"></span>.020<span class=\"_ _cf\"> </span>-3.19<span class=\"_ _1\"></span>4<span class=\"_ _bd\"> </span>-<span class=\"_ _1\"></span>336.042<span class=\"_ _123\"> </span>349.932<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _124\"> </span>1.377.53<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-1.377.53<span class=\"_ _1\"></span>1<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>chtv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gst<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _126\"> </span>689.657<span class=\"_ _3ca\"> </span>-489<span class=\"_ _122\"> </span>-336<span class=\"_ _1\"></span>.042<span class=\"_ _123\"> </span>353.126<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>kov<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e <span class=\"_ _87\"> </span>-3.194<span class=\"_ _114\"> </span>-3<span class=\"_ _1\"></span>.194<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rer<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>san<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>135.053<span class=\"_ _3ca\"> </span>135.053<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _103\"> </span>276.913<span class=\"_ _3ca\"> </span>276.913<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nik<span class=\"_ _1\"></span> <span class=\"_ _a4\"> </span>1.564.6<span class=\"_ _1\"></span>05<span class=\"_ _3ca\"> </span>201.804<span class=\"_ _3ca\"> </span>1.766.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>kve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rer<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>chen<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>stel<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> gem<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FR<span class=\"_ _1\"></span>S 4<span class=\"_ _1\"></span> <span class=\"_ _128\"> </span>1.564.60<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>-1.564.60<span class=\"_ _1\"></span>5<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>este<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>sich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span>n g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7 <span class=\"_ _129\"> </span>114.156<span class=\"_ _3ca\"> </span>114.156<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>ehal<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>kve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em.<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>1.652.2<span class=\"_ _1\"></span>53<span class=\"_ _3ca\"> </span>1.652.25<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _b9\"> </span>2.378.285<span class=\"_ _3ca\"> </span>-878<span class=\"_ _12a\"> </span>2.377.40<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ach<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b9\"> </span>472.303<span class=\"_ _3ca\"> </span>114.433<span class=\"_ _3ca\"> </span>586.736<span class=\"_ _3ca\"> </span>\u00dcbr<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span> <span class=\"_ _12b\"> </span>390.893<span class=\"_ _3ca\"> </span>-176.654<span class=\"_ _12c\"> </span>-113.934<span class=\"_ _123\"> </span>100.305<span class=\"_ _3ca\"> </span>Ges<span class=\"_ _1\"></span>ch\u00e4<span class=\"_ _1\"></span>fts<span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>er F<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>enw<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span> <span class=\"_ _5f\"> </span>1.260.226<span class=\"_ _3ca\"> </span>1.260.22<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>Imm<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12d\"> </span>483.943<span class=\"_ _3ca\"> </span>-14.607<span class=\"_ _10b\"> </span>-48<span class=\"_ _123\"> </span>469.288<span class=\"_ _3ca\"> </span>Late<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rans<span class=\"_ _1\"></span>pr\u00fc<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12e\"> </span>311.447<span class=\"_ _3ca\"> </span>274.416<span class=\"_ _3ca\"> </span>585.863<span class=\"_ _3ca\"> </span>Nutz<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span>e <span class=\"_ _6d\"> </span>173.348<span class=\"_ _3ca\"> </span>173.348<span class=\"_ _3ca\"> </span>Bilanzsumme<span class=\"_ _1\"></span> <span class=\"_ _12f\"> </span>52.178.1<span class=\"_ _1\"></span>57<span class=\"_ _3ca\"> </span>-2.924<span class=\"_ _1\"></span>.922<span class=\"_ _c7\"> </span>1.67<span class=\"_ _1\"></span>5.180<span class=\"_ _3ca\"> </span>277.491<span class=\"_ _3ca\"> </span>51.205.9<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span>*Die wesentli<span class=\"_ _d\"></span>chen Anp<span class=\"_ _d\"></span>assungen werden im Kapitel \u201e\u00c4nderun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>en von Rechn<span class=\"_ _d\"></span>ungslegungsmethoden\u201c ab Seite 51 des vorliegenden<span class=\"_ _a\"></span> Konzernabschlusses er\u00f6rtert<span class=\"_ _3ca\"> </span>Passiva<span class=\"_ _1\"></span> <span class=\"_ _130\"> </span><span class=\"fs7\">Art<span class=\"_ _1\"></span> der Anpassungen / Umgli<span class=\"_ _1\"></span>ederu<span class=\"_ _1\"></span>ngen<span class=\"_ _3ca\"> </span></span><span class=\"fs7\"> </span>31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Andere*<span class=\"_ _3ca\"> </span>1.1.2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>bin<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hke<span class=\"_ _1\"></span>ite<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d so<span class=\"_ _1\"></span>nsti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _114\"> </span>1.738.513<span class=\"_ _3ca\"> </span>-1.002<span class=\"_ _1\"></span>.395<span class=\"_ _131\"> </span>3.075<span class=\"_ _3ca\"> </span>739.193<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _124\"> </span>1.166.27<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>-1.166.27<span class=\"_ _1\"></span>0<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>chtv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gst<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _126\"> </span>572.243<span class=\"_ _3ca\"> </span>163.875<span class=\"_ _3ca\"> </span>3.075<span class=\"_ _3ca\"> </span>739.193<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rsc<span class=\"_ _1\"></span>hul<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _132\"> </span>243.382<span class=\"_ _3ca\"> </span>243.382<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _133\"> </span>2.623.05<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>747<span class=\"_ _3ca\"> </span>643<span class=\"_ _3ca\"> </span>2.624.44<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>\u00dcbr<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>siva<span class=\"_ _1\"></span> <span class=\"_ _134\"> </span>131.168<span class=\"_ _3ca\"> </span>-70.852<span class=\"_ _135\"> </span>60.316<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nik<span class=\"_ _1\"></span> <span class=\"_ _136\"> </span>40.735.0<span class=\"_ _1\"></span>20<span class=\"_ _3ca\"> </span>279.867<span class=\"_ _3ca\"> </span>41.014.8<span class=\"_ _1\"></span>87<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em.<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 4<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>32<span class=\"_ _1\"></span>.546.227<span class=\"_ _3ca\"> </span>-32.546.2<span class=\"_ _1\"></span>27<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>xg<span class=\"_ _1\"></span>ebun<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span> Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> 8.188.79<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>-8.188.79<span class=\"_ _1\"></span>3<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. IFR<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>40.950.302<span class=\"_ _3ca\"> </span>40.950.3<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s g<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>nen<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>kve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4gen<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> <span class=\"_ _56\"> </span>64<span class=\"_ _1\"></span>.585<span class=\"_ _3ca\"> </span>64.585<span class=\"_ _3ca\"> </span>R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _73\"> </span>890.189<span class=\"_ _3ca\"> </span>-32.307<span class=\"_ _137\"> </span>857.882<span class=\"_ _3ca\"> </span>Late<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rsc<span class=\"_ _1\"></span>hul<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _ab\"> </span>218.884<span class=\"_ _3ca\"> </span>138.614<span class=\"_ _3ca\"> </span>357.498<span class=\"_ _3ca\"> </span>Konz<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>eigen<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span> <span class=\"_ _81\"> </span>5.597.948<span class=\"_ _3ca\"> </span>-2.099.98<span class=\"_ _1\"></span>2<span class=\"_ _27\"> </span>1.67<span class=\"_ _1\"></span>4.537<span class=\"_ _3ca\"> </span>135.802<span class=\"_ _3ca\"> </span>5.308.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Bilanzsumme<span class=\"_ _1\"></span> <span class=\"_ _12f\"> </span>52.178.1<span class=\"_ _1\"></span>57<span class=\"_ _3ca\"> </span>-2.924<span class=\"_ _1\"></span>.922<span class=\"_ _27\"> </span>1.<span class=\"_ _1\"></span>675.180<span class=\"_ _3ca\"> </span>277.491<span class=\"_ _3ca\"> </span>51.205.9<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span>*Die wesentli<span class=\"_ _d\"></span>chen Anp<span class=\"_ _d\"></span>assungen werden im Kapitel \u201e\u00c4nderun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>en von Rechn<span class=\"_ _d\"></span>ungslegungsmethoden\u201c ab Seite 51 des vorliegenden<span class=\"_ _a\"></span> Konzernabschlusses er\u00f6rtert.<span class=\"_ _3ca\"> </span>Gegen\u00fcb<span class=\"_ _d\"></span>erstell<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng K<span class=\"_ _a\"></span>onzernka<span class=\"_ _d\"></span>pitalflussr<span class=\"_ _a\"></span>echnung<span class=\"_ _3ca\"> </span> 2022<span class=\"_ _3ca\"> </span> Angepasst<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Wie i<span class=\"_ _1\"></span>m Konze<span class=\"_ _1\"></span>rnbericht<span class=\"_ _3ca\"> </span> ver\u00f6ff<span class=\"_ _1\"></span>entli<span class=\"_ _1\"></span>cht<span class=\"_ _3ca\"> </span>\u00c4nderung a<span class=\"_ _1\"></span>ufgrund<span class=\"_ _3ca\"> </span> Fehler<span class=\"_ _1\"></span>festste<span class=\"_ _1\"></span>llung<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>464.003<span class=\"_ _3ca\"> </span>464.291<span class=\"_ _3ca\"> </span>464.291<span class=\"_ _3ca\"> </span>Cash<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>low<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esc<span class=\"_ _1\"></span>h\u00e4<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>st\u00e4t<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span> <span class=\"_ _139\"> </span>-403.996<span class=\"_ _13a\"> </span>624.982<span class=\"_ _3ca\"> </span>304.759<span class=\"_ _3ca\"> </span>Cash<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>low<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>st\u00e4t<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _13b\"> </span>22.407<span class=\"_ _3ca\"> </span>-1.001.35<span class=\"_ _1\"></span>6<span class=\"_ _6a\"> </span>-681.133<span class=\"_ _3ca\"> </span>Cash<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>low<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ieru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>t\u00e4ti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span> <span class=\"_ _c9\"> </span>-32.469<span class=\"_ _13c\"> </span>-24.050<span class=\"_ _4e\"> </span>-24.050<span class=\"_ _3ca\"> </span>Ver\u00e4nderun<span class=\"_ _1\"></span>g der Finanzmit<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> <span class=\"_ _74\"> </span>-<span class=\"_ _1\"></span>414.058<span class=\"_ _45\"> </span>-<span class=\"_ _1\"></span>400.424<span class=\"_ _6a\"> </span>-400.424<span class=\"_ _3ca\"> </span>1 <span class=\"_ _12\"> </span> Zus\u00e4tzlich <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _d\"></span>Erstanwendung von IFRS 9 und IFRS 17 wird<span class=\"_ _a\"></span> auf<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>A<span class=\"_ _1\"></span>usf\u00fcrhungen un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>er Kapitel \u201e\u00c4nderungen von Rechnun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>slegungsmethoden<span class=\"_ _a\"></span>\u201c<span class=\"_ _1\"></span> ab Seite 51 verwiesen.<span class=\"_ _3ca\"> </span> 2 <span class=\"_ _10\"> </span>Ausf\u00fchrun<span class=\"_ _d\"></span>gen zur Fehlerfeststellung <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ind ab Seite 52 zu find<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n.<span class=\"_ _3ca\"> </span> Zahlungsmit<span class=\"_ _a\"></span>tel und <span class=\"_ _d\"></span>Zahlungsmit<span class=\"_ _a\"></span>tel\u00e4quivale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _3ca\"> </span><span class=\"_ _d\"></span> Im <span class=\"_ _1\"></span>Konzernberic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Stand <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>el <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Zahlungsmitt<span class=\"_ _a\"></span>el\u00e4quivale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31. D<span class=\"_ _d\"></span>ezemb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r 2021 von<span class=\"_ _3ca\"> </span> TEUR 2.456<span class=\"_ _a\"></span>.333 <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>er\u00f6f<span class=\"_ _a\"></span>fe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t. <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gepass<span class=\"_ _a\"></span>ten <span class=\"_ _3\"></span>Defi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ition <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>1. J\u00e4<span class=\"_ _a\"></span>nner 2022 <span class=\"_ _1\"></span>angepas<span class=\"_ _a\"></span>st<span class=\"_ _3ca\"> </span> und bel<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>uft si<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>nunmehr a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f TEUR 2<span class=\"_ _d\"></span>.727.4<span class=\"_ _a\"></span>07. Die <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>eg<span class=\"_ _a\"></span>r\u00fcndung f\u00fcr die g<span class=\"_ _a\"></span>e\u00e4nderte D<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fi<span class=\"_ _d\"></span>nitio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ist a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f Sei<span class=\"_ _d\"></span>te 51<span class=\"_ _a\"></span> dargelegt.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> Gegen\u00fcb<span class=\"_ _d\"></span>erstell<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng Er<span class=\"_ _d\"></span>gebnis j<span class=\"_ _a\"></span>e Aktie<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> 2022<span class=\"_ _3ca\"> </span> Angepasst<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Wie i<span class=\"_ _1\"></span>m Konze<span class=\"_ _1\"></span>rnbericht<span class=\"_ _3ca\"> </span> ver\u00f6ff<span class=\"_ _1\"></span>entli<span class=\"_ _1\"></span>cht<span class=\"_ _3ca\"> </span>Pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _13d\"> </span>TEU<span class=\"_ _1\"></span>R <span class=\"_ _fd\"> </span>464.<span class=\"_ _1\"></span>003<span class=\"_ _3ca\"> </span>464.291<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht b<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>chen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>am <span class=\"_ _1\"></span>Per<span class=\"_ _1\"></span>iod<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _13e\"> </span>TEU<span class=\"_ _1\"></span>R <span class=\"_ _13f\"> </span>8.334<span class=\"_ _3ca\"> </span>1.650<span class=\"_ _3ca\"> </span>Perio<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s na<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>h Ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht <span class=\"_ _1\"></span>behe<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>TEUR <span class=\"_ _fd\"> </span>472.337<span class=\"_ _3ca\"> </span>465.941<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>yb<span class=\"_ _1\"></span>rid<span class=\"_ _1\"></span>kap<span class=\"_ _1\"></span>ita<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _a1\"> </span>TEUR <span class=\"_ _13f\"> </span>7.469<span class=\"_ _3ca\"> </span>7.469<span class=\"_ _3ca\"> </span>Zure<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>nbare<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Erge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _a3\"> </span>TEUR <span class=\"_ _fd\"> </span>464.868<span class=\"_ _3ca\"> </span>458.472<span class=\"_ _3ca\"> </span>Anz<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>l d<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>sss<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span> <span class=\"_ _113\"> </span>Stk <span class=\"_ _9f\"> </span>128.000.<span class=\"_ _1\"></span>000<span class=\"_ _3ca\"> </span>128.000.<span class=\"_ _1\"></span>000<span class=\"_ _3ca\"> </span>Ergebnis je <span class=\"_ _1\"></span>Akti<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>2 (in EUR) <span class=\"_ _141\"> </span>EUR <span class=\"_ _142\"> </span>3,63<span class=\"_ _3ca\"> </span>3,58<span class=\"_ _3ca\"> </span>1 <span class=\"_ _12\"> </span> Zus\u00e4tzlich <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _d\"></span>Erstanwendung von IFRS 9 und IFRS 17 wird<span class=\"_ _a\"></span> auf<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>A<span class=\"_ _1\"></span>usf\u00fchrungen un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>er Kapitel \u201e\u00c4nderungen von Rechnun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>slegungsmethoden<span class=\"_ _a\"></span>\u201c<span class=\"_ _1\"></span> ab Seite 51 verwiesen.<span class=\"_ _3ca\"> </span> 2 <span class=\"_ _10\"> </span>Das unverw\u00e4sserte entspr<span class=\"_ _a\"></span>icht dem verw\u00e4sserten Ergebnis je Aktie (in EUR). IFRS 9 \u2013<span class=\"_ _d\"></span> FINANZINS<span class=\"_ _a\"></span>TRU<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>NTE<span class=\"_ _a\"></span> Allgemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span> Im<span class=\"_ _a\"></span> Z<span class=\"_ _d\"></span>ug<span class=\"_ _a\"></span>e de<span class=\"_ _a\"></span>r Er<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>tan<span class=\"_ _a\"></span>wend<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> wur<span class=\"_ _2\"></span>de d<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>ars<span class=\"_ _a\"></span>tell<span class=\"_ _2\"></span>ung<span class=\"_ _a\"></span> der F<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>nanz<span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>st<span class=\"_ _d\"></span>ru<span class=\"_ _a\"></span>me<span class=\"_ _d\"></span>nt<span class=\"_ _a\"></span>e de<span class=\"_ _a\"></span>r fo<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>s- un<span class=\"_ _a\"></span>d i<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>xge<span class=\"_ _a\"></span>bun<span class=\"_ _a\"></span>den<span class=\"_ _a\"></span>en Le<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>nsv<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e-<span class=\"_ _3ca\"> </span>ru<span class=\"_ _d\"></span>ng<span class=\"_ _a\"></span> m<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>t <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>Bil<span class=\"_ _a\"></span>anz<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ed<span class=\"_ _a\"></span>eru<span class=\"_ _a\"></span>ng <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>cher<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>ni<span class=\"_ _d\"></span>k <span class=\"_ _a\"></span>au<span class=\"_ _a\"></span>f <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Pa<span class=\"_ _a\"></span>ssi<span class=\"_ _a\"></span>vs<span class=\"_ _a\"></span>eit<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>har<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>oni<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>. D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> Fi<span class=\"_ _a\"></span>na<span class=\"_ _a\"></span>nzi<span class=\"_ _a\"></span>nst<span class=\"_ _a\"></span>rum<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r f<span class=\"_ _a\"></span>ond<span class=\"_ _a\"></span>s-<span class=\"_ _a\"></span> un<span class=\"_ _a\"></span>d i<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>xg<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>und<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>en Leb<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>ve<span class=\"_ _d\"></span>rs<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>g di<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zur<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Bed<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>kun<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ver<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>heru<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>chn<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>R\u00fc<span class=\"_ _a\"></span>cks<span class=\"_ _a\"></span>tel<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>s- u<span class=\"_ _1\"></span>nd<span class=\"_ _a\"></span> i<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>xg<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>und<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>Leb<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Erle<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>ns-<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>R\u00fcck<span class=\"_ _a\"></span>ka<span class=\"_ _a\"></span>uf<span class=\"_ _a\"></span>lei<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>die<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>r\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>is<span class=\"_ _d\"></span>t <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>die<span class=\"_ _a\"></span> W<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>ck<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>ent<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>s<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>en f<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nanz<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>lle<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>erm<span class=\"_ _a\"></span>\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te<span class=\"_ _d\"></span> g<span class=\"_ _a\"></span>ebu<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>n. D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>e au<span class=\"_ _a\"></span>s di<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>en w<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n eb<span class=\"_ _a\"></span>enf<span class=\"_ _a\"></span>all<span class=\"_ _a\"></span>s zur <span class=\"_ _d\"></span>G\u00e4<span class=\"_ _a\"></span>nze <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _2\"></span>s-<span class=\"_ _3ca\"> </span>ne<span class=\"_ _a\"></span>hme<span class=\"_ _a\"></span>r:<span class=\"_ _a\"></span>inn<span class=\"_ _a\"></span>en g<span class=\"_ _a\"></span>utg<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>ri<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>en. D<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>tsp<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>nd t<span class=\"_ _a\"></span>rag<span class=\"_ _a\"></span>en <span class=\"_ _d\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>run<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>sne<span class=\"_ _a\"></span>hm<span class=\"_ _a\"></span>er:<span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>nen d<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span> Risi<span class=\"_ _2\"></span>ko a<span class=\"_ _d\"></span>us d<span class=\"_ _a\"></span>er W<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>wic<span class=\"_ _a\"></span>klung<span class=\"_ _a\"></span> di<span class=\"_ _2\"></span>ese<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>Kap<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>ala<span class=\"_ _a\"></span>nl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Gem<span class=\"_ _a\"></span>\u00e4\u00df <span class=\"_ _2\"></span>IFR<span class=\"_ _d\"></span>S<span class=\"_ _a\"></span> 17<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>nd <span class=\"_ _2\"></span>die<span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>Le<span class=\"_ _a\"></span>ben<span class=\"_ _a\"></span>sve<span class=\"_ _a\"></span>rs<span class=\"_ _a\"></span>iche<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>od<span class=\"_ _a\"></span>uk<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ni<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> m<span class=\"_ _a\"></span>ehr<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>epa<span class=\"_ _a\"></span>rat <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>r P<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>vs<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>te <span class=\"_ _2\"></span>aus<span class=\"_ _a\"></span>zu-<span class=\"_ _3ca\"> </span>we<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>en,<span class=\"_ _a\"></span> w<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>hal<span class=\"_ _a\"></span>b di<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span> D<span class=\"_ _a\"></span>arst<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>sa<span class=\"_ _d\"></span>ns<span class=\"_ _a\"></span>at<span class=\"_ _a\"></span>z a<span class=\"_ _a\"></span>uch <span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>nsi<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ten<span class=\"_ _d\"></span>t f<span class=\"_ _2\"></span>\u00fcr <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e A<span class=\"_ _a\"></span>kti<span class=\"_ _a\"></span>vse<span class=\"_ _a\"></span>ite<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>Ko<span class=\"_ _a\"></span>nze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nb<span class=\"_ _a\"></span>il<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>z u<span class=\"_ _a\"></span>mg<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span>tzt<span class=\"_ _a\"></span> wi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d. D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>s <span class=\"_ _2\"></span>bed<span class=\"_ _a\"></span>eut<span class=\"_ _a\"></span>et<span class=\"_ _a\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>da<span class=\"_ _a\"></span>ss<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>e<span class=\"_ _a\"></span>nts<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>che<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>Fi<span class=\"_ _d\"></span>na<span class=\"_ _a\"></span>nz<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>nst<span class=\"_ _2\"></span>rum<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>nte<span class=\"_ _2\"></span> <span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>Ko<span class=\"_ _a\"></span>n<span class=\"_ _d\"></span>ze<span class=\"_ _a\"></span>rn<span class=\"_ _a\"></span>bi<span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>nz <span class=\"_ _2\"></span>al<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>T<span class=\"_ _4\"></span>ei<span class=\"_ _a\"></span>l <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>z<span class=\"_ _d\"></span>u <span class=\"_ _2\"></span>fo<span class=\"_ _a\"></span>rt<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>ef<span class=\"_ _a\"></span>\u00fch<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>ten<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>Ans<span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>haf<span class=\"_ _2\"></span>fu<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>k<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> o<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>erf<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>lg<span class=\"_ _a\"></span>sw<span class=\"_ _a\"></span>ir<span class=\"_ _a\"></span>ks<span class=\"_ _a\"></span>am<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zu<span class=\"_ _a\"></span>m <span class=\"_ _1\"></span>bei<span class=\"_ _a\"></span>z<span class=\"_ _a\"></span>ul<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>tw<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _a\"></span>wer<span class=\"_ _2\"></span>tet<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>us<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>wie<span class=\"_ _a\"></span>se<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _2\"></span>n. <span class=\"_ _1\"></span>Da<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>\u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>hi<span class=\"_ _a\"></span>na<span class=\"_ _d\"></span>us<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>wu<span class=\"_ _a\"></span>rd<span class=\"_ _2\"></span>en Fo<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>bi<span class=\"_ _a\"></span>ndl<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>chk<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>rt <span class=\"_ _1\"></span>vo<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _a\"></span>rs<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>he<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>pr<span class=\"_ _2\"></span>od<span class=\"_ _a\"></span>ukt<span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>uf <span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>he<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>P<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>(z.<span class=\"_ _a\"></span> B<span class=\"_ _a\"></span>. <span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Fo<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e-<span class=\"_ _3ca\"> </span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>en,<span class=\"_ _a\"></span> so<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>erb<span class=\"_ _a\"></span>ind<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>hke<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>, Fo<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>en a<span class=\"_ _2\"></span>us <span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>ons<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>en Ge<span class=\"_ _a\"></span>b\u00fc<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>) u<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>gl<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>rt.<span class=\"_ _a\"></span> Di<span class=\"_ _2\"></span>e Kl<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>fi<span class=\"_ _d\"></span>zi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> der<span class=\"_ _a\"></span> fi<span class=\"_ _a\"></span>na<span class=\"_ _a\"></span>nz<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>m<span class=\"_ _a\"></span>\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>nd<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>- <span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>i<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span>ex<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>b<span class=\"_ _a\"></span>und<span class=\"_ _2\"></span>en<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>L<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>sve<span class=\"_ _2\"></span>rs<span class=\"_ _a\"></span>ic<span class=\"_ _d\"></span>he<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>e<span class=\"_ _a\"></span>rf<span class=\"_ _a\"></span>ol<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>gr<span class=\"_ _a\"></span>und<span class=\"_ _a\"></span>s\u00e4t<span class=\"_ _a\"></span>zl<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>be<span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>et zu<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>FV<span class=\"_ _a\"></span>tP<span class=\"_ _a\"></span>L.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Hi<span class=\"_ _a\"></span>erv<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>e-<span class=\"_ _3ca\"> </span>no<span class=\"_ _a\"></span>mm<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>d <span class=\"_ _d\"></span>Za<span class=\"_ _2\"></span>hl<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>sm<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>Zah<span class=\"_ _a\"></span>lu<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>sm<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>tte<span class=\"_ _a\"></span>l\u00e4<span class=\"_ _a\"></span>qui<span class=\"_ _a\"></span>va<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>nt<span class=\"_ _a\"></span>e s<span class=\"_ _a\"></span>o<span class=\"_ _2\"></span>wie<span class=\"_ _a\"></span> S<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>cht<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>nl<span class=\"_ _a\"></span>ag<span class=\"_ _a\"></span>en,<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>be<span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>zu<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>AC<span class=\"_ _a\"></span> k<span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>ss<span class=\"_ _a\"></span>if<span class=\"_ _a\"></span>izi<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span> we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n.<span class=\"_ _a\"></span> Im <span class=\"_ _e\"></span>Wesentlic<span class=\"_ _a\"></span>hen <span class=\"_ _e\"></span>und <span class=\"_ _f\"></span>in <span class=\"_ _e\"></span>\u00dcberei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>ung <span class=\"_ _f\"></span>mit <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>FVtOCI-<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>ptio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>welche <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsb<span class=\"_ _a\"></span>ereich <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _e\"></span>IFRS 17<span class=\"_ _a\"></span> fallend<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _d\"></span>erbi<span class=\"_ _a\"></span>ndlichkeit<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>e\u00fcbt <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de, <span class=\"_ _3\"></span>w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>so<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stig<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>schuld\u00e4<span class=\"_ _a\"></span>hnliche <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte <span class=\"_ _1\"></span>bew<span class=\"_ _d\"></span>ertet <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>FVtOCI <span class=\"_ _1\"></span>klas<span class=\"_ _a\"></span>si-<span class=\"_ _3ca\"> </span>fiziert. <span class=\"_ _a\"></span>D<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>bu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>VtOCI<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>Opti<span class=\"_ _d\"></span>on <span class=\"_ _a\"></span>ist <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>m\u00fcht <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Aus<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irk<span class=\"_ _d\"></span>ungen <span class=\"_ _2\"></span>eines <span class=\"_ _a\"></span>Asse<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _d\"></span>Liability-Mism<span class=\"_ _a\"></span>atches <span class=\"_ _2\"></span>m\u00f6<span class=\"_ _a\"></span>g-<span class=\"_ _3ca\"> </span>lichst ge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _a\"></span>zu halten. Da<span class=\"_ _a\"></span>r\u00fcber hin<span class=\"_ _d\"></span>aus w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> fol<span class=\"_ _d\"></span>ge<span class=\"_ _d\"></span>nde K<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rie<span class=\"_ _d\"></span>n ber\u00fcc<span class=\"_ _a\"></span>ksichtigt<span class=\"ff5c\">:<span class=\"_ _3ca\"> </span></span>\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Gesc<span class=\"_ _a\"></span>h\u00e4f<span class=\"_ _d\"></span>ts<span class=\"_ _d\"></span>mo<span class=\"_ _a\"></span>dell<span class=\"_ _a\"></span>e, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>nic<span class=\"_ _a\"></span>ht mi<span class=\"_ _2\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Kate<span class=\"_ _a\"></span>gori<span class=\"_ _a\"></span>e b<span class=\"_ _a\"></span>ewe<span class=\"_ _a\"></span>rtet<span class=\"_ _a\"></span> zu <span class=\"_ _a\"></span>FVt<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>I ve<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>nba<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> s<span class=\"_ _a\"></span>ind:<span class=\"_ _a\"></span>  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ein <span class=\"_ _3\"></span>Beispiel w\u00e4re <span class=\"_ _1\"></span>das <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>editportfol<span class=\"_ _a\"></span>io, <span class=\"_ _3\"></span>das<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>einer <span class=\"_ _3\"></span>Ill<span class=\"_ _a\"></span>iqu<span class=\"_ _1\"></span>idit\u00e4t <span class=\"_ _1\"></span>als <span class=\"_ _3\"></span>bis<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zur <span class=\"_ _1\"></span>Endf\u00e4llig<span class=\"_ _d\"></span>keit <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ehalten <span class=\"_ _1\"></span>eingest<span class=\"_ _d\"></span>uft <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d. Dieses <span class=\"_ _1\"></span>Portfol<span class=\"_ _a\"></span>io <span class=\"_ _3\"></span>erf\u00fcllt <span class=\"_ _3\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>SPPI-<span class=\"_ _a\"></span>Kr<span class=\"_ _1\"></span>ite<span class=\"_ _d\"></span>rium <span class=\"_ _1\"></span>als <span class=\"_ _3\"></span>au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>Def<span class=\"_ _d\"></span>initio<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmo<span class=\"_ _a\"></span>dells <span class=\"_ _3\"></span>\u201eZ<span class=\"_ _a\"></span>ur <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ahm<span class=\"_ _a\"></span>ung gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>\u201c (Hol<span class=\"_ _a\"></span>d-<span class=\"_ _1\"></span>St<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ategi<span class=\"_ _a\"></span>e) und is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> dem<span class=\"_ _a\"></span>zufolge als be<span class=\"_ _a\"></span>wertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> AC <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>klassi<span class=\"_ _d\"></span>fizier<span class=\"_ _d\"></span>en.<span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>F<span class=\"_ _1\"></span>\u00fcr S<span class=\"_ _a\"></span>chuldinstrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e, die g<span class=\"_ _a\"></span>em\u00e4\u00df de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> lokal<span class=\"_ _a\"></span>en Rechn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsle<span class=\"_ _a\"></span>gu<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>schrift<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls \u201eBis<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur Endf<span class=\"_ _a\"></span>\u00e4lligkeit g<span class=\"_ _d\"></span>ehalten<span class=\"_ _a\"></span>\u201c ein-<span class=\"_ _3ca\"> </span>gestuft w<span class=\"_ _a\"></span>erden, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _a\"></span>ange<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, d<span class=\"_ _a\"></span>ass diese so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l das <span class=\"_ _a\"></span>SPPI-Krite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ium <span class=\"_ _a\"></span>als auch die Ho<span class=\"_ _d\"></span>ld-<span class=\"_ _a\"></span>Strategie vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> IF<span class=\"_ _a\"></span>RS 9 erf\u00fcllen, <span class=\"_ _a\"></span>und werd<span class=\"_ _a\"></span>en aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in <span class=\"_ _a\"></span>bewertet zu AC <span class=\"_ _a\"></span>klas<span class=\"_ _a\"></span>sifiziert.  \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Schuldinstr<span class=\"_ _d\"></span>umente, b<span class=\"_ _a\"></span>ei denen d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>est z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n vert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agli<span class=\"_ _d\"></span>chen <span class=\"_ _a\"></span>Zah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>en (Solely P<span class=\"_ _a\"></span>ayments of<span class=\"_ _d\"></span> Pri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>cip<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Interes<span class=\"_ _a\"></span>t-T<span class=\"_ _4\"></span>est (SPPI-<span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>est)) <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rgib<span class=\"_ _a\"></span>t, dass das SP<span class=\"_ _d\"></span>PI<span class=\"_ _d\"></span>-Krite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ium <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t erf<span class=\"_ _a\"></span>\u00fcllt ist, wer<span class=\"_ _a\"></span>den bew<span class=\"_ _d\"></span>ertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtPL kl<span class=\"_ _a\"></span>assifiziert. Darunte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> fall<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n beis<span class=\"_ _d\"></span>piels<span class=\"_ _a\"></span>weise of<span class=\"_ _a\"></span>fene Investm<span class=\"_ _a\"></span>entfonds.<span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn das <span class=\"_ _1\"></span>Man<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>ent <span class=\"_ _1\"></span>zu de<span class=\"_ _1\"></span>m Schl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss kommt, dass in <span class=\"_ _1\"></span>\u00dcber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nstimm<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>mit dem IFRS 9 eine <span class=\"_ _1\"></span>and<span class=\"_ _a\"></span>ere V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ehensweis<span class=\"_ _d\"></span>e bei <span class=\"_ _a\"></span>der Klass<span class=\"_ _d\"></span>ifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>Grundges<span class=\"_ _a\"></span>ch\u00e4ft f<span class=\"_ _d\"></span>olgt, <span class=\"_ _a\"></span>kan<span class=\"_ _d\"></span>n es <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _a\"></span>einer b<span class=\"_ _a\"></span>egr\u00fcnd<span class=\"_ _d\"></span>eten <span class=\"_ _d\"></span>Ab<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hu<span class=\"_ _d\"></span>ng z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>oben <span class=\"_ _a\"></span>beschrieb<span class=\"_ _a\"></span>ener V<span class=\"_ _a\"></span>orgehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ise kom<span class=\"_ _a\"></span>men. Bei  der <span class=\"_ _12\"> </span>Entsc<span class=\"_ _a\"></span>heidung <span class=\"_ _12\"> </span>\u00fcber  di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Klassif<span class=\"_ _a\"></span>izierung  von <span class=\"_ _12\"> </span>Eige<span class=\"_ _a\"></span>nkapitalinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>enten  einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>\u00dflich  Beteil<span class=\"_ _a\"></span>igungen <span class=\"_ _12\"> </span>werde<span class=\"_ _a\"></span>n  d<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span> Erwart<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> k\u00fcnftiger Pr<span class=\"_ _a\"></span>eisre<span class=\"_ _d\"></span>nditen, m\u00f6glic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Auswi<span class=\"_ _d\"></span>rkunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> auf die <span class=\"_ _1\"></span>Gewi<span class=\"_ _a\"></span>nn-<span class=\"_ _1\"></span> und V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnung sowie das Gesch\u00e4fts<span class=\"_ _d\"></span>mod<span class=\"_ _a\"></span>ell <span class=\"_ _f\"> </span>ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>igt. <span class=\"_ _e\"></span>Auf <span class=\"_ _f\"></span>Hand<span class=\"_ _a\"></span>elsportfolios<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ist <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>K<span class=\"_ _1\"></span>lassi<span class=\"_ _a\"></span>fizierung <span class=\"_ _f\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wer<span class=\"_ _d\"></span>tet <span class=\"_ _f\"></span>zu <span class=\"_ _e\"></span>FVtOCI <span class=\"_ _f\"></span>ni<span class=\"_ _d\"></span>cht <span class=\"_ _f\"> </span>an<span class=\"_ _d\"></span>wendbar<span class=\"_ _4\"></span>. <span class=\"_ _f\"></span>Die Klassif<span class=\"_ _a\"></span>izierun<span class=\"_ _1\"></span>g von <span class=\"_ _1\"></span>Eig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>apital<span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>en kann au<span class=\"_ _1\"></span>f Einzel<span class=\"_ _a\"></span>fallbasis<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>. Sie <span class=\"_ _1\"></span>ist unwiderrufli<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>die Entschei<span class=\"_ _a\"></span>dung wird <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>jeder <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>ppengesell<span class=\"_ _a\"></span>schaft <span class=\"_ _f\"></span>s<span class=\"_ _a\"></span>elbst <span class=\"_ _f\"></span>ge<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ro<span class=\"_ _a\"></span>ffen. <span class=\"_ _3\"></span>Die <span class=\"_ _e\"></span>Klassi<span class=\"_ _a\"></span>fizierung <span class=\"_ _f\"></span>basi<span class=\"_ _a\"></span>ert <span class=\"_ _e\"></span>auf <span class=\"_ _f\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Investitionss<span class=\"_ _a\"></span>trategie, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>an <span class=\"_ _e\"></span>das Risiko <span class=\"_ _d\"></span>aus dem b<span class=\"_ _a\"></span>etref<span class=\"_ _a\"></span>fende<span class=\"_ _d\"></span>n V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gspo<span class=\"_ _a\"></span>rtfolio g<span class=\"_ _d\"></span>ekoppel<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> ist. D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch <span class=\"_ _2\"></span>aus<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>nw<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>du<span class=\"_ _a\"></span>ng <span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>n <span class=\"_ _a\"></span>IF<span class=\"_ _a\"></span>RS<span class=\"_ _a\"></span> 9<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>erg<span class=\"_ _a\"></span>eb<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Di<span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>enz<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>im<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>gl<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>ch <span class=\"_ _4\"></span>zu <span class=\"_ _a\"></span>I<span class=\"_ _d\"></span>A<span class=\"_ _a\"></span>S <span class=\"_ _a\"></span>39<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wu<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>Ge<span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>nn<span class=\"_ _a\"></span>r\u00fc<span class=\"_ _a\"></span>ckl<span class=\"_ _a\"></span>ag<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>rf<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>. \u00c4nderu<span class=\"_ _d\"></span>ngen der<span class=\"_ _d\"></span> Einstuf<span class=\"_ _a\"></span>ung und Bewert<span class=\"_ _a\"></span>ung<span class=\"_ _3ca\"> </span> Um di<span class=\"_ _a\"></span>e Ein<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ung u<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span> Bew<span class=\"_ _a\"></span>ertu<span class=\"_ _d\"></span>ng f<span class=\"_ _a\"></span>est<span class=\"_ _a\"></span>zul<span class=\"_ _d\"></span>eg<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>, m\u00fcss<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span> g<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span>\u00e4\u00df IFR<span class=\"_ _a\"></span>S 9 al<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>e fin<span class=\"_ _a\"></span>anzi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te auf<span class=\"_ _a\"></span> Gru<span class=\"_ _d\"></span>ndl<span class=\"_ _a\"></span>age<span class=\"_ _a\"></span> eine<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span> Ko<span class=\"_ _a\"></span>mbin<span class=\"_ _a\"></span>atio<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>des <span class=\"_ _f\"> </span>Ges<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>tsmod<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>s <span class=\"_ _11\"> </span>des <span class=\"_ _f\"> </span>Un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _d\"></span>eh<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>ns <span class=\"_ _11\"> </span>zur<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Ste<span class=\"_ _a\"></span>uer<span class=\"_ _a\"></span>ung <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>nsw<span class=\"_ _a\"></span>erte<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>und <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>E<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>chaf<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>de<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span> ve<span class=\"_ _a\"></span>rtrag<span class=\"_ _a\"></span>lic<span class=\"_ _a\"></span>hen <span class=\"_ _a\"></span>Za<span class=\"_ _a\"></span>hlun<span class=\"_ _a\"></span>gss<span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>\u00f6me <span class=\"_ _2\"></span>des<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>je<span class=\"_ _a\"></span>weilig<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>In<span class=\"_ _a\"></span>stru<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>nts <span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>werte<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n. <span class=\"_ _a\"></span>Im <span class=\"_ _2\"></span>Gege<span class=\"_ _a\"></span>ns<span class=\"_ _d\"></span>atz<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>daz<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>ents<span class=\"_ _a\"></span>pri<span class=\"_ _a\"></span>cht <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Kate<span class=\"_ _a\"></span>gori<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _3ca\"> </span> de<span class=\"_ _a\"></span>r fin<span class=\"_ _a\"></span>anz<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span>lle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>bindl<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>hkeit<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>nic<span class=\"_ _a\"></span>ht di<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span>m An<span class=\"_ _a\"></span>sa<span class=\"_ _a\"></span>tz un<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>unte<span class=\"_ _a\"></span>rsc<span class=\"_ _a\"></span>heid<span class=\"_ _a\"></span>et si<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>von<span class=\"_ _d\"></span> j<span class=\"_ _a\"></span>ene<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>nac<span class=\"_ _a\"></span>h IAS<span class=\"_ _a\"></span> 39<span class=\"_ _a\"></span> ni<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>t we<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>ntli<span class=\"_ _a\"></span>ch.<span class=\"_ _3ca\"> </span> Mit <span class=\"_ _2\"></span>Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>des <span class=\"_ _4\"></span>IFRS 9 <span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>bisherige <span class=\"_ _2\"></span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>ufung <span class=\"_ _2\"></span>\u201eZur <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>er\u00e4u\u00dfer<span class=\"_ _d\"></span>ung <span class=\"_ _2\"></span>verf\u00fcgbar<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente\u201c <span class=\"_ _2\"></span>nicht <span class=\"_ _2\"></span>mehr <span class=\"_ _2\"></span>zul\u00e4ssi<span class=\"_ _a\"></span>g.<span class=\"_ _3ca\"> </span> In <span class=\"_ _1\"></span>dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Katego<span class=\"_ _a\"></span>rie <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>des bei<span class=\"_ _a\"></span>zulegenden Zeitwerts<span class=\"_ _d\"></span> direkt im Eigenk<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>al <span class=\"_ _1\"></span>im sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is (R\u00fcc<span class=\"_ _a\"></span>k-<span class=\"_ _3ca\"> </span>lage f\u00fcr<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _1\"></span>realis<span class=\"_ _d\"></span>ierte Gewinne und <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>uste) <span class=\"_ _1\"></span>ausge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n. Nich<span class=\"_ _1\"></span>t realisier<span class=\"_ _d\"></span>te <span class=\"_ _1\"></span>Ge<span class=\"_ _a\"></span>winne <span class=\"_ _1\"></span>und V<span class=\"_ _a\"></span>erluste sind <span class=\"_ _1\"></span>im Falle <span class=\"_ _1\"></span>der V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>\u00e4u\u00dfer<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>im Periode<span class=\"_ _a\"></span>nergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is er<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>wor<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>(Re<span class=\"_ _a\"></span>cycling). In IFRS 9 wird bei der Bewertung zum bei<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>Zei<span class=\"_ _d\"></span>twert<span class=\"_ _3ca\"> </span> zwischen  Eigen<span class=\"_ _d\"></span>kapital<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>  und <span class=\"_ _7\"> </span>Sc<span class=\"_ _a\"></span>huldinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ment<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>unte<span class=\"_ _d\"></span>rsch<span class=\"_ _d\"></span>ieden.  Sofern <span class=\"_ _7\"> </span>Eige<span class=\"_ _a\"></span>nkapital<span class=\"_ _d\"></span>instrum<span class=\"_ _a\"></span>ente <span class=\"_ _7\"> </span>zu  Handels<span class=\"_ _a\"></span>zwecke<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _d\"></span>den, w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bewer<span class=\"_ _d\"></span>tet zu FVtPL klass<span class=\"_ _a\"></span>ifiziert. F\u00fcr Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapit<span class=\"_ _d\"></span>alinst<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te, die nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> zu Handels<span class=\"_ _a\"></span>zwecken<span class=\"_ _3ca\"> </span> gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nn <span class=\"_ _2\"></span>bei <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Ersta<span class=\"_ _d\"></span>nwend<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>unw<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>erruf<span class=\"_ _a\"></span>liche<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>FVtOCI-<span class=\"_ _a\"></span>Op<span class=\"_ _1\"></span>tio<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>desi<span class=\"_ _a\"></span>gniert <span class=\"_ _2\"></span>bewertet <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>FVtOCI) <span class=\"_ _2\"></span>ausge\u00fcbt<span class=\"_ _3ca\"> </span> werde<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Bei <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>\u00fcrfen <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>im<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>So<span class=\"_ _a\"></span>nstigen <span class=\"_ _1\"></span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ebnis <span class=\"_ _3\"></span>(OCI) <span class=\"_ _1\"></span>erfasste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nicht <span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>ea<span class=\"_ _1\"></span>lis<span class=\"_ _a\"></span>ier<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>und<span class=\"_ _3ca\"> </span> V<span class=\"_ _a\"></span>erluste nic<span class=\"_ _a\"></span>ht mehr in das P<span class=\"_ _a\"></span>eriodenergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is umg<span class=\"_ _a\"></span>ebucht <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den, sonde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n sind inne<span class=\"_ _a\"></span>rha<span class=\"_ _1\"></span>lb d<span class=\"_ _a\"></span>es Eigenkapi<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>ls i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>r\u00fccklag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>zubuchen <span class=\"_ _c\"> </span>(kein <span class=\"_ _c\"> </span>recycli<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _c\"> </span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>aubt). <span class=\"_ _c\"> </span>Bei <span class=\"_ _16\"> </span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>uldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>enten, <span class=\"_ _16\"> </span>wi<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>etwa <span class=\"_ _c\"> </span>Schuldv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsch<span class=\"_ _a\"></span>reibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _c\"> </span>oder<span class=\"_ _3ca\"> </span> Ausleihu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n, gelte<span class=\"_ _a\"></span>n \u00e4hnliche R<span class=\"_ _a\"></span>egeln wie g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> IAS 39 <span class=\"_ _a\"></span>f\u00fcr \u201eZur <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>er\u00e4<span class=\"_ _a\"></span>u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rung ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f\u00fcg<span class=\"_ _d\"></span>bar<span class=\"_ _a\"></span>e F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te\u201c. <span class=\"_ _a\"></span> Die VIG<span class=\"_ _1\"></span> ver<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t f\u00fcr <span class=\"_ _1\"></span>die Bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tung der Finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te ein z<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ales Neb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nbu<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>(T<span class=\"_ _2\"></span>ool<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>. Die Klassif<span class=\"_ _a\"></span>izierung der <span class=\"_ _1\"></span>fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>n-<span class=\"_ _3ca\"> </span>ziellen V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>swer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e nach <span class=\"_ _1\"></span>den SPPI-Krit<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wurde beinahe volls<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>\u00e4ndig<span class=\"_ _d\"></span> a<span class=\"_ _1\"></span>utom<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tisier<span class=\"_ _a\"></span>t. <span class=\"_ _1\"></span>Aktuell werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>meiste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span> IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S<span class=\"_ _a\"></span> 9-<span class=\"_ _a\"></span>rele<span class=\"_ _a\"></span>van<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> Kapi<span class=\"_ _a\"></span>tal<span class=\"_ _d\"></span>anl<span class=\"_ _a\"></span>age<span class=\"_ _a\"></span>n i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>esem<span class=\"_ _a\"></span> T<span class=\"_ _4\"></span>ool<span class=\"_ _a\"></span> ver<span class=\"_ _a\"></span>walt<span class=\"_ _a\"></span>et.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Dam<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>t wi<span class=\"_ _a\"></span>rd g<span class=\"_ _a\"></span>rupp<span class=\"_ _a\"></span>enw<span class=\"_ _a\"></span>eit<span class=\"_ _a\"></span> eine<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>nte<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>An<span class=\"_ _a\"></span>wend<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>es I<span class=\"_ _d\"></span>FR<span class=\"_ _a\"></span>S 9<span class=\"_ _3ca\"> </span> inkl<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>nung <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ECL <span class=\"_ _1\"></span>erm<span class=\"_ _a\"></span>\u00f6gli<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>Ums<span class=\"_ _a\"></span>etzu<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>IFR<span class=\"_ _a\"></span>S 9 <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dur<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>VIG<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Gro<span class=\"_ _a\"></span>up <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>uidel<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>nes<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>g<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>egel<span class=\"_ _a\"></span>t, <span class=\"_ _3\"></span>w<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>daz<span class=\"_ _a\"></span>u<span class=\"_ _3ca\"> </span> di<span class=\"_ _a\"></span>ene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, IFR<span class=\"_ _a\"></span>S 9 <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>nhei<span class=\"_ _a\"></span>tli<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>umz<span class=\"_ _a\"></span>us<span class=\"_ _d\"></span>et<span class=\"_ _a\"></span>zen. Unt<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>IF<span class=\"_ _a\"></span>RS 9<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _1\"></span>fi<span class=\"_ _a\"></span>nan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erm<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>nsw<span class=\"_ _a\"></span>erte<span class=\"_ _a\"></span>, <span class=\"_ _1\"></span>wel<span class=\"_ _a\"></span>che als \u201eSP<span class=\"_ _a\"></span>PI <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>ail<span class=\"_ _d\"></span>\u201c <span class=\"_ _1\"></span>(S<span class=\"_ _a\"></span>PPI<span class=\"_ _a\"></span>-Kri<span class=\"_ _a\"></span>teri<span class=\"_ _a\"></span>um<span class=\"_ _3ca\"> </span> ist<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>nic<span class=\"_ _a\"></span>ht <span class=\"_ _3\"></span>erf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>t)<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>ermi<span class=\"_ _a\"></span>ttel<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>wur<span class=\"_ _a\"></span>den,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zwin<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>nd <span class=\"_ _3\"></span>als<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>be<span class=\"_ _d\"></span>we<span class=\"_ _a\"></span>rtet<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>zu <span class=\"_ _3\"></span>FV<span class=\"_ _d\"></span>tP<span class=\"_ _d\"></span>L <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>kl<span class=\"_ _a\"></span>assif<span class=\"_ _a\"></span>izi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>Illi<span class=\"_ _a\"></span>qui<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Po<span class=\"_ _a\"></span>rtfo<span class=\"_ _a\"></span>lio<span class=\"_ _d\"></span>s,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>bei <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>nen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Hol<span class=\"_ _a\"></span>d-<span class=\"_ _3ca\"> </span>Str<span class=\"_ _a\"></span>at<span class=\"_ _d\"></span>egi<span class=\"_ _a\"></span>e ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>olg<span class=\"_ _a\"></span>t wi<span class=\"_ _a\"></span>rd, <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>nd im<span class=\"_ _a\"></span> No<span class=\"_ _a\"></span>rmalf<span class=\"_ _a\"></span>all <span class=\"_ _a\"></span>bew<span class=\"_ _a\"></span>erte<span class=\"_ _a\"></span>t zu<span class=\"_ _a\"></span> AC <span class=\"_ _a\"></span>klas<span class=\"_ _a\"></span>sifi<span class=\"_ _a\"></span>zie<span class=\"_ _a\"></span>rt. Di<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>trif<span class=\"_ _a\"></span>ft <span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>onde<span class=\"_ _a\"></span>re <span class=\"_ _a\"></span>auf<span class=\"_ _a\"></span> Aus<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>eihu<span class=\"_ _a\"></span>ngen<span class=\"_ _a\"></span> zu<span class=\"_ _a\"></span>. Fi<span class=\"_ _d\"></span>na<span class=\"_ _a\"></span>nziel<span class=\"_ _a\"></span>le<span class=\"_ _3ca\"> </span> V<span class=\"_ _2\"></span>erm\u00f6<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>ns<span class=\"_ _a\"></span>wert<span class=\"_ _a\"></span>e, <span class=\"_ _a\"></span>welc<span class=\"_ _a\"></span>he s<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span> da<span class=\"_ _d\"></span>s S<span class=\"_ _a\"></span>PPI<span class=\"_ _a\"></span>-Kri<span class=\"_ _a\"></span>teri<span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>PPI<span class=\"_ _a\"></span>-pas<span class=\"_ _a\"></span>s) <span class=\"_ _d\"></span>erf<span class=\"_ _a\"></span>\u00fclle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>Ges<span class=\"_ _a\"></span>ch\u00e4f<span class=\"_ _d\"></span>ts<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>odell<span class=\"_ _a\"></span> \u201eh<span class=\"_ _a\"></span>old <span class=\"_ _a\"></span>to c<span class=\"_ _a\"></span>oll<span class=\"_ _a\"></span>ect a<span class=\"_ _a\"></span>nd<span class=\"_ _3ca\"> </span> sell<span class=\"_ _a\"></span>\u201c un<span class=\"_ _a\"></span>terl<span class=\"_ _a\"></span>ieg<span class=\"_ _a\"></span>en,<span class=\"_ _a\"></span> sin<span class=\"_ _a\"></span>d als<span class=\"_ _a\"></span> be<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>tet <span class=\"_ _a\"></span>zu F<span class=\"_ _d\"></span>Vt<span class=\"_ _a\"></span>OCI<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nzus<span class=\"_ _d\"></span>tuf<span class=\"_ _a\"></span>en. <span class=\"_ _a\"></span>Fin<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>elle <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>m\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te, w<span class=\"_ _a\"></span>elc<span class=\"_ _a\"></span>he ni<span class=\"_ _2\"></span>cht S<span class=\"_ _a\"></span>PPI<span class=\"_ _a\"></span>-ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rm <span class=\"_ _a\"></span>(SPP<span class=\"_ _a\"></span>I-f<span class=\"_ _a\"></span>ail)<span class=\"_ _3ca\"> </span> od<span class=\"_ _a\"></span>er k<span class=\"_ _a\"></span>einem<span class=\"_ _a\"></span> de<span class=\"_ _a\"></span>r o<span class=\"_ _a\"></span>be<span class=\"_ _d\"></span>n g<span class=\"_ _a\"></span>ena<span class=\"_ _a\"></span>nnt<span class=\"_ _a\"></span>en G<span class=\"_ _a\"></span>esch<span class=\"_ _a\"></span>\u00e4fts<span class=\"_ _a\"></span>mod<span class=\"_ _a\"></span>elle<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>en, <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n be<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>tet <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>FVtP<span class=\"_ _a\"></span>L bil<span class=\"_ _a\"></span>anz<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> Die <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>erblei<span class=\"_ _d\"></span>be<span class=\"_ _a\"></span>nden <span class=\"_ _a\"></span>fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ziell<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>(bspw<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>S<span class=\"_ _d\"></span>chul<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>instrum<span class=\"_ _a\"></span>ente) <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00fcberwiege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>unter <span class=\"_ _a\"></span>IFRS 9<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Katego<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _3ca\"> </span> bewertet <span class=\"_ _a\"></span>zu FVtOCI <span class=\"_ _d\"></span>zugeo<span class=\"_ _a\"></span>rdnet.<span class=\"_ _3ca\"> </span> \u00c4nderu<span class=\"_ _d\"></span>ngen der<span class=\"_ _d\"></span> Berech<span class=\"_ _a\"></span>nung <span class=\"_ _1\"></span>v<span class=\"_ _a\"></span>on <span class=\"_ _a\"></span>Wertmin<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>eru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span> Die <span class=\"_ _a\"></span>Anwendung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 9 <span class=\"_ _a\"></span>hat di<span class=\"_ _d\"></span>e Bil<span class=\"_ _a\"></span>anzierung <span class=\"_ _a\"></span>von W<span class=\"_ _a\"></span>e<span class=\"_ _3ca\"> </span>rtmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungsaufwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n b<span class=\"_ _a\"></span>ei S<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>huldins<span class=\"_ _a\"></span>trumente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>die be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _3ca\"> </span> zu FVtOCI oder bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t zu <span class=\"_ _1\"></span>AC klassi<span class=\"_ _a\"></span>fiziert sind, <span class=\"_ _1\"></span>ge\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ert, indem an <span class=\"_ _1\"></span>die Stell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> des nach <span class=\"_ _1\"></span>IAS 39<span class=\"_ _a\"></span> praktizierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Model<span class=\"_ _d\"></span>ls der<span class=\"_ _3ca\"> </span> eingetr<span class=\"_ _d\"></span>ete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rluste ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zuku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftsge<span class=\"_ _a\"></span>richteter A<span class=\"_ _a\"></span>nsatz der <span class=\"_ _d\"></span>erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rluste getr<span class=\"_ _a\"></span>eten ist.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> F\u00fcr<span class=\"_ _a\"></span> all<span class=\"_ _a\"></span>e S<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>uldi<span class=\"_ _a\"></span>nst<span class=\"_ _a\"></span>rum<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>e, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>nic<span class=\"_ _a\"></span>ht <span class=\"_ _a\"></span>bewe<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>t zu<span class=\"_ _a\"></span> FV<span class=\"_ _a\"></span>tP<span class=\"_ _a\"></span>L kl<span class=\"_ _d\"></span>ass<span class=\"_ _a\"></span>ifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span> sin<span class=\"_ _a\"></span>d, i<span class=\"_ _a\"></span>st <span class=\"_ _a\"></span>ein<span class=\"_ _a\"></span>e W<span class=\"_ _2\"></span>ertb<span class=\"_ _a\"></span>eric<span class=\"_ _a\"></span>htig<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> f\u00fc<span class=\"_ _a\"></span>r e<span class=\"_ _a\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span> Kr<span class=\"_ _a\"></span>edit<span class=\"_ _a\"></span>verl<span class=\"_ _a\"></span>us<span class=\"_ _d\"></span>te<span class=\"_ _3ca\"> </span> zu <span class=\"_ _2\"></span>erf<span class=\"_ _a\"></span>asse<span class=\"_ _a\"></span>n. <span class=\"_ _2\"></span>F\u00fcr <span class=\"_ _a\"></span>S<span class=\"_ _a\"></span>chul<span class=\"_ _d\"></span>di<span class=\"_ _a\"></span>nstr<span class=\"_ _a\"></span>um<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>oh<span class=\"_ _a\"></span>ne <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>nen <span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>ntli<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>Ans<span class=\"_ _a\"></span>tieg<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>Kr<span class=\"_ _2\"></span>edit<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>siko<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>sei<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>Erw<span class=\"_ _a\"></span>erb<span class=\"_ _a\"></span> b<span class=\"_ _a\"></span>asi<span class=\"_ _a\"></span>ere<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>EC<span class=\"_ _a\"></span>L <span class=\"_ _a\"></span>auf<span class=\"_ _a\"></span> j<span class=\"_ _a\"></span>enem<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> T<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r Ges<span class=\"_ _a\"></span>amt<span class=\"_ _a\"></span>lau<span class=\"_ _a\"></span>fzei<span class=\"_ _d\"></span>t-<span class=\"_ _a\"></span>EC<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> der<span class=\"_ _a\"></span> aus <span class=\"_ _a\"></span>A<span class=\"_ _d\"></span>usf<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>ler<span class=\"_ _a\"></span>eign<span class=\"_ _a\"></span>iss<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>bei <span class=\"_ _a\"></span>einem<span class=\"_ _a\"></span> Fi<span class=\"_ _a\"></span>nan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ns<span class=\"_ _d\"></span>tr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>ent <span class=\"_ _a\"></span>res<span class=\"_ _a\"></span>ulti<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>w\u00fcr<span class=\"_ _a\"></span>de, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>ner<span class=\"_ _d\"></span>hal<span class=\"_ _a\"></span>b vo<span class=\"_ _a\"></span>n z<span class=\"_ _a\"></span>w\u00f6lf<span class=\"_ _3ca\"> </span> Mo<span class=\"_ _a\"></span>nate<span class=\"_ _a\"></span>n nac<span class=\"_ _a\"></span>h dem<span class=\"_ _a\"></span> Abs<span class=\"_ _a\"></span>chlus<span class=\"_ _a\"></span>ssti<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>tag ei<span class=\"_ _a\"></span>ntr<span class=\"_ _a\"></span>ete<span class=\"_ _a\"></span>n k\u00f6n<span class=\"_ _a\"></span>nen. <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t hi<span class=\"_ _a\"></span>ngeg<span class=\"_ _a\"></span>en s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>t der B<span class=\"_ _a\"></span>egeb<span class=\"_ _a\"></span>ung o<span class=\"_ _a\"></span>der d<span class=\"_ _a\"></span>em E<span class=\"_ _a\"></span>rwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b <span class=\"_ _d\"></span>des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>ns-<span class=\"_ _3ca\"> </span>we<span class=\"_ _a\"></span>rts d<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>Kr<span class=\"_ _a\"></span>edi<span class=\"_ _a\"></span>trisi<span class=\"_ _a\"></span>ko si<span class=\"_ _a\"></span>gni<span class=\"_ _a\"></span>fika<span class=\"_ _a\"></span>nt g<span class=\"_ _a\"></span>esti<span class=\"_ _a\"></span>eg<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>, b<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>ertb<span class=\"_ _a\"></span>eri<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>au<span class=\"_ _a\"></span>f d<span class=\"_ _a\"></span>er G<span class=\"_ _a\"></span>esam<span class=\"_ _a\"></span>tla<span class=\"_ _a\"></span>ufz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>-EC<span class=\"_ _a\"></span>L.<span class=\"_ _3ca\"> </span> Die <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>FVtOCI <span class=\"_ _3\"></span>od<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>bewertet <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>AC <span class=\"_ _1\"></span>klassifizier<span class=\"_ _d\"></span>ten<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Schuldins<span class=\"_ _a\"></span>trumente <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tehen <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>aupts<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>chli<span class=\"_ _a\"></span>ch <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>Inv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stme<span class=\"_ _a\"></span>nt-<span class=\"_ _3ca\"> </span>Grade-A<span class=\"_ _a\"></span>nleihen und habe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dah<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> geri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ges Kr<span class=\"_ _a\"></span>editrisiko. Nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> IFRS 9 k\u00f6<span class=\"_ _a\"></span>nnen derarti<span class=\"_ _a\"></span>ge In<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>trument<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f Basis ein<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> 1<span class=\"_ _a\"></span>2-<span class=\"_ _3ca\"> </span>Monats-E<span class=\"_ _a\"></span>CL<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>bewertet w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en.<span class=\"_ _3ca\"> </span>Der <span class=\"_ _1\"></span>Begrif<span class=\"_ _a\"></span>f <span class=\"_ _1\"></span>Au<span class=\"_ _1\"></span>sfall<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eignis <span class=\"_ _1\"></span>deckt <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>VIG z<span class=\"_ _1\"></span>umi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dest <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>einem R<span class=\"_ _1\"></span>ati<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>basi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Dime<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sio<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>C, <span class=\"_ _1\"></span>D<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sowie e<span class=\"_ _1\"></span>ine <span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>uf Anzahl <span class=\"_ _1\"></span>der \u00fcberf\u00e4llig<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>age (<span class=\"_ _1\"></span>90 <span class=\"_ _1\"></span>T<span class=\"_ _5b\"></span>a<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>\u00fcbe<span class=\"_ _a\"></span>rf\u00e4llig) <span class=\"_ _1\"></span>basier<span class=\"_ _a\"></span>ende<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>men<span class=\"_ _1\"></span>sion<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ab.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Je<span class=\"_ _d\"></span>doch <span class=\"_ _1\"></span>kan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>i einigen F<span class=\"_ _1\"></span>\u00e4lle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fin<span class=\"_ _d\"></span>anziell<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>wertg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>min<span class=\"_ _a\"></span>dert <span class=\"_ _3\"></span>gelt<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>wenn e<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>hrere Ereig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iss<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>mit n<span class=\"_ _1\"></span>achteil<span class=\"_ _a\"></span>igen <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irk<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>die erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>Zahl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gss<span class=\"_ _a\"></span>tr\u00f6me <span class=\"_ _e\"></span>dieses <span class=\"_ _f\"> </span>fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werts <span class=\"_ _f\"></span>eing<span class=\"_ _d\"></span>etr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ten <span class=\"_ _f\"></span>sin<span class=\"_ _a\"></span>d. <span class=\"_ _11\"> </span>Sol<span class=\"_ _a\"></span>che <span class=\"_ _f\"> </span>Er<span class=\"_ _d\"></span>eignisse <span class=\"_ _e\"></span>sind <span class=\"_ _f\"> </span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span>besonder<span class=\"_ _a\"></span>e <span class=\"_ _8\"> </span>d<span class=\"_ _d\"></span>er <span class=\"_ _8\"> </span>Krieg <span class=\"_ _7\"> </span>in <span class=\"_ _8\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _7\"> </span>Ukrai<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _7\"> </span>und <span class=\"_ _8\"> </span>die <span class=\"_ _7\"> </span>dara<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _7\"> </span>fortgeset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ten <span class=\"_ _7\"> </span>Sankti<span class=\"_ _d\"></span>onen <span class=\"_ _7\"> </span>gege<span class=\"_ _a\"></span>n\u00fcb<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _7\"> </span>zahlreic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _7\"> </span>russisc<span class=\"_ _a\"></span>hen Emittent:i<span class=\"_ _a\"></span>nnen im G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsja<span class=\"_ _a\"></span>hr 2022 und 202<span class=\"_ _a\"></span>3. Die An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> EC<span class=\"_ _d\"></span>L-V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ifte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en aufg<span class=\"_ _a\"></span>rund der <span class=\"_ _a\"></span>neuen S<span class=\"_ _a\"></span>yste<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ik <span class=\"_ _a\"></span>zu einem<span class=\"_ _a\"></span> Anstieg <span class=\"_ _a\"></span>der W<span class=\"_ _a\"></span>ertbe<span class=\"_ _d\"></span>richtigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>auf Kredit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlus<span class=\"_ _a\"></span>te <span class=\"_ _11\"> </span>im<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enhang <span class=\"_ _f\"> </span>mit <span class=\"_ _11\"> </span>S<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>huldi<span class=\"_ _a\"></span>nstrumente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Diese <span class=\"_ _f\"> </span>Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kte <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>den <span class=\"_ _11\"> </span>im<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Rahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>Erstan<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung <span class=\"_ _f\"> </span>von IFRS 9, u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigung vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>azug<span class=\"_ _d\"></span>eh\u00f6rige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> St<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uerl<span class=\"_ _a\"></span>atenzen, im <span class=\"_ _a\"></span>Eigenkapit<span class=\"_ _a\"></span>al in der Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>nr\u00fccklage e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fasst.<span class=\"_ _a\"></span> F\u00fcr Ford<span class=\"_ _a\"></span>erunge<span class=\"_ _d\"></span>n a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s Li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fer<span class=\"_ _d\"></span>ungen <span class=\"_ _a\"></span>und Leist<span class=\"_ _a\"></span>ungen sowi<span class=\"_ _d\"></span>e For<span class=\"_ _a\"></span>derunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>us L<span class=\"_ _a\"></span>ea<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>ngverh\u00e4ltniss<span class=\"_ _d\"></span>en g<span class=\"_ _a\"></span>em\u00e4\u00df IFRS<span class=\"_ _a\"></span> 9.5.5.15 wi<span class=\"_ _a\"></span>rd vom <span class=\"_ _1\"></span>vereinf<span class=\"_ _a\"></span>achten <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nsatz <span class=\"_ _1\"></span>Gebrauch <span class=\"_ _1\"></span>gemac<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Dem<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ufolge<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>urd<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>auf <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>rundlage <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ahrscheinlic<span class=\"_ _a\"></span>hke<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Eintr<span class=\"_ _a\"></span>etens eines <span class=\"_ _e\"></span>Kr<span class=\"_ _a\"></span>editausfalls <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>rgangenh<span class=\"_ _a\"></span>eit <span class=\"_ _e\"></span>und <span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>uk\u00fcnftig<span class=\"_ _a\"></span>er <span class=\"_ _e\"></span>Parameter<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>l\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>spe<span class=\"_ _d\"></span>zifisch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Ausfal<span class=\"_ _d\"></span>lq<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>oten <span class=\"_ _3\"></span>berec<span class=\"_ _a\"></span>hnet, <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _3\"></span>die entspre<span class=\"_ _a\"></span>chenden <span class=\"_ _e\"></span>Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>festz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>Zus<span class=\"_ _a\"></span>\u00e4tzlich <span class=\"_ _f\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _f\"></span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n, <span class=\"_ _f\"> </span>dere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>vertraglich <span class=\"_ _f\"> </span>fes<span class=\"_ _d\"></span>tgeleg<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Zahl<span class=\"_ _a\"></span>ungen 90 T<span class=\"_ _4\"></span>age \u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lli<span class=\"_ _a\"></span>g sind, als im<span class=\"_ _a\"></span> Au<span class=\"_ _1\"></span>sfall<span class=\"_ _a\"></span> befindlich <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inges<span class=\"_ _a\"></span>tu<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>t. \u00c4nderu<span class=\"_ _d\"></span>ngen der<span class=\"_ _d\"></span> unter IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>7 gefo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>derte<span class=\"_ _a\"></span>n A<span class=\"_ _a\"></span>ngaben Um <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ters<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>eden <span class=\"_ _3\"></span>zwis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen <span class=\"_ _1\"></span>IFRS 9 <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>IAS 39 <span class=\"_ _1\"></span>Rech<span class=\"_ _3ca\"> </span>nung <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>tragen, <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>IFRS 7 <span class=\"_ _3\"></span>\u2013 <span class=\"_ _1\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente: <span class=\"_ _3\"></span>Ang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n ebenfalls<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>angepasst. <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>VIG <span class=\"_ _a\"></span>hat <span class=\"_ _a\"></span>die g<span class=\"_ _a\"></span>e\u00e4nderte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Angabepfl<span class=\"_ _d\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten <span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mei<span class=\"_ _a\"></span>nsam mi<span class=\"_ _a\"></span>t IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 9 <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>am 1. J<span class=\"_ _a\"></span>\u00e4nner 2023 <span class=\"_ _a\"></span>begi<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span>nende Ges<span class=\"_ _a\"></span>ch\u00e4ftsjahr ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wa<span class=\"_ _a\"></span>ndt<span class=\"_ _1\"></span>. Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> \u00c4nder<span class=\"_ _a\"></span>ungen bein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten die im<span class=\"_ _a\"></span> folgenden Kapitel<span class=\"_ _a\"></span> \u00dcber<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riften da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt<span class=\"_ _a\"></span>en \u00dcbergangs<span class=\"_ _a\"></span>angaben. <span class=\"_ _a\"></span> \u00dcberleit<span class=\"_ _d\"></span>ungsr<span class=\"_ _d\"></span>ec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> die E<span class=\"_ _a\"></span>CL-We<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>richtig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en der IAS 39-S<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ussbilanz auf di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>FRS 9-Er\u00f6<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>fnungsbila<span class=\"_ _d\"></span>nz sind <span class=\"_ _a\"></span>in den Anh<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ngab<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b S<span class=\"_ _a\"></span>eite 44 darg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. \u00dcberga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsvorsc<span class=\"_ _a\"></span>hriften Die <span class=\"_ _1\"></span>VIG <span class=\"_ _1\"></span>hat den <span class=\"_ _3\"></span>Class<span class=\"_ _a\"></span>ificatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> O<span class=\"_ _1\"></span>verla<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Appr<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>h <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nstufung v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>angew<span class=\"_ _a\"></span>andt <span class=\"_ _1\"></span>und v<span class=\"_ _1\"></span>er\u00f6f<span class=\"_ _a\"></span>fentlic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>sinform<span class=\"_ _a\"></span>atione<span class=\"_ _d\"></span>n, <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>ob <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>IFRS 9<span class=\"_ _a\"></span>-V<span class=\"_ _a\"></span>orschrif<span class=\"_ _d\"></span>ten <span class=\"_ _3\"></span>ber<span class=\"_ _a\"></span>eits <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ergleichs<span class=\"_ _a\"></span>periode <span class=\"_ _3\"></span>2022<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>angew<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndt <span class=\"_ _3\"></span>wo<span class=\"_ _a\"></span>rden<span class=\"_ _a\"></span> w\u00e4re<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Wer<span class=\"_ _a\"></span>tminderu<span class=\"_ _d\"></span>ngsvorsc<span class=\"_ _a\"></span>hriften <span class=\"_ _1\"></span>sind <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>diesem <span class=\"_ _1\"></span>An<span class=\"_ _a\"></span>satz<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>verpfli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d a<span class=\"_ _1\"></span>nz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den, <span class=\"_ _1\"></span>jedo<span class=\"_ _a\"></span>ch <span class=\"_ _3\"></span>hat <span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die V<span class=\"_ _1\"></span>IG entsc<span class=\"_ _d\"></span>hieden, <span class=\"_ _1\"></span>diese <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>orsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rifte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>bereits in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rgleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>sperio<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>anzu<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en. <span class=\"_ _1\"></span>Unt<span class=\"_ _1\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>dsbetr\u00e4ge <span class=\"_ _1\"></span>zwisc<span class=\"_ _a\"></span>hen dem <span class=\"_ _a\"></span>vorherige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>uc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>wert <span class=\"_ _a\"></span>eines <span class=\"_ _a\"></span>finanziell<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>s u<span class=\"_ _d\"></span>nd d<span class=\"_ _a\"></span>em si<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Anwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ung <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Ans<span class=\"_ _a\"></span>atzes <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>bend<span class=\"_ _a\"></span>en Betrag w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en im Ei<span class=\"_ _d\"></span>genka<span class=\"_ _a\"></span>pital in der G<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nnr\u00fccklage e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>t. Die <span class=\"_ _a\"></span>finanzielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswerte <span class=\"_ _a\"></span>gem. <span class=\"_ _a\"></span>IFRS 9 <span class=\"_ _a\"></span>sind g<span class=\"_ _a\"></span>runds\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>lich <span class=\"_ _a\"></span>in <span class=\"_ _d\"></span>Sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ld- <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pitali<span class=\"_ _d\"></span>nstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ment<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>unterteilen. <span class=\"_ _a\"></span>Die folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>abell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zeigt <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Klassif<span class=\"_ _d\"></span>izie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _a\"></span>Schuldi<span class=\"_ _a\"></span>nstrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>IAS 39 <span class=\"_ _2\"></span>als <span class=\"_ _a\"></span>auch <span class=\"_ _2\"></span>nach <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span>FRS 9<span class=\"_ _d\"></span> <span class=\"_ _2\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>\u00dcberg<span class=\"_ _a\"></span>angs-<span class=\"_ _3ca\"> </span>zeitpunkt 1. <span class=\"_ _a\"></span>J\u00e4nne<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> 2022<span class=\"_ _d\"></span>:<span class=\"_ _a\"></span> Schuldinst<span class=\"_ _1\"></span>rumente<span class=\"_ _1\"></span> IAS 39 <span class=\"_ _143\"> </span><span class=\"fs7\">IFRS <span class=\"_ _1\"></span>9 </span>SPPI-pass <span class=\"_ _117\"> </span>SPPI-fail Gesch\u00e4ft<span class=\"_ _1\"></span>smodell Hold t<span class=\"_ _1\"></span>o colle<span class=\"_ _1\"></span>ct*<span class=\"_ _a\"></span> <span class=\"_ _24\"> </span>Ho<span class=\"_ _1\"></span>ld to co<span class=\"_ _1\"></span>llect and sell* <span class=\"_ _144\"> </span>weder noch<span class=\"_ _1\"></span> Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> \u00fcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ka<span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>tala<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _12a\"> </span>Bew<span class=\"_ _1\"></span>ertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _145\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtOCI <span class=\"_ _146\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> <span class=\"_ _43\"> </span>B<span class=\"_ _1\"></span>ewertet zu FVtPL<span class=\"_ _1\"></span> Bis <span class=\"_ _1\"></span>zur<span class=\"_ _1\"></span> En<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>f\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>kl. <span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>klas<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fiz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>) <span class=\"_ _147\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _145\"> </span>B<span class=\"_ _1\"></span>ewertet zu<span class=\"_ _1\"></span> FVtOCI <span class=\"_ _146\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL <span class=\"_ _123\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL Zu<span class=\"_ _1\"></span>r V<span class=\"_ _1\"></span>er\u00e4u<span class=\"_ _1\"></span>\u00dfe<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>gba<span class=\"_ _1\"></span>r <span class=\"_ _148\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _145\"> </span>B<span class=\"_ _1\"></span>ewertet zu<span class=\"_ _1\"></span> FVtOCI <span class=\"_ _146\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL <span class=\"_ _123\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>izul<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>eitw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _149\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _145\"> </span>B<span class=\"_ _1\"></span>ewertet zu<span class=\"_ _1\"></span> FVtOCI <span class=\"_ _146\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL <span class=\"_ _123\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL *F\u00fcr<span class=\"_ _d\"></span> SPP<span class=\"_ _1\"></span>I-pass Schuld<span class=\"_ _d\"></span>instru<span class=\"_ _a\"></span>mente ist<span class=\"_ _1\"></span> ein <span class=\"_ _a\"></span>erwa<span class=\"_ _1\"></span>rteter Kreditverlust <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u berechnen<span class=\"_ _d\"></span> (ECL).<span class=\"_ _3ca\"> </span><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs136\">Die VIG hat <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>om W<span class=\"_ _2\"></span>ah<span class=\"_ _1\"></span>lr<span class=\"_ _a\"></span>echt Geb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> gem<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>cht, st<span class=\"_ _a\"></span>rategisc<span class=\"_ _d\"></span>h geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _d\"></span>ne Eigenkapi<span class=\"_ _a\"></span>talinstrum<span class=\"_ _a\"></span>ente unwid<span class=\"_ _d\"></span>errufl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span> als be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte<span class=\"_ _3ca\"> </span>t </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs137\">zu <span class=\"_ _e\"></span>FVtOCI <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>klassifizier<span class=\"_ _a\"></span>en. <span class=\"_ _e\"></span>Jene, <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>elc<span class=\"_ _d\"></span>he <span class=\"_ _e\"></span>nicht <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _f\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ategi<span class=\"_ _a\"></span>sche <span class=\"_ _e\"></span>Zwecke <span class=\"_ _e\"></span>besti<span class=\"_ _a\"></span>mmt <span class=\"_ _f\"></span>sind, <span class=\"_ _3\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et <span class=\"_ _3\"></span>zu <span class=\"_ _f\"> </span>FVtP<span class=\"_ _3ca\"> </span><span class=\"_ _d\"></span>L </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs138\">ausgewies<span class=\"_ _a\"></span>en.<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs139\">Eigenkapital<span class=\"_ _1\"></span>instrume<span class=\"_ _1\"></span>nte<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs13a\">IAS 39 <span class=\"_ _143\"> </span><span class=\"fs7\">I<span class=\"_ _1\"></span>FRS 9<span class=\"_ _3ca\"> </span></span><span class=\"fs7\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs13b\">Held f<span class=\"_ _1\"></span>or tr<span class=\"_ _1\"></span>ading <span class=\"_ _14a\"> </span>FVtOCI-Optio<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs13c\">Zu<span class=\"_ _1\"></span>r V<span class=\"_ _1\"></span>er\u00e4u<span class=\"_ _1\"></span>\u00dfe<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>gba<span class=\"_ _1\"></span>r <span class=\"_ _100\"> </span>Bewertet zu FVtPL<span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>B<span class=\"_ _1\"></span>ewertet zu FVtOCI<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs13d\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>izul<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>eitw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtOCI<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs13e\">Die erstmalig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> IFRS 9 <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fchr<span class=\"_ _1\"></span>t zu \u00c4nder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>an IFRS 7 \u2013 Finanzinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte: Ang<span class=\"_ _a\"></span>aben, au<span class=\"_ _1\"></span>fg<span class=\"_ _a\"></span>rund de<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>er di<span class=\"_ _3ca\"> </span>e </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs13f\">VIG <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ssald<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>1. J\u00e4nn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r 2022 <span class=\"_ _3\"></span>ang<span class=\"_ _a\"></span>epasst <span class=\"_ _3\"></span>hat. <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>etr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fend <span class=\"_ _3\"></span>zus\u00e4t<span class=\"_ _d\"></span>zliche <span class=\"_ _3\"></span>Anpassung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _d\"></span>d <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Kapit<span class=\"_ _a\"></span>e<span class=\"_ _3ca\"> </span>l<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs140\">\u201e\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> R<span class=\"_ _d\"></span>echnungsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ungsmethod<span class=\"_ _a\"></span>en\u201c ab Seit<span class=\"_ _a\"></span>e 51 ve<span class=\"_ _d\"></span>rwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs141\">Kate<span class=\"_ _1\"></span>gorien und \u00dcber<span class=\"_ _1\"></span>leitung Buc<span class=\"_ _1\"></span>hwerte<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs142\">Anpassungen<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>1.1.2022<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs143\">IAS<span class=\"_ _1\"></span> 39-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs144\">Buchwert<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs145\">Umbuchung<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs146\">IFRS <span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs147\">Umgliederun<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs148\">Bewertung<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs149\">IFRS <span class=\"_ _1\"></span>9-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs14a\">Buchwert<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs14b\"><div class=\"t m2 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs14c\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> for<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>gef<span class=\"_ _1\"></span>\u00fchr<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _148\"> </span>8.605.672<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs14d\">-105.5<span class=\"_ _1\"></span>07<span class=\"_ _2a\"> </span>-3<span class=\"_ _1\"></span>.027.957<span class=\"_ _43\"> </span>-25.704<span class=\"_ _14d\"> </span>5.446.50<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs14e\">Zu<span class=\"_ _1\"></span>g\u00e4<span class=\"_ _1\"></span>nge<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs14f\">Von<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>sl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>\u00dcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> sow<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>e B<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>r En<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>f\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>it<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs150\">geh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e \u2013<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span>: B<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> Ri<span class=\"_ _1\"></span>sik<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>org<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ab\"> </span>-25.704<span class=\"_ _99\"> </span>-25<span class=\"_ _1\"></span>.704<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs151\">Von<span class=\"_ _1\"></span> Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>l\u00e4q<span class=\"_ _1\"></span>uiv<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 39<span class=\"_ _1\"></span>: Fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs152\">ins<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er f<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> ind<span class=\"_ _1\"></span>exg<span class=\"_ _1\"></span>ebu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Leben<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _14e\"> </span>271.074<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs153\">271.074<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs154\">Ab<span class=\"_ _1\"></span>g\u00e4n<span class=\"_ _1\"></span>ge<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs155\">Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CI \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>: B<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>r En<span class=\"_ _1\"></span>df<span class=\"_ _1\"></span>\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>it g<span class=\"_ _1\"></span>eha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs156\">fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _f7\"> </span>-1<span class=\"_ _1\"></span>.762.412<span class=\"_ _14f\"> </span>-1.762.41<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs157\">Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CI \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>: Au<span class=\"_ _1\"></span>sl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> \u00dcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs158\">Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs159\">-1.464.38<span class=\"_ _1\"></span>5<span class=\"_ _14f\"> </span>-1.464.385<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15a\">Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>leih<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 39<span class=\"_ _1\"></span>: A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sleih<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15b\">und<span class=\"_ _1\"></span> \u00dcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>anlag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _150\"> </span>-3.500<span class=\"_ _114\"> </span>-3<span class=\"_ _1\"></span>.500<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15c\">Na<span class=\"_ _1\"></span>ch P<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>leh<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>17 <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>9: A<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>i-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15d\">hun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd \u00dc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>alan<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _60\"> </span>-1<span class=\"_ _1\"></span>7.027<span class=\"_ _b9\"> </span>-17.<span class=\"_ _1\"></span>027<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15e\">Na<span class=\"_ _1\"></span>ch D<span class=\"_ _1\"></span>epo<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4ge \u2013<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IAS<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>9: A<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>i-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15f\">hun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd \u00dc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>alan<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _60\"> </span>-8<span class=\"_ _1\"></span>8.480<span class=\"_ _b9\"> </span>-88.<span class=\"_ _1\"></span>480<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs160\">Inn<span class=\"_ _1\"></span>erh<span class=\"_ _1\"></span>alb<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Po<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>C <span class=\"_ _151\"> </span>-68.734<span class=\"_ _34\"> </span>-68.734<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs161\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _152\"> </span>25.849.0<span class=\"_ _1\"></span>69<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs162\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs163\">-1.248<span class=\"_ _1\"></span>.763<span class=\"_ _54\"> </span>56.466<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs164\">24.656.7<span class=\"_ _1\"></span>72<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs165\">Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _153\"> </span>25.078.1<span class=\"_ _1\"></span>36<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs166\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs167\">-720.3<span class=\"_ _1\"></span>26<span class=\"_ _54\"> </span>49.666<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs168\">24.407.4<span class=\"_ _1\"></span>76<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs169\">Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16a\">Von<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>is z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>r En<span class=\"_ _1\"></span>df<span class=\"_ _1\"></span>\u00e4l<span class=\"_ _1\"></span>ligk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c4\"> </span>1.762.<span class=\"_ _1\"></span>412<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16b\">49.666<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16c\">1.812.07<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16d\">Von<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>sl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>\u00dcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _cc\"> </span>1.464.3<span class=\"_ _1\"></span>85<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16e\">1.464.38<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16f\">Von<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>lgsw<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rks<span class=\"_ _1\"></span>am z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m b<span class=\"_ _1\"></span>eiz<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Anl<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span>* <span class=\"_ _154\"> </span>40.804<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs170\">40.804<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs171\">Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs172\">Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>tPL <span class=\"_ _1\"></span>\u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39:<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs173\">verf<span class=\"_ _1\"></span>\u00fcgb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ziel<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _155\"> </span>-294.032<span class=\"_ _fc\"> </span>-294.032<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs174\">Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rp<span class=\"_ _1\"></span>fli<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39:<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs175\">\u00e4u\u00df<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erf\u00fcg<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te <span class=\"_ _c9\"> </span>-920.971<span class=\"_ _fc\"> </span>-920.971<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs176\">Na<span class=\"_ _1\"></span>ch In<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>ntf<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ds <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>lich<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>nd b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> \u2013 <span class=\"_ _1\"></span>IAS <span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>: <span class=\"_ _1\"></span>Zu<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs177\">Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _156\"> </span>-2.772.92<span class=\"_ _1\"></span>4<span class=\"_ _14f\"> </span>-2.772.924<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs178\">Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _157\"> </span>770.933<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs179\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs17a\">-528.4<span class=\"_ _1\"></span>37<span class=\"_ _158\"> </span>6.800<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs17b\">249.296<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17c\">Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17d\">Von<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>lgsw<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rks<span class=\"_ _1\"></span>am z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m b<span class=\"_ _1\"></span>eiz<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Akti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>*<span class=\"_ _1\"></span> <span class=\"_ _a0\"> </span>388<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17e\">102<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17f\">490<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs180\">Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs181\">Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>kt<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>icht<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S 3<span class=\"_ _1\"></span>9:<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4u<span class=\"_ _1\"></span>\u00df<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs182\">verf<span class=\"_ _1\"></span>\u00fcgb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ziel<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _155\"> </span>-455.448<span class=\"_ _fc\"> </span>-455.448<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs184\">Kate<span class=\"_ _1\"></span>gorien und \u00dcber<span class=\"_ _1\"></span>leitung Buc<span class=\"_ _1\"></span>hwerte<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs185\">Anpassungen<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>1<span class=\"_ _1\"></span>.1.2022<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs186\">IAS<span class=\"_ _1\"></span> 39-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs187\">Buchwert<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs188\">Umbuchung </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs189\">IFRS <span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs18a\">Umgliederun<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs18b\">Bewertung<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs18c\">IFRS <span class=\"_ _1\"></span>9-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs18d\">Buchwert<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18e\">Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>eil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>en U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>icht<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18f\">\u2013 IA<span class=\"_ _1\"></span>S 3<span class=\"_ _1\"></span>9:<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>r\u00e4u<span class=\"_ _1\"></span>\u00df<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>f\u00fcgb<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _159\"> </span>-45.299<span class=\"_ _34\"> </span>-45.299<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs190\">Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>eil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en n<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>kon<span class=\"_ _1\"></span>sol<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs191\">verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>icht<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39:<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Zu<span class=\"_ _1\"></span>r Ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>f\u00fcg<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs192\">fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>-28<span class=\"_ _1\"></span>.078<span class=\"_ _35\"> </span>6.69<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs193\">-21.380<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs194\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _15a\"> </span>8.772.54<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs195\">-10.58<span class=\"_ _1\"></span>9<span class=\"_ _c7\"> </span>4.300.3<span class=\"_ _1\"></span>95<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs196\">216.330<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs197\">13.278.6<span class=\"_ _1\"></span>76<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs198\">Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _125\"> </span>8.645.4<span class=\"_ _1\"></span>46<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs199\">-10.58<span class=\"_ _1\"></span>9<span class=\"_ _c7\"> </span>4.006.3<span class=\"_ _1\"></span>63<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs19a\">164.093<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs19b\">12.805.3<span class=\"_ _1\"></span>13<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19c\">Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19d\">Von<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>sl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>\u00dcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _13d\"> </span>3.5<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19e\">251<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19f\">3.751<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a0\">Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>920.971<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a1\">163.617<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a2\">1.084.58<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a3\">Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _15c\"> </span>455.448<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a4\">455.448<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a5\">Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _df\"> </span>45<span class=\"_ _1\"></span>.299<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a6\">91<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a7\">45.390<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a8\">Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>bund<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>t </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a9\">kons<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>iert<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1aa\">28.078<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ab\">1.211<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ac\">29.289<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ad\">Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>ves<span class=\"_ _1\"></span>tm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>fond<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _136\"> </span>2.<span class=\"_ _1\"></span>772.924<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ae\">-3.192<span class=\"_ _14d\"> </span>2.<span class=\"_ _1\"></span>769.732<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1af\">Von<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>lgsw<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rks<span class=\"_ _1\"></span>am z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m b<span class=\"_ _1\"></span>eiz<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>aten<span class=\"_ _1\"></span>*<span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>2.11<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b0\">2.115<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b1\">Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b2\">Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CI \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>: E<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>lgsw<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ksam z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>izu<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b3\">leg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>e fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte*<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>-40.804<span class=\"_ _34\"> </span>-40.804<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b4\">Na<span class=\"_ _1\"></span>ch Z<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Z<span class=\"_ _1\"></span>ahlu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>el\u00e4q<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span>te b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C \u2013<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b5\">IAS <span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>: <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>onds<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>exge<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b6\">Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _15e\"> </span>-179.053<span class=\"_ _fc\"> </span>-179.053<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b7\">Na<span class=\"_ _1\"></span>ch D<span class=\"_ _1\"></span>epo<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4ge \u2013<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IAS<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>9: </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b8\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>nds<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>exge<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b9\">Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _b0\"> </span>-10.589<span class=\"_ _15f\"> </span>-10.589<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1ba\">Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _160\"> </span>127.094<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1bb\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1bc\">294.032<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1bd\">52.237<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1be\">473.363<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1bf\">Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c0\">Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>294.032<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c1\">52.237<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c2\">346.269<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1c3\">Summe f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>ler Ver<span class=\"_ _1\"></span>m\u00f6genswerte gem. I<span class=\"_ _1\"></span>FRS 9 <span class=\"_ _fd\"> </span>43.227.281<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1c4\">-116.0<span class=\"_ _1\"></span>96<span class=\"_ _54\"> </span>23.675<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1c5\">247.092<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1c6\">43.381.9<span class=\"_ _1\"></span>52<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs1c7\">*Inklusive H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndel<span class=\"_ _d\"></span>sbestand<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1c8\">Kate<span class=\"_ _1\"></span>gorien und \u00dcber<span class=\"_ _1\"></span>leitung Buc<span class=\"_ _1\"></span>hwerte<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1c9\">Anpassungen<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>1<span class=\"_ _1\"></span>.1.2022<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1ca\">IAS<span class=\"_ _1\"></span> 39-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1cb\">Buchwert<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1cc\">Umbuchung </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1cd\">IFRS <span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1ce\">Umgliederun<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1cf\">Bewertung<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d0\">IFRS <span class=\"_ _1\"></span>9-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d1\">Buchwert<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1d2\"><div class=\"t m1 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d3\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>bei<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ulege<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n Z<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> <span class=\"_ _161\"> </span>2.705<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d4\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d5\">643<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d6\">524<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d7\">3.872<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d8\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rpf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>tend<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _131\"> </span>2.705<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d9\">524<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1da\">3.229<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1db\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>t b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FV<span class=\"_ _1\"></span>tPL<span class=\"_ _1\"></span> <span class=\"_ _b4\"> </span>643<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dc\">643<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1dd\">Zu fo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>gef<span class=\"_ _1\"></span>\u00fchrt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n An<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>haff<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gsko<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _162\"> </span>2.939.98<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1de\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1df\">219.046<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1e0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1e1\">3.159.03<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e2\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f8\"> </span>2<span class=\"_ _1\"></span>.620.347<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e3\">222<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e4\">2.620.56<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e5\">IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>319.640<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e6\">218.824<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e7\">538.464<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1e8\">Summe <span class=\"_ _164\"> </span>2.942.69<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1e9\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1ea\">219.689<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1eb\">524<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1ec\">3.162.90<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div>Die <span class=\"_ _e\"></span>folgende <span class=\"_ _f\"> </span>T<span class=\"_ _4\"></span>abe<span class=\"_ _1\"></span>lle <span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>eigt <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>\u00dcberlei<span class=\"_ _d\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>des <span class=\"_ _f\"> </span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ner\u00f6<span class=\"_ _a\"></span>ff<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>bilanzwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts <span class=\"_ _f\"></span>der <span class=\"_ _f\"></span>W<span class=\"_ _a\"></span>ertberichtigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _f\"> </span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>\u00e4lle<span class=\"_ _3ca\"> </span> gem\u00e4<span class=\"_ _d\"></span>\u00df IAS 39 a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f die <span class=\"_ _a\"></span>Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e f\u00fcr erwar<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ete Kr<span class=\"_ _a\"></span>editve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste g<span class=\"_ _a\"></span>em\u00e4\u00df IFRS 9<span class=\"_ _a\"></span>.<span class=\"_ _3ca\"> </span> \u00dcberleitung<span class=\"_ _1\"></span> Wertbe<span class=\"_ _1\"></span>richtigung<span class=\"_ _1\"></span> <span class=\"_ _165\"> </span><span class=\"fs7\">IAS<span class=\"_ _1\"></span> 39-Buchwert<span class=\"_ _3ca\"> </span></span><span class=\"fs7\"> </span>zum 31.12.2<span class=\"_ _1\"></span>021<span class=\"_ _3ca\"> </span>Anpassungen<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9-Buchwert<span class=\"_ _3ca\"> </span> zum 1.1.202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>beiz<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>ege<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Zeit<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> <span class=\"_ _166\"> </span>12.968<span class=\"_ _3ca\"> </span>48.164<span class=\"_ _3ca\"> </span>61.132<span class=\"_ _3ca\"> </span>Erfo<span class=\"_ _1\"></span>lg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>m z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>ule<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>n Z<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>wer<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>te f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nzie<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _3ca\"> </span>* <span class=\"_ _167\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Re<span class=\"_ _1\"></span>klas<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fiz<span class=\"_ _1\"></span>ieru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u K<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>e: <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FVt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span> <span class=\"_ _14a\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Zur <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>u\u00dfe<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>gba<span class=\"_ _1\"></span>re f<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>zie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nswe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _168\"> </span>12.968<span class=\"_ _3ca\"> </span>48.162<span class=\"_ _3ca\"> </span>61.130<span class=\"_ _3ca\"> </span>Re<span class=\"_ _1\"></span>klas<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fiz<span class=\"_ _1\"></span>ieru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u K<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>e: <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FVt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span> <span class=\"_ _169\"> </span>12.968<span class=\"_ _3ca\"> </span>48.162<span class=\"_ _3ca\"> </span>61.130<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C <span class=\"_ _1\"></span>(A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>slei<span class=\"_ _1\"></span>hu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d Fo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>deru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n,<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ur E<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>df\u00e4l<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>gkeit<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>, A<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _16a\"> </span>15.508<span class=\"_ _3ca\"> </span>10.196<span class=\"_ _3ca\"> </span>25.704<span class=\"_ _3ca\"> </span>Re<span class=\"_ _1\"></span>klas<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fiz<span class=\"_ _1\"></span>ieru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u K<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>e: <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> AC<span class=\"_ _1\"></span> <span class=\"_ _16b\"> </span>15.508<span class=\"_ _3ca\"> </span>10.196<span class=\"_ _3ca\"> </span>25.704<span class=\"_ _3ca\"> </span>*Inklusive H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndel<span class=\"_ _d\"></span>sbestand<span class=\"_ _3ca\"> </span>Im F<span class=\"_ _1\"></span>olg<span class=\"_ _a\"></span>enden wer<span class=\"_ _a\"></span>den die Klasse<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>von Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instrum<span class=\"_ _a\"></span>enten gem. IAS 39<span class=\"_ _a\"></span>- <span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>zw<span class=\"_ _a\"></span>. IFRS 9-<span class=\"_ _a\"></span>Kategori<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n an<span class=\"_ _d\"></span>hand ihr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Bu<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hw<span class=\"_ _a\"></span>erte<span class=\"_ _3ca\"> </span> gegen\u00fcbe<span class=\"_ _a\"></span>rgestellt. <span class=\"_ _8\"> </span>Die <span class=\"_ _8\"> </span>ausge<span class=\"_ _a\"></span>wiesene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>Buch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>der <span class=\"_ _7\"> </span>Ka<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>egorie <span class=\"_ _7\"> </span>bewertet <span class=\"_ _7\"> </span>zu<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>AC <span class=\"_ _13\"> </span>w<span class=\"_ _d\"></span>eiche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>zwischen <span class=\"_ _8\"> </span>den <span class=\"_ _7\"> </span>be<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span> Bewert<span class=\"_ _a\"></span>ungsstandar<span class=\"_ _a\"></span>ds <span class=\"_ _e\"></span>ab, <span class=\"_ _e\"></span>da <span class=\"_ _e\"></span>gem. <span class=\"_ _e\"></span>IFRS<span class=\"_ _a\"></span> 9 <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kov<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>orge <span class=\"_ _f\"> </span>beim<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Bu<span class=\"_ _d\"></span>chwert<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>zu <span class=\"_ _f\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ist. <span class=\"_ _e\"></span>Zus<span class=\"_ _a\"></span>\u00e4tzlich <span class=\"_ _f\"></span>ist <span class=\"_ _3\"></span>zu<span class=\"_ _3ca\"> </span> ber\u00fccksi<span class=\"_ _a\"></span>chtigen,  dass <span class=\"_ _12\"> </span>de<span class=\"_ _d\"></span>r  Ko<span class=\"_ _d\"></span>nzern  unter <span class=\"_ _12\"> </span>IFRS 9 <span class=\"_ _10\"> </span>z<span class=\"_ _1\"></span>ur  Dir<span class=\"_ _a\"></span>ty<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _a\"></span>alue-Bil<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g  g<span class=\"_ _a\"></span>ewechs<span class=\"_ _a\"></span>elt  hat.  Die  A<span class=\"_ _a\"></span>bweic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung  d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span> Bilanz<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _d\"></span> ist a<span class=\"_ _a\"></span>uch b<span class=\"_ _d\"></span>ei je<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>Kategorien,<span class=\"_ _a\"></span> die Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzinstrum<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>zum beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>enden Zei<span class=\"_ _d\"></span>twe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>bewe<span class=\"_ _d\"></span>rten, i<span class=\"_ _a\"></span>n der Di<span class=\"_ _d\"></span>rty <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>alue-<span class=\"_ _3ca\"> </span>Bilanzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung b<span class=\"_ _a\"></span>egr\u00fcndet. N\u00e4<span class=\"_ _a\"></span>here <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>nfo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>matio<span class=\"_ _a\"></span>nen zur ge<span class=\"_ _d\"></span>\u00e4ndert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Rechn<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsm<span class=\"_ _a\"></span>ethode si<span class=\"_ _d\"></span>nd ab Seit<span class=\"_ _a\"></span>e 51 zu fin<span class=\"_ _a\"></span>den.<span class=\"_ _3ca\"> </span> Kate<span class=\"_ _1\"></span>gorien und Buc<span class=\"_ _1\"></span>hwerte<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span><span class=\"fs7\">IA<span class=\"_ _1\"></span>S 39-<span class=\"_ _1\"></span>Kategorie <span class=\"_ _16c\"> </span>IFRS <span class=\"_ _1\"></span>9-Kategor<span class=\"_ _1\"></span>ie <span class=\"_ _6e\"> </span>IA<span class=\"_ _1\"></span>S 39-<span class=\"_ _1\"></span>Buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _3ca\"> </span></span><span class=\"fs7\"> </span>zum 31.12.2<span class=\"_ _1\"></span>021<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9-Buchwert<span class=\"_ _3ca\"> </span> zum 1.1.202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l-<span class=\"_ _3ca\"> </span>\u00e4qu<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span>te<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> 2.635.38<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.727.40<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zahlungs<span class=\"_ _1\"></span>mittel und<span class=\"_ _1\"></span> Zahlungsm<span class=\"_ _1\"></span>ittel\u00e4quivalente<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> Zahlungs<span class=\"_ _1\"></span>mittel und<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> Zahlungs<span class=\"_ _1\"></span>mittel\u00e4quivalente<span class=\"_ _1\"></span> <span class=\"_ _cf\"> </span>2.456.3<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>2.558.99<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Finanzin<span class=\"_ _1\"></span>strumente d<span class=\"_ _1\"></span>er fonds- un<span class=\"_ _1\"></span>d indexg<span class=\"_ _1\"></span>ebunden<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span> Lebensversi<span class=\"_ _1\"></span>cherung<span class=\"_ _3ca\"> </span> Zahlungs<span class=\"_ _1\"></span>mittel und<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> Zahlungs<span class=\"_ _1\"></span>mittel\u00e4quivalente<span class=\"_ _1\"></span> <span class=\"_ _144\"> </span>179.0<span class=\"_ _1\"></span>53<span class=\"_ _3ca\"> </span>168.413<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _16d\"> </span>40.017.9<span class=\"_ _1\"></span>77<span class=\"_ _3ca\"> </span>40.397.0<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _16e\"> </span>2.156.06<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>691.930<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>leihungen <span class=\"_ _16f\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _170\"> </span>2.152.56<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>688.179<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>leihungen <span class=\"_ _16f\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> <span class=\"_ _171\"> </span>3.500<span class=\"_ _3ca\"> </span>3.751<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>25.926.0<span class=\"_ _1\"></span>34<span class=\"_ _3ca\"> </span>28.260.8<span class=\"_ _1\"></span>37<span class=\"_ _3ca\"> </span>Bis z<span class=\"_ _1\"></span>ur Endf\u00e4llig<span class=\"_ _1\"></span>keit gehaltene finanz<span class=\"_ _1\"></span>ielle Verm\u00f6gens<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>werte<span class=\"_ _3ca\"> </span> Bewertet z<span class=\"_ _1\"></span>u AC<span class=\"_ _3ca\"> </span> 529.794<span class=\"_ _3ca\"> </span>1.063.82<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Bis z<span class=\"_ _1\"></span>ur Endf\u00e4llig<span class=\"_ _1\"></span>keit gehaltene finanz<span class=\"_ _1\"></span>ielle Verm\u00f6gens<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>werte<span class=\"_ _3ca\"> </span> Bewertet z<span class=\"_ _1\"></span>u FVtOCI<span class=\"_ _3ca\"> </span> 2.027.92<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.137.44<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte<span class=\"_ _3ca\"> </span> Bewertet z<span class=\"_ _1\"></span>u FVtOCI<span class=\"_ _3ca\"> </span> 21.090.2<span class=\"_ _1\"></span>10<span class=\"_ _3ca\"> </span>22.229.2<span class=\"_ _1\"></span>24<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte<span class=\"_ _3ca\"> </span> Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> 1.215.00<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.449.64<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Finanzin<span class=\"_ _1\"></span>strumente d<span class=\"_ _1\"></span>er fonds- un<span class=\"_ _1\"></span>d indexg<span class=\"_ _1\"></span>ebunden<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span> Lebensversi<span class=\"_ _1\"></span>cherung<span class=\"_ _3ca\"> </span> Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> 929.771<span class=\"_ _3ca\"> </span>1.247.37<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete<span class=\"_ _3ca\"> </span> finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>*<span class=\"_ _3ca\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtOCI<span class=\"_ _3ca\"> </span> 40.804<span class=\"_ _3ca\"> </span>40.804<span class=\"_ _3ca\"> </span>Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete<span class=\"_ _3ca\"> </span> finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>*<span class=\"_ _3ca\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> 92.526<span class=\"_ _3ca\"> </span>92.526<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei<span class=\"_ _3ca\"> </span> Kred<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>tut<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _14a\"> </span>Bewertet zu A<span class=\"_ _1\"></span>C<span class=\"_ _3ca\"> </span> 872.227<span class=\"_ _3ca\"> </span>709.568<span class=\"_ _3ca\"> </span><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs25c\">Kate<span class=\"_ _1\"></span>gorien und Buc<span class=\"_ _1\"></span>hwerte<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span><span class=\"fs1c\">IA<span class=\"_ _1\"></span>S 39-<span class=\"_ _1\"></span>Kategorie <span class=\"_ _16c\"> </span>IFRS 9-K<span class=\"_ _1\"></span>ategorie <span class=\"_ _6e\"> </span>I<span class=\"_ _1\"></span>AS 3<span class=\"_ _1\"></span>9-Buchwert </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs25d\">zum 31.12.2<span class=\"_ _1\"></span>021<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs25e\">IFRS <span class=\"_ _1\"></span>9-Buchwert </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs25f\">zum 1.1.202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs260\"><div class=\"t m1 x0 h5f y5bd ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs261\">In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs262\">  <span class=\"_ _173\"> </span>  <span class=\"_ _174\"> </span>10.255.0<span class=\"_ _1\"></span>45<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs263\">9.831.02<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs264\">Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs265\">werte </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs266\">Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs267\">2.772.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs268\">2.769.73<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs269\">Finanzin<span class=\"_ _1\"></span>strumente d<span class=\"_ _1\"></span>er fonds- un<span class=\"_ _1\"></span>d indexg<span class=\"_ _1\"></span>ebunden<span class=\"_ _1\"></span>en </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs26a\">Lebensversi<span class=\"_ _1\"></span>cherung </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs26b\">Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs26c\">7.404.97<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs26d\">6.984.15<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs26e\">Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs26f\">finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e* </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs270\">Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs271\">77.144<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs272\">77.144<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs273\">De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs274\">Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs275\">finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e* </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs276\">Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs277\">30.066<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs278\">32.181<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs279\">Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _bc\"> </span> <span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>  <span class=\"_ _140\"> </span>778.541<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs27a\">871.475<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs27b\">Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs27c\">  <span class=\"_ _173\"> </span>  <span class=\"_ _140\"> </span>499.0<span class=\"_ _1\"></span>25<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs27d\">583.857<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs27e\">Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs27f\">werte </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs280\">Bewertet z<span class=\"_ _1\"></span>u FVtOCI </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs281\">35.968<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs282\">35.968<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs283\">Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs284\">werte </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs285\">Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs286\">455.449<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs287\">541.221<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs288\">Finanzin<span class=\"_ _1\"></span>strumente d<span class=\"_ _1\"></span>er fonds- un<span class=\"_ _1\"></span>d indexg<span class=\"_ _1\"></span>ebunden<span class=\"_ _1\"></span>en </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs289\">Lebensversi<span class=\"_ _1\"></span>cherung </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs28a\">Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs28b\">940<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs28c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs28d\">Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs28e\">finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e* </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs28f\">Bewertet z<span class=\"_ _1\"></span>u FVtOCI </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs290\">388<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs291\">388<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs292\">Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs293\">finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e* </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs294\">Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs295\">6.280<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs296\">6.280<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs297\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs298\">  <span class=\"_ _173\"> </span>  <span class=\"_ _175\"> </span>96.163<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs299\">96.356<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs29a\">Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs29b\">werte </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs29c\">Bewertet z<span class=\"_ _1\"></span>u FVtOCI </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs29d\">50.864<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs29e\">50.966<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs29f\">Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2a0\">werte </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2a1\">Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2a2\">45.299<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2a3\">45.390<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2a4\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2a5\">kons<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>iert<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2a6\">  <span class=\"_ _173\"> </span>  <span class=\"_ _140\"> </span>183.3<span class=\"_ _1\"></span>53<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2a7\">191.262<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2a8\">Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2a9\">werte </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2aa\">Bewertet z<span class=\"_ _1\"></span>u FVtOCI </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2ab\">155.275<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2ac\">161.973<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2ad\">Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2ae\">werte </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2af\">Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2b0\">28.078<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2b1\">29.289<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2b2\">IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _176\"> </span>Aus<span class=\"_ _1\"></span>leihungen<span class=\"_ _1\"></span>, Forderungen<span class=\"_ _1\"></span> und Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _177\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _178\"> </span>574.276<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2b3\">257.526<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs2b4\">Summe f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>ler Ver<span class=\"_ _1\"></span>m\u00f6genswerte gem. I<span class=\"_ _1\"></span>FRS 9 <span class=\"_ _179\"> </span>43.227.6<span class=\"_ _1\"></span>39<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs2b5\">43.381.9<span class=\"_ _1\"></span>52<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs2b6\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _55\"> </span>  <span class=\"_ _173\"> </span>  <span class=\"_ _ad\"> </span>2.939.987<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs2b7\">3.159.03<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2b8\">Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _54\"> </span>Bewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _f9\"> </span>Bew<span class=\"_ _1\"></span>ertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _170\"> </span>1.461.286<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2b9\">1.493.59<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2ba\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2bb\">ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2bc\">Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _17a\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2bd\">351.087<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2be\">351.087<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2bf\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _65\"> </span>B<span class=\"_ _1\"></span>ewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _f9\"> </span>B<span class=\"_ _1\"></span>ewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _178\"> </span>594.614<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2c0\">594.836<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2c1\">Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Bewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _f9\"> </span>B<span class=\"_ _1\"></span>ewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _178\"> </span>181.048<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2c2\">181.048<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2c3\">IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _be\"> </span>B<span class=\"_ _1\"></span>ewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _f9\"> </span>B<span class=\"_ _1\"></span>ewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _178\"> </span>351.952<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2c4\">538.463<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs2c5\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>  <span class=\"_ _173\"> </span>  <span class=\"_ _17b\"> </span>2.705<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs2c6\">3.872<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2c7\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _145\"> </span>Bew<span class=\"_ _1\"></span>ertet zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert <span class=\"_ _17c\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> <span class=\"_ _171\"> </span>2.705<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2c8\">3.229<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2c9\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2ca\">zu F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>tPL<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2cb\">Bewertet z<span class=\"_ _1\"></span>um beiz<span class=\"_ _1\"></span>ulegenden<span class=\"_ _1\"></span> Zeitwert <span class=\"_ _17c\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2cc\">643<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs2cd\">Summe f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>ler Ver<span class=\"_ _1\"></span>bindlichkeite<span class=\"_ _1\"></span>n gem. IFRS 9 <span class=\"_ _17d\"> </span>2.942.69<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs2ce\">3.162.90<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs2cf\">*Inklusive H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndel<span class=\"_ _d\"></span>sbestand </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2d0\">Bei <span class=\"_ _f\"> </span>Sch<span class=\"_ _d\"></span>uldinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten, <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>bisher <span class=\"_ _f\"> </span>gem\u00e4<span class=\"_ _a\"></span>\u00df <span class=\"_ _11\"> </span>IAS 39<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>als <span class=\"_ _f\"> </span>desig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iert <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>rfolgs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ksam <span class=\"_ _e\"></span>zum <span class=\"_ _f\"></span>bei<span class=\"_ _a\"></span>zulegenden <span class=\"_ _e\"></span>Zeitwert <span class=\"_ _f\"> </span>bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>et </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2d1\">ware<span class=\"_ _a\"></span>n (IAS 39-K<span class=\"_ _a\"></span>ategorie: <span class=\"_ _d\"></span>Erfol<span class=\"_ _a\"></span>gswirksam <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en Zeitwer<span class=\"_ _a\"></span>t bewertet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente), ist <span class=\"_ _a\"></span>zu \u00fcberp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcf<span class=\"_ _d\"></span>en, <span class=\"_ _a\"></span>ob<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2d2\">das <span class=\"_ _1\"></span>Kriterium<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>Erfass<span class=\"_ _a\"></span>ung z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>fortg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f\u00fc<span class=\"_ _d\"></span>hrten <span class=\"_ _1\"></span>Ans<span class=\"_ _a\"></span>chaff<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>ten <span class=\"_ _1\"></span>oder er<span class=\"_ _1\"></span>fol<span class=\"_ _d\"></span>gs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>eut<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>al z<span class=\"_ _1\"></span>um<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iz<span class=\"_ _d\"></span>ulegend<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>Zeitw<span class=\"_ _a\"></span>ert <span class=\"_ _1\"></span>im </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2d3\">sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>E<span class=\"_ _d\"></span>rgeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>war<span class=\"_ _4\"></span>. <span class=\"_ _3\"></span>Sofe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>dies<span class=\"_ _d\"></span>es <span class=\"_ _1\"></span>nicht <span class=\"_ _3\"></span>erf\u00fcllt <span class=\"_ _1\"></span>war <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>aufgr<span class=\"_ _a\"></span>und <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Gesc<span class=\"_ _d\"></span>h\u00e4ftsmod<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>diese <span class=\"_ _3\"></span>Inst<span class=\"_ _a\"></span>rumente <span class=\"_ _1\"></span>auf </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2d4\">Basis des <span class=\"_ _a\"></span>beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>n Zeitw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>euert wur<span class=\"_ _a\"></span>den, wer<span class=\"_ _a\"></span>den di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erpfl<span class=\"_ _d\"></span>ichte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d be<span class=\"_ _a\"></span>wertet zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtPL <span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gorisi<span class=\"_ _a\"></span>ert. </div>Klassen\u00fcbe<span class=\"_ _1\"></span>rleitung<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> Designiert<span class=\"_ _1\"></span> bewertet<span class=\"_ _1\"></span> zu FVtPL<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> Verpfli<span class=\"_ _1\"></span>chtend bewertet<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> zu FVtOCI<span class=\"_ _3ca\"> </span>Designier<span class=\"_ _1\"></span>t bewerte<span class=\"_ _1\"></span>t zu<span class=\"_ _3ca\"> </span> FVtOCI<span class=\"_ _3ca\"> </span>Verpfli<span class=\"_ _1\"></span>chtend bewertet<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> zu FVtPL<span class=\"_ _3ca\"> </span>Designier<span class=\"_ _1\"></span>t bewerte<span class=\"_ _1\"></span>t zu<span class=\"_ _3ca\"> </span> FVtPL<span class=\"_ _3ca\"> </span>in TEU<span class=\"_ _1\"></span>R<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _161\"> </span>40.<span class=\"_ _1\"></span>804<span class=\"_ _3ca\"> </span>388<span class=\"_ _3ca\"> </span>206.017<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _17e\"> </span>40.804<span class=\"_ _3ca\"> </span>92.526<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _17f\"> </span>77.144<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _180\"> </span>30.066<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _181\"> </span>388<span class=\"_ _3ca\"> </span>6.281<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _182\"> </span>3.229<span class=\"_ _3ca\"> </span>643<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _a2\"> </span>3.229<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _17f\"> </span>643<span class=\"_ _3ca\"> </span>Wese<span class=\"_ _a\"></span>ntliche Sch\u00e4tzu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd Er<span class=\"_ _a\"></span>me<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>tsc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>gen<span class=\"_ _3ca\"> </span> Die <span class=\"_ _e\"></span>get<span class=\"_ _1\"></span>ro<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>fenen <span class=\"_ _e\"></span>we<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>entliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Sch<span class=\"_ _d\"></span>\u00e4tzung<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>und <span class=\"_ _f\"> </span>Ermess<span class=\"_ _a\"></span>ensentsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eidu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>im <span class=\"_ _f\"></span>Z<span class=\"_ _d\"></span>usamm<span class=\"_ _a\"></span>enhang <span class=\"_ _f\"> </span>mit <span class=\"_ _e\"></span>Fina<span class=\"_ _d\"></span>nzinstrum<span class=\"_ _a\"></span>enten<span class=\"_ _3ca\"> </span> sind in A<span class=\"_ _a\"></span>nhangang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be 24.2. <span class=\"_ _d\"></span>W<span class=\"_ _a\"></span>ertmind<span class=\"_ _a\"></span>erungsaufw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd f<span class=\"_ _a\"></span>\u00fcr finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6genswer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b Seit<span class=\"_ _a\"></span>e 145 d<span class=\"_ _d\"></span>argelegt.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> IFRS 17 \u2013<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>RSICH<span class=\"_ _d\"></span>ERUNGSV<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>RT<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>\u00c4<span class=\"_ _a\"></span>GE<span class=\"_ _3ca\"> </span> Allgemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> Am <span class=\"_ _1\"></span>25. Juni 2020<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ver<span class=\"_ _d\"></span>\u00f6f<span class=\"_ _a\"></span>fentlichte <span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>IASB <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Rechnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gslegu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>andar<span class=\"_ _d\"></span>d <span class=\"_ _1\"></span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherungsver<span class=\"_ _a\"></span>tr\u00e4ge <span class=\"_ _3\"></span>(I<span class=\"_ _d\"></span>FRS 17<span class=\"_ _d\"></span>). <span class=\"_ _1\"></span>Infolge-<span class=\"_ _3ca\"> </span>dessen <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tzt <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span>FRS 1<span class=\"_ _d\"></span>7 <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>bisherige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Standar<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>IFRS 4 f<span class=\"_ _2\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>am od<span class=\"_ _a\"></span>er n<span class=\"_ _a\"></span>ach <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> 1. <span class=\"_ _d\"></span>J\u00e4n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er 202<span class=\"_ _a\"></span>3 b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>esc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ftsj<span class=\"_ _d\"></span>ahre<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> auf <span class=\"_ _2\"></span>EU-Eben<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>IFRS 4 <span class=\"_ _2\"></span>sc<span class=\"_ _a\"></span>hrieb <span class=\"_ _2\"></span>ke<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>vertr\u00e4ge <span class=\"_ _2\"></span>vo<span class=\"_ _d\"></span>r <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>erm\u00f6glich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>Unternehm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>statt<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> bei der Be<span class=\"_ _d\"></span>wertung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itge<span class=\"_ _a\"></span>hend lokale Bil<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ors<span class=\"_ _a\"></span>chriften anzu<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en. Die VIG hat v<span class=\"_ _a\"></span>on<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> diesem  W<span class=\"_ _a\"></span>ahlre<span class=\"_ _a\"></span>cht  Gebrau<span class=\"_ _a\"></span>ch <span class=\"_ _7\"> </span>gem<span class=\"_ _a\"></span>acht.  Dur<span class=\"_ _a\"></span>ch <span class=\"_ _7\"> </span>I<span class=\"_ _a\"></span>FRS 17  wer<span class=\"_ _a\"></span>den  er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>mals  vom  IASB  ein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eitlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>  Rechn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsleg<span class=\"_ _a\"></span>ungs-<span class=\"_ _3ca\"> </span>methode<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge vo<span class=\"_ _a\"></span>rgeschrieb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n.  Die VIG h<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Anw<span class=\"_ _a\"></span>endung der \u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>angsvorsc<span class=\"_ _a\"></span>hriften in <span class=\"_ _a\"></span>Anhang C <span class=\"_ _d\"></span>zu IFRS 17 <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>sinform<span class=\"_ _a\"></span>atione<span class=\"_ _d\"></span>n f\u00fcr 2022<span class=\"_ _a\"></span> ange-<span class=\"_ _3ca\"> </span>passt. Di<span class=\"_ _d\"></span>e A<span class=\"_ _d\"></span>rt der \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungen von Re<span class=\"_ _a\"></span>chnungsleg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>ethoden <span class=\"_ _a\"></span>kann folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ma<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>usamm<span class=\"_ _a\"></span>engefasst <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: <span class=\"_ _a\"></span> \u00c4nderu<span class=\"_ _d\"></span>ngen der<span class=\"_ _d\"></span> Klassifizi<span class=\"_ _a\"></span>erung un<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> Bewertu<span class=\"_ _a\"></span>ng<span class=\"_ _3ca\"> </span> Durc<span class=\"_ _a\"></span>h die<span class=\"_ _a\"></span> An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>IFRS 17<span class=\"_ _a\"></span> erfolg<span class=\"_ _d\"></span>t <span class=\"_ _a\"></span>keine<span class=\"_ _a\"></span> \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>g<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r g<span class=\"_ _a\"></span>runds\u00e4<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>Klassifizier<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>.<span class=\"_ _3ca\"> </span> Dieser Sta<span class=\"_ _d\"></span>ndard l<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt sp<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>ifi<span class=\"_ _a\"></span>sche Gru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds\u00e4tz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> f\u00fcr den A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sa<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>z und die <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ausgest<span class=\"_ _a\"></span>ellten V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4g<span class=\"_ _d\"></span>en<span class=\"_ _3ca\"> </span> und gehalt<span class=\"_ _a\"></span>enen R\u00fc<span class=\"_ _d\"></span>ckve<span class=\"_ _d\"></span>rsicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsv<span class=\"_ _d\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fest.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> Anhand fol<span class=\"_ _a\"></span>gender Sc<span class=\"_ _a\"></span>hritte<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d eruie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t, ob <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtrag die Kri<span class=\"_ _a\"></span>ter<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>es V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtrags g<span class=\"_ _a\"></span>em\u00e4\u00df I<span class=\"_ _d\"></span>FRS 17 <span class=\"_ _d\"></span>erf\u00fcll<span class=\"_ _d\"></span>t:<span class=\"_ _3ca\"> </span> \u2022<span class=\"_ _8\"> </span>Identifizieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g, ob di<span class=\"_ _a\"></span>e V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span> sig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ifi<span class=\"_ _d\"></span>kant<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erung<span class=\"_ _a\"></span>srisiko eine<span class=\"_ _d\"></span>r ander<span class=\"_ _a\"></span>en Par<span class=\"_ _d\"></span>tei (V<span class=\"_ _2\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>nehm<span class=\"_ _d\"></span>er:in)<span class=\"_ _3ca\"> </span>enthalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Da<span class=\"_ _a\"></span>zu wird <span class=\"_ _d\"></span>gepr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ft, ob <span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e V<span class=\"_ _2\"></span>erpflicht<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Entsch\u00e4digu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>neh<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>thalt<span class=\"_ _a\"></span>en ist, wenn<span class=\"_ _3ca\"> </span>ein festg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>legt<span class=\"_ _a\"></span>es ungewisses <span class=\"_ _a\"></span>k\u00fcnftiges <span class=\"_ _a\"></span>versiche<span class=\"_ _d\"></span>rtes Er<span class=\"_ _a\"></span>eignis <span class=\"_ _a\"></span>die V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>neh<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ach<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>g betrif<span class=\"_ _a\"></span>ft;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Abtren<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> spezif<span class=\"_ _a\"></span>ischen eing<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ttete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ivat<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>nst\u00e4ndig abgr<span class=\"_ _2\"></span>enzbar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Ka<span class=\"_ _a\"></span>pitalanlageko<span class=\"_ _a\"></span>mponent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie<span class=\"_ _3ca\"> </span>eigenst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dig abg<span class=\"_ _a\"></span>re<span class=\"_ _d\"></span>nzbar<span class=\"_ _a\"></span>en G\u00fcte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n oder Di<span class=\"_ _a\"></span>enstleistung<span class=\"_ _d\"></span>en vo<span class=\"_ _a\"></span>m Ba<span class=\"_ _1\"></span>sis<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g. D<span class=\"_ _a\"></span>iese spezifizie<span class=\"_ _a\"></span>rten<span class=\"_ _3ca\"> </span>Kompon<span class=\"_ _a\"></span>enten sind <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ach <span class=\"_ _a\"></span>andere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Sta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dar<span class=\"_ _a\"></span>ds wie <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>a IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S <span class=\"_ _a\"></span>9 oder IFRS 15<span class=\"_ _a\"></span> zu bilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ier<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Der <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>rundlegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sa<span class=\"_ _d\"></span>tz <span class=\"_ _3\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>An<span class=\"_ _a\"></span>wendungsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eich <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>IFRS 17<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>falle<span class=\"_ _a\"></span>n, <span class=\"_ _3\"></span>ist <span class=\"_ _1\"></span>das <span class=\"_ _3\"></span>all<span class=\"_ _a\"></span>gemeine<span class=\"_ _3ca\"> </span> Bewert<span class=\"_ _a\"></span>ungsmodell <span class=\"_ _2\"></span>(General <span class=\"_ _2\"></span>Measur<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>Mod<span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>GMM<span class=\"_ _a\"></span>))<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>Zur <span class=\"_ _a\"></span>Bewert<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>einer <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>ruppe <span class=\"_ _2\"></span>von <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _3ca\"> </span> diesem A<span class=\"_ _a\"></span>nsatz sind f<span class=\"_ _d\"></span>olgen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds<span class=\"_ _d\"></span>\u00e4tze zu <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>achten: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>Es wird <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in <span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isiko<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>djus<span class=\"_ _a\"></span>tierter Bar<span class=\"_ _d\"></span>wert de<span class=\"_ _a\"></span>r k\u00fcnftigen <span class=\"_ _a\"></span>Er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>swerte<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>asst. Die k<span class=\"_ _a\"></span>\u00fcnftigen Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>flo<span class=\"_ _d\"></span>ws ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigen alle<span class=\"_ _3ca\"> </span>verf\u00fcgbar<span class=\"_ _a\"></span>en Info<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>matio<span class=\"_ _a\"></span>nen, die mit <span class=\"_ _a\"></span>beobacht<span class=\"_ _d\"></span>bar<span class=\"_ _a\"></span>en Markti<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>formatio<span class=\"_ _a\"></span>nen in Ein<span class=\"_ _a\"></span>klan<span class=\"_ _1\"></span>g s<span class=\"_ _a\"></span>tehen<span class=\"_ _3ca\"> </span>\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Zu<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _d\"></span>tzlich <span class=\"_ _a\"></span>wird ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rfasst, <span class=\"_ _a\"></span>der den <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ei V<span class=\"_ _2\"></span>ertragsabs<span class=\"_ _a\"></span>chluss <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>oc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> r<span class=\"_ _a\"></span>ealisierte<span class=\"_ _a\"></span>n Gewinn (Co<span class=\"_ _a\"></span>ntractual Se<span class=\"_ _a\"></span>rvice Margin (CSM<span class=\"_ _a\"></span>)) aus <span class=\"_ _d\"></span>einer <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _d\"></span>pe vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge<span class=\"_ _a\"></span>n w<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>piegelt. \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Der Gewin<span class=\"_ _d\"></span>n aus ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Gruppe von <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> wi<span class=\"_ _d\"></span>rd f<span class=\"_ _d\"></span>\u00fcr je<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en Z<span class=\"_ _a\"></span>eitraum erf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst, f<span class=\"_ _d\"></span>\u00fcr d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span>ungen erb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ach<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den. W<span class=\"_ _a\"></span>enn z<span class=\"_ _d\"></span>u erwarte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> is<span class=\"_ _d\"></span>t, dass <span class=\"_ _a\"></span>eine Grupp<span class=\"_ _a\"></span>e v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> \u00fcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>den k<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nfti<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsz<span class=\"_ _d\"></span>eitraum <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>last<span class=\"_ _a\"></span>end wir<span class=\"_ _a\"></span>d, ist der sic<span class=\"_ _a\"></span>h daraus <span class=\"_ _d\"></span>ergeb<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlust unmi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>elbar als<span class=\"_ _d\"></span> Auf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>and <span class=\"_ _a\"></span>zu erfassen.<span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Sobald Abs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>bezahlt od<span class=\"_ _d\"></span>er eing<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>ten sind, wir<span class=\"_ _2\"></span>d ein <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sw<span class=\"_ _d\"></span>ert in d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Bi<span class=\"_ _d\"></span>la<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>z erfass<span class=\"_ _a\"></span>t, n<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>ch bevo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> der zugrundeli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertrag ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er G<span class=\"_ _d\"></span>rupp<span class=\"_ _d\"></span>e von <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _a\"></span>zugeord<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>wurde. Na<span class=\"_ _a\"></span>ch erfol<span class=\"_ _a\"></span>gte<span class=\"_ _1\"></span>r Zuo<span class=\"_ _a\"></span>rd<span class=\"_ _d\"></span>nung zu einer <span class=\"_ _d\"></span>Gruppe <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den die Abs<span class=\"_ _a\"></span>chlusskost<span class=\"_ _a\"></span>en in die e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsp<span class=\"_ _a\"></span>reche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de B<span class=\"_ _a\"></span>ewertung ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>zog<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>der ursp<span class=\"_ _a\"></span>r\u00fcnglich e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fasst<span class=\"_ _a\"></span>e direkt <span class=\"_ _a\"></span>zuord<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nbar<span class=\"_ _a\"></span>e V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>enswert wir<span class=\"_ _a\"></span>d a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgeb<span class=\"_ _a\"></span>ucht.  F\u00fcr <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>dir<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kt <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nnbere<span class=\"_ _a\"></span>chtigten <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Lebens-Sp<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>das <span class=\"_ _1\"></span>Bewert<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsm<span class=\"_ _d\"></span>odell Va<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iable<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Fee <span class=\"_ _1\"></span>Appro<span class=\"_ _d\"></span>ach <span class=\"_ _1\"></span>(VF<span class=\"_ _a\"></span>A) angewe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>t. <span class=\"_ _1\"></span>Der <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>erfolgt <span class=\"_ _1\"></span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>GM<span class=\"_ _a\"></span>M. <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>olge<span class=\"_ _a\"></span>bewertung unterschei<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>VF<span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>jedoch vom GMM i<span class=\"_ _a\"></span>nsofern, als di<span class=\"_ _d\"></span>e CSM <span class=\"_ _a\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>winnbet<span class=\"_ _a\"></span>eiligu<span class=\"_ _d\"></span>ng an<span class=\"_ _d\"></span>zupass<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n ist. <span class=\"_ _a\"></span> Im<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ergl<span class=\"_ _a\"></span>eic<span class=\"_ _a\"></span>h <span class=\"_ _11\"> </span>zum<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>GMM <span class=\"_ _f\"> </span>ver<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ach<span class=\"_ _a\"></span>t <span class=\"_ _11\"> </span>der <span class=\"_ _f\"> </span>Pr<span class=\"_ _a\"></span>emi<span class=\"_ _a\"></span>um <span class=\"_ _11\"> </span>All<span class=\"_ _a\"></span>oc<span class=\"_ _a\"></span>atio<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>Ap<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>oach<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>(P<span class=\"_ _2\"></span>AA<span class=\"_ _a\"></span>) <span class=\"_ _11\"> </span>die<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Ber<span class=\"_ _a\"></span>ech<span class=\"_ _d\"></span>nun<span class=\"_ _a\"></span>g <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>D<span class=\"_ _a\"></span>eck<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>r\u00fcck<span class=\"_ _a\"></span>stell<span class=\"_ _a\"></span>u<span class=\"_ _a\"></span>ng (Li<span class=\"_ _a\"></span>abili<span class=\"_ _a\"></span>ty fo<span class=\"_ _a\"></span>r Re<span class=\"_ _a\"></span>mai<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Co<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rage (<span class=\"_ _a\"></span>LRC<span class=\"_ _a\"></span>)). Di<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span>s Mod<span class=\"_ _a\"></span>ell k<span class=\"_ _a\"></span>ann <span class=\"_ _d\"></span>f\u00fcr<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ku<span class=\"_ _a\"></span>rzf<span class=\"_ _a\"></span>ristig<span class=\"_ _a\"></span>e V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>gsv<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>r\u00e4ge u<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fcr V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rungs<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>tr<span class=\"_ _a\"></span>\u00e4ge <span class=\"_ _a\"></span>mit <span class=\"_ _2\"></span>\u00e4hnl<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>hen <span class=\"_ _a\"></span>Be<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>tungs<span class=\"_ _a\"></span>erg<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>sen <span class=\"_ _2\"></span>wie <span class=\"_ _a\"></span>im<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>GMM<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>hera<span class=\"_ _a\"></span>ngez<span class=\"_ _a\"></span>oge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>In <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ni<span class=\"_ _a\"></span>chtl<span class=\"_ _a\"></span>ebe<span class=\"_ _d\"></span>n-<span class=\"_ _a\"></span>Spa<span class=\"_ _d\"></span>rt<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>wend<span class=\"_ _a\"></span>et <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>VIG <span class=\"_ _2\"></span>f\u00fcr all<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Ers<span class=\"_ _a\"></span>tve<span class=\"_ _a\"></span>rsic<span class=\"_ _a\"></span>her<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>sve<span class=\"_ _a\"></span>rtr<span class=\"_ _a\"></span>\u00e4ge<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>einem<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Dec<span class=\"_ _a\"></span>ku<span class=\"_ _d\"></span>ngs<span class=\"_ _a\"></span>zei<span class=\"_ _a\"></span>tra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>vo<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>maxi<span class=\"_ _a\"></span>m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>zw\u00f6lf<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Mon<span class=\"_ _a\"></span>ate<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>P<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>A<span class=\"_ _a\"></span> an<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>Da<span class=\"_ _a\"></span>r\u00fcb<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>naus<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _2\"></span>der P<span class=\"_ _2\"></span>AA<span class=\"_ _a\"></span> au<span class=\"_ _a\"></span>ch f\u00fc<span class=\"_ _a\"></span>r al<span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>hrj\u00e4<span class=\"_ _a\"></span>hrige<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>e<span class=\"_ _d\"></span>rtr<span class=\"_ _d\"></span>\u00e4g<span class=\"_ _a\"></span>e a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ewe<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>t, di<span class=\"_ _a\"></span>e di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>betr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fe<span class=\"_ _a\"></span>nden<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>gn<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>skri<span class=\"_ _a\"></span>teri<span class=\"_ _a\"></span>en g<span class=\"_ _a\"></span>em<span class=\"_ _d\"></span>. <span class=\"_ _a\"></span>IFRS<span class=\"_ _a\"></span> 17 <span class=\"_ _a\"></span>erf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>en.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span> Die<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Bewe<span class=\"_ _a\"></span>rtu<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>gru<span class=\"_ _a\"></span>nds\u00e4<span class=\"_ _a\"></span>tze <span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>es<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AA<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>ter<span class=\"_ _a\"></span>sch<span class=\"_ _a\"></span>eide<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>lge<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>wes<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span>tli<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ber<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> vom Pr\u00e4m<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>en\u00fcb<span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>tra<span class=\"_ _a\"></span>gsmo<span class=\"_ _a\"></span>del<span class=\"_ _d\"></span>l gem<span class=\"_ _a\"></span>. I<span class=\"_ _a\"></span>FRS <span class=\"_ _a\"></span>4: \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Die LRC e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tspric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n er<span class=\"_ _a\"></span>haltenen P<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> abz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>ch abge<span class=\"_ _d\"></span>gren<span class=\"_ _d\"></span>zter A<span class=\"_ _d\"></span>bschlussko<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n und ab<span class=\"_ _a\"></span>z\u00fcglich j<span class=\"_ _d\"></span>ener Be<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00e4ge, di<span class=\"_ _a\"></span>e unter d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gste<span class=\"_ _d\"></span>chnisc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rgeb<span class=\"_ _a\"></span>nis ber<span class=\"_ _d\"></span>eits als <span class=\"_ _a\"></span>Ertrag erfass<span class=\"_ _a\"></span>t wur<span class=\"_ _d\"></span>den.<span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Die Bewert<span class=\"_ _a\"></span>ung der LIC b<span class=\"_ _a\"></span>einhaltet ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Anp<span class=\"_ _a\"></span>assung um d<span class=\"_ _a\"></span>en Zeitw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>des <span class=\"_ _d\"></span>Geldes. <span class=\"_ _d\"></span>Zudem s<span class=\"_ _a\"></span>piegelt sie <span class=\"_ _a\"></span>die Auswir<span class=\"_ _a\"></span>kungen von fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Ris<span class=\"_ _a\"></span>iken wider<span class=\"_ _4\"></span>, wenn m<span class=\"_ _a\"></span>ehr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>als zw\u00f6lf <span class=\"_ _d\"></span>Monate <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>wisc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m P<span class=\"_ _a\"></span>r\u00e4mien<span class=\"_ _d\"></span>-F\u00e4lli<span class=\"_ _a\"></span>gkeitsze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>punkt un<span class=\"_ _a\"></span>d de<span class=\"_ _1\"></span>m entspre<span class=\"_ _a\"></span>chenden <span class=\"_ _a\"></span>Leistungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eitra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Um eine V<span class=\"_ _a\"></span>erlus<span class=\"_ _a\"></span>tkompo<span class=\"_ _d\"></span>nente <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u ber<span class=\"_ _a\"></span>echne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _d\"></span>bei<span class=\"_ _a\"></span> de<span class=\"_ _1\"></span>r B<span class=\"_ _a\"></span>ewertung <span class=\"_ _a\"></span>der LRC f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r belast<span class=\"_ _a\"></span>ende V<span class=\"_ _2\"></span>ertr\u00e4ge ei<span class=\"_ _a\"></span>ne explizite Bewert<span class=\"_ _a\"></span>ung der Risikoa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>fin<span class=\"_ _a\"></span>anzielle Ris<span class=\"_ _a\"></span>iken inkludier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Un<span class=\"_ _a\"></span>ter gleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en V<span class=\"_ _a\"></span>ora<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>etzungen <span class=\"_ _d\"></span>w\u00e4re g<span class=\"_ _a\"></span>em. IFRS 4 ei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> Dr<span class=\"_ _a\"></span>ohve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _d\"></span>r\u00fcckstel<span class=\"_ _d\"></span>lung gebi<span class=\"_ _a\"></span>ldet wor<span class=\"_ _a\"></span>den.  \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Die Bewert<span class=\"_ _a\"></span>ung der R\u00fcckst<span class=\"_ _a\"></span>ellung f\u00fcr <span class=\"_ _d\"></span>noch <span class=\"_ _d\"></span>nicht <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bge<span class=\"_ _d\"></span>wickelt<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungsf<span class=\"_ _a\"></span>\u00e4lle (Liabili<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>y for <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>nc<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rr<span class=\"_ _a\"></span>ed Claims (<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>IC)<span class=\"_ _a\"></span>) erfolgt a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f B<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sis <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ines <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bg<span class=\"_ _a\"></span>ezinsten w<span class=\"_ _a\"></span>ahrscheinlich<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>itsge<span class=\"_ _a\"></span>wichtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wart<span class=\"_ _a\"></span>ungswerts <span class=\"_ _a\"></span>und bein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>altet ei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> Risikoan<span class=\"_ _a\"></span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>ung f\u00fcr nichtfi<span class=\"_ _a\"></span>nanziell<span class=\"_ _d\"></span>e Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Da<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er i<span class=\"_ _d\"></span>nkludie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span> die R\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erpflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tung <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Begl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung a<span class=\"_ _d\"></span>nder<span class=\"_ _a\"></span>er mit dem V<span class=\"_ _2\"></span>ertrag <span class=\"_ _d\"></span>zus<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>nh\u00e4ngend<span class=\"_ _a\"></span>en Aufwend<span class=\"_ _a\"></span>ungen wie <span class=\"_ _a\"></span>einerseits noc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht gemelde<span class=\"_ _a\"></span>te Sch\u00e4d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> (<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS 4 incurr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d b<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>t not <span class=\"_ _a\"></span>repo<span class=\"_ _d\"></span>rtet <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>IBNR<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>), sc<span class=\"_ _a\"></span>hwebend<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herung<span class=\"_ _a\"></span>sf\u00e4lle sowie Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ade<span class=\"_ _a\"></span>nsbearbeit<span class=\"_ _a\"></span>ungskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Basier<span class=\"_ _a\"></span>end a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>systemati<span class=\"_ _a\"></span>scher<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>und sa<span class=\"_ _d\"></span>chger<span class=\"_ _a\"></span>echter <span class=\"_ _a\"></span>Grundlage<span class=\"_ _a\"></span> alloziert <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Abschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>auf ak<span class=\"_ _a\"></span>tuelle <span class=\"_ _d\"></span>und <span class=\"_ _d\"></span>k<span class=\"_ _d\"></span>\u00fcnfti<span class=\"_ _a\"></span>ge Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>ausges<span class=\"_ _a\"></span>tellten <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>vertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>diesen<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss<span class=\"_ _a\"></span>kosten <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>eh\u00f6re<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>auch <span class=\"_ _3\"></span>Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e, <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>sich direkt <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>bzw<span class=\"_ _2\"></span>. <span class=\"_ _f\"></span>k<span class=\"_ _d\"></span>\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Grupp<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>die <span class=\"_ _f\"></span>er<span class=\"_ _a\"></span>wartungsgem\u00e4<span class=\"_ _a\"></span>\u00df <span class=\"_ _f\"> </span>aus <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erl\u00e4ngeru<span class=\"_ _d\"></span>ngen <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>dieser <span class=\"_ _3\"></span>Gruppe<span class=\"_ _a\"></span> entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werd<span class=\"_ _a\"></span>en, <span class=\"_ _2\"></span>zuord<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>lasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>solc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>Abs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hlu<span class=\"_ _a\"></span>sskosten <span class=\"_ _2\"></span>gezahlt <span class=\"_ _2\"></span>oder <span class=\"_ _4\"></span>wurde<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>sie <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erbindlichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>angese<span class=\"_ _a\"></span>tzt, bevor <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>zug<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>h\u00f6rig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gruppe <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>tr\u00e4gen <span class=\"_ _3\"></span>bilanziert <span class=\"_ _e\"></span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _f\"> </span>wir<span class=\"_ _a\"></span>d <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswert <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>Abschl<span class=\"_ _a\"></span>usskosten angeset<span class=\"_ _d\"></span>zt. <span class=\"_ _7\"> </span>So<span class=\"_ _d\"></span>bald <span class=\"_ _7\"> </span>die  V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge  bewertet  wurde<span class=\"_ _d\"></span>n, <span class=\"_ _7\"> </span>wir<span class=\"_ _a\"></span>d <span class=\"_ _7\"> </span>der <span class=\"_ _7\"> </span>zuor<span class=\"_ _a\"></span>denbare  T<span class=\"_ _4\"></span>eil <span class=\"_ _7\"> </span>dieses  V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _d\"></span>nsw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ts ausgeb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>cht <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Bestandt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Bewert<span class=\"_ _d\"></span>ung <span class=\"_ _e\"></span>bei <span class=\"_ _3\"></span>erstmali<span class=\"_ _a\"></span>gem <span class=\"_ _3\"></span>Ansatz <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>LRC <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>zugeh\u00f6rige<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Grupp<span class=\"_ _d\"></span>e. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>LRC angeset<span class=\"_ _d\"></span>zte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss<span class=\"_ _a\"></span>kosten u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>terliege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> r<span class=\"_ _a\"></span>egelm\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> W<span class=\"_ _a\"></span>erthaltigk<span class=\"_ _a\"></span>eitspr\u00fcfu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <div class=\"t m1 h43 ff58 fs1d fcc sc0 ls4 ws0 gs2ff\">\u00c4nderu<span class=\"_ _d\"></span>ngen der<span class=\"_ _d\"></span> Darst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llung <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> Anga<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs300\">Hinsichtl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Darstell<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nbilanz <span class=\"_ _3\"></span>fasst <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>VIG <span class=\"_ _3\"></span>ausgest<span class=\"_ _a\"></span>ellte <span class=\"_ _3\"></span>(R\u00fcck-)V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>erungsvertr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _d\"></span>ne<span class=\"_ _3ca\"> </span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs301\">R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge wie f<span class=\"_ _a\"></span>olgt zus<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>:<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs302\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Portfolios <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgest<span class=\"_ _a\"></span>ellten (R\u00fcck-<span class=\"_ _a\"></span>)V<span class=\"_ _a\"></span>ersicher<span class=\"_ _d\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n, die V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _d\"></span>enswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stel<span class=\"_ _a\"></span>len<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs303\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Portfolios <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on ge<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en, die <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte da<span class=\"_ _d\"></span>rstellen, <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs304\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Portfolios <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgest<span class=\"_ _a\"></span>ellten (R\u00fcck-<span class=\"_ _a\"></span>)V<span class=\"_ _a\"></span>ersicher<span class=\"_ _d\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n, die V<span class=\"_ _2\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span>en darstel<span class=\"_ _d\"></span>len, u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs305\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Portfolios <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on ge<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en, die <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erbindl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en d<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span>n.  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs306\">Portfoli<span class=\"_ _a\"></span>os <span class=\"_ _1\"></span>von V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sowie R\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>die als <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> ausgewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs307\">werde<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>getr<span class=\"_ _a\"></span>ennt <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Portfol<span class=\"_ _a\"></span>ios <span class=\"_ _e\"></span>dar<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellt, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erbindli<span class=\"_ _d\"></span>chkeit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>ausgewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>Saldier<span class=\"_ _a\"></span>ung <span class=\"_ _f\"></span>ist <span class=\"_ _e\"></span>unter<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs308\">IFRS 17 <span class=\"_ _a\"></span>nicht g<span class=\"_ _d\"></span>estatte<span class=\"_ _d\"></span>t, di<span class=\"_ _a\"></span>es stell<span class=\"_ _d\"></span>t eine<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>entlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n U<span class=\"_ _a\"></span>nterschie<span class=\"_ _a\"></span>d in der D<span class=\"_ _a\"></span>arstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>Bila<span class=\"_ _a\"></span>nz im <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu IFRS 4 d<span class=\"_ _a\"></span>ar<span class=\"_ _2\"></span>,<span class=\"_ _3ca\"> </span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs309\">wo ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Sal<span class=\"_ _d\"></span>dieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g m\u00f6g<span class=\"_ _d\"></span>lich <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ar<span class=\"_ _4\"></span>.<span class=\"_ _3ca\"> </span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs30a\">Analog z<span class=\"_ _1\"></span>ur neuen <span class=\"_ _1\"></span>Darstell<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>der B<span class=\"_ _1\"></span>ilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> \u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Gewinn- und<span class=\"_ _3ca\"> </span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs30b\">V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g. <span class=\"_ _1\"></span>Diese <span class=\"_ _1\"></span>weiche<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>sowo<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>ihrer <span class=\"_ _1\"></span>Bezeic<span class=\"_ _a\"></span>hnung <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>inhaltlic<span class=\"_ _d\"></span>h <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>jenen <span class=\"_ _1\"></span>unter <span class=\"_ _1\"></span>IFRS 4 <span class=\"_ _1\"></span>darg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ab.<span class=\"_ _3ca\"> </span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs30c\">Unter I<span class=\"_ _d\"></span>FRS 17 <span class=\"_ _d\"></span>stelle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sic<span class=\"_ _a\"></span>h die Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>hr w<span class=\"_ _1\"></span>ie fo<span class=\"_ _a\"></span>lgt dar: <span class=\"_ _d\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs30d\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Ve<span class=\"_ _a\"></span>rsicherungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sges<span class=\"_ _a\"></span>tellter V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge,<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs30e\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Ve<span class=\"_ _a\"></span>rsicherungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fwen<span class=\"_ _d\"></span>dung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgest<span class=\"_ _a\"></span>ellter V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge,<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs30f\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Ve<span class=\"_ _a\"></span>rsicherungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>inanze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>bnis und<span class=\"_ _3ca\"> </span><span class=\"_ _d\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs310\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e und Auf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ungen aus g<span class=\"_ _a\"></span>ehaltenen <span class=\"_ _a\"></span>R\u00fcc<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungsvertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span> </div><div class=\"t m1 h43 ff58 fs1d fcc sc0 ls4 ws0 gs311\">Diskontieru<span class=\"_ _a\"></span>ngszinssatz<span class=\"_ _3ca\"> </span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs312\">Der f\u00fcr die A<span class=\"_ _a\"></span>bzinsung <span class=\"_ _a\"></span>der Zahlungss<span class=\"_ _a\"></span>tr\u00f6me <span class=\"_ _a\"></span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dte Zi<span class=\"_ _d\"></span>nssatz s<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> zum <span class=\"_ _a\"></span>Er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>anwendungs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>punkt wie folg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>:<span class=\"_ _3ca\"> </span><span class=\"_ _d\"></span> </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs313\">Spot Rates*<span class=\"_ _1\"></span> <span class=\"_ _183\"> </span><span class=\"fs1c\">1 Jahr<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs314\">3 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs315\">5 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs316\">10 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs317\">20 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs318\">30 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"c w28 h2d gs319\"><div class=\"t m1 x0 h5f y61c ff5a fs1c fcb sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs31a\">ALL<span class=\"_ _1\"></span> <span class=\"_ _9d\"> </span>-0,58<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs31b\">-0,25<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs31c\">-0,08<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs31d\">0,21<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs31e\">0,46<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs31f\">1,05<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs320\">BAM<span class=\"_ _1\"></span> <span class=\"_ _8a\"> </span>-0,64<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs321\">-0,30<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs322\">-0,13<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs323\">0,15<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs324\">0,40<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs325\">1,01<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs326\">BGN<span class=\"_ _1\"></span> <span class=\"_ _bb\"> </span>-0,64<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs327\">-0,30<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs328\">-0,13<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs329\">0,15<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs32a\">0,40<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs32b\">1,01<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs32c\">CHF<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>-0,80<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs32d\">-0,48<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs32e\">-0,33<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs32f\">-0,01<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs330\">-0,01<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs331\">0,32<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs332\">CZK<span class=\"_ _1\"></span> <span class=\"_ _184\"> </span>4,63<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs333\">4,13<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs334\">3,71<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs335\">3,09<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs336\">2,96<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs337\">3,06<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs338\">EUR<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>-0<span class=\"_ _1\"></span>,58<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs339\">-0,25<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs33a\">-0,08<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs33b\">0,21<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs33c\">0,46<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs33d\">1,05<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs33e\">GBP<span class=\"_ _1\"></span> <span class=\"_ _8b\"> </span>0,78<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs33f\">1,20<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs340\">1,20<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs341\">1,11<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs342\">1,05<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs343\">1,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs344\">GEL<span class=\"_ _1\"></span> <span class=\"_ _185\"> </span>7,78<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs345\">8,13<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs346\">8,13<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs347\">8,07<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs348\">7,87<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs349\">7,34<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs34a\">HRK<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>-0,18<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs34b\">0,01<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs34c\">0,19<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs34d\">0,82<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs34e\">1,72<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs34f\">2,21<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs350\">HUF<span class=\"_ _1\"></span> <span class=\"_ _184\"> </span>3,49<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs351\">4,13<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs352\">4,29<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs353\">4,43<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs354\">4,66<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs355\">4,69<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs356\">MDL<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span>-0,58<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs357\">-0,25<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs358\">-0,08<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs359\">0,21<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs35a\">0,46<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs35b\">1,05<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs35c\">MKD<span class=\"_ _1\"></span> <span class=\"_ _8a\"> </span>-0,58<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs35d\">-0,25<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs35e\">-0,08<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs35f\">0,21<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs360\">0,46<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs361\">1,05<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs362\">PLN<span class=\"_ _1\"></span> <span class=\"_ _184\"> </span>2,66<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs363\">3,60<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs364\">3,73<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs365\">3,57<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs366\">3,49<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs367\">3,47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs368\">RON<span class=\"_ _1\"></span> <span class=\"_ _186\"> </span>3,93<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs369\">4,52<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs36a\">4,68<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs36b\">5,07<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs36c\">5,01<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs36d\">4,68<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs36e\">RSD<span class=\"_ _1\"></span> <span class=\"_ _8b\"> </span>2,21<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs36f\">2,76<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs370\">3,29<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs371\">4,01<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs372\">4,17<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs373\">4,06<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs374\">TRY<span class=\"_ _1\"></span> <span class=\"_ _bb\"> </span>2<span class=\"_ _1\"></span>1,64<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs375\">24,35<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs376\">25,35<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs377\">24,27<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs378\">20,71<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs379\">16,92<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs37a\">UAH<span class=\"_ _1\"></span> <span class=\"_ _8a\"> </span>11,4<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs37b\">12,73<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs37c\">12,68<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs37d\">10,14<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs37e\">7,58<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs37f\">6,82<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs380\">USD<span class=\"_ _1\"></span> <span class=\"_ _8b\"> </span>0,44<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs381\">1,08<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs382\">1,28<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs383\">1,50<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs384\">1,67<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs385\">1,64<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs386\">*Ohne <span class=\"_ _a\"></span>Ill<span class=\"_ _1\"></span>iquidit\u00e4tsanpassu<span class=\"_ _d\"></span>ng<span class=\"_ _3ca\"> </span> </div>Illiquidit\u00e4tsa<span class=\"_ _1\"></span>npassu<span class=\"_ _1\"></span>ng <span class=\"_ _187\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span></span>in Basis<span class=\"_ _1\"></span>punkten<span class=\"_ _3ca\"> </span>Bosn<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span>Herz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _188\"> </span>100<span class=\"_ _3ca\"> </span>Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _189\"> </span>45<span class=\"_ _3ca\"> </span>Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chla<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _18a\"> </span>15<span class=\"_ _3ca\"> </span>Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (HR<span class=\"_ _1\"></span>K)<span class=\"_ _1\"></span> <span class=\"_ _18b\"> </span>9<span class=\"_ _3ca\"> </span>Lie<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ein <span class=\"_ _18c\"> </span>15<span class=\"_ _3ca\"> </span>\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _18d\"> </span>15<span class=\"_ _3ca\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _18e\"> </span>63<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>rbien<span class=\"_ _1\"></span> <span class=\"_ _18f\"> </span>200<span class=\"_ _3ca\"> </span>Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _190\"> </span>8<span class=\"_ _3ca\"> </span>Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _188\"> </span>29<span class=\"_ _3ca\"> </span>T\u00fcr<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _191\"> </span>26<span class=\"_ _3ca\"> </span>Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _192\"> </span>19<span class=\"_ _3ca\"> </span>\u00dcberga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsvorsc<span class=\"_ _a\"></span>hriften  Zur Anw<span class=\"_ _a\"></span>endung von <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>FRS 17<span class=\"_ _a\"></span> hat die <span class=\"_ _a\"></span>VIG<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zum \u00dcberga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>tp<span class=\"_ _1\"></span>unk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, dem 1.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>J\u00e4nner 2022,<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>jede Gruppe <span class=\"_ _a\"></span>von V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> so <span class=\"_ _a\"></span>bestimmt, <span class=\"_ _a\"></span>angesetzt u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d be<span class=\"_ _a\"></span>wertet, als ob I<span class=\"_ _a\"></span>FRS 17 s<span class=\"_ _d\"></span>cho<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im<span class=\"_ _d\"></span>me<span class=\"_ _d\"></span>r gegolte<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>h\u00e4tte (sof<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n nic<span class=\"_ _d\"></span>ht und<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fchr<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r);<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>alle <span class=\"_ _a\"></span>als<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>nsw<span class=\"_ _a\"></span>ert <span class=\"_ _a\"></span>ange<span class=\"_ _a\"></span>set<span class=\"_ _a\"></span>zte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Abs<span class=\"_ _a\"></span>chlu<span class=\"_ _a\"></span>sskos<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n so<span class=\"_ _a\"></span> be<span class=\"_ _d\"></span>st<span class=\"_ _a\"></span>immt,<span class=\"_ _a\"></span> an<span class=\"_ _a\"></span>ges<span class=\"_ _a\"></span>etz<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>bew<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>et, <span class=\"_ _d\"></span>als<span class=\"_ _a\"></span> ob <span class=\"_ _a\"></span>IFR<span class=\"_ _a\"></span>S 17<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>chon<span class=\"_ _a\"></span> imm<span class=\"_ _a\"></span>er<span class=\"_ _3ca\"> </span>geg<span class=\"_ _a\"></span>olt<span class=\"_ _a\"></span>en h<span class=\"_ _a\"></span>\u00e4tt<span class=\"_ _a\"></span>e. E<span class=\"_ _d\"></span>s <span class=\"_ _a\"></span>wur<span class=\"_ _a\"></span>de j<span class=\"_ _a\"></span>edo<span class=\"_ _a\"></span>ch k<span class=\"_ _a\"></span>ein<span class=\"_ _a\"></span>e W<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>haltig<span class=\"_ _a\"></span>kei<span class=\"_ _a\"></span>tsp<span class=\"_ _d\"></span>r\u00fc<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r d<span class=\"_ _d\"></span>em<span class=\"_ _d\"></span> \u00dc<span class=\"_ _a\"></span>be<span class=\"_ _d\"></span>rga<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>zeitp<span class=\"_ _a\"></span>unk<span class=\"_ _a\"></span>t d<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>chgef<span class=\"_ _a\"></span>\u00fchrt<span class=\"_ _a\"></span>. Z<span class=\"_ _a\"></span>um \u00dc<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>gan<span class=\"_ _a\"></span>gsz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>tp<span class=\"_ _a\"></span>unkt <span class=\"_ _a\"></span>wur<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ne W<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>hal<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>kei<span class=\"_ _a\"></span>tsp<span class=\"_ _a\"></span>r\u00fcf<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>urch<span class=\"_ _a\"></span>gef<span class=\"_ _a\"></span>\u00fchrt,<span class=\"_ _a\"></span> wo<span class=\"_ _a\"></span>bei <span class=\"_ _a\"></span>kei<span class=\"_ _a\"></span>n W<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>nderu<span class=\"_ _a\"></span>ngs<span class=\"_ _d\"></span>be<span class=\"_ _a\"></span>da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f f<span class=\"_ _a\"></span>est<span class=\"_ _a\"></span>ges<span class=\"_ _a\"></span>tell<span class=\"_ _a\"></span>t w<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>de;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>etwaige beste<span class=\"_ _a\"></span>hende S<span class=\"_ _d\"></span>alden a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>bucht, die nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ehen w\u00fcr<span class=\"_ _a\"></span>den, we<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS 17 s<span class=\"_ _a\"></span>chon imm<span class=\"_ _a\"></span>er angewa<span class=\"_ _a\"></span>ndt<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>or<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>w\u00e4re; <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>etwaige r<span class=\"_ _a\"></span>esu<span class=\"_ _1\"></span>lti<span class=\"_ _a\"></span>erend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Ne<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>todif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>nzen im Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pital e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fas<span class=\"_ _a\"></span>st.<span class=\"_ _3ca\"> </span>Die<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>zur <span class=\"_ _3\"></span>Abz<span class=\"_ _a\"></span>ins<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>ver<span class=\"_ _a\"></span>wen<span class=\"_ _a\"></span>dete<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>s\u00e4t<span class=\"_ _d\"></span>ze <span class=\"_ _3\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gru<span class=\"_ _a\"></span>ppen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>vertr<span class=\"_ _a\"></span>\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>wur<span class=\"_ _2\"></span>den <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>\u00dcb<span class=\"_ _a\"></span>erga<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>zeit<span class=\"_ _a\"></span>pu<span class=\"_ _d\"></span>nkt<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>be<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>sti<span class=\"_ _a\"></span>mmt. <span class=\"_ _3\"></span>Dahe<span class=\"_ _a\"></span>r <span class=\"_ _f\"> </span>si<span class=\"_ _a\"></span>nd <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>bei<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>trag<span class=\"_ _a\"></span>sbe<span class=\"_ _a\"></span>gin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _f\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ges<span class=\"_ _a\"></span>amt<span class=\"_ _a\"></span>e <span class=\"_ _f\"></span>La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>zeit <span class=\"_ _e\"></span>fe<span class=\"_ _a\"></span>stg<span class=\"_ _a\"></span>eleg<span class=\"_ _a\"></span>ten <span class=\"_ _f\"></span>Di<span class=\"_ _a\"></span>sko<span class=\"_ _a\"></span>nti<span class=\"_ _a\"></span>erung<span class=\"_ _a\"></span>ss<span class=\"_ _a\"></span>\u00e4tz<span class=\"_ _a\"></span>e <span class=\"_ _f\"> </span>zur <span class=\"_ _e\"></span>Be<span class=\"_ _a\"></span>wertu<span class=\"_ _a\"></span>ng <span class=\"_ _e\"></span>de<span class=\"_ _d\"></span>r Erf<span class=\"_ _a\"></span>\u00fcllu<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>wert<span class=\"_ _a\"></span>e  ei<span class=\"_ _a\"></span>ner <span class=\"_ _12\"> </span>Gr<span class=\"_ _a\"></span>upp<span class=\"_ _a\"></span>e  v<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>cher<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>tr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _12\"> </span>zum<span class=\"_ _d\"></span>  \u00dc<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>angs<span class=\"_ _a\"></span>zei<span class=\"_ _a\"></span>tpunk<span class=\"_ _a\"></span>t  di<span class=\"_ _a\"></span>e  g<span class=\"_ _a\"></span>ewic<span class=\"_ _a\"></span>hte<span class=\"_ _a\"></span>ten <span class=\"_ _12\"> </span>d<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>chsc<span class=\"_ _a\"></span>hnit<span class=\"_ _a\"></span>tlic<span class=\"_ _a\"></span>hen<span class=\"_ _d\"></span> Disk<span class=\"_ _a\"></span>o<span class=\"_ _d\"></span>nti<span class=\"_ _a\"></span>eru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ss\u00e4<span class=\"_ _a\"></span>tze <span class=\"_ _a\"></span>zum <span class=\"_ _a\"></span>Zeit<span class=\"_ _a\"></span>pun<span class=\"_ _a\"></span>kt <span class=\"_ _a\"></span>des <span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>stm<span class=\"_ _a\"></span>alig<span class=\"_ _a\"></span>en A<span class=\"_ _a\"></span>nsat<span class=\"_ _a\"></span>zes<span class=\"_ _d\"></span> d<span class=\"_ _a\"></span>er zu<span class=\"_ _a\"></span>gr<span class=\"_ _a\"></span>unde l<span class=\"_ _a\"></span>ieg<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>r\u00e4ge<span class=\"_ _a\"></span>. De<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>zur A<span class=\"_ _a\"></span>ufzi<span class=\"_ _a\"></span>ns<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> der<span class=\"_ _a\"></span> CS<span class=\"_ _a\"></span>M he<span class=\"_ _a\"></span>rang<span class=\"_ _a\"></span>ezog<span class=\"_ _a\"></span>ene<span class=\"_ _a\"></span> Dis<span class=\"_ _a\"></span>kon<span class=\"_ _d\"></span>ti<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>gsz<span class=\"_ _a\"></span>inss<span class=\"_ _a\"></span>atz<span class=\"_ _a\"></span> wur<span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>bei<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>ragsb<span class=\"_ _a\"></span>egi<span class=\"_ _a\"></span>nn u<span class=\"_ _a\"></span>nte<span class=\"_ _a\"></span>r A<span class=\"_ _a\"></span>nwen<span class=\"_ _a\"></span>dun<span class=\"_ _d\"></span>g <span class=\"_ _a\"></span>des<span class=\"_ _a\"></span> Bo<span class=\"_ _d\"></span>ttom<span class=\"_ _a\"></span>-u<span class=\"_ _a\"></span>p-A<span class=\"_ _a\"></span>nsat<span class=\"_ _a\"></span>zes <span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>timm<span class=\"_ _a\"></span>t. <span class=\"_ _a\"></span> Voll<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>t\u00e4n<span class=\"_ _a\"></span>di<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>retro<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ktiv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r An<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>atz<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>(FRA)<span class=\"_ _a\"></span> Die <span class=\"_ _e\"></span>VIG <span class=\"_ _e\"></span>hat <span class=\"_ _e\"></span>IFRS 17 <span class=\"_ _e\"></span>r\u00fcck<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irkend <span class=\"_ _3\"></span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dt <span class=\"_ _3\"></span>und<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nur <span class=\"_ _f\"> </span>dan<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>native<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>\u00dcberga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsme<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>Gebrauch <span class=\"_ _e\"></span>gem<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>cht,<span class=\"_ _a\"></span> sofern <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>FRA <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _e\"></span>durc<span class=\"_ _a\"></span>hf\u00fchrbar <span class=\"_ _3\"></span>war <span class=\"_ _e\"></span>bz<span class=\"_ _a\"></span>w. <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>unver<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4lt<span class=\"_ _d\"></span>nis<span class=\"_ _a\"></span>m\u00e4\u00df<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Koste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Arbeitsaufw<span class=\"_ _a\"></span>and <span class=\"_ _e\"></span>gef\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>h\u00e4tte. <span class=\"_ _3\"></span>Dieser Ansatz <span class=\"_ _12\"> </span>wurd<span class=\"_ _a\"></span>e  v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ra<span class=\"_ _a\"></span>ngig  f\u00fcr  Ni<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htl<span class=\"_ _d\"></span>ebens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungsve<span class=\"_ _d\"></span>rtr<span class=\"_ _d\"></span>\u00e4ge  so<span class=\"_ _a\"></span>wie  ausges<span class=\"_ _d\"></span>tellte <span class=\"_ _12\"> </span>und  g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>R\u00fcckv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span>vertr\u00e4ge <span class=\"_ _a\"></span>angewand<span class=\"_ _d\"></span>t, die gr<span class=\"_ _a\"></span>unds\u00e4tzli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter die A<span class=\"_ _a\"></span>nwendu<span class=\"_ _a\"></span>ng des P<span class=\"_ _2\"></span>AAs fal<span class=\"_ _a\"></span>len. Der <span class=\"_ _1\"></span>Ans<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tz setzt voraus, dass h<span class=\"_ _1\"></span>isto<span class=\"_ _a\"></span>rische Daten seit <span class=\"_ _1\"></span>dem erstmalige<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Ansat<span class=\"_ _d\"></span>z <span class=\"_ _1\"></span>des V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertrags<span class=\"_ _d\"></span> f\u00fcr <span class=\"_ _1\"></span>alle Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n von <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>ertr\u00e4gen <span class=\"_ _10\"> </span>einge<span class=\"_ _d\"></span>holt <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _10\"> </span>konnten. <span class=\"_ _12\"> </span>Die <span class=\"_ _11\"> </span>V<span class=\"_ _1\"></span>IG <span class=\"_ _10\"> </span>hat <span class=\"_ _10\"> </span>alle  a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>emessenen<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>und  b<span class=\"_ _a\"></span>elastbar<span class=\"_ _a\"></span>en <span class=\"_ _12\"> </span>Inform<span class=\"_ _a\"></span>ationen <span class=\"_ _10\"> </span>aus <span class=\"_ _12\"> </span>ihr<span class=\"_ _a\"></span>en bestehen<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>Besta<span class=\"_ _d\"></span>ndssyst<span class=\"_ _a\"></span>emen <span class=\"_ _1\"></span>ber\u00fccksi<span class=\"_ _a\"></span>chtigt, u<span class=\"_ _1\"></span>m das Ergebnis zu <span class=\"_ _1\"></span>erzielen, das dem <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ollst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dig ret<span class=\"_ _d\"></span>ros<span class=\"_ _d\"></span>pektiv<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Ans<span class=\"_ _d\"></span>atz am <span class=\"_ _3\"></span>n\u00e4chs<span class=\"_ _d\"></span>ten <span class=\"_ _3\"></span>komm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Jedoc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>unzurei<span class=\"_ _a\"></span>chende <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>erf\u00fcg<span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>rkeit <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>historisc<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>Daten <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Ha<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ptg<span class=\"_ _d\"></span>rund, <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alb<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>der FRA f\u00fcr das <span class=\"_ _d\"></span>la<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gfristig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Gesch\u00e4ft d<span class=\"_ _d\"></span>er VI<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>undur<span class=\"_ _d\"></span>chf\u00fc<span class=\"_ _d\"></span>hrbar is<span class=\"_ _a\"></span>t. Insbeson<span class=\"_ _a\"></span>dere f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>den<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Gro<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eil des <span class=\"_ _a\"></span>Le<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>ensversich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gspor<span class=\"_ _a\"></span>tfolios al<span class=\"_ _a\"></span>s auch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>des Portfol<span class=\"_ _d\"></span>ios <span class=\"_ _d\"></span>von Kran<span class=\"_ _d\"></span>ken<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngen <span class=\"_ _d\"></span>nach Art <span class=\"_ _a\"></span>der Leben<span class=\"_ _3ca\"> </span>oder auc<span class=\"_ _a\"></span>h<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Nichtlebens<span class=\"_ _a\"></span>versicheru<span class=\"_ _d\"></span>ngspo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfoli<span class=\"_ _a\"></span>os, welche mi<span class=\"_ _a\"></span>t de<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>GMM bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtet <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n.<span class=\"_ _3ca\"> </span>F\u00fcr <span class=\"_ _1\"></span>jede Gruppe von Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4gen, f\u00fcr <span class=\"_ _1\"></span>die der <span class=\"_ _1\"></span>vollst\u00e4ndi<span class=\"_ _a\"></span>g <span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>etro<span class=\"_ _a\"></span>spektive An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>icht<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hrb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>war<span class=\"_ _4\"></span>, <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>der F<span class=\"_ _1\"></span>ai<span class=\"_ _a\"></span>r-<span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>ue-<span class=\"_ _3ca\"> </span>Ansatz <span class=\"_ _d\"></span>ange<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>andt. <span class=\"_ _a\"></span> Fair<span class=\"_ _2\"></span>-Value-A<span class=\"_ _a\"></span>nsatz (FV<span class=\"_ _a\"></span>A)<span class=\"_ _d\"></span> Beim <span class=\"_ _3\"></span>Fai<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>-V<span class=\"_ _a\"></span>alue-A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tz <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>and<span class=\"_ _d\"></span>elt <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>sich <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>eine <span class=\"_ _3\"></span>ver<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fac<span class=\"_ _a\"></span>hte <span class=\"_ _e\"></span>Met<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ode<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>zur <span class=\"_ _3\"></span>Bestimm<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>CSM <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nd/ode<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ust-<span class=\"_ _3ca\"> </span>kompon<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fcr <span class=\"_ _1\"></span>Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen zum \u00dcbergangs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eitp<span class=\"_ _a\"></span>unkt<span class=\"_ _1\"></span>. Die v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Servicem<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> oder die V<span class=\"_ _a\"></span>erlustko<span class=\"_ _d\"></span>mpo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>LRC <span class=\"_ _3\"></span>zum <span class=\"_ _f\"></span>\u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>angszeitp<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nkt <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _f\"> </span>als <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _e\"></span>zwisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>dem <span class=\"_ _e\"></span>beizuleg<span class=\"_ _a\"></span>enden <span class=\"_ _3\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>wert <span class=\"_ _e\"></span>der Gruppe <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>den <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _2\"></span>diesem <span class=\"_ _a\"></span>Zeit<span class=\"_ _a\"></span>punkt <span class=\"_ _a\"></span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rten <span class=\"_ _a\"></span>bestim<span class=\"_ _a\"></span>mt. <span class=\"_ _a\"></span>Zur <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>timmu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g des <span class=\"_ _1\"></span>beiz<span class=\"_ _d\"></span>ulegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Zeit<span class=\"_ _d\"></span>werts w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>die V<span class=\"_ _a\"></span>orsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riften von <span class=\"_ _1\"></span>IFRS 13<span class=\"_ _d\"></span>-Bemess<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>beizuleg<span class=\"_ _a\"></span>enden <span class=\"_ _1\"></span>Zeitwer<span class=\"_ _d\"></span>ts <span class=\"_ _1\"></span>angewa<span class=\"_ _a\"></span>ndt. Hiervon <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>usg<span class=\"_ _a\"></span>enommen is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> die A<span class=\"_ _a\"></span>nwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g des <span class=\"_ _a\"></span>IFRS 13.47 <span class=\"_ _a\"></span>betref<span class=\"_ _a\"></span>fend das M<span class=\"_ _a\"></span>erkmal de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rzfristi<span class=\"_ _d\"></span>gen Ab<span class=\"_ _a\"></span>rufbarkeit.<span class=\"_ _a\"></span> Bei <span class=\"_ _3\"></span>Anwendu<span class=\"_ _d\"></span>ng <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Fair<span class=\"_ _2\"></span>-V<span class=\"_ _a\"></span>alue-A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>\u00dcbergangsz<span class=\"_ _a\"></span>eitpunkt <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>gestattet, <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _3\"></span>zusamm<span class=\"_ _a\"></span>enzufasse<span class=\"_ _a\"></span>n, <span class=\"_ _e\"></span>deren<span class=\"_ _d\"></span> Zeichnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g me<span class=\"_ _a\"></span>hr als ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Jah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> ausei<span class=\"_ _a\"></span>nanderliegt.<span class=\"_ _a\"></span> Zu<span class=\"_ _a\"></span>m <span class=\"_ _2\"></span>\u00dc<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>rga<span class=\"_ _2\"></span>ng<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>zei<span class=\"_ _a\"></span>tp<span class=\"_ _2\"></span>unkt<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>wu<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>ve<span class=\"_ _a\"></span>rf<span class=\"_ _a\"></span>\u00fcgb<span class=\"_ _2\"></span>ar<span class=\"_ _a\"></span>e,<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>an<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>me<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _2\"></span>b<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>as<span class=\"_ _d\"></span>tb<span class=\"_ _a\"></span>ar<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>I<span class=\"_ _a\"></span>nf<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>ma<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>on<span class=\"_ _d\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>g<span class=\"_ _d\"></span>e<span class=\"_ _a\"></span>nut<span class=\"_ _2\"></span>zt,<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>um<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>Fo<span class=\"_ _a\"></span>lg<span class=\"_ _a\"></span>end<span class=\"_ _2\"></span>es<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _a\"></span>u <span class=\"_ _2\"></span>be<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>im<span class=\"_ _a\"></span>me<span class=\"_ _2\"></span>n: \u2022<span class=\"_ _8\"> </span>Gruppen vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>ob es sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> bei d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _2\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>direkter \u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chussbetei<span class=\"_ _a\"></span>ligung handel<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>ob ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sa<span class=\"_ _d\"></span>bh\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gige Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6me f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4ge o<span class=\"_ _a\"></span>hne di<span class=\"_ _a\"></span>rekte \u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hussb<span class=\"_ _a\"></span>ete<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>gung vorliege<span class=\"_ _a\"></span>n,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>ob ein Kapit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>la<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lage<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag di<span class=\"_ _a\"></span>e Definition <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ines <span class=\"_ _a\"></span>Kapitalanlag<span class=\"_ _a\"></span>evertrags mit <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>essensabh<span class=\"_ _a\"></span>\u00e4ngiger \u00dcb<span class=\"_ _d\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ussbet<span class=\"_ _a\"></span>eiligung<span class=\"_ _3ca\"> </span>im Si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Defi<span class=\"_ _d\"></span>nitio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in I<span class=\"_ _d\"></span>FRS 17 <span class=\"_ _d\"></span>erf\u00fcll<span class=\"_ _d\"></span>t.<span class=\"_ _3ca\"> </span>Die VIG teil<span class=\"_ _a\"></span>t die versic<span class=\"_ _a\"></span>herungstec<span class=\"_ _a\"></span>hnischen <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>inan<span class=\"_ _d\"></span>zeffek<span class=\"_ _a\"></span>te in e<span class=\"_ _d\"></span>rfolgs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irksam<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> so<span class=\"_ _a\"></span>wie erfolg<span class=\"_ _a\"></span>sn<span class=\"_ _1\"></span>eut<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ale <span class=\"_ _d\"></span>Betr\u00e4ge <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f.<span class=\"_ _a\"></span> Um die Ve<span class=\"_ _a\"></span>rb<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndlichkeiten f\u00fcr V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge zum \u00dcbergangs<span class=\"_ _a\"></span>zeitpunk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>ermittel<span class=\"_ _a\"></span>n, <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>der Kapitalko<span class=\"_ _a\"></span>stenansa<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span> zur Bestimm<span class=\"_ _a\"></span>ung des b<span class=\"_ _a\"></span>eizulegen<span class=\"_ _d\"></span>den Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts v<span class=\"_ _a\"></span>erwendet. Di<span class=\"_ _a\"></span>eser w<span class=\"_ _d\"></span>urd<span class=\"_ _d\"></span>e wie f<span class=\"_ _a\"></span>olgt abgelei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et: \u2022<span class=\"_ _8\"> </span>die wirtsc<span class=\"_ _d\"></span>haftlic<span class=\"_ _d\"></span>h bere<span class=\"_ _a\"></span>chnete Bes<span class=\"_ _a\"></span>t-Estimate-<span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>erbi<span class=\"_ _a\"></span>ndlichkeit <span class=\"_ _a\"></span>oh<span class=\"_ _1\"></span>ne <span class=\"_ _a\"></span>Ber\u00fccksichtig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>hriften; <span class=\"_ _a\"></span>plu<span class=\"_ _1\"></span>s<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>einer marktg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echten Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>innm<span class=\"_ _a\"></span>arge.<span class=\"_ _3ca\"> </span>25.<span class=\"_ _7\"> </span>BILA<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>ZIERUNGS- UND<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>BEWER<span class=\"_ _d\"></span>TU<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>GSMET<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>ODEN<span class=\"_ _3ca\"> </span>25.1.<span class=\"ff5b\"> </span>W<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>hrun<span class=\"_ _a\"></span>gsumrec<span class=\"_ _1\"></span>hn<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> T<span class=\"_ _2\"></span>ransaktionen<span class=\"_ _a\"></span> in fremd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r W<span class=\"_ _a\"></span>\u00e4hrung <span class=\"_ _a\"></span> Die <span class=\"_ _a\"></span>Einzelabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l\u00fcss<span class=\"_ _a\"></span>e jed<span class=\"_ _a\"></span>er T<span class=\"_ _4\"></span>oc<span class=\"_ _d\"></span>htergesel<span class=\"_ _d\"></span>lsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>werden<span class=\"_ _a\"></span> in <span class=\"_ _a\"></span>jener <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>\u00e4hrung <span class=\"_ _a\"></span>erstell<span class=\"_ _d\"></span>t, <span class=\"_ _d\"></span>die <span class=\"_ _a\"></span>im U<span class=\"_ _a\"></span>mfeld <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>or<span class=\"_ _d\"></span>dentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch\u00e4fts-<span class=\"_ _3ca\"> </span>t\u00e4tigkeit <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s <span class=\"_ _11\"> </span>vorherrsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _11\"> </span>(<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>unktionale <span class=\"_ _11\"> </span>W<span class=\"_ _a\"></span>\u00e4hrung). <span class=\"_ _11\"> </span>Innerh<span class=\"_ _d\"></span>alb <span class=\"_ _11\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>entspric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _11\"> </span>die funktion<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>le W<span class=\"_ _a\"></span>\u00e4hrung im Wese<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>der lokal<span class=\"_ _d\"></span>en W<span class=\"_ _a\"></span>\u00e4hrung. Nicht <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> funktional<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> W<span class=\"_ _a\"></span>\u00e4hrung abges<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>loss<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Gesch\u00e4fts<span class=\"_ _a\"></span>vor<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>f\u00e4lle werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> mit dem<span class=\"_ _d\"></span> Devise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>mittelk<span class=\"_ _a\"></span>urs <span class=\"_ _1\"></span>am<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ag<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der jewei<span class=\"_ _a\"></span>ligen <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ransakti<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span> erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Die Umr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g der am Bilanzstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag in <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>emdw\u00e4<span class=\"_ _d\"></span>hrung bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>mo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et\u00e4r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>bi<span class=\"_ _a\"></span>ndlichkeiten<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in Euro <span class=\"_ _1\"></span>erfol<span class=\"_ _a\"></span>gt <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>Devise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>mitt<span class=\"_ _a\"></span>el-<span class=\"_ _3ca\"> </span>kurs am <span class=\"_ _a\"></span>Bilanzsticht<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g. D<span class=\"_ _a\"></span>araus res<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ltier<span class=\"_ _a\"></span>ende <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>emdw\u00e4h<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>sku<span class=\"_ _1\"></span>rsg<span class=\"_ _a\"></span>ewinne u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d -verlus<span class=\"_ _a\"></span>te wer<span class=\"_ _a\"></span>den erfolg<span class=\"_ _d\"></span>swirks<span class=\"_ _d\"></span>am erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Umrechn<span class=\"_ _a\"></span>ung von Einz<span class=\"_ _d\"></span>elabs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hl\u00fcs<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>n fremd<span class=\"_ _a\"></span>er W\u00e4hrun<span class=\"_ _a\"></span>g  V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte,<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _d\"></span>ndlichk<span class=\"_ _a\"></span>eiten <span class=\"_ _12\"> </span>so<span class=\"_ _a\"></span>wie <span class=\"_ _10\"> </span>Ertr\u00e4ge<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>und <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>ufwendung<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den <span class=\"_ _10\"> </span>in <span class=\"_ _11\"> </span>Euro, <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>richts<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g, <span class=\"_ _e\"></span>darg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellt. <span class=\"_ _3\"></span>Die <span class=\"_ _e\"></span>Umr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ung <span class=\"_ _3\"></span>aller <span class=\"_ _e\"></span>in <span class=\"_ _3\"></span>den <span class=\"_ _e\"></span>Einzelab<span class=\"_ _a\"></span>sch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>\u00fcssen <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>usg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>und <span class=\"_ _f\"> </span>S<span class=\"_ _d\"></span>chuld<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>in<span class=\"_ _3ca\"> </span>Euro erfolgt <span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>visenmitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lku<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s am <span class=\"_ _1\"></span>Bilanzstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag.<span class=\"_ _d\"></span> Die <span class=\"_ _1\"></span>Posten der <span class=\"_ _1\"></span>Gewi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- und <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>stre<span class=\"_ _a\"></span>chnung werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>mit dem durchs<span class=\"_ _a\"></span>chnittlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n D<span class=\"_ _a\"></span>evisenmittelk<span class=\"_ _a\"></span>ur<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> zum Mo<span class=\"_ _a\"></span>natsende <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mg<span class=\"_ _a\"></span>erechn<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>. I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Kapitalf<span class=\"_ _a\"></span>lu<span class=\"_ _1\"></span>ssr<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>nu<span class=\"_ _1\"></span>ng<span class=\"_ _d\"></span> wir<span class=\"_ _a\"></span>d f\u00fcr di<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>er\u00e4nde<span class=\"_ _a\"></span>rung der <span class=\"_ _7\"> </span>Bila<span class=\"_ _a\"></span>nzposten  der <span class=\"_ _7\"> </span>Devis<span class=\"_ _d\"></span>enmittelk<span class=\"_ _a\"></span>urs <span class=\"_ _7\"> </span>am<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>B<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>anzsti<span class=\"_ _a\"></span>chtag <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _7\"> </span>die  Ve<span class=\"_ _a\"></span>r\u00e4nderu<span class=\"_ _d\"></span>ng <span class=\"_ _7\"> </span>der<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>Posten  der <span class=\"_ _7\"> </span>Ge<span class=\"_ _d\"></span>winn-  und V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>dur<span class=\"_ _a\"></span>chsc<span class=\"_ _d\"></span>hnittlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>De<span class=\"_ _d\"></span>visenmi<span class=\"_ _d\"></span>ttelku<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s <span class=\"_ _f\"></span>zu<span class=\"_ _a\"></span>m <span class=\"_ _f\"> </span>Per<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>enende <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>. <span class=\"_ _f\"></span>Umr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ungsdif<span class=\"_ _2\"></span>ferenze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>auch soweit sie si<span class=\"_ _a\"></span>ch aus d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Bil<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>nach der <span class=\"_ _a\"></span>at<span class=\"_ _1\"></span> e<span class=\"_ _a\"></span>qu<span class=\"_ _1\"></span>it<span class=\"_ _d\"></span>y-Met<span class=\"_ _a\"></span>hode ergebe<span class=\"_ _a\"></span>n, werd<span class=\"_ _a\"></span>en direk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> im<span class=\"_ _d\"></span> Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapi<span class=\"_ _d\"></span>tal erfass<span class=\"_ _d\"></span>t. F\u00fcr <span class=\"_ _11\"> </span>s\u00e4m<span class=\"_ _d\"></span>tliche <span class=\"_ _f\"> </span>Posten <span class=\"_ _f\"> </span>des <span class=\"_ _11\"> </span>Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sses <span class=\"_ _f\"> </span>kam <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _11\"> </span>die <span class=\"_ _f\"> </span>t\u00fcrkis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen <span class=\"_ _f\"> </span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sells<span class=\"_ _a\"></span>chaften <span class=\"_ _f\"> </span>entspr<span class=\"_ _d\"></span>ech<span class=\"_ _d\"></span>end <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _11\"> </span>Hyp<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>inflations<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ors<span class=\"_ _a\"></span>chriften der De<span class=\"_ _a\"></span>visenmitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lku<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s am <span class=\"_ _a\"></span>Bilanzsti<span class=\"_ _d\"></span>chtag<span class=\"_ _d\"></span> zur A<span class=\"_ _d\"></span>nwend<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng. W\u00e4hrung <span class=\"_ _395\"> </span><span class=\"fs7\">Sti<span class=\"_ _1\"></span>chtagskurs <span class=\"_ _362\"> </span>D<span class=\"_ _a\"></span>urch<span class=\"_ _1\"></span>schnitt<span class=\"_ _1\"></span>skurs </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022<span class=\"_ _3ca\"> </span>1 EU<span class=\"_ _1\"></span>R \u2259<span class=\"_ _3ca\"> </span>Alba<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span> <span class=\"_ _1b2\"> </span>ALL <span class=\"_ _13a\"> </span>103,880<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>114,2300<span class=\"_ _3ca\"> </span>108,7483<span class=\"_ _3ca\"> </span>118,9211<span class=\"_ _3ca\"> </span>Bosn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>-He<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owin<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>ark<span class=\"_ _1\"></span> <span class=\"_ _fb\"> </span>B<span class=\"_ _1\"></span>AM <span class=\"_ _17c\"> </span>1,<span class=\"_ _1\"></span>9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Lew<span class=\"_ _1\"></span> <span class=\"_ _22d\"> </span>BG<span class=\"_ _1\"></span>N <span class=\"_ _82\"> </span>1,9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>orgis<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r L<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>GEL <span class=\"_ _352\"> </span>2,9960<span class=\"_ _3ca\"> </span>2,8844<span class=\"_ _3ca\"> </span>2,8432<span class=\"_ _3ca\"> </span>3,0686<span class=\"_ _3ca\"> </span>Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che K<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _396\"> </span>HRK/EU<span class=\"_ _1\"></span>R <span class=\"_ _13a\"> </span>1,000<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>7,5365<span class=\"_ _3ca\"> </span>1,0000<span class=\"_ _3ca\"> </span>7,5349<span class=\"_ _3ca\"> </span>Maz<span class=\"_ _1\"></span>edo<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che D<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _262\"> </span>MKD <span class=\"_ _4e\"> </span>61,4950<span class=\"_ _3ca\"> </span>61,4932<span class=\"_ _3ca\"> </span>61,5572<span class=\"_ _3ca\"> </span>61,6219<span class=\"_ _3ca\"> </span>Mol<span class=\"_ _1\"></span>dau<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Leu<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>M<span class=\"_ _1\"></span>DL <span class=\"_ _4e\"> </span>19,3574<span class=\"_ _3ca\"> </span>20,3792<span class=\"_ _3ca\"> </span>19,6431<span class=\"_ _3ca\"> </span>19,8982<span class=\"_ _3ca\"> </span>Neu<span class=\"_ _1\"></span>e T<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span>kis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e L<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span>a <span class=\"_ _8a\"> </span>T<span class=\"_ _1\"></span>RY <span class=\"_ _3b\"> </span>32,6531<span class=\"_ _3ca\"> </span>19,9649<span class=\"_ _3ca\"> </span>25,7597<span class=\"_ _3ca\"> </span>17,4088<span class=\"_ _3ca\"> </span>Po<span class=\"_ _1\"></span>lnis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Zl<span class=\"_ _1\"></span>oty<span class=\"_ _1\"></span> <span class=\"_ _1b2\"> </span>PLN <span class=\"_ _71\"> </span>4,3395<span class=\"_ _3ca\"> </span>4,6808<span class=\"_ _3ca\"> </span>4,5420<span class=\"_ _3ca\"> </span>4,6861<span class=\"_ _3ca\"> </span>Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>isc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r Le<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _2cc\"> </span>RON <span class=\"_ _82\"> </span>4,9756<span class=\"_ _3ca\"> </span>4,9495<span class=\"_ _3ca\"> </span>4,9467<span class=\"_ _3ca\"> </span>4,9313<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>izer<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _397\"> </span>CHF <span class=\"_ _71\"> </span>0,9260<span class=\"_ _3ca\"> </span>0,9847<span class=\"_ _3ca\"> </span>0,9718<span class=\"_ _3ca\"> </span>1,0047<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>rbis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>er D<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _249\"> </span>RSD<span class=\"_ _1\"></span> <span class=\"_ _1a4\"> </span>117,1737<span class=\"_ _3ca\"> </span>117,3224<span class=\"_ _3ca\"> </span>117,2530<span class=\"_ _3ca\"> </span>117,4641<span class=\"_ _3ca\"> </span>Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che K<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _a0\"> </span>C<span class=\"_ _d\"></span>ZK <span class=\"_ _3b\"> </span>24,7240<span class=\"_ _3ca\"> </span>24,1160<span class=\"_ _3ca\"> </span>24,0043<span class=\"_ _3ca\"> </span>24,5659<span class=\"_ _3ca\"> </span>Uk<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>iwn<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>UAH <span class=\"_ _37d\"> </span>42,2079<span class=\"_ _3ca\"> </span>38,9510<span class=\"_ _3ca\"> </span>39,5619<span class=\"_ _3ca\"> </span>33,9954<span class=\"_ _3ca\"> </span>Ung<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orin<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _184\"> </span>HU<span class=\"_ _1\"></span>F <span class=\"_ _1a4\"> </span>382,8<span class=\"_ _1\"></span>000<span class=\"_ _3ca\"> </span>400,8700<span class=\"_ _3ca\"> </span>381,8527<span class=\"_ _3ca\"> </span>391,2865<span class=\"_ _3ca\"> </span>US-D<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>lar<span class=\"_ _1\"></span> <span class=\"_ _136\"> </span>USD <span class=\"_ _d5\"> </span>1,1<span class=\"_ _1\"></span>050<span class=\"_ _3ca\"> </span>1,0666<span class=\"_ _3ca\"> </span>1,0813<span class=\"_ _3ca\"> </span>1,0531<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>5.2.<span class=\"ff5b\"> </span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehmenszus<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mmens<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hl\u00fcsse<span class=\"_ _a\"></span> Ermittlung<span class=\"_ _a\"></span> K<span class=\"_ _1\"></span>on<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>olid<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>ngs<span class=\"_ _1\"></span>kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>nwesen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>lichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it von <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>oc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>terg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sell<span class=\"_ _a\"></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, a<span class=\"_ _1\"></span>ssozii<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>U<span class=\"_ _d\"></span>nternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oder auch <span class=\"_ _1\"></span>gemeins<span class=\"_ _a\"></span>amen V<span class=\"_ _a\"></span>erein<span class=\"_ _a\"></span>barungen <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _3\"></span>den <span class=\"_ _1\"></span>Konzernabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss <span class=\"_ _1\"></span>wird<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>anhand <span class=\"_ _1\"></span>vers<span class=\"_ _d\"></span>chiede<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>Ebene <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>VI<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Hol<span class=\"_ _d\"></span>ding <span class=\"_ _1\"></span>definiert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>chwelle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>werte <span class=\"_ _e\"></span>\u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>pr\u00fcft.<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>Da<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>au<span class=\"_ _a\"></span>ch <span class=\"_ _e\"></span>qualitative <span class=\"_ _3\"></span>Bewertungs<span class=\"_ _d\"></span>kriterie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>zog<span class=\"_ _a\"></span>en. <span class=\"_ _f\"></span>Da<span class=\"_ _a\"></span>zu <span class=\"_ _f\"> </span>erfol<span class=\"_ _a\"></span>gt <span class=\"_ _f\"></span>beispi<span class=\"_ _a\"></span>elsweise <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Pr\u00fcfu<span class=\"_ _d\"></span>ng <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>absolut<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>vor <span class=\"_ _2\"></span>Ste<span class=\"_ _d\"></span>uern <span class=\"_ _2\"></span>oder <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Bilanzsumm<span class=\"_ _a\"></span>e. <span class=\"_ _2\"></span>Wenn <span class=\"_ _2\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _2\"></span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Gr\u00f6<span class=\"_ _a\"></span>\u00dfenkriterium<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>erf\u00fcllt, wird <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>einem <span class=\"_ _a\"></span>zweiten <span class=\"_ _a\"></span>Schritt <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alidi<span class=\"_ _d\"></span>ert, <span class=\"_ _a\"></span>ob <span class=\"_ _a\"></span>die S<span class=\"_ _a\"></span>umme <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>nicht <span class=\"_ _a\"></span>einbezog<span class=\"_ _d\"></span>ene<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ellschafte<span class=\"_ _d\"></span>n d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Status <span class=\"_ _2\"></span>der W<span class=\"_ _a\"></span>esentl<span class=\"_ _d\"></span>ichkeit errei<span class=\"_ _d\"></span>cht. <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>ritt <span class=\"_ _3\"></span>dieser <span class=\"_ _3\"></span>Fall <span class=\"_ _3\"></span>nicht <span class=\"_ _e\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>diese <span class=\"_ _3\"></span>Gesell<span class=\"_ _a\"></span>schaften <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht <span class=\"_ _e\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _e\"></span>Konsol<span class=\"_ _a\"></span>idierungskr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is <span class=\"_ _3\"></span>aufge<span class=\"_ _a\"></span>nommen. <span class=\"_ _3\"></span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>nehmen, <span class=\"_ _a\"></span>der<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Einfluss <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>uf <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>-, Fi<span class=\"_ _d\"></span>nanz- <span class=\"_ _a\"></span>und <span class=\"_ _d\"></span>Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agslag<span class=\"_ _a\"></span>e im<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>inzel<span class=\"_ _a\"></span>nen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>insgesamt <span class=\"_ _2\"></span>unwesentlic<span class=\"_ _a\"></span>h ist, <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en im W<span class=\"_ _a\"></span>esentlichen <span class=\"_ _a\"></span>zum beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert b<span class=\"_ _a\"></span>ewertet. V<span class=\"_ _a\"></span>oll beherrs<span class=\"_ _d\"></span>chte Investme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>nds (\u201eSpezialf<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span>ds<span class=\"_ _a\"></span>\u201c)<span class=\"_ _1\"></span> wurd<span class=\"_ _a\"></span>en entsprec<span class=\"_ _a\"></span>hend den Bestimm<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>des IFRS 10<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>vollko<span class=\"_ _a\"></span>nsolidi<span class=\"_ _d\"></span>ert. Diese <span class=\"_ _11\"> </span>konsol<span class=\"_ _a\"></span>idierten <span class=\"_ _11\"> </span>Spezialfo<span class=\"_ _a\"></span>nds <span class=\"_ _10\"> </span>sind <span class=\"_ _11\"> </span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st\u00e4ndig<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>gesell<span class=\"_ _d\"></span>schaftsr<span class=\"_ _a\"></span>echtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _f\"> </span>E<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>heiten <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>daher <span class=\"_ _11\"> </span>keine <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>ach IFRS 12 <span class=\"_ _a\"></span>defi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>strukturi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Es <span class=\"_ _a\"></span>handelt <span class=\"_ _2\"></span>sich <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ierbei <span class=\"_ _2\"></span>um I<span class=\"_ _a\"></span>nvestme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tfonds,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span> nic<span class=\"_ _d\"></span>ht <span class=\"_ _a\"></span>f\u00fcr di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>alma<span class=\"_ _a\"></span>rkt-<span class=\"_ _3ca\"> </span>\u00f6f<span class=\"_ _a\"></span>fent<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>chkeit konzipie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>sin<span class=\"_ _a\"></span>d. <span class=\"_ _1\"></span>Aufg<span class=\"_ _d\"></span>rund des <span class=\"_ _1\"></span>fe<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den beherr<span class=\"_ _a\"></span>schenden E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nflusses werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Publikumsi<span class=\"_ _a\"></span>nvestmentfo<span class=\"_ _a\"></span>nds <span class=\"_ _1\"></span>tr<span class=\"_ _a\"></span>otz der <span class=\"_ _e\"></span>M<span class=\"_ _d\"></span>ehrheit <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Stimmr<span class=\"_ _a\"></span>echte <span class=\"_ _3\"></span>nicht <span class=\"_ _e\"></span>ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>soli<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ier<span class=\"_ _d\"></span>t. <span class=\"_ _3\"></span>Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>gesell<span class=\"_ _a\"></span>sch<span class=\"_ _1\"></span>afts<span class=\"_ _a\"></span>rechtli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>r<span class=\"_ _a\"></span>egulatoris<span class=\"_ _a\"></span>che <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>orsc<span class=\"_ _d\"></span>hriften <span class=\"_ _3\"></span>kann <span class=\"_ _3\"></span>die F\u00e4higkeit <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on T<span class=\"_ _4\"></span>oc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ter<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _d\"></span>rnehmen, fina<span class=\"_ _a\"></span>nzielle Mittel (in <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>orm <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on Divide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>) an das M<span class=\"_ _a\"></span>ut<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n zu tra<span class=\"_ _d\"></span>nsferier<span class=\"_ _a\"></span>en, eingesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r\u00e4nk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> sei<span class=\"_ _a\"></span>n.<span class=\"_ _3ca\"> </span>Bilanzier<span class=\"_ _a\"></span>ung Unternehm<span class=\"_ _a\"></span>enszusamm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>chl\u00fc<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span> Unternehm<span class=\"_ _d\"></span>ensz<span class=\"_ _d\"></span>usamm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l\u00fcsse <span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>nach <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Erwerbsmetho<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>bila<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt. <span class=\"_ _a\"></span>Als <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>ch\u00e4fts- <span class=\"_ _a\"></span>oder <span class=\"_ _2\"></span>Firmenwert <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>jener W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _2\"></span>angesetzt, <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>bei <span class=\"_ _2\"></span>einem <span class=\"_ _2\"></span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>szusam<span class=\"_ _a\"></span>menschl<span class=\"_ _d\"></span>uss <span class=\"_ _2\"></span>\u00fcbertrage<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leist<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>sowie<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _4\"></span>n<span class=\"_ _1\"></span>icht<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>beherr<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>schende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Anteile an <span class=\"_ _1\"></span>dem erworbe<span class=\"_ _a\"></span>nen <span class=\"_ _1\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen die <span class=\"_ _1\"></span>ide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tifizier<span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> und \u00fc<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>rnommen<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>chu<span class=\"_ _1\"></span>ld<span class=\"_ _a\"></span>en \u00fcbersteig<span class=\"_ _a\"></span>en. F<span class=\"_ _d\"></span>\u00fcr je<span class=\"_ _a\"></span>den Unt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ne<span class=\"_ _d\"></span>hmens<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>usamm<span class=\"_ _a\"></span>enschl<span class=\"_ _d\"></span>uss <span class=\"_ _a\"></span>k\u00f6n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht be<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>errs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>Anteile, <span class=\"_ _a\"></span>die g<span class=\"_ _a\"></span>egenw\u00e4<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tig <span class=\"_ _a\"></span>Eigen-<span class=\"_ _3ca\"> </span>tumsr<span class=\"_ _a\"></span>echte <span class=\"_ _3\"></span>vermitt<span class=\"_ _a\"></span>eln<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _1\"></span>im <span class=\"_ _3\"></span>Falle <span class=\"_ _3\"></span>einer <span class=\"_ _1\"></span>Liqu<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>ation <span class=\"_ _3\"></span>de<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Anspruch <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>einen <span class=\"_ _3\"></span>entspr<span class=\"_ _a\"></span>echend<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>teil <span class=\"_ _3\"></span>am <span class=\"_ _1\"></span>Nett<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>verm\u00f6gen<span class=\"_ _a\"></span> einr\u00e4ume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, entwede<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>zum be<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>zulegenden Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert oder zum en<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>prec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>enden Antei<span class=\"_ _a\"></span>l <span class=\"_ _1\"></span>des identifizierbar<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Netto<span class=\"_ _a\"></span>verm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ns bewertet werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>Sofern <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>ander<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>I<span class=\"_ _a\"></span>FRS <span class=\"_ _1\"></span>keine <span class=\"_ _1\"></span>ander<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>ewertungsm<span class=\"_ _a\"></span>ethode <span class=\"_ _1\"></span>vorsie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>ander<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ndtei<span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> der <span class=\"_ _2\"></span>nicht <span class=\"_ _2\"></span>beher<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ende<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Anteil<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zum <span class=\"_ _2\"></span>entsp<span class=\"_ _a\"></span>rechende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Anteil<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>identifizierb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>N<span class=\"_ _d\"></span>ettoverm\u00f6<span class=\"_ _a\"></span>gens <span class=\"_ _2\"></span>bewert<span class=\"_ _d\"></span>et. <span class=\"_ _2\"></span>Ist <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>leistu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ing<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r als die zum Zeit<span class=\"_ _d\"></span>wert bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte un<span class=\"_ _d\"></span>d Schulde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> des erwo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ben<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n T<span class=\"_ _4\"></span>ochte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _a\"></span>ns, wird <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>nochm<span class=\"_ _d\"></span>aliger <span class=\"_ _a\"></span>\u00dcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>pr\u00fcf<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>dsbetrag <span class=\"_ _2\"></span>direkt <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Gewi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung <span class=\"_ _2\"></span>erfasst. <span class=\"_ _a\"></span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nds\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>lich <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IFRS 13 er<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>telten <span class=\"_ _1\"></span>beizulege<span class=\"_ _a\"></span>nden Z<span class=\"_ _1\"></span>eitwer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>aller <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>(inkl. <span class=\"_ _1\"></span>Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4fts- <span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Firmen-<span class=\"_ _3ca\"> </span>werte und <span class=\"_ _1\"></span>sonstige <span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>aterielle V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>) un<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Sc<span class=\"_ _a\"></span>hulden <span class=\"_ _1\"></span>jenem Land <span class=\"_ _1\"></span>zug<span class=\"_ _a\"></span>erechn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t, welchem das <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ekaufte <span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>nehmen <span class=\"_ _a\"></span>zugeor<span class=\"_ _d\"></span>dnet ist.<span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>im <span class=\"_ _3\"></span>Zuge <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>nternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>szus<span class=\"_ _a\"></span>ammenschluss<span class=\"_ _a\"></span>es <span class=\"_ _3\"></span>er<span class=\"_ _a\"></span>worbenen <span class=\"_ _1\"></span>als <span class=\"_ _3\"></span>auc<span class=\"_ _d\"></span>h <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>gem\u00e4<span class=\"_ _d\"></span>\u00df <span class=\"_ _3\"></span>IAS 12.66<span class=\"_ _a\"></span>ff <span class=\"_ _1\"></span>im <span class=\"_ _3\"></span>Erw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rbsz<span class=\"_ _a\"></span>eitpunkt entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ak<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>iven la<span class=\"_ _a\"></span>tenten Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ern <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den gem\u00e4\u00df <span class=\"_ _a\"></span>IAS 12.<span class=\"_ _d\"></span>37 eine<span class=\"_ _d\"></span>r We<span class=\"_ _a\"></span>rthaltigkeits<span class=\"_ _a\"></span>pr\u00fcfung u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>oge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Der <span class=\"_ _3\"></span>K<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>nzern <span class=\"_ _e\"></span>sie<span class=\"_ _d\"></span>ht <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>aktivie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten <span class=\"_ _3\"></span>Ges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4fts- <span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>der <span class=\"_ _e\"></span>Firme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>wert <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>We<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Nutzu<span class=\"_ _d\"></span>ngsm\u00f6gl<span class=\"_ _a\"></span>ichkeit <span class=\"_ _e\"></span>d<span class=\"_ _d\"></span>es <span class=\"_ _3\"></span>versicher<span class=\"_ _a\"></span>ungs-<span class=\"_ _3ca\"> </span>spezifisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n Kno<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-hows <span class=\"_ _a\"></span>des Perso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>als de<span class=\"_ _a\"></span>r erworbe<span class=\"_ _a\"></span>nen Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> abgebi<span class=\"_ _d\"></span>lde<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Im F<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e ei<span class=\"_ _d\"></span>nes Markt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>intritts s<span class=\"_ _a\"></span>teht er f<span class=\"_ _a\"></span>\u00fcr das <span class=\"_ _d\"></span>Pot<span class=\"_ _a\"></span>enz<span class=\"_ _1\"></span>ial, <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span> Land <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungsp<span class=\"_ _a\"></span>rod<span class=\"_ _d\"></span>ukte <span class=\"_ _a\"></span>anbieten <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>desse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Chance<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ergr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>if<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>k\u00f6nnen. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>jenen <span class=\"_ _a\"></span>L\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n, in <span class=\"_ _1\"></span>denen <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>bereits mit <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em oder <span class=\"_ _1\"></span>mehr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehmen<span class=\"_ _d\"></span> v<span class=\"_ _1\"></span>ertr<span class=\"_ _a\"></span>eten <span class=\"_ _1\"></span>ist, <span class=\"_ _1\"></span>steht<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Gesch\u00e4fts<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Firm<span class=\"_ _d\"></span>enwert<span class=\"_ _a\"></span> auch f\u00fcr <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>as Pot<span class=\"_ _a\"></span>enzial, <span class=\"_ _a\"></span>Synergieeff<span class=\"_ _a\"></span>ekte hebe<span class=\"_ _a\"></span>n zu k\u00f6nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Beim <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b <span class=\"_ _d\"></span>von Immo<span class=\"_ _a\"></span>bili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nbesitzg<span class=\"_ _a\"></span>esellschaft<span class=\"_ _a\"></span>en wird<span class=\"_ _a\"></span> \u00fcberpr\u00fcft,<span class=\"_ _a\"></span> ob ein <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>ch\u00e4ftsbet<span class=\"_ _d\"></span>rieb vo<span class=\"_ _a\"></span>rliegt. Liegt <span class=\"_ _a\"></span>keiner vo<span class=\"_ _a\"></span>r<span class=\"_ _2\"></span>, wir<span class=\"_ _a\"></span>d die Erwerbsme<span class=\"_ _a\"></span>thode <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dt. F\u00fcr <span class=\"_ _1\"></span>diesen <span class=\"_ _1\"></span>Fall <span class=\"_ _1\"></span>sind <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Anschaf<span class=\"_ _a\"></span>fungskost<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>inklusi<span class=\"_ _a\"></span>ve <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>ransaktio<span class=\"_ _a\"></span>nskosten n<span class=\"_ _1\"></span>ach <span class=\"_ _1\"></span>Ma<span class=\"_ _a\"></span>\u00df-<span class=\"_ _3ca\"> </span>gabe <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>nden <span class=\"_ _a\"></span>Zeitw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>erworbene<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>\u00fcbernommen<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Schulde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>verteilen. <span class=\"_ _2\"></span>In <span class=\"_ _a\"></span>sol<span class=\"_ _a\"></span>ch einem <span class=\"_ _2\"></span>Fall <span class=\"_ _2\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>keine <span class=\"_ _2\"></span>Steuerlat<span class=\"_ _a\"></span>enzen <span class=\"_ _a\"></span>(initi<span class=\"_ _d\"></span>al <span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>cognition <span class=\"_ _2\"></span>ex<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mption<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>angese<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zt. <span class=\"_ _4\"></span>F<span class=\"_ _1\"></span>irmen<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte <span class=\"_ _a\"></span>k\u00f6<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dabei <span class=\"_ _4\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht <span class=\"_ _2\"></span>entsteh<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> S\u00e4mtlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rnehmensk<span class=\"_ _a\"></span>\u00e4ufe <span class=\"_ _3\"></span>wur<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsmit<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>Za<span class=\"_ _a\"></span>hlungsmittel<span class=\"_ _a\"></span>\u00e4quivalente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>t\u00e4<span class=\"_ _1\"></span>tigt. <span class=\"_ _1\"></span>Eine <span class=\"_ _1\"></span>\u00dcbersicht <span class=\"_ _1\"></span>der vollkonsol<span class=\"_ _a\"></span>idierten <span class=\"_ _a\"></span>und <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>q<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ity <span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>ten <span class=\"_ _a\"></span>Unte<span class=\"_ _d\"></span>rnehmen <span class=\"_ _a\"></span>befi<span class=\"_ _a\"></span>ndet <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>ab <span class=\"_ _2\"></span>Seite 133 <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>A<span class=\"_ _d\"></span>ngabe <span class=\"_ _a\"></span>22. <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erbund<span class=\"_ _a\"></span>ene <span class=\"_ _a\"></span>Unternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n und Bet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>igungen.<span class=\"_ _3ca\"> </span>25.3.<span class=\"ff5b\"> </span>(R\u00fcck-<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _d\"></span>svertr\u00e4ge Klassifizi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge sind definie<span class=\"_ _d\"></span>rt als V<span class=\"_ _a\"></span>ertr\u00e4ge, nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> dene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> Partei (de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>ersicher<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>r) ein signifika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tes V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herung<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>risiko <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>einer <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>nder<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>Part<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>nehmer:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nen) <span class=\"_ _e\"></span>\u00fcbernimmt, <span class=\"_ _f\"> </span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dem<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>sie <span class=\"_ _e\"></span>verei<span class=\"_ _a\"></span>nb<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>rt, <span class=\"_ _e\"></span>den <span class=\"_ _f\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span>nehmer:in<span class=\"_ _a\"></span>nen <span class=\"_ _a\"></span>ei<span class=\"_ _d\"></span>ne <span class=\"_ _2\"></span>Entsch\u00e4dig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>leiste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wenn <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>sp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>zifizier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ungewisses<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>k\u00fcnftig<span class=\"_ _d\"></span>es <span class=\"_ _2\"></span>Ereig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _2\"></span>(das <span class=\"_ _2\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ert<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>Ereig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>s) die  V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hmer:i<span class=\"_ _a\"></span>nnen  nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>teil<span class=\"_ _a\"></span>ig  betriff<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.  D<span class=\"_ _d\"></span>as  Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _d\"></span>zrisiko  e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t  dem <span class=\"_ _12\"> </span>Risiko <span class=\"_ _12\"> </span>einer  m\u00f6gl<span class=\"_ _d\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en  k<span class=\"_ _a\"></span>\u00fcnftigen \u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>eines <span class=\"_ _3\"></span>bestim<span class=\"_ _d\"></span>mt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>Zinss<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tzes, <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ertpapie<span class=\"_ _d\"></span>rkurses,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Preis- <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>Zinsin<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ex<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s, <span class=\"_ _3\"></span>Bonit\u00e4<span class=\"_ _a\"></span>tsratings <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>iti<span class=\"_ _a\"></span>ndexes<span class=\"_ _a\"></span>.<span class=\"_ _1\"></span> Hierbei <span class=\"_ _f\"> </span>ist <span class=\"_ _f\"> </span>zu <span class=\"_ _11\"> </span>beac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten,<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>dass <span class=\"_ _f\"> </span>im <span class=\"_ _f\"> </span>Fall <span class=\"_ _11\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>nichtfina<span class=\"_ _d\"></span>nzielle<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ariable<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>diese <span class=\"_ _f\"> </span>nicht <span class=\"_ _f\"> </span>spezifi<span class=\"_ _a\"></span>sch <span class=\"_ _11\"> </span>f\u00fcr <span class=\"_ _f\"> </span>eine <span class=\"_ _f\"></span>V<span class=\"_ _a\"></span>ertragspa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tei<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ist. V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge i<span class=\"_ _a\"></span>m Si<span class=\"_ _a\"></span>nne <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 17 <span class=\"_ _2\"></span>\u00fcbertrage<span class=\"_ _a\"></span>n in <span class=\"_ _a\"></span>vielen <span class=\"_ _a\"></span>F\u00e4llen, i<span class=\"_ _a\"></span>nsbesond<span class=\"_ _a\"></span>ere <span class=\"_ _a\"></span>im <span class=\"_ _d\"></span>Ber<span class=\"_ _d\"></span>eich <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Lebens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rung, auch ein <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _a\"></span>nzrisiko.  Manche <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _2\"></span>habe<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>rech<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>lich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>rm <span class=\"_ _a\"></span>eines <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gs, <span class=\"_ _2\"></span>aber <span class=\"_ _2\"></span>\u00fcb<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtrag<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>kein <span class=\"_ _a\"></span>signifi<span class=\"_ _a\"></span>kantes <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungs-<span class=\"_ _3ca\"> </span>risiko. <span class=\"_ _4\"></span>Diese <span class=\"_ _2\"></span>Finanzversi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gspol<span class=\"_ _a\"></span>izzen <span class=\"_ _2\"></span>beste<span class=\"_ _d\"></span>hen <span class=\"_ _2\"></span>lediglic<span class=\"_ _a\"></span>h <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>unterg<span class=\"_ _d\"></span>eord<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>etem <span class=\"_ _4\"></span>Ausma<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>im <span class=\"_ _2\"></span>Ber<span class=\"_ _d\"></span>eich <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Perso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rung. <span class=\"_ _11\"> </span>Diese <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _f\"> </span>werde<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>als <span class=\"_ _11\"> </span>finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>rbindlichkei<span class=\"_ _a\"></span>ten <span class=\"_ _11\"> </span>klassi<span class=\"_ _a\"></span>fiziert <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>sin<span class=\"_ _a\"></span>d <span class=\"_ _11\"> </span>als <span class=\"_ _11\"> </span>\u201eKapit<span class=\"_ _a\"></span>alanlage<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _d\"></span>r\u00e4ge\u201c <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fi<span class=\"_ _d\"></span>niert.<div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ac\">Kapitalanl<span class=\"_ _a\"></span>agevertr\u00e4ge<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>falle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>grunds<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>zlich <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>A<span class=\"_ _d\"></span>nwendungsb<span class=\"_ _a\"></span>erei<span class=\"_ _d\"></span>ch <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>IFRS 17.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Sind <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lag<span class=\"_ _a\"></span>evertr\u00e4<span class=\"_ _a\"></span>ge </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ad\">jedoc<span class=\"_ _d\"></span>h <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>ermess<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>abh\u00e4ngige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u00dcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssbe<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>gung <span class=\"_ _a\"></span>ausges<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>ttet, <span class=\"_ _2\"></span>fall<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>sie <span class=\"_ _2\"></span>dennoc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>den <span class=\"_ _a\"></span>A<span class=\"_ _d\"></span>nwendungsb<span class=\"_ _a\"></span>erei<span class=\"_ _d\"></span>ch </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c4\">von IFRS 17<span class=\"_ _a\"></span>. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21af\">Der <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>ro<span class=\"_ _a\"></span>\u00dfteil <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Lebens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>cherungs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>VIG <span class=\"_ _e\"></span>erf\u00fc<span class=\"_ _a\"></span>llt <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>Kriteri<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>ew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>anhand <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ariable <span class=\"_ _3\"></span>Fee </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c5\">Approa<span class=\"_ _a\"></span>ch. Dab<span class=\"_ _d\"></span>ei han<span class=\"_ _d\"></span>delt es sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge, bei d<span class=\"_ _a\"></span>enen zu <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c6\">\u2022<span class=\"_ _8\"> </span>die V<span class=\"_ _a\"></span>ertrags<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>unge<span class=\"_ _d\"></span>n festleg<span class=\"_ _a\"></span>en, dass di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsnehme<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:in<span class=\"_ _d\"></span>nen mit <span class=\"_ _a\"></span>einem A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>teil a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ind<span class=\"_ _a\"></span>eutig<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c7\">bestimmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Pool<span class=\"_ _a\"></span> zugr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde liege<span class=\"_ _a\"></span>nder R<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fere<span class=\"_ _a\"></span>nzwerte <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>etei<span class=\"_ _d\"></span>lig<span class=\"_ _d\"></span>t sind;<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c8\">\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>u er<span class=\"_ _a\"></span>warten ist, dass<span class=\"_ _a\"></span> den V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsnehme<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Betrag zu <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ist, d<span class=\"_ _a\"></span>er einem <span class=\"_ _d\"></span>wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en T<span class=\"_ _5b\"></span>eil der Er<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c9\">aus dem b<span class=\"_ _a\"></span>eizulegend<span class=\"_ _a\"></span>en Zeitwert <span class=\"_ _a\"></span>der zugrund<span class=\"_ _a\"></span>e liegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Re<span class=\"_ _a\"></span>ferenzwert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tspric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>; <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22ca\">\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>u er<span class=\"_ _a\"></span>warten ist, dass<span class=\"_ _a\"></span> ein wes<span class=\"_ _a\"></span>entlicher T<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span> etwaige<span class=\"_ _a\"></span>r \u00c4nder<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n der <span class=\"_ _a\"></span>an die V<span class=\"_ _2\"></span>ersicheru<span class=\"_ _d\"></span>ngsne<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nen z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22cb\">Betr\u00e4ge e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>preche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r \u00c4<span class=\"_ _d\"></span>nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s bei<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>enden Zei<span class=\"_ _a\"></span>twerts der <span class=\"_ _a\"></span>zugrunde l<span class=\"_ _d\"></span>iege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>efer<span class=\"_ _a\"></span>enzwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e sc<span class=\"_ _a\"></span>hwanken<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22cc\">wird.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22cd\">Dies bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>if<span class=\"_ _a\"></span>ft in <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rster<span class=\"_ _a\"></span> Linie di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> \u00f6st<span class=\"_ _a\"></span>erreic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>und de<span class=\"_ _d\"></span>utsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Pol<span class=\"_ _a\"></span>izzen de<span class=\"_ _a\"></span>r VIG in<span class=\"_ _a\"></span> der Bil<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nz<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>btei<span class=\"_ _a\"></span>lu<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span>Lebensv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _d\"></span>herung<span class=\"_ _d\"></span>. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e4\">Im <span class=\"_ _a\"></span>Lebensve<span class=\"_ _d\"></span>rsic<span class=\"_ _d\"></span>herungsg<span class=\"_ _a\"></span>esch\u00e4ft <span class=\"_ _a\"></span>fast <span class=\"_ _a\"></span>aller <span class=\"_ _a\"></span>ander<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>L\u00e4nder <span class=\"_ _a\"></span>liegt di<span class=\"_ _a\"></span>e \u00dc<span class=\"_ _a\"></span>berschussb<span class=\"_ _a\"></span>eteiligung <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:in<span class=\"_ _a\"></span>nen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e5\">im <span class=\"_ _1\"></span>alleinigen <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>messe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _3\"></span>jeweil<span class=\"_ _a\"></span>igen <span class=\"_ _3\"></span>Un<span class=\"_ _d\"></span>ternehmens. <span class=\"_ _1\"></span>Die <span class=\"_ _1\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>diese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Pr<span class=\"_ _a\"></span>odukte <span class=\"_ _1\"></span>erfolgt <span class=\"_ _1\"></span>unter <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>undel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>des </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22ce\">allgemein<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtungsm<span class=\"_ _a\"></span>odells<span class=\"_ _a\"></span> (<span class=\"_ _1\"></span>Gener<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l M<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>as<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ement Mo<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>el \u2013 GMM<span class=\"_ _a\"></span>). </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22cf\">In <span class=\"_ _1\"></span>der Er<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>im B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>eich <span class=\"_ _1\"></span>Schad<span class=\"_ _a\"></span>en- <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Unfa<span class=\"_ _a\"></span>llver<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng zur <span class=\"_ _1\"></span>Bewe<span class=\"_ _d\"></span>rtung von Ve<span class=\"_ _a\"></span>rsicherungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> mit </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e8\">kurzer <span class=\"_ _d\"></span>Lauf<span class=\"_ _d\"></span>zeit de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Pr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>allo<span class=\"_ _d\"></span>katio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sansa<span class=\"_ _a\"></span>tz (Pr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mium <span class=\"_ _a\"></span>Allocation A<span class=\"_ _a\"></span>ppro<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>h \u2013 P<span class=\"_ _2\"></span>AA) a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ewendet u<span class=\"_ _d\"></span>nd die<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _d\"></span>bevor<span class=\"_ _d\"></span>zugt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d0\">Bewert<span class=\"_ _a\"></span>ungsansatz. <span class=\"_ _b\"> </span>Dies <span class=\"_ _b\"> </span>i<span class=\"_ _a\"></span>st <span class=\"_ _c\"> </span>a<span class=\"_ _d\"></span>uch <span class=\"_ _b\"> </span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>Fall<span class=\"_ _d\"></span> <span class=\"_ _b\"> </span>f\u00fcr <span class=\"_ _b\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsv<span class=\"_ _d\"></span>ertr\u00e4ge <span class=\"_ _b\"> </span>mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>la<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ger <span class=\"_ _b\"> </span>La<span class=\"_ _a\"></span>ufzeit <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>der <span class=\"_ _b\"> </span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aden<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>und </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d1\">Unfallve<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung, <span class=\"_ _f\"> </span>sofern <span class=\"_ _11\"> </span>sich <span class=\"_ _11\"> </span>die <span class=\"_ _f\"></span>Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _f\"> </span>unter <span class=\"_ _11\"> </span>Anw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ndu<span class=\"_ _d\"></span>ng <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>P<span class=\"_ _2\"></span>AA <span class=\"_ _f\"></span>nicht <span class=\"_ _11\"> </span>wese<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _d\"></span>r <span class=\"_ _11\"> </span>Bewert<span class=\"_ _d\"></span>ung <span class=\"_ _f\"> </span>unter </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ea\">Anwend<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des <span class=\"_ _d\"></span>GMM untersc<span class=\"_ _a\"></span>heidet. In der Erst<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>komm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> bei V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cherungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>mit lange<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Lauf<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ohne </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3eb\">direkt<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>\u00dcbersch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssbe<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gung <span class=\"_ _16\"> </span>grunds\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>das <span class=\"_ _c\"> </span>G<span class=\"_ _1\"></span>MM<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>zur <span class=\"_ _16\"> </span>Anwe<span class=\"_ _d\"></span>ndung. <span class=\"_ _16\"> </span>W<span class=\"_ _a\"></span>eder <span class=\"_ _16\"> </span>geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _c\"> </span>n<span class=\"_ _1\"></span>och <span class=\"_ _c\"> </span>au<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>egebene<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ec\">R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge <span class=\"_ _2\"></span>k\u00f6nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _2\"></span>dir<span class=\"_ _a\"></span>ekte <span class=\"_ _a\"></span>\u00dcbersc<span class=\"_ _a\"></span>hussbeteili<span class=\"_ _d\"></span>gungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _2\"></span>klassif<span class=\"_ _a\"></span>izier<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en, <span class=\"_ _a\"></span>wesh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lb <span class=\"_ _2\"></span>diese <span class=\"_ _2\"></span>nicht <span class=\"_ _2\"></span>mit </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d2\">dem <span class=\"_ _3\"></span>VF<span class=\"_ _2\"></span>A <span class=\"_ _3\"></span>bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>k\u00f6<span class=\"_ _a\"></span>nnen. <span class=\"_ _3\"></span>Dahe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>entwer<span class=\"_ _a\"></span>der <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AA <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>M </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d3\">bewertet.<span class=\"_ _a\"></span> </div><div class=\"t m2 h28 ff57 fsa fc5 sc0 ls4 ws0 gs3f0\">Bilanzielle<span class=\"_ _a\"></span> Behandlung<span class=\"_ _a\"></span> </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gse47\">ABTRENNUN<span class=\"_ _a\"></span>G VON<span class=\"_ _a\"></span> KOMPON<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>NTEN<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d4\">Bevor <span class=\"_ _f\"> </span>die <span class=\"_ _e\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _f\"> </span>einen <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs- <span class=\"_ _f\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _e\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _d\"></span>svertrag <span class=\"_ _e\"></span>unter <span class=\"_ _f\"> </span>Zugr<span class=\"_ _a\"></span>und<span class=\"_ _1\"></span>eleg<span class=\"_ _a\"></span>ung <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>in <span class=\"_ _f\"></span>IFRS 17 <span class=\"_ _e\"></span>enthalte<span class=\"_ _a\"></span>nen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d5\">Leitlinien<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>bilanzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>analysi<span class=\"_ _d\"></span>ert sie, ob der V<span class=\"_ _2\"></span>ertrag Kompo<span class=\"_ _a\"></span>nenten bein<span class=\"_ _d\"></span>haltet, die ab<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>utre<span class=\"_ _a\"></span>nnen, d. <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>., unter An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung eines </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f3\">ander<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>I<span class=\"_ _a\"></span>FRS <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>IFRS 17<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>bil<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nzier<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(<span class=\"_ _d\"></span>eigenst\u00e4<span class=\"_ _a\"></span>ndig <span class=\"_ _3\"></span>abgr<span class=\"_ _a\"></span>enzbar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Nic<span class=\"_ _a\"></span>htversicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskom<span class=\"_ _a\"></span>ponente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>). <span class=\"_ _3\"></span>N<span class=\"_ _a\"></span>achdem </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f4\">etwaige <span class=\"_ _18\"> </span>eig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dig <span class=\"_ _18\"> </span>abg<span class=\"_ _a\"></span>renzbar<span class=\"_ _a\"></span>e <span class=\"_ _15\"> </span>Nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsko<span class=\"_ _a\"></span>mponenten <span class=\"_ _18\"> </span>abgetr<span class=\"_ _a\"></span>ennt <span class=\"_ _18\"> </span>wur<span class=\"_ _a\"></span>den, <span class=\"_ _18\"> </span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _18\"> </span>IFRS 17 <span class=\"_ _18\"> </span>auf <span class=\"_ _18\"> </span>al<span class=\"_ _d\"></span>le </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f5\">verbleib<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kompo<span class=\"_ _a\"></span>nente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gs a<span class=\"_ _a\"></span>ngewendet. <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f6\">Investme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>kompo<span class=\"_ _a\"></span>nente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sind <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>Betr\u00e4ge <span class=\"_ _1\"></span>defini<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsvertrag auf <span class=\"_ _3\"></span>jed<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Fall <span class=\"_ _1\"></span>an <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>ie </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d6\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>nehmer:inn<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zur\u00fcckz<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hlen <span class=\"_ _a\"></span>muss, <span class=\"_ _a\"></span>unabh\u00e4ngi<span class=\"_ _a\"></span>g davo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>ob ein <span class=\"_ _a\"></span>versicher<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eignis <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ngetret<span class=\"_ _d\"></span>en ist <span class=\"_ _a\"></span>oder <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d7\">Investme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>kompo<span class=\"_ _a\"></span>nente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(z. <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>R\u00fcckkaufoptio<span class=\"_ _a\"></span>nen <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>nsversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n), <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>eine <span class=\"_ _a\"></span>star<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ko<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>elation <span class=\"_ _2\"></span>zu <span class=\"_ _a\"></span>den <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d8\">sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>der<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Bestan<span class=\"_ _d\"></span>dteil <span class=\"_ _3\"></span>sie <span class=\"_ _3\"></span>sind, <span class=\"_ _e\"></span>aufw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>isen,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>gelten<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>ht <span class=\"_ _e\"></span>eigenst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dig <span class=\"_ _3\"></span>abgr<span class=\"_ _a\"></span>enzbar <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d9\">getre<span class=\"_ _a\"></span>nnt<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bil<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _3\"></span>Ein- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Aus<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>Invest<span class=\"_ _a\"></span>mentkompo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>wer<span class=\"_ _d\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>jedoch <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22da\">technisc<span class=\"_ _a\"></span>hen <span class=\"_ _a\"></span>Ertr\u00e4ge <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>einb<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>og<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>M<span class=\"_ _a\"></span>anche <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge <span class=\"_ _2\"></span>sehen <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>R\u00fcck<span class=\"_ _a\"></span>zahlung <span class=\"_ _a\"></span>ei<span class=\"_ _d\"></span>nes <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>tra<span class=\"_ _a\"></span>gs<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22db\">vor<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>jedo<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nur <span class=\"_ _a\"></span>unter <span class=\"_ _2\"></span>bestimmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ums<span class=\"_ _d\"></span>t\u00e4n<span class=\"_ _d\"></span>den <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>nicht <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>folg<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>des <span class=\"_ _2\"></span>Eint<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>etens <span class=\"_ _2\"></span>eines <span class=\"_ _a\"></span>versic<span class=\"_ _a\"></span>herten <span class=\"_ _a\"></span>Er<span class=\"_ _a\"></span>eignisses. <span class=\"_ _a\"></span>Dies<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Betr\u00e4<span class=\"_ _d\"></span>ge </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22dc\">stellen <span class=\"_ _a\"></span>Pr\u00e4mi<span class=\"_ _d\"></span>enr\u00fcck<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rstat<span class=\"_ _a\"></span>tungen <span class=\"_ _a\"></span>dar <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>verringern <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungste<span class=\"_ _a\"></span>chnischen<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Ertr\u00e4ge <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>Aufwend<span class=\"_ _a\"></span>ungen. D<span class=\"_ _a\"></span>ie <span class=\"_ _a\"></span>Gruppe </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22dd\">weist P<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4mie<span class=\"_ _a\"></span>nr\u00fcckerstatt<span class=\"_ _a\"></span>ungen als Ab<span class=\"_ _a\"></span>z\u00fcge vo<span class=\"_ _d\"></span>n den ve<span class=\"_ _a\"></span>reinnahm<span class=\"_ _a\"></span>ten Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> aus.<span class=\"_ _a\"></span> </div>Einige <span class=\"_ _2\"></span>gehalt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>R\u00fcck<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>beinh<span class=\"_ _d\"></span>alten <span class=\"_ _2\"></span>besti<span class=\"_ _a\"></span>mmte <span class=\"_ _a\"></span>Pr<span class=\"_ _d\"></span>ovisio<span class=\"_ _d\"></span>nsver<span class=\"_ _a\"></span>einbar<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>Je <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>P<span class=\"_ _a\"></span>rovision<span class=\"_ _a\"></span>en: \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>abzuziehen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _d\"></span>verei<span class=\"_ _a\"></span>nnahmten P<span class=\"_ _a\"></span>r\u00e4mien, <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>einzubezie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en in <span class=\"_ _a\"></span>die V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsf\u00e4ll<span class=\"_ _a\"></span>e oder  \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>als Investme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tkompo<span class=\"_ _a\"></span>nente <span class=\"_ _a\"></span>zu behandeln.<span class=\"_ _a\"></span> AGGRE<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>A<span class=\"_ _2\"></span>TIONSNIVEA<span class=\"_ _d\"></span>U Nach <span class=\"_ _11\"> </span>de<span class=\"_ _d\"></span>r <span class=\"_ _11\"> </span>Identi<span class=\"_ _a\"></span>fizierung, <span class=\"_ _f\"> </span>welche <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>tr\u00e4ge <span class=\"_ _11\"> </span>in <span class=\"_ _f\"> </span>den<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>nwendungsbe<span class=\"_ _a\"></span>reich <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>I<span class=\"_ _d\"></span>FRS 17 <span class=\"_ _f\"> </span>fallen, <span class=\"_ _f\"> </span>unter <span class=\"_ _11\"> </span>Ber<span class=\"_ _a\"></span>\u00fcck-<span class=\"_ _3ca\"> </span>sichtig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fekte <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>us <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>ung vo<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Versi<span class=\"_ _a\"></span>cherungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtr\u00e4g<span class=\"_ _d\"></span>en, d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Abtr<span class=\"_ _a\"></span>ennung <span class=\"_ _a\"></span>eigenst\u00e4n<span class=\"_ _a\"></span>dig abgr<span class=\"_ _a\"></span>enzbar<span class=\"_ _a\"></span>er Nichtversi<span class=\"_ _a\"></span>cherungsko<span class=\"_ _a\"></span>mponenten <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Abtre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>mehre<span class=\"_ _a\"></span>rer <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e, <span class=\"_ _10\"> </span>die <span class=\"_ _10\"> </span>Besta<span class=\"_ _d\"></span>ndteil <span class=\"_ _11\"> </span>einer <span class=\"_ _11\"> </span>einzig<span class=\"_ _d\"></span>en, rec<span class=\"_ _d\"></span>htlich <span class=\"_ _3\"></span>eig<span class=\"_ _a\"></span>enst\u00e4ndig<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>Pol<span class=\"_ _a\"></span>izze <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d,<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>erfo<span class=\"_ _a\"></span>rdert <span class=\"_ _1\"></span>IFRS 17 <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>des<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Aggreg<span class=\"_ _a\"></span>ationsni<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>eaus <span class=\"_ _1\"></span>zur <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nwendung <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> Standar<span class=\"_ _a\"></span>d enth<span class=\"_ _d\"></span>altenen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chriften. <span class=\"_ _a\"></span> Das <span class=\"_ _1\"></span>Aggr<span class=\"_ _a\"></span>egatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sni<span class=\"_ _d\"></span>veau wird <span class=\"_ _1\"></span>fes<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>geleg<span class=\"_ _a\"></span>t, <span class=\"_ _3\"></span>i<span class=\"_ _d\"></span>ndem<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>das<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h\u00e4ft <span class=\"_ _1\"></span>zu<span class=\"_ _d\"></span>n\u00e4chst <span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>hriftl<span class=\"_ _d\"></span>ich <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>Portfo<span class=\"_ _d\"></span>lio<span class=\"_ _d\"></span>s <span class=\"_ _1\"></span>unterteil<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>wird.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Po<span class=\"_ _d\"></span>rtfolio umfasst <span class=\"_ _2\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>Gruppe <span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>mit <span class=\"_ _2\"></span>\u00e4hnlichen <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ken, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>gemeins<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>geste<span class=\"_ _a\"></span>uer<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. <span class=\"_ _2\"></span>Unter <span class=\"_ _2\"></span>Zug<span class=\"_ _d\"></span>runde-<span class=\"_ _3ca\"> </span>legung i<span class=\"_ _d\"></span>hr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r bei <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertragsbegi<span class=\"_ _a\"></span>nn erwar<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eten <span class=\"_ _a\"></span>Profitabil<span class=\"_ _a\"></span>it\u00e4t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den di<span class=\"_ _d\"></span>e Portf<span class=\"_ _a\"></span>olios anschli<span class=\"_ _a\"></span>e\u00dfend in dr<span class=\"_ _d\"></span>ei K<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>egorien <span class=\"_ _a\"></span>unterteilt: <span class=\"_ _d\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>belastende <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge, <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge, bei d<span class=\"_ _a\"></span>enen kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e signif<span class=\"_ _d\"></span>ika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te W<span class=\"_ _2\"></span>ahrscheinli<span class=\"_ _a\"></span>chkeit ge<span class=\"_ _a\"></span>geben ist, d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ss di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>las<span class=\"_ _a\"></span>tend wer<span class=\"_ _a\"></span>den, und <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>v<span class=\"_ _1\"></span>erbleib<span class=\"_ _a\"></span>ende V<span class=\"_ _2\"></span>ertr\u00e4ge. Im Hinblick auf <span class=\"_ _1\"></span>das G<span class=\"_ _1\"></span>MM u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d den <span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AA gibt <span class=\"_ _1\"></span>IFRS 17<span class=\"_ _d\"></span> zudem<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> beachte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, dass <span class=\"_ _1\"></span>f\u00fcr Zwecke der Aggr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gatio<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>eine Gruppe von <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>keine <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _1\"></span>enthalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f, <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>mi<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>me<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _1\"></span>einem <span class=\"_ _3\"></span>J<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hr <span class=\"_ _3\"></span>Abst<span class=\"_ _a\"></span>and <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>onei<span class=\"_ _a\"></span>nander <span class=\"_ _3\"></span>a<span class=\"_ _d\"></span>usgest<span class=\"_ _a\"></span>ellt wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>\u00fcr ih<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> unter A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>wen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ung d<span class=\"_ _a\"></span>es VF<span class=\"_ _a\"></span>A bewert<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4ft m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>cht di<span class=\"_ _a\"></span>e VIG Gebrauc<span class=\"_ _a\"></span>h v<span class=\"_ _1\"></span>om W<span class=\"_ _2\"></span>ahlrec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g der <span class=\"_ _2\"></span>Au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>nah<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>eregelu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>von <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>ild<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>Zei<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _d\"></span>ungsjah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(Jahr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sko<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en),<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Europ<span class=\"_ _a\"></span>\u00e4ische<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ion<span class=\"_ _d\"></span> anwend<span class=\"_ _d\"></span>bar <span class=\"_ _3\"></span>is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>D<span class=\"_ _d\"></span>ieses <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ahlre<span class=\"_ _a\"></span>cht <span class=\"_ _3\"></span>r\u00e4um<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>M\u00f6<span class=\"_ _d\"></span>gli<span class=\"_ _d\"></span>chkeit <span class=\"_ _3\"></span>ein<span class=\"_ _a\"></span>, <span class=\"_ _3\"></span>gen<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>tions\u00fcbergr<span class=\"_ _a\"></span>eifende <span class=\"_ _3\"></span>m<span class=\"_ _a\"></span>utualisierte <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>flo<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-ang<span class=\"_ _a\"></span>e-<span class=\"_ _3ca\"> </span>passte V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _a\"></span>orsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rift zur B<span class=\"_ _1\"></span>ild<span class=\"_ _a\"></span>ung von Jahres<span class=\"_ _a\"></span>koh<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en auszune<span class=\"_ _d\"></span>hmen. Damit soll zum Zeitpunkt der <span class=\"_ _a\"></span>Erfass<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>vertraglic<span class=\"_ _a\"></span>hen S<span class=\"_ _a\"></span>ervicema<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>ange<span class=\"_ _a\"></span>messenes <span class=\"_ _a\"></span>Kos<span class=\"_ _a\"></span>ten-Nutzen<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erh\u00e4ltnis <span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6gl<span class=\"_ _a\"></span>icht <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>Diese <span class=\"_ _2\"></span>Aus-<span class=\"_ _3ca\"> </span>nahmer<span class=\"_ _a\"></span>egelung <span class=\"_ _12\"> </span>b<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>rif<span class=\"_ _a\"></span>ft  i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _12\"> </span>Linie <span class=\"_ _10\"> </span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>her<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>sv<span class=\"_ _1\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>  m<span class=\"_ _a\"></span>it  la<span class=\"_ _a\"></span>nger  L<span class=\"_ _a\"></span>aufzeit <span class=\"_ _12\"> </span>und <span class=\"_ _10\"> </span>Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>beteili<span class=\"_ _a\"></span>gung  s<span class=\"_ _a\"></span>owie Kranke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>ungsvertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> mit l<span class=\"_ _a\"></span>anger <span class=\"_ _d\"></span>Laufzeit.<span class=\"_ _a\"></span> Sobald <span class=\"_ _e\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gruppen <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>f<span class=\"_ _d\"></span>estgeleg<span class=\"_ _a\"></span>t <span class=\"_ _f\"> </span>sind, <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>sie <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>Bilanzierungsei<span class=\"_ _a\"></span>nheiten,<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>auf <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>die konsolidi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>untern<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>hmen<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>die <span class=\"_ _3\"></span>Vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hrifte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>von <span class=\"_ _f\"> </span>IFRS <span class=\"_ _d\"></span>17 <span class=\"_ _e\"></span>anwend<span class=\"_ _d\"></span>en. <span class=\"_ _f\"></span>D. <span class=\"_ _a\"></span>h., <span class=\"_ _f\"></span>auf <span class=\"_ _e\"></span>dieser <span class=\"_ _e\"></span>detailli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rten <span class=\"_ _e\"></span>Ebene m\u00fcssen <span class=\"_ _f\"></span>IFRS 17<span class=\"_ _d\"></span>-M<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ssgr<span class=\"_ _a\"></span>\u00f6\u00dfen <span class=\"_ _f\"></span>wie <span class=\"_ _e\"></span>Er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llungs<span class=\"_ _a\"></span>werte, <span class=\"_ _f\"> </span>vertragl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>Ser<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>icem<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>(Contractu<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _e\"></span>Service <span class=\"_ _f\"> </span>Margi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u2013 <span class=\"_ _f\"> </span>CSM) <span class=\"_ _f\"> </span>und V<span class=\"_ _a\"></span>erlustko<span class=\"_ _d\"></span>mpo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>verf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r <span class=\"_ _10\"> </span>s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in.<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Die <span class=\"_ _11\"> </span>VIG <span class=\"_ _f\"> </span>h<span class=\"_ _1\"></span>at <span class=\"_ _11\"> </span>Portfo<span class=\"_ _a\"></span>lios <span class=\"_ _11\"> </span>von <span class=\"_ _11\"> </span>ausgestell<span class=\"_ _a\"></span>ten <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungs- <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>R\u00fcckversic<span class=\"_ _a\"></span>herungs-<span class=\"_ _3ca\"> </span>vertr\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>Grundlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>ange<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>andt<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>Solve<span class=\"_ _d\"></span>ncy II-Str<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>kt<span class=\"_ _a\"></span>ur<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Lebens-, <span class=\"_ _2\"></span>Kra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>en- <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>Unfallv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rung festg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>legt, <span class=\"_ _a\"></span>da die Pr<span class=\"_ _a\"></span>odukte \u00e4<span class=\"_ _a\"></span>hnliche<span class=\"_ _d\"></span>n Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ausg<span class=\"_ _a\"></span>esetzt sind u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mei<span class=\"_ _a\"></span>nsam geste<span class=\"_ _a\"></span>uert<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n.  Bei <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Bestimm<span class=\"_ _a\"></span>ung <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _2\"></span>Gruppe<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>von <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>h<span class=\"_ _1\"></span>at <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _2\"></span>besc<span class=\"_ _d\"></span>hlosse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>dieje<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>igen <span class=\"_ _4\"></span>Ve<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>versc<span class=\"_ _a\"></span>hiedene <span class=\"_ _2\"></span>Grupp<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> fallen w\u00fcrden, nur weil Ge<span class=\"_ _1\"></span>set<span class=\"_ _d\"></span>ze <span class=\"_ _1\"></span>oder V<span class=\"_ _a\"></span>orsch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ifte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>tats\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>liche F\u00e4higk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it der<span class=\"_ _1\"></span> VIG <span class=\"_ _1\"></span>spezif<span class=\"_ _a\"></span>isch <span class=\"_ _1\"></span>einsc<span class=\"_ _a\"></span>hr\u00e4nken, <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en unter<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>schiedli<span class=\"_ _a\"></span>chen Pr<span class=\"_ _a\"></span>eis oder <span class=\"_ _a\"></span>ein un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedli<span class=\"_ _a\"></span>ches Lei<span class=\"_ _d\"></span>stungs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>au f<span class=\"_ _a\"></span>\u00fcr V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsne<span class=\"_ _a\"></span>hmer:innen <span class=\"_ _a\"></span>mit <span class=\"_ _d\"></span>untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> Eigen-<span class=\"_ _3ca\"> </span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fest<span class=\"_ _a\"></span>zulegen, ders<span class=\"_ _a\"></span>elben Grupp<span class=\"_ _a\"></span>e zuzuord<span class=\"_ _a\"></span>nen.  Zu <span class=\"_ _a\"></span>de<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen, <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Fair<span class=\"_ _a\"></span>-V<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e-Ans<span class=\"_ _a\"></span>atz <span class=\"_ _2\"></span>zum <span class=\"_ _a\"></span>\u00dcberga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>itp<span class=\"_ _a\"></span>unkt<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ange<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>wurde,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>z\u00e4hlen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge, die <span class=\"_ _a\"></span>mit <span class=\"_ _2\"></span>mehr <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>einem <span class=\"_ _a\"></span>Jah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Abst<span class=\"_ _a\"></span>and <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>eina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der <span class=\"_ _2\"></span>ausgest<span class=\"_ _a\"></span>ellt <span class=\"_ _a\"></span>wurd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Es <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>um<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>\u00dcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gangs<span class=\"_ _a\"></span>zeitpun<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span> verwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz in <span class=\"_ _a\"></span>Kapitel \u00dcbe<span class=\"_ _a\"></span>rgangsvors<span class=\"_ _a\"></span>chriften ab <span class=\"_ _d\"></span>Sei<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> 49 v<span class=\"_ _a\"></span>erwiesen. <div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2228\">In <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>meisten <span class=\"_ _4\"></span>F<span class=\"_ _1\"></span>\u00e4lle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Prof<span class=\"_ _a\"></span>itabili<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>\u00e4t <span class=\"_ _2\"></span>von <span class=\"_ _2\"></span>Gruppen <span class=\"_ _2\"></span>von <span class=\"_ _4\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen <span class=\"_ _4\"></span>unter <span class=\"_ _2\"></span>Zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>ung <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungsm<span class=\"_ _a\"></span>athematis<span class=\"_ _d\"></span>cher </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22f8\">Cashflow<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>Mod<span class=\"_ _a\"></span>elle u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Prof<span class=\"_ _a\"></span>itabili<span class=\"_ _a\"></span>t\u00e4<span class=\"_ _1\"></span>tsken<span class=\"_ _a\"></span>nzahlen, <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>das Bestands- und <span class=\"_ _1\"></span>Neuges<span class=\"_ _a\"></span>ch\u00e4ft <span class=\"_ _1\"></span>ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>beurteilt. Bei <span class=\"_ _1\"></span>unter<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2229\">Anwend<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des <span class=\"_ _d\"></span>P<span class=\"_ _2\"></span>AA <span class=\"_ _a\"></span>bewertete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>en wi<span class=\"_ _a\"></span>rd davo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ausgeg<span class=\"_ _a\"></span>angen, d<span class=\"_ _a\"></span>ass keine <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge im<span class=\"_ _a\"></span> Portfolio bei<span class=\"_ _a\"></span>m </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs222a\">erstmali<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ans<span class=\"_ _a\"></span>atz <span class=\"_ _3\"></span>bel<span class=\"_ _a\"></span>astend <span class=\"_ _1\"></span>sind, es <span class=\"_ _1\"></span>sei <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>nn, <span class=\"_ _1\"></span>Fakten und <span class=\"_ _1\"></span>Umst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deut<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>etw<span class=\"_ _d\"></span>as <span class=\"_ _1\"></span>ander<span class=\"_ _d\"></span>es h<span class=\"_ _1\"></span>in. Bei <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>die<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs222b\">nicht bel<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>end sind, i<span class=\"_ _a\"></span>st bei e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligem A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz <span class=\"_ _a\"></span>zu pr\u00fcfen,<span class=\"_ _a\"></span> ob si<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ine <span class=\"_ _d\"></span>signif<span class=\"_ _d\"></span>ika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te W<span class=\"_ _2\"></span>ahrscheinli<span class=\"_ _a\"></span>chkeit a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fwei<span class=\"_ _d\"></span>sen, dass<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs222c\">in <span class=\"_ _11\"> </span>der <span class=\"_ _f\"> </span>F<span class=\"_ _1\"></span>olge <span class=\"_ _f\"> </span>zu <span class=\"_ _11\"> </span>belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>Ve<span class=\"_ _a\"></span>rtr\u00e4gen <span class=\"_ _f\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>in<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>diesem <span class=\"_ _11\"> </span>Zweck <span class=\"_ _11\"> </span>die <span class=\"_ _f\"> </span>W<span class=\"_ _a\"></span>ahr<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>cheinlichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>\u00c4nde<span class=\"_ _a\"></span>rungen <span class=\"_ _11\"> </span>bei </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs222d\">zugrunde<span class=\"_ _a\"></span> zu lege<span class=\"_ _a\"></span>nden <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>akte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und Ums<span class=\"_ _d\"></span>t\u00e4nd<span class=\"_ _d\"></span>en b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>wir<span class=\"_ _a\"></span>d. F\u00fcr <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span> Inform<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ion<span class=\"_ _a\"></span>en zu b<span class=\"_ _a\"></span>elastende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4gen <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs222e\">Kapitel <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>elas<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>ertr\u00e4ge a<span class=\"_ _a\"></span>b Seite 152 v<span class=\"_ _a\"></span>erwiesen.<span class=\"_ _d\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22f9\">Portfoli<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>gehaltene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>R\u00fcc<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>unterteilt <span class=\"_ _2\"></span>unter <span class=\"_ _a\"></span>Zugr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ndeleg<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>oben <span class=\"_ _2\"></span>genannt<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>Grund-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2230\">s\u00e4tze, <span class=\"_ _e\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>dem <span class=\"_ _3\"></span>Untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ied,<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>dass <span class=\"_ _3\"></span>sich <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>erweise <span class=\"_ _3\"></span>auf <span class=\"_ _e\"></span>belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _e\"></span>bezi<span class=\"_ _a\"></span>ehen, <span class=\"_ _e\"></span>bei <span class=\"_ _e\"></span>den<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>beim <span class=\"_ _3\"></span>erstmalig<span class=\"_ _a\"></span>en </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22fa\">Ansatz e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Nettog<span class=\"_ _a\"></span>ewinn <span class=\"_ _1\"></span>gibt. E<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>beste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t die <span class=\"_ _3\"></span>M\u00f6g<span class=\"_ _a\"></span>lichkeit,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er R\u00fcckversi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr\u00e4ge nur </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2231\">einen ei<span class=\"_ _a\"></span>nzigen V<span class=\"_ _2\"></span>ertrag umfass<span class=\"_ _a\"></span>t.  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2233\">F\u00fcr<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>die<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>kons<span class=\"_ _a\"></span>oli<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>erte<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>gsu<span class=\"_ _a\"></span>nte<span class=\"_ _d\"></span>rneh<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>wur<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>ie <span class=\"_ _11\"> </span>Di<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>kt<span class=\"_ _d\"></span>ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>un<span class=\"_ _a\"></span>d <span class=\"_ _11\"> </span>f<span class=\"_ _a\"></span>akul<span class=\"_ _d\"></span>ta<span class=\"_ _a\"></span>tiv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>R\u00fc<span class=\"_ _d\"></span>ck<span class=\"_ _a\"></span>vers<span class=\"_ _a\"></span>ich<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>g <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>di<span class=\"_ _a\"></span>e </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2234\">folg<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>IFR<span class=\"_ _a\"></span>S 17<span class=\"_ _a\"></span>-Por<span class=\"_ _a\"></span>tfol<span class=\"_ _a\"></span>ios <span class=\"_ _a\"></span>f\u00fcr<span class=\"_ _a\"></span> Sc<span class=\"_ _a\"></span>had<span class=\"_ _a\"></span>en- <span class=\"_ _a\"></span>und<span class=\"_ _d\"></span> U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>allv<span class=\"_ _a\"></span>ersi<span class=\"_ _2\"></span>cher<span class=\"_ _a\"></span>ung,<span class=\"_ _a\"></span> L<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>sve<span class=\"_ _a\"></span>rsic<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>und<span class=\"_ _d\"></span> K<span class=\"_ _d\"></span>ra<span class=\"_ _a\"></span>nke<span class=\"_ _a\"></span>nversi<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>g g<span class=\"_ _a\"></span>ruppi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>t: <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22fb\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sv<span class=\"_ _d\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g: <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22fc\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Mit Gewinnb<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gung  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22fd\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>F<span class=\"_ _1\"></span>onds<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und indexge<span class=\"_ _d\"></span>bunde<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22fe\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Andere <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22ff\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ausgestellte <span class=\"_ _a\"></span>und gehalt<span class=\"_ _d\"></span>ene p<span class=\"_ _d\"></span>ropo<span class=\"_ _d\"></span>rtio<span class=\"_ _a\"></span>nale R\u00fcckversi<span class=\"_ _a\"></span>cherung <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2300\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ausgestellte f<span class=\"_ _d\"></span>akult<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _a\"></span>ckversicher<span class=\"_ _a\"></span>ung  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2301\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Gehalte<span class=\"_ _d\"></span>ne fakult<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tive R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herung <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs223b\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Kr<span class=\"_ _1\"></span>ank<span class=\"_ _a\"></span>enversicher<span class=\"_ _a\"></span>ung:  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2302\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>L<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ngfristige <span class=\"_ _a\"></span>Kranke<span class=\"_ _d\"></span>nversich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g (na<span class=\"_ _a\"></span>ch Art der <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>eb<span class=\"_ _d\"></span>en)  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2303\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ausgestellte <span class=\"_ _a\"></span>und gehalt<span class=\"_ _d\"></span>ene p<span class=\"_ _d\"></span>ropo<span class=\"_ _d\"></span>rtio<span class=\"_ _a\"></span>nale R\u00fcckversi<span class=\"_ _a\"></span>cherung <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2304\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Schaden- u<span class=\"_ _d\"></span>nd Unfall<span class=\"_ _a\"></span>versicher<span class=\"_ _a\"></span>ung:  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2305\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Kr<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nkhei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>skoste<span class=\"_ _a\"></span>nversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2306\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Beru<span class=\"_ _1\"></span>fs<span class=\"_ _a\"></span>unf\u00e4higkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>sversi<span class=\"_ _a\"></span>cherung<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2307\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Arbe<span class=\"_ _1\"></span>its<span class=\"_ _a\"></span>unfallversi<span class=\"_ _d\"></span>cher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2308\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Kr<span class=\"_ _1\"></span>aftf<span class=\"_ _a\"></span>ahrzeug<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aftpfli<span class=\"_ _d\"></span>cht<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersich<span class=\"_ _d\"></span>erung <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2309\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Sonstige Kr<span class=\"_ _a\"></span>aftfahrtversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rung  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs230a\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>See-<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>Luftfahrt- <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd T<span class=\"_ _4\"></span>ranspo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs230b\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>F<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uer<span class=\"_ _a\"></span>- u<span class=\"_ _d\"></span>nd ander<span class=\"_ _a\"></span>e Sac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>versic<span class=\"_ _a\"></span>herunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs230c\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Allgemeine H<span class=\"_ _a\"></span>aftpflichtversi<span class=\"_ _a\"></span>cherung <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs230d\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Kredit- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>Kautio<span class=\"_ _a\"></span>nsversicher<span class=\"_ _a\"></span>ung  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs230e\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Rechtssc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>utzv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs230f\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Be<span class=\"_ _1\"></span>ista<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2310\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>V<span class=\"_ _a\"></span>erschiede<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2311\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ausgestellte <span class=\"_ _a\"></span>und gehalt<span class=\"_ _d\"></span>ene p<span class=\"_ _d\"></span>ropo<span class=\"_ _d\"></span>rtio<span class=\"_ _a\"></span>nale R\u00fcckversi<span class=\"_ _a\"></span>cherung <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2312\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ausgestellte f<span class=\"_ _d\"></span>akult<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _a\"></span>ckversicher<span class=\"_ _a\"></span>ung  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2313\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Gehalte<span class=\"_ _d\"></span>ne fakult<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tive R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herung<span class=\"_ _a\"></span> </div><div class=\"t m1 h43 ff58 fs1d fc5 sc0 ls4 ws0 gs224b\">BELASTEND<span class=\"_ _a\"></span>E <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ER<span class=\"_ _a\"></span>TR\u00c4GE<span class=\"ff5b\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2314\">Manche <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>ertr\u00e4ge <span class=\"_ _2\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>vor <span class=\"_ _2\"></span>Beginn <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>Deck<span class=\"_ _a\"></span>ungszeitra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>s <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>vor <span class=\"_ _2\"></span>F\u00e4lligkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>erste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Pr\u00e4mie <span class=\"_ _2\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgest<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llt. <span class=\"_ _4\"></span>Daher <span class=\"_ _a\"></span>b<span class=\"_ _d\"></span>estim-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs224c\">men <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>konsoli<span class=\"_ _a\"></span>dierten <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsunte<span class=\"_ _d\"></span>rnehmen <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Begi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>ckungsz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ums<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>um <span class=\"_ _3\"></span>Z<span class=\"_ _d\"></span>eitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt, <span class=\"_ _1\"></span>an <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>die </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs224d\">erste <span class=\"_ _1\"></span>Zahlung <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsnehm<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>:i<span class=\"_ _a\"></span>nnen <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Grupp<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>f\u00e4l<span class=\"_ _d\"></span>lig<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>wird, <span class=\"_ _1\"></span>je <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>achdem, welcher <span class=\"_ _1\"></span>Zeitpunk<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>fr\u00fch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>eintritt, <span class=\"_ _1\"></span>ob </div>ausgestell<span class=\"_ _d\"></span>te <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>eine <span class=\"_ _11\"> </span>Gruppe <span class=\"_ _f\"> </span>be<span class=\"_ _1\"></span>last<span class=\"_ _a\"></span>ender <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _11\"> </span>b<span class=\"_ _a\"></span>ilden. <span class=\"_ _10\"> </span>Bei <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Bestimm<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g,<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>ob <span class=\"_ _10\"> </span>eine <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>ruppe <span class=\"_ _f\"> </span>von <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n belasten<span class=\"_ _a\"></span>d ist, werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Fakten u<span class=\"_ _d\"></span>nd Umst<span class=\"_ _a\"></span>\u00e4nde be<span class=\"_ _d\"></span>r\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Z<span class=\"_ _d\"></span>ugrund<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>legu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: <span class=\"_ _d\"></span> \u2022<span class=\"_ _8\"> </span>Preisinfo<span class=\"_ _d\"></span>rmatio<span class=\"_ _a\"></span>nen,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>issen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u00e4h<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>liche<span class=\"_ _a\"></span>n v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er Grup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rfass<span class=\"_ _a\"></span>ten V<span class=\"_ _a\"></span>ertr\u00e4<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Umfeldfaktor<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>n, wie \u00c4<span class=\"_ _a\"></span>nderu<span class=\"_ _d\"></span>ngen am M<span class=\"_ _a\"></span>arkt oder d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>rschrif<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en.<span class=\"_ _3ca\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itere D<span class=\"_ _a\"></span>etails w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en in dem K<span class=\"_ _a\"></span>apitel A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eis ab S<span class=\"_ _a\"></span>eite 160 <span class=\"_ _d\"></span>er\u00f6r<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rt. ANSA<span class=\"_ _a\"></span>TZ<span class=\"_ _d\"></span> Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> von <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>este<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>ten V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen si<span class=\"_ _a\"></span>nd zu<span class=\"_ _a\"></span>m fr\u00fcheste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der fol<span class=\"_ _a\"></span>genden Zei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>kt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _d\"></span>nzuset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>en: \u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>u Begi<span class=\"_ _a\"></span>nn des D<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ck<span class=\"_ _d\"></span>ungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eitra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ms de<span class=\"_ _a\"></span>r Gruppe <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>um <span class=\"_ _a\"></span>Ze<span class=\"_ _1\"></span>itp<span class=\"_ _a\"></span>unkt, an w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>em di<span class=\"_ _a\"></span>e erste Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lung <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsn<span class=\"_ _a\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r:i<span class=\"_ _a\"></span>nnen in de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Gruppe <span class=\"_ _a\"></span>von V<span class=\"_ _2\"></span>ertr\u00e4gen f\u00e4ll<span class=\"_ _a\"></span>ig wird,<span class=\"_ _3ca\"> </span>oder bei Ei<span class=\"_ _a\"></span>ngang d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r erst<span class=\"_ _a\"></span>en Zahlung, <span class=\"_ _a\"></span>wenn es kei<span class=\"_ _d\"></span>n F<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lli<span class=\"_ _a\"></span>gkeitsdatum gibt; od<span class=\"_ _a\"></span>er<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>f\u00fcr<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>laste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, sobald <span class=\"_ _a\"></span>Fakten <span class=\"_ _d\"></span>und Ums<span class=\"_ _d\"></span>t\u00e4nd<span class=\"_ _d\"></span>e dar<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>inde<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ten, <span class=\"_ _a\"></span>dass die G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe<span class=\"_ _3ca\"> </span>belasten<span class=\"_ _a\"></span>d ist.<span class=\"_ _3ca\"> </span>Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>geh<span class=\"_ _d\"></span>altener propo<span class=\"_ _a\"></span>rtionaler und <span class=\"_ _1\"></span>nicht propo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tion<span class=\"_ _d\"></span>aler <span class=\"_ _1\"></span>R\u00fcckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge <span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _1\"></span>zum <span class=\"_ _1\"></span>sp\u00e4ter<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>folg<span class=\"_ _a\"></span>enden Zeitpunkte <span class=\"_ _a\"></span>zu erfasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>en<span class=\"_ _1\"></span>tw<span class=\"_ _a\"></span>eder zu Begi<span class=\"_ _a\"></span>nn des D<span class=\"_ _d\"></span>ecku<span class=\"_ _d\"></span>ngszeitr<span class=\"_ _d\"></span>aums de<span class=\"_ _a\"></span>r Gruppe <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alte<span class=\"_ _a\"></span>nen R\u00fcckversi<span class=\"_ _a\"></span>cherungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>u dem <span class=\"_ _d\"></span>Zei<span class=\"_ _d\"></span>tpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt, <span class=\"_ _a\"></span>zu de<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>die konsol<span class=\"_ _a\"></span>idierten V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsunte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehm<span class=\"_ _d\"></span>en eine belas<span class=\"_ _a\"></span>tende G<span class=\"_ _a\"></span>ruppe von<span class=\"_ _3ca\"> </span>zugrundeli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge<span class=\"_ _a\"></span>n erfassen, fal<span class=\"_ _d\"></span>ls di<span class=\"_ _a\"></span>e konsolidi<span class=\"_ _a\"></span>erten V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cherungsu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>zugeh\u00f6rige<span class=\"_ _a\"></span>n gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertrag in <span class=\"_ _a\"></span>der Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge <span class=\"_ _a\"></span>zu diesem<span class=\"_ _3ca\"> </span>Zeitpunkt o<span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>or <span class=\"_ _a\"></span>diesem Zeitp<span class=\"_ _a\"></span>unkt abg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lossen <span class=\"_ _a\"></span>haben.<span class=\"_ _3ca\"> </span>Zudem is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> mi<span class=\"_ _a\"></span>t dem <span class=\"_ _a\"></span>An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>z einer <span class=\"_ _a\"></span>Gruppe <span class=\"_ _d\"></span>von g<span class=\"_ _a\"></span>ehaltenen <span class=\"_ _a\"></span>propo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ale<span class=\"_ _d\"></span>n R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n bi<span class=\"_ _a\"></span>s zu dem <span class=\"_ _a\"></span>Zeitpun<span class=\"_ _a\"></span>kt zu warten, <span class=\"_ _a\"></span>zu dem de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> erstmal<span class=\"_ _a\"></span>ige Ansa<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>z jedes <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>runde lie<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertrags<span class=\"_ _a\"></span> e<span class=\"_ _1\"></span>rfolg<span class=\"_ _d\"></span>t ist, f<span class=\"_ _d\"></span>alls di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Zeit<span class=\"_ _a\"></span>punkt erst nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> dem <span class=\"_ _a\"></span>Be<span class=\"_ _1\"></span>gi<span class=\"_ _a\"></span>nn des D<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>itra<span class=\"_ _a\"></span>ums der <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ruppe <span class=\"_ _a\"></span>von ge<span class=\"_ _d\"></span>haltenen <span class=\"_ _d\"></span>R\u00fcckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _a\"></span>n liegt. Die Auf<span class=\"_ _a\"></span>nahme ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span> neuen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertrags i<span class=\"_ _a\"></span>n die G<span class=\"_ _a\"></span>ruppe <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at i<span class=\"_ _a\"></span>n der <span class=\"_ _a\"></span>Berichtspe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iode<span class=\"_ _a\"></span> zu e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>, <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>dieser <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>rag ei<span class=\"_ _a\"></span>nes de<span class=\"_ _d\"></span>r i<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>orste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _d\"></span>en da<span class=\"_ _d\"></span>rgestell<span class=\"_ _a\"></span>ten Kriterien <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llt.<span class=\"_ _a\"></span> VERT<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SGR<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>NZE<span class=\"_ _a\"></span> In <span class=\"_ _3\"></span>die Bewert<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g einer <span class=\"_ _1\"></span>Gruppe von<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>sind <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>zuk\u00fcnftige<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>ahlungsstr\u00f6<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>in<span class=\"_ _d\"></span>nerhalb der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertrag<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>gren<span class=\"_ _d\"></span>ze <span class=\"_ _2\"></span>jedes <span class=\"_ _a\"></span>einz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lnen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertrags <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>einzube<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>hen. <span class=\"_ _2\"></span>Zahlungsstr<span class=\"_ _a\"></span>\u00f6me <span class=\"_ _2\"></span>liegen <span class=\"_ _2\"></span>innerhalb <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Gre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ze<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>eines <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trags, <span class=\"_ _a\"></span>wenn sie <span class=\"_ _a\"></span>aus wese<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>chen <span class=\"_ _a\"></span>Rechten <span class=\"_ _a\"></span>und Pflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die<span class=\"_ _a\"></span> w\u00e4hre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>der Berich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>spe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iode<span class=\"_ _a\"></span> bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _d\"></span>in der <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungsn<span class=\"_ _a\"></span>ehmer:in<span class=\"_ _d\"></span>nen <span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _e\"></span>Zahlung <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>Pr\u00e4mien <span class=\"_ _e\"></span>gezw<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>k\u00f6nnen <span class=\"_ _e\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>in <span class=\"_ _f\"></span>der <span class=\"_ _3\"></span>eine <span class=\"_ _e\"></span>wesentlic<span class=\"_ _a\"></span>he V<span class=\"_ _a\"></span>erpflich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung b<span class=\"_ _a\"></span>esteht, f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsne<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>mer:i<span class=\"_ _d\"></span>nnen <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>stu<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trag <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> er<span class=\"_ _a\"></span>br<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e wesentl<span class=\"_ _d\"></span>iche V<span class=\"_ _2\"></span>erpfli<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Erb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ing<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng vo<span class=\"_ _a\"></span>n Leistung<span class=\"_ _d\"></span>en ge<span class=\"_ _a\"></span>m\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trag e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>et, we<span class=\"_ _a\"></span>nn:  \u2022<span class=\"_ _8\"> </span>die praktisc<span class=\"_ _a\"></span>he M\u00f6glichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it bes<span class=\"_ _a\"></span>teht, die Ris<span class=\"_ _d\"></span>ike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der <span class=\"_ _a\"></span>einzelnen<span class=\"_ _a\"></span> Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>nehmer:in<span class=\"_ _d\"></span>nen n<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>u z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en und fol<span class=\"_ _a\"></span>glich<span class=\"_ _3ca\"> </span>einen Pr<span class=\"_ _a\"></span>eis ode<span class=\"_ _d\"></span>r ein Lei<span class=\"_ _a\"></span>stungsnivea<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> fest<span class=\"_ _a\"></span>zulegen, <span class=\"_ _a\"></span>da<span class=\"_ _1\"></span>s dies<span class=\"_ _a\"></span>en Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>oll<span class=\"_ _d\"></span>komme<span class=\"_ _a\"></span>n Rechnung t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, ode<span class=\"_ _a\"></span>r beide <span class=\"_ _d\"></span>nach-<span class=\"_ _3ca\"> </span>stehe<span class=\"_ _d\"></span>nden Krite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> erf\u00fcll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> sin<span class=\"_ _a\"></span>d:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>die <span class=\"_ _1\"></span>prakti<span class=\"_ _d\"></span>sche F\u00e4higkeit besteht, d<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Risiken <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfol<span class=\"_ _d\"></span>ios von V<span class=\"_ _d\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>rag <span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>halten<span class=\"_ _3ca\"> </span>ist, neu <span class=\"_ _1\"></span>zu bewerte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, und <span class=\"_ _1\"></span>folgl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span> einen Preis oder ein Leistungs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>eau festzuleg<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, das den <span class=\"_ _1\"></span>Risi<span class=\"_ _d\"></span>ken dieses Portfoli<span class=\"_ _a\"></span>os<span class=\"_ _3ca\"> </span>vollkom<span class=\"_ _d\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Rec<span class=\"_ _a\"></span>hnun<span class=\"_ _1\"></span>g t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>t und<span class=\"_ _3ca\"> </span><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2336\">\u2013<span class=\"_ _13\"> </span>bei <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Preisfes<span class=\"_ _a\"></span>tsetzung <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>Pr\u00e4mi<span class=\"_ _d\"></span>en <span class=\"_ _e\"></span>bis <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>dem<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>Zeitpunk<span class=\"_ _a\"></span>t, <span class=\"_ _f\"> </span>zu <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Risike<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>neu <span class=\"_ _e\"></span>bewertet<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _f\"></span>die<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2337\">Risiken im Z<span class=\"_ _a\"></span>usamme<span class=\"_ _a\"></span>nhang mit Zeit<span class=\"_ _a\"></span>r\u00e4umen n<span class=\"_ _a\"></span>ach dem Zeit<span class=\"_ _a\"></span>punkt d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r N<span class=\"_ _d\"></span>eubewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>icht be<span class=\"_ _a\"></span>r\u00fccksich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>igt.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ae\">V<span class=\"_ _a\"></span>erbindl<span class=\"_ _d\"></span>ichkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Zusamm<span class=\"_ _d\"></span>enha<span class=\"_ _a\"></span>ng <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>rwartet<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Pr\u00e4mi<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>oder <span class=\"_ _3\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sf\u00e4ll<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>au\u00dferh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lb <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21af\">V<span class=\"_ _a\"></span>ertragsgr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>nz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertrags <span class=\"_ _4\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nicht <span class=\"_ _2\"></span>erfa<span class=\"_ _a\"></span>sst, <span class=\"_ _2\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sich <span class=\"_ _2\"></span>diese <span class=\"_ _4\"></span>B<span class=\"_ _1\"></span>etr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>zuk\u00fcnftig<span class=\"_ _d\"></span>e <span class=\"_ _4\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4ge </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c5\">beziehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c6\">Bei Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mit V<span class=\"_ _a\"></span>erl\u00e4ng<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gszei<span class=\"_ _d\"></span>tr\u00e4ume<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>beurtei<span class=\"_ _d\"></span>lt, <span class=\"_ _1\"></span>ob <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _d\"></span>\u00f6me<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>dem verl\u00e4nge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2338\">V<span class=\"_ _a\"></span>ertrag <span class=\"_ _f\"></span>inne<span class=\"_ _a\"></span>rha<span class=\"_ _1\"></span>lb <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ertragsgr<span class=\"_ _a\"></span>enzen <span class=\"_ _f\"></span>liege<span class=\"_ _a\"></span>n. <span class=\"_ _11\"> </span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Preis<span class=\"_ _d\"></span>fest<span class=\"_ _a\"></span>set<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>der <span class=\"_ _f\"></span>V<span class=\"_ _2\"></span>ertragsverl\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>rungen, <span class=\"_ _f\"> </span>auf <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _f\"></span>IFRS 17<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c8\">wendet <span class=\"_ _2\"></span>wird, <span class=\"_ _2\"></span>erfolg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>unter <span class=\"_ _a\"></span>Ber<span class=\"_ _a\"></span>\u00fccksichtigu<span class=\"_ _d\"></span>ng <span class=\"_ _2\"></span>aller <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsn<span class=\"_ _d\"></span>ehme<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>abgede<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kten <span class=\"_ _2\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erl\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2339\">rungsdat<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _11\"> </span>den <span class=\"_ _f\"> </span>verbleib<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>k\u00fcn<span class=\"_ _1\"></span>ftig<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungss<span class=\"_ _d\"></span>chutz <span class=\"_ _11\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>Unterzeich<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>gleich<span class=\"_ _d\"></span>wertige<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>ertr\u00e4ge <span class=\"_ _f\"> </span>ber\u00fcc<span class=\"_ _a\"></span>k-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22ca\">sichtigt <span class=\"_ _a\"></span>w\u00fcrden. Di<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>ertragsgr<span class=\"_ _a\"></span>enze jed<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertr\u00e4<span class=\"_ _d\"></span>gen wir<span class=\"_ _a\"></span>d am E<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de j<span class=\"_ _d\"></span>eder <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>erich<span class=\"_ _d\"></span>tsperio<span class=\"_ _d\"></span>de n<span class=\"_ _a\"></span>eu<span class=\"_ _1\"></span> be<span class=\"_ _a\"></span>urteilt. </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs233a\">BEWER<span class=\"_ _a\"></span>TUNG BEIM <span class=\"_ _d\"></span>ERS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>MALI<span class=\"_ _d\"></span>GEN<span class=\"_ _a\"></span> ANSA<span class=\"_ _2\"></span>TZ </div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs233b\">Nicht unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span> Anwen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>g des P<span class=\"_ _a\"></span>AA be<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs233c\">sve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21b8\">Im Rahm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>MM <span class=\"_ _d\"></span>wir<span class=\"_ _a\"></span>d eine <span class=\"_ _d\"></span>Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n be<span class=\"_ _a\"></span>wertet als die <span class=\"_ _a\"></span>Summe a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s: </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse8d\">\u2022<span class=\"_ _8\"> </span>dem Erf\u00fcllungs<span class=\"_ _a\"></span>wert u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs233d\">\u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> CS<span class=\"_ _a\"></span>M, die d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t r<span class=\"_ _a\"></span>ealisi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>arstell<span class=\"_ _d\"></span>t, den di<span class=\"_ _a\"></span>e konsol<span class=\"_ _d\"></span>idier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsunt<span class=\"_ _a\"></span>ern<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im<span class=\"_ _d\"></span> La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs233e\">Erbringu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g ihr<span class=\"_ _a\"></span>er V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>istu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen, g<span class=\"_ _a\"></span>em\u00e4\u00df d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der<span class=\"_ _a\"></span> G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> e<span class=\"_ _d\"></span>nthalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>ersicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>usw<span class=\"_ _a\"></span>eisen<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs233f\">werde<span class=\"_ _a\"></span>n.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2340\">Der Erf\u00fcll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>wert set<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> zus<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>n aus: </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2341\">\u2022<span class=\"_ _8\"> </span>u<span class=\"_ _1\"></span>nv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rze<span class=\"_ _d\"></span>rrten <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd w<span class=\"_ _a\"></span>ahrscheinlic<span class=\"_ _a\"></span>hke<span class=\"_ _1\"></span>itsg<span class=\"_ _a\"></span>ewichtet<span class=\"_ _a\"></span>en Sch\u00e4tzu<span class=\"_ _a\"></span>ngen der k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ahlungsstr\u00f6<span class=\"_ _a\"></span>me,<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2342\">\u2022<span class=\"_ _8\"> </span>einer Abzins<span class=\"_ _a\"></span>ung auf den <span class=\"_ _a\"></span>Barwert, <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _d\"></span>eitwert des <span class=\"_ _a\"></span>Geld<span class=\"_ _a\"></span>es und die f<span class=\"_ _a\"></span>inanziellen <span class=\"_ _d\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wid<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>spieg<span class=\"_ _a\"></span>eln,<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2343\">\u2022<span class=\"_ _8\"> </span>u<span class=\"_ _1\"></span>nd ei<span class=\"_ _a\"></span>ner Risikoa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ssu<span class=\"_ _d\"></span>ng f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tfin<span class=\"_ _d\"></span>anzielle <span class=\"_ _a\"></span>Risiken.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2344\">Das <span class=\"_ _10d\"> </span>Ziel <span class=\"_ _10d\"> </span>der <span class=\"_ _10d\"> </span>Sch\u00e4tz<span class=\"_ _a\"></span>ung <span class=\"_ _1a3\"> </span>d<span class=\"_ _a\"></span>er <span class=\"_ _10d\"> </span>k\u00fcnftig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _10d\"> </span>Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _10d\"> </span>best<span class=\"_ _d\"></span>eht <span class=\"_ _10d\"> </span>dari<span class=\"_ _d\"></span>n, <span class=\"_ _398\"> </span>den<span class=\"_ _a\"></span> <span class=\"_ _398\"> </span>Erwartu<span class=\"_ _d\"></span>ngswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _10d\"> </span>(od<span class=\"_ _d\"></span>er <span class=\"_ _10d\"> </span>den </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2345\">wahrsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>einlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>eitsge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Mittelw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt) <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>gesamt<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Bandbr<span class=\"_ _a\"></span>eite <span class=\"_ _3\"></span>aller <span class=\"_ _3\"></span>m\u00f6gli<span class=\"_ _a\"></span>chen <span class=\"_ _3\"></span>Ergebnis<span class=\"_ _a\"></span>se <span class=\"_ _3\"></span>unter <span class=\"_ _3\"></span>Ber\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2346\">aller <span class=\"_ _e\"></span>angemess<span class=\"_ _a\"></span>enen <span class=\"_ _f\"></span>und <span class=\"_ _e\"></span>belast<span class=\"_ _a\"></span>bare<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>In<span class=\"_ _1\"></span>form<span class=\"_ _a\"></span>atione<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>zum <span class=\"_ _e\"></span>Bilanzstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag <span class=\"_ _e\"></span>ohne <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>na<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gemess<span class=\"_ _a\"></span>enen <span class=\"_ _e\"></span>Kosten- <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>Ze<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>t-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2347\">aufwand verf\u00fcgb<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span> sind, zu <span class=\"_ _1\"></span>besti<span class=\"_ _a\"></span>mmen. B<span class=\"_ _1\"></span>ei der <span class=\"_ _1\"></span>Sc<span class=\"_ _a\"></span>h\u00e4tzung k\u00fcnftiger Za<span class=\"_ _d\"></span>hlungsstr\u00f6<span class=\"_ _a\"></span>me w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d eine <span class=\"_ _1\"></span>Bandbr<span class=\"_ _a\"></span>eite v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Szenarien<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2348\">mit  wirtsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aftlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er  Su<span class=\"_ _a\"></span>bstanz  in  Erw\u00e4g<span class=\"_ _a\"></span>ung  gezoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,  die<span class=\"_ _a\"></span>  die  m\u00f6gl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>en  Ergebniss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>  a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mess<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>  wid<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>piegelt.  D<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2349\">Zahlu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _7\"> </span>der <span class=\"_ _7\"> </span>ein<span class=\"_ _d\"></span>zelnen <span class=\"_ _7\"> </span>Sz<span class=\"_ _a\"></span>enarien <span class=\"_ _7\"> </span>wer<span class=\"_ _a\"></span>den <span class=\"_ _7\"> </span>wahrs<span class=\"_ _a\"></span>cheinlichkeitsg<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chtet <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _7\"> </span>Zugr<span class=\"_ _a\"></span>undeleg<span class=\"_ _d\"></span>ung <span class=\"_ _7\"> </span>aktuel<span class=\"_ _a\"></span>ler </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs234a\">Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> abg<span class=\"_ _a\"></span>ezinst. <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs234b\">Bei der<span class=\"_ _a\"></span> Sch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung <span class=\"_ _a\"></span>k\u00fcnftiger Z<span class=\"_ _a\"></span>ahlungsstr\u00f6<span class=\"_ _a\"></span>me <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den all<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ahlungsstr\u00f6<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> i<span class=\"_ _a\"></span>nnerhalb d<span class=\"_ _a\"></span>er V<span class=\"_ _2\"></span>ertragsgr<span class=\"_ _a\"></span>enze be<span class=\"_ _a\"></span>r\u00fccksichtigt,<span class=\"_ _a\"></span> wie </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs234c\">z. B.:<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs234d\">\u2022<span class=\"_ _8\"> </span>Pr\u00e4<span class=\"_ _1\"></span>mi<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd e<span class=\"_ _a\"></span>twaige dami<span class=\"_ _a\"></span>t in Zusamm<span class=\"_ _a\"></span>enhang ste<span class=\"_ _a\"></span>hende zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>hlungsst<span class=\"_ _a\"></span>r\u00f6me,<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs234e\">\u2022<span class=\"_ _8\"> </span>Sch\u00e4den u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsleist<span class=\"_ _a\"></span>ungen, ei<span class=\"_ _d\"></span>nschlie\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Sc<span class=\"_ _a\"></span>h\u00e4den, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> be<span class=\"_ _d\"></span>reits g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>eldet, jedo<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>och <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t b<span class=\"_ _d\"></span>eglich<span class=\"_ _d\"></span>en<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs234f\">wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>entstande<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e S<span class=\"_ _d\"></span>ch\u00e4den, <span class=\"_ _a\"></span>die noc<span class=\"_ _d\"></span>h nicht gem<span class=\"_ _a\"></span>eldet w<span class=\"_ _a\"></span>urden, u<span class=\"_ _a\"></span>nd alle erwar<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n k\u00fcnftigen S<span class=\"_ _a\"></span>ch\u00e4de<span class=\"_ _d\"></span>n, u. a.:<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2350\">\u2013<span class=\"_ _13\"> </span>Zahlunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hm<span class=\"_ _d\"></span>er:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>H\u00f6he <span class=\"_ _1\"></span>je nach <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Rendi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>zugru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>liege<span class=\"_ _a\"></span>nden <span class=\"_ _1\"></span>Refere<span class=\"_ _a\"></span>nzwerte<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2351\">schwank<span class=\"_ _a\"></span>t, und<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2352\">\u2013<span class=\"_ _13\"> </span>eine <span class=\"_ _a\"></span>Zuord<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>Zahlungss<span class=\"_ _d\"></span>tr<span class=\"_ _a\"></span>\u00f6me <span class=\"_ _a\"></span>aus <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Abschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> die <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>auf <span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>Portfo<span class=\"_ _d\"></span>lio<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ezieh<span class=\"_ _a\"></span>en, <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>trag<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2353\">geh\u00f6rt.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2354\">\u2022<span class=\"_ _8\"> </span>Kosten f\u00fcr die S<span class=\"_ _a\"></span>chadens<span class=\"_ _a\"></span>bearbeit<span class=\"_ _d\"></span>ung,<span class=\"_ _3ca\"> </span></div>\u2022<span class=\"_ _8\"> </span>Kosten f\u00fcr die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erwalt<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fr<span class=\"_ _a\"></span>echterhalt<span class=\"_ _a\"></span>ung von V<span class=\"_ _2\"></span>ertr\u00e4gen, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>. B. <span class=\"_ _a\"></span>wiederke<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>nde Pro<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span>en, <span class=\"_ _a\"></span>die<span class=\"_ _3ca\"> </span>erwart<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _d\"></span>em\u00e4\u00df <span class=\"_ _a\"></span>an<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>die V<span class=\"_ _2\"></span>ermittler <span class=\"_ _a\"></span>zu zahle<span class=\"_ _d\"></span>n sind,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>eine<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Zu<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rdnung fes<span class=\"_ _a\"></span>ter und v<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>iabl<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inkos<span class=\"_ _a\"></span>ten, die di<span class=\"_ _a\"></span>rekt de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge<span class=\"_ _a\"></span>n zugeord<span class=\"_ _a\"></span>net<span class=\"_ _3ca\"> </span>werde<span class=\"_ _a\"></span>n k\u00f6nne<span class=\"_ _d\"></span>n,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>tr<span class=\"_ _1\"></span>ansa<span class=\"_ _a\"></span>ktionsbedi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Ste<span class=\"_ _a\"></span>uer<span class=\"_ _1\"></span>n.<span class=\"_ _3ca\"> </span>Die <span class=\"_ _f\"> </span>Bewertu<span class=\"_ _d\"></span>ng <span class=\"_ _11\"> </span>des <span class=\"_ _f\"> </span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _f\"> </span>beinhalt<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>die <span class=\"_ _11\"> </span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _d\"></span>sskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>\u00fc<span class=\"_ _1\"></span>ber <span class=\"_ _f\"></span>den <span class=\"_ _f\"> </span>Deckungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _d\"></span>raum <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Gruppe <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _d\"></span>Aufwa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rfass<span class=\"_ _a\"></span>t werd<span class=\"_ _d\"></span>en. Gl<span class=\"_ _a\"></span>eichzeitig <span class=\"_ _d\"></span>wird d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> gl<span class=\"_ _d\"></span>eich<span class=\"_ _a\"></span>e Betrag i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _d\"></span>n versi<span class=\"_ _a\"></span>cherungstec<span class=\"_ _a\"></span>hnisch<span class=\"_ _d\"></span>en Ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>erfasst, <span class=\"_ _3\"></span>was <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Ant<span class=\"_ _d\"></span>eil <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Beitr\u00e4g<span class=\"_ _d\"></span>e, <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>auf <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>W<span class=\"_ _1\"></span>ieder<span class=\"_ _a\"></span>erlang<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>der <span class=\"_ _f\"></span>Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>beziehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ide<span class=\"_ _a\"></span>r-<span class=\"_ _3ca\"> </span>spiegelt.<span class=\"_ _a\"></span> Unter<span class=\"_ _a\"></span> Anwen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span> des<span class=\"_ _d\"></span> PAA<span class=\"_ _a\"></span> bewertet<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>rtr\u00e4ge<span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _3\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>det <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>Pr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>mie<span class=\"_ _a\"></span>na<span class=\"_ _1\"></span>llo<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>tio<span class=\"_ _a\"></span>nsansatz <span class=\"_ _1\"></span>(P<span class=\"_ _a\"></span>AA<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>umi<span class=\"_ _a\"></span>ndest <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>vo<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgest<span class=\"_ _a\"></span>ellten <span class=\"_ _3\"></span>k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rzfristig<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>chade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>und Unfallve<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> mi<span class=\"_ _d\"></span>t kur<span class=\"_ _d\"></span>zer La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit a<span class=\"_ _a\"></span>n, da:  \u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>ec<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>ungszeitra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m jed<span class=\"_ _a\"></span>es V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtrags i<span class=\"_ _a\"></span>n der Gr<span class=\"_ _d\"></span>uppe, <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ie\u00df<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch Leis<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>trag aus<span class=\"_ _3ca\"> </span>allen P<span class=\"_ _d\"></span>r\u00e4mien in<span class=\"_ _a\"></span>nerhalb de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertragsg<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>nzen (sieh<span class=\"_ _d\"></span>e Kapitel <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>tragsgr<span class=\"_ _2\"></span>enze ab Seit<span class=\"_ _a\"></span>e 153) nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t me<span class=\"_ _a\"></span>hr als ei<span class=\"_ _d\"></span>n Jahr be<span class=\"_ _a\"></span>tr\u00e4gt<span class=\"_ _3ca\"> </span>bzw<span class=\"_ _a\"></span>.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge, der<span class=\"_ _a\"></span>en La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit m<span class=\"_ _a\"></span>ehr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>als ein Ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gt, <span class=\"_ _a\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> m\u00f6g<span class=\"_ _d\"></span>lich<span class=\"_ _d\"></span>e k\u00fcnf<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ige Sz<span class=\"_ _a\"></span>enarien m<span class=\"_ _d\"></span>odelli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d es <span class=\"_ _d\"></span>wir<span class=\"_ _a\"></span>d davo<span class=\"_ _d\"></span>n<span class=\"_ _3ca\"> </span>ausgega<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, d<span class=\"_ _d\"></span>ass sic<span class=\"_ _a\"></span>h die Bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tung <span class=\"_ _a\"></span>der Deck<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>r\u00fcc<span class=\"_ _1\"></span>ks<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>ung f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span>, in <span class=\"_ _a\"></span>der dies<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>ertr\u00e4ge enth<span class=\"_ _a\"></span>alten sind,<span class=\"_ _3ca\"> </span>durch <span class=\"_ _a\"></span>die Anwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des P<span class=\"_ _4\"></span>AA nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t wes<span class=\"_ _a\"></span>entlich vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> derje<span class=\"_ _a\"></span>nigen u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tersc<span class=\"_ _a\"></span>heidet, di<span class=\"_ _d\"></span>e aus d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>nwendung des <span class=\"_ _a\"></span>GMM<span class=\"_ _3ca\"> </span>hervorge<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w\u00fcrde. B<span class=\"_ _a\"></span>ei der Be<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rteil<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> W<span class=\"_ _a\"></span>esentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeit <span class=\"_ _a\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> au<span class=\"_ _a\"></span>ch qualitati<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e Fa<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>en, wie <span class=\"_ _a\"></span>die Art des <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>kos<span class=\"_ _3ca\"> </span>und die A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t i<span class=\"_ _a\"></span>hrer V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungspo<span class=\"_ _a\"></span>rtfolien, ber<span class=\"_ _a\"></span>\u00fccksichtigt.<span class=\"_ _3ca\"> </span>Der P<span class=\"_ _2\"></span>AA wir<span class=\"_ _a\"></span>d nicht a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t, w<span class=\"_ _d\"></span>enn beim<span class=\"_ _a\"></span> erstmalige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>nsatz de<span class=\"_ _d\"></span>r Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertr\u00e4gen ei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> sig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ifi<span class=\"_ _d\"></span>kant<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>ar<span class=\"_ _1\"></span>ia<span class=\"_ _a\"></span>bilit\u00e4t der Erf\u00fcllungs<span class=\"_ _a\"></span>werte <span class=\"_ _f\"> </span>erwartet <span class=\"_ _e\"></span>wird, <span class=\"_ _e\"></span>was <span class=\"_ _f\"> </span>die <span class=\"_ _f\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>der <span class=\"_ _f\"></span>De<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kungs<span class=\"_ _a\"></span>r\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>w\u00e4hr<span class=\"_ _a\"></span>end <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Period<span class=\"_ _a\"></span>e <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>r <span class=\"_ _f\"> </span>Eintr<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _f\"> </span>eines Schadens b<span class=\"_ _a\"></span>eeinflusse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w\u00fcrde. D<span class=\"_ _a\"></span>ie V<span class=\"_ _a\"></span>ariabil<span class=\"_ _d\"></span>it\u00e4t der <span class=\"_ _a\"></span>Er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llungs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte s<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>igt b<span class=\"_ _a\"></span>eispielsw<span class=\"_ _a\"></span>eise an im Z<span class=\"_ _a\"></span>usammenh<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g mit: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> H\u00f6<span class=\"_ _a\"></span>he der k<span class=\"_ _a\"></span>\u00fcnftigen Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>r\u00f6me im<span class=\"_ _a\"></span> Zusamm<span class=\"_ _a\"></span>enhang<span class=\"_ _a\"></span> mit in die <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge <span class=\"_ _a\"></span>eingebette<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en De<span class=\"_ _a\"></span>rivaten <span class=\"_ _d\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _a\"></span>e de<span class=\"_ _1\"></span>s D<span class=\"_ _a\"></span>eckungs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>itr<span class=\"_ _d\"></span>aums de<span class=\"_ _a\"></span>r Gruppe <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen.<span class=\"_ _3ca\"> </span>Bei <span class=\"_ _1\"></span>einer <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>ruppe <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>erstmali<span class=\"_ _a\"></span>gem <span class=\"_ _3\"></span>Ans<span class=\"_ _a\"></span>atz <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>elastend <span class=\"_ _1\"></span>ist, <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Deck<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>r\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>wie <span class=\"_ _1\"></span>folgt bemess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n:  \u2022<span class=\"_ _8\"> </span>etwaige beim<span class=\"_ _a\"></span> er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>mali<span class=\"_ _a\"></span>gen Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _d\"></span>ene Pr\u00e4mi<span class=\"_ _a\"></span>en,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>abz\u00fcglich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Abs<span class=\"_ _a\"></span>chlusskost<span class=\"_ _a\"></span>en zu diesem<span class=\"_ _d\"></span> Z<span class=\"_ _d\"></span>eitpunkt,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>uz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glich o<span class=\"_ _a\"></span>der abz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glich <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>etwaigen Bet<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>gs <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>der Ausbuch<span class=\"_ _a\"></span>ung zu di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sem Z<span class=\"_ _a\"></span>eitpunkt <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on als<span class=\"_ _a\"></span> Abschluss<span class=\"_ _a\"></span>kosten<span class=\"_ _3ca\"> </span>angeset<span class=\"_ _d\"></span>zte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werten u<span class=\"_ _d\"></span>nd<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>an<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>en im <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ld f<span class=\"_ _a\"></span>\u00fcr Zahlungsst<span class=\"_ _a\"></span>r\u00f6me i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> B<span class=\"_ _d\"></span>ezug <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf die <span class=\"_ _a\"></span>Gruppe von <span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> anges<span class=\"_ _a\"></span>etzten<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeiten.<span class=\"_ _3ca\"> </span>Deute<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Fakten <span class=\"_ _11\"> </span>und <span class=\"_ _10\"> </span>Ums<span class=\"_ _a\"></span>t\u00e4nde <span class=\"_ _11\"> </span>darauf <span class=\"_ _f\"> </span>h<span class=\"_ _1\"></span>in, <span class=\"_ _11\"> </span>dass <span class=\"_ _f\"> </span>V<span class=\"_ _d\"></span>ertr\u00e4ge <span class=\"_ _f\"> </span>beim <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lig<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>Ansat<span class=\"_ _d\"></span>z <span class=\"_ _10\"> </span>belast<span class=\"_ _a\"></span>end <span class=\"_ _11\"> </span>sind, <span class=\"_ _11\"> </span>helfen <span class=\"_ _11\"> </span>zus\u00e4tzli<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Analyse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _1\"></span>Bestim<span class=\"_ _a\"></span>mung, <span class=\"_ _1\"></span>ob<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zu erwarte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ist, dass <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ertrag zu <span class=\"_ _1\"></span>einem Nettomittel<span class=\"_ _a\"></span>abfluss <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rt. <span class=\"_ _1\"></span>Diese<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>elastenden V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den von den and<span class=\"_ _a\"></span>eren V<span class=\"_ _2\"></span>ertr\u00e4gen a<span class=\"_ _a\"></span>bgegren<span class=\"_ _d\"></span>zt, u<span class=\"_ _a\"></span>nd in Bezug auf den N<span class=\"_ _a\"></span>ett<span class=\"_ _1\"></span>omi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>elabfluss <span class=\"_ _a\"></span>wird ein <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erlust erfol<span class=\"_ _a\"></span>gs-<span class=\"_ _3ca\"> </span>wirksam erfasst, w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>i der <span class=\"_ _1\"></span>Buch<span class=\"_ _d\"></span>wert der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der Gruppe den <span class=\"_ _1\"></span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ntspri<span class=\"_ _a\"></span>cht. F<span class=\"_ _1\"></span>\u00fcr die <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>eckung<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>r\u00fcckstel<span class=\"_ _d\"></span>lung  eine<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>  sol<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  belast<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  G<span class=\"_ _d\"></span>ruppe  von <span class=\"_ _12\"> </span>V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  wir<span class=\"_ _a\"></span>d  eine  V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>kompone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te  f<span class=\"_ _d\"></span>estgeleg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>,  welc<span class=\"_ _a\"></span>he  die bestimmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> abbild<span class=\"_ _a\"></span>et. F\u00fcr zus\u00e4t<span class=\"_ _d\"></span>zlic<span class=\"_ _d\"></span>he Angab<span class=\"_ _d\"></span>en zur <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>komponent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> wir<span class=\"_ _d\"></span>d auf Ka<span class=\"_ _a\"></span>pitel Ausweis ab S<span class=\"_ _a\"></span>eite 160 <span class=\"_ _a\"></span>und zu belas<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nden V<span class=\"_ _2\"></span>ertr\u00e4gen <span class=\"_ _a\"></span>auf Kapitel B<span class=\"_ _a\"></span>elastende <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge a<span class=\"_ _a\"></span>b Seite 152 <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1ce9\">F\u00fcr <span class=\"_ _3\"></span>unter <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nwendu<span class=\"_ _d\"></span>ng <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>P<span class=\"_ _2\"></span>AA <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>es <span class=\"_ _1\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>ec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsleg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>ethode <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>VIG <span class=\"_ _3\"></span>gr<span class=\"_ _d\"></span>unds\u00e4tzli<span class=\"_ _d\"></span>ch </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cea\">nicht <span class=\"_ _3\"></span>gestattet, <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Deckungsr\u00fc<span class=\"_ _a\"></span>ckste<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nter <span class=\"_ _3\"></span>Zugrund<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gung <span class=\"_ _3\"></span>diskon<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ierte<span class=\"_ _a\"></span>r <span class=\"_ _f\"> </span>Cashfl<span class=\"_ _a\"></span>ow<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _e\"></span>bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>es <span class=\"_ _e\"></span>sei <span class=\"_ _3\"></span>denn, <span class=\"_ _3\"></span>die<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1ceb\">Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ist belas<span class=\"_ _a\"></span>tend. </div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs1cec\">Gehaltene<span class=\"_ _d\"></span> R\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _d\"></span>ertr\u00e4ge </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1ced\">R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>verm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _d\"></span>f\u00fcr <span class=\"_ _a\"></span>eine Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _a\"></span>geha</div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2377\">lt<span class=\"_ _a\"></span>ener R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erm\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>elben </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2378\">Grundlag<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>bewer<span class=\"_ _d\"></span>tet <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>ausg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellte<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>tr\u00e4ge. <span class=\"_ _f\"> </span>Sie <span class=\"_ _f\"> </span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>jedoch<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>angepasst,<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>um <span class=\"_ _f\"> </span>den <span class=\"_ _f\"> </span>untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>hen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs222e\">Merkmal<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ehaltenen <span class=\"_ _1\"></span>R\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _d\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>ausgest<span class=\"_ _a\"></span>ellten <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Rechn<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>zu <span class=\"_ _1\"></span>tragen; </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2379\">beispiels<span class=\"_ _d\"></span>weis<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>Bezug <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>enerie<span class=\"_ _a\"></span>rung <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fwen<span class=\"_ _d\"></span>dung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Reduzier<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Aufwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ungen <span class=\"_ _2\"></span>anstat<span class=\"_ _d\"></span>t <span class=\"_ _a\"></span>Ertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs237a\">Beim <span class=\"_ _1\"></span>erstmalig<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nsatz <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>ner <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>astende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>zugr<span class=\"_ _d\"></span>unde <span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>egender V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>tr\u00e4ge <span class=\"_ _3\"></span>od<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Hinzuf\u00fcg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs237b\">von <span class=\"_ _3\"></span>weit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>belas<span class=\"_ _a\"></span>tenden <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ugr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde <span class=\"_ _3\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>ngsvertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>Gruppe <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>st <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fasst. <span class=\"_ _1\"></span>F\u00fcr <span class=\"_ _3\"></span>den </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs237c\">V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _a\"></span>den <span class=\"_ _2\"></span>zuk\u00fcnfti<span class=\"_ _d\"></span>gen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsschutz <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>eine <span class=\"_ _2\"></span>Gruppe <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>R\u00fcckve<span class=\"_ _d\"></span>rsicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtr\u00e4gen <span class=\"_ _2\"></span>wird </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs237d\">eine V<span class=\"_ _2\"></span>erlustr\u00fccke<span class=\"_ _a\"></span>rstattungs<span class=\"_ _a\"></span>komponent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> festg<span class=\"_ _a\"></span>elegt, welc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>die Auf<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>olu<span class=\"_ _d\"></span>ng der <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rluste abbil<span class=\"_ _a\"></span>det<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs237e\">Die <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ke<span class=\"_ _d\"></span>rstatt<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsko<span class=\"_ _d\"></span>mpo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wird <span class=\"_ _3\"></span>wie <span class=\"_ _e\"></span>folgt <span class=\"_ _e\"></span>b<span class=\"_ _d\"></span>estimmt: <span class=\"_ _3\"></span>Multipli<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>tion<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>des <span class=\"_ _3\"></span>ausgewies<span class=\"_ _a\"></span>enen <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>rlusts <span class=\"_ _e\"></span>aus <span class=\"_ _3\"></span>den <span class=\"_ _e\"></span>zu-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs237f\">grunde liege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> mit <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Pro<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ntsatz der Sch\u00e4de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> aus <span class=\"_ _1\"></span>den zugr<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>de liegen<span class=\"_ _a\"></span>den V<span class=\"_ _d\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngs-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2380\">vertr\u00e4ge<span class=\"_ _d\"></span>n, bei <span class=\"_ _a\"></span>denen <span class=\"_ _a\"></span>die ko<span class=\"_ _a\"></span>nsolidierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>unternehmen <span class=\"_ _a\"></span>erwarten, <span class=\"_ _a\"></span>dass s<span class=\"_ _a\"></span>ie sie <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>der G<span class=\"_ _a\"></span>ruppe <span class=\"_ _a\"></span>ih<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>r ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2381\">R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge <span class=\"_ _12\"> </span>wieder  erstat<span class=\"_ _d\"></span>tet  bekomm<span class=\"_ _a\"></span>en.  Sofern  nur  manch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>  V<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge  in  d<span class=\"_ _d\"></span>er  belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>zug<span class=\"_ _a\"></span>runde </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2382\">liegende<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Gruppe dur<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>die Gruppe von gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en R\u00fcckversic<span class=\"_ _a\"></span>herungsve<span class=\"_ _d\"></span>rtr\u00e4g<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>edeckt sind, wird anhand einer syste-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2383\">matisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>ration<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Me<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nteil <span class=\"_ _3\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>ausge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>senen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>aus <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>runde <span class=\"_ _3\"></span>liege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Grupp<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>von <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2384\">sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en b<span class=\"_ _a\"></span>estimmt, <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r si<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4ge<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>zieht,<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Gruppe<span class=\"_ _a\"></span> von <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>en R<span class=\"_ _a\"></span>\u00fcck-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2385\">versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _3\"></span>ged<span class=\"_ _a\"></span>eckt <span class=\"_ _3\"></span>sind. <span class=\"_ _3\"></span>Dur<span class=\"_ _a\"></span>ch <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>r\u00fcckerstattu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskom<span class=\"_ _d\"></span>po<span class=\"_ _a\"></span>nente <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Bu<span class=\"_ _a\"></span>chwert <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2386\">werts f\u00fcr d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zuk\u00fcnftigen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsschutz a<span class=\"_ _a\"></span>ngepasst. <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2387\">Falls <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>gehaltene <span class=\"_ _1\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>eingeht, <span class=\"_ _3\"></span>der<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Deck<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>sich <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>reig<span class=\"_ _d\"></span>nisse <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>Erwerb <span class=\"_ _1\"></span>der </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2388\">R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung b<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>eht, werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>diese R<span class=\"_ _d\"></span>\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>kosten beim <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>gen Ans<span class=\"_ _a\"></span>atz aufwan<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>swi<span class=\"_ _a\"></span>rksam erfass<span class=\"_ _a\"></span>t. </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs2389\">FOLGEBEW<span class=\"_ _a\"></span>ERTUN<span class=\"_ _a\"></span>G </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs238a\">Gem\u00e4\u00df IAS 34 <span class=\"_ _d\"></span>darf di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> gr<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ds<span class=\"_ _a\"></span>\u00e4tzliche H\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>figkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> de<span class=\"_ _d\"></span>r Berich<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>tattung die H\u00f6<span class=\"_ _a\"></span>he der Jahr<span class=\"_ _a\"></span>esergebniss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t beeinfl<span class=\"_ _a\"></span>ussen. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs238b\">IFRS 17 e<span class=\"_ _1\"></span>rfor<span class=\"_ _a\"></span>dert <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>soforti<span class=\"_ _a\"></span>ge <span class=\"_ _3\"></span>Erfass<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>von <span class=\"_ _1\"></span>Sch\u00e4t<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>\u00c4nder<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>zuk\u00fcnftiger L<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs238c\">tungen <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>vertragli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen <span class=\"_ _3\"></span>Servic<span class=\"_ _a\"></span>emarge <span class=\"_ _e\"></span>b<span class=\"_ _d\"></span>eziehen, <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>G<span class=\"_ _d\"></span>ewinn- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnung. <span class=\"_ _3\"></span>Dami<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>das <span class=\"_ _e\"></span>Jahr<span class=\"_ _a\"></span>esergebnis<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>t </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs238d\">beeinfl<span class=\"_ _d\"></span>usst <span class=\"_ _a\"></span>wird, <span class=\"_ _2\"></span>m\u00fcssen <span class=\"_ _a\"></span>unterj<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>hrige <span class=\"_ _2\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _2\"></span>auf ei<span class=\"_ _d\"></span>ner <span class=\"_ _a\"></span>vom <span class=\"_ _a\"></span>Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>esbegin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>bis <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>um<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>jeweiligen<span class=\"_ _a\"></span> Beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>erm<span class=\"_ _a\"></span>in </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs238e\">kumuli<span class=\"_ _d\"></span>erten <span class=\"_ _1\"></span>Grundlage<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>erfolgen<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>(Y<span class=\"_ _2\"></span>ear<span class=\"_ _a\"></span>-to-Da<span class=\"_ _a\"></span>te-Bila<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zier<span class=\"_ _a\"></span>ung)<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Im <span class=\"_ _3\"></span>Ra<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _3\"></span>Y<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>ar<span class=\"_ _2\"></span>-<span class=\"_ _1\"></span>to<span class=\"_ _a\"></span>-Date-Bil<span class=\"_ _d\"></span>anzierung <span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>unter<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs238f\">j\u00e4hrig e<span class=\"_ _1\"></span>rf<span class=\"_ _d\"></span>assten <span class=\"_ _1\"></span>S<span class=\"_ _d\"></span>ch\u00e4tz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs\u00e4<span class=\"_ _a\"></span>nderunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>ber\u00fc<span class=\"_ _d\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt<span class=\"_ _a\"></span>, <span class=\"_ _3\"></span>wo<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ing<span class=\"_ _d\"></span>egen <span class=\"_ _1\"></span>sie bei <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>Period-to<span class=\"_ _a\"></span>-Period-Bi<span class=\"_ _d\"></span>lanzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2390\">Berec<span class=\"_ _a\"></span>hnung  m<span class=\"_ _d\"></span>itei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>ezogen <span class=\"_ _10\"> </span>werde<span class=\"_ _d\"></span>n.  D<span class=\"_ _a\"></span>ie  VI<span class=\"_ _d\"></span>G-V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erun<span class=\"_ _a\"></span>gsgruppe <span class=\"_ _12\"> </span>hat <span class=\"_ _12\"> </span>si<span class=\"_ _d\"></span>ch  f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>Y<span class=\"_ _4\"></span>ear<span class=\"_ _a\"></span>-to-Da<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>-Bil<span class=\"_ _a\"></span>anzierung <span class=\"_ _12\"> </span>g<span class=\"_ _d\"></span>em<span class=\"_ _d\"></span>\u00e4\u00df </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2391\">IFRS 17.B13<span class=\"_ _d\"></span>7 <span class=\"_ _a\"></span>entschieden.<span class=\"_ _a\"></span> </div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs2392\">Nicht unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span> Anwen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>g des P<span class=\"_ _a\"></span>AA be<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs2393\">sve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2394\">Die <span class=\"_ _a\"></span>CSM <span class=\"_ _a\"></span>zum A<span class=\"_ _a\"></span>bschlussstic<span class=\"_ _a\"></span>htag s<span class=\"_ _a\"></span>tellt <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Gewinn i<span class=\"_ _a\"></span>n ei<span class=\"_ _a\"></span>ner <span class=\"_ _a\"></span>Gruppe <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _a\"></span>dar<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _a\"></span>noch <span class=\"_ _a\"></span>nicht <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gs-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2395\">wirksam <span class=\"_ _d\"></span>erfasst <span class=\"_ _a\"></span>wurde, <span class=\"_ _a\"></span>da er sich a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f die <span class=\"_ _a\"></span>zu erb<span class=\"_ _d\"></span>ringende<span class=\"_ _a\"></span>n zuk\u00fcnftigen <span class=\"_ _a\"></span>Leistungen b<span class=\"_ _a\"></span>ezieht. <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2396\">Bei <span class=\"_ _1\"></span>einer <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>von Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Buchwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>CSM <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>zum <span class=\"_ _1\"></span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lusss<span class=\"_ _a\"></span>tichtag <span class=\"_ _1\"></span>gleich <span class=\"_ _1\"></span>dem </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs224a\">Buchwer<span class=\"_ _a\"></span>t zu Beginn d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>eric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>riod<span class=\"_ _a\"></span>e, berichtigt <span class=\"_ _a\"></span>um:  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2314\">\u2022<span class=\"_ _8\"> </span>die Auswirk<span class=\"_ _a\"></span>ungen etwaig<span class=\"_ _a\"></span>er neuer V<span class=\"_ _2\"></span>ertr\u00e4ge, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>inz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>gef<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gt <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>den,<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs224c\">\u2022<span class=\"_ _8\"> </span>die Aufzins<span class=\"_ _a\"></span>ung des B<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>chwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> CSM <span class=\"_ _a\"></span>w\u00e4hr<span class=\"_ _a\"></span>end des B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>richts<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aums, <span class=\"_ _a\"></span>bewertet <span class=\"_ _a\"></span>zu den Disko<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungss<span class=\"_ _a\"></span>\u00e4tzen beim<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2397\">erstmali<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tz,<span class=\"_ _3ca\"> </span></div>\u2022<span class=\"_ _8\"> </span>die \u00c4nderu<span class=\"_ _d\"></span>ngen d<span class=\"_ _d\"></span>er E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _a\"></span>die sich a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f k\u00fcnftig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Leistung<span class=\"_ _d\"></span>en be<span class=\"_ _d\"></span>ziehen, <span class=\"_ _a\"></span>au\u00dfer we<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span>:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>diese Er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6hu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gswer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>en Buchwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t der <span class=\"_ _a\"></span>CSM <span class=\"_ _d\"></span>\u00fcberstei<span class=\"_ _d\"></span>ge<span class=\"_ _d\"></span>n und z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erlust f<span class=\"_ _a\"></span>\u00fchren o<span class=\"_ _a\"></span>der<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>diese <span class=\"_ _d\"></span>Red<span class=\"_ _a\"></span>uzierungen <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>erlust<span class=\"_ _a\"></span>kompon<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>der D<span class=\"_ _a\"></span>ecku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsr\u00fcc<span class=\"_ _a\"></span>kste<span class=\"_ _1\"></span>llu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>zugeordn<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den (sie<span class=\"_ _a\"></span>he<span class=\"_ _3ca\"> </span>Kapitel <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lus<span class=\"_ _a\"></span>tkompone<span class=\"_ _d\"></span>nte ab <span class=\"_ _d\"></span>Seite 161<span class=\"_ _a\"></span>),<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die Auswirk<span class=\"_ _a\"></span>ung etwaiger W<span class=\"_ _2\"></span>echselkurs<span class=\"_ _d\"></span>dif<span class=\"_ _a\"></span>ferenz<span class=\"_ _d\"></span>en a<span class=\"_ _d\"></span>uf die CS<span class=\"_ _a\"></span>M und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>den<span class=\"_ _1\"></span> i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Be<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsp<span class=\"_ _d\"></span>eriode a<span class=\"_ _a\"></span>ufgrund d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r \u00dcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gung <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Leistungen g<span class=\"_ _a\"></span>em\u00e4\u00df dem <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g als<span class=\"_ _d\"></span> versic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungstec<span class=\"_ _a\"></span>hnische Ert<span class=\"_ _d\"></span>r\u00e4ge a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>zten Be<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rag, <span class=\"_ _d\"></span>der e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mitt<span class=\"_ _a\"></span>elt wird,<span class=\"_ _d\"></span> indem <span class=\"_ _a\"></span>die am Absc<span class=\"_ _a\"></span>hlu<span class=\"_ _1\"></span>sssti<span class=\"_ _a\"></span>chtag <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>vor ei<span class=\"_ _a\"></span>ner etwaig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Aufteilung<span class=\"_ _a\"></span>) verbleibe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de CS<span class=\"_ _a\"></span>M auf d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n gege<span class=\"_ _a\"></span>nw\u00e4rtige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>und k<span class=\"_ _d\"></span>\u00fcnftigen D<span class=\"_ _a\"></span>eckungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aum a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fget<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>t wird <span class=\"_ _a\"></span>(siehe Kapit<span class=\"_ _a\"></span>el<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Ert<span class=\"_ _d\"></span>r\u00e4ge a<span class=\"_ _a\"></span>b Seite 160).<span class=\"_ _3ca\"> </span>In <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Folgebe<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>bei <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>CSM-Be<span class=\"_ _a\"></span>rechn<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>unter <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>VF<span class=\"_ _a\"></span>A <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>folgen<span class=\"_ _d\"></span>den <span class=\"_ _3\"></span>Mo<span class=\"_ _a\"></span>difikatio<span class=\"_ _a\"></span>nen <span class=\"_ _3\"></span>im <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h <span class=\"_ _3\"></span>zu<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> GMM vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>genomm<span class=\"_ _a\"></span>en:  \u2022<span class=\"_ _8\"> </span>\u00c4nderunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fina<span class=\"_ _a\"></span>nzieller An<span class=\"_ _d\"></span>nahm<span class=\"_ _d\"></span>en, die si<span class=\"_ _a\"></span>ch aufgr<span class=\"_ _d\"></span>und der <span class=\"_ _a\"></span>zugrund<span class=\"_ _d\"></span>eliege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ef<span class=\"_ _a\"></span>erenzwer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>eben, f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en zur<span class=\"_ _3ca\"> </span>Anpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r CSM, <span class=\"_ _a\"></span>anstatt <span class=\"_ _a\"></span>\u00fcb<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r die G<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nn- oder <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erlustr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>chnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g (o<span class=\"_ _a\"></span>der optio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ber die <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>amtergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isr<span class=\"_ _a\"></span>echnung<span class=\"_ _d\"></span>)<span class=\"_ _3ca\"> </span>gef\u00fchrt z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. Darunt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r f<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>en:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n des bei<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>enden Zeit<span class=\"_ _a\"></span>werts der <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ugr<span class=\"_ _a\"></span>unde<span class=\"_ _1\"></span>lieg<span class=\"_ _a\"></span>enden <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ef<span class=\"_ _a\"></span>erenzwer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>;<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Sch\u00e4tz<span class=\"_ _d\"></span>ungen <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _3\"></span>Bar<span class=\"_ _a\"></span>werts <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>k\u00fcnftige<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Zahlungss<span class=\"_ _d\"></span>tr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>\u00c4nder<span class=\"_ _d\"></span>ungen <span class=\"_ _3\"></span>finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>Risiken <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen<span class=\"_ _a\"></span> mit <span class=\"_ _a\"></span>dir<span class=\"_ _a\"></span>ekter \u00dc<span class=\"_ _a\"></span>bersc<span class=\"_ _d\"></span>hussbe<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gu<span class=\"_ _1\"></span>ng, <span class=\"_ _2\"></span>da di<span class=\"_ _a\"></span>ese mi<span class=\"_ _a\"></span>t <span class=\"_ _d\"></span>zuk<span class=\"_ _d\"></span>\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>eist<span class=\"_ _d\"></span>ungen <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rb<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndung <span class=\"_ _a\"></span>stehen;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Es gibt kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en ex<span class=\"_ _a\"></span>pliziten CSM<span class=\"_ _a\"></span>-Zinszuwac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>s.<span class=\"_ _3ca\"> </span>Die \u00c4nderungen der Erf\u00fcllungs<span class=\"_ _d\"></span>werte, die sich <span class=\"_ _1\"></span>auf k\u00fcnftige Leistu<span class=\"_ _d\"></span>ngen beziehen, die zu<span class=\"_ _1\"></span> einer Anpass<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>CSM f\u00fchr<span class=\"_ _a\"></span>en, umfasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: <span class=\"_ _d\"></span> \u2022<span class=\"_ _8\"> </span>Er<span class=\"_ _1\"></span>fa<span class=\"_ _a\"></span>hrungswerta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>pass<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en aufgr<span class=\"_ _d\"></span>und von A<span class=\"_ _a\"></span>bweichung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zwischen de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ve<span class=\"_ _a\"></span>reinnahm<span class=\"_ _a\"></span>ten Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> (u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mit<span class=\"_ _3ca\"> </span>verbunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en Z<span class=\"_ _a\"></span>ahlungsstr<span class=\"_ _a\"></span>\u00f6me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, wie <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>.B. A<span class=\"_ _d\"></span>bschl<span class=\"_ _a\"></span>usskosten <span class=\"_ _a\"></span>und Ste<span class=\"_ _d\"></span>uern auf V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungspr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>mie<span class=\"_ _a\"></span>n)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und den zu <span class=\"_ _a\"></span>Be<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>der Period<span class=\"_ _a\"></span>e gesch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>etr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in B<span class=\"_ _d\"></span>ezug <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf <span class=\"_ _d\"></span>verei<span class=\"_ _d\"></span>nnahm<span class=\"_ _a\"></span>te (oder f\u00e4ll<span class=\"_ _a\"></span>ige) Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die si<span class=\"_ _a\"></span>ch<span class=\"_ _3ca\"> </span>auf laufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> verg<span class=\"_ _a\"></span>angene L<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>istu<span class=\"_ _d\"></span>ngen b<span class=\"_ _d\"></span>eziehe<span class=\"_ _a\"></span>n, werd<span class=\"_ _a\"></span>en unmi<span class=\"_ _d\"></span>ttelbar im<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erlust e<span class=\"_ _a\"></span>rfasst, wohi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die sic<span class=\"_ _a\"></span>h auf ver<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e (o<span class=\"_ _d\"></span>der f\u00e4ll<span class=\"_ _a\"></span>ige) Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _d\"></span>r zuk\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige <span class=\"_ _a\"></span>Le<span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span>ungen bezie<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>als Anpass<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der<span class=\"_ _3ca\"> </span>CSM erfass<span class=\"_ _a\"></span>t werd<span class=\"_ _a\"></span>en,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>\u00c4nderunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er Sch\u00e4t<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>des <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>arwer<span class=\"_ _a\"></span>ts der k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00f6<span class=\"_ _d\"></span>me <span class=\"_ _a\"></span>der Deckungs<span class=\"_ _a\"></span>r\u00fcckstell<span class=\"_ _a\"></span>ung, mit Aus<span class=\"_ _d\"></span>nahm<span class=\"_ _d\"></span>e<span class=\"_ _3ca\"> </span>von \u00c4nde<span class=\"_ _a\"></span>rungen des Z<span class=\"_ _a\"></span>eitwerts des <span class=\"_ _a\"></span>Geldes <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd \u00c4<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n des f<span class=\"_ _a\"></span>inanziellen <span class=\"_ _d\"></span>Risikos<span class=\"_ _a\"></span> (Erfassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g in d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r G<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- u<span class=\"_ _a\"></span>nd<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g bzw<span class=\"_ _2\"></span>. im so<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stige<span class=\"_ _a\"></span>n Ergebnis st<span class=\"_ _a\"></span>att Anpass<span class=\"_ _a\"></span>ung der CSM<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Abw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chu<span class=\"_ _d\"></span>ng<span class=\"_ _a\"></span>en z<span class=\"_ _a\"></span>wis<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n ei<span class=\"_ _a\"></span>ne<span class=\"_ _d\"></span>r j<span class=\"_ _a\"></span>edw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en I<span class=\"_ _a\"></span>nves<span class=\"_ _a\"></span>tm<span class=\"_ _a\"></span>entk<span class=\"_ _d\"></span>om<span class=\"_ _a\"></span>pon<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>te, di<span class=\"_ _a\"></span>e e<span class=\"_ _a\"></span>rwa<span class=\"_ _a\"></span>rtu<span class=\"_ _a\"></span>ngs<span class=\"_ _d\"></span>gem<span class=\"_ _2\"></span>\u00e4\u00df in<span class=\"_ _a\"></span> d<span class=\"_ _d\"></span>er P<span class=\"_ _a\"></span>eri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span> za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span>de<span class=\"_ _a\"></span>r I<span class=\"_ _a\"></span>nvestm<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>tkom<span class=\"_ _a\"></span>po<span class=\"_ _a\"></span>nente<span class=\"_ _a\"></span>, di<span class=\"_ _a\"></span>e i<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>er P<span class=\"_ _d\"></span>eri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span> ta<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00e4chli<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span> za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d.<span class=\"_ _d\"></span> Di<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span> Ab<span class=\"_ _a\"></span>wei<span class=\"_ _a\"></span>chun<span class=\"_ _a\"></span>gen <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mi<span class=\"_ _a\"></span>tte<span class=\"_ _a\"></span>lt d<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>eine<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>V<span class=\"_ _2\"></span>ergl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Inve<span class=\"_ _a\"></span>stm<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>kom<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>nen<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>, di<span class=\"_ _a\"></span>e i<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>r P<span class=\"_ _d\"></span>eri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span> ta<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00e4chli<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span> za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Zah<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>ung i<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>er P<span class=\"_ _a\"></span>erio<span class=\"_ _a\"></span>de,<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> zu<span class=\"_ _3ca\"> </span>Begi<span class=\"_ _a\"></span>nn <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r Pe<span class=\"_ _d\"></span>rio<span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>wa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>et <span class=\"_ _a\"></span>wur<span class=\"_ _2\"></span>de, pl<span class=\"_ _a\"></span>us <span class=\"_ _a\"></span>et<span class=\"_ _a\"></span>waig<span class=\"_ _a\"></span>e v<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rungst<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>hnis<span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>Fi<span class=\"_ _a\"></span>nanz<span class=\"_ _a\"></span>ertr\u00e4<span class=\"_ _a\"></span>ge o<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>-auf<span class=\"_ _a\"></span>wen<span class=\"_ _a\"></span>dun<span class=\"_ _a\"></span>gen i<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Bez<span class=\"_ _a\"></span>ug<span class=\"_ _3ca\"> </span>auf<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>rwart<span class=\"_ _a\"></span>et<span class=\"_ _d\"></span>e Z<span class=\"_ _a\"></span>ahl<span class=\"_ _a\"></span>ung, <span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>vor si<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>zahl<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d. <span class=\"_ _a\"></span>Dass<span class=\"_ _a\"></span>el<span class=\"_ _d\"></span>be <span class=\"_ _a\"></span>gi<span class=\"_ _a\"></span>lt f\u00fc<span class=\"_ _a\"></span>r D<span class=\"_ _a\"></span>arle<span class=\"_ _a\"></span>hen<span class=\"_ _a\"></span> an <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>iche<span class=\"_ _a\"></span>run<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>nehm<span class=\"_ _a\"></span>er:i<span class=\"_ _a\"></span>nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> r\u00fc<span class=\"_ _a\"></span>ckza<span class=\"_ _a\"></span>hl-<span class=\"_ _3ca\"> </span>ba<span class=\"_ _a\"></span>r we<span class=\"_ _a\"></span>rd<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>. Un<span class=\"_ _a\"></span>d<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>\u00c4nderunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er Risi<span class=\"_ _a\"></span>koanpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>fina<span class=\"_ _a\"></span>nzielle Risike<span class=\"_ _a\"></span>n, die mit z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>\u00fcnftigen <span class=\"_ _a\"></span>Leistungen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _a\"></span>unden si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d.<span class=\"_ _3ca\"> </span>Mit <span class=\"_ _1\"></span>Ausna<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von \u00c4nderung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der Risikoanpass<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>sind die <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>nannten <span class=\"_ _1\"></span>Anp<span class=\"_ _d\"></span>ass<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen der <span class=\"_ _3\"></span>C<span class=\"_ _a\"></span>SM u<span class=\"_ _1\"></span>nter Zugrund<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _d\"></span>von Di<span class=\"_ _a\"></span>skontieru<span class=\"_ _d\"></span>ngss\u00e4tz<span class=\"_ _a\"></span>en bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>elch<span class=\"_ _a\"></span>e die Merkm<span class=\"_ _a\"></span>ale der Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lungss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00f6<span class=\"_ _a\"></span>me d<span class=\"_ _d\"></span>er G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>beim <span class=\"_ _3\"></span>erstmali<span class=\"_ _a\"></span>gen <span class=\"_ _e\"></span>Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>widers<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>iegel<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>(siehe <span class=\"_ _3\"></span>Anha<span class=\"_ _d\"></span>ngang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be 24.1. <span class=\"_ _1\"></span>(R\u00fcck-)V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>kapitel Dis<span class=\"_ _a\"></span>kontierungss<span class=\"_ _d\"></span>\u00e4tz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _d\"></span>b Seite 142<span class=\"_ _a\"></span>).  <div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ac\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>w\u00e4<span class=\"_ _d\"></span>hr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>des <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>ckungszeitra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ms<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _1\"></span>wird <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Bezug <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>den </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ad\">Nettomitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>labfl<span class=\"_ _a\"></span>uss <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erlust er<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gswirksam erfasst, <span class=\"_ _1\"></span>wobei<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Buchwe<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>der Gruppe <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Erf\u00fcll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c4\">werten <span class=\"_ _11\"> </span>e<span class=\"_ _d\"></span>ntspric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t. <span class=\"_ _11\"> </span>F\u00fcr <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Deck<span class=\"_ _a\"></span>ungsr\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _10\"> </span>sol<span class=\"_ _a\"></span>chen <span class=\"_ _11\"> </span>belaste<span class=\"_ _d\"></span>nden <span class=\"_ _11\"> </span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>on <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>ertr\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _11\"> </span>wird <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ust-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ae\">kompon<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span> festg<span class=\"_ _a\"></span>elegt, <span class=\"_ _a\"></span>welche <span class=\"_ _2\"></span>die b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stim<span class=\"_ _d\"></span>mt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erluste <span class=\"_ _a\"></span>abbi<span class=\"_ _d\"></span>ldet. <span class=\"_ _a\"></span>F\u00fcr <span class=\"_ _a\"></span>zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Angab<span class=\"_ _a\"></span>en z<span class=\"_ _a\"></span>ur <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>kompone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>auf </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21af\">Seite 161 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23bd\">De<span class=\"_ _a\"></span>r B<span class=\"_ _a\"></span>uchw<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ner <span class=\"_ _a\"></span>Gru<span class=\"_ _d\"></span>pp<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>vert<span class=\"_ _a\"></span>r\u00e4ge<span class=\"_ _a\"></span>n w<span class=\"_ _a\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>zum<span class=\"_ _a\"></span> End<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ner<span class=\"_ _a\"></span> Be<span class=\"_ _a\"></span>ric<span class=\"_ _a\"></span>htsp<span class=\"_ _a\"></span>erio<span class=\"_ _a\"></span>de <span class=\"_ _d\"></span>bem<span class=\"_ _a\"></span>ess<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> als<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>e S<span class=\"_ _a\"></span>umm<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>aus: </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2338\">\u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>ec<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>ungsr\u00fcckstell<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g, <span class=\"_ _a\"></span>bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d aus d<span class=\"_ _a\"></span>em Erf\u00fcll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>wert, der si<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h a<span class=\"_ _a\"></span>uf zuk\u00fcnfti<span class=\"_ _d\"></span>ge Leist<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n be<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, die <span class=\"_ _a\"></span>der<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23be\">Gruppe <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sem <span class=\"_ _a\"></span>Zeitpunkt <span class=\"_ _a\"></span>zugeordn<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>wurden, <span class=\"_ _a\"></span>und der CSM<span class=\"_ _a\"></span> der<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Gruppe <span class=\"_ _a\"></span>zu diesem <span class=\"_ _d\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>; und<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2339\">\u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R\u00fcc<span class=\"_ _1\"></span>ks<span class=\"_ _a\"></span>tellung f\u00fcr <span class=\"_ _a\"></span>noch nicht abg<span class=\"_ _a\"></span>ewickelte <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsf<span class=\"_ _a\"></span>\u00e4lle, die de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Bezug a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f v<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rgang<span class=\"_ _a\"></span>ene<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23bf\">Leistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _d\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>elch<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _a\"></span>zu diesem Zeit<span class=\"_ _a\"></span>punkt zugeo<span class=\"_ _a\"></span>rd<span class=\"_ _d\"></span>net wurd<span class=\"_ _a\"></span>e.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs233a\">Unter<span class=\"_ _a\"></span> Anwen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span> des<span class=\"_ _d\"></span> PAA<span class=\"_ _a\"></span> bewertet<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>rtr\u00e4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs23c0\">ge<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23c1\">Zum<span class=\"_ _a\"></span> E<span class=\"_ _a\"></span>nde j<span class=\"_ _a\"></span>ede<span class=\"_ _a\"></span>r B<span class=\"_ _a\"></span>eri<span class=\"_ _d\"></span>cht<span class=\"_ _a\"></span>speri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>ntsp<span class=\"_ _a\"></span>ric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> Bu<span class=\"_ _a\"></span>chwe<span class=\"_ _a\"></span>rt <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Dec<span class=\"_ _a\"></span>kung<span class=\"_ _a\"></span>sr\u00fc<span class=\"_ _a\"></span>cks<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _a\"></span>lu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> d<span class=\"_ _d\"></span>em<span class=\"_ _a\"></span> Bu<span class=\"_ _a\"></span>chwe<span class=\"_ _a\"></span>rt <span class=\"_ _d\"></span>zu<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span> Begi<span class=\"_ _2\"></span>nn de<span class=\"_ _a\"></span>r P<span class=\"_ _a\"></span>erio<span class=\"_ _a\"></span>de </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23c2\">\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>uz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glich <span class=\"_ _a\"></span>den in de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Pe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iode <span class=\"_ _a\"></span>erha<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>enen Pr\u00e4mi<span class=\"_ _a\"></span>en,<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse8d\">\u2022<span class=\"_ _8\"> </span>abz\u00fcglich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Abs<span class=\"_ _a\"></span>chlusskost<span class=\"_ _a\"></span>en (siehe hie<span class=\"_ _a\"></span>rzu Kapitel<span class=\"_ _a\"></span> Abschl<span class=\"_ _d\"></span>usskost<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n ab S<span class=\"_ _a\"></span>eite 159),<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs233d\">\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>uz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glich <span class=\"_ _a\"></span>der Amorti<span class=\"_ _a\"></span>sat<span class=\"_ _1\"></span>ion <span class=\"_ _a\"></span>der Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskos<span class=\"_ _d\"></span>ten, di<span class=\"_ _a\"></span>e in der Be<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsp<span class=\"_ _d\"></span>eriode als<span class=\"_ _a\"></span> Aufwan<span class=\"_ _d\"></span>d f\u00fcr di<span class=\"_ _d\"></span>e Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs233e\">erfasst w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en,<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21bb\">\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>uz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glich <span class=\"_ _a\"></span>einer etwaige<span class=\"_ _a\"></span>n Anpass<span class=\"_ _d\"></span>ung d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>rungskom<span class=\"_ _a\"></span>ponente, sof<span class=\"_ _a\"></span>ern zutref<span class=\"_ _a\"></span>fend,<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23c3\">\u2022<span class=\"_ _8\"> </span>abz\u00fcglich des <span class=\"_ _a\"></span>Betrags, de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> die i<span class=\"_ _a\"></span>n der Period<span class=\"_ _a\"></span>e erbracht<span class=\"_ _a\"></span>en V<span class=\"_ _a\"></span>ersi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rungsleist<span class=\"_ _a\"></span>ungen als <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gst<span class=\"_ _a\"></span>echnische<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23c4\">Ertr\u00e4ge a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ies<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>wurde, <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23c5\">\u2022<span class=\"_ _8\"> </span>abz\u00fcglich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> In<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>estm<span class=\"_ _a\"></span>entkompo<span class=\"_ _d\"></span>nente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die g<span class=\"_ _a\"></span>ezahlt ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span> die R\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>och <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t abg<span class=\"_ _d\"></span>ewick<span class=\"_ _a\"></span>elte<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23c6\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lle <span class=\"_ _a\"></span>\u00fcbertrage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> w<span class=\"_ _d\"></span>urd<span class=\"_ _d\"></span>en.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2343\">Die <span class=\"_ _a\"></span>R\u00fcckstell<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> f\u00fcr <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>oc<span class=\"_ _a\"></span>h nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>abge<span class=\"_ _a\"></span>wickelte <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsf\u00e4ll<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>Erf\u00fcll<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span> bezog<span class=\"_ _a\"></span>en <span class=\"_ _d\"></span>auf <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>eingetre<span class=\"_ _a\"></span>tenen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23c7\">Sch\u00e4den<span class=\"_ _a\"></span> gesch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> Der Erf\u00fcll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>wert bei<span class=\"_ _a\"></span>nhaltet a<span class=\"_ _a\"></span>uf unver<span class=\"_ _a\"></span>zerrte Ar<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und W<span class=\"_ _a\"></span>eise all<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ngem<span class=\"_ _d\"></span>ess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und belast<span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en Info<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2344\">mationen,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>ohn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>una<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Kosten<span class=\"_ _d\"></span>- <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>Zei<span class=\"_ _d\"></span>tauf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nd <span class=\"_ _3\"></span>\u00fcber <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>etrag,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ze<span class=\"_ _1\"></span>itli<span class=\"_ _a\"></span>chen <span class=\"_ _e\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fall <span class=\"_ _1\"></span>und <span class=\"_ _e\"></span>Unsi<span class=\"_ _a\"></span>cherheit <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>zu-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2345\">k\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Zahl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gss<span class=\"_ _a\"></span>tr\u00f6me <span class=\"_ _10\"> </span>verf\u00fcgba<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>sind, <span class=\"_ _10\"> </span>er  s<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>ieg<span class=\"_ _a\"></span>elt  da<span class=\"_ _a\"></span>mit <span class=\"_ _12\"> </span>derzeitig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Sch\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _10\"> </span>wider <span class=\"_ _10\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _10\"> </span>enth\u00e4lt <span class=\"_ _12\"> </span>ein<span class=\"_ _d\"></span>e <span class=\"_ _12\"> </span>expli<span class=\"_ _a\"></span>zite </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2346\">Anpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nichtfinan<span class=\"_ _d\"></span>zielle <span class=\"_ _3\"></span>Risi<span class=\"_ _a\"></span>ken <span class=\"_ _3\"></span>(die <span class=\"_ _1\"></span>Risikoan<span class=\"_ _d\"></span>pass<span class=\"_ _a\"></span>ung). <span class=\"_ _3\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>VIG <span class=\"_ _3\"></span>zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>R\u00fcckstell<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _1\"></span>noch <span class=\"_ _3\"></span>nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>abg<span class=\"_ _d\"></span>ewick<span class=\"_ _a\"></span>elte </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2347\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lle <span class=\"_ _e\"></span>(Liabil<span class=\"_ _a\"></span>ity<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>for <span class=\"_ _f\"> </span>In<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>urre<span class=\"_ _a\"></span>d <span class=\"_ _f\"> </span>Claims \u2013 <span class=\"_ _e\"></span>LIC) <span class=\"_ _f\"> </span>stets<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>ab, <span class=\"_ _f\"> </span>selbst <span class=\"_ _f\"></span>dan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _f\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>davon <span class=\"_ _f\"> </span>ausgeg<span class=\"_ _a\"></span>angen <span class=\"_ _f\"> </span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _f\"> </span>da<span class=\"_ _1\"></span>ss <span class=\"_ _3\"></span>die </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2348\">Zahlu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e inne<span class=\"_ _d\"></span>rhalb <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6chst<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>eines Jahr<span class=\"_ _a\"></span>es ab Ein<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>ten des Sc<span class=\"_ _a\"></span>hadens <span class=\"_ _a\"></span>zu zahlen si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>nahm<span class=\"_ _d\"></span>t werd<span class=\"_ _a\"></span>en. <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs234a\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _3\"></span>Fakt<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Umst<span class=\"_ _a\"></span>\u00e4nde <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>\u00e4hr<span class=\"_ _a\"></span>end <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>ckungsz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itr<span class=\"_ _d\"></span>aums <span class=\"_ _1\"></span>darauf <span class=\"_ _3\"></span>hi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>deu<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n, <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>eine <span class=\"_ _3\"></span>Gruppe <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23c8\">vertr\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>belasten<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ist, w<span class=\"_ _1\"></span>ird in <span class=\"_ _1\"></span>Bezug <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Nettomi<span class=\"_ _d\"></span>ttela<span class=\"_ _a\"></span>bfluss <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erlust <span class=\"_ _1\"></span>erfolgswi<span class=\"_ _a\"></span>rksam <span class=\"_ _1\"></span>erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>wobei der <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>uchwert </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs234b\">der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>den Erf\u00fcllungs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>entspri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht. F\u00fcr <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Deck<span class=\"_ _a\"></span>ungsr\u00fcckstell<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>einer <span class=\"_ _1\"></span>sol<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>belast<span class=\"_ _a\"></span>enden </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs234c\">Gruppe <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>wird e<span class=\"_ _1\"></span>ine Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>kompone<span class=\"_ _d\"></span>nte <span class=\"_ _1\"></span>festgel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt, <span class=\"_ _1\"></span>welche <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>besti<span class=\"_ _d\"></span>mmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erluste <span class=\"_ _1\"></span>abbil<span class=\"_ _d\"></span>det. <span class=\"_ _1\"></span>F\u00fcr <span class=\"_ _1\"></span>zus\u00e4t<span class=\"_ _d\"></span>zliche </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23c9\">Angabe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>zur <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erlustkom<span class=\"_ _d\"></span>po<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>wird <span class=\"_ _f\"> </span>auf <span class=\"_ _11\"> </span>Seite 15<span class=\"_ _a\"></span>2 <span class=\"_ _11\"> </span>sowi<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>auf <span class=\"_ _11\"> </span>Seite 1<span class=\"_ _d\"></span>61 <span class=\"_ _f\"> </span>verwies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _f\"> </span>F\u00fcr <span class=\"_ _11\"> </span>zus\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>liche <span class=\"_ _f\"> </span>Angaben <span class=\"_ _f\"></span>zu <span class=\"_ _11\"> </span>den </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs234d\">Absc<span class=\"_ _d\"></span>hlusskost<span class=\"_ _a\"></span>en wird <span class=\"_ _a\"></span>auf Kapitel A<span class=\"_ _d\"></span>bschl<span class=\"_ _a\"></span>usskosten <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b Seit<span class=\"_ _a\"></span>e 159 <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erwies<span class=\"_ _a\"></span>en. </div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs23ca\">Gehaltene<span class=\"_ _d\"></span> R\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _d\"></span>ertr\u00e4ge </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23cb\">D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> Fo<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>be<span class=\"_ _a\"></span>wer<span class=\"_ _2\"></span>tu<span class=\"_ _a\"></span>ng<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>ha<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>ten<span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>R\u00fc<span class=\"_ _a\"></span>ckv<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>e<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>sve<span class=\"_ _2\"></span>rtr<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23cc\">\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span> f<span class=\"_ _a\"></span>ol<span class=\"_ _2\"></span>gt<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>den<span class=\"_ _a\"></span> g<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>ic<span class=\"_ _2\"></span>hen<span class=\"_ _a\"></span> G<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>s\u00e4<span class=\"_ _a\"></span>tz<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> w<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> b<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span> a<span class=\"_ _a\"></span>us<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>st<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23cd\">ve<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>r\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n u<span class=\"_ _2\"></span>nd <span class=\"_ _a\"></span>w<span class=\"_ _a\"></span>ur<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span> a<span class=\"_ _2\"></span>nge<span class=\"_ _a\"></span>pa<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>de<span class=\"_ _2\"></span>n s<span class=\"_ _a\"></span>pe<span class=\"_ _2\"></span>zi<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Me<span class=\"_ _d\"></span>rk<span class=\"_ _a\"></span>ma<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>h<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>R\u00fc<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>sv<span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>tr<span class=\"_ _2\"></span>\u00e4g<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>Re<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> z<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>tra<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>en.<span class=\"_ _2\"></span>  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23ce\">Sofe<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>eine <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tr\u00fcc<span class=\"_ _d\"></span>kers<span class=\"_ _a\"></span>tattu<span class=\"_ _a\"></span>ngsko<span class=\"_ _a\"></span>mpon<span class=\"_ _d\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>gebil<span class=\"_ _a\"></span>det <span class=\"_ _a\"></span>wur<span class=\"_ _a\"></span>de, <span class=\"_ _a\"></span>verri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ern di<span class=\"_ _a\"></span>e ko<span class=\"_ _a\"></span>nsolidi<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>he<span class=\"_ _a\"></span>rungs<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>ernehm<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>die </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23cf\">V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tr\u00fccke<span class=\"_ _a\"></span>rstatt<span class=\"_ _a\"></span>ungsko<span class=\"_ _a\"></span>mpo<span class=\"_ _a\"></span>nente <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>Rahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>olg<span class=\"_ _a\"></span>ebe<span class=\"_ _a\"></span>wert<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>auf <span class=\"_ _3\"></span>n<span class=\"_ _d\"></span>ull <span class=\"_ _1\"></span>ents<span class=\"_ _a\"></span>pre<span class=\"_ _a\"></span>chend <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erri<span class=\"_ _a\"></span>ngeru<span class=\"_ _d\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>bela<span class=\"_ _a\"></span>s- </div>ten<span class=\"_ _d\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Gruppe<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>zugru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lieg<span class=\"_ _a\"></span>ende<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cher<span class=\"_ _d\"></span>ungs<span class=\"_ _a\"></span>vert<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>wide<span class=\"_ _a\"></span>rzuspi<span class=\"_ _a\"></span>egeln<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>dass<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlus<span class=\"_ _a\"></span>tr\u00fcck<span class=\"_ _a\"></span>erst<span class=\"_ _d\"></span>att<span class=\"_ _a\"></span>ungskom<span class=\"_ _a\"></span>pone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e den A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eil des<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Bu<span class=\"_ _a\"></span>chwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>kompo<span class=\"_ _a\"></span>nent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> der bel<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>ende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe<span class=\"_ _a\"></span> zugrun<span class=\"_ _a\"></span>de liege<span class=\"_ _a\"></span>nder V<span class=\"_ _2\"></span>ersic<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>ungsver<span class=\"_ _a\"></span>tr\u00e4ge,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> das <span class=\"_ _a\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>rnehmen<span class=\"_ _a\"></span> aufg<span class=\"_ _a\"></span>run<span class=\"_ _a\"></span>d s<span class=\"_ _a\"></span>einer <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>\u00fcc<span class=\"_ _a\"></span>kversi<span class=\"_ _a\"></span>cher<span class=\"_ _a\"></span>ungsv<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>tatte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zu <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>komm<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>erwa<span class=\"_ _a\"></span>rtet, <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _a\"></span>\u00fcbers<span class=\"_ _a\"></span>teigt.<span class=\"_ _a\"></span> \u00c4NDERUNG UND<span class=\"_ _a\"></span> AU<span class=\"_ _a\"></span>SB<span class=\"_ _1\"></span>UC<span class=\"_ _a\"></span>HU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>ebucht, <span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dem V<span class=\"_ _a\"></span>ertrag verbund<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>ech<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e und <span class=\"_ _1\"></span>Pflicht<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>erlosc<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>(d.h.<span class=\"_ _a\"></span> erf\u00fcllt, <span class=\"_ _a\"></span>gek\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>digt <span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ausgel<span class=\"_ _d\"></span>aufen) <span class=\"_ _a\"></span>si<span class=\"_ _d\"></span>nd o<span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trag <span class=\"_ _a\"></span>so<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ge\u00e4ndert <span class=\"_ _a\"></span>wird,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>dass <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>aus <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>\u00c4nde<span class=\"_ _d\"></span>rung <span class=\"_ _a\"></span>eine <span class=\"_ _a\"></span>\u00c4nder<span class=\"_ _d\"></span>ung <span class=\"_ _2\"></span>des<span class=\"_ _1\"></span> Bewert<span class=\"_ _a\"></span>ungsmodells o<span class=\"_ _a\"></span>der d<span class=\"_ _a\"></span>es anwe<span class=\"_ _d\"></span>ndbar<span class=\"_ _a\"></span>en Sta<span class=\"_ _a\"></span>ndards f<span class=\"_ _a\"></span>\u00fcr di<span class=\"_ _a\"></span>e Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng ei<span class=\"_ _a\"></span>ner Ko<span class=\"_ _d\"></span>mpo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>es V<span class=\"_ _2\"></span>ertrags e<span class=\"_ _a\"></span>rgibt. I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dies<span class=\"_ _a\"></span>en F\u00e4llen wir<span class=\"_ _a\"></span>d der <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rspr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nglic<span class=\"_ _a\"></span>he V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtrag <span class=\"_ _a\"></span>ausgebu<span class=\"_ _d\"></span>cht und <span class=\"_ _a\"></span>der ge\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertrag als <span class=\"_ _a\"></span>neuer V<span class=\"_ _2\"></span>ertrag ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geb<span class=\"_ _d\"></span>ucht.<span class=\"_ _3ca\"> </span>ABSCHLUSS<span class=\"_ _a\"></span>KOSTEN Absc<span class=\"_ _d\"></span>hlusskost<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>entstehen <span class=\"_ _a\"></span>aus <span class=\"_ _2\"></span>den <span class=\"_ _a\"></span>Koste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _2\"></span>den <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtrieb, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>Zeichnung <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Einrichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>Gruppe <span class=\"_ _a\"></span>von <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersiche-<span class=\"_ _3ca\"> </span>rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>(die <span class=\"_ _11\"> </span>ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>its<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>ausges<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>ur<span class=\"_ _d\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>oder <span class=\"_ _11\"> </span>die <span class=\"_ _f\"> </span>erwartungsgem<span class=\"_ _a\"></span>\u00e4\u00df <span class=\"_ _11\"> </span>ausgestell<span class=\"_ _a\"></span>t <span class=\"_ _11\"> </span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n), <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>dem <span class=\"_ _11\"> </span>Po<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>io <span class=\"_ _11\"> </span>der V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge, z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m die <span class=\"_ _a\"></span>Gruppe ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t, dir<span class=\"_ _a\"></span>ekt z<span class=\"_ _d\"></span>ugeor<span class=\"_ _a\"></span>dnet wer<span class=\"_ _a\"></span>den k\u00f6n<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>bs<span class=\"_ _a\"></span>chl<span class=\"_ _2\"></span>us<span class=\"_ _a\"></span>sk<span class=\"_ _a\"></span>os<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>za<span class=\"_ _a\"></span>hl<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>ind<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>ie <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>nts<span class=\"_ _a\"></span>tan<span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>en,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>evo<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zug<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>h\u00f6r<span class=\"_ _a\"></span>ig<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Grup<span class=\"_ _2\"></span>pe<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>von<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _2\"></span>ru<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>r\u00e4g<span class=\"_ _2\"></span>en <span class=\"_ _1\"></span>in<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er Ko<span class=\"_ _a\"></span>nze<span class=\"_ _2\"></span>rnb<span class=\"_ _a\"></span>il<span class=\"_ _a\"></span>an<span class=\"_ _d\"></span>z <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>rf<span class=\"_ _d\"></span>as<span class=\"_ _a\"></span>s<span class=\"_ _d\"></span>t <span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d,<span class=\"_ _a\"></span> wi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>n s<span class=\"_ _a\"></span>ep<span class=\"_ _a\"></span>ara<span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>m\u00f6<span class=\"_ _a\"></span>ge<span class=\"_ _2\"></span>nsw<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>f\u00fc<span class=\"_ _d\"></span>r <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Ab<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>hl<span class=\"_ _a\"></span>uss<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n f<span class=\"_ _2\"></span>\u00fcr <span class=\"_ _a\"></span>je<span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>z<span class=\"_ _a\"></span>uge<span class=\"_ _2\"></span>h\u00f6r<span class=\"_ _a\"></span>ig<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Gr<span class=\"_ _a\"></span>upp<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>nge<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>t<span class=\"_ _d\"></span>zt<span class=\"_ _a\"></span>. <span class=\"_ _2\"></span> Der <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>Abschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>angese<span class=\"_ _a\"></span>tzte <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>swer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nbilanz <span class=\"_ _3\"></span>ausgeb<span class=\"_ _a\"></span>ucht, <span class=\"_ _3\"></span>wenn <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>Abs<span class=\"_ _d\"></span>chlus<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>koste<span class=\"_ _d\"></span>n in die e<span class=\"_ _a\"></span>rstmalige <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g de<span class=\"_ _d\"></span>r CSM d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zugeh\u00f6rig<span class=\"_ _d\"></span>en Gruppe <span class=\"_ _a\"></span>von V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>flie\u00dfen. <span class=\"_ _a\"></span> Die An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung einer syst<span class=\"_ _a\"></span>ematische<span class=\"_ _a\"></span>n und rational<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> M<span class=\"_ _a\"></span>ethode is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> die A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fteil<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Folg<span class=\"_ _a\"></span>endem erfor<span class=\"_ _a\"></span>derlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>: \u2022<span class=\"_ _8\"> </span>Abschlusskost<span class=\"_ _a\"></span>en, die ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Gruppe von <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> dir<span class=\"_ _a\"></span>ekt z<span class=\"_ _d\"></span>ugeor<span class=\"_ _a\"></span>dnet wer<span class=\"_ _a\"></span>den k\u00f6n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en,<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>sind dies<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ruppe <span class=\"_ _a\"></span>zuzuord<span class=\"_ _a\"></span>nen; und<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>sind <span class=\"_ _7\"> </span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppen  zuzuor<span class=\"_ _a\"></span>dnen <span class=\"_ _7\"> </span>die  Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4ge  enthalten,  die <span class=\"_ _7\"> </span>erwartu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsg<span class=\"_ _a\"></span>em\u00e4\u00df <span class=\"_ _7\"> </span>aus  V<span class=\"_ _a\"></span>erl\u00e4nge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungen <span class=\"_ _7\"> </span>d<span class=\"_ _a\"></span>er<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dies<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Gruppe <span class=\"_ _a\"></span>entstehen <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Abschlusskost<span class=\"_ _a\"></span>en, die ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Gruppe von <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4gen nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>ekt, jedoc<span class=\"_ _d\"></span>h einem <span class=\"_ _a\"></span>Portfolio vo<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge<span class=\"_ _a\"></span>n dir<span class=\"_ _d\"></span>ekt<span class=\"_ _3ca\"> </span>zugeord<span class=\"_ _a\"></span>net wer<span class=\"_ _a\"></span>den k\u00f6<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, sind <span class=\"_ _a\"></span>Gruppen in <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>em Po<span class=\"_ _a\"></span>rtfolio zuz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ord<span class=\"_ _a\"></span>nen.<span class=\"_ _3ca\"> </span>Die <span class=\"_ _7\"> </span>Zeitb\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _2\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>wann <span class=\"_ _7\"> </span>die<span class=\"_ _d\"></span> <span class=\"_ _7\"> </span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>erwart<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>, <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>als<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _7\"> </span>anges<span class=\"_ _a\"></span>etzten <span class=\"_ _8\"> </span>A<span class=\"_ _a\"></span>bschlusskos<span class=\"_ _a\"></span>ten <span class=\"_ _7\"> </span>au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>zubuchen,<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>sind Anhanga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _d\"></span>be 1. <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4ge ab S<span class=\"_ _a\"></span>eite 60 <span class=\"_ _a\"></span>zu entnehmen. <span class=\"_ _a\"></span> Am <span class=\"_ _1\"></span>Ende <span class=\"_ _3\"></span>jeder <span class=\"_ _1\"></span>Beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsp<span class=\"_ _d\"></span>eriode <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _3\"></span>erfa<span class=\"_ _a\"></span>ssten <span class=\"_ _3\"></span>Bet<span class=\"_ _d\"></span>r\u00e4ge <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Grupp<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>von <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>vertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, zugeord<span class=\"_ _a\"></span>neten <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>bschlusskos<span class=\"_ _a\"></span>ten <span class=\"_ _f\"> </span>\u00fc<span class=\"_ _1\"></span>berp<span class=\"_ _a\"></span>r\u00fcft, <span class=\"_ _11\"> </span>um <span class=\"_ _f\"> </span>etwaigen<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>\u00c4nder<span class=\"_ _a\"></span>ungen <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>mit <span class=\"_ _e\"></span>der <span class=\"_ _11\"> </span>einges<span class=\"_ _a\"></span>etzten <span class=\"_ _f\"> </span>Zu<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rdnungsm<span class=\"_ _a\"></span>ethode <span class=\"_ _f\"> </span>in Zusamm<span class=\"_ _d\"></span>enha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g ste<span class=\"_ _a\"></span>henden A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>na<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Rec<span class=\"_ _a\"></span>hnung zu t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag<span class=\"_ _d\"></span>en.  Nach <span class=\"_ _e\"></span>einer <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>twaig<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>Neu<span class=\"_ _a\"></span>zuordn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _f\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>W<span class=\"_ _a\"></span>erthaltigk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lusskos<span class=\"_ _a\"></span>ten <span class=\"_ _e\"></span>angesetzte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>wer<span class=\"_ _d\"></span>ts beurteil<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, wenn Fakten und Umst<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>nde auf eine m\u00f6gli<span class=\"_ _a\"></span>che <span class=\"_ _1\"></span>We<span class=\"_ _a\"></span>rtminderu<span class=\"_ _d\"></span>ng hindeut<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. Bei <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Beurt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>ung der <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>erthaltigk<span class=\"_ _a\"></span>eit ist die D<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fchrung von <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>olge<span class=\"_ _a\"></span>ndem erfo<span class=\"_ _a\"></span>rderlich: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>einer We<span class=\"_ _a\"></span>rthaltigkeits<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>r\u00fcfu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ben<span class=\"_ _a\"></span>e e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ner bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den o<span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>\u00fcnftigen <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ruppe <span class=\"_ _a\"></span>von V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>einer zus\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>lich<span class=\"_ _d\"></span>en W<span class=\"_ _a\"></span>erthaltigkeits<span class=\"_ _d\"></span>pr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g, die sp<span class=\"_ _a\"></span>eziell di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Ab<span class=\"_ _a\"></span>sch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>usskosten <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bd<span class=\"_ _d\"></span>eckt, die d<span class=\"_ _a\"></span>en erwart<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>k\u00fcnftigen<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ertrags<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rl\u00e4ngeru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>zugeor<span class=\"_ _a\"></span>dnet wer<span class=\"_ _a\"></span>den.<span class=\"_ _3ca\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _11\"> </span>ein <span class=\"_ _10\"> </span>We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tmi<span class=\"_ _a\"></span>nderungsauf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nd <span class=\"_ _11\"> </span>erfasst <span class=\"_ _11\"> </span>wird, <span class=\"_ _11\"> </span>wir<span class=\"_ _a\"></span>d <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>Buchwert <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werts <span class=\"_ _10\"> </span>ange<span class=\"_ _d\"></span>passt <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>eine <span class=\"_ _11\"> </span>We<span class=\"_ _d\"></span>rt-<span class=\"_ _3ca\"> </span>minderung <span class=\"_ _a\"></span>erfolgswir<span class=\"_ _a\"></span>ksam im Post<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fcr a<span class=\"_ _a\"></span>usgestellte <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e ausgewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span> <span class=\"_ _a\"></span> <div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ac\">Eine <span class=\"_ _e\"></span>vollst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dige <span class=\"_ _e\"></span>ode<span class=\"_ _a\"></span>r <span class=\"_ _f\"> </span>teil<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eise <span class=\"_ _e\"></span>Auf<span class=\"_ _a\"></span>holung <span class=\"_ _e\"></span>eines <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>fr\u00fcher<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Periode<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>er<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>ten <span class=\"_ _e\"></span>We<span class=\"_ _d\"></span>rtminde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wands <span class=\"_ _e\"></span>wird <span class=\"_ _3\"></span>erfolg<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ad\">wirksam <span class=\"_ _a\"></span>erfasst<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>und d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>Buchwert <span class=\"_ _a\"></span>des <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werts <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6ht, <span class=\"_ _a\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span> die <span class=\"_ _2\"></span>Bedingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _a\"></span>eine <span class=\"_ _a\"></span>W<span class=\"_ _d\"></span>ertmin<span class=\"_ _a\"></span>derung <span class=\"_ _a\"></span>nicht </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c4\">mehr vorli<span class=\"_ _a\"></span>egen oder sic<span class=\"_ _a\"></span>h verbess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt h<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h28 ff57 fsa fc5 sc0 ls4 ws0 gs21af\">Ausweis </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c5\">Gem\u00e4\u00df <span class=\"_ _1\"></span>IFRS 1<span class=\"_ _d\"></span>7 <span class=\"_ _1\"></span>weisen <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>konsoli<span class=\"_ _a\"></span>dier<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Konzernbila<span class=\"_ _d\"></span>nz <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Buchwe<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>folgenden </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23bd\">Portfoli<span class=\"_ _a\"></span>os getr<span class=\"_ _a\"></span>ennt aus:<span class=\"_ _a\"></span> ausgestell<span class=\"_ _a\"></span>te V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsver<span class=\"_ _a\"></span>tr\u00e4ge, die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>swer<span class=\"_ _d\"></span>te si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d,<span class=\"_ _a\"></span> ausgestell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e, </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c6\">die <span class=\"_ _11\"> </span>V<span class=\"_ _d\"></span>erbin<span class=\"_ _a\"></span>dlichkeiten <span class=\"_ _11\"> </span>sind, <span class=\"_ _10\"> </span>Po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfol<span class=\"_ _d\"></span>ios <span class=\"_ _11\"> </span>gehaltener <span class=\"_ _11\"> </span>R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngsvertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge, <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>sind, <span class=\"_ _11\"> </span>und <span class=\"_ _10\"> </span>Portfoli<span class=\"_ _a\"></span>os </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2338\">gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er R<span class=\"_ _d\"></span>\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>tr\u00e4ge, die V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeiten<span class=\"_ _a\"></span> sind.  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2339\">V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die vor <span class=\"_ _1\"></span>Begin<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>zug<span class=\"_ _d\"></span>eh\u00f6rige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _d\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rungs<span class=\"_ _a\"></span>vertr\u00e4ge <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>Absc<span class=\"_ _a\"></span>hlusskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zt <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>den, w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22ca\">in den <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>uchw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>der je<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>s zuge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6rig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Po<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>ios von a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>geste<span class=\"_ _1\"></span>llte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen mi<span class=\"_ _d\"></span>teinb<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>og<span class=\"_ _a\"></span>en.  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs233a\">Die <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Gewinn- <span class=\"_ _3\"></span>und <span class=\"_ _f\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ustrec<span class=\"_ _a\"></span>hnun<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>im <span class=\"_ _3\"></span>sonsti<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ebnis <span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>assten <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>etr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>unterglied<span class=\"_ _d\"></span>ert <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>das </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs233b\">versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>Ergebnis, <span class=\"_ _10\"> </span>beste<span class=\"_ _a\"></span>hend <span class=\"_ _10\"> </span>aus <span class=\"_ _10\"> </span>den <span class=\"_ _10\"> </span>versicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _10\"> </span>Ertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>sowie <span class=\"_ _10\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>versicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22cd\">technisc<span class=\"_ _a\"></span>hen Aufwend<span class=\"_ _a\"></span>ungen, u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d das <span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>herungste<span class=\"_ _d\"></span>chnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>es Fin<span class=\"_ _a\"></span>anzergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is.  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e5\">Die \u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g der Risikoanpass<span class=\"_ _a\"></span>ung f\u00fcr <span class=\"_ _1\"></span>nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Risik<span class=\"_ _d\"></span>en wird in da<span class=\"_ _1\"></span>s v<span class=\"_ _d\"></span>ersiche<span class=\"_ _d\"></span>rungste<span class=\"_ _a\"></span>chnische Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is und das ver<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22ce\">sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngste<span class=\"_ _a\"></span>chnische Fin<span class=\"_ _a\"></span>anzergeb<span class=\"_ _d\"></span>nis aufg<span class=\"_ _d\"></span>egliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22cf\">Ertr\u00e4ge <span class=\"_ _f\"></span>od<span class=\"_ _a\"></span>er <span class=\"_ _f\"> </span>Aufw<span class=\"_ _d\"></span>endung<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>aus <span class=\"_ _f\"> </span>ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>R\u00fcckversi<span class=\"_ _a\"></span>cherungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _e\"></span>sind <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Gewinn- <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erlustre<span class=\"_ _a\"></span>chnung <span class=\"_ _f\"></span>i<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e8\">Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>versicher<span class=\"_ _a\"></span>ungstech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isch<span class=\"_ _d\"></span>es <span class=\"_ _3\"></span>Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is \u2013 <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ehaltene <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _3\"></span>da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gest<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llt. <span class=\"_ _3\"></span>Somi<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>das <span class=\"_ _3\"></span>Erg<span class=\"_ _d\"></span>ebnis </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d0\">aus <span class=\"_ _3\"></span>gehalt<span class=\"_ _a\"></span>enen <span class=\"_ _3\"></span>R\u00fcckversi<span class=\"_ _a\"></span>cherungs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>ge<span class=\"_ _d\"></span>tre<span class=\"_ _a\"></span>nnt<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Auf<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>ausg<span class=\"_ _a\"></span>estellten <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d1\">rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>argest<span class=\"_ _a\"></span>ellt. </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs3eb\">VERSICH<span class=\"_ _d\"></span>ERUNGSTEC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>NISC<span class=\"_ _a\"></span>HE ER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>R\u00c4G<span class=\"_ _a\"></span>E </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ec\">Die <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>cherungstec<span class=\"_ _a\"></span>hnischen <span class=\"_ _2\"></span>Ertr\u00e4ge <span class=\"_ _2\"></span>stellen <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Erbri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _2\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>aus <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _d\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d2\">Leistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _10\"> </span>mit <span class=\"_ _11\"> </span>eine<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>Betr<span class=\"_ _d\"></span>ag <span class=\"_ _10\"> </span>dar<span class=\"_ _2\"></span>, <span class=\"_ _11\"> </span>welcher <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leis<span class=\"_ _a\"></span>tung <span class=\"_ _10\"> </span>entspricht, <span class=\"_ _11\"> </span>auf <span class=\"_ _10\"> </span>die <span class=\"_ _12\"> </span>im<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Ge<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>enzug <span class=\"_ _10\"> </span>f\u00fcr <span class=\"_ _12\"> </span>dies<span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>Le<span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span>ungen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d3\">erwart<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _d\"></span>em\u00e4\u00df <span class=\"_ _a\"></span>ein Anspru<span class=\"_ _d\"></span>ch bes<span class=\"_ _a\"></span>teht.  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f0\">F\u00fcr nicht unter Anwe<span class=\"_ _d\"></span>ndung des P<span class=\"_ _2\"></span>AA bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete V<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ntspr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n die versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> einer Grup<span class=\"_ _a\"></span>pe </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse47\">von <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en da<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>entspr<span class=\"_ _a\"></span>echende<span class=\"_ _d\"></span>n A<span class=\"_ _a\"></span>nteil <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>gesamt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>Entgelt<span class=\"_ _d\"></span>e f<span class=\"_ _a\"></span>\u00fcr die <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge <span class=\"_ _a\"></span>f\u00fcr di<span class=\"_ _d\"></span>e P<span class=\"_ _a\"></span>eriode, <span class=\"_ _a\"></span>d. h. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d4\">dem Betrag der an die konsoli<span class=\"_ _a\"></span>dierten V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>unternehmen beza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lten Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gepass<span class=\"_ _d\"></span>t um einen Fina<span class=\"_ _d\"></span>nzieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d5\">ef<span class=\"_ _d\"></span>fekt <span class=\"_ _3\"></span>(den <span class=\"_ _3\"></span>Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Geldes) <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _d\"></span>nter <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssc<span class=\"_ _d\"></span>hluss <span class=\"_ _3\"></span>etw<span class=\"_ _a\"></span>aiger <span class=\"_ _3\"></span>Investmen<span class=\"_ _a\"></span>tkompone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten. <span class=\"_ _3\"></span>Das <span class=\"_ _1\"></span>gesamte <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tgel<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>eine<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f3\">Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> umf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst B<span class=\"_ _a\"></span>etr\u00e4ge, die i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erbind<span class=\"_ _a\"></span>ung mi<span class=\"_ _a\"></span>t de<span class=\"_ _1\"></span>r Er<span class=\"_ _a\"></span>br<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gung <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> Di<span class=\"_ _a\"></span>enstleistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g st<span class=\"_ _a\"></span>ehen, dar<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> auc<span class=\"_ _d\"></span>h:  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f5\">\u2022<span class=\"_ _8\"> </span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>hnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fwen<span class=\"_ _d\"></span>dung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, mit A<span class=\"_ _a\"></span>usnahm<span class=\"_ _a\"></span>e der Betr\u00e4g<span class=\"_ _a\"></span>e in Bez<span class=\"_ _d\"></span>ug auf die <span class=\"_ _a\"></span>Risikoanpass<span class=\"_ _a\"></span>ung f\u00fc<span class=\"_ _d\"></span>r nichtf<span class=\"_ _d\"></span>inan-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23d6\">zielle Risi<span class=\"_ _d\"></span>ken so<span class=\"_ _a\"></span>wie jeglich<span class=\"_ _d\"></span>e Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlustkom<span class=\"_ _a\"></span>ponente d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r D<span class=\"_ _a\"></span>ec<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _d\"></span>tellung <span class=\"_ _a\"></span>allokiert si<span class=\"_ _a\"></span>nd;<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f6\">\u2022<span class=\"_ _8\"> </span>sonstige Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge, <span class=\"_ _a\"></span>wie die Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ags<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uer<span class=\"_ _4\"></span>, die den V<span class=\"_ _2\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>nehmer:in<span class=\"_ _a\"></span>nen geson<span class=\"_ _d\"></span>dert in <span class=\"_ _a\"></span>Rechnung ges<span class=\"_ _a\"></span>tellt wer<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23d7\">k\u00f6nnen;<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d7\">\u2022<span class=\"_ _8\"> </span>die Risikoa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>pass<span class=\"_ _a\"></span>ung f\u00fcr nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tfin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Risi<span class=\"_ _d\"></span>ken, mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>usnahm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> de<span class=\"_ _d\"></span>r Betr\u00e4g<span class=\"_ _a\"></span>e, die auf die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlustkompo<span class=\"_ _a\"></span>nente d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23d8\">Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckstell<span class=\"_ _a\"></span>ung allokie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den;<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22d9\">\u2022<span class=\"_ _8\"> </span>die Aufl\u00f6sung d<span class=\"_ _a\"></span>er CSM u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22da\">\u2022<span class=\"_ _8\"> </span>Be<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge, die i<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _d\"></span>ndung m<span class=\"_ _a\"></span>it den Abs<span class=\"_ _d\"></span>chlusskos<span class=\"_ _a\"></span>ten st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22dc\">F\u00fcr <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>w<span class=\"_ _d\"></span>esentlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>bung <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Ma<span class=\"_ _d\"></span>nageme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Aufl\u00f6s<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>CSM z<span class=\"_ _1\"></span>ugr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde <span class=\"_ _1\"></span>gelegt w<span class=\"_ _1\"></span>ird,<span class=\"_ _d\"></span> w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>auf </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22dd\">Kapitel <span class=\"_ _a\"></span>\u201e<span class=\"_ _1\"></span>Aufl\u00f6s<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der vertraglic<span class=\"_ _a\"></span>hen Servic<span class=\"_ _a\"></span>emarge\u201c ab S<span class=\"_ _a\"></span>eite 14<span class=\"_ _d\"></span>3 verwies<span class=\"_ _a\"></span>en. </div>Bei der An<span class=\"_ _d\"></span>wendung<span class=\"_ _d\"></span> des P<span class=\"_ _2\"></span>AA entspr<span class=\"_ _a\"></span>echen die ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung<span class=\"_ _a\"></span>stechnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Ertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der Period<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> dem<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Betrag de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> der Perio<span class=\"_ _a\"></span>de zugeord<span class=\"_ _a\"></span>neten  erwart<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>en  Pr\u00e4mie<span class=\"_ _a\"></span>neinnahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  mit  Aus<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ah<span class=\"_ _d\"></span>me  einer  etwaig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  Investme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>kom<span class=\"_ _a\"></span>pone<span class=\"_ _d\"></span>nte. <span class=\"_ _7\"> </span>Di<span class=\"_ _a\"></span>e  erwarteten<span class=\"_ _d\"></span> Pr\u00e4mienei<span class=\"_ _a\"></span>nnahmen<span class=\"_ _a\"></span>  wer<span class=\"_ _a\"></span>den <span class=\"_ _12\"> </span>jed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _10\"> </span>Periode,<span class=\"_ _a\"></span>  in <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>L<span class=\"_ _1\"></span>eist<span class=\"_ _a\"></span>ungen <span class=\"_ _12\"> </span>gem<span class=\"_ _a\"></span>\u00e4\u00df  d<span class=\"_ _a\"></span>em <span class=\"_ _10\"> </span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertrag <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>rbr<span class=\"_ _a\"></span>acht <span class=\"_ _12\"> </span>werd<span class=\"_ _a\"></span>en, <span class=\"_ _10\"> </span>im W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sentli<span class=\"_ _a\"></span>chen <span class=\"_ _f\"> </span>au<span class=\"_ _1\"></span>f <span class=\"_ _f\"></span>der <span class=\"_ _e\"></span>Grundlage <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es <span class=\"_ _f\"> </span>linear<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>Befr<span class=\"_ _a\"></span>eiungsm<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sters <span class=\"_ _e\"></span>auf <span class=\"_ _f\"> </span>Ebene <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>lokalen <span class=\"_ _f\"> </span>Ein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten <span class=\"_ _e\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>or<span class=\"_ _d\"></span>dne<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _f\"></span>W<span class=\"_ _a\"></span>enn jedoc<span class=\"_ _d\"></span>h  d<span class=\"_ _a\"></span>as <span class=\"_ _12\"> </span>erwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>  M<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste<span class=\"_ _d\"></span>r <span class=\"_ _12\"> </span>der <span class=\"_ _11\"> </span>B<span class=\"_ _1\"></span>efrei<span class=\"_ _a\"></span>ung <span class=\"_ _10\"> </span>v<span class=\"_ _1\"></span>om <span class=\"_ _11\"> </span>R<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>ko <span class=\"_ _10\"> </span>w\u00e4hr<span class=\"_ _d\"></span>end <span class=\"_ _12\"> </span>des <span class=\"_ _10\"> </span>Deck<span class=\"_ _a\"></span>ungszeitraum<span class=\"_ _a\"></span>s  si<span class=\"_ _d\"></span>gnifika<span class=\"_ _a\"></span>nt <span class=\"_ _12\"> </span>vom <span class=\"_ _10\"> </span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>ablauf abweic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _3\"></span>dan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>erfolgt <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Zuord<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>auf <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Grun<span class=\"_ _a\"></span>dlage <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>erwart<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>itp<span class=\"_ _a\"></span>unkte <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>Entst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hens<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>von <span class=\"_ _3\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span>technisc<span class=\"_ _a\"></span>hen Aufwend<span class=\"_ _a\"></span>ungen.  W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>Fakt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Umst\u00e4nde <span class=\"_ _2\"></span>\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _2\"></span>zwisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>den <span class=\"_ _a\"></span>beid<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>im <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _2\"></span>gena<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Met<span class=\"_ _a\"></span>hoden <span class=\"_ _a\"></span>gew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>chs<span class=\"_ _a\"></span>elt. VERLUS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>KOMPON<span class=\"_ _a\"></span>ENTE V<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, die bei ers<span class=\"_ _a\"></span>tmali<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Ans<span class=\"_ _a\"></span>atz bel<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>end <span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>nd, wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bei erstm<span class=\"_ _a\"></span>ali<span class=\"_ _a\"></span>gem Ans<span class=\"_ _a\"></span>at<span class=\"_ _d\"></span>z <span class=\"_ _1\"></span>nic<span class=\"_ _a\"></span>ht <span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>ende<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>ertr\u00e4<span class=\"_ _a\"></span>gen des-<span class=\"_ _3ca\"> </span>sel<span class=\"_ _a\"></span>ben<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Po<span class=\"_ _a\"></span>rtfo<span class=\"_ _d\"></span>lio<span class=\"_ _a\"></span>s abg<span class=\"_ _a\"></span>eg<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>enz<span class=\"_ _a\"></span>t. Gr<span class=\"_ _a\"></span>upp<span class=\"_ _a\"></span>en, di<span class=\"_ _a\"></span>e bei<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span> erstm<span class=\"_ _a\"></span>ali<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atz ni<span class=\"_ _a\"></span>cht<span class=\"_ _d\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>la<span class=\"_ _a\"></span>sten<span class=\"_ _a\"></span>d wa<span class=\"_ _a\"></span>ren<span class=\"_ _a\"></span>, k\u00f6<span class=\"_ _a\"></span>nne<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span> der F<span class=\"_ _d\"></span>olg<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>un<span class=\"_ _a\"></span>g bel<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>end <span class=\"_ _7\"> </span>we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>en, <span class=\"_ _7\"> </span>we<span class=\"_ _a\"></span>nn <span class=\"_ _7\"> </span>si<span class=\"_ _d\"></span>ch <span class=\"_ _7\"> </span>An<span class=\"_ _d\"></span>na<span class=\"_ _a\"></span>hme<span class=\"_ _a\"></span>n <span class=\"_ _7\"> </span>\u00e4nd<span class=\"_ _a\"></span>ern <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>Erf<span class=\"_ _a\"></span>ahr<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>we<span class=\"_ _d\"></span>rt<span class=\"_ _a\"></span>anpa<span class=\"_ _a\"></span>ssu<span class=\"_ _d\"></span>ng<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>vor<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>nom<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>wer<span class=\"_ _2\"></span>den. <span class=\"_ _7\"> </span>F<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _7\"> </span>eine<span class=\"_ _a\"></span> bel<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>ende<span class=\"_ _a\"></span> G<span class=\"_ _a\"></span>ruppe<span class=\"_ _a\"></span> wir<span class=\"_ _2\"></span>d ei<span class=\"_ _a\"></span>ne <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erl<span class=\"_ _a\"></span>ustko<span class=\"_ _a\"></span>mp<span class=\"_ _a\"></span>one<span class=\"_ _a\"></span>nte <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>eck<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>r\u00fc<span class=\"_ _d\"></span>ckst<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>bilde<span class=\"_ _a\"></span>t, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>k\u00fcnf<span class=\"_ _a\"></span>tig<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>erl<span class=\"_ _a\"></span>uste<span class=\"_ _a\"></span> ab<span class=\"_ _d\"></span>bil<span class=\"_ _a\"></span>det<span class=\"_ _a\"></span>.  Eine V<span class=\"_ _2\"></span>erlustkompo<span class=\"_ _a\"></span>nente spi<span class=\"_ _a\"></span>egelt eine<span class=\"_ _d\"></span> fikti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e Erf<span class=\"_ _a\"></span>assung vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rlusten, die j<span class=\"_ _a\"></span>eder Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bel<span class=\"_ _a\"></span>astender V<span class=\"_ _2\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr\u00e4<span class=\"_ _d\"></span>ge oder <span class=\"_ _a\"></span>bei <span class=\"_ _2\"></span>V<span class=\"_ _d\"></span>ertrags<span class=\"_ _d\"></span>begi<span class=\"_ _a\"></span>nn <span class=\"_ _a\"></span>profitabl<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge, <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>belastend <span class=\"_ _2\"></span>wurd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>zugeor<span class=\"_ _a\"></span>dnet <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>wider<span class=\"_ _2\"></span>. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erlustkom<span class=\"_ _a\"></span>ponente <span class=\"_ _2\"></span>wird aufgel\u00f6st <span class=\"_ _f\"></span>auf <span class=\"_ _e\"></span>Grundlage <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>system<span class=\"_ _d\"></span>atisc<span class=\"_ _d\"></span>hen <span class=\"_ _f\"> </span>Allokatio<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>den <span class=\"_ _f\"></span>Folg<span class=\"_ _a\"></span>ebewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _f\"></span>ermi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>telt<span class=\"_ _d\"></span>en <span class=\"_ _f\"> </span>\u00c4nder<span class=\"_ _d\"></span>ungen <span class=\"_ _f\"></span>in <span class=\"_ _f\"> </span>den Erf\u00fcllungs<span class=\"_ _a\"></span>werten, <span class=\"_ _f\"> </span>welche <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>zuk\u00fcnftig<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>Leistung<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>betr<span class=\"_ _d\"></span>ef<span class=\"_ _a\"></span>fen, <span class=\"_ _11\"> </span>zur <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>komponent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>und <span class=\"_ _f\"> </span>zur <span class=\"_ _11\"> </span>Deck<span class=\"_ _a\"></span>ungsr\u00fcckstell<span class=\"_ _a\"></span>ung, ausgenomm<span class=\"_ _a\"></span>en die V<span class=\"_ _a\"></span>erlus<span class=\"_ _a\"></span>tkomponent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>. In den <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>olgeb<span class=\"_ _a\"></span>ewert<span class=\"_ _d\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en wird die V<span class=\"_ _2\"></span>erlustkom<span class=\"_ _a\"></span>pone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te au\u00dfe<span class=\"_ _d\"></span>rdem <span class=\"_ _a\"></span>um \u00c4nderu<span class=\"_ _d\"></span>ngen der <span class=\"_ _e\"></span>gesc<span class=\"_ _a\"></span>h\u00e4tzten <span class=\"_ _3\"></span>Erf\u00fcllungs<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Risi<span class=\"_ _a\"></span>koanpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nichtfi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle <span class=\"_ _3\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>welche <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>zuk\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>eist<span class=\"_ _a\"></span>ungen betr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fen<span class=\"_ _1\"></span>, angepass<span class=\"_ _a\"></span>t. <span class=\"_ _1\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>system<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tisc<span class=\"_ _a\"></span>he <span class=\"_ _1\"></span>Zuor<span class=\"_ _a\"></span>dnung <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r \u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erlustkompo<span class=\"_ _a\"></span>nente aus <span class=\"_ _1\"></span>Folg<span class=\"_ _a\"></span>ebewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen f\u00fchrt dazu, dass<span class=\"_ _a\"></span> die der V<span class=\"_ _2\"></span>erlustkompo<span class=\"_ _a\"></span>nente zugeo<span class=\"_ _a\"></span>rd<span class=\"_ _d\"></span>neten Ges<span class=\"_ _a\"></span>amtbetr\u00e4g<span class=\"_ _d\"></span>e am <span class=\"_ _d\"></span>Ende d<span class=\"_ _d\"></span>es Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aums<span class=\"_ _d\"></span> einer <span class=\"_ _a\"></span>Gruppe v<span class=\"_ _d\"></span>on V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _d\"></span>n gleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> n<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ll <span class=\"_ _d\"></span>sind, da si<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die V<span class=\"_ _a\"></span>erlustkom<span class=\"_ _a\"></span>pone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te in <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>orm <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>get<span class=\"_ _d\"></span>ret<span class=\"_ _a\"></span>enen Sch\u00e4de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> r<span class=\"_ _a\"></span>ealisiert. <span class=\"_ _a\"></span> Bei <span class=\"_ _2\"></span>Gruppen <span class=\"_ _4\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen, <span class=\"_ _2\"></span>die <span class=\"_ _4\"></span>unter <span class=\"_ _2\"></span>Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>des <span class=\"_ _4\"></span>P<span class=\"_ _a\"></span>AA <span class=\"_ _2\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wert<span class=\"_ _d\"></span>et <span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>den, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>da<span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ausg<span class=\"_ _a\"></span>egangen, <span class=\"_ _2\"></span>dass<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>keine <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>ertr\u00e4<span class=\"_ _d\"></span>ge bei erstmal<span class=\"_ _a\"></span>igem Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> belas<span class=\"_ _a\"></span>tend sind, es sei<span class=\"_ _a\"></span> denn, Fakten <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd U<span class=\"_ _a\"></span>mst\u00e4nde de<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ten <span class=\"_ _d\"></span>auf etwas <span class=\"_ _d\"></span>ander<span class=\"_ _a\"></span>es hin. <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>alls dem nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span> so <span class=\"_ _f\"> </span>ist <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>d <span class=\"_ _f\"> </span>die <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>Anhang<span class=\"_ _d\"></span>angab<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> 25.3<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>genannten <span class=\"_ _f\"></span>Fakte<span class=\"_ _d\"></span>n <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>Umst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>zu <span class=\"_ _11\"> </span>einem <span class=\"_ _f\"> </span>beliebige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Zeit<span class=\"_ _a\"></span>pun<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t <span class=\"_ _11\"> </span>w<span class=\"_ _1\"></span>\u00e4hr<span class=\"_ _a\"></span>end <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsz<span class=\"_ _d\"></span>eitraums <span class=\"_ _f\"> </span>dara<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _f\"> </span>h<span class=\"_ _1\"></span>inde<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en, <span class=\"_ _11\"> </span>dass <span class=\"_ _f\"> </span>eine <span class=\"_ _11\"> </span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>von<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _a\"></span>end <span class=\"_ _11\"> </span>ist, <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>ird <span class=\"_ _e\"></span>eine<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erlust-<span class=\"_ _3ca\"> </span>kompon<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte in H\u00f6he des Betr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gs gebilde<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, um den der Erf\u00fcll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsw<span class=\"_ _a\"></span>ert, <span class=\"_ _1\"></span>der sich auf den zuk\u00fc<span class=\"_ _d\"></span>nftige<span class=\"_ _d\"></span>n V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gssc<span class=\"_ _a\"></span>hutz der <span class=\"_ _1\"></span>Gruppe bezieht, <span class=\"_ _1\"></span>den Buchwert <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Deck<span class=\"_ _a\"></span>ungsr\u00fcckstell<span class=\"_ _a\"></span>ung, <span class=\"_ _3\"></span>bes<span class=\"_ _a\"></span>timmt <span class=\"_ _1\"></span>gem\u00e4\u00df den <span class=\"_ _1\"></span>Ausf\u00fchru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>Kapitel <span class=\"_ _1\"></span>Bew<span class=\"_ _d\"></span>ertung<span class=\"_ _a\"></span> beim <span class=\"_ _1\"></span>erstm<span class=\"_ _a\"></span>aligen <span class=\"_ _1\"></span>Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> ab <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>eite 154,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der Gruppe<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>\u00fcbersc<span class=\"_ _a\"></span>hreitet. Dementspr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d ist <span class=\"_ _1\"></span>die Ve<span class=\"_ _a\"></span>rlustkompon<span class=\"_ _a\"></span>ente <span class=\"_ _1\"></span>am <span class=\"_ _1\"></span>End<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> des De<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kungs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aums <span class=\"_ _a\"></span>der G<span class=\"_ _d\"></span>ruppe vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> gleic<span class=\"_ _a\"></span>h null.<span class=\"_ _d\"></span> VERLUS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>R\u00dcCKERS<span class=\"_ _a\"></span>TA<span class=\"_ _4\"></span>T<span class=\"_ _1\"></span>TUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SKOMPON<span class=\"_ _a\"></span>ENTEN<span class=\"_ _d\"></span> Wie <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>K<span class=\"_ _d\"></span>apitel  \u201eBewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng  be<span class=\"_ _1\"></span>im  erstmal<span class=\"_ _a\"></span>igen <span class=\"_ _7\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz-<span class=\"_ _d\"></span>Gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e  R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge\u201c  ab <span class=\"_ _7\"> </span>Sei<span class=\"_ _d\"></span>te 156  und \u201eFolgebe<span class=\"_ _a\"></span>wertung-Ge<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>ene R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e\u201c<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span> Seite 158 <span class=\"_ _a\"></span>erl\u00e4utert, <span class=\"_ _a\"></span>wird, <span class=\"_ _a\"></span>wenn <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>im <span class=\"_ _a\"></span>erstmali<span class=\"_ _a\"></span>gen Ans<span class=\"_ _a\"></span>atz ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r belasten<span class=\"_ _a\"></span>den Gruppe z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>und<span class=\"_ _d\"></span>e liege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>er V<span class=\"_ _a\"></span>ersi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i Hi<span class=\"_ _a\"></span>nzuf\u00fcgung <span class=\"_ _d\"></span>von <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eiter<span class=\"_ _a\"></span>en belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en zugrun<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e liegende<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>zu <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>Gruppe <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erlust <span class=\"_ _3\"></span>erfasst <span class=\"_ _3\"></span>wird, <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>den <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswer<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _e\"></span>zuk\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungssc<span class=\"_ _a\"></span>hutz <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _a\"></span>eine <span class=\"_ _a\"></span>Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>gehaltenen <span class=\"_ _2\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>eine <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskompo<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te (LoReCo<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> festg<span class=\"_ _a\"></span>elegt, welc<span class=\"_ _a\"></span>he die Aufhol<span class=\"_ _a\"></span>ung der <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rluste abbi<span class=\"_ _d\"></span>ldet. <span class=\"_ _a\"></span> Sofern <span class=\"_ _e\"></span>nach <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>em <span class=\"_ _e\"></span>erstmali<span class=\"_ _a\"></span>gen <span class=\"_ _e\"></span>An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>z <span class=\"_ _f\"></span>einer <span class=\"_ _3\"></span>Gruppe <span class=\"_ _e\"></span>zugrunde <span class=\"_ _e\"></span>liegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4ge <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>V<span class=\"_ _d\"></span>erlustkom<span class=\"_ _a\"></span>pone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te festgelegt<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d, <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Anteil<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>aus <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>zuge<span class=\"_ _a\"></span>h\u00f6rigen <span class=\"_ _2\"></span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>R\u00fcckve<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>ertr\u00e4gen <span class=\"_ _2\"></span>erfass<span class=\"_ _d\"></span>t <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, als V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>r\u00fcckerstat<span class=\"_ _d\"></span>tungskom<span class=\"_ _a\"></span>pone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> <div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21e6\">Sofern b<span class=\"_ _a\"></span>eim <span class=\"_ _a\"></span>erstmali<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>oder <span class=\"_ _a\"></span>bei d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>olge<span class=\"_ _a\"></span>bewertu<span class=\"_ _a\"></span>ng <span class=\"_ _d\"></span>eine <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskompo<span class=\"_ _a\"></span>nente <span class=\"_ _a\"></span>festgeleg<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>wird, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ird </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21e7\">diese <span class=\"_ _3\"></span>angepass<span class=\"_ _a\"></span>t, <span class=\"_ _e\"></span>um <span class=\"_ _3\"></span>\u00c4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlustko<span class=\"_ _a\"></span>mpo<span class=\"_ _d\"></span>nente <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>belast<span class=\"_ _a\"></span>enden <span class=\"_ _3\"></span>Gruppe <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>zug<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>und<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>liegend<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21e8\">rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu ber\u00fccksic<span class=\"_ _d\"></span>htigen. <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21e9\">Der <span class=\"_ _3\"></span>Buchw<span class=\"_ _d\"></span>ert <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlustr\u00fcck<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ungskompo<span class=\"_ _a\"></span>nente <span class=\"_ _3\"></span>darf <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>Anteil<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>Buchwerts <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlustko<span class=\"_ _a\"></span>mponent<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>bela<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ea\">tenden <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>runde <span class=\"_ _3\"></span>liege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>\u00fcbers<span class=\"_ _d\"></span>teigen, <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>konsolidi<span class=\"_ _a\"></span>erten <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherungsun<span class=\"_ _a\"></span>ter<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21eb\">nehmen a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fgr<span class=\"_ _d\"></span>und ihre<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>cherungs<span class=\"_ _d\"></span>vertr\u00e4<span class=\"_ _d\"></span>ge erstattet zu bekom<span class=\"_ _a\"></span>men erwarten. Da<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er verring<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> die </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ec\">beim <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stmali<span class=\"_ _a\"></span>gen <span class=\"_ _3\"></span>Ansa<span class=\"_ _a\"></span>tz <span class=\"_ _3\"></span>erfasst<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>r\u00fcckerstattu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsko<span class=\"_ _a\"></span>mponente <span class=\"_ _1\"></span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erringer<span class=\"_ _a\"></span>ungen <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23eb\">Gruppe <span class=\"_ _2\"></span>zugrunde <span class=\"_ _2\"></span>liegende<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungsver<span class=\"_ _a\"></span>tr\u00e4ge <span class=\"_ _a\"></span>auf <span class=\"_ _a\"></span>null <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>ist <span class=\"_ _a\"></span>gleich <span class=\"_ _2\"></span>null, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>enn <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>lus<span class=\"_ _a\"></span>tkomponen<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>belastend<span class=\"_ _a\"></span>en </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ed\">Gruppe <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ugr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde li<span class=\"_ _a\"></span>egender V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>rungsvertr\u00e4g<span class=\"_ _a\"></span>e gleich <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ull<span class=\"_ _a\"></span> ist.<span class=\"_ _1\"></span> </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs23ec\">VERSICH<span class=\"_ _d\"></span>ERUNGSTEC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>NISC<span class=\"_ _a\"></span>HES FINANZE<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>GEBNI<span class=\"_ _a\"></span>S </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23ed\">Das <span class=\"_ _f\"></span>versic<span class=\"_ _a\"></span>herungste<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hnisc<span class=\"_ _a\"></span>he <span class=\"_ _f\"> </span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzerge<span class=\"_ _a\"></span>bn<span class=\"_ _1\"></span>is <span class=\"_ _e\"></span>umfasst<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>die <span class=\"_ _e\"></span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _f\"> </span>des <span class=\"_ _e\"></span>Buchwerts<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>der <span class=\"_ _e\"></span>Gruppe <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngs-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23ee\">vertr\u00e4ge<span class=\"_ _d\"></span>n, di<span class=\"_ _d\"></span>e sich erg<span class=\"_ _a\"></span>eben a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s: <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23ef\">\u2022<span class=\"_ _8\"> </span>den<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Auswirk<span class=\"_ _a\"></span>ungen des <span class=\"_ _d\"></span>Zei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>werts <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>ld<span class=\"_ _a\"></span>es und de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>swi<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen d<span class=\"_ _a\"></span>es Zeitw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts des <span class=\"_ _a\"></span>Geldes u<span class=\"_ _a\"></span>nd<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23f0\">\u2022<span class=\"_ _8\"> </span>den<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Auswirk<span class=\"_ _a\"></span>ungen des <span class=\"_ _d\"></span>finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iell<span class=\"_ _a\"></span>en Risikos u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d de<span class=\"_ _a\"></span>n Auswi<span class=\"_ _d\"></span>rkunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungen des f<span class=\"_ _d\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iellen <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kos, aber<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23f1\">\u2022<span class=\"_ _8\"> </span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sna<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me sol<span class=\"_ _a\"></span>cher \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bei <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pen von V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> mit dir<span class=\"_ _a\"></span>ekter \u00dcb<span class=\"_ _a\"></span>erschussb<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gung,<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23f2\">welche di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> CSM<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>npasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w\u00fcrden, <span class=\"_ _a\"></span>dies jedoch <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _a\"></span>en von V<span class=\"_ _2\"></span>ertr\u00e4gen b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _a\"></span>end sind. Di<span class=\"_ _a\"></span>ese sind T<span class=\"_ _4\"></span>eil<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23f3\">der versic<span class=\"_ _a\"></span>herungstec<span class=\"_ _a\"></span>hnischen A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _d\"></span>endung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23f4\">Die <span class=\"_ _e\"></span>V<span class=\"_ _1\"></span>IG <span class=\"_ _e\"></span>macht<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>vom<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>W<span class=\"_ _2\"></span>ahlrecht<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Gebrau<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h, <span class=\"_ _e\"></span>da<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>versicher<span class=\"_ _a\"></span>ungstech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>ausgestell<span class=\"_ _d\"></span>te <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23f5\">vertr\u00e4ge im Ber<span class=\"_ _d\"></span>eich Lebens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herung <span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _1\"></span>im Bereic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Krank<span class=\"_ _d\"></span>enversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ru<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Art <span class=\"_ _1\"></span>der Lebens<span class=\"_ _a\"></span>versicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng auf die </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23f6\">Gewinn-<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>und <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ustrec<span class=\"_ _a\"></span>hnun<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>as <span class=\"_ _e\"></span>so<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stig<span class=\"_ _a\"></span>e <span class=\"_ _f\"></span>Erge<span class=\"_ _a\"></span>bn<span class=\"_ _1\"></span>is <span class=\"_ _3\"></span>aufzuteile<span class=\"_ _a\"></span>n. <span class=\"_ _f\"> </span>Das<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>W<span class=\"_ _a\"></span>ahlr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cht <span class=\"_ _3\"></span>zur <span class=\"_ _e\"></span>erfolg<span class=\"_ _a\"></span>sn<span class=\"_ _1\"></span>eut<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>alen <span class=\"_ _3\"></span>Erfassung <span class=\"_ _3\"></span>im </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23f7\">sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>E<span class=\"_ _d\"></span>rgebnis <span class=\"_ _1\"></span>erm\u00f6gli<span class=\"_ _a\"></span>cht <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>eitigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Bewertungsi<span class=\"_ _a\"></span>nkonsiste<span class=\"_ _a\"></span>nzen <span class=\"_ _3\"></span>(Rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsleg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsi<span class=\"_ _a\"></span>nkongruen<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23f8\">m\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>durch <span class=\"_ _3\"></span>Erfass<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Eigenkapit<span class=\"_ _a\"></span>al <span class=\"_ _e\"></span>statt <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Gewinn <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlust. <span class=\"_ _3\"></span>Solc<span class=\"_ _d\"></span>he <span class=\"_ _e\"></span>Dif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23f9\">k\u00f6nnen <span class=\"_ _1\"></span>beispiels<span class=\"_ _d\"></span>weis<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>gewi<span class=\"_ _a\"></span>nnberec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Lebensv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungspol<span class=\"_ _a\"></span>izzen <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>ft<span class=\"_ _d\"></span>ret<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>Sofe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>das <span class=\"_ _1\"></span>Gesch<span class=\"_ _d\"></span>\u00e4ftsmod<span class=\"_ _a\"></span>ell <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23fa\">solche B<span class=\"_ _a\"></span>ewertung<span class=\"_ _a\"></span> v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d vom<span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>ahlrec<span class=\"_ _d\"></span>ht <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>folg<span class=\"_ _a\"></span>sneutralen E<span class=\"_ _a\"></span>rfassung <span class=\"_ _d\"></span>im s<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>ebnis <span class=\"_ _a\"></span>Gebrauch<span class=\"_ _a\"></span> gemacht,<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23fb\">um <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Rechnungsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ungsinkongr<span class=\"_ _a\"></span>uenz <span class=\"_ _11\"> </span>zu <span class=\"_ _10\"> </span>minimi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en. <span class=\"_ _11\"> </span>Bei <span class=\"_ _11\"> </span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>strategis<span class=\"_ _a\"></span>che <span class=\"_ _11\"> </span>Zwecke <span class=\"_ _11\"> </span>ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>Beteili<span class=\"_ _d\"></span>gunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>wird <span class=\"_ _11\"> </span>i<span class=\"_ _a\"></span>m </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23fc\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sentli<span class=\"_ _a\"></span>chen <span class=\"_ _8\"> </span>vom<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>W<span class=\"_ _a\"></span>ahlrec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _7\"> </span>zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>Erfassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _7\"> </span>im <span class=\"_ _7\"> </span>sonstig<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _7\"> </span>Geb<span class=\"_ _d\"></span>rauch <span class=\"_ _7\"> </span>gema<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht,  u<span class=\"_ _1\"></span>m <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>oben <span class=\"_ _7\"> </span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _d\"></span>nte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23fd\">Rechn<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gungsi<span class=\"_ _a\"></span>nkongr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>en<span class=\"_ _d\"></span>zen zu mi<span class=\"_ _a\"></span>nimiere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Di<span class=\"_ _d\"></span>e fin<span class=\"_ _d\"></span>anzi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llen <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _a\"></span>der VIG, die <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>eckung de<span class=\"_ _d\"></span>r Po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfoli<span class=\"_ _a\"></span>os<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23fe\">von <span class=\"_ _2\"></span>ausgestell<span class=\"_ _d\"></span>ten <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungen <span class=\"_ _2\"></span>die<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, <span class=\"_ _2\"></span>wer<span class=\"_ _d\"></span>den <span class=\"_ _2\"></span>im <span class=\"_ _2\"></span>W<span class=\"_ _a\"></span>esentl<span class=\"_ _d\"></span>ichen <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>fortgef\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Anschaf<span class=\"_ _a\"></span>fungskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>erfolg<span class=\"_ _d\"></span>sneutr<span class=\"_ _a\"></span>al<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23ff\">zum bei<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uleg<span class=\"_ _a\"></span>enden Zeit<span class=\"_ _a\"></span>wert im sonstig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>et.  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2400\">Die gesamten versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ertr\u00e4ge oder<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>-au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>den durc<span class=\"_ _d\"></span>h <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sys<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Aufteilun<span class=\"_ _a\"></span>g </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2401\">auf <span class=\"_ _1\"></span>die Lauf<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit der Gruppe von V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>unter <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>nwendun<span class=\"_ _a\"></span>g <span class=\"_ _1\"></span>von au<span class=\"_ _1\"></span>f Eben<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>der Gruppe von V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> festgeleg<span class=\"_ _a\"></span>ten </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2402\">Disko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tieru<span class=\"_ _d\"></span>ngss\u00e4tz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n erfol<span class=\"_ _a\"></span>gswirksam <span class=\"_ _a\"></span>ausgewiese<span class=\"_ _a\"></span>n. </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs2403\">NETTOER<span class=\"_ _a\"></span>TR\u00c4GE OD<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R -A<span class=\"_ _a\"></span>UFWENDUNG<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span> AUS <span class=\"_ _a\"></span>GEHAL<span class=\"_ _2\"></span>TEN<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N R\u00dcCKVERSIC<span class=\"_ _a\"></span>HERUNGSVER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>R\u00c4G<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2404\">Gem\u00e4\u00df <span class=\"_ _d\"></span>IFRS 17<span class=\"_ _a\"></span> sind g<span class=\"_ _a\"></span>ehalte<span class=\"_ _d\"></span>ne R<span class=\"_ _d\"></span>\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _a\"></span>getrennt<span class=\"_ _a\"></span> v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>zugrunde l<span class=\"_ _a\"></span>iegenden <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>vertr\u00e4gen,<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2405\">auf <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>sie <span class=\"_ _e\"></span>sich <span class=\"_ _e\"></span>beziehen, <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>bilanzier<span class=\"_ _a\"></span>en. <span class=\"_ _e\"></span>Zudem <span class=\"_ _e\"></span>sind <span class=\"_ _e\"></span>Betr\u00e4ge, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>aus <span class=\"_ _e\"></span>T<span class=\"_ _2\"></span>ransakti<span class=\"_ _d\"></span>onen <span class=\"_ _e\"></span>mit <span class=\"_ _e\"></span>R\u00fcckversic<span class=\"_ _a\"></span>here<span class=\"_ _d\"></span>rn <span class=\"_ _f\"> </span>entsteh<span class=\"_ _a\"></span>en, </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2406\">getre<span class=\"_ _a\"></span>nnt<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>usz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>wei<span class=\"_ _d\"></span>sen, j<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>achdem,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ora<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f si<span class=\"_ _a\"></span>e sich bezie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en:<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2407\">\u2022<span class=\"_ _8\"> </span>au<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>om R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herer <span class=\"_ _a\"></span>zur\u00fcckerstat<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge o<span class=\"_ _d\"></span>der<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2408\">\u2022<span class=\"_ _8\"> </span>au<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>Be<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e, die auf g<span class=\"_ _a\"></span>ezahlten Pr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>mi<span class=\"_ _d\"></span>en allo<span class=\"_ _a\"></span>kiert werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span></div>Gesond<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sz<span class=\"_ _d\"></span>uweise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sin<span class=\"_ _a\"></span>d:  \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>R\u00fcc<span class=\"_ _a\"></span>kv<span class=\"_ _a\"></span>e<span class=\"_ _d\"></span>rs<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>cher<span class=\"_ _2\"></span>un<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>za<span class=\"_ _a\"></span>hl<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>ss<span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>\u00f6m<span class=\"_ _a\"></span>e,<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>e d<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>h S<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>\u00e4d<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n a<span class=\"_ _a\"></span>us <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n z<span class=\"_ _2\"></span>ugr<span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span> l<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>eg<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> V<span class=\"_ _4\"></span>ert<span class=\"_ _a\"></span>r\u00e4<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>ngt<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nd;<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>al<span class=\"_ _a\"></span>s T<span class=\"_ _5b\"></span>ei<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r S<span class=\"_ _a\"></span>ch\u00e4<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>ha<span class=\"_ _2\"></span>nde<span class=\"_ _a\"></span>lt<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>der<span class=\"_ _2\"></span>en<span class=\"_ _a\"></span> R<span class=\"_ _a\"></span>\u00fcck<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>rs<span class=\"_ _a\"></span>tat<span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> i<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>Ra<span class=\"_ _a\"></span>hm<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>hal<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>R\u00fc<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rs<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>sv<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>tra<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>rw<span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>t <span class=\"_ _d\"></span>wi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>R<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>r\u00f6me, die <span class=\"_ _a\"></span>nicht du<span class=\"_ _a\"></span>rch Sch<span class=\"_ _a\"></span>\u00e4den aus den <span class=\"_ _a\"></span>zugrunde l<span class=\"_ _a\"></span>iegenden V<span class=\"_ _2\"></span>ertr\u00e4g<span class=\"_ _d\"></span>en bedi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gt sin<span class=\"_ _a\"></span>d (beispiels<span class=\"_ _a\"></span>weise einige A<span class=\"_ _a\"></span>rten vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Abt<span class=\"_ _d\"></span>ret<span class=\"_ _a\"></span>ungspro<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>onen); s<span class=\"_ _d\"></span>ie <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den als Min<span class=\"_ _a\"></span>derung der <span class=\"_ _a\"></span>an den R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu zahlend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n P<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> be<span class=\"_ _a\"></span>handelt.<span class=\"_ _a\"></span> Betr\u00e4ge <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ustr\u00fcckerst<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Bezug <span class=\"_ _1\"></span>auf <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>R\u00fcckversic<span class=\"_ _a\"></span>herung <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>Dir<span class=\"_ _a\"></span>ektversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e; <span class=\"_ _3\"></span>sie werde<span class=\"_ _a\"></span>n e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nbezogen <span class=\"_ _d\"></span>als B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tr\u00e4ge <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>om <span class=\"_ _a\"></span>R\u00fcckversi<span class=\"_ _a\"></span>cherer<span class=\"_ _4\"></span>, dere<span class=\"_ _a\"></span>n Eingang <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _a\"></span>wird.<span class=\"_ _a\"></span> 25.4.<span class=\"ff5b\"> </span>F<span class=\"_ _a\"></span>inanzinstrumente<span class=\"_ _d\"></span> Finanziel<span class=\"_ _d\"></span>le V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _a\"></span>genswert<span class=\"_ _d\"></span>e ERSTMALIG<span class=\"_ _a\"></span>ER <span class=\"_ _d\"></span>ANSA<span class=\"_ _2\"></span>TZ  Beim <span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>alige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Ansat<span class=\"_ _d\"></span>z <span class=\"_ _e\"></span>ist <span class=\"_ _f\"> </span>die <span class=\"_ _f\"></span>Klassi<span class=\"_ _d\"></span>fizie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzinstrum<span class=\"_ _a\"></span>enten <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _d\"></span>raglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>Zahlungsst<span class=\"_ _a\"></span>r\u00f6me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>(Solel<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> based Pa<span class=\"_ _a\"></span>yments of Pri<span class=\"_ _a\"></span>nc<span class=\"_ _1\"></span>ip<span class=\"_ _a\"></span>al and Int<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>res<span class=\"_ _a\"></span>t-Kriterium <span class=\"_ _a\"></span>(SPPI-Kri<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>rium<span class=\"_ _d\"></span>)) sowie i<span class=\"_ _a\"></span>hrem <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>ch\u00e4ftsmodel<span class=\"_ _d\"></span>l ab<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ngig<span class=\"_ _d\"></span>. <span class=\"_ _a\"></span> Finanzins<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _a\"></span>ente <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>erstmalig<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>am <span class=\"_ _e\"></span>Abwic<span class=\"_ _a\"></span>klungstag <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>s <span class=\"_ _e\"></span>z<span class=\"_ _1\"></span>um <span class=\"_ _3\"></span>be<span class=\"_ _1\"></span>iz<span class=\"_ _d\"></span>ulegen<span class=\"_ _a\"></span>den <span class=\"_ _f\"> </span>Zei<span class=\"_ _d\"></span>twert <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df <span class=\"_ _f\"></span>Defi<span class=\"_ _d\"></span>nitio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>in <span class=\"_ _f\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>ng-<span class=\"_ _3ca\"> </span>angabe 25.9.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Bemess<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>es <span class=\"_ _3\"></span>beiz<span class=\"_ _d\"></span>ulegen<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _1\"></span>ab <span class=\"_ _1\"></span>Seite 173) <span class=\"_ _1\"></span>bewertet<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>erfasst, <span class=\"_ _1\"></span>wobei<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>beizuleg<span class=\"_ _a\"></span>ende <span class=\"_ _3\"></span>Zeit<span class=\"_ _a\"></span>wert nicht <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>om <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>ransaktio<span class=\"_ _d\"></span>nspr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is <span class=\"_ _3\"></span>abweic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>soll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e. <span class=\"_ _3\"></span>Be<span class=\"_ _1\"></span>im <span class=\"_ _3\"></span>erstmal<span class=\"_ _d\"></span>igen <span class=\"_ _e\"></span>Ansatz <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _3\"></span>zu fortgef<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hrten <span class=\"_ _f\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>affungs<span class=\"_ _a\"></span>kosten <span class=\"_ _f\"> </span>bzw<span class=\"_ _2\"></span>. <span class=\"_ _11\"> </span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>folg<span class=\"_ _a\"></span>sn<span class=\"_ _1\"></span>eut<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>al <span class=\"_ _e\"></span>zu<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>beizulege<span class=\"_ _a\"></span>nden <span class=\"_ _f\"> </span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _f\"> </span>im <span class=\"_ _f\"></span>so<span class=\"_ _a\"></span>nstigen <span class=\"_ _f\"> </span>Ergebnis<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>(be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ertet <span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>u FVtOCI) si<span class=\"_ _d\"></span>nd die direk<span class=\"_ _a\"></span>t z<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>echenba<span class=\"_ _a\"></span>ren T<span class=\"_ _2\"></span>ra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>saktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>skost<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die fortgef<span class=\"_ _a\"></span>\u00fchrten Ansc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>fungskost<span class=\"_ _d\"></span>en einzube<span class=\"_ _a\"></span>ziehen. Inte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne (indir<span class=\"_ _a\"></span>ekte) <span class=\"_ _3\"></span>Koste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>fortg<span class=\"_ _d\"></span>ef\u00fch<span class=\"_ _d\"></span>rten <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>schaf<span class=\"_ _a\"></span>fungskos<span class=\"_ _a\"></span>ten <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>icht <span class=\"_ _1\"></span>zuzur<span class=\"_ _a\"></span>echnen, <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>diese <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Einzeltrans<span class=\"_ _a\"></span>akt<span class=\"_ _1\"></span>io<span class=\"_ _a\"></span>nen <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>icht direkt <span class=\"_ _a\"></span>zurech<span class=\"_ _d\"></span>enbar si<span class=\"_ _a\"></span>nd.<span class=\"_ _3ca\"> </span>Bewertun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>skate<span class=\"_ _d\"></span>gorie<span class=\"_ _d\"></span>n  Die <span class=\"_ _3\"></span>Klassif<span class=\"_ _a\"></span>iz<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>erfolgt <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>undl<span class=\"_ _a\"></span>age <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>P<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcfu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>vertr<span class=\"_ _a\"></span>aglichen <span class=\"_ _3\"></span>Zahl<span class=\"_ _a\"></span>ungsstr\u00f6<span class=\"_ _a\"></span>me und des <span class=\"_ _2\"></span>Gesch\u00e4ftsm<span class=\"_ _a\"></span>ode<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>s <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _a\"></span>der V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte. <span class=\"_ _a\"></span>Anha<span class=\"_ _d\"></span>nd dies<span class=\"_ _a\"></span>er K<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iterie<span class=\"_ _a\"></span>n lassen <span class=\"_ _a\"></span>sich f<span class=\"_ _a\"></span>inanzielle <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ns-<span class=\"_ _3ca\"> </span>werte i<span class=\"_ _d\"></span>n die folg<span class=\"_ _a\"></span>enden Bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ungsk<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ego<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe<span class=\"_ _d\"></span>n: \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Schuldinstr<span class=\"_ _d\"></span>umente b<span class=\"_ _a\"></span>ewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> fortg<span class=\"_ _a\"></span>ef\u00fchrten A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>haffungsk<span class=\"_ _a\"></span>osten<span class=\"_ _1\"></span>; <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Schuldinstr<span class=\"_ _d\"></span>umente b<span class=\"_ _a\"></span>ewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtOCI, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ob<span class=\"_ _a\"></span>ei die kum<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rten Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>ne und <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erluste bei<span class=\"_ _d\"></span> Aus<span class=\"_ _d\"></span>buc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung i<span class=\"_ _a\"></span>n die Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- und V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng umg<span class=\"_ _a\"></span>egliedert <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den;  \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Eigenkapitali<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te desi<span class=\"_ _a\"></span>gniert be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u F<span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>tOCI, <span class=\"_ _a\"></span>wobei di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se au<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>nicht <span class=\"_ _d\"></span>\u00fcber di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> G<span class=\"_ _d\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lustr<span class=\"_ _a\"></span>echn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng realis<span class=\"_ _a\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>wer<span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>d\u00fcrfen; \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _d\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te (Sc<span class=\"_ _a\"></span>huldinstr<span class=\"_ _d\"></span>umente, de<span class=\"_ _a\"></span>rivative <span class=\"_ _a\"></span>Finanzinst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _d\"></span>und <span class=\"_ _d\"></span>Eigenkapit<span class=\"_ _a\"></span>alinstrume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e) b<span class=\"_ _a\"></span>ewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtPL. Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> fort<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>ef<span class=\"_ _d\"></span>\u00fchrten<span class=\"_ _a\"></span> Ansch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _d\"></span>kosten<span class=\"_ _a\"></span> Sch<span class=\"_ _a\"></span>uld<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>trum<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>for<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ef\u00fch<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>Ans<span class=\"_ _a\"></span>chaf<span class=\"_ _a\"></span>fu<span class=\"_ _a\"></span>ngs<span class=\"_ _d\"></span>ko<span class=\"_ _a\"></span>sten<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>halt<span class=\"_ _a\"></span>en, <span class=\"_ _4\"></span>wenn<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>b<span class=\"_ _d\"></span>eid<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>olge<span class=\"_ _a\"></span>nd<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Bedi<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>erf<span class=\"_ _a\"></span>\u00fcll<span class=\"_ _d\"></span>t <span class=\"_ _2\"></span>si<span class=\"_ _a\"></span>nd: <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Die Instrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _a\"></span> Rahme<span class=\"_ _d\"></span>n eines <span class=\"_ _a\"></span>Gesch\u00e4ftsmo<span class=\"_ _a\"></span>dells geh<span class=\"_ _d\"></span>alten, d<span class=\"_ _a\"></span>essen Zielset<span class=\"_ _a\"></span>zung darin <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>eht, die Inst<span class=\"_ _d\"></span>ru-<span class=\"_ _3ca\"> </span>mente <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _a\"></span>Ver<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>ung der <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertragl<span class=\"_ _a\"></span>ichen Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6me<span class=\"_ _d\"></span> zu halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Die V<span class=\"_ _a\"></span>ertragsb<span class=\"_ _a\"></span>edin<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ungen des S<span class=\"_ _a\"></span>chuldinst<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en zu festgel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ten Zeitp<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nkte<span class=\"_ _d\"></span>n zu Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _d\"></span>ngsst<span class=\"_ _d\"></span>r\u00f6m<span class=\"_ _a\"></span>en, die aus<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>schlie\u00dfli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h Tilgungs<span class=\"_ _a\"></span>- und Zins<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n (solel<span class=\"_ _d\"></span>y pa<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts of <span class=\"_ _a\"></span>principal a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d i<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rest <span class=\"_ _d\"></span>\u2013 SPPI<span class=\"_ _a\"></span>) auf den a<span class=\"_ _d\"></span>usste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Kapitalbet<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>dar<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span>n.<span class=\"_ _3ca\"> </span>Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtOCI<span class=\"_ _a\"></span> Die n<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ue K<span class=\"_ _a\"></span>ategorie g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>IFRS 9 f<span class=\"_ _a\"></span>\u00fcr Sc<span class=\"_ _d\"></span>huldinst<span class=\"_ _a\"></span>rument<span class=\"_ _3ca\"> </span>e be<span class=\"_ _a\"></span>wertet zu <span class=\"_ _d\"></span>FVt<span class=\"_ _d\"></span>OCI wir<span class=\"_ _a\"></span>d a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dt, <span class=\"_ _a\"></span>wenn die<span class=\"_ _a\"></span> beide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fol<span class=\"_ _d\"></span>gend<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Beding<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llt si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>das Instrum<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nt wir<span class=\"_ _2\"></span>d<span class=\"_ _1\"></span> im<span class=\"_ _a\"></span> R<span class=\"_ _1\"></span>ahm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmo<span class=\"_ _a\"></span>dells ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten, <span class=\"_ _a\"></span>dessen Zi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung so<span class=\"_ _a\"></span>wohl i<span class=\"_ _d\"></span>n der <span class=\"_ _a\"></span>Ver<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>ung<span class=\"_ _3ca\"> </span>der vert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e als auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> im <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erkauf fina<span class=\"_ _a\"></span>nziell<span class=\"_ _d\"></span>er V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>te b<span class=\"_ _a\"></span>esteht, u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die V<span class=\"_ _a\"></span>ertrags<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> des fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werts erf\u00fclle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> das <span class=\"_ _a\"></span>Kr<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m des SP<span class=\"_ _a\"></span>PI-T<span class=\"_ _4\"></span>ests.<span class=\"_ _3ca\"> </span>Bei Schuldins<span class=\"_ _a\"></span>trumente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in dieser Katego<span class=\"_ _a\"></span>rie h<span class=\"_ _1\"></span>and<span class=\"_ _a\"></span>elt es <span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> um jene, die zur V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>ung v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtraglich<span class=\"_ _d\"></span>er Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _d\"></span>tr\u00f6<span class=\"_ _a\"></span>me gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>sollen,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>jedoch <span class=\"_ _3\"></span>bei <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>iquidit<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tsb<span class=\"_ _a\"></span>edarf <span class=\"_ _e\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>Reaktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>\u00c4nder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>M<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>ktbe<span class=\"_ _a\"></span>dingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>verka<span class=\"_ _d\"></span>uft werde<span class=\"_ _a\"></span>n k\u00f6nne<span class=\"_ _d\"></span>n.  Eigenkapitali<span class=\"_ _d\"></span>nstr<span class=\"_ _d\"></span>umente <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>esi<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>niert <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ewertet<span class=\"_ _a\"></span> zu FVtOCI<span class=\"_ _a\"></span> Eigenkapit<span class=\"_ _a\"></span>alinstrume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span> nic<span class=\"_ _d\"></span>ht <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _a\"></span>Handels<span class=\"_ _a\"></span>zwecken <span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>ehalten <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>designiert<span class=\"_ _a\"></span> bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span> zu <span class=\"_ _2\"></span>FVtOCI <span class=\"_ _a\"></span>(gem\u00e4\u00df<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>AS 3<span class=\"_ _a\"></span>2) klassif<span class=\"_ _a\"></span>izier<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>werd<span class=\"_ _d\"></span>en, w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en unwid<span class=\"_ _a\"></span>erru<span class=\"_ _1\"></span>fli<span class=\"_ _a\"></span>ch desig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iert<span class=\"_ _a\"></span> zu F<span class=\"_ _d\"></span>VtOCI <span class=\"_ _a\"></span>bewertet. Di<span class=\"_ _a\"></span>e Klassif<span class=\"_ _a\"></span>izierung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ei<span class=\"_ _a\"></span>genkapitalinst<span class=\"_ _a\"></span>rumenten<span class=\"_ _d\"></span> kann auf <span class=\"_ _a\"></span>Einzelfallbasis<span class=\"_ _a\"></span> erfolgen.<span class=\"_ _d\"></span> Gewinne <span class=\"_ _10\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _10\"> </span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lus<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>aus <span class=\"_ _12\"> </span>diese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapi<span class=\"_ _d\"></span>talins<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten <span class=\"_ _12\"> </span>werd<span class=\"_ _a\"></span>en <span class=\"_ _12\"> </span>keinesfall<span class=\"_ _a\"></span>s  i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>Gew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- <span class=\"_ _12\"> </span>und <span class=\"_ _12\"> </span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung<span class=\"_ _a\"></span> umgeglied<span class=\"_ _a\"></span>ert.  Dividende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>Gewinn- <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>rechn<span class=\"_ _d\"></span>ung <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _2\"></span>sonstiger <span class=\"_ _2\"></span>Ertrag <span class=\"_ _a\"></span>erfasst, <span class=\"_ _2\"></span>wenn <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Rechtsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>spru<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _2\"></span>Zahlung<span class=\"_ _a\"></span> besteht, e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>sei den<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>dur<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>solche<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Erl\u00f6<span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>wird<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>eil <span class=\"_ _1\"></span>der Anschaff<span class=\"_ _a\"></span>ungskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> des <span class=\"_ _1\"></span>Instrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zu<span class=\"_ _a\"></span>r\u00fcckerlangt,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>auf<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span> diese <span class=\"_ _3\"></span>Ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>sonstigen <span class=\"_ _3\"></span>Ergebnis <span class=\"_ _3\"></span>erfass<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den. <span class=\"_ _3\"></span>Eigen<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>pitalins<span class=\"_ _a\"></span>trumente <span class=\"_ _3\"></span>desi<span class=\"_ _a\"></span>gn<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>bewertet <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>u <span class=\"_ _e\"></span>FVtOCI <span class=\"_ _1\"></span>unterlieg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n keiner W<span class=\"_ _a\"></span>ertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngspr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fung.<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erm\u00f6genswert<span class=\"_ _a\"></span>e bewertet z<span class=\"_ _d\"></span>u FVtPL<span class=\"_ _a\"></span> Finanziell<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werte in diese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Kategorie<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _3ca\"> </span>n <span class=\"_ _1\"></span>im Ra<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _d\"></span>n eines Gesc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ftsmo<span class=\"_ _a\"></span>dells gehalt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, d<span class=\"_ _d\"></span>essen Ziel<span class=\"_ _a\"></span>setzung in <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Reali<span class=\"_ _d\"></span>sierung <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>\u00c4nderung<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>des <span class=\"_ _e\"></span>bei<span class=\"_ _a\"></span>zulegenden <span class=\"_ _3\"></span>Zei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>werts <span class=\"_ _3\"></span>beste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _3\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>vom <span class=\"_ _e\"></span>Ma<span class=\"_ _d\"></span>nagem<span class=\"_ _a\"></span>ent <span class=\"_ _e\"></span>beim <span class=\"_ _3\"></span>erstmalig<span class=\"_ _a\"></span>en Ansatz <span class=\"_ _3\"></span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _3\"></span>desig<span class=\"_ _a\"></span>niert<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ode<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>sind <span class=\"_ _e\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>IFRS 9 <span class=\"_ _3\"></span>verpflic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nd <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Zeitwe<span class=\"_ _d\"></span>rt <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>bewerte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Kategorie <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> S<span class=\"_ _a\"></span>chuldinst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>um<span class=\"_ _a\"></span>ente<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>bei denen di<span class=\"_ _a\"></span>e Eigensch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>fte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er vert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> das SPP<span class=\"_ _a\"></span>I-Kriterium <span class=\"_ _a\"></span>nicht erf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>en ode<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die nicht im <span class=\"_ _a\"></span>Rahmen ei<span class=\"_ _d\"></span>nes G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmod<span class=\"_ _a\"></span>ells gehal<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den, um <span class=\"_ _a\"></span>vertragliche Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e zu ver<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n o<span class=\"_ _d\"></span>der<span class=\"_ _3ca\"> </span>auch nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t um s<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ohl <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>hen Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _a\"></span>\u00f6me z<span class=\"_ _d\"></span>u ver<span class=\"_ _a\"></span>einnahme<span class=\"_ _a\"></span>n als auch <span class=\"_ _a\"></span>zum V<span class=\"_ _a\"></span>erka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>oder<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die zur Redu<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span>ion <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ac<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nting M<span class=\"_ _d\"></span>ismat<span class=\"_ _a\"></span>ch in die Ka<span class=\"_ _a\"></span>tegorie desig<span class=\"_ _a\"></span>niert bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _a\"></span>Vt<span class=\"_ _1\"></span>P<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> klassi<span class=\"_ _a\"></span>fiziert wur<span class=\"_ _a\"></span>den.<span class=\"_ _3ca\"> </span>SPPI-T<span class=\"_ _2\"></span>est u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Beu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>teilu<span class=\"_ _a\"></span>ng des Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmo<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span> VIG or<span class=\"_ _a\"></span>dnet ihr<span class=\"_ _a\"></span>e finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>werte basi<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>d <span class=\"_ _d\"></span>auf dem S<span class=\"_ _d\"></span>PPI-<span class=\"_ _a\"></span>K<span class=\"_ _1\"></span>rit<span class=\"_ _d\"></span>erium de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmo<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span>n zu. Ergibt <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>SPP<span class=\"_ _a\"></span>I-T<span class=\"_ _4\"></span>est, <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>das <span class=\"_ _3\"></span>SPP<span class=\"_ _a\"></span>I-Krite<span class=\"_ _d\"></span>rium <span class=\"_ _1\"></span>erf\u00fcllt <span class=\"_ _3\"></span>is<span class=\"_ _d\"></span>t, <span class=\"_ _1\"></span>h\u00e4ngt <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Klassifizie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>olg<span class=\"_ _a\"></span>ebewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>mente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IFRS 9<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>gew\u00e4<span class=\"_ _d\"></span>hlte Gesch\u00e4ftsmo<span class=\"_ _a\"></span>del<span class=\"_ _a\"></span>l <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Unte<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s zur <span class=\"_ _1\"></span>Steuer<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>des V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts ab. Das <span class=\"_ _a\"></span>Gesch\u00e4ftsmo<span class=\"_ _a\"></span>dell <span class=\"_ _a\"></span>spiegel<span class=\"_ _d\"></span>t wid<span class=\"_ _a\"></span>er<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>wie <span class=\"_ _a\"></span>das U<span class=\"_ _a\"></span>nternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>seine <span class=\"_ _a\"></span>finan<span class=\"_ _d\"></span>ziellen <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>enswerte <span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ert, <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _a\"></span>\u00f6me zu <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>erier<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>Im <span class=\"_ _1\"></span>Konz<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span>es <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>lokale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>festgelegt, <span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente <span class=\"_ _3\"></span>im <span class=\"_ _1\"></span>Rahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ranl<span class=\"_ _a\"></span>a-<span class=\"_ _3ca\"> </span>gungsstr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tegi<span class=\"_ _a\"></span>e zur Errei<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>ung der lokale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>ch\u00e4fts<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iele <span class=\"_ _a\"></span>verwalten <span class=\"_ _a\"></span>zu k\u00f6nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span> Das G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmod<span class=\"_ _a\"></span>ell wird <span class=\"_ _a\"></span>nicht f<span class=\"_ _d\"></span>\u00fcr jedes<span class=\"_ _a\"></span> Instrum<span class=\"_ _d\"></span>ent ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zeln<span class=\"_ _a\"></span> bestimmt, so<span class=\"_ _a\"></span>ndern<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>auf einer h\u00f6<span class=\"_ _a\"></span>here<span class=\"_ _d\"></span>n Ebe<span class=\"_ _d\"></span>ne vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> agg<span class=\"_ _a\"></span>regiert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Portfoli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _3\"></span>die <span class=\"_ _f\"> </span>auf <span class=\"_ _e\"></span>beoba<span class=\"_ _a\"></span>chtbare<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>F<span class=\"_ _1\"></span>ak<span class=\"_ _d\"></span>tore<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>beru<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en. <span class=\"_ _e\"></span>Zus<span class=\"_ _a\"></span>\u00e4tzlich <span class=\"_ _e\"></span>basie<span class=\"_ _d\"></span>rt <span class=\"_ _f\"></span>dies<span class=\"_ _a\"></span>es <span class=\"_ _f\"></span>auf <span class=\"_ _3\"></span>Szenarie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Eintritt <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ange-<span class=\"_ _3ca\"> </span>messe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>Einsc<span class=\"_ _a\"></span>h\u00e4tzung <span class=\"_ _3\"></span>erw<span class=\"_ _d\"></span>artet <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _3\"></span>wobei <span class=\"_ _3\"></span>\u201eW<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t <span class=\"_ _e\"></span>Case<span class=\"_ _a\"></span>\u201c- <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>\u201eStr<span class=\"_ _a\"></span>ess <span class=\"_ _3\"></span>Case\u201c-S<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>narien <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>icht<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>ber\u00fcc<span class=\"_ _a\"></span>ksichtigt <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den. W<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Zahlungsstr\u00f6<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ch <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>erstm<span class=\"_ _d\"></span>alige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>ei<span class=\"_ _d\"></span>ner<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>eise <span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>alisi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t, die <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>urspr\u00fcnglic<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>Erwartu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n abweic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _12\"> </span>\u00e4ndert  si<span class=\"_ _a\"></span>ch  da<span class=\"_ _d\"></span>dur<span class=\"_ _d\"></span>ch <span class=\"_ _12\"> </span>die  Klass<span class=\"_ _d\"></span>ifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>rung <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>verbleibend<span class=\"_ _a\"></span>en  finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle<span class=\"_ _a\"></span>n  V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte, <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>nach  di<span class=\"_ _a\"></span>esem Gesch\u00e4fts<span class=\"_ _d\"></span>mod<span class=\"_ _a\"></span>ell <span class=\"_ _3\"></span>gehalten <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den, <span class=\"_ _3\"></span>nicht. <span class=\"_ _e\"></span>J<span class=\"_ _d\"></span>edoch <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>derartige <span class=\"_ _3\"></span>Inform<span class=\"_ _a\"></span>ationen <span class=\"_ _3\"></span>bei <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Beurt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ilung<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>neu <span class=\"_ _3\"></span>ausger<span class=\"_ _a\"></span>eichter oder neu <span class=\"_ _a\"></span>erworbene<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fccksi<span class=\"_ _a\"></span>chtigt.<span class=\"_ _a\"></span> Das <span class=\"_ _a\"></span>Gesch\u00e4ftsmo<span class=\"_ _a\"></span>dell <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>auf <span class=\"_ _a\"></span>Gruppen <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>en a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>wendet, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>omo<span class=\"_ _d\"></span>gen <span class=\"_ _a\"></span>gest<span class=\"_ _a\"></span>euert <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>Ableit<span class=\"_ _a\"></span>ung ber\u00fccksi<span class=\"_ _a\"></span>chtigt Anlage<span class=\"_ _a\"></span>klasse, Liq<span class=\"_ _a\"></span>uidit\u00e4t, Art <span class=\"_ _a\"></span>der V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rw<span class=\"_ _a\"></span>altung (<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lter<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>extern ver<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>altete Po<span class=\"_ _a\"></span>rtfolios<span class=\"_ _a\"></span> bzw<span class=\"_ _a\"></span>. Spe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ial-<span class=\"_ _3ca\"> </span>fonds) so<span class=\"_ _a\"></span>wie die Inves<span class=\"_ _a\"></span>tmentstr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tegie.<span class=\"_ _a\"></span> Bei <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Bestim<span class=\"_ _a\"></span>mung <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Fe<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tlegung <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>eranlag<span class=\"_ _a\"></span>ungsstrategi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>(und<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>folg<span class=\"_ _d\"></span>lich <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>Gesch\u00e4ftsm<span class=\"_ _a\"></span>ode<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>s) <span class=\"_ _3\"></span>sind <span class=\"_ _e\"></span>unter <span class=\"_ _3\"></span>IFRS 17 fallend<span class=\"_ _d\"></span>e Arten von <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rbindlichkei<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd der<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ungs<span class=\"_ _a\"></span>modell zu ber\u00fcc<span class=\"_ _a\"></span>ksichtige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmi<span class=\"_ _d\"></span>ttel u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>el-<span class=\"_ _3ca\"> </span>\u00e4quivalent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> so<span class=\"_ _a\"></span>wie T<span class=\"_ _4\"></span>ermi<span class=\"_ _d\"></span>neinlage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den ste<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s z<span class=\"_ _d\"></span>u fortgef<span class=\"_ _a\"></span>\u00fchrten Ans<span class=\"_ _a\"></span>chaff<span class=\"_ _d\"></span>ungskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>bewertet.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span>FOLGEBEW<span class=\"_ _a\"></span>ERTUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>  Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u AC<span class=\"_ _a\"></span> Nach ihre<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> ers<span class=\"_ _d\"></span>tmalige<span class=\"_ _a\"></span>n B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ung wer<span class=\"_ _a\"></span>den Schuldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>u<span class=\"_ _3ca\"> </span>me<span class=\"_ _d\"></span>nte zu fortgef<span class=\"_ _a\"></span>\u00fchrten Anschaf<span class=\"_ _a\"></span>fungskos<span class=\"_ _a\"></span>ten unter Anwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Ef<span class=\"_ _d\"></span>fektivzinsm<span class=\"_ _a\"></span>ethode <span class=\"_ _3\"></span>abz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glic<span class=\"_ _a\"></span>h <span class=\"_ _e\"></span>einer <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ertberic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>be<span class=\"_ _d\"></span>wertet. <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tgef<span class=\"_ _a\"></span>\u00fchrte <span class=\"_ _3\"></span>Anschaf<span class=\"_ _a\"></span>fungskoste<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ber<span class=\"_ _a\"></span>\u00fcck-<span class=\"_ _3ca\"> </span>sichtig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>es <span class=\"_ _e\"></span>Agios <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>Dis<span class=\"_ _d\"></span>agios <span class=\"_ _3\"></span>be<span class=\"_ _1\"></span>i <span class=\"_ _e\"></span>A<span class=\"_ _a\"></span>kquisitio<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _e\"></span>von <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>eb<span class=\"_ _d\"></span>\u00fchr<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>oder <span class=\"_ _e\"></span>Koste<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>einen <span class=\"_ _e\"></span>integr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Besta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dteil<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ktiv<span class=\"_ _d\"></span>zinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>darst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llen. Eine<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ertberichtig<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>f<span class=\"_ _d\"></span>\u00fcr <span class=\"_ _1\"></span>erwartete <span class=\"_ _1\"></span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>verluste <span class=\"_ _1\"></span>(expect<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit <span class=\"_ _1\"></span>losse<span class=\"_ _a\"></span>s \u2013 ECLs) <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d in der G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd V<span class=\"_ _2\"></span>erlustr<span class=\"_ _a\"></span>echnung <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>fasst.<span class=\"_ _a\"></span> Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtOCI<span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>olgeb<span class=\"_ _a\"></span>ewertung <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>chuldinst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>umen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>ewertet <span class=\"_ _3\"></span>zu <span class=\"_ _1\"></span>FVtOCI <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rfolg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>bei<span class=\"_ _d\"></span>zulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt, <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>bei <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span> \u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>werts <span class=\"_ _2\"></span>ergebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht <span class=\"_ _2\"></span>reali<span class=\"_ _a\"></span>sierten <span class=\"_ _2\"></span>Gewinne <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>im<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>sonstig<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>rgeb<span class=\"_ _a\"></span>nis <span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>fas<span class=\"_ _a\"></span>st werde<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Zinsertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>\u00e4hrungs<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mr<span class=\"_ _a\"></span>echn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsef<span class=\"_ _a\"></span>fekte <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>entsp<span class=\"_ _d\"></span>rec<span class=\"_ _a\"></span>hend <span class=\"_ _3\"></span>den <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _a\"></span>tgef\u00fchrte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ans<span class=\"_ _a\"></span>chaff<span class=\"_ _d\"></span>ungskost<span class=\"_ _a\"></span>en bewertet<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>erfol<span class=\"_ _a\"></span>gswirksam <span class=\"_ _f\"> </span>er<span class=\"_ _1\"></span>fasst.<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>F\u00fcr <span class=\"_ _11\"> </span>weiterf\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _f\"> </span>In<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rmationen<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>zur <span class=\"_ _11\"> </span>Ermittl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _11\"> </span>d<span class=\"_ _d\"></span>er erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>K<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>editverlust<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>f\u00fcr <span class=\"_ _11\"> </span>Sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ldinst<span class=\"_ _a\"></span>rumente <span class=\"_ _f\"> </span>bewertet <span class=\"_ _f\"></span>zu <span class=\"_ _f\"> </span>FVtOCI <span class=\"_ _f\"> </span>wird <span class=\"_ _11\"> </span>auf <span class=\"_ _f\"> </span>das <span class=\"_ _f\"> </span>Kapitel <span class=\"_ _f\"> </span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>echnung <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wartet<span class=\"_ _a\"></span>en Kredit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlus<span class=\"_ _a\"></span>te <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Seite 168 verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Bei <span class=\"_ _1\"></span>Ausbuc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>uvor <span class=\"_ _1\"></span>erfolgs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>eu<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ral im <span class=\"_ _1\"></span>sonstigen <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gebnis<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>erfasst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n kumuli<span class=\"_ _d\"></span>erten G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wi<span class=\"_ _a\"></span>nne<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lus<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> i<span class=\"_ _a\"></span>n die Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rlustrec<span class=\"_ _d\"></span>hnung <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mg<span class=\"_ _a\"></span>egliedert.<span class=\"_ _a\"></span> Eigenkapitali<span class=\"_ _d\"></span>nstr<span class=\"_ _d\"></span>umente <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>esi<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>niert <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ewertet<span class=\"_ _a\"></span> zu FVtOCI<span class=\"_ _a\"></span> Die <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nwide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>rufl<span class=\"_ _d\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Klassifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapi<span class=\"_ _d\"></span>talinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>nt <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>bewertet <span class=\"_ _2\"></span>zu <span class=\"_ _a\"></span>FVtOCI <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _a\"></span>strategis<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>anz-<span class=\"_ _3ca\"> </span>instrume<span class=\"_ _d\"></span>nte <span class=\"_ _1\"></span>angew<span class=\"_ _a\"></span>andt, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>Ha<span class=\"_ _a\"></span>ndelszweck<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>geh<span class=\"_ _d\"></span>alten <span class=\"_ _1\"></span>sind <span class=\"_ _1\"></span>oder n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nte<span class=\"_ _1\"></span>ile <span class=\"_ _1\"></span>an vollkonsoli<span class=\"_ _d\"></span>dierte <span class=\"_ _1\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n sowie A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>teile <span class=\"_ _a\"></span>an Bet<span class=\"_ _d\"></span>eilig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs- b<span class=\"_ _a\"></span>zw.<span class=\"_ _a\"></span> Gemei<span class=\"_ _a\"></span>nschaftunt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehmen <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>tr<span class=\"_ _a\"></span>effe<span class=\"_ _a\"></span>n. Die Klassif<span class=\"_ _a\"></span>izierung <span class=\"_ _d\"></span>von <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>igen<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>enten kann  a<span class=\"_ _a\"></span>uf  Ein<span class=\"_ _a\"></span>zelfallbasis<span class=\"_ _a\"></span>  erfolge<span class=\"_ _a\"></span>n  (z.B. <span class=\"_ _12\"> </span>Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>aus <span class=\"_ _12\"> </span>Sc<span class=\"_ _a\"></span>hwe<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>lenm\u00e4rkte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _12\"> </span>zu <span class=\"_ _12\"> </span>FVtP<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>, <span class=\"_ _12\"> </span>Servi<span class=\"_ _a\"></span>ce<span class=\"_ _1\"></span>- <span class=\"_ _12\"> </span>od<span class=\"_ _d\"></span>er  Hi<span class=\"_ _a\"></span>lfsbetrie<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> designie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _11\"> </span>b<span class=\"_ _d\"></span>ewertet <span class=\"_ _f\"> </span>zu <span class=\"_ _11\"> </span>FVtOCI) <span class=\"_ _e\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _f\"> </span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _11\"> </span>des <span class=\"_ _f\"> </span>Portfolio<span class=\"_ _d\"></span>s <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>on <span class=\"_ _11\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>lokalen <span class=\"_ _11\"> </span>Gruppe<span class=\"_ _a\"></span>ngesells<span class=\"_ _d\"></span>chaften <span class=\"_ _f\"> </span>alleinig<span class=\"_ _d\"></span> entsc<span class=\"_ _d\"></span>hieden. <span class=\"_ _e\"></span>Bei <span class=\"_ _f\"></span>Eig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>kapit<span class=\"_ _a\"></span>alinstrum<span class=\"_ _a\"></span>enten <span class=\"_ _f\"></span>desig<span class=\"_ _a\"></span>niert <span class=\"_ _f\"> </span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _e\"></span>FVtOCI <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>di<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>T<span class=\"_ _4\"></span>ransaktio<span class=\"_ _a\"></span>nskosten<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>im <span class=\"_ _e\"></span>sonstige<span class=\"_ _a\"></span>n Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>eil <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>es <span class=\"_ _3\"></span>beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Zeit<span class=\"_ _a\"></span>werts <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>Zeitp<span class=\"_ _a\"></span>unkt <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>n\u00e4chst<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>N<span class=\"_ _d\"></span>eubewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>erfasst<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>zu keiner <span class=\"_ _a\"></span>Zei<span class=\"_ _d\"></span>t <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Gewinn- <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>trec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nung <span class=\"_ _2\"></span>umgegli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt. <span class=\"_ _2\"></span>Im <span class=\"_ _a\"></span>Fa<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>einer <span class=\"_ _a\"></span>Ausb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>entspr<span class=\"_ _a\"></span>echende<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>R\u00fcck-<span class=\"_ _3ca\"> </span>lagen <span class=\"_ _f\"> </span>dir<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kt <span class=\"_ _f\"> </span>im <span class=\"_ _e\"></span>Posten <span class=\"_ _f\"> </span>\u201eGewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _d\"></span>cklagen<span class=\"_ _a\"></span>\u201c <span class=\"_ _11\"> </span>erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _f\"></span>Im <span class=\"_ _f\"></span>Gegens<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>z <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>den <span class=\"_ _f\"> </span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pitalins<span class=\"_ _a\"></span>trumen<span class=\"_ _d\"></span>ten <span class=\"_ _f\"> </span>bewert<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>FVtPL<span class=\"_ _a\"></span> werde<span class=\"_ _a\"></span>n ausschlie<span class=\"_ _a\"></span>\u00dflich Divide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den i<span class=\"_ _a\"></span>n der Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>inn- <span class=\"_ _a\"></span>und V<span class=\"_ _a\"></span>erlus<span class=\"_ _a\"></span>trechn<span class=\"_ _d\"></span>ung erf<span class=\"_ _d\"></span>asst. <span class=\"_ _a\"></span> Fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erm\u00f6genswert<span class=\"_ _a\"></span>e bewertet z<span class=\"_ _d\"></span>u FVtPL<span class=\"_ _a\"></span> Finanziell<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>werte be<span class=\"_ _a\"></span>wertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtP<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den zum<span class=\"_ _a\"></span> beizulegende<span class=\"_ _a\"></span>n Zeitwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> in <span class=\"_ _a\"></span>der Bilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n des beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>erfolgswirks<span class=\"_ _a\"></span>am <span class=\"_ _e\"></span>reali<span class=\"_ _d\"></span>siert. <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>ransaktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>skost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>di<span class=\"_ _d\"></span>e <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Zu<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _e\"></span>mit <span class=\"_ _e\"></span>dem <span class=\"_ _e\"></span>Erwerb<span class=\"_ _3ca\"> </span> oder <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Emissio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>FVtPL <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d, <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>res Entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s erfolgswirks<span class=\"_ _a\"></span>am <span class=\"_ _11\"> </span>verbucht. <span class=\"_ _f\"> </span>Zinsertr\u00e4ge <span class=\"_ _11\"> </span>aus <span class=\"_ _f\"> </span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _11\"> </span>die <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>erpfl<span class=\"_ _d\"></span>ichte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>zu <span class=\"_ _11\"> </span>FVtPL <span class=\"_ _11\"> </span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _11\"> </span>sind,<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>unter<span class=\"_ _d\"></span> Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>vertraglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Zinss<span class=\"_ _a\"></span>atzes bi<span class=\"_ _a\"></span>lanziert. REKLASSI<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>IZIE<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>UNG  Um in <span class=\"_ _1\"></span>\u00dcberei<span class=\"_ _d\"></span>nstim<span class=\"_ _a\"></span>mung <span class=\"_ _1\"></span>mit der <span class=\"_ _1\"></span>Klassifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung \u201eV<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inn<span class=\"_ _a\"></span>ahmung du<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>Erhalt der vertragliche<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Zahlungsstr<span class=\"_ _a\"></span>\u00f6me\u201d (\u201cHel<span class=\"_ _d\"></span>d t<span class=\"_ _1\"></span>o collect <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>trac<span class=\"_ _a\"></span>tual cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>flows\u201d) zu <span class=\"_ _a\"></span>bleiben, <span class=\"_ _a\"></span>darf de<span class=\"_ _a\"></span>r Anteil<span class=\"_ _a\"></span> der nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t v<span class=\"_ _a\"></span>er\u00e4u\u00dferte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>finanziellen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e einen <span class=\"_ _a\"></span>Jahre<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>durchs<span class=\"_ _a\"></span>chnitt von 90<span class=\"_ _d\"></span><span class=\"fs1e\"> <span class=\"_ _a\"></span><span class=\"fs1d\">%<span class=\"_ _1\"></span> des Po<span class=\"_ _a\"></span>rtfoliovolum<span class=\"_ _a\"></span>ens nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsc<span class=\"_ _a\"></span>hreite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </span></span>D<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>K<span class=\"_ _a\"></span>onz<span class=\"_ _a\"></span>ern <span class=\"_ _2\"></span>ge<span class=\"_ _a\"></span>ht <span class=\"_ _4\"></span>dav<span class=\"_ _a\"></span>on <span class=\"_ _4\"></span>aus<span class=\"_ _a\"></span>, <span class=\"_ _2\"></span>d<span class=\"_ _a\"></span>as<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>fi<span class=\"_ _a\"></span>nan<span class=\"_ _a\"></span>zi<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>erm<span class=\"_ _a\"></span>\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te <span class=\"_ _4\"></span>nac<span class=\"_ _a\"></span>h <span class=\"_ _2\"></span>ih<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>tm<span class=\"_ _a\"></span>ali<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>at<span class=\"_ _a\"></span>z <span class=\"_ _2\"></span>ni<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>re<span class=\"_ _a\"></span>kl<span class=\"_ _a\"></span>assi<span class=\"_ _a\"></span>fi<span class=\"_ _a\"></span>zie<span class=\"_ _a\"></span>rt <span class=\"_ _2\"></span>we<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ofern ke<span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>au\u00dfe<span class=\"_ _a\"></span>rg<span class=\"_ _a\"></span>ew\u00f6<span class=\"_ _a\"></span>hnl<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Um<span class=\"_ _a\"></span>s<span class=\"_ _d\"></span>t\u00e4<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>, w<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> der<span class=\"_ _a\"></span> E<span class=\"_ _a\"></span>rwe<span class=\"_ _a\"></span>rb,<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>ie <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>\u00e4u\u00dfe<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span> o<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>ie <span class=\"_ _a\"></span>Ei<span class=\"_ _a\"></span>ns<span class=\"_ _d\"></span>tell<span class=\"_ _2\"></span>ung<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>s G<span class=\"_ _a\"></span>es<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>\u00e4f<span class=\"_ _a\"></span>tsf<span class=\"_ _a\"></span>eld<span class=\"_ _a\"></span>s, <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>ntr<span class=\"_ _2\"></span>ete<span class=\"_ _a\"></span>n. Grunds\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>Reklass<span class=\"_ _d\"></span>ifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _2\"></span>finanzielle<span class=\"_ _a\"></span>r <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>swerte <span class=\"_ _a\"></span>nur <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>selt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>F\u00e4llen <span class=\"_ _2\"></span>zul\u00e4ssig<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>bzw<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>erfor<span class=\"_ _a\"></span>derlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>ledigl<span class=\"_ _a\"></span>ich eine \u00c4nd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g des Gesc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ftsmo<span class=\"_ _a\"></span>dells z\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lt nicht d<span class=\"_ _a\"></span>azu<span class=\"_ _1\"></span> (<span class=\"_ _d\"></span>z. B.<span class=\"_ _a\"></span> eine<span class=\"_ _1\"></span> \u00c4n<span class=\"_ _d\"></span>derung d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Absi<span class=\"_ _a\"></span>cht in Bezug auf bes<span class=\"_ _a\"></span>timmte fina<span class=\"_ _d\"></span>nzie<span class=\"_ _a\"></span>lle<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _3\"></span>das <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>or\u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rge<span class=\"_ _a\"></span>hende <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>winde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>eine<span class=\"_ _a\"></span>s <span class=\"_ _e\"></span>bestimmt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Mar<span class=\"_ _d\"></span>kts <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>finanzielle <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>ein T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>ansf<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>finan<span class=\"_ _d\"></span>zielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werten <span class=\"_ _1\"></span>zwisch<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>ntern<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>hmensb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eichen <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>untersc<span class=\"_ _d\"></span>hiedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Gesch<span class=\"_ _a\"></span>\u00e4ftsmodelle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>). In sol<span class=\"_ _a\"></span>chen s<span class=\"_ _a\"></span>eltenen <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>\u00e4lle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>nichtderi<span class=\"_ _a\"></span>va<span class=\"_ _1\"></span>ti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Schuldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>nnerhalb <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Kategori<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>\u201ebewertet <span class=\"_ _2\"></span>zu AC\u201c,<span class=\"_ _a\"></span> \u201eb<span class=\"_ _a\"></span>ewertet zu <span class=\"_ _1\"></span>FV<span class=\"_ _1\"></span>tOCI<span class=\"_ _a\"></span>\u201c <span class=\"_ _3\"></span>und <span class=\"_ _1\"></span>\u201ebew<span class=\"_ _d\"></span>ertet <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>F<span class=\"_ _d\"></span>VtPL\u201c <span class=\"_ _1\"></span>reklassif<span class=\"_ _a\"></span>iziert <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>Konkr<span class=\"_ _a\"></span>et <span class=\"_ _3\"></span>hat<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Un<span class=\"_ _d\"></span>ternehme<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>dann <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>nur <span class=\"_ _1\"></span>dann), <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>es sein <span class=\"_ _3\"></span>Gesc<span class=\"_ _a\"></span>h\u00e4ftsmodell<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>zur <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>teuerung <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>\u00e4ndert, <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>betro<span class=\"_ _a\"></span>ffenen <span class=\"_ _3\"></span>fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>Ver<span class=\"_ _a\"></span>m\u00f6gens-<span class=\"_ _3ca\"> </span>werte <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>rekl<span class=\"_ _d\"></span>assif<span class=\"_ _d\"></span>iziere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Reklassi<span class=\"_ _a\"></span>fizierung <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>em\u00e4\u00df <span class=\"_ _3\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 9.5<span class=\"_ _a\"></span>.6.1 <span class=\"_ _3\"></span>prosp<span class=\"_ _a\"></span>ektiv <span class=\"_ _3\"></span>ab <span class=\"_ _1\"></span>dem <span class=\"_ _3\"></span>Z<span class=\"_ _d\"></span>eitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Reklassif<span class=\"_ _a\"></span>iz<span class=\"_ _1\"></span>ier<span class=\"_ _d\"></span>ung vorzune<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> AUSBUCHUN<span class=\"_ _a\"></span>G Ausbuch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ausg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nom<span class=\"_ _a\"></span>men bei wes<span class=\"_ _d\"></span>entliche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> M<span class=\"_ _d\"></span>odifizier<span class=\"_ _a\"></span>ung  Ein <span class=\"_ _12\"> </span>fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieller <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>wert <span class=\"_ _12\"> </span>(bz<span class=\"_ _a\"></span>w. <span class=\"_ _11\"> </span>ein <span class=\"_ _10\"> </span>T<span class=\"_ _4\"></span>eil <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>ines <span class=\"_ _10\"> </span>finanzi<span class=\"_ _a\"></span>ellen <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>swer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s <span class=\"_ _10\"> </span>oder <span class=\"_ _10\"> </span>ein <span class=\"_ _10\"> </span>T<span class=\"_ _2\"></span>eil <span class=\"_ _11\"> </span>einer <span class=\"_ _10\"> </span>Gruppe <span class=\"_ _11\"> </span>\u00e4<span class=\"_ _1\"></span>hnlic<span class=\"_ _a\"></span>her finanzielle<span class=\"_ _a\"></span>r V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte) wir<span class=\"_ _a\"></span>d ausgeb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>ht, wen<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>der fo<span class=\"_ _d\"></span>lge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>raussetz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n erf\u00fcllt ist:<span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>das Anre<span class=\"_ _a\"></span>cht auf den <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>zug vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Za<span class=\"_ _a\"></span>hlungsstr\u00f6m<span class=\"_ _a\"></span>en a<span class=\"_ _d\"></span>us dem <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgel<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>fe<span class=\"_ _d\"></span>n ode<span class=\"_ _a\"></span>r  \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>das Anre<span class=\"_ _a\"></span>cht auf den <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>zug vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Za<span class=\"_ _a\"></span>hlungsstr\u00f6m<span class=\"_ _a\"></span>en a<span class=\"_ _d\"></span>us dem <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _a\"></span>wurde an D<span class=\"_ _a\"></span>ritte \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r es <span class=\"_ _a\"></span>wurde eine V<span class=\"_ _2\"></span>erpflic<span class=\"_ _d\"></span>htung z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r sofo<span class=\"_ _a\"></span>rtigen Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _d\"></span>der be<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>og<span class=\"_ _a\"></span>enen Zahlungss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00f6<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> in <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>oll<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r H\u00f6<span class=\"_ _a\"></span>he an Drit<span class=\"_ _d\"></span>te im R<span class=\"_ _a\"></span>ahmen ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er sog<span class=\"_ _d\"></span>. Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>leit<span class=\"_ _a\"></span>ungsverei<span class=\"_ _a\"></span>nbarung \u00fc<span class=\"_ _d\"></span>bernomme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und dabei <span class=\"_ _d\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>der i<span class=\"_ _d\"></span>m W<span class=\"_ _a\"></span>esentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e Chance<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>n, di<span class=\"_ _a\"></span>e mit dem Eig<span class=\"_ _a\"></span>entum am<span class=\"_ _d\"></span> fina<span class=\"_ _a\"></span>nziellen V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>wert verbu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>en sind, <span class=\"_ _a\"></span>\u00fcbertrage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zwar im W<span class=\"_ _a\"></span>esentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en alle C<span class=\"_ _a\"></span>hance<span class=\"_ _d\"></span>n und Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, di<span class=\"_ _a\"></span>e mit dem <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>ntum am fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _a\"></span>en V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt v<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rbu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> si<span class=\"_ _d\"></span>nd, we<span class=\"_ _d\"></span>der \u00fcbe<span class=\"_ _a\"></span>rtragen noc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> zur\u00fcckbe<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, j<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>doc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>erf\u00fcgungsm<span class=\"_ _a\"></span>acht \u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtrag<span class=\"_ _a\"></span>en.  Die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erf\u00fcgu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsma<span class=\"_ _a\"></span>cht <span class=\"_ _e\"></span>gilt <span class=\"_ _3\"></span>dan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>nur <span class=\"_ _3\"></span>dann, <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>\u00fcbertr<span class=\"_ _a\"></span>agen, <span class=\"_ _3\"></span>wenn <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Empf\u00e4ng<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u00fcber <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>tats\u00e4<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>F\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>igkeit <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ur V<span class=\"_ _a\"></span>er\u00e4u<span class=\"_ _d\"></span>\u00dferung <span class=\"_ _f\"> </span>des <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werts <span class=\"_ _f\"></span>als <span class=\"_ _e\"></span>G<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es <span class=\"_ _f\"> </span>an <span class=\"_ _f\"> </span>eine<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>n<span class=\"_ _1\"></span>icht <span class=\"_ _e\"></span>nahestehen<span class=\"_ _d\"></span>den <span class=\"_ _f\"> </span>Dritt<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>verf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gt <span class=\"_ _e\"></span>und <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>dieser <span class=\"_ _e\"></span>F\u00e4higk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it einseitig <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ka<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span>, o<span class=\"_ _a\"></span>hne<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dass die \u00dc<span class=\"_ _a\"></span>bertragung <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>us\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>liche<span class=\"_ _a\"></span>n Beschr\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>terli<span class=\"_ _d\"></span>egt. <span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _7\"> </span>im<span class=\"_ _d\"></span> <span class=\"_ _7\"> </span>W<span class=\"_ _a\"></span>esen<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _7\"> </span>alle  Chancen <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>wed<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>\u00fcbe<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>rage<span class=\"_ _a\"></span>n <span class=\"_ _7\"> </span>n<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _7\"> </span>zur<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckbe<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>auch  die V<span class=\"_ _a\"></span>erf\u00fcgu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsma<span class=\"_ _a\"></span>cht  an <span class=\"_ _12\"> </span>dem <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rt  b<span class=\"_ _a\"></span>ehalten <span class=\"_ _12\"> </span>wird,<span class=\"_ _a\"></span>  so<span class=\"_ _d\"></span> <span class=\"_ _12\"> </span>wird <span class=\"_ _12\"> </span>der  V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>wert <span class=\"_ _12\"> </span>ledigli<span class=\"_ _a\"></span>ch  nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Ma\u00dfgab<span class=\"_ _a\"></span>e  d<span class=\"_ _a\"></span>es anhalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _e\"></span>Engagem<span class=\"_ _a\"></span>ents <span class=\"_ _f\"></span>weiter <span class=\"_ _e\"></span>erfasst; <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>di<span class=\"_ _a\"></span>esem <span class=\"_ _f\"></span>Fall <span class=\"_ _e\"></span>wird <span class=\"_ _f\"> </span>au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>damit <span class=\"_ _e\"></span>verbun<span class=\"_ _d\"></span>dene <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>hke<span class=\"_ _1\"></span>it <span class=\"_ _e\"></span>erfasst. <span class=\"_ _3\"></span>Der<span class=\"_ _1\"></span> \u00fcbertrag<span class=\"_ _a\"></span>ene <span class=\"_ _10\"> </span>V<span class=\"_ _d\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>und <span class=\"_ _11\"> </span>die <span class=\"_ _10\"> </span>damit <span class=\"_ _11\"> </span>ver<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>undene <span class=\"_ _11\"> </span>Ve<span class=\"_ _a\"></span>rbindlichkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>so <span class=\"_ _10\"> </span>bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtet,<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>dass<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>den <span class=\"_ _11\"> </span>Rechten <span class=\"_ _11\"> </span>und V<span class=\"_ _a\"></span>erpflich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nung ge<span class=\"_ _a\"></span>tragen wir<span class=\"_ _a\"></span>d.  W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _a\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>anhalt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde <span class=\"_ _a\"></span>Engagem<span class=\"_ _a\"></span>ent de<span class=\"_ _a\"></span>r Form <span class=\"_ _a\"></span>nach <span class=\"_ _a\"></span>den \u00fcbe<span class=\"_ _a\"></span>rtragene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _a\"></span>garanti<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>so e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>pricht <span class=\"_ _a\"></span>der Um<span class=\"_ _a\"></span>fang des an<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>den Engagem<span class=\"_ _a\"></span>ents d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iedrig<span class=\"_ _a\"></span>eren <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>etr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>dem urspr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>Buchwert d<span class=\"_ _a\"></span>es V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerts <span class=\"_ _a\"></span>und dem H\u00f6chstbe<span class=\"_ _a\"></span>trag der er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nen <span class=\"_ _a\"></span>Gegenleist<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng, <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r event<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ell zur<span class=\"_ _d\"></span>\u00fcckge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlt <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den m<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>sste.<span class=\"_ _3ca\"> </span>Ausbuch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er w<span class=\"_ _d\"></span>esentli<span class=\"_ _d\"></span>chen <span class=\"_ _2\"></span>Vertragsmo<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ifizie<span class=\"_ _a\"></span>rung  Ein  f<span class=\"_ _a\"></span>inanzi<span class=\"_ _d\"></span>eller <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rt <span class=\"_ _12\"> </span>wir<span class=\"_ _a\"></span>d  a<span class=\"_ _a\"></span>usgeb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>cht,<span class=\"_ _a\"></span>  wen<span class=\"_ _d\"></span>n <span class=\"_ _12\"> </span>di<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>Bedingu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _12\"> </span>inso<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>  ne<span class=\"_ _a\"></span>u <span class=\"_ _12\"> </span>verhandelt<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _10\"> </span>dass <span class=\"_ _10\"> </span>der V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>ein <span class=\"_ _e\"></span>neues <span class=\"_ _e\"></span>Instrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>darstell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _e\"></span>Dabei <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _f\"> </span>die <span class=\"_ _e\"></span>Dif<span class=\"_ _a\"></span>feren<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>Ausb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _d\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>oder <span class=\"_ _a\"></span> -verlust <span class=\"_ _3\"></span>erfasst. <span class=\"_ _3\"></span>Im <span class=\"_ _3\"></span>Falle <span class=\"_ _3\"></span>ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>\u00c4nder<span class=\"_ _d\"></span>ung <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Bedingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _d\"></span>d <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Bruttob<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>chw<span class=\"_ _d\"></span>ert <span class=\"_ _3\"></span>neu <span class=\"_ _3\"></span>berec<span class=\"_ _a\"></span>hnet <span class=\"_ _e\"></span>als <span class=\"_ _3\"></span>Barwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>neu verha<span class=\"_ _d\"></span>ndelte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>od<span class=\"_ _d\"></span>er <span class=\"_ _2\"></span>ge\u00e4nderte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>vertraglic<span class=\"_ _a\"></span>hen <span class=\"_ _a\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>r\u00f6me<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bg<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st <span class=\"_ _2\"></span>zum <span class=\"_ _2\"></span>Eff<span class=\"_ _a\"></span>ekt<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inss<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>z <span class=\"_ _a\"></span>des <span class=\"_ _2\"></span>urspr<span class=\"_ _d\"></span>\u00fcnglich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>finanziell<span class=\"_ _a\"></span>en V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts (ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> zum bonit\u00e4ts<span class=\"_ _a\"></span>angepasste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ef<span class=\"_ _a\"></span>fektivzin<span class=\"_ _a\"></span>ssatz b<span class=\"_ _1\"></span>ei fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>werten <span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ber<span class=\"_ _d\"></span>eits bei Erwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b oder <span class=\"_ _a\"></span>Ausrei<span class=\"_ _a\"></span>chung <span class=\"_ _a\"></span>beei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tr\u00e4chtigt<span class=\"_ _a\"></span>er <span class=\"_ _d\"></span>Bonit\u00e4<span class=\"_ _a\"></span>t)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>oder <span class=\"_ _a\"></span>gegeb<span class=\"_ _a\"></span>enenf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span> zum <span class=\"_ _a\"></span>ge\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dert<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inssa<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>z, <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 9.6.5<span class=\"_ _a\"></span>.10 ermittelt wir<span class=\"_ _2\"></span>d. Bei <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Beurteilung, <span class=\"_ _e\"></span>ob <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>Inst<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _e\"></span>auszubu<span class=\"_ _d\"></span>chen <span class=\"_ _e\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>nicht <span class=\"_ _e\"></span>auszubuc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ist, <span class=\"_ _e\"></span>ber\u00fcc<span class=\"_ _a\"></span>ksichtigt <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>folgend<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Kriterie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in <span class=\"_ _d\"></span>Bezug a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f M<span class=\"_ _d\"></span>odifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n: \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Q<span class=\"_ _1\"></span>ua<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tita<span class=\"_ _d\"></span>tive Krit<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Modifi<span class=\"_ _d\"></span>zierte Schuldinstrum<span class=\"_ _a\"></span>ente <span class=\"_ _1\"></span>gelt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>als \u201egrund<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n\u201c, <span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der Nettob<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t der <span class=\"_ _1\"></span>Zahl<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>unter den neuen <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ertragsbe<span class=\"_ _a\"></span>dingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>abgezinst <span class=\"_ _3\"></span>unter <span class=\"_ _e\"></span>An<span class=\"_ _d\"></span>wendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>des <span class=\"_ _e\"></span>urspr\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>glich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inssatz<span class=\"_ _a\"></span>es <span class=\"_ _e\"></span>(des <span class=\"_ _3\"></span>ur<span class=\"_ _1\"></span>sp<span class=\"_ _a\"></span>r\u00fcn<span class=\"_ _1\"></span>glic<span class=\"_ _a\"></span>hen V<span class=\"_ _a\"></span>ertrags) mi<span class=\"_ _a\"></span>ndestens 10<span class=\"_ _a\"></span><span class=\"fs1e\"> <span class=\"fs1d\">% des <span class=\"_ _d\"></span>urspr\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Sc<span class=\"_ _a\"></span>hu<span class=\"_ _1\"></span>ldi<span class=\"_ _d\"></span>nstr<span class=\"_ _a\"></span>uments abwei<span class=\"_ _a\"></span>cht. </span></span>\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Q<span class=\"_ _1\"></span>uali<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>ti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e Krite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>\u00c4nderung des SP<span class=\"_ _a\"></span>PI-T<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>sts, <span class=\"_ _a\"></span>z. B. Einf<span class=\"_ _a\"></span>\u00fchrung eines E<span class=\"_ _a\"></span>qu<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>-li<span class=\"_ _a\"></span>nked-Merkm<span class=\"_ _a\"></span>als   \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Eine<span class=\"_ _1\"></span>  \u00c4nd<span class=\"_ _d\"></span>erung  der  W\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g  des <span class=\"_ _7\"> </span>V<span class=\"_ _2\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerts  k\u00f6nnte  das <span class=\"_ _7\"> </span>k<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>ftige  wirts<span class=\"_ _a\"></span>chaftliche  Risiko  des  I<span class=\"_ _1\"></span>nstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>ents wesentl<span class=\"_ _d\"></span>ich <span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n und <span class=\"_ _1\"></span>gil<span class=\"_ _d\"></span>t a<span class=\"_ _1\"></span>ls wesentliche \u00c4nderung. Nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t vertragli<span class=\"_ _d\"></span>che \u00c4n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen der W\u00e4h<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung sind nicht <span class=\"_ _1\"></span>rel<span class=\"_ _d\"></span>eva<span class=\"_ _d\"></span>nt (z. B. im <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>ug<span class=\"_ _d\"></span>e ei<span class=\"_ _d\"></span>ner W<span class=\"_ _a\"></span>\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rm oder d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itritts <span class=\"_ _a\"></span>zur Euro<span class=\"_ _a\"></span>zone). \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>\u00c4nderung <span class=\"_ _8\"> </span>der <span class=\"_ _8\"> </span>F\u00e4lligkeit <span class=\"_ _8\"> </span>d<span class=\"_ _d\"></span>es <span class=\"_ _8\"> </span>In<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ruments. <span class=\"_ _8\"> </span>\u00c4nd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _8\"> </span>der <span class=\"_ _8\"> </span>F\u00e4<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>igkeit <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _8\"> </span>Finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst<span class=\"_ _a\"></span>ruments <span class=\"_ _8\"> </span>gelten <span class=\"_ _8\"> </span>nicht <span class=\"_ _8\"> </span>als \u201egrundv<span class=\"_ _d\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ieden\u201c,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wenn <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>M\u00f6gli<span class=\"_ _a\"></span>chkeit <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>ereits <span class=\"_ _3\"></span>im urspr\u00fcn<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>Kredit<span class=\"_ _a\"></span>vertrag <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erh<span class=\"_ _d\"></span>andelt<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wurde. <span class=\"_ _1\"></span>Dar<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ber <span class=\"_ _1\"></span>hinaus<span class=\"_ _a\"></span> gilt di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _d\"></span>erung ni<span class=\"_ _a\"></span>cht als subs<span class=\"_ _d\"></span>tan<span class=\"_ _d\"></span>ziell, we<span class=\"_ _a\"></span>nn die Gesam<span class=\"_ _d\"></span>tve<span class=\"_ _a\"></span>rtra<span class=\"_ _1\"></span>gsla<span class=\"_ _a\"></span>ufzeit  <span class=\"_ _47\"> </span>\u2013 um we<span class=\"_ _d\"></span>niger als<span class=\"_ _d\"></span> 50<span class=\"fs1e\"> </span>% <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rl\u00e4nge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t wi<span class=\"_ _d\"></span>rd,<span class=\"_ _a\"></span>  <span class=\"_ _47\"> </span>\u2013 um we<span class=\"_ _d\"></span>niger als<span class=\"_ _d\"></span> 30<span class=\"fs1e\"> </span>% <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rk\u00fcrzt <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>der  <span class=\"_ _47\"> </span>\u2013 nicht mi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>des<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ns 2 Jahr<span class=\"_ _a\"></span>e von <span class=\"_ _d\"></span>der ursp<span class=\"_ _a\"></span>r\u00fcngliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit <span class=\"_ _a\"></span>abweic<span class=\"_ _d\"></span>ht. Ergeben  si<span class=\"_ _a\"></span>ch  au<span class=\"_ _1\"></span>s  d<span class=\"_ _a\"></span>er  \u00c4nder<span class=\"_ _a\"></span>ung  keine  grundv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chiedenen  Z<span class=\"_ _d\"></span>ahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr\u00f6<span class=\"_ _a\"></span>me,  so  f\u00fc<span class=\"_ _d\"></span>hrt  die  \u00c4n<span class=\"_ _a\"></span>derung  nicht  z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>  ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Ausbuc<span class=\"_ _d\"></span>hung. A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f Grundlage de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> ge\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lungsst<span class=\"_ _a\"></span>r\u00f6m<span class=\"_ _a\"></span>e, <span class=\"_ _1\"></span>abge<span class=\"_ _a\"></span>zin<span class=\"_ _1\"></span>st mit<span class=\"_ _d\"></span> de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ursp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcnglic<span class=\"_ _a\"></span>hen Effektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inss<span class=\"_ _a\"></span>atz, wird ein \u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsge<span class=\"_ _a\"></span>winn oder -<span class=\"_ _d\"></span>verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>st erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span>WER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>MIND<span class=\"_ _a\"></span>ER<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> FINANZI<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>L<span class=\"_ _d\"></span>LER<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ERM\u00d6<span class=\"_ _a\"></span>GE<span class=\"_ _1\"></span>NS<span class=\"_ _a\"></span>WERTE<span class=\"_ _a\"></span>  W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itere <span class=\"_ _a\"></span>Einzelheit<span class=\"_ _a\"></span>en zur W<span class=\"_ _a\"></span>ertminder<span class=\"_ _d\"></span>ung fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte si<span class=\"_ _a\"></span>nd in de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fol<span class=\"_ _d\"></span>gende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ganga<span class=\"_ _a\"></span>ben enthalt<span class=\"_ _d\"></span>en: <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Erh\u00f6hungen <span class=\"_ _a\"></span>und V<span class=\"_ _a\"></span>ermind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>orsorge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>erwart<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te Kr<span class=\"_ _a\"></span>editverlus<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r Fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nstrumente A<span class=\"_ _a\"></span>nhangang<span class=\"_ _a\"></span>ab<span class=\"_ _1\"></span>e 2.4. Erwartete <span class=\"_ _a\"></span>Kredi<span class=\"_ _d\"></span>tverl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste ab S<span class=\"_ _a\"></span>eite 90<span class=\"_ _d\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>An<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>ben zu wes<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> E<span class=\"_ _d\"></span>rmessens<span class=\"_ _a\"></span>entscheid<span class=\"_ _a\"></span>ungen und S<span class=\"_ _a\"></span>ch\u00e4tzung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n An<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ang<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be 24.2.<span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtm<span class=\"_ _d\"></span>inder<span class=\"_ _a\"></span>ungsaufwa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d f\u00fcr finanziel<span class=\"_ _d\"></span>le <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b S<span class=\"_ _a\"></span>eite 145. <span class=\"_ _a\"></span> Die <span class=\"_ _a\"></span>VIG<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>erfasst <span class=\"_ _a\"></span>eine W<span class=\"_ _a\"></span>ertbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ichti<span class=\"_ _d\"></span>gung <span class=\"_ _a\"></span>f\u00fcr er<span class=\"_ _a\"></span>wartete <span class=\"_ _a\"></span>Kreditv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste f<span class=\"_ _a\"></span>\u00fcr alle <span class=\"_ _a\"></span>Sch<span class=\"_ _d\"></span>uldinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>bewertet <span class=\"_ _a\"></span>zu AC<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>oder <span class=\"_ _a\"></span>bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t zu FVt<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>CI, K<span class=\"_ _a\"></span>reditz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sag<span class=\"_ _d\"></span>en und <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ara<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tie<span class=\"_ _d\"></span>n so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>ord<span class=\"_ _a\"></span>erungen gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 9. Erwartete <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlust<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>basier<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>auf <span class=\"_ _3\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _3\"></span>zwische<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>vertraglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Zahl<span class=\"_ _d\"></span>ungsstr<span class=\"_ _a\"></span>\u00f6men, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>vertr<span class=\"_ _d\"></span>agsgem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu zahlen si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d, <span class=\"_ _d\"></span>und der <span class=\"_ _a\"></span>Summe d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ahlungsstr\u00f6m<span class=\"_ _a\"></span>e, der<span class=\"_ _a\"></span>en Erhalt <span class=\"_ _a\"></span>erwartet <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>, abg<span class=\"_ _a\"></span>ezinst mit <span class=\"_ _a\"></span>dem Ef<span class=\"_ _a\"></span>fektivzinss<span class=\"_ _d\"></span>atz.<span class=\"_ _a\"></span> Die <span class=\"_ _e\"></span>H\u00f6h<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>erfass<span class=\"_ _a\"></span>enden <span class=\"_ _f\"> </span>erwartet<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>verlu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>te <span class=\"_ _11\"> </span>ri<span class=\"_ _a\"></span>chtet <span class=\"_ _f\"> </span>sich <span class=\"_ _f\"></span>nach <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Zuor<span class=\"_ _a\"></span>dnung <span class=\"_ _f\"> </span>der <span class=\"_ _f\"></span>Fina<span class=\"_ _a\"></span>nzin<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>rumente <span class=\"_ _f\"></span>in <span class=\"_ _f\"> </span>die verschied<span class=\"_ _a\"></span>enen <span class=\"_ _3\"></span>St<span class=\"_ _d\"></span>ufen <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Wertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungsmod<span class=\"_ _d\"></span>ells. <span class=\"_ _1\"></span>F\u00fcr <span class=\"_ _3\"></span>Finanzins<span class=\"_ _a\"></span>trumente, <span class=\"_ _1\"></span>dere<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Ausf<span class=\"_ _d\"></span>allrisi<span class=\"_ _a\"></span>ko <span class=\"_ _3\"></span>sich <span class=\"_ _3\"></span>sei<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>em <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligen <div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1ce9\">Ansatz <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>signifika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>erh\u00f6ht <span class=\"_ _1\"></span>hat, <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>Risikovorso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>H\u00f6he<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlust<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>erfass<span class=\"_ _a\"></span>t, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cea\">Ausfaller<span class=\"_ _a\"></span>eignis <span class=\"_ _f\"> </span>innerhalb <span class=\"_ _f\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>n\u00e4chste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>zw\u00f6lf<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Monate <span class=\"_ _11\"> </span>ber<span class=\"_ _a\"></span>uhen <span class=\"_ _11\"> </span>(12-Mon<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>s-<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>/St<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe <span class=\"_ _f\"> </span>1)<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>F\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente, <span class=\"_ _11\"> </span>der<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1ceb\">Ausfallrisi<span class=\"_ _a\"></span>ko <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>seit <span class=\"_ _2\"></span>dem <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>Ans<span class=\"_ _a\"></span>atz <span class=\"_ _a\"></span>signifikan<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>erh<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>hat<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>eine <span class=\"_ _a\"></span>Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>H\u00f6he <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>\u00fcber <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>estla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>zeit </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2485\">erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kr<span class=\"_ _a\"></span>editverlus<span class=\"_ _a\"></span>te zu erf<span class=\"_ _d\"></span>assen (<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mtla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-EC<span class=\"_ _a\"></span>L)<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1ced\">Die <span class=\"_ _e\"></span>VIG <span class=\"_ _e\"></span>erachtet <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Ausfall<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>bei <span class=\"_ _e\"></span>einem <span class=\"_ _e\"></span>finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>einge<span class=\"_ _a\"></span>treten <span class=\"_ _e\"></span>(de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>wert <span class=\"_ _e\"></span>als </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cee\">wertgemi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt), <span class=\"_ _f\"></span>wenn <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>hen <span class=\"_ _11\"> </span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>90 T<span class=\"_ _5b\"></span>age <span class=\"_ _f\"> </span>\u00fcberf\u00e4ll<span class=\"_ _d\"></span>ig <span class=\"_ _f\"> </span>sind <span class=\"_ _11\"> </span>und/od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _f\"></span>ein </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2486\">Rating vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> C od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> D <span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s sei<span class=\"_ _d\"></span> den<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die <span class=\"_ _a\"></span>VIG verf\u00fcgt <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>r angem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>und b<span class=\"_ _d\"></span>elastbar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>In<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rmat<span class=\"_ _1\"></span>io<span class=\"_ _a\"></span>nen, dass <span class=\"_ _d\"></span>ein l\u00e4ng<span class=\"_ _a\"></span>eres </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cef\">R\u00fcckstan<span class=\"_ _a\"></span>dskr<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m b<span class=\"_ _a\"></span>esser geeig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et i<span class=\"_ _a\"></span>st.  </div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs2487\">Berechn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng d<span class=\"_ _d\"></span>er erwartet<span class=\"_ _a\"></span>en Kreditve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>luste<span class=\"_ _a\"></span>  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf1\">Erwartete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Kr<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rluste wer<span class=\"_ _a\"></span>den auf Grundlage<span class=\"_ _a\"></span> von <span class=\"_ _1\"></span>Sz<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2488\">enarien<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zur Bem<span class=\"_ _d\"></span>essung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> erwarte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lungsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sf\u00e4l<span class=\"_ _d\"></span>le,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>abge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst<span class=\"_ _d\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2231\">mit einem a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>messe<span class=\"_ _a\"></span>nen Ef<span class=\"_ _a\"></span>fektivzinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>, ber<span class=\"_ _a\"></span>echnet. Ein Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>ausfal<span class=\"_ _d\"></span>l is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> die Di<span class=\"_ _a\"></span>ffer<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nz zwisch<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsg<span class=\"_ _a\"></span>em\u00e4\u00dfen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2232\">Zahlu<span class=\"_ _d\"></span>ngen <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen, <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _3\"></span>voraussic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch <span class=\"_ _e\"></span>ein<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>imm<span class=\"_ _d\"></span>t. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>Mechanisme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ber<span class=\"_ _a\"></span>echnung <span class=\"_ _3\"></span>der </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2233\">erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kr<span class=\"_ _a\"></span>editverlus<span class=\"_ _a\"></span>te und ihr<span class=\"_ _a\"></span>e wesen<span class=\"_ _a\"></span>tlichen Bes<span class=\"_ _d\"></span>tandtei<span class=\"_ _d\"></span>le<span class=\"_ _a\"></span> stellen sich <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie fol<span class=\"_ _a\"></span>gt dar:  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2235\">\u2022<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc1 ls4 ws0 gs2489\">Ausfallwa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rschei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit (</div><div class=\"t mc hb8 ff59 fs24 fc5 sc1 ls4 ws0 gs248a\">proba<span class=\"_ _a\"></span>bility of defa<span class=\"_ _a\"></span>ult</div><div class=\"t m1 h18 ff59 fsa fc5 sc1 ls4 ws0 gs248b\"> \u2013 PD): </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs248c\">Die </div><div class=\"t mc hb8 ff59 fs24 fc5 sc0 ls4 ws0 gs248d\">P<span class=\"_ _a\"></span>D</div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs248e\"> ist eine S<span class=\"_ _a\"></span>ch\u00e4tzung de<span class=\"_ _a\"></span>r Au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>allwahrsc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>inlic<span class=\"_ _a\"></span>hkeit \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs248f\">einen fes<span class=\"_ _a\"></span>tgelegten Zeit<span class=\"_ _a\"></span>raum. Bei i<span class=\"_ _a\"></span>hrer Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _a\"></span>ung werd<span class=\"_ _a\"></span>en wirtschaftli<span class=\"_ _a\"></span>che Szena<span class=\"_ _d\"></span>rien <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftsge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22fc\">Informatio<span class=\"_ _d\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2490\">Die VIG v<span class=\"_ _a\"></span>erwendet f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> ihr Po<span class=\"_ _a\"></span>rtfolio <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie fo<span class=\"_ _a\"></span>lgen<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en Segmen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e:<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2491\">\u2013<span class=\"_ _13\"> </span>Unternehmens<span class=\"_ _a\"></span>anleihen<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2492\">\u2013<span class=\"_ _13\"> </span>Staatsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leihe<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2493\">\u2013<span class=\"_ _13\"> </span>Das <span class=\"_ _7\"> </span>Segm<span class=\"_ _a\"></span>ent <span class=\"_ _7\"> </span>St<span class=\"_ _d\"></span>aatsanl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ih<span class=\"_ _d\"></span>en <span class=\"_ _7\"> </span>umfass<span class=\"_ _a\"></span>t <span class=\"_ _7\"> </span>alle  v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>atlic<span class=\"_ _a\"></span>hen <span class=\"_ _7\"> </span>Stelle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _7\"> </span>sei<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>  es <span class=\"_ _7\"> </span>Ze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tralr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gie<span class=\"_ _a\"></span>runge<span class=\"_ _d\"></span>n, <span class=\"_ _7\"> </span>supr<span class=\"_ _d\"></span>anatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ale<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2494\">Regierungsi<span class=\"_ _a\"></span>nstitution<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _b\"> </span>r<span class=\"_ _a\"></span>egionale <span class=\"_ _b\"> </span>Regier<span class=\"_ _a\"></span>ungen <span class=\"_ _b\"> </span>oder <span class=\"_ _b\"> </span>lokale <span class=\"_ _b\"> </span>Beh\u00f6r<span class=\"_ _a\"></span>den, <span class=\"_ _b\"> </span>begebe<span class=\"_ _a\"></span>nen <span class=\"_ _b\"> </span>An<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>eihen, <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2495\">Einrichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en i<span class=\"_ _a\"></span>n volle<span class=\"_ _a\"></span>r H\u00f6he <span class=\"_ _2\"></span>uneingesc<span class=\"_ _d\"></span>hr\u00e4nkt <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>unwiderru<span class=\"_ _a\"></span>flich gar<span class=\"_ _a\"></span>antiert s<span class=\"_ _a\"></span>ind<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Alle <span class=\"_ _a\"></span>ander<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Engagem<span class=\"_ _a\"></span>ents w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>im<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2496\">Segme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsa<span class=\"_ _a\"></span>nleihen erf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2497\">\u2022<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc1 ls4 ws0 gs2498\">Erwartete H\u00f6<span class=\"_ _a\"></span>he von Ford<span class=\"_ _a\"></span>erungen im<span class=\"_ _a\"></span> Zeitpunkt d<span class=\"_ _d\"></span>es Ausfa<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc1 ls4 ws0 gs2499\">lls <span class=\"_ _a\"></span>(</div><div class=\"t mc hb8 ff59 fs24 fc5 sc1 ls4 ws0 gs249a\">expos<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>re <span class=\"_ _a\"></span>at default</div><div class=\"t m1 h18 ff59 fsa fc5 sc1 ls4 ws0 gs249b\"> \u2013 <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>AD):</div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs249c\"> Die </div><div class=\"t mc hb8 ff59 fs24 fc5 sc0 ls4 ws0 gs249d\">EAD</div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs249e\"> ist ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Sc<span class=\"_ _a\"></span>h\u00e4tzung<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs249f\">der erwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> H\u00f6<span class=\"_ _a\"></span>he der <span class=\"_ _d\"></span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n in ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m k<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>usfallzeitp<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nkt <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on er<span class=\"_ _a\"></span>warteten<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24a0\">\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r H\u00f6<span class=\"_ _a\"></span>he nach d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Absc<span class=\"_ _a\"></span>hlussstic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ag, <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch vert<span class=\"_ _d\"></span>ragsg<span class=\"_ _d\"></span>em\u00e4\u00dfe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r an<span class=\"_ _a\"></span>derweitiger Tilg<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>- </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2460\">und Zins<span class=\"_ _d\"></span>zahl<span class=\"_ _a\"></span>ungen sowie a<span class=\"_ _a\"></span>ufgelaufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er Zins<span class=\"_ _a\"></span>en auf vers<span class=\"_ _a\"></span>\u00e4u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>te Zahlung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24a1\">\u2022<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc1 ls4 ws0 gs24a2\">V<span class=\"_ _a\"></span>erlustquot<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bei A<span class=\"_ _a\"></span>usfall (</div><div class=\"t mc hb8 ff59 fs24 fc5 sc1 ls4 ws0 gs24a3\">loss<span class=\"_ _a\"></span> g<span class=\"_ _1\"></span>iven def<span class=\"_ _a\"></span>ault</div><div class=\"t m1 h18 ff59 fsa fc5 sc1 ls4 ws0 gs24a4\"> \u2013 LGD)<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24a5\">: Die </div><div class=\"t mc hb8 ff59 fs24 fc5 sc0 ls4 ws0 gs24a6\">LGD</div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24a7\"> ist eine S<span class=\"_ _a\"></span>ch\u00e4tzung des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlusts,<span class=\"_ _d\"></span> der im<span class=\"_ _a\"></span> Falle eines z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2308\">bestimmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ze<span class=\"_ _1\"></span>itp<span class=\"_ _a\"></span>unkt eintr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>enden A<span class=\"_ _a\"></span>usfalls e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsteh<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Si<span class=\"_ _d\"></span>e ba<span class=\"_ _a\"></span>siert auf d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Dif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>nz zwische<span class=\"_ _d\"></span>n den Za<span class=\"_ _a\"></span>hlungen, <span class=\"_ _d\"></span>die<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2309\">vertragsgem<span class=\"_ _a\"></span>\u00e4\u00df gesc<span class=\"_ _d\"></span>hulde<span class=\"_ _d\"></span>t werd<span class=\"_ _a\"></span>en, und <span class=\"_ _a\"></span>den Zahl<span class=\"_ _d\"></span>ungen, di<span class=\"_ _d\"></span>e vor<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ussic<span class=\"_ _a\"></span>htlich einge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omm<span class=\"_ _a\"></span>en wer<span class=\"_ _d\"></span>den. <span class=\"_ _a\"></span>F\u00fcr<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>hnlich wir<span class=\"_ _d\"></span>d<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs230a\">sie als pr<span class=\"_ _a\"></span>ozent<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>aler A<span class=\"_ _a\"></span>nte<span class=\"_ _1\"></span>il de<span class=\"_ _a\"></span>r EAD a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _a\"></span>eben.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs230b\">F\u00fcr die L<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>Ds wi<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>d folgende S<span class=\"_ _d\"></span>egm<span class=\"_ _a\"></span>entierung <span class=\"_ _a\"></span>zugrunde gel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt<span class=\"_ _a\"></span>:<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs230c\">\u2013<span class=\"_ _13\"> </span>Nachra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gige S<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lde<span class=\"_ _d\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24a8\">\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>orrangig <span class=\"_ _d\"></span>unbesi<span class=\"_ _a\"></span>cherte Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ulde<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24a9\">\u2013<span class=\"_ _13\"> </span>Staatsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leihe<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24aa\">\u2013<span class=\"_ _13\"> </span>Besichert<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>Sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lde<span class=\"_ _d\"></span>n: <span class=\"_ _12\"> </span>Das <span class=\"_ _11\"> </span>Segment <span class=\"_ _10\"> </span>\u201ebesi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>herte <span class=\"_ _10\"> </span>S<span class=\"_ _d\"></span>chulden\u201c <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>bei <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>VIG <span class=\"_ _10\"> </span>a<span class=\"_ _1\"></span>lle <span class=\"_ _10\"> </span>hypo<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>hek<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>besich<span class=\"_ _d\"></span>erten<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24ab\">Posi<span class=\"_ _d\"></span>tionen sowie Pf<span class=\"_ _a\"></span>andb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iefe.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24ac\">\u2013<span class=\"_ _13\"> </span>Auf nicht besic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>det di<span class=\"_ _d\"></span>e VIG vord<span class=\"_ _a\"></span>efiniert<span class=\"_ _d\"></span>e LGDs an, die nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t an einen b<span class=\"_ _d\"></span>estimmte<span class=\"_ _a\"></span>n Z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>punkt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24ad\">gebunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> si<span class=\"_ _d\"></span>nd (flac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>LGD-K<span class=\"_ _a\"></span>urven).<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24ae\">V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _f\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>erwarte<span class=\"_ _d\"></span>te <span class=\"_ _f\"> </span>Kredi<span class=\"_ _d\"></span>tve<span class=\"_ _d\"></span>rlust <span class=\"_ _e\"></span>berechnet <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss, <span class=\"_ _e\"></span>werd<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>einer <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>nachfol<span class=\"_ _d\"></span>gende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Stuf<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24af\">zugeord<span class=\"_ _a\"></span>net:  </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24b0\">\u2022<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc1 ls4 ws0 gs24b1\">12-Mona<span class=\"_ _d\"></span>ts-ECL </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24b2\">(<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24b3\">Stufe 1): I<span class=\"_ _a\"></span>n Stuf<span class=\"_ _d\"></span>e 1 ist ein g<span class=\"_ _a\"></span>eringes A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>siko bzw<span class=\"_ _2\"></span>. eine nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t sig<span class=\"_ _d\"></span>nifika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te E<span class=\"_ _a\"></span>rh<span class=\"_ _1\"></span>\u00f6<span class=\"_ _d\"></span>hung des A<span class=\"_ _a\"></span>usfallrisi<span class=\"_ _a\"></span>kos<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2397\">gestattet. <span class=\"_ _a\"></span>Er wird <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnet al<span class=\"_ _d\"></span>s de<span class=\"_ _d\"></span>r T<span class=\"_ _4\"></span>eil des <span class=\"_ _a\"></span>Gesamtla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _d\"></span>ECL, de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> den <span class=\"_ _a\"></span>ECLs entsp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>elche <span class=\"_ _a\"></span>aus Ausfal<span class=\"_ _a\"></span>lereig-<span class=\"_ _3ca\"> </span></div>nisse<span class=\"_ _d\"></span>n bei ei<span class=\"_ _d\"></span>nem Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzinstrum<span class=\"_ _a\"></span>ent resulti<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>en, die i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nerh<span class=\"_ _a\"></span>alb von z<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>\u00f6lf<span class=\"_ _a\"></span> Monaten <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ach dem <span class=\"_ _a\"></span>Absc<span class=\"_ _d\"></span>hlussstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag ei<span class=\"_ _a\"></span>ntrete<span class=\"_ _d\"></span>n k\u00f6nnen. D<span class=\"_ _d\"></span>ie W<span class=\"_ _a\"></span>ertberic<span class=\"_ _d\"></span>htigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g in St<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe 1 <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>Grundl<span class=\"_ _a\"></span>age bere<span class=\"_ _a\"></span>chnet, dass <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>Ein<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ritt eines A<span class=\"_ _a\"></span>usfaller<span class=\"_ _a\"></span>eignisses innerhalb <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> 12 M<span class=\"_ _a\"></span>onaten n<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ch d<span class=\"_ _a\"></span>em Abschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sssti<span class=\"_ _a\"></span>chta<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>erwartet <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d.  \u2022<span class=\"_ _3ca\"> </span>Stufe 2<span class=\"_ _3ca\"> </span>: I<span class=\"_ _d\"></span>n Stufe 2 kl<span class=\"_ _a\"></span>assifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ierte V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>ne signifikan<span class=\"_ _d\"></span>te Er<span class=\"_ _d\"></span>h\u00f6hung d<span class=\"_ _a\"></span>es Ausfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kos (und kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>inges<span class=\"_ _3ca\"> </span>Ausfallrisi<span class=\"_ _a\"></span>ko) auf, wes<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>lb di<span class=\"_ _a\"></span>e Bere<span class=\"_ _a\"></span>chnung des <span class=\"_ _a\"></span>Gesamtla<span class=\"_ _d\"></span>ufz<span class=\"_ _a\"></span>eit-E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>erford<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h ist.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _3ca\"> </span>Stufe 3<span class=\"_ _3ca\"> </span>: I<span class=\"_ _d\"></span>n dieser S<span class=\"_ _a\"></span>tu<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>e sind Kr<span class=\"_ _d\"></span>edi<span class=\"_ _d\"></span>tverl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste ber<span class=\"_ _a\"></span>eits e<span class=\"_ _d\"></span>ntsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n oder sind V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte t<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ts\u00e4<span class=\"_ _a\"></span>chlich wertg<span class=\"_ _a\"></span>emindert.<span class=\"_ _3ca\"> </span>Deshalb <span class=\"_ _d\"></span>ist die D<span class=\"_ _a\"></span>iff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>z z<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>isch<span class=\"_ _a\"></span>en dem B<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uttob<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert d<span class=\"_ _a\"></span>es V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerts <span class=\"_ _a\"></span>und dem Ba<span class=\"_ _a\"></span>rwert der g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tzte<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>k\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Za<span class=\"_ _d\"></span>hlungsst<span class=\"_ _a\"></span>r\u00f6me, <span class=\"_ _a\"></span>abgezinst mi<span class=\"_ _a\"></span>t dem ursp<span class=\"_ _a\"></span>r\u00fcn<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>chen Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>zi<span class=\"_ _d\"></span>nssatz <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>enswerts,<span class=\"_ _3ca\"> </span>heran<span class=\"_ _d\"></span>zuziehen.<span class=\"_ _3ca\"> </span>Gem\u00e4\u00df <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>m\u00fcssen <span class=\"_ _3\"></span>Schuldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>bewerte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>AC <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>VtOC<span class=\"_ _a\"></span>I <span class=\"_ _e\"></span>diesem <span class=\"_ _3\"></span>Stufungsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atz <span class=\"_ _e\"></span>folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>Der Ansatz d<span class=\"_ _d\"></span>er VI<span class=\"_ _d\"></span>G stel<span class=\"_ _d\"></span>lt sich <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie fo<span class=\"_ _d\"></span>lgt da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 1 <span class=\"_ _a\"></span>\u2013 12-Mo<span class=\"_ _a\"></span>na<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>EC<span class=\"_ _d\"></span>L<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte o<span class=\"_ _a\"></span>hne ber<span class=\"_ _a\"></span>eits bei Er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erb od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sr<span class=\"_ _a\"></span>eichung <span class=\"_ _a\"></span>beeintr\u00e4chtigt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it\u00e4t <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ei e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligem Ans<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> (POCI<span class=\"_ _a\"></span>),<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _a\"></span>die in de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Anw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ndu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eich der V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>einfachungsr<span class=\"_ _a\"></span>egelung b<span class=\"_ _a\"></span>ei geringe<span class=\"_ _d\"></span>m Ausf<span class=\"_ _a\"></span>allrisiko<span class=\"_ _d\"></span> fall<span class=\"_ _d\"></span>en sowie<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _e\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>Bezug <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>kein <span class=\"_ _e\"></span>A<span class=\"_ _d\"></span>usfallerei<span class=\"_ _a\"></span>gnis <span class=\"_ _e\"></span>eingetre<span class=\"_ _a\"></span>ten <span class=\"_ _e\"></span>ist, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>jedoch<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>die <span class=\"_ _3\"></span>Kr<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rie<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>Einstufung <span class=\"_ _e\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>Stufe 2 <span class=\"_ _d\"></span>nicht <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _d\"></span>\u00fcllen u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d der<span class=\"_ _a\"></span>en Rati<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>icht w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h ge\u00e4ndert <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 2 <span class=\"_ _a\"></span>\u2013 Gesamtl<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it-<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> (An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung des Ef<span class=\"_ _a\"></span>fektivzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>atzes auf d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Br<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ttob<span class=\"_ _a\"></span>uchwert)<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>\u00dcberf\u00e4llig<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it seit m<span class=\"_ _a\"></span>indeste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s 30 <span class=\"_ _a\"></span>T<span class=\"_ _4\"></span>agen oder<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Mit Reaktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>auf ein<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>r v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rdefi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zuk<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ftsge<span class=\"_ _a\"></span>richtete<span class=\"_ _d\"></span>n Indika<span class=\"_ _d\"></span>tore<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 3 <span class=\"_ _a\"></span>\u2013 Gesamtl<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it-<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> (An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung des Ef<span class=\"_ _a\"></span>fektivzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>atzes auf die fo<span class=\"_ _a\"></span>rtgef\u00fchrt<span class=\"_ _a\"></span>en Anschaf<span class=\"_ _a\"></span>fungskost<span class=\"_ _a\"></span>en)<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _a\"></span>die das Ausfall<span class=\"_ _a\"></span>kriterium d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> erf\u00fcll<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 0 <span class=\"_ _a\"></span>\u2013 ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>its b<span class=\"_ _a\"></span>ei Erwerb o<span class=\"_ _a\"></span>der Ausr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>hun<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>beeintr\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>te B<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>\u00e4t<span class=\"_ _3ca\"> </span>Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtOCI<span class=\"_ _a\"></span> Da  de<span class=\"_ _d\"></span>r  Buch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert  d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Schuldi<span class=\"_ _a\"></span>nstrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te  be<span class=\"_ _a\"></span>wertet  zu <span class=\"_ _12\"> </span>FVtOCI  d<span class=\"_ _a\"></span>em  beizul<span class=\"_ _a\"></span>egenden  Zeit<span class=\"_ _a\"></span>wert  ents<span class=\"_ _d\"></span>pricht,  f<span class=\"_ _a\"></span>\u00fchrt  die <span class=\"_ _12\"> </span>zu erfassen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Risikovorso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>einer <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>seitige<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Mind<span class=\"_ _a\"></span>erun<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Bilanz. <span class=\"_ _3\"></span>Stattd<span class=\"_ _a\"></span>essen <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>H\u00f6<span class=\"_ _a\"></span>he <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Risikovorso<span class=\"_ _a\"></span>rge, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>bei <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>Bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>fo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tgef<span class=\"_ _a\"></span>\u00fchrten <span class=\"_ _a\"></span>Ansc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>fungskos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>entst\u00fcnde, <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>so<span class=\"_ _d\"></span>nstig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>er <span class=\"_ _a\"></span>entspr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>enden <span class=\"_ _a\"></span>Gegenbuch<span class=\"_ _a\"></span>ung in<span class=\"_ _a\"></span> der <span class=\"_ _2\"></span>Gewinn- <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnung <span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst. <span class=\"_ _a\"></span>Der <span class=\"_ _a\"></span>im <span class=\"_ _a\"></span>sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ergebnis erfasste k<span class=\"_ _a\"></span>umulierte G<span class=\"_ _a\"></span>ewinn wir<span class=\"_ _a\"></span>d bei Ausb<span class=\"_ _a\"></span>uchung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _d\"></span>umg<span class=\"_ _d\"></span>egliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _a\"></span> Zukunftsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Informatio<span class=\"_ _a\"></span>nen In <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>konzernweiten<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>ECL<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>Modell<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>dient <span class=\"_ _3\"></span>ein <span class=\"_ _e\"></span>br<span class=\"_ _d\"></span>eites <span class=\"_ _e\"></span>Spektr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _3\"></span>an <span class=\"_ _e\"></span>zukunftsge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Informatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en,<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>wie <span class=\"_ _e\"></span>ex<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>erne <span class=\"_ _3\"></span>und interne Ratings, Prog<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ose<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zu makro\u00f6<span class=\"_ _a\"></span>konomis<span class=\"_ _a\"></span>chen<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ar<span class=\"_ _1\"></span>ia<span class=\"_ _a\"></span>blen<span class=\"_ _1\"></span> oder quali<span class=\"_ _d\"></span>tative Faktor<span class=\"_ _a\"></span>en zur B<span class=\"_ _1\"></span>eu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>teilu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Ausfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kos, als belast<span class=\"_ _a\"></span>bare I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>forma<span class=\"_ _a\"></span>tionen.<span class=\"_ _3ca\"> </span>BEWER<span class=\"_ _a\"></span>TUNG <span class=\"_ _a\"></span>VON SIC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>ER<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>EIT<span class=\"_ _d\"></span>EN UND<span class=\"_ _a\"></span> VOLLS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>RE<span class=\"_ _a\"></span>C<span class=\"_ _1\"></span>KUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SM<span class=\"_ _a\"></span>ASSNAHMEN<span class=\"_ _a\"></span> Um <span class=\"_ _a\"></span>das Ausfal<span class=\"_ _a\"></span>lrisiko <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>VIG <span class=\"_ _a\"></span>in Bez<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>auf di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>finanziellen <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte <span class=\"_ _a\"></span>zu minde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n, wir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>immer m<span class=\"_ _a\"></span>\u00f6glich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ins<span class=\"_ _a\"></span>atz von <span class=\"_ _3\"></span>Sich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rheit<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>estrebt. <span class=\"_ _1\"></span>Es <span class=\"_ _3\"></span>best<span class=\"_ _d\"></span>ehen <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsc<span class=\"_ _a\"></span>hiedliche <span class=\"_ _1\"></span>Arten <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>Sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erhei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en, <span class=\"_ _1\"></span>z. <span class=\"_ _3\"></span>B. <span class=\"_ _3\"></span>Hypot<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>Wer<span class=\"_ _a\"></span>tp<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>piere <span class=\"_ _1\"></span>oder ander<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>Arten <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>on <span class=\"_ _11\"> </span>Sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten. <span class=\"_ _f\"> </span>Sicherheite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>werde<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>B<span class=\"_ _1\"></span>ila<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>VIG <span class=\"_ _f\"> </span>erfasst, <span class=\"_ _11\"> </span>es <span class=\"_ _11\"> </span>sei <span class=\"_ _f\"> </span>denn, <span class=\"_ _11\"> </span>sie <span class=\"_ _11\"> </span>unterli<span class=\"_ _d\"></span>egen<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>ollstr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>a\u00dfnahm<span class=\"_ _d\"></span>en. <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>rw<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Zahlungsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>aus <span class=\"_ _2\"></span>Kredit<span class=\"_ _a\"></span>besicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>gem\u00e4\u00df <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>ich<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>separat <span class=\"_ _a\"></span>erfa<span class=\"_ _a\"></span>sst<span class=\"_ _1\"></span> werde<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>m\u00fcss<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>und <span class=\"_ _f\"> </span>als <span class=\"_ _f\"> </span>integral<span class=\"_ _d\"></span>er <span class=\"_ _f\"> </span>Bestandteil<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>der <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>rag<span class=\"_ _a\"></span>sbedingu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>eines <span class=\"_ _11\"> </span>S<span class=\"_ _a\"></span>chuldinst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>s, <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _f\"> </span>das <span class=\"_ _f\"> </span>ein <span class=\"_ _f\"> </span>ECL <span class=\"_ _f\"> </span>zu erfassen <span class=\"_ _12\"> </span>ist, <span class=\"_ _10\"> </span>eracht<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den,  w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Bemess<span class=\"_ _a\"></span>ung<span class=\"_ _d\"></span> <span class=\"_ _12\"> </span>dieses <span class=\"_ _12\"> </span>ECL <span class=\"_ _10\"> </span>einbe<span class=\"_ _d\"></span>zogen. <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _12\"> </span>dess<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>kt  sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>der<span class=\"_ _1\"></span> beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de Z<span class=\"_ _a\"></span>eitwert vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Ber<span class=\"_ _a\"></span>echnu<span class=\"_ _d\"></span>ng des EC<span class=\"_ _a\"></span>L aus.  Soweit  m\u00f6glic<span class=\"_ _a\"></span>h <span class=\"_ _7\"> </span>wer<span class=\"_ _a\"></span>den <span class=\"_ _7\"> </span>Da<span class=\"_ _a\"></span>ten <span class=\"_ _7\"> </span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s  einem  aktiven  Mar<span class=\"_ _d\"></span>kt  zur  Bewertung  von  als  Sicherheit  geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en  finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>herangezoge<span class=\"_ _a\"></span>n. Bei<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>andere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>fina<span class=\"_ _d\"></span>nziellen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>werten, d<span class=\"_ _a\"></span>eren <span class=\"_ _a\"></span>Wert <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>ht oh<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e W<span class=\"_ _a\"></span>eiter<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>anhand verf\u00fcgbar<span class=\"_ _a\"></span>er <span class=\"_ _8\"> </span>M<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rktd<span class=\"_ _a\"></span>aten <span class=\"_ _7\"> </span>bestimme<span class=\"_ _d\"></span>n <span class=\"_ _8\"> </span>l\u00e4ss<span class=\"_ _a\"></span>t, <span class=\"_ _8\"> </span>erfol<span class=\"_ _a\"></span>gt <span class=\"_ _8\"> </span>die <span class=\"_ _7\"> </span>Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _7\"> </span>an<span class=\"_ _d\"></span>hand <span class=\"_ _7\"> </span>von <span class=\"_ _7\"> </span>Bewe<span class=\"_ _d\"></span>rtungsmo<span class=\"_ _a\"></span>dellen. <span class=\"_ _7\"> </span>Nichtfin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziel<span class=\"_ _a\"></span>le Sicher<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie Immo<span class=\"_ _a\"></span>bili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n wer<span class=\"_ _a\"></span>den entwe<span class=\"_ _a\"></span>der inte<span class=\"_ _d\"></span>r<span class=\"_ _1\"></span>n ode<span class=\"_ _a\"></span>r auf Grundl<span class=\"_ _a\"></span>age von W<span class=\"_ _a\"></span>ertguta<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Dritt<span class=\"_ _d\"></span>er be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> Auch u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>wid<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rruflic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und uneing<span class=\"_ _d\"></span>esch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4nkt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Gar<span class=\"_ _a\"></span>antien werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>ei der Bemess<span class=\"_ _a\"></span>ung d<span class=\"_ _d\"></span>es ECL b<span class=\"_ _a\"></span>er\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt.<span class=\"_ _a\"></span> ABSCHREI<span class=\"_ _a\"></span>BU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G Finanziell<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>nur <span class=\"_ _e\"></span>dann <span class=\"_ _3\"></span>entweder <span class=\"_ _3\"></span>te<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>lweise <span class=\"_ _e\"></span>oder <span class=\"_ _e\"></span>gan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>abgesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>wenn <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ang<span class=\"_ _d\"></span>emess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ner<span class=\"_ _a\"></span> Einsch<span class=\"_ _d\"></span>\u00e4tzung <span class=\"_ _3\"></span>nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>davo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>szuge<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>ist, <span class=\"_ _e\"></span>dass<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>sie <span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>ealisierbar <span class=\"_ _3\"></span>si<span class=\"_ _d\"></span>nd. <span class=\"_ _3\"></span>Ist <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Betrag<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>aus <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>reib<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>h\u00f6he<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> kumuli<span class=\"_ _d\"></span>erte <span class=\"_ _1\"></span>Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>wird <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>dsbetr<span class=\"_ _a\"></span>ag <span class=\"_ _3\"></span>zu<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>st <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>Zugang <span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Wertbe<span class=\"_ _a\"></span>richtigung <span class=\"_ _1\"></span>beh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndelt, <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>dann mit<span class=\"_ _1\"></span> dem <span class=\"_ _3\"></span>Br<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ttob<span class=\"_ _a\"></span>uchwert <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erre<span class=\"_ _a\"></span>chnet <span class=\"_ _1\"></span>wird. <span class=\"_ _3\"></span>Na<span class=\"_ _a\"></span>chtr\u00e4gliche <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Betr\u00e4ge <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Gewi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- <span class=\"_ _3\"></span>un<span class=\"_ _a\"></span>d V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Finanziel<span class=\"_ _d\"></span>le V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rb<span class=\"_ _a\"></span>indlichkeite<span class=\"_ _a\"></span>n BEWER<span class=\"_ _a\"></span>TUNGSKA<span class=\"_ _2\"></span>TEGORIEN<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>F\u00dcR<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>FINAN<span class=\"_ _a\"></span>ZIELLE <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>ERBIND<span class=\"_ _a\"></span>LICHKEITEN<span class=\"_ _a\"></span> Finanziell<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erb<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndlichkeit<span class=\"_ _d\"></span>en, au\u00dfer <span class=\"_ _1\"></span>Kr<span class=\"_ _a\"></span>editzusage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>finan<span class=\"_ _d\"></span>zielle Garantien,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den zu <span class=\"_ _1\"></span>fortgef\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _d\"></span>fungsko<span class=\"_ _d\"></span>st<span class=\"_ _d\"></span>en oder <span class=\"_ _1\"></span>erfol<span class=\"_ _a\"></span>gswirksam <span class=\"_ _1\"></span>zum<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>bei<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert bewertet,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>sofern<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sie<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>Hand<span class=\"_ _a\"></span>elszwecke<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>es sich bei <span class=\"_ _a\"></span>ih<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>derivati<span class=\"_ _a\"></span>ve<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>handelt. <span class=\"_ _a\"></span>Die <span class=\"_ _d\"></span>VIG <span class=\"_ _a\"></span>hat <span class=\"_ _a\"></span>kein wes<span class=\"_ _a\"></span>entliches <span class=\"_ _a\"></span>Portfol<span class=\"_ _a\"></span>io f<span class=\"_ _a\"></span>ina<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeiten, <span class=\"_ _a\"></span>die zur <span class=\"_ _10\"> </span>Design<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ion <span class=\"_ _11\"> </span>als <span class=\"_ _11\"> </span>erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _11\"> </span>zum <span class=\"_ _11\"> </span>beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Zeitwert <span class=\"_ _11\"> </span>bewertet <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. <span class=\"_ _10\"> </span>Alle <span class=\"_ _11\"> </span>Derivate <span class=\"_ _11\"> </span>mit <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>inem<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>negativ<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Zeitwert <span class=\"_ _2\"></span>(gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 13,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ermittelt <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>Grundlage <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>sogenan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>\u201edirty<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value\u201c, <span class=\"_ _2\"></span>d. <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>des <span class=\"_ _a\"></span>bei<span class=\"_ _a\"></span>zulegenden Zeitwerts <span class=\"_ _a\"></span>einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>ufgelaufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Zinsen) <span class=\"_ _a\"></span>wer<span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>erbindlichkeit<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>bewerte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtPL <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>usg<span class=\"_ _d\"></span>ewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Analog <span class=\"_ _a\"></span>zu d<span class=\"_ _a\"></span>en finanzielle<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den nach<span class=\"_ _d\"></span>rangige <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erbindlichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ab d<span class=\"_ _a\"></span>er erstmali<span class=\"_ _a\"></span>gen Anwend<span class=\"_ _a\"></span>ung von IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 9 m<span class=\"_ _a\"></span>it ihre<span class=\"_ _a\"></span>m \u201eDirty V<span class=\"_ _2\"></span>alue\u201c e<span class=\"_ _d\"></span>rfasst.<span class=\"_ _3ca\"> </span>AUSBUCHUN<span class=\"_ _a\"></span>G UND <span class=\"_ _a\"></span>WESEN<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>LICH<span class=\"_ _d\"></span>E <span class=\"_ _a\"></span>\u00c4NDERUNG FIN<span class=\"_ _d\"></span>ANZIE<span class=\"_ _a\"></span>LLER <span class=\"_ _a\"></span>VERBINDLIC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>KEIT<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span> Eine <span class=\"_ _1\"></span>fin<span class=\"_ _d\"></span>anzielle V<span class=\"_ _2\"></span>erbindlich<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>ausgebu<span class=\"_ _a\"></span>cht, <span class=\"_ _1\"></span>wenn die <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>hr <span class=\"_ _1\"></span>zugru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de liegende V<span class=\"_ _a\"></span>erpfl<span class=\"_ _a\"></span>ichtung <span class=\"_ _1\"></span>erf\u00fcll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, aufge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ob<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>loschen ist.<span class=\"_ _d\"></span> W<span class=\"_ _1\"></span>ird<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>eine best<span class=\"_ _a\"></span>ehende finan<span class=\"_ _d\"></span>zielle V<span class=\"_ _2\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span> du<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e ander<span class=\"_ _a\"></span>e finanziell<span class=\"_ _d\"></span>e V<span class=\"_ _a\"></span>erbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlichkeit dess<span class=\"_ _a\"></span>elben Kre<span class=\"_ _a\"></span>dit-<span class=\"_ _3ca\"> </span>gebers <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>substa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ziell <span class=\"_ _2\"></span>anderen<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>ertragsbe<span class=\"_ _a\"></span>dingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ausge<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>usc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>oder <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en di<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>Beding<span class=\"_ _a\"></span>ungen <span class=\"_ _a\"></span>einer <span class=\"_ _a\"></span>bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>bindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _d\"></span> wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>\u00e4ndert, so<span class=\"_ _a\"></span> wird <span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> solc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Aust<span class=\"_ _a\"></span>ausch o<span class=\"_ _a\"></span>der eine<span class=\"_ _d\"></span> sol<span class=\"_ _d\"></span>che \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ung als <span class=\"_ _d\"></span>Ausbu<span class=\"_ _a\"></span>chung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rspr<span class=\"_ _a\"></span>\u00fcng-<span class=\"_ _3ca\"> </span>lichen <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erbindli<span class=\"_ _a\"></span>chkeit <span class=\"_ _f\"></span>und <span class=\"_ _e\"></span>Ansa<span class=\"_ _d\"></span>tz <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _e\"></span>neuen <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bin<span class=\"_ _a\"></span>dlichkeit <span class=\"_ _e\"></span>behandelt. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _e\"></span>zwische<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>em <span class=\"_ _e\"></span>Buch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>ur<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>spr\u00fcnglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeit u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>der ge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>eg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nleist<span class=\"_ _a\"></span>ung wir<span class=\"_ _d\"></span>d erfo<span class=\"_ _d\"></span>lgswirks<span class=\"_ _a\"></span>am erfasst. <span class=\"_ _a\"></span> Erf<span class=\"_ _a\"></span>assung von Zins<span class=\"_ _a\"></span>ertr\u00e4gen<span class=\"_ _a\"></span> Gem\u00e4\u00df <span class=\"_ _1\"></span>IFRS 9<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Zinse<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IFRS 9<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>finanziel<span class=\"_ _d\"></span>len <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte <span class=\"_ _1\"></span>bewer<span class=\"_ _d\"></span>tet <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>AC <span class=\"_ _1\"></span>oder<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _a\"></span>wertet <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>u FVtOCI unter <span class=\"_ _1\"></span>Anwen<span class=\"_ _d\"></span>dung der <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>insme<span class=\"_ _a\"></span>thode <span class=\"_ _1\"></span>erfasst. Der <span class=\"_ _1\"></span>Ef<span class=\"_ _a\"></span>fektivzinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>jene<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Kalkul<span class=\"_ _d\"></span>ationszinss<span class=\"_ _a\"></span>atz, <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>dem die gesch\u00e4t<span class=\"_ _d\"></span>zte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>\u00fcnftigen <span class=\"_ _a\"></span>Zahlu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>\u00fcber <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>erwartete<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>Laufzeit <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>finanziel<span class=\"_ _d\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>gegeben<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>s einen k\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>zer<span class=\"_ _a\"></span>en Zeitra<span class=\"_ _a\"></span>um exakt auf d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Bruttobuc<span class=\"_ _a\"></span>hwert des f<span class=\"_ _a\"></span>inanziellen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werts abge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst <span class=\"_ _a\"></span>werden. <span class=\"_ _a\"></span> Der <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektivzi<span class=\"_ _d\"></span>nssatz, <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>somit <span class=\"_ _3\"></span>auch <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>fortgef\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten <span class=\"_ _3\"></span>Ans<span class=\"_ _a\"></span>chaff<span class=\"_ _d\"></span>ungskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>finanzielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts, <span class=\"_ _3\"></span>wird <span class=\"_ _1\"></span>unter Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>ransaktio<span class=\"_ _a\"></span>nskosten, <span class=\"_ _2\"></span>eines <span class=\"_ _2\"></span>Agios <span class=\"_ _2\"></span>oder <span class=\"_ _2\"></span>Disagi<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>bei <span class=\"_ _a\"></span>Akquisi<span class=\"_ _a\"></span>tion <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>fina<span class=\"_ _d\"></span>nziellen<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswerts<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>sowie von <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>eb\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n oder <span class=\"_ _a\"></span>Kosten be<span class=\"_ _a\"></span>rech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et, di<span class=\"_ _a\"></span>e eine<span class=\"_ _a\"></span>n integral<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>est<span class=\"_ _a\"></span>andteil des <span class=\"_ _a\"></span>Eff<span class=\"_ _d\"></span>ektivzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es <span class=\"_ _d\"></span>darst<span class=\"_ _a\"></span>ellen. Bei<span class=\"_ _a\"></span> der E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>ung von <span class=\"_ _1\"></span>Zinsertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>Zinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>runde <span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>elegt, der <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>bestm\u00f6gli<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>Sch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung eines <span class=\"_ _1\"></span>konstant<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Zi<span class=\"_ _a\"></span>nssatzes \u00fc<span class=\"_ _1\"></span>ber<span class=\"_ _a\"></span> die erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s S<span class=\"_ _a\"></span>chuldinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nts e<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>sp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t.<span class=\"_ _d\"></span> Bei v<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>abe<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>erzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>ver\u00e4n<span class=\"_ _a\"></span>dert sic<span class=\"_ _a\"></span>h <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Eff<span class=\"_ _d\"></span>ektivzinss<span class=\"_ _a\"></span>atz a<span class=\"_ _a\"></span>uch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dur<span class=\"_ _a\"></span>ch die <span class=\"_ _2\"></span>periodisch<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>rgenomme<span class=\"_ _a\"></span>ne Neufestleg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der Kupo<span class=\"_ _a\"></span>nzinsen, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> die E<span class=\"_ _a\"></span>ntwicklu<span class=\"_ _d\"></span>ng der Zi<span class=\"_ _a\"></span>nss\u00e4tze wid<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>piegelt. Im Posten Zinsertr\u00e4g<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> der <span class=\"_ _1\"></span>Eff<span class=\"_ _a\"></span>ekt<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sme<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ho<span class=\"_ _d\"></span>de<span class=\"_ _3ca\"> </span>werde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>ausschli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Zinsen auf F<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>anzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et zu AC oder be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtO<span class=\"_ _a\"></span>CI erfasst.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> Der <span class=\"_ _3\"></span>Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>\u00fcbrige<span class=\"_ _3ca\"> </span>umfass<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>Zinsen <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _a\"></span>len <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>et <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>FVtP<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>ebenfalls<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>unter Ableitung d<span class=\"_ _a\"></span>es Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>zi<span class=\"_ _d\"></span>nssatz<span class=\"_ _d\"></span>es kalk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den.  R\u00fcckkaufv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nbaru<span class=\"_ _a\"></span>ngen und um<span class=\"_ _a\"></span>gekehrte R\u00fc<span class=\"_ _a\"></span>ckkaufvere<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nbarun<span class=\"_ _a\"></span>gen W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtpapie<span class=\"_ _a\"></span>re, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>Ra<span class=\"_ _a\"></span>hmen <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>R\u00fcckk<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>einbarung<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>verkauft werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>ni<span class=\"_ _d\"></span>cht <span class=\"_ _1\"></span>aus <span class=\"_ _1\"></span>der B<span class=\"_ _1\"></span>ila<span class=\"_ _a\"></span>nz <span class=\"_ _1\"></span>ausgebuc<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>, da im <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>esentliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Eigent<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m v<span class=\"_ _1\"></span>erb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Risi<span class=\"_ _a\"></span>ken <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Chance<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zur\u00fcckb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. <span class=\"_ _1\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>entspr<span class=\"_ _a\"></span>echend<span class=\"_ _a\"></span>en erhalten<span class=\"_ _d\"></span>en  Barmittel<span class=\"_ _d\"></span>  w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den  in<span class=\"_ _1\"></span>  der  konsolidi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  Bilanz  als  V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>enswert  mit <span class=\"_ _7\"> </span>ei<span class=\"_ _a\"></span>ner <span class=\"_ _7\"> </span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsp<span class=\"_ _a\"></span>rechende<span class=\"_ _a\"></span>n <span class=\"_ _7\"> </span>R\u00fcc<span class=\"_ _d\"></span>kgabe-<span class=\"_ _3ca\"> </span>verpflich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung <span class=\"_ _1\"></span>einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>aufgela<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fene<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Zinsen <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rbindl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>keit <span class=\"_ _1\"></span>inner<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alb <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Barsiche<span class=\"_ _a\"></span>rhe<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>Wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>papi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rlei<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd R\u00fcckkauf<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>einbarung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ausge<span class=\"_ _a\"></span>wiesen. D<span class=\"_ _a\"></span>ies spi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gelt <span class=\"_ _2\"></span>den wi<span class=\"_ _a\"></span>rtschaftlic<span class=\"_ _a\"></span>hen G<span class=\"_ _d\"></span>ehalt <span class=\"_ _a\"></span>der T<span class=\"_ _4\"></span>rans<span class=\"_ _d\"></span>aktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _a\"></span>Auslei<span class=\"_ _a\"></span>hun<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>an <span class=\"_ _a\"></span>die VI<span class=\"_ _d\"></span>G wider<span class=\"_ _2\"></span>.<span class=\"_ _d\"></span> Die <span class=\"_ _1\"></span>Dif<span class=\"_ _2\"></span>ferenz zwis<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m V<span class=\"_ _a\"></span>erk<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>fs-<span class=\"_ _a\"></span> u<span class=\"_ _1\"></span>nd R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckka<span class=\"_ _a\"></span>ufprei<span class=\"_ _d\"></span>s wird <span class=\"_ _d\"></span>als Zinsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _d\"></span>endung<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>behan<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>lt und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>\u00fcber di<span class=\"_ _d\"></span>e Laufze<span class=\"_ _a\"></span>it<span class=\"_ _1\"></span> der V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nbarung abg<span class=\"_ _a\"></span>egren<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t. <span class=\"_ _a\"></span> Dagege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>W<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tpapie<span class=\"_ _a\"></span>re, <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>im <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>hmen <span class=\"_ _e\"></span>von <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>mge<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>hrt<span class=\"_ _d\"></span>en <span class=\"_ _e\"></span>R\u00fcckka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fver<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nbarungsgesc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>erwor<span class=\"_ _d\"></span>ben <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> nicht in der Bilanz erfasst.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Der geza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lte Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag, eins<span class=\"_ _a\"></span>chlie\u00dflich abgeg<span class=\"_ _a\"></span>renzte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Zinse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, wird i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der Bilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> in den Ausleih<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen bewertet zu AC <span class=\"_ _1\"></span>erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Die Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _1\"></span>zwisc<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>dem Kauf- und W<span class=\"_ _1\"></span>ied<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rve<span class=\"_ _d\"></span>rkaufspr<span class=\"_ _a\"></span>eis wird im <span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ntspr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>enden <span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rzfristig<span class=\"_ _a\"></span>en Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in d<span class=\"_ _d\"></span>er Gewin<span class=\"_ _a\"></span>n- und V<span class=\"_ _2\"></span>erlustre<span class=\"_ _a\"></span>chnung e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fasst <span class=\"_ _a\"></span>und u<span class=\"_ _d\"></span>nter Anw<span class=\"_ _a\"></span>endung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Ef<span class=\"_ _a\"></span>fektivzinsme<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>de ber<span class=\"_ _a\"></span>echnet. 25.5.<span class=\"ff5b\"> </span>Gesch\u00e4ft<span class=\"_ _a\"></span>s- o<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r F<span class=\"_ _a\"></span>irmenwerte Die <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>ch\u00e4fts- <span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>der <span class=\"_ _3\"></span>Fi<span class=\"_ _d\"></span>rmen<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>unktionale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>W<span class=\"_ _2\"></span>\u00e4hrung <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>je<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gen <span class=\"_ _3\"></span>Einhei<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>gef<span class=\"_ _a\"></span>\u00fchr<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>der Gesch\u00e4fts<span class=\"_ _d\"></span>- <span class=\"_ _f\"> </span>oder<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Firme<span class=\"_ _a\"></span>nwerte <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>rfolg<span class=\"_ _d\"></span>t <span class=\"_ _e\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _e\"></span>An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chaffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>ten <span class=\"_ _f\"> </span>abz\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>kum<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>erter <span class=\"_ _e\"></span>Wertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungsaufwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _e\"></span>Bei Anteilen <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>at <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>q<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ity <span class=\"_ _a\"></span>bewertete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Unternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n i<span class=\"_ _a\"></span>st <span class=\"_ _a\"></span>der G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h\u00e4fts- od<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>irm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nwe<span class=\"_ _d\"></span>rt im<span class=\"_ _a\"></span> for<span class=\"_ _a\"></span>tgeschrieb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Beteiligu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch-<span class=\"_ _3ca\"> </span>wert enth<span class=\"_ _a\"></span>alten.<span class=\"_ _3ca\"> </span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Zum <span class=\"_ _1\"></span>Zweck <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>\u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>pr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Firmenw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>oc<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>Ebene <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>geog<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aphis<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>L\u00e4nder zu e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ner zahlungsmit<span class=\"_ _a\"></span>telgenerier<span class=\"_ _a\"></span>enden Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>heit (C<span class=\"_ _a\"></span>GU-Gruppe)<span class=\"_ _a\"></span> z<span class=\"_ _1\"></span>usamm<span class=\"_ _a\"></span>engefasst. <span class=\"_ _d\"></span>Diese CGU-<span class=\"_ _a\"></span>Gruppen, a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f dere<span class=\"_ _a\"></span>n Basis der W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>test <span class=\"_ _e\"></span>dur<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hgef\u00fc<span class=\"_ _a\"></span>hrt <span class=\"_ _f\"></span>wird, <span class=\"_ _3\"></span>entspre<span class=\"_ _a\"></span>chen <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>G<span class=\"_ _1\"></span>esch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ftssegm<span class=\"_ _a\"></span>enten. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>\u00dcberpr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fung <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Wer<span class=\"_ _a\"></span>thaltigkeit <span class=\"_ _3\"></span>der Markenr<span class=\"_ _a\"></span>echte <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _11\"> </span>zus<span class=\"_ _a\"></span>\u00e4tzlich <span class=\"_ _f\"> </span>einzeln <span class=\"_ _11\"> </span>mi<span class=\"_ _d\"></span>t <span class=\"_ _11\"> </span>dem <span class=\"_ _f\"> </span>Lize<span class=\"_ _d\"></span>nzpre<span class=\"_ _a\"></span>isana<span class=\"_ _1\"></span>log<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _f\"></span>Bei <span class=\"_ _11\"> </span>imm<span class=\"_ _d\"></span>ateri<span class=\"_ _a\"></span>ellen <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerten <span class=\"_ _f\"></span>mit unbegr<span class=\"_ _a\"></span>enzter <span class=\"_ _f\"> </span>Nutzungsd<span class=\"_ _a\"></span>auer<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>(Firme<span class=\"_ _a\"></span>nwerte <span class=\"_ _11\"> </span>und <span class=\"_ _f\"></span>akti<span class=\"_ _d\"></span>vierte <span class=\"_ _f\"> </span>Markenr<span class=\"_ _a\"></span>echte) <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _f\"> </span>eine <span class=\"_ _11\"> </span>solche <span class=\"_ _f\"> </span>\u00dcberp<span class=\"_ _a\"></span>r\u00fcfung <span class=\"_ _11\"> </span>im <span class=\"_ _f\"> </span>Fall <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s ausl\u00f6se<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Er<span class=\"_ _a\"></span>eignisses <span class=\"_ _d\"></span>(T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>iggeri<span class=\"_ _a\"></span>ng Event) <span class=\"_ _a\"></span>auch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>unterj\u00e4hrig<span class=\"_ _a\"></span>, jedoch zumi<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>est <span class=\"_ _a\"></span>zum Ende d<span class=\"_ _a\"></span>es Gesch\u00e4ftsj<span class=\"_ _a\"></span>ahres.<span class=\"_ _a\"></span> Als er<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielbar<span class=\"_ _a\"></span>er Betr<span class=\"_ _d\"></span>ag <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>Reco<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>ble Amo<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nt) de<span class=\"_ _a\"></span>r CGU-<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _d\"></span>pe wir<span class=\"_ _a\"></span>d grunds<span class=\"_ _a\"></span>\u00e4tzlich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>wert u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter A<span class=\"_ _a\"></span>nwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r ertragso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Disco<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>Cash <span class=\"_ _3\"></span>flo<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-M<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>hode <span class=\"_ _3\"></span>ermittelt<span class=\"_ _a\"></span>. <span class=\"_ _e\"></span>In <span class=\"_ _e\"></span>jen<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>F\u00e4<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span>n, <span class=\"_ _e\"></span>wo <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Nutz<span class=\"_ _a\"></span>ungswert <span class=\"_ _3\"></span>unter <span class=\"_ _3\"></span>dem<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Buchwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t liegt, wird zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> der <span class=\"_ _1\"></span>Zeit<span class=\"_ _d\"></span>wert abz\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>er\u00e4<span class=\"_ _d\"></span>u\u00dferungsko<span class=\"_ _a\"></span>sten er<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>telt. <span class=\"_ _1\"></span>F\u00fcr die <span class=\"_ _1\"></span>Ermi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>tlung des bei<span class=\"_ _d\"></span>zulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den Zeitwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s abz\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>er\u00e4u\u00dfer<span class=\"_ _d\"></span>ungskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d auf T<span class=\"_ _5b\"></span>r<span class=\"_ _1\"></span>ailing-<span class=\"_ _a\"></span>B\u00f6r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lti<span class=\"_ _a\"></span>plikatore<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur\u00fcckg<span class=\"_ _a\"></span>egr<span class=\"_ _1\"></span>if<span class=\"_ _a\"></span>fe<span class=\"_ _d\"></span>n. F\u00fcr die Ermit<span class=\"_ _a\"></span>tlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g des Nutz<span class=\"_ _a\"></span>ungsw<span class=\"_ _a\"></span>erts wer<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r die <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>nteils<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>ner verf\u00fcg<span class=\"_ _a\"></span>bar<span class=\"_ _a\"></span>en Cash <span class=\"_ _1\"></span>flo<span class=\"_ _a\"></span>ws von<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcnf Planj<span class=\"_ _a\"></span>ahre<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>und die nachfo<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>gende<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Re<span class=\"_ _a\"></span>nte <span class=\"_ _1\"></span>dis<span class=\"_ _a\"></span>konti<span class=\"_ _a\"></span>ert. Bedi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gt dur<span class=\"_ _a\"></span>ch die <span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>mstell<span class=\"_ _a\"></span>ung auf IFRS 17<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ab dem 1.1.2<span class=\"_ _a\"></span>023 <span class=\"_ _1\"></span>wu<span class=\"_ _a\"></span>rde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>Pl<span class=\"_ _a\"></span>anu<span class=\"_ _d\"></span>ngs-<span class=\"_ _3ca\"> </span>re<span class=\"_ _a\"></span>chnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>ebenf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>IFRS 17<span class=\"_ _a\"></span>-Str<span class=\"_ _d\"></span>ukt<span class=\"_ _a\"></span>ur <span class=\"_ _3\"></span>ad<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ert. <span class=\"_ _3\"></span>All<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>T<span class=\"_ _5b\"></span>ochte<span class=\"_ _d\"></span>rges<span class=\"_ _a\"></span>ells<span class=\"_ _a\"></span>chafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ers<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ell<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>etailpl<span class=\"_ _a\"></span>anung<span class=\"_ _d\"></span>sr<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nun<span class=\"_ _a\"></span>gen <span class=\"_ _1\"></span>in lokal<span class=\"_ _a\"></span>er W<span class=\"_ _2\"></span>\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g f<span class=\"_ _a\"></span>\u00fcr dr<span class=\"_ _a\"></span>ei J<span class=\"_ _a\"></span>ahr<span class=\"_ _d\"></span>e, <span class=\"_ _d\"></span>welc<span class=\"_ _a\"></span>he i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fsi<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ratssit<span class=\"_ _a\"></span>zunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>nger<span class=\"_ _a\"></span>eic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t u<span class=\"_ _a\"></span>nd z<span class=\"_ _a\"></span>entral <span class=\"_ _d\"></span>im <span class=\"_ _a\"></span>Rahme<span class=\"_ _a\"></span>n des<span class=\"_ _d\"></span> Pl<span class=\"_ _a\"></span>anung<span class=\"_ _d\"></span>s- <span class=\"_ _a\"></span>und Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _a\"></span>ollp<span class=\"_ _a\"></span>roze<span class=\"_ _d\"></span>sse<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>pla<span class=\"_ _a\"></span>usibil<span class=\"_ _a\"></span>isie<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en.<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>eiter<span class=\"_ _a\"></span>entwi<span class=\"_ _a\"></span>cklu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Det<span class=\"_ _d\"></span>ailpl<span class=\"_ _a\"></span>anu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>hnung<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _d\"></span>\u00fcr <span class=\"_ _1\"></span>weiter<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>zw<span class=\"_ _a\"></span>ei <span class=\"_ _3\"></span>Ja<span class=\"_ _a\"></span>hre<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>f\u00fcr die <span class=\"_ _7\"> </span>ewig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>Rent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>erfolgt<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>mitt<span class=\"_ _a\"></span>els <span class=\"_ _8\"> </span>Pro<span class=\"_ _a\"></span>gnos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>zieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _13\"> </span>vo<span class=\"_ _a\"></span>n <span class=\"_ _13\"> </span>S<span class=\"_ _a\"></span>chl\u00fcssel<span class=\"_ _a\"></span>par<span class=\"_ _d\"></span>am<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>(<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>ombi<span class=\"_ _d\"></span>ned<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>Ratios,<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>Pr\u00e4m<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span>nentwi<span class=\"_ _a\"></span>cklu<span class=\"_ _d\"></span>ng, Fina<span class=\"_ _d\"></span>nz<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r\u00e4ge) <span class=\"_ _15\"> </span>basi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>end <span class=\"_ _15\"> </span>auf <span class=\"_ _14\"> </span>d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>en <span class=\"_ _15\"> </span>h<span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span>orisc<span class=\"_ _a\"></span>hen <span class=\"_ _14\"> </span>En<span class=\"_ _a\"></span>twickl<span class=\"_ _a\"></span>ungen <span class=\"_ _15\"> </span>und <span class=\"_ _15\"> </span>Erwa<span class=\"_ _a\"></span>rtunge<span class=\"_ _a\"></span>n <span class=\"_ _14\"> </span>hinsi<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>tlich <span class=\"_ _14\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _14\"> </span>zuk<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>ftig<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> Ma<span class=\"_ _d\"></span>rkte<span class=\"_ _a\"></span>ntwic<span class=\"_ _a\"></span>klung. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ro<span class=\"_ _a\"></span>gnos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ziert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>lows <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>ewige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ren<span class=\"_ _d\"></span>te <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>dem<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ch <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>nac<span class=\"_ _a\"></span>hhaltig <span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>erac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>F\u00fcr die U<span class=\"_ _a\"></span>mr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> in<span class=\"_ _d\"></span> Eu<span class=\"_ _a\"></span>ro <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d de<span class=\"_ _a\"></span>r Sti<span class=\"_ _a\"></span>chtags<span class=\"_ _a\"></span>kurs <span class=\"_ _d\"></span>zum<span class=\"_ _a\"></span> 31. D<span class=\"_ _a\"></span>ezemb<span class=\"_ _a\"></span>er des<span class=\"_ _a\"></span> Ges<span class=\"_ _a\"></span>ch\u00e4ftsj<span class=\"_ _a\"></span>ahr<span class=\"_ _a\"></span>es h<span class=\"_ _a\"></span>erange<span class=\"_ _a\"></span>zoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span> Klima<span class=\"_ _a\"></span>risik<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _e\"></span>im<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Bes<span class=\"_ _a\"></span>t <span class=\"_ _e\"></span>Estim<span class=\"_ _d\"></span>ate<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>versi<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>technis<span class=\"_ _a\"></span>chen<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>R\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>ungen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>somit<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Erwart<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>wert <span class=\"_ _e\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Ca<span class=\"_ _a\"></span>sh Flo<span class=\"_ _d\"></span>ws, die <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ertmi<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>rungst<span class=\"_ _d\"></span>est hera<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ezog<span class=\"_ _d\"></span>en werd<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>ber<span class=\"_ _a\"></span>\u00fccksi<span class=\"_ _d\"></span>chtig<span class=\"_ _a\"></span>t. <span class=\"_ _1\"></span>Die VIG bietet V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>o\u00df<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>wet<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>reig<span class=\"_ _a\"></span>nisse<span class=\"_ _a\"></span> an, <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>che je<span class=\"_ _a\"></span>doch <span class=\"_ _d\"></span>st<span class=\"_ _a\"></span>reng<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>R\u00fcck<span class=\"_ _d\"></span>ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>ungsri<span class=\"_ _a\"></span>chtli<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>n u<span class=\"_ _d\"></span>nt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> De<span class=\"_ _a\"></span>n C<span class=\"_ _a\"></span>GU-<span class=\"_ _a\"></span>Grupp<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>wir<span class=\"_ _2\"></span>d d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>sam<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>erm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _a\"></span> des<span class=\"_ _a\"></span> ve<span class=\"_ _a\"></span>rsi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>st<span class=\"_ _d\"></span>echn<span class=\"_ _a\"></span>isc<span class=\"_ _a\"></span>hen<span class=\"_ _a\"></span> Ges<span class=\"_ _a\"></span>ch\u00e4f<span class=\"_ _a\"></span>ts <span class=\"_ _a\"></span>zug<span class=\"_ _a\"></span>eor<span class=\"_ _2\"></span>dnet<span class=\"_ _a\"></span>. D<span class=\"_ _a\"></span>azu<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>h\u00f6r<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>neb<span class=\"_ _a\"></span>en de<span class=\"_ _a\"></span>n Fi<span class=\"_ _a\"></span>rme<span class=\"_ _a\"></span>nwe<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>und<span class=\"_ _a\"></span> M<span class=\"_ _a\"></span>ark<span class=\"_ _a\"></span>enr<span class=\"_ _d\"></span>ec<span class=\"_ _a\"></span>hte<span class=\"_ _a\"></span>n a<span class=\"_ _a\"></span>uch<span class=\"_ _a\"></span> a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>akti<span class=\"_ _a\"></span>vie<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>t\u00e4n<span class=\"_ _a\"></span>de u<span class=\"_ _a\"></span>nd <span class=\"_ _a\"></span>Ku<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span>enst\u00f6<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>e, K<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>tala<span class=\"_ _a\"></span>nlag<span class=\"_ _a\"></span>en s<span class=\"_ _a\"></span>ow<span class=\"_ _a\"></span>ie For<span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>son<span class=\"_ _a\"></span>stig<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>m\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _d\"></span>we<span class=\"_ _a\"></span>rte.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>run<span class=\"_ _a\"></span>gst<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>sc<span class=\"_ _d\"></span>he <span class=\"_ _2\"></span>R\u00fccks<span class=\"_ _a\"></span>tell<span class=\"_ _2\"></span>ung<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>aufe<span class=\"_ _a\"></span>nde <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndli<span class=\"_ _a\"></span>chk<span class=\"_ _a\"></span>eite<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>we<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> vo<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Buc<span class=\"_ _a\"></span>hwe<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>abg<span class=\"_ _a\"></span>ezoge<span class=\"_ _a\"></span>n.<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te, die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>VIG<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Hol<span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>bil<span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n, <span class=\"_ _1\"></span>abe<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>von den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>op<span class=\"_ _a\"></span>erati<span class=\"_ _a\"></span>v <span class=\"_ _1\"></span>t\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>en Ges<span class=\"_ _a\"></span>ells<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ten <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>enut<span class=\"_ _a\"></span>zt <span class=\"_ _1\"></span>wer<span class=\"_ _2\"></span>den,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Fo<span class=\"_ _a\"></span>rm von<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Co<span class=\"_ _a\"></span>rpo<span class=\"_ _a\"></span>rate<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>As<span class=\"_ _a\"></span>sets<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>CG<span class=\"_ _d\"></span>U<span class=\"_ _a\"></span>-Gr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>zug<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rdn<span class=\"_ _a\"></span>et. Die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Cas<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>flo<span class=\"_ _a\"></span>ws <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r C<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>-Gr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span>n w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>ment<span class=\"_ _a\"></span>spr<span class=\"_ _2\"></span>ech<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>d um <span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rr<span class=\"_ _a\"></span>ech<span class=\"_ _d\"></span>net<span class=\"_ _a\"></span>e A<span class=\"_ _d\"></span>bs<span class=\"_ _a\"></span>chr<span class=\"_ _a\"></span>eib<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>von<span class=\"_ _a\"></span> zu<span class=\"_ _a\"></span>geo<span class=\"_ _a\"></span>rdn<span class=\"_ _a\"></span>ete<span class=\"_ _a\"></span>n Co<span class=\"_ _a\"></span>rpo<span class=\"_ _a\"></span>rate <span class=\"_ _a\"></span>Ass<span class=\"_ _a\"></span>ets <span class=\"_ _a\"></span>ada<span class=\"_ _a\"></span>pti<span class=\"_ _a\"></span>ert.<span class=\"_ _a\"></span> F\u00fcr<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>hnun<span class=\"_ _a\"></span>g <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>Dis<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>ntier<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>szi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>s\u00e4tz<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>wi<span class=\"_ _a\"></span>rd <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Ei<span class=\"_ _a\"></span>genk<span class=\"_ _a\"></span>apit<span class=\"_ _a\"></span>alko<span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>nsa<span class=\"_ _a\"></span>tz <span class=\"_ _3\"></span>(v<span class=\"_ _a\"></span>or <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>teu<span class=\"_ _a\"></span>ern) <span class=\"_ _3\"></span>au<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Basis<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>des<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>C<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>tal <span class=\"_ _3\"></span>As<span class=\"_ _a\"></span>set<span class=\"_ _a\"></span> Pri<span class=\"_ _a\"></span>ci<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>M<span class=\"_ _a\"></span>odel<span class=\"_ _a\"></span>s <span class=\"_ _2\"></span>(CA<span class=\"_ _a\"></span>PM)<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ermi<span class=\"_ _a\"></span>ttel<span class=\"_ _a\"></span>t. <span class=\"_ _2\"></span>Da<span class=\"_ _a\"></span>zu <span class=\"_ _2\"></span>we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>zum<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>risi<span class=\"_ _a\"></span>kofr<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>Zins<span class=\"_ _a\"></span>sat<span class=\"_ _a\"></span>z <span class=\"_ _2\"></span>(ent<span class=\"_ _a\"></span>spri<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Sti<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span>agsr<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>dit<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>von <span class=\"_ _4\"></span>deut<span class=\"_ _a\"></span>sch<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>St<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ts<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>anl<span class=\"_ _a\"></span>eih<span class=\"_ _d\"></span>en <span class=\"_ _f\"> </span>nac<span class=\"_ _d\"></span>h <span class=\"_ _11\"> </span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Sve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>son<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>eth<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>l\u00e4<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>pe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ifi<span class=\"_ _a\"></span>s<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Inf<span class=\"_ _a\"></span>latio<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>diff<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>enze<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>un<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>zus<span class=\"_ _a\"></span>chl\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>so<span class=\"_ _d\"></span>wi<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>das <span class=\"_ _f\"> </span>br<span class=\"_ _a\"></span>anc<span class=\"_ _a\"></span>hen-<span class=\"_ _3ca\"> </span>sp<span class=\"_ _a\"></span>ezifi<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>he Ma<span class=\"_ _a\"></span>rkt<span class=\"_ _a\"></span>risi<span class=\"_ _a\"></span>ko <span class=\"_ _a\"></span>addi<span class=\"_ _a\"></span>ert. <span class=\"_ _a\"></span>De<span class=\"_ _a\"></span>r Be<span class=\"_ _a\"></span>ta-F<span class=\"_ _a\"></span>akto<span class=\"_ _a\"></span>r w<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>de z<span class=\"_ _a\"></span>um <span class=\"_ _d\"></span>S<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chta<span class=\"_ _a\"></span>g a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span> Basi<span class=\"_ _2\"></span>s ei<span class=\"_ _a\"></span>ner <span class=\"_ _a\"></span>defi<span class=\"_ _a\"></span>nie<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n Pe<span class=\"_ _a\"></span>er<span class=\"_ _2\"></span>-Gr<span class=\"_ _a\"></span>oup <span class=\"_ _a\"></span>ermi<span class=\"_ _a\"></span>tt<span class=\"_ _a\"></span>elt.<span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>langfristige<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>achst<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>msr<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>Ge<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h\u00e4ftsjahr a<span class=\"_ _1\"></span>nhand <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Compo<span class=\"_ _a\"></span>und <span class=\"_ _1\"></span>Annual <span class=\"_ _1\"></span>Grow<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>(CAGR<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>der Annahme,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>sich <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sich<span class=\"_ _d\"></span>erungsp<span class=\"_ _a\"></span>enetratio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>jewei<span class=\"_ _a\"></span>ligen <span class=\"_ _3\"></span>L\u00e4nde<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>nend <span class=\"_ _3\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>Jahr 2013<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>50\u20137<span class=\"_ _a\"></span>0 <span class=\"_ _3\"></span>Ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en den <span class=\"_ _3\"></span>akt<span class=\"_ _d\"></span>uellen <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tsc<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erh\u00e4ltnis<span class=\"_ _d\"></span>se<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>angleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ird,<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnet. <span class=\"_ _3\"></span>Z<span class=\"_ _d\"></span>ur <span class=\"_ _3\"></span>CAG<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Inflatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uschl<span class=\"_ _a\"></span>ag, <span class=\"_ _3\"></span>entspr<span class=\"_ _a\"></span>echend der H\u00e4lf<span class=\"_ _d\"></span>te der i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ei<span class=\"_ _d\"></span>ge<span class=\"_ _d\"></span>nkapitalkos<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>haltet<span class=\"_ _a\"></span>en Inflation, ad<span class=\"_ _a\"></span>diert.<span class=\"_ _3ca\"> </span> 25.6.<span class=\"ff5b\"> </span>Immateriell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Verm\u00f6gens<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rte Sonstig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> immat<span class=\"_ _a\"></span>erielle V<span class=\"_ _a\"></span>erm\u00f6gensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>e Entgeltli<span class=\"_ _d\"></span>ch <span class=\"_ _e\"></span>erworb<span class=\"_ _a\"></span>ene <span class=\"_ _f\"></span>imm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>teriell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>Bilanz <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>Ansc<span class=\"_ _d\"></span>haffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>ten <span class=\"_ _e\"></span>abz\u00fcgli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _3\"></span>ku<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>er planm\u00e4\u00dfig<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>bschr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ertminderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>angeset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Seit<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>im Kon<span class=\"_ _1\"></span>sol<span class=\"_ _a\"></span>idierungskr<span class=\"_ _a\"></span>eis <span class=\"_ _1\"></span>befi<span class=\"_ _a\"></span>nd-<span class=\"_ _3ca\"> </span>lichen Un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rnehmen <span class=\"_ _d\"></span>wurd<span class=\"_ _a\"></span>en keine <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ens<span class=\"_ _a\"></span>werten imm<span class=\"_ _a\"></span>ateriell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _2\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>werte sel<span class=\"_ _a\"></span>bst erstell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Al<span class=\"_ _d\"></span>le imm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6-<span class=\"_ _3ca\"> </span>genswe<span class=\"_ _d\"></span>rte, <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>nahme v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Marke<span class=\"_ _a\"></span>nrechte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, h<span class=\"_ _1\"></span>abe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> eine <span class=\"_ _1\"></span>begre<span class=\"_ _a\"></span>nzte <span class=\"_ _1\"></span>Nutzungsd<span class=\"_ _a\"></span>auer<span class=\"_ _2\"></span>. <span class=\"_ _1\"></span>Da<span class=\"_ _a\"></span>her <span class=\"_ _1\"></span>erfolgt <span class=\"_ _1\"></span>ei<span class=\"_ _d\"></span>ne <span class=\"_ _1\"></span>planm\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>ige <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>b-<span class=\"_ _3ca\"> </span>schr<span class=\"_ _d\"></span>eib<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des i<span class=\"_ _a\"></span>mmateriel<span class=\"_ _a\"></span>len<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>werts \u00fcber d<span class=\"_ _a\"></span>en Zeitraum s<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>zung. Durchschn<span class=\"_ _1\"></span>ittliche <span class=\"_ _1\"></span>Nutzungsdaue<span class=\"_ _1\"></span>r in Jah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _399\"> </span><span class=\"fs1c\">von<span class=\"_ _3ca\"> </span></span>bis<span class=\"_ _3ca\"> </span>Sof<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span> <span class=\"_ _2ff\"> </span>2<span class=\"_ _3ca\"> </span>13<span class=\"_ _3ca\"> </span>Softwar<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>nach der <span class=\"_ _1\"></span>linear<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Method<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>abgesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ben. W<span class=\"_ _a\"></span>eiters wird anlassbezog<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> unters<span class=\"_ _a\"></span>ucht, <span class=\"_ _1\"></span>ob die <span class=\"_ _1\"></span>jeweil<span class=\"_ _d\"></span>igen Soft-<span class=\"_ _3ca\"> </span>ware-<span class=\"_ _a\"></span>Kompo<span class=\"_ _d\"></span>nenten <span class=\"_ _11\"> </span>weiter <span class=\"_ _11\"> </span>gen\u00fct<span class=\"_ _d\"></span>zt <span class=\"_ _10\"> </span>werd<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>k\u00f6nnen. <span class=\"_ _11\"> </span>We<span class=\"_ _a\"></span>nn <span class=\"_ _10\"> </span>mit <span class=\"_ _11\"> </span>hoher <span class=\"_ _11\"> </span>Wa<span class=\"_ _a\"></span>hrscheinli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeit <span class=\"_ _11\"> </span>davo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>auszugeh<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>ist, <span class=\"_ _11\"> </span>dass bestimmte <span class=\"_ _3\"></span>IT<span class=\"_ _5b\"></span>-System<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>oder <span class=\"_ _e\"></span>Prog<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>mm<span class=\"_ _a\"></span>teile <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>mehr <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>mehr <span class=\"_ _3\"></span>vollumfasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>gen\u00fctzt <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>k\u00f6nnen, <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>eine W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtberi<span class=\"_ _a\"></span>chtigung <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ehm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _11\"> </span>Sollte <span class=\"_ _11\"> </span>bei <span class=\"_ _11\"> </span>vollumf\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>glic<span class=\"_ _a\"></span>hem <span class=\"_ _11\"> </span>Nutzen <span class=\"_ _10\"> </span>eine <span class=\"_ _f\"> </span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4<span class=\"_ _d\"></span>nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Nutzungsd<span class=\"_ _a\"></span>auer<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>festgest<span class=\"_ _a\"></span>ellt werde<span class=\"_ _a\"></span>n, wird di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>bschreib<span class=\"_ _a\"></span>ungsdau<span class=\"_ _d\"></span>er a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f die n<span class=\"_ _a\"></span>eue Nutz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsdauer <span class=\"_ _a\"></span>angepasst.<span class=\"_ _a\"></span> Im <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>K<span class=\"_ _d\"></span>aufpr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>isall<span class=\"_ _a\"></span>okation <span class=\"_ _3\"></span>im<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Rahm<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Erwerbs <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Asi<span class=\"_ _a\"></span>rom,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>BT<span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>Baltic <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>Se<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sam <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>orjahr<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Marke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chte <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>unbeg<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>nzter <span class=\"_ _e\"></span>Nut<span class=\"_ _a\"></span>zungsdau<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>identif<span class=\"_ _a\"></span>iziert. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>unbegr<span class=\"_ _a\"></span>enzte <span class=\"_ _3\"></span>Nut<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>dauer <span class=\"_ _3\"></span>res<span class=\"_ _a\"></span>ultiert <span class=\"_ _3\"></span>aus <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r T<span class=\"_ _4\"></span>at<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ache, <span class=\"_ _e\"></span>dass <span class=\"_ _e\"></span>es <span class=\"_ _e\"></span>kein <span class=\"_ _e\"></span>vorhers<span class=\"_ _a\"></span>ehbares <span class=\"_ _3\"></span>Ende <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>wirtsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>tlichen <span class=\"_ _f\"></span>N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsda<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>gibt. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>der <span class=\"_ _f\"></span>Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kenr<span class=\"_ _a\"></span>echte wurde<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>im <span class=\"_ _10\"> </span>Zuge <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>Er<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>konsoli<span class=\"_ _d\"></span>die<span class=\"_ _d\"></span>rung <span class=\"_ _10\"> </span>mit <span class=\"_ _10\"> </span>dem<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>Ve<span class=\"_ _a\"></span>rfahr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _10\"> </span>Lizenzp<span class=\"_ _d\"></span>reisa<span class=\"_ _a\"></span>na<span class=\"_ _1\"></span>log<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>ermittelt.<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>Im <span class=\"_ _11\"> </span>Lizenzpr<span class=\"_ _a\"></span>eisan<span class=\"_ _d\"></span>alogi<span class=\"_ _d\"></span>e-<span class=\"_ _3ca\"> </span>verfahr<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u201eT<span class=\"_ _4\"></span>ax Amortis<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tion <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>efit\u201c ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>t.  Betref<span class=\"_ _a\"></span>fend <span class=\"_ _e\"></span>W<span class=\"_ _d\"></span>ertmind<span class=\"_ _a\"></span>erungen <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Marken<span class=\"_ _a\"></span>rechte <span class=\"_ _e\"></span>mit <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nbegr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>nzter <span class=\"_ _e\"></span>Nut<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>dauer <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>\u00fchrunge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Ka<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>el \u201e25.5. Ges<span class=\"_ _a\"></span>ch\u00e4fts- ode<span class=\"_ _a\"></span>r F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>nwerte\u201c ab <span class=\"_ _d\"></span>Seite 171 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>25.7.<span class=\"ff5b\"> </span>Als Fin<span class=\"_ _a\"></span>anzinvestition<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>gehalt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne Immobilien<span class=\"_ _a\"></span> F\u00fcr Liegenschaf<span class=\"_ _a\"></span>ten, <span class=\"_ _1\"></span>die sowohl selbst a<span class=\"_ _1\"></span>ls auch frem<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>genut<span class=\"_ _a\"></span>zt<span class=\"_ _1\"></span> werd<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>wird eine T<span class=\"_ _2\"></span>re<span class=\"_ _a\"></span>nnung vorgenom<span class=\"_ _d\"></span>me<span class=\"_ _d\"></span>n. <span class=\"_ _1\"></span>Fall<span class=\"_ _a\"></span>s <span class=\"_ _1\"></span>die 20<span class=\"fsb\"> </span>%-<span class=\"_ _3ca\"> </span>Gren<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>chritten <span class=\"_ _3\"></span>wir<span class=\"_ _d\"></span>d, <span class=\"_ _3\"></span>kann <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>gesamt<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>ieg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ft <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>\u00fcberwiege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>Katego<span class=\"_ _d\"></span>rie <span class=\"_ _3\"></span>gef\u00fchrt <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>80:20<span class=\"_ _a\"></span>-Reg<span class=\"_ _a\"></span>el) werde<span class=\"_ _a\"></span>n. Immobi<span class=\"_ _d\"></span>lien <span class=\"_ _3\"></span>werde<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Anschaf<span class=\"_ _a\"></span>fungs- <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>Herstell<span class=\"_ _a\"></span>ungskosten<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>abz\u00fcgli<span class=\"_ _a\"></span>ch <span class=\"_ _f\"></span>k<span class=\"_ _d\"></span>umuli<span class=\"_ _d\"></span>erter <span class=\"_ _e\"></span>pla<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>m\u00e4\u00dfig<span class=\"_ _d\"></span>er <span class=\"_ _e\"></span>Abs<span class=\"_ _a\"></span>chreibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>aufwe<span class=\"_ _d\"></span>ndunge<span class=\"_ _a\"></span>n be<span class=\"_ _a\"></span>wertet. <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>Ansc<span class=\"_ _d\"></span>haffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs-<span class=\"_ _a\"></span> ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Herstell<span class=\"_ _a\"></span>ungskoste<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>umfasse<span class=\"_ _a\"></span>n all<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Koste<span class=\"_ _d\"></span>n, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>angefalle<span class=\"_ _a\"></span>n sind, <span class=\"_ _3\"></span>um <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>and <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>zw<span class=\"_ _d\"></span>. <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>einen <span class=\"_ _3\"></span>der<span class=\"_ _d\"></span>zeitig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Ort <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>ustand <span class=\"_ _3\"></span>zu <span class=\"_ _1\"></span>versetz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>sp<span class=\"_ _a\"></span>\u00e4tere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>P<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anfallen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e Kosten <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _11\"> </span>nur <span class=\"_ _11\"> </span>dann <span class=\"_ _11\"> </span>aktivie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t, <span class=\"_ _11\"> </span>wen<span class=\"_ _d\"></span>n <span class=\"_ _10\"> </span>si<span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>zu <span class=\"_ _11\"> </span>einer <span class=\"_ _11\"> </span>we<span class=\"_ _a\"></span>sen<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _11\"> </span>E<span class=\"_ _d\"></span>rh\u00f6hu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>k\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Nutz<span class=\"_ _a\"></span>ungsm\u00f6gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeit <span class=\"_ _11\"> </span>des Geb\u00e4<span class=\"_ _d\"></span>udes <span class=\"_ _1\"></span>(z.B.<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> entspr<span class=\"_ _d\"></span>echen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ausb<span class=\"_ _a\"></span>auten <span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>erstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ge <span class=\"_ _1\"></span>Einbaut<span class=\"_ _a\"></span>en)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fch<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Abschr<span class=\"_ _a\"></span>eibung <span class=\"_ _1\"></span>erfo<span class=\"_ _d\"></span>lgt <span class=\"_ _1\"></span>line<span class=\"_ _d\"></span>ar <span class=\"_ _1\"></span>\u00fcber die erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> wirts<span class=\"_ _d\"></span>chaftlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Nutzungsda<span class=\"_ _a\"></span>uer<span class=\"_ _2\"></span>.  Durchschn<span class=\"_ _1\"></span>ittliche <span class=\"_ _1\"></span>Nutzungsdaue<span class=\"_ _1\"></span>r in Jah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _30d\"> </span><span class=\"fs7\">von<span class=\"_ _3ca\"> </span></span>bis<span class=\"_ _3ca\"> </span>Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>\u00e4ud<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _312\"> </span>28<span class=\"_ _3ca\"> </span>51<span class=\"_ _3ca\"> </span>Bewertung<span class=\"_ _a\"></span>sprozess Der Bewer<span class=\"_ _a\"></span>tun<span class=\"_ _1\"></span>gsp<span class=\"_ _a\"></span>rozess<span class=\"_ _a\"></span> zur<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>bleitung des <span class=\"_ _d\"></span>beizuleg<span class=\"_ _a\"></span>enden Zei<span class=\"_ _d\"></span>twerts f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r Als Fi<span class=\"_ _a\"></span>nanz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nvestitio<span class=\"_ _d\"></span>n gehalten<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> und S<span class=\"_ _a\"></span>elbstgen<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tzte Immobi<span class=\"_ _d\"></span>lien wir<span class=\"_ _a\"></span>d in An<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>anga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be 25.9.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ssu<span class=\"_ _d\"></span>ng des b<span class=\"_ _a\"></span>eizu<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>egenden <span class=\"_ _d\"></span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts a<span class=\"_ _a\"></span>b Seite 173 n<span class=\"_ _a\"></span>\u00e4her er\u00f6<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rt. 25.8.<span class=\"ff5b\"> </span>Selbstg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nut<span class=\"_ _a\"></span>zte <span class=\"_ _1\"></span>Immobili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Sachanlagen<span class=\"_ _a\"></span> Selbstgenutz<span class=\"_ _a\"></span>te Immobi<span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>ien<span class=\"_ _a\"></span> Bez\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>ange<span class=\"_ _a\"></span>wandten <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Bewer<span class=\"_ _d\"></span>tung<span class=\"_ _d\"></span>smethode<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _e\"></span>auf <span class=\"_ _3\"></span>jen<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Ausf\u00fc<span class=\"_ _d\"></span>hrung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>verwiese<span class=\"_ _a\"></span>n, <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>unter 25.7. <span class=\"_ _d\"></span>Als Fina<span class=\"_ _d\"></span>nzinves<span class=\"_ _a\"></span>tition geh<span class=\"_ _d\"></span>altene Im<span class=\"_ _a\"></span>mobilien b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>end <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf Seit<span class=\"_ _a\"></span>e 173 darg<span class=\"_ _a\"></span>elegt sind.<span class=\"_ _a\"></span> Sachanlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> Bei Sa<span class=\"_ _1\"></span>chan<span class=\"_ _1\"></span>lage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>andelt es <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>vorra<span class=\"_ _1\"></span>ngig um <span class=\"_ _1\"></span>techn<span class=\"_ _1\"></span>ische Anlagen<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Masc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>inen, <span class=\"_ _1\"></span>andere An<span class=\"_ _1\"></span>lagen, Fuhrpa<span class=\"_ _1\"></span>rk, IT<span class=\"_ _4\"></span>-Hard-<span class=\"_ _3ca\"> </span>ware/T<span class=\"_ _4\"></span>elekommunikation, Betriebs- un<span class=\"_ _1\"></span>d Gesch\u00e4ftsausstatt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng sowie hierauf geleistete Anzah<span class=\"_ _1\"></span>lungen. <span class=\"_ _a\"></span> Die <span class=\"_ _2\"></span>Be<span class=\"_ _1\"></span>wertun<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>erfolgt <span class=\"_ _2\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Anscha<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fun<span class=\"_ _1\"></span>gskosten <span class=\"_ _a\"></span>abz\u00fcglich <span class=\"_ _a\"></span>ku<span class=\"_ _a\"></span>mulierte<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>Abschreibungen <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>Wertminderungen. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>An<span class=\"_ _1\"></span>schaf-<span class=\"_ _3ca\"> </span>fungs- <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>Herstellun<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>umfass<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>Kosten, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>gefall<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>sind, <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>den <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>egenstand <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>seine<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>der<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>zeitigen <span class=\"_ _1\"></span>Ort u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Zustand zu<span class=\"_ _1\"></span> versetzen. Die <span class=\"_ _1\"></span>Abschreibung <span class=\"_ _1\"></span>erfo<span class=\"_ _d\"></span>lgt <span class=\"_ _1\"></span>linear <span class=\"_ _1\"></span>\u00fcber<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>erwartete wirtsch<span class=\"_ _1\"></span>aftliche <span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tzungsdauer des jeweilig<span class=\"_ _d\"></span>en Ge<span class=\"_ _1\"></span>genstand<span class=\"_ _1\"></span>s.<span class=\"_ _a\"></span> Durchschn<span class=\"_ _1\"></span>ittliche <span class=\"_ _1\"></span>Nutzungsdaue<span class=\"_ _1\"></span>r in Jah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _30d\"> </span><span class=\"fs7\">von<span class=\"_ _3ca\"> </span></span>bis<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>\u00e4ud<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _d1\"> </span>27<span class=\"_ _3ca\"> </span>47<span class=\"_ _3ca\"> </span>Bet<span class=\"_ _1\"></span>rieb<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>\u00e4f<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _2c3\"> </span>4<span class=\"_ _3ca\"> </span>12<span class=\"_ _3ca\"> </span>EDV<span class=\"_ _1\"></span>-An<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _342\"> </span>3<span class=\"_ _3ca\"> </span>6<span class=\"_ _3ca\"> </span>Kraf<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>rze<span class=\"_ _1\"></span>uge<span class=\"_ _1\"></span> <span class=\"_ _2a9\"> </span>4<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>25.9.<span class=\"ff5b\"> </span>Bemessung<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>des beizul<span class=\"_ _a\"></span>egenden Zeitw<span class=\"_ _d\"></span>erts Bewertung<span class=\"_ _a\"></span>sprozess vo<span class=\"_ _a\"></span>n Fi<span class=\"_ _1\"></span>na<span class=\"_ _a\"></span>nzinstrum<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nten<span class=\"_ _a\"></span> Der <span class=\"_ _a\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gspr<span class=\"_ _a\"></span>ozess <span class=\"_ _a\"></span>zielt <span class=\"_ _a\"></span>darauf <span class=\"_ _2\"></span>ab, f<span class=\"_ _a\"></span>\u00fcr di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Bemess<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>es bei<span class=\"_ _a\"></span>zulegenden<span class=\"_ _a\"></span> Zeit<span class=\"_ _a\"></span>wert<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>inanzi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>en \u00f6f<span class=\"_ _a\"></span>fent<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch <span class=\"_ _2\"></span>ver<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _a\"></span>are <span class=\"_ _2\"></span>Preis<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>otie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>auf <span class=\"_ _2\"></span>aktiven <span class=\"_ _2\"></span>M\u00e4rkte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>Bewer<span class=\"_ _d\"></span>tung<span class=\"_ _d\"></span>en, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>auf <span class=\"_ _a\"></span>anerk<span class=\"_ _a\"></span>annten <span class=\"_ _a\"></span>\u00f6ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omis<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>Model<span class=\"_ _a\"></span>len<span class=\"_ _3ca\"> </span><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1ce9\">aufbaue<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _f\"></span>welch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>auf <span class=\"_ _f\"></span>beob<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>cht<span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>Inputfakto<span class=\"_ _a\"></span>ren <span class=\"_ _f\"> </span>ber<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>hen, <span class=\"_ _e\"></span>h<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>nzuziehen. <span class=\"_ _e\"></span>F<span class=\"_ _1\"></span>\u00fcr <span class=\"_ _f\"></span>je<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e, <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>keine <span class=\"_ _f\"> </span>\u00f6f<span class=\"_ _a\"></span>fentliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>Pre<span class=\"_ _a\"></span>is-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cea\">stellu<span class=\"_ _d\"></span>ngen <span class=\"_ _e\"></span>oder <span class=\"_ _e\"></span>beobachtb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e <span class=\"_ _f\"></span>Marktda<span class=\"_ _a\"></span>ten <span class=\"_ _f\"></span>verf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gbar <span class=\"_ _e\"></span>sind, <span class=\"_ _3\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _e\"></span>\u00fcberwi<span class=\"_ _a\"></span>egend <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>B<span class=\"_ _1\"></span>asis <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1ceb\">Sachvers<span class=\"_ _a\"></span>t\u00e4ndige <span class=\"_ _8\"> </span>erstell<span class=\"_ _d\"></span>te <span class=\"_ _8\"> </span>Bewertungs<span class=\"_ _a\"></span>nachweis<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>(z<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>. <span class=\"_ _8\"> </span>Gutac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>gef<span class=\"_ _a\"></span>\u00fchr<span class=\"_ _1\"></span>t. <span class=\"_ _8\"> </span>Die <span class=\"_ _8\"> </span>mit <span class=\"_ _8\"> </span>der <span class=\"_ _8\"> </span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _8\"> </span>betra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2485\">Organis<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tions<span class=\"_ _a\"></span>einheiten <span class=\"_ _11\"> </span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _f\"> </span>unabh\u00e4ngig<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>jenen<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Einheiten, <span class=\"_ _f\"></span>welche <span class=\"_ _11\"> </span>di<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lageris<span class=\"_ _a\"></span>iken<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>eingehen, <span class=\"_ _f\"></span>wodur<span class=\"_ _a\"></span>ch <span class=\"_ _11\"> </span>eine </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cec\">Funktions- <span class=\"_ _a\"></span>und Aufga<span class=\"_ _a\"></span>bentre<span class=\"_ _a\"></span>nnung gew\u00e4<span class=\"_ _a\"></span>hrleistet ist.<span class=\"_ _d\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cee\">Gr<span class=\"_ _a\"></span>unds<span class=\"_ _a\"></span>\u00e4tzli<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span> a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>est<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>ebt,<span class=\"_ _a\"></span> d<span class=\"_ _d\"></span>ass<span class=\"_ _a\"></span> gl<span class=\"_ _a\"></span>eic<span class=\"_ _a\"></span>he W<span class=\"_ _2\"></span>er<span class=\"_ _d\"></span>tpa<span class=\"_ _a\"></span>pie<span class=\"_ _a\"></span>re i<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r VI<span class=\"_ _a\"></span>G-V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>ich<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>sgr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span> zu<span class=\"_ _a\"></span>m j<span class=\"_ _a\"></span>ew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n B<span class=\"_ _a\"></span>ewe<span class=\"_ _a\"></span>rtun<span class=\"_ _a\"></span>gss<span class=\"_ _d\"></span>ti<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2486\">mit d<span class=\"_ _a\"></span>em gl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> K<span class=\"_ _a\"></span>urs be<span class=\"_ _a\"></span>werte<span class=\"_ _a\"></span>t wer<span class=\"_ _a\"></span>den<span class=\"_ _a\"></span>. <span class=\"_ _1\"></span>In d<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>P<span class=\"_ _a\"></span>raxi<span class=\"_ _a\"></span>s komm<span class=\"_ _a\"></span>t es je<span class=\"_ _a\"></span>doc<span class=\"_ _d\"></span>h zu Si<span class=\"_ _a\"></span>tuati<span class=\"_ _a\"></span>on<span class=\"_ _d\"></span>en, di<span class=\"_ _a\"></span>e ein<span class=\"_ _a\"></span>en unve<span class=\"_ _a\"></span>rh\u00e4<span class=\"_ _a\"></span>ltni<span class=\"_ _a\"></span>sm\u00e4<span class=\"_ _a\"></span>\u00dfig gr<span class=\"_ _a\"></span>o\u00df<span class=\"_ _a\"></span>en </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cef\">A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wand <span class=\"_ _2\"></span>nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h <span class=\"_ _d\"></span>zi<span class=\"_ _a\"></span>eh<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>w\u00fcrd<span class=\"_ _a\"></span>en, <span class=\"_ _2\"></span>um <span class=\"_ _a\"></span>die<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>tat<span class=\"_ _a\"></span>s\u00e4c<span class=\"_ _a\"></span>hli<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>err<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>chen. <span class=\"_ _2\"></span>Bei<span class=\"_ _a\"></span>spie<span class=\"_ _a\"></span>lsw<span class=\"_ _a\"></span>eise <span class=\"_ _2\"></span>gibt <span class=\"_ _2\"></span>es <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>L\u00e4<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n, <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>en </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf0\">di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>VI<span class=\"_ _a\"></span>G-V<span class=\"_ _2\"></span>e<span class=\"_ _d\"></span>rsi<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span>ru<span class=\"_ _d\"></span>ngs<span class=\"_ _a\"></span>g<span class=\"_ _d\"></span>rup<span class=\"_ _d\"></span>pe<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>t\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>g <span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>t, <span class=\"_ _2\"></span>lo<span class=\"_ _a\"></span>kale<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ors<span class=\"_ _a\"></span>chrif<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _d\"></span> <span class=\"_ _2\"></span>di<span class=\"_ _d\"></span>e <span class=\"_ _4\"></span>den <span class=\"_ _2\"></span>an<span class=\"_ _a\"></span>s\u00e4ss<span class=\"_ _a\"></span>ige<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>U<span class=\"_ _a\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>hme<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>vo<span class=\"_ _a\"></span>rsc<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>be<span class=\"_ _d\"></span>n, <span class=\"_ _2\"></span>da<span class=\"_ _d\"></span>ss<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>zur <span class=\"_ _2\"></span>B<span class=\"_ _d\"></span>ew<span class=\"_ _a\"></span>ertun<span class=\"_ _a\"></span>g </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2487\">bes<span class=\"_ _a\"></span>tim<span class=\"_ _a\"></span>mte<span class=\"_ _d\"></span>r <span class=\"_ _a\"></span>Ins<span class=\"_ _a\"></span>trum<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Kurs<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>nach<span class=\"_ _a\"></span> lo<span class=\"_ _a\"></span>kal<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ors<span class=\"_ _a\"></span>chrif<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>ve<span class=\"_ _d\"></span>rw<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>sin<span class=\"_ _a\"></span>d. W<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>dies<span class=\"_ _a\"></span>em <span class=\"_ _2\"></span>Fall <span class=\"_ _2\"></span>dies<span class=\"_ _a\"></span>elb<span class=\"_ _a\"></span>en W<span class=\"_ _2\"></span>ertp<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>e </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf1\">vo<span class=\"_ _a\"></span>n and<span class=\"_ _a\"></span>ere<span class=\"_ _a\"></span>n Ge<span class=\"_ _a\"></span>sells<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>af<span class=\"_ _a\"></span>ten d<span class=\"_ _a\"></span>er VI<span class=\"_ _d\"></span>G-<span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>run<span class=\"_ _d\"></span>gs<span class=\"_ _a\"></span>gr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>halt<span class=\"_ _a\"></span>en, <span class=\"_ _a\"></span>kann e<span class=\"_ _a\"></span>s vo<span class=\"_ _a\"></span>rkom<span class=\"_ _a\"></span>men,<span class=\"_ _a\"></span> dass<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span>se Ges<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>sc<span class=\"_ _d\"></span>haf<span class=\"_ _a\"></span>te<span class=\"_ _d\"></span>n and<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>e </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf2\">Ku<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>quell<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Bem<span class=\"_ _a\"></span>essu<span class=\"_ _a\"></span>ng <span class=\"_ _d\"></span>des<span class=\"_ _a\"></span> bei<span class=\"_ _a\"></span>zul<span class=\"_ _a\"></span>eg<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Zei<span class=\"_ _a\"></span>twe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>s he<span class=\"_ _a\"></span>ran<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ehe<span class=\"_ _a\"></span>n. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf4\">Ein weiter<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>all, de<span class=\"_ _a\"></span>r e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> einh<span class=\"_ _a\"></span>eitliche Bewert<span class=\"_ _a\"></span>ung nur mit unv<span class=\"_ _a\"></span>erh\u00e4<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ism<span class=\"_ _a\"></span>\u00e4\u00dfig gro<span class=\"_ _d\"></span>\u00dfem Auf<span class=\"_ _a\"></span>wand erla<span class=\"_ _d\"></span>uben w\u00fcr<span class=\"_ _a\"></span>de, ist jener der<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf5\">Spezialf<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span>ds. <span class=\"_ _e\"></span>Die <span class=\"_ _f\"> </span>\u00f6sterrei<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>hen <span class=\"_ _f\"> </span>Gesell<span class=\"_ _a\"></span>schaften <span class=\"_ _f\"> </span>halten <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>unterschi<span class=\"_ _a\"></span>edlichem <span class=\"_ _f\"></span>Umf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ng <span class=\"_ _f\"> </span>Spe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ialf<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span>ds, <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>aufgr<span class=\"_ _a\"></span>und <span class=\"_ _f\"></span>von </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2515\">IFRS-Bestim<span class=\"_ _a\"></span>munge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>im<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>konsolidier<span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>sind. <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>liegt <span class=\"_ _3\"></span>jedoc<span class=\"_ _d\"></span>h <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Bewertu<span class=\"_ _d\"></span>ngslogi<span class=\"_ _a\"></span>k <span class=\"_ _3\"></span>eine<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Sp<span class=\"_ _a\"></span>ezial-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf6\">fonds, <span class=\"_ _1\"></span>dass der <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds<span class=\"_ _d\"></span>wert (<span class=\"_ _1\"></span>NA<span class=\"_ _2\"></span>V) <span class=\"_ _3\"></span>ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Stic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tags mit <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>(<span class=\"_ _a\"></span>meist: <span class=\"_ _1\"></span>Schluss-)K<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rse<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>des V<span class=\"_ _d\"></span>ortags gere<span class=\"_ _a\"></span>chnet <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>diesen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf7\">F\u00e4llen <span class=\"_ _3\"></span>wird <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Wertpa<span class=\"_ _a\"></span>pier<span class=\"_ _2\"></span>, <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>so<span class=\"_ _d\"></span>wohl <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>einem <span class=\"_ _3\"></span>Spezialfo<span class=\"_ _a\"></span>nds <span class=\"_ _e\"></span>als <span class=\"_ _3\"></span>auch <span class=\"_ _3\"></span>unmittelba<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Direktbest<span class=\"_ _a\"></span>and <span class=\"_ _e\"></span>gehalt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>wird, <span class=\"_ _1\"></span>mit<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf8\">untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en K<span class=\"_ _a\"></span>ursen bew<span class=\"_ _a\"></span>ertet. </div><div class=\"t m2 h28 ff57 fsa fc5 sc0 ls4 ws0 gs1cf9\">Bewertung<span class=\"_ _a\"></span>sprozess vo<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>fr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>md-<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und s<span class=\"_ _a\"></span>elbstgenutz<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>n Im<span class=\"_ _a\"></span>mobilien </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cfa\">F\u00fcr die <span class=\"_ _2\"></span>Bere<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _a\"></span>ung des <span class=\"_ _2\"></span>be<span class=\"_ _1\"></span>iz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Zeitwerts<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Im<span class=\"_ _a\"></span>mobil<span class=\"_ _a\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>k\u00f6nnen i<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>VIG-<span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsgruppe <span class=\"_ _a\"></span>im <span class=\"_ _a\"></span>Wese<span class=\"_ _d\"></span>ntli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cfb\">das E<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gsw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt-, das <span class=\"_ _1\"></span>Di<span class=\"_ _d\"></span>sco<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nted Cash <span class=\"_ _1\"></span>flo<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-V<span class=\"_ _2\"></span>erfahr<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>Sachwer<span class=\"_ _a\"></span>tver<span class=\"_ _1\"></span>fa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>(nur Grundst\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bzw<span class=\"_ _a\"></span>. <span class=\"_ _1\"></span>zur Ermittlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cfc\">des Insta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dh<span class=\"_ _a\"></span>altungsauf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ands<span class=\"_ _a\"></span>) a<span class=\"_ _1\"></span>ls <span class=\"_ _d\"></span>wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>Bewert<span class=\"_ _a\"></span>ungsverfahr<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>herangezog<span class=\"_ _a\"></span>en werd<span class=\"_ _a\"></span>en. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cfd\">Haupts\u00e4<span class=\"_ _a\"></span>chlich wird in der <span class=\"_ _1\"></span>VIG-<span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _a\"></span>ruppe da<span class=\"_ _1\"></span>s Ert<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>wertverfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> angew<span class=\"_ _a\"></span>andt. <span class=\"_ _1\"></span>In selte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>F\u00e4llen komm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> ein </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2516\">Discounte<span class=\"_ _a\"></span>d Cash flo<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-V<span class=\"_ _2\"></span>erfahr<span class=\"_ _a\"></span>en zur An<span class=\"_ _a\"></span>wendung, sof<span class=\"_ _a\"></span>ern e<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>f\u00fcr<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>e Art der <span class=\"_ _a\"></span>Liegensch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ft zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> B<span class=\"_ _d\"></span>estimmu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>des highest-<span class=\"_ _a\"></span>and-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cfe\">best-us<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> val<span class=\"_ _d\"></span>ue her<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>zogen werd<span class=\"_ _a\"></span>en kan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs1d00\">ER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>RAGS<span class=\"_ _a\"></span>WE<span class=\"_ _1\"></span>R<span class=\"_ _a\"></span>TVERF<span class=\"_ _2\"></span>AHREN<span class=\"_ _d\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d01\">Der <span class=\"_ _3\"></span>Wert <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Immobili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wird <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>diesem<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erfahr<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>durc<span class=\"_ _a\"></span>h <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>Kapitali<span class=\"_ _a\"></span>sierung <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>zuk\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftig <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>erwartende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>erzielten </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d02\">Rohertr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gs <span class=\"_ _f\"> </span>z<span class=\"_ _1\"></span>um<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>angemess<span class=\"_ _d\"></span>enen<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Zinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>unt<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>Ber\u00fccksichtigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>zu <span class=\"_ _11\"> </span>erwarte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Nutz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>dauer <span class=\"_ _11\"> </span>ermittelt. <span class=\"_ _11\"> </span>D<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d03\">Abzug des tats\u00e4chlic<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>A<span class=\"_ _d\"></span>ufwands f\u00fcr Betrieb, Insta<span class=\"_ _d\"></span>ndhal<span class=\"_ _d\"></span>tung und V<span class=\"_ _a\"></span>erwaltu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g (Bewirts<span class=\"_ _a\"></span>chaftungsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _d\"></span>and) errec<span class=\"_ _a\"></span>hnet<span class=\"_ _1\"></span> sich<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2517\">der R<span class=\"_ _d\"></span>einertrag.<span class=\"_ _a\"></span> Dar\u00fcbe<span class=\"_ _a\"></span>r hina<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den das A<span class=\"_ _a\"></span>usfallwag<span class=\"_ _a\"></span>nis und <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>llf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>ige Liq<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ida<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ionse<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>l\u00f6s<span class=\"_ _d\"></span>e bz<span class=\"_ _a\"></span>w.<span class=\"_ _a\"></span> -kost<span class=\"_ _d\"></span>en b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>cksichtigt. <span class=\"_ _a\"></span>Der </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d04\">Zinssatz z<span class=\"_ _d\"></span>ur Ermittl<span class=\"_ _a\"></span>ung des Ertragsw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts ric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>t sich nach d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> erzielb<span class=\"_ _a\"></span>aren K<span class=\"_ _d\"></span>apital<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sung. De<span class=\"_ _a\"></span>r Re<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ertrag,<span class=\"_ _a\"></span> verringert u<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d05\">den <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erzinsungsb<span class=\"_ _a\"></span>etrag <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Bode<span class=\"_ _a\"></span>nwerts, <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>mi<span class=\"_ _d\"></span>t <span class=\"_ _1\"></span>dem <span class=\"_ _3\"></span>Zins<span class=\"_ _a\"></span>satz <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Restnut<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>dauer <span class=\"_ _1\"></span>kapitalis<span class=\"_ _d\"></span>iert <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>e<span class=\"_ _d\"></span>rgibt<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>dam<span class=\"_ _a\"></span>it </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d06\">den <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trags<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>ba<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>eser <span class=\"_ _3\"></span>Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _1\"></span>wird <span class=\"_ _1\"></span>mit <span class=\"_ _3\"></span>dem <span class=\"_ _3\"></span>Bo<span class=\"_ _a\"></span>denwe<span class=\"_ _d\"></span>rt <span class=\"_ _3\"></span>summ<span class=\"_ _d\"></span>iert <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>ergib<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>amit <span class=\"_ _3\"></span>den <span class=\"_ _1\"></span>Gesam<span class=\"_ _a\"></span>t-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d07\">ertragswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Lieg<span class=\"_ _a\"></span>enschaft.<span class=\"_ _a\"></span> </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs1d09\">DISCOUN<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>ED C<span class=\"_ _a\"></span>ASH FLOW-<span class=\"_ _a\"></span>VERF<span class=\"_ _a\"></span>AHR<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2518\">D<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Di<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>oun<span class=\"_ _a\"></span>ted<span class=\"_ _a\"></span> Cas<span class=\"_ _a\"></span>h flo<span class=\"_ _a\"></span>w-<span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>fa<span class=\"_ _a\"></span>hr<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> ist<span class=\"_ _a\"></span> ein<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>rm<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>tlun<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>verf<span class=\"_ _a\"></span>ahr<span class=\"_ _2\"></span>en,<span class=\"_ _a\"></span> be<span class=\"_ _a\"></span>i de<span class=\"_ _a\"></span>m Za<span class=\"_ _a\"></span>hlu<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>r\u00f6m<span class=\"_ _a\"></span>e i<span class=\"_ _a\"></span>nner<span class=\"_ _a\"></span>hal<span class=\"_ _a\"></span>b d<span class=\"_ _a\"></span>er P<span class=\"_ _a\"></span>ro<span class=\"_ _a\"></span>gn<span class=\"_ _a\"></span>ose<span class=\"_ _a\"></span>pha<span class=\"_ _a\"></span>se </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d0a\">(P<span class=\"_ _a\"></span>has<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>I)<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>dis<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>nti<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>au<span class=\"_ _a\"></span>f <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Bew<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>tung<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>hta<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>da<span class=\"_ _a\"></span>rge<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ellt<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n.<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>sko<span class=\"_ _a\"></span>nt<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>er<span class=\"_ _a\"></span>fol<span class=\"_ _a\"></span>gt<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>mi<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nem<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Zi<span class=\"_ _a\"></span>nss<span class=\"_ _a\"></span>atz<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>ei<span class=\"_ _a\"></span>ner<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>ver<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d0b\">g<span class=\"_ _a\"></span>lei<span class=\"_ _a\"></span>chb<span class=\"_ _a\"></span>ar <span class=\"_ _e\"></span>ri<span class=\"_ _a\"></span>sik<span class=\"_ _a\"></span>or<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>Inv<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>on<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>zu<span class=\"_ _a\"></span>z\u00fcg<span class=\"_ _a\"></span>li<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>o<span class=\"_ _d\"></span>bj<span class=\"_ _a\"></span>ekt<span class=\"_ _a\"></span>- <span class=\"_ _f\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _f\"> </span>ma<span class=\"_ _a\"></span>rkt<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>pez<span class=\"_ _a\"></span>ifi<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>her <span class=\"_ _e\"></span>Zus<span class=\"_ _a\"></span>chl<span class=\"_ _2\"></span>\u00e4ge<span class=\"_ _a\"></span>. <span class=\"_ _f\"> </span>Di<span class=\"_ _a\"></span>e <span class=\"_ _f\"> </span>Ja<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>ro<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>tr\u00e4<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>zuz\u00fcg<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>h <span class=\"_ _f\"> </span>Lee<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d0c\">s<span class=\"_ _a\"></span>tan<span class=\"_ _a\"></span>ds<span class=\"_ _a\"></span>verm<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>etu<span class=\"_ _a\"></span>ng <span class=\"_ _4\"></span>(zu <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nem <span class=\"_ _4\"></span>akt<span class=\"_ _a\"></span>uel<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>Ma<span class=\"_ _a\"></span>rktm<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>etzi<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>) <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>ab<span class=\"_ _a\"></span>z\u00fcg<span class=\"_ _a\"></span>li<span class=\"_ _a\"></span>ch <span class=\"_ _2\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>nic<span class=\"_ _a\"></span>ht <span class=\"_ _4\"></span>uml<span class=\"_ _a\"></span>eg<span class=\"_ _d\"></span>ba<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>Bew<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>rts<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>af<span class=\"_ _a\"></span>tu<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>st<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>ben<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>den<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2519\">Ja<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>rag<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>Dur<span class=\"_ _2\"></span>ch <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>g<span class=\"_ _a\"></span>ena<span class=\"_ _d\"></span>ue<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Bet<span class=\"_ _a\"></span>ra<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>tung<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>wei<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>\u00fcb<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>nzel<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>P<span class=\"_ _a\"></span>rog<span class=\"_ _a\"></span>no<span class=\"_ _a\"></span>sej<span class=\"_ _a\"></span>ahr<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>bes<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>ht <span class=\"_ _3\"></span>bei<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>erf<span class=\"_ _a\"></span>ahr<span class=\"_ _2\"></span>en <span class=\"_ _e\"></span>di<span class=\"_ _a\"></span>e </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d0d\">M<span class=\"_ _a\"></span>\u00f6gl<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>chk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>t,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>I<span class=\"_ _a\"></span>nve<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>tio<span class=\"_ _a\"></span>ne<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Le<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>t\u00e4<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ei<span class=\"_ _2\"></span>nzel<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Jah<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>zu<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>dn<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>em<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>ts<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>m<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>rhi<span class=\"_ _a\"></span>nei<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>zu ber<span class=\"_ _a\"></span>\u00fcc<span class=\"_ _a\"></span>k-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d0e\">s<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>htig<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> In<span class=\"_ _a\"></span> P<span class=\"_ _a\"></span>has<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>II<span class=\"_ _a\"></span> wi<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>er f<span class=\"_ _a\"></span>ik<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>ve <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>\u00e4u\u00dfe<span class=\"_ _a\"></span>run<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>erl<span class=\"_ _a\"></span>\u00f6<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>am<span class=\"_ _a\"></span> End<span class=\"_ _a\"></span>e <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>Pr<span class=\"_ _a\"></span>og<span class=\"_ _a\"></span>nos<span class=\"_ _a\"></span>ep<span class=\"_ _a\"></span>has<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>(m<span class=\"_ _a\"></span>eis<span class=\"_ _a\"></span>t 1<span class=\"_ _a\"></span>0 <span class=\"_ _a\"></span>Ja<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>e) <span class=\"_ _a\"></span>dur<span class=\"_ _2\"></span>ch <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Kapi<span class=\"_ _a\"></span>tal<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span> </div>der <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>uk\u00fcnfti<span class=\"_ _d\"></span>gen <span class=\"_ _1\"></span>Zahlungss<span class=\"_ _a\"></span>tr\u00f6me <span class=\"_ _1\"></span>bere<span class=\"_ _a\"></span>chnet. <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ssa<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnung <span class=\"_ _1\"></span>ergibt <span class=\"_ _1\"></span>sich <span class=\"_ _3\"></span>aus <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erzinsu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>einer <span class=\"_ _3\"></span>ve<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>gleichbar risi<span class=\"_ _d\"></span>korei<span class=\"_ _d\"></span>chen Investitio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zuz\u00fcgli<span class=\"_ _d\"></span>ch <span class=\"_ _1\"></span>m<span class=\"_ _d\"></span>arkt- und <span class=\"_ _1\"></span>objektbe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>oge<span class=\"_ _a\"></span>ner <span class=\"_ _1\"></span>Aufsc<span class=\"_ _a\"></span>hl\u00e4ge, <span class=\"_ _1\"></span>abz<span class=\"_ _d\"></span>\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>r zu e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten<span class=\"_ _d\"></span>den Wert-<span class=\"_ _3ca\"> </span>steigeru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g.<span class=\"_ _a\"></span> SACHW<span class=\"_ _d\"></span>ER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>VERF<span class=\"_ _2\"></span>AHREN<span class=\"_ _a\"></span> Das Sac<span class=\"_ _a\"></span>hwe<span class=\"_ _1\"></span>rtv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en setzt sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> aus dem <span class=\"_ _a\"></span>Bodenwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t, de<span class=\"_ _a\"></span>m Geb\u00e4ude<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert, d<span class=\"_ _a\"></span>em Wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Au\u00dfen<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>agen sowie dem <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt der vo<span class=\"_ _a\"></span>rhandene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>schl\u00fcss<span class=\"_ _a\"></span>e z<span class=\"_ _d\"></span>usamm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>und stell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> m<span class=\"_ _a\"></span>arktorien<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ier<span class=\"_ _d\"></span>tes V<span class=\"_ _2\"></span>erfahr<span class=\"_ _a\"></span>en dar<span class=\"_ _4\"></span>. D<span class=\"_ _a\"></span>ieses V<span class=\"_ _2\"></span>erfahr<span class=\"_ _a\"></span>en wir<span class=\"_ _a\"></span>d grunds<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tzli<span class=\"_ _a\"></span>ch f\u00fcr die W<span class=\"_ _a\"></span>ertermi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>tlung ei<span class=\"_ _a\"></span>ner unbeb<span class=\"_ _a\"></span>auten Liege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>haft a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ewandt.  Der <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>enwert <span class=\"_ _1\"></span>wird <span class=\"_ _1\"></span>\u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wieg<span class=\"_ _d\"></span>end <span class=\"_ _1\"></span>mittels <span class=\"_ _1\"></span>Resid<span class=\"_ _a\"></span>ualwertverfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ermitt<span class=\"_ _a\"></span>elt, <span class=\"_ _3\"></span>wobei <span class=\"_ _1\"></span>seit <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>Jahr 201<span class=\"_ _a\"></span>8 <span class=\"_ _3\"></span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Bebau<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>ab-<span class=\"_ _3ca\"> </span>schlag <span class=\"_ _1\"></span>mehr <span class=\"_ _1\"></span>angeset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t, <span class=\"_ _1\"></span>sondern <span class=\"_ _1\"></span>ein <span class=\"_ _3\"></span>Zu- <span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ag <span class=\"_ _3\"></span>f\u00fcr<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Me<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>-/Minderaus<span class=\"_ _a\"></span>nutzung <span class=\"_ _1\"></span>herange<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>oge<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>wird.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Auf <span class=\"_ _1\"></span>Grundla<span class=\"_ _a\"></span>ge einer <span class=\"_ _3\"></span>ver<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fac<span class=\"_ _d\"></span>ht <span class=\"_ _3\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rte<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>N<span class=\"_ _d\"></span>utzfl\u00e4<span class=\"_ _a\"></span>chen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tudie <span class=\"_ _3\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h <span class=\"_ _e\"></span>Absc<span class=\"_ _a\"></span>h\u00e4tzung <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Beba<span class=\"_ _a\"></span>uungsm\u00f6gli<span class=\"_ _d\"></span>chkeit<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Um<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>gebungsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g wird festg<span class=\"_ _a\"></span>estellt, ob e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Me<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>- <span class=\"_ _1\"></span>oder Min<span class=\"_ _a\"></span>der<span class=\"_ _1\"></span>nutz<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>vorliegt. Dies<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Ermittl<span class=\"_ _d\"></span>ung wird so<span class=\"_ _a\"></span>wohl im E<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>wert- als auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> im S<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>chwert<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _d\"></span>ngew<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndt. Da j<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>doc<span class=\"_ _a\"></span>h au<span class=\"_ _1\"></span>fgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> mi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tre<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htli<span class=\"_ _a\"></span>chen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ebu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span>heit der<span class=\"_ _1\"></span> Ei<span class=\"_ _a\"></span>nheiten ein allf\u00e4l<span class=\"_ _d\"></span>lig<span class=\"_ _d\"></span>es <span class=\"_ _a\"></span>Nu<span class=\"_ _1\"></span>tzfl<span class=\"_ _d\"></span>\u00e4chenpo<span class=\"_ _a\"></span>tential <span class=\"_ _a\"></span>nicht <span class=\"_ _a\"></span>gehob<span class=\"_ _a\"></span>en w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en k<span class=\"_ _a\"></span>ann, <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>nwert m<span class=\"_ _a\"></span>eist <span class=\"_ _a\"></span>anhand <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>tats\u00e4<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>vorhan<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nen Nutzfl\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e ermit<span class=\"_ _a\"></span>telt. WER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>MIND<span class=\"_ _a\"></span>ER<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>EN IMMOBI<span class=\"_ _a\"></span>LIEN Selbstge<span class=\"_ _a\"></span>nutzte <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>Finanzinves<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>itio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gehalt<span class=\"_ _d\"></span>ene <span class=\"_ _2\"></span>Immobil<span class=\"_ _a\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>reg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lm\u00e4<span class=\"_ _a\"></span>\u00dfigen <span class=\"_ _2\"></span>Abst\u00e4nd<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>durch <span class=\"_ _2\"></span>allgem<span class=\"_ _a\"></span>ein <span class=\"_ _2\"></span>beeidete<span class=\"_ _a\"></span> und geric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>ch zertifiziert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Sa<span class=\"_ _a\"></span>chverst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dige f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Ho<span class=\"_ _a\"></span>chbau- u<span class=\"_ _a\"></span>nd Immobil<span class=\"_ _d\"></span>ienbe<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng be<span class=\"_ _a\"></span>wertet. <span class=\"_ _a\"></span> Ist der beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde Zeit<span class=\"_ _a\"></span>wert kleine<span class=\"_ _d\"></span>r als der B<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>chwer<span class=\"_ _a\"></span>t (<span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>haffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>ten abz\u00fcglic<span class=\"_ _a\"></span>h kumulierte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> pla<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>m\u00e4\u00dfig<span class=\"_ _d\"></span>er und a<span class=\"_ _a\"></span>u\u00dfer<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>planm\u00e4\u00dfig<span class=\"_ _a\"></span>er <span class=\"_ _10\"> </span>Abschr<span class=\"_ _a\"></span>eibungen), <span class=\"_ _10\"> </span>liegt<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tminde<span class=\"_ _a\"></span>rung <span class=\"_ _10\"> </span>vor<span class=\"_ _4\"></span>. <span class=\"_ _12\"> </span>Dem<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ufolge<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>wir<span class=\"_ _a\"></span>d <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>Buchwert <span class=\"_ _11\"> </span>erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _11\"> </span>auf <span class=\"_ _10\"> </span>den<span class=\"_ _a\"></span> niedriger<span class=\"_ _a\"></span>en b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>\u00fcr <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>as <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>eststell<span class=\"_ _a\"></span>en ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r W<span class=\"_ _a\"></span>ertauf<span class=\"_ _a\"></span>holung <span class=\"_ _d\"></span>ist <span class=\"_ _a\"></span>die gl<span class=\"_ _a\"></span>eiche Met<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>f\u00fcr eine <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ertmind<span class=\"_ _a\"></span>erung <span class=\"_ _1\"></span>anzu<span class=\"_ _a\"></span>wenden. Zu <span class=\"_ _1\"></span>jedem Bil<span class=\"_ _a\"></span>anzstichtag wir<span class=\"_ _a\"></span>d \u00fc<span class=\"_ _1\"></span>berp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcft, ob Anzeich<span class=\"_ _d\"></span>en daf\u00fcr vorliegen, dass eine We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t-<span class=\"_ _3ca\"> </span>aufholu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>stattg<span class=\"_ _a\"></span>efunden <span class=\"_ _e\"></span>hat. <span class=\"_ _f\"> </span>Der <span class=\"_ _e\"></span>Buchwert <span class=\"_ _e\"></span>nach <span class=\"_ _f\"> </span>W<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ta<span class=\"_ _a\"></span>ufh<span class=\"_ _1\"></span>olu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>arf <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Buch<span class=\"_ _d\"></span>wert <span class=\"_ _e\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _e\"></span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsteig<span class=\"_ _a\"></span>en, <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>sich, <span class=\"_ _e\"></span>unter Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eibunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, oh<span class=\"_ _a\"></span>ne v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rherige W<span class=\"_ _a\"></span>ertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>derung <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eben h\u00e4tte.<span class=\"_ _a\"></span> Sowohl<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Wertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>erunge<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>als <span class=\"_ _f\"></span>auc<span class=\"_ _d\"></span>h <span class=\"_ _11\"> </span>We<span class=\"_ _a\"></span>rtaufholu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>wi<span class=\"_ _d\"></span>nn- <span class=\"_ _f\"> </span>und <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erlustre<span class=\"_ _a\"></span>chnung <span class=\"_ _f\"> </span>erfasst <span class=\"_ _e\"></span>und <span class=\"_ _11\"> </span>sind<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>in Anhanga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _d\"></span>be 9. Det<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>s zur Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zerngewi<span class=\"_ _a\"></span>nn- und -verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung ab S<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite 109<span class=\"_ _d\"></span> ersi<span class=\"_ _a\"></span>chtlich. Die bei<span class=\"_ _a\"></span>zulegende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte und die <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l-Hier<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>chie gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> I<span class=\"_ _d\"></span>FRS 13 <span class=\"_ _d\"></span>sind <span class=\"_ _a\"></span>unter 16. <span class=\"_ _d\"></span>Bemessu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>es beizulege<span class=\"_ _a\"></span>nden Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts a<span class=\"_ _a\"></span>b Seite 119<span class=\"_ _a\"></span> angef\u00fchrt<span class=\"_ _a\"></span>. Sonstig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Angab<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>z<span class=\"_ _a\"></span>um Bewertung<span class=\"_ _a\"></span>sprozess Der <span class=\"_ _1\"></span>Geb<span class=\"_ _a\"></span>rauch unterschiedli<span class=\"_ _a\"></span>cher <span class=\"_ _1\"></span>Prei<span class=\"_ _d\"></span>sfi<span class=\"_ _d\"></span>ndungsm<span class=\"_ _a\"></span>odelle und Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> kann <span class=\"_ _1\"></span>zu untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedli<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>Erge<span class=\"_ _a\"></span>bn<span class=\"_ _1\"></span>isse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> hinsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tli<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> des <span class=\"_ _d\"></span>bei<span class=\"_ _a\"></span>zulegenden <span class=\"_ _a\"></span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tes <span class=\"_ _a\"></span>f\u00fchr<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>\u00c4nder<span class=\"_ _a\"></span>ungen d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Sch\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zung<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>die d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ermittl<span class=\"_ _a\"></span>ung d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>beizulege<span class=\"_ _a\"></span>nden Zeitwertes <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6gensw<span class=\"_ _a\"></span>erten <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>F\u00e4ll<span class=\"_ _d\"></span>en <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>Grunde<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>liegen, <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>dene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>keine <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Mark<span class=\"_ _a\"></span>tpreis<span class=\"_ _d\"></span>e <span class=\"_ _e\"></span>verf\u00fcgb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r <span class=\"_ _e\"></span>sin<span class=\"_ _a\"></span>d, k\u00f6nnen  Ab-  u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d  Zusch<span class=\"_ _a\"></span>reibunge<span class=\"_ _a\"></span>n <span class=\"_ _7\"> </span>d<span class=\"_ _d\"></span>es  Buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts  der  betref<span class=\"_ _a\"></span>fend<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte  und  die  Erfass<span class=\"_ _a\"></span>ung  e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es  e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t-<span class=\"_ _3ca\"> </span>sprec<span class=\"_ _a\"></span>henden A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _d\"></span>ands b<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>w<span class=\"_ _a\"></span>. Er<span class=\"_ _a\"></span>trags in der <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ewi<span class=\"_ _a\"></span>nn- und V<span class=\"_ _2\"></span>erlustr<span class=\"_ _a\"></span>echn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng erfor<span class=\"_ _2\"></span>dern<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Bestimmt<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>Kapit<span class=\"_ _d\"></span>alanlage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>blic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>ise<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>icht <span class=\"_ _1\"></span>wiederkehr<span class=\"_ _a\"></span>end <span class=\"_ _3\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>Fair <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>alue <span class=\"_ _1\"></span>bewertet<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>einm<span class=\"_ _a\"></span>alig mit dem <span class=\"_ _1\"></span>Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert bewer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>t,<span class=\"_ _d\"></span> wenn Erei<span class=\"_ _d\"></span>gnisse ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>er\u00e4<span class=\"_ _d\"></span>nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n von Umst\u00e4nde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Anlass zur V<span class=\"_ _2\"></span>ermut<span class=\"_ _d\"></span>un<span class=\"_ _1\"></span>g geb<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>dass der Buchwer<span class=\"_ _a\"></span>t n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t m<span class=\"_ _a\"></span>ehr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>erzielbar sei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> k\u00f6<span class=\"_ _a\"></span>nnte<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Bewertung<span class=\"_ _a\"></span>shierarchi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _d\"></span> Die VI<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>-V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungsg<span class=\"_ _a\"></span>ruppe or<span class=\"_ _a\"></span>dnet alle <span class=\"_ _a\"></span>Finanzi<span class=\"_ _d\"></span>nstrume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iner St<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe<span class=\"_ _a\"></span> der Be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>ungshierar<span class=\"_ _a\"></span>chie des I<span class=\"_ _a\"></span>FRS 13 <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u. G<span class=\"_ _a\"></span>em\u00e4\u00df der  d<span class=\"_ _a\"></span>ezentrale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Organis<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tionss<span class=\"_ _a\"></span>truktur <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>VIG-V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsgruppe <span class=\"_ _12\"> </span>sind <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zeln<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  T<span class=\"_ _5b\"></span>oc<span class=\"_ _d\"></span>htergesel<span class=\"_ _a\"></span>lschaften <span class=\"_ _12\"> </span>f\u00fcr <span class=\"_ _12\"> </span>die Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _d\"></span>ung <span class=\"_ _f\"> </span>diese<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>Ka<span class=\"_ _1\"></span>tego<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>erung <span class=\"_ _e\"></span>veran<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>wo<span class=\"_ _d\"></span>rtlic<span class=\"_ _d\"></span>h. <span class=\"_ _f\"> </span>Dies <span class=\"_ _e\"></span>ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt <span class=\"_ _e\"></span>insbeso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>e <span class=\"_ _f\"> </span>auch <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>lokal<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>Kenntniss<span class=\"_ _d\"></span>e <span class=\"_ _e\"></span>z<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span> Qualit\u00e4t <span class=\"_ _a\"></span>der einzelne<span class=\"_ _d\"></span>n Zeit<span class=\"_ _a\"></span>werte bzw<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>f\u00e4lli<span class=\"_ _a\"></span>g notw<span class=\"_ _1\"></span>endig<span class=\"_ _a\"></span>er Inputpa<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>eter f\u00fcr ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Mo<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g.<div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2523\">Die beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zeit<span class=\"_ _a\"></span>werte werd<span class=\"_ _a\"></span>en mittels f<span class=\"_ _a\"></span>olgender Hi<span class=\"_ _a\"></span>erarchie g<span class=\"_ _a\"></span>em\u00e4\u00df IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 13 <span class=\"_ _d\"></span>ermi<span class=\"_ _d\"></span>ttelt: </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2524\">\u2022<span class=\"_ _8\"> </span>Die Bestimm<span class=\"_ _a\"></span>ung des beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>enden Zei<span class=\"_ _d\"></span>twerts <span class=\"_ _d\"></span>von <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ins<span class=\"_ _d\"></span>trument<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n be<span class=\"_ _a\"></span>ruht<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>ener<span class=\"_ _d\"></span>ell auf Pr<span class=\"_ _a\"></span>eisnoti<span class=\"_ _a\"></span>erungen auf ak<span class=\"_ _a\"></span>tiven<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2525\">M\u00e4rkte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fcr i<span class=\"_ _d\"></span>dentisc<span class=\"_ _a\"></span>he V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werte oder S<span class=\"_ _a\"></span>chulden (<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ev<span class=\"_ _a\"></span>el 1).<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2526\">\u2022<span class=\"_ _8\"> </span>Handelt es s<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t notie<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>Fina<span class=\"_ _a\"></span>nzin<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e o<span class=\"_ _a\"></span>der sind kein<span class=\"_ _a\"></span>e Preis<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>otie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>uf aktiven M\u00e4<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kt<span class=\"_ _a\"></span>en verf\u00fcgb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>,<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2527\">wird d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>wert anhand <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ktpr<span class=\"_ _a\"></span>eisnotie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>unge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r \u00e4h<span class=\"_ _d\"></span>nli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte ode<span class=\"_ _d\"></span>r Preis<span class=\"_ _a\"></span>notierung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n a<span class=\"_ _a\"></span>uf n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2528\">aktive<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> M\u00e4<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kten <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>Le<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>el 2). <span class=\"_ _a\"></span>F\u00fcr Level<span class=\"_ _d\"></span>-2-Be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den g\u00e4ngige <span class=\"_ _a\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmo<span class=\"_ _d\"></span>del<span class=\"_ _a\"></span>le herange<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>oge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2529\">dere<span class=\"_ _d\"></span>n Inputf<span class=\"_ _a\"></span>aktore<span class=\"_ _a\"></span>n a<span class=\"_ _1\"></span>m M<span class=\"_ _a\"></span>arkt beo<span class=\"_ _d\"></span>bachtba<span class=\"_ _a\"></span>r sind. Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se Mod<span class=\"_ _a\"></span>elle wer<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n vor <span class=\"_ _d\"></span>allem f<span class=\"_ _a\"></span>\u00fcr illiq<span class=\"_ _a\"></span>uide A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>eihen <span class=\"_ _a\"></span>(Barw<span class=\"_ _a\"></span>ertmet<span class=\"_ _a\"></span>hod<span class=\"_ _d\"></span>e)<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs252a\">und s<span class=\"_ _a\"></span>trukt<span class=\"_ _a\"></span>uriert<span class=\"_ _a\"></span>e W<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tpapi<span class=\"_ _a\"></span>ere ang<span class=\"_ _a\"></span>ewandt.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs252b\">\u2022<span class=\"_ _8\"> </span>Der beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _d\"></span>ert vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> besti<span class=\"_ _a\"></span>mmten Fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>enten<span class=\"_ _1\"></span>, i<span class=\"_ _a\"></span>nsbeson<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>e Schuldv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsc<span class=\"_ _a\"></span>hreibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs252c\">ohne akti<span class=\"_ _d\"></span>ven Ka<span class=\"_ _a\"></span>pitalmarkt so<span class=\"_ _a\"></span>wie von Im<span class=\"_ _a\"></span>mobilien, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nhand <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on B<span class=\"_ _a\"></span>ewertungsmo<span class=\"_ _d\"></span>del<span class=\"_ _a\"></span>len<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>estimm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>deren In<span class=\"_ _a\"></span>putfaktor<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs252d\">\u00fcberwiege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t am <span class=\"_ _d\"></span>Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kt beob<span class=\"_ _a\"></span>achtet <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den k\u00f6n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en. Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se Mod<span class=\"_ _a\"></span>elle ber\u00fccksi<span class=\"_ _a\"></span>chtigen <span class=\"_ _a\"></span>unt<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r ander<span class=\"_ _a\"></span>em T<span class=\"_ _4\"></span>ransaktion<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs252e\">in nicht <span class=\"_ _d\"></span>aktive<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> M\u00e4<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, G<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Expe<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n u<span class=\"_ _d\"></span>nd Str<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ktu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> der Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6me <span class=\"_ _a\"></span>(Level 3).<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs252f\">Fol<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> T<span class=\"_ _5b\"></span>abell<span class=\"_ _a\"></span>e leg<span class=\"_ _a\"></span>t di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> ve<span class=\"_ _a\"></span>rwe<span class=\"_ _a\"></span>ndet<span class=\"_ _a\"></span>en Me<span class=\"_ _a\"></span>thod<span class=\"_ _a\"></span>en und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e wi<span class=\"_ _a\"></span>chtig<span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>n Inp<span class=\"_ _a\"></span>utfa<span class=\"_ _a\"></span>ktor<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>tre<span class=\"_ _a\"></span>nnt<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Le<span class=\"_ _a\"></span>vel<span class=\"_ _d\"></span> 2 und<span class=\"_ _a\"></span> Lev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l 3 da<span class=\"_ _a\"></span>r<span class=\"_ _2\"></span>. D<span class=\"_ _a\"></span>ie </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2530\">dab<span class=\"_ _a\"></span>ei <span class=\"_ _a\"></span>err<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>net<span class=\"_ _a\"></span>en Z<span class=\"_ _a\"></span>eit<span class=\"_ _a\"></span>werte<span class=\"_ _a\"></span> k\u00f6<span class=\"_ _a\"></span>nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>eg<span class=\"_ _d\"></span>elm<span class=\"_ _a\"></span>\u00e4\u00dfig<span class=\"_ _a\"></span>e al<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>auc<span class=\"_ _d\"></span>h <span class=\"_ _a\"></span>nic<span class=\"_ _a\"></span>ht w<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span>kehr<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span>de <span class=\"_ _a\"></span>Be<span class=\"_ _d\"></span>we<span class=\"_ _a\"></span>rtu<span class=\"_ _a\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>hera<span class=\"_ _a\"></span>nge<span class=\"_ _d\"></span>zog<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n.<span class=\"_ _d\"></span> </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs2531\">Preismetho<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span><span class=\"fs7\">A<span class=\"_ _1\"></span>ngewendet a<span class=\"_ _1\"></span>uf <span class=\"_ _20f\"> </span>Be<span class=\"_ _1\"></span>izulegender </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs2532\">Zeitwert<span class=\"_ _1\"></span> </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs2533\">Input-Para<span class=\"_ _1\"></span>mete<span class=\"_ _1\"></span>r </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs2534\">Lev<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> <span class=\"_ _dd\"> </span>beobachtbar<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2535\">Bar<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2536\">Anleihen<span class=\"_ _1\"></span>; Schuldschein<span class=\"_ _1\"></span>darlehen; Darlehen;<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2537\">verbriefte Verbind<span class=\"_ _1\"></span>lichkeit<span class=\"_ _1\"></span>en und<span class=\"_ _1\"></span> nachrangige </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2538\">Verbindlich<span class=\"_ _1\"></span>keiten </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2539\">Theoretischer Kurs<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs253a\">Emittent<span class=\"_ _1\"></span>en-, sektoren- bzw<span class=\"_ _1\"></span>. ratingabh\u00e4n<span class=\"_ _1\"></span>gige </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs253b\">Zinsstruktur<span class=\"_ _1\"></span>kurve </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs253c\">Bar<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>or M<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>l </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs253d\">Anleihen<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> Schuldscheind<span class=\"_ _1\"></span>arlehen mit sons<span class=\"_ _1\"></span>tigen </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs253e\">eingebetteten<span class=\"_ _1\"></span> Derivaten </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs253f\">Theoretischer Kurs<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2540\">Geldmarkt- und<span class=\"_ _1\"></span> Swapkurve; imp<span class=\"_ _1\"></span>lizite </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2541\">Volatilit\u00e4tsoberfl\u00e4<span class=\"_ _1\"></span>che; Caps- &amp; F<span class=\"_ _1\"></span>loors-<span class=\"_ _1\"></span>Volatilit\u00e4ten; </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2542\">Emittent<span class=\"_ _1\"></span>en-, sektoren- bzw<span class=\"_ _1\"></span>. ratingabh\u00e4n<span class=\"_ _1\"></span>gige </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2543\">Zinsstruktur<span class=\"_ _1\"></span>kurve </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2544\">Bar<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _39a\"> </span>Devisentermink<span class=\"_ _1\"></span>ontrakte<span class=\"_ _1\"></span> <span class=\"_ _38d\"> </span>Theoretischer Kurs<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2545\">Devisenkurse; Ge<span class=\"_ _1\"></span>ldmarkt<span class=\"_ _1\"></span>kurven in den b<span class=\"_ _1\"></span>etroffenen<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2546\">W\u00e4hrung<span class=\"_ _1\"></span>en </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2547\">Bar<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _39a\"> </span>Zins-/W\u00e4hrung<span class=\"_ _1\"></span>sswap<span class=\"_ _1\"></span>s <span class=\"_ _10a\"> </span>Theoretischer Kurs<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2548\">Devisenkurse; Ge<span class=\"_ _1\"></span>ldmarkt- und<span class=\"_ _1\"></span> Swapkurv<span class=\"_ _1\"></span>en in d<span class=\"_ _1\"></span>en </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2549\">betroffenen W\u00e4h<span class=\"_ _1\"></span>rungen<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs254a\">Opt<span class=\"_ _1\"></span>ions<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> <span class=\"_ _42\"> </span>A<span class=\"_ _1\"></span>ktienoptionen<span class=\"_ _1\"></span> <span class=\"_ _39b\"> </span>Theoretischer Kurs<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs254b\">Aktienkurse zum<span class=\"_ _1\"></span> Bewertu<span class=\"_ _1\"></span>ngsstichtag;<span class=\"_ _1\"></span> implizite </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs254c\">Volatilit\u00e4ten; Zins<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>kturkurve </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs254d\">Lev<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span> <span class=\"_ _dd\"> </span>(nicht) beobacht<span class=\"_ _1\"></span>bar<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs254e\">Opt<span class=\"_ _1\"></span>ions<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> <span class=\"_ _42\"> </span>A<span class=\"_ _1\"></span>ktienoptionen<span class=\"_ _1\"></span> <span class=\"_ _39b\"> </span>Theoretischer Kurs<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs254f\">Aktienkurse zum<span class=\"_ _1\"></span> Bewertu<span class=\"_ _1\"></span>ngsstichtag;<span class=\"_ _1\"></span> Volatilit\u00e4ten; </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2550\">Zinsstruktur<span class=\"_ _1\"></span>kurve </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2551\">Ver<span class=\"_ _1\"></span>keh<span class=\"_ _1\"></span>rsw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tm<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e <span class=\"_ _352\"> </span>Im<span class=\"_ _1\"></span>mobilien <span class=\"_ _f9\"> </span>Gutachter-Wert<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2552\">Immobiliens<span class=\"_ _1\"></span>pezifische Ertrags- <span class=\"_ _1\"></span>und </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2553\">Aufw<span class=\"_ _1\"></span>andsp<span class=\"_ _1\"></span>arameter; Kapitalisierungs<span class=\"_ _1\"></span>zinssatz;<span class=\"_ _1\"></span> Daten </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2554\">zu vergleichbaren T<span class=\"_ _1\"></span>ransa<span class=\"_ _1\"></span>ktionen </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2555\">Dis<span class=\"_ _1\"></span>coun<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Ca<span class=\"_ _1\"></span>sh <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>-Mod<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>Immob<span class=\"_ _1\"></span>ilien <span class=\"_ _f9\"> </span>Gutachter-Wert </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2556\">Immobiliens<span class=\"_ _1\"></span>pezifische Ertrags- <span class=\"_ _1\"></span>und </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2557\">Aufw<span class=\"_ _1\"></span>andsp<span class=\"_ _1\"></span>arameter; Diskontierungsz<span class=\"_ _1\"></span>inssatz; </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2558\">Indexierung<span class=\"_ _1\"></span>en </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2559\">Mult<span class=\"_ _1\"></span>ip<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s M<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e <span class=\"_ _4a\"> </span>Aktien <span class=\"_ _135\"> </span>Th<span class=\"_ _1\"></span>eoretischer Kurs </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs255a\">Unterneh<span class=\"_ _1\"></span>menssp<span class=\"_ _1\"></span>ezifische Ertragsz<span class=\"_ _1\"></span>ahlen; </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs255b\">branchen\u00fcb<span class=\"_ _1\"></span>licher Multipli<span class=\"_ _1\"></span>kator </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs255c\">Dis<span class=\"_ _1\"></span>coun<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Ca<span class=\"_ _1\"></span>sh <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>-Mod<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>Aktien <span class=\"_ _135\"> </span>T<span class=\"_ _1\"></span>heoretischer Kurs<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs255d\">Unterneh<span class=\"_ _1\"></span>menssp<span class=\"_ _1\"></span>ezifische Ertragsz<span class=\"_ _1\"></span>ahlen; </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs255e\">Diskontierungs<span class=\"_ _1\"></span>zinssatz<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs255f\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e E<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>enm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _42\"> </span>Aktien <span class=\"_ _135\"> </span>Buchkurs </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2560\">Unterneh<span class=\"_ _1\"></span>menssp<span class=\"_ _1\"></span>ezifisches Eigen<span class=\"_ _1\"></span>kapital laut </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2561\">Einzelab<span class=\"_ _1\"></span>schluss </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2562\">Fort<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>f\u00fch<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>affu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kost<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2563\">Fixed-Incom<span class=\"_ _1\"></span>e-Instrumente (ill<span class=\"_ _1\"></span>iquide A<span class=\"_ _1\"></span>nleihen, </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2564\">Polizzend<span class=\"_ _1\"></span>arlehen, Darlehen) ohn<span class=\"_ _1\"></span>e beoba<span class=\"_ _1\"></span>chtbare </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2565\">Inputd<span class=\"_ _1\"></span>aten f\u00fcr vergleichbar<span class=\"_ _1\"></span>e Assets </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2566\">Buchkurs <span class=\"_ _176\"> </span>Eins<span class=\"_ _1\"></span>tandspreis; R<span class=\"_ _1\"></span>\u00fcckzahlung<span class=\"_ _1\"></span>spreis; Effektivren<span class=\"_ _1\"></span>dite<span class=\"_ _1\"></span> </div>25.10.<span class=\"ff5b\"> </span>K<span class=\"_ _a\"></span>onzerneigenkapital Die <span class=\"_ _2\"></span>Posten <span class=\"_ _a\"></span>Grundk<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>Sonstig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Kapi<span class=\"_ _d\"></span>talr\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>klage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>enth<span class=\"_ _a\"></span>alten <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Ak<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ion<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>r:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _a\"></span>Holding <span class=\"_ _2\"></span>auf <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Akti<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n eingezahlt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Betr\u00e4g<span class=\"_ _d\"></span>e. In <span class=\"_ _1\"></span>Sonstige Kapit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cklag<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>ist jener T<span class=\"_ _2\"></span>eil der <span class=\"_ _1\"></span>einge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Betr\u00e4ge, der \u00fcber <span class=\"_ _1\"></span>das Grund<span class=\"_ _d\"></span>kapital<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>hin<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ausgeht, <span class=\"_ _3\"></span>dargest<span class=\"_ _a\"></span>ellt. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>\u00fccklag<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>wird <span class=\"_ _3\"></span>gemi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dert <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>exte<span class=\"_ _d\"></span>rn <span class=\"_ _e\"></span>verursac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>Kosten, <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>unmittelb<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>nkapitalm<span class=\"_ _a\"></span>a\u00df-<span class=\"_ _3ca\"> </span>nahmen <span class=\"_ _a\"></span>zusammen<span class=\"_ _d\"></span>h\u00e4ngen <span class=\"_ _a\"></span>(nach Ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>ung von St<span class=\"_ _d\"></span>euer<span class=\"_ _a\"></span>effekt<span class=\"_ _a\"></span>en).<span class=\"_ _3ca\"> </span>Als Gewinnr\u00fcckl<span class=\"_ _a\"></span>agen <span class=\"_ _1\"></span>sind jene Gewinn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> ausgewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die <span class=\"_ _1\"></span>T<span class=\"_ _5b\"></span>och<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>erunt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>nehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> seit <span class=\"_ _1\"></span>ihr<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Zugeh\u00f6<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>igkei<span class=\"_ _d\"></span>t zur <span class=\"_ _1\"></span>VIG<span class=\"_ _a\"></span>-V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungsg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _e\"></span>erziel<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>haben. <span class=\"_ _e\"></span>Diese <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _1\"></span>IG <span class=\"_ _e\"></span>Holding <span class=\"_ _e\"></span>ausges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00fcttet<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>Di<span class=\"_ _d\"></span>videnden <span class=\"_ _e\"></span>re<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>uzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _e\"></span>Dar\u00fcber<span class=\"_ _a\"></span> hinaus werde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Betr\u00e4ge aus <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _a\"></span>er\u00e4nder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Konsol<span class=\"_ _d\"></span>idier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngskr<span class=\"_ _a\"></span>eises hier e<span class=\"_ _1\"></span>rfass<span class=\"_ _a\"></span>t. <span class=\"_ _1\"></span>Bei <span class=\"_ _1\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen von Bilanzier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> und <span class=\"_ _2\"></span>Bewer<span class=\"_ _d\"></span>tungsme<span class=\"_ _a\"></span>thoden <span class=\"_ _2\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Anpass<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>betrag <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _2\"></span>fr\u00fcher<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>Per<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>en, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>nicht <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>Abschl<span class=\"_ _a\"></span>uss <span class=\"_ _2\"></span>einbezoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> im Er<span class=\"_ _a\"></span>\u00f6ffnungsbi<span class=\"_ _a\"></span>lanzwert <span class=\"_ _a\"></span>der Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>r\u00fcckl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er fr\u00fches<span class=\"_ _a\"></span>ten dargestell<span class=\"_ _a\"></span>ten Period<span class=\"_ _a\"></span>e erfasst.<span class=\"_ _a\"></span> Die \u00dc<span class=\"_ _d\"></span>brigen R\u00fccklag<span class=\"_ _a\"></span>en besteh<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n aus <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>icht r<span class=\"_ _a\"></span>ealisierten G<span class=\"_ _a\"></span>ewinnen und <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n aus d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Be<span class=\"_ _a\"></span>wertung von V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>tr\u00e4gen, <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>enten <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtet <span class=\"_ _3\"></span>zu <span class=\"_ _1\"></span>FVtOCI <span class=\"_ _1\"></span>sowie <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>versicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsma<span class=\"_ _a\"></span>thematis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gewinnen<span class=\"_ _a\"></span> und V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>usten, <span class=\"_ _1\"></span>die nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> IAS 19 in<span class=\"_ _1\"></span> der Gesamt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>geb<span class=\"_ _a\"></span>nisrec<span class=\"_ _d\"></span>hnung zu er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>assen <span class=\"_ _1\"></span>sind. Dar<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ber hinaus wer<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> reali<span class=\"_ _a\"></span>siert<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> Gewinne<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>und <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erluste <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>at <span class=\"_ _a\"></span>equity-be<span class=\"_ _a\"></span>werteten <span class=\"_ _a\"></span>Unte<span class=\"_ _d\"></span>rnehmen, <span class=\"_ _a\"></span>Ef<span class=\"_ _d\"></span>fekte <span class=\"_ _a\"></span>aus <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Anwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n IAS<span class=\"_ _d\"></span> 29 <span class=\"_ _a\"></span>\u2013 <span class=\"_ _a\"></span>Hyperinfl<span class=\"_ _a\"></span>ation <span class=\"_ _a\"></span>und die <span class=\"_ _11\"> </span>au<span class=\"_ _1\"></span>s <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>W<span class=\"_ _a\"></span>\u00e4hrungs<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mr<span class=\"_ _a\"></span>echnung <span class=\"_ _11\"> </span>ausl\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>disc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _11\"> </span>T<span class=\"_ _4\"></span>ochte<span class=\"_ _d\"></span>runte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _11\"> </span>r<span class=\"_ _d\"></span>esulti<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>Umrec<span class=\"_ _a\"></span>hnungsdif<span class=\"_ _a\"></span>feren<span class=\"_ _d\"></span>zen <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>den \u00dcbrige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> R\u00fcc<span class=\"_ _d\"></span>klage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ausg<span class=\"_ _a\"></span>ewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _d\"></span> Die<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _2\"></span>behe<span class=\"_ _a\"></span>rrs<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>nden <span class=\"_ _a\"></span>An<span class=\"_ _a\"></span>teil<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>alls<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _2\"></span>T<span class=\"_ _4\"></span>eil <span class=\"_ _2\"></span>des<span class=\"_ _a\"></span> Ei<span class=\"_ _a\"></span>genk<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>tals <span class=\"_ _2\"></span>darg<span class=\"_ _a\"></span>est<span class=\"_ _a\"></span>ellt<span class=\"_ _a\"></span>. D<span class=\"_ _a\"></span>ies<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>umf<span class=\"_ _a\"></span>ass<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Ant<span class=\"_ _a\"></span>eile <span class=\"_ _a\"></span>D<span class=\"_ _d\"></span>ri<span class=\"_ _d\"></span>tt<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>am Eig<span class=\"_ _a\"></span>enk<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span> ko<span class=\"_ _a\"></span>nsoli<span class=\"_ _2\"></span>die<span class=\"_ _d\"></span>rt<span class=\"_ _a\"></span>er T<span class=\"_ _5b\"></span>o<span class=\"_ _a\"></span>chter<span class=\"_ _a\"></span>unt<span class=\"_ _d\"></span>erne<span class=\"_ _a\"></span>hm<span class=\"_ _a\"></span>en, <span class=\"_ _a\"></span>die<span class=\"_ _a\"></span> ni<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> zu<span class=\"_ _a\"></span> 100<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% <span class=\"_ _a\"></span>dir<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t o<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> in<span class=\"_ _a\"></span>dir<span class=\"_ _d\"></span>ek<span class=\"_ _a\"></span>t v<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>er V<span class=\"_ _a\"></span>IG<span class=\"_ _d\"></span> H<span class=\"_ _a\"></span>oldi<span class=\"_ _a\"></span>ng g<span class=\"_ _a\"></span>eh<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> we<span class=\"_ _a\"></span>rde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </span></span>Details z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m K<span class=\"_ _a\"></span>apitalmanagem<span class=\"_ _a\"></span>ent sind im <span class=\"_ _a\"></span>Kapitel <span class=\"_ _a\"></span>K<span class=\"_ _1\"></span>apit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lma<span class=\"_ _a\"></span>nagement <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b S<span class=\"_ _a\"></span>eite 197 <span class=\"_ _d\"></span>zu finde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Grundkapi<span class=\"_ _a\"></span>tal und Stimmr<span class=\"_ _a\"></span>echte Das G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>undkapit<span class=\"_ _a\"></span>al betr\u00e4g<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 132<span class=\"_ _a\"></span>.887.468,20<span class=\"_ _a\"></span>. Es ist ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eteilt in 128.0<span class=\"_ _a\"></span>00.000 a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n:di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>nha<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> la<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tende <span class=\"_ _a\"></span>nennwert-<span class=\"_ _3ca\"> </span>lose <span class=\"_ _2\"></span>St\u00fcckaktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>mit <span class=\"_ _2\"></span>Stimmr<span class=\"_ _d\"></span>ec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _2\"></span>wobei <span class=\"_ _a\"></span>jede <span class=\"_ _2\"></span>St\u00fcckak<span class=\"_ _a\"></span>tie <span class=\"_ _a\"></span>am <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dkapital <span class=\"_ _2\"></span>im <span class=\"_ _2\"></span>gleichen <span class=\"_ _2\"></span>Umfa<span class=\"_ _d\"></span>ng <span class=\"_ _a\"></span>beteili<span class=\"_ _a\"></span>gt <span class=\"_ _a\"></span>ist. <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>ausgege<span class=\"_ _a\"></span>bene St\u00fcckza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l bl<span class=\"_ _a\"></span>ieb unver\u00e4nd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt.<span class=\"_ _a\"></span> Dem V<span class=\"_ _a\"></span>orstand <span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d ke<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chr\u00e4nkung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Stimm<span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>\u00dcbe<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>rag<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Aktien<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>betref<span class=\"_ _a\"></span>fen, bekannt. Arbeit-<span class=\"_ _3ca\"> </span>nehmer:in<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>die im B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sitz <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sin<span class=\"_ _a\"></span>d, \u00fcben bei<span class=\"_ _a\"></span> der Hauptv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>ammlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g i<span class=\"_ _a\"></span>hr<span class=\"_ _1\"></span> Stimm<span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>mitt<span class=\"_ _a\"></span>elbar aus. <span class=\"_ _a\"></span> De<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Vo<span class=\"_ _a\"></span>rst<span class=\"_ _a\"></span>and<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>mu<span class=\"_ _a\"></span>ss <span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>us <span class=\"_ _1\"></span>min<span class=\"_ _a\"></span>des<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>rei und<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>darf<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _d\"></span>us <span class=\"_ _1\"></span>h\u00f6<span class=\"_ _a\"></span>chs<span class=\"_ _a\"></span>tens<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>cht <span class=\"_ _3\"></span>P<span class=\"_ _a\"></span>ers<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>nen <span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tehe<span class=\"_ _a\"></span>n. <span class=\"_ _1\"></span>Dem<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Au<span class=\"_ _a\"></span>fsi<span class=\"_ _a\"></span>chts<span class=\"_ _a\"></span>rat<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span>des<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>dr<span class=\"_ _a\"></span>ei,<span class=\"_ _a\"></span> h\u00f6c<span class=\"_ _a\"></span>hst<span class=\"_ _a\"></span>ens z<span class=\"_ _d\"></span>w\u00f6l<span class=\"_ _a\"></span>f Mi<span class=\"_ _a\"></span>tgli<span class=\"_ _d\"></span>ed<span class=\"_ _a\"></span>er (K<span class=\"_ _a\"></span>apit<span class=\"_ _a\"></span>alve<span class=\"_ _a\"></span>rtr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>er) <span class=\"_ _d\"></span>an.<span class=\"_ _a\"></span> Der<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ene<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>t\u00e4dt<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span> V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rungs<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rei<span class=\"_ _a\"></span>n, w<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>cher di<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>ekt <span class=\"_ _d\"></span>und indi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>ekt rd<span class=\"_ _a\"></span>. 7<span class=\"_ _d\"></span>2<span class=\"_ _a\"></span>,47<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% (72,47<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%) des G<span class=\"_ _a\"></span>rund<span class=\"_ _a\"></span>ka<span class=\"_ _a\"></span>pital<span class=\"_ _a\"></span>s h\u00e4l<span class=\"_ _a\"></span>t, ist be<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>chti<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>bi<span class=\"_ _a\"></span>s zu ein<span class=\"_ _d\"></span>em<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Dri<span class=\"_ _a\"></span>tt<span class=\"_ _a\"></span>el der Mi<span class=\"_ _a\"></span>tgli<span class=\"_ _a\"></span>ede<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>in d<span class=\"_ _a\"></span>en Aufs<span class=\"_ _a\"></span>ic<span class=\"_ _d\"></span>ht<span class=\"_ _a\"></span>srat z<span class=\"_ _a\"></span>u </span></span></span></span>en<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>obal<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>sol<span class=\"_ _a\"></span>ang<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>er <span class=\"_ _1\"></span>an <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>Ges<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>haft <span class=\"_ _3\"></span>ni<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>m<span class=\"_ _d\"></span>eh<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>als<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>50<span class=\"_ _d\"></span><span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% <span class=\"_ _3\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>sti<span class=\"_ _a\"></span>mm<span class=\"_ _a\"></span>ber<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>tigt<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>kti<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>h\u00e4l<span class=\"_ _a\"></span>t. <span class=\"_ _3\"></span>Sof<span class=\"_ _a\"></span>ern <span class=\"_ _1\"></span>das<span class=\"_ _a\"></span> </span></span>Ges<span class=\"_ _a\"></span>et<span class=\"_ _d\"></span>z o<span class=\"_ _a\"></span>der<span class=\"_ _d\"></span> d<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span> Sa<span class=\"_ _d\"></span>tz<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ne a<span class=\"_ _a\"></span>nder<span class=\"_ _a\"></span>e M<span class=\"_ _a\"></span>eh<span class=\"_ _a\"></span>rhei<span class=\"_ _a\"></span>t vo<span class=\"_ _a\"></span>rsc<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>bt, <span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>chli<span class=\"_ _a\"></span>e\u00dft<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> Ha<span class=\"_ _d\"></span>up<span class=\"_ _a\"></span>tve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>amml<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> mit<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>nfa<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span>r M<span class=\"_ _d\"></span>eh<span class=\"_ _a\"></span>rhei<span class=\"_ _a\"></span>t.<span class=\"_ _d\"></span> Es <span class=\"_ _3\"></span>gibt <span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>be<span class=\"_ _1\"></span>son<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Kontr<span class=\"_ _a\"></span>ollrec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>; <span class=\"_ _3\"></span>hinsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>Rechte <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>es <span class=\"_ _3\"></span>Aktion\u00e4rs <span class=\"_ _3\"></span>Wiene<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>St\u00e4dti<span class=\"_ _a\"></span>sche <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e-<span class=\"_ _3ca\"> </span>rungsver<span class=\"_ _a\"></span>ein wir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _a\"></span>en zuvor ang<span class=\"_ _a\"></span>ef\u00fchrten Abs<span class=\"_ _a\"></span>atz verwies<span class=\"_ _a\"></span>en. Es be<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tehen zum Bilanzstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g kein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bedeute<span class=\"_ _a\"></span>nden V<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>einbar<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, an denen die Ges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>haft beteili<span class=\"_ _a\"></span>gt <span class=\"_ _1\"></span>ist, die bei eine<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> Kontr<span class=\"_ _d\"></span>oll<span class=\"_ _d\"></span>wechsel<span class=\"_ _d\"></span> in <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Ges<span class=\"_ _a\"></span>ellschaft i<span class=\"_ _a\"></span>n Folge <span class=\"_ _a\"></span>eines \u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>nahmea<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gebo<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> wirksam <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, s<span class=\"_ _a\"></span>ich \u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n od<span class=\"_ _a\"></span>er enden,<span class=\"_ _a\"></span> insbe-<span class=\"_ _3ca\"> </span>sonder<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>eine, welc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e de<span class=\"_ _a\"></span>n Bestand a<span class=\"_ _a\"></span>n Beteiligu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>an<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>ersicherungs<span class=\"_ _a\"></span>unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _d\"></span>en. <span class=\"_ _a\"></span> Entsch\u00e4dig<span class=\"_ _a\"></span>ungsverei<span class=\"_ _a\"></span>nbaru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen z<span class=\"_ _d\"></span>wisc<span class=\"_ _d\"></span>hen der Gesel<span class=\"_ _a\"></span>lschaft und ihr<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds- <span class=\"_ _d\"></span>und Aufsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsratsmi<span class=\"_ _a\"></span>tgliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Ar<span class=\"_ _d\"></span>bei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>nehmer:in<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>den Fall ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s \u00f6f<span class=\"_ _a\"></span>fentliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>na<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>meang<span class=\"_ _a\"></span>ebots besteh<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>nicht.<div class=\"t m1 h44 ff57 fs1d fc5 sc0 ls4 ws0 gs2577\">Vor<span class=\"_ _a\"></span>ratsbeschl\u00fcs<span class=\"_ _a\"></span>se </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2578\">Der <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>ist <span class=\"_ _e\"></span>gem.<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>\u00a7<span class=\"fs1e\"> </span>169 <span class=\"_ _3\"></span>Akt<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bis <span class=\"_ _3\"></span>l\u00e4ngstens <span class=\"_ _3\"></span>20. <span class=\"_ _3\"></span>M<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>2026 <span class=\"_ _3\"></span>erm\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt, <span class=\"_ _3\"></span>das <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dkapital <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Gesell<span class=\"_ _a\"></span>schaft <span class=\"_ _e\"></span>\u2013 <span class=\"_ _3\"></span>auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2579\">mehr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>ranchen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>\u2013 <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>bis <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>Nomi<span class=\"_ _a\"></span>nale <span class=\"_ _3\"></span>EUR 66<span class=\"_ _d\"></span>.443.7<span class=\"_ _a\"></span>34,10<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ausga<span class=\"_ _d\"></span>be <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>bis <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>64.000.<span class=\"_ _d\"></span>000 <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>Name<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>oder </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs257a\">Inhaber:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> laute<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de St<span class=\"_ _d\"></span>\u00fcckakti<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n geg<span class=\"_ _d\"></span>en Bar<span class=\"_ _2\"></span>- oder <span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>la<span class=\"_ _a\"></span>ge <span class=\"_ _1\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>eine Kombi<span class=\"_ _d\"></span>natio<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>dieser<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>beide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zu erh\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en. \u00dcber<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>den </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs257b\">Inhalt de<span class=\"_ _a\"></span>r Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chte, de<span class=\"_ _d\"></span>n Auss<span class=\"_ _a\"></span>chluss <span class=\"_ _a\"></span>der Be<span class=\"_ _d\"></span>zugsr<span class=\"_ _a\"></span>echte u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> so<span class=\"_ _a\"></span>nstigen<span class=\"_ _a\"></span> Bedingu<span class=\"_ _d\"></span>ngen <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Akti<span class=\"_ _a\"></span>enausgabe <span class=\"_ _a\"></span>entscheid<span class=\"_ _d\"></span>et </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs257c\">der <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>rstand <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>Zustimmu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Aufsi<span class=\"_ _d\"></span>chtsrats. <span class=\"_ _a\"></span>D<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bei <span class=\"_ _a\"></span>k\u00f6n<span class=\"_ _d\"></span>nen <span class=\"_ _a\"></span>auch <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orzugsakti<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ohne <span class=\"_ _d\"></span>Stimm<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>cht <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>egeben <span class=\"_ _a\"></span>werd<span class=\"_ _d\"></span>en, </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs257d\">die den <span class=\"_ _a\"></span>Rechten <span class=\"_ _a\"></span>aus berei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> Vo<span class=\"_ _a\"></span>rzugsaktie<span class=\"_ _a\"></span>n gleichst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sga<span class=\"_ _a\"></span>bepreise <span class=\"_ _a\"></span>von St<span class=\"_ _d\"></span>amm-<span class=\"_ _a\"></span> und V<span class=\"_ _a\"></span>orz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>en </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs257e\">k\u00f6nnen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rschied<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n ho<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs21b4\">Der V<span class=\"_ _a\"></span>orsta<span class=\"_ _d\"></span>nd w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>e v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der Haupt<span class=\"_ _a\"></span>versamml<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng am<span class=\"_ _a\"></span> 21. Mai 202<span class=\"_ _a\"></span>1 er<span class=\"_ _1\"></span>m\u00e4chtigt, m<span class=\"_ _a\"></span>it Zustimm<span class=\"_ _d\"></span>ung des Aufsi<span class=\"_ _d\"></span>chts<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ats<span class=\"_ _d\"></span> bis zum<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs257f\">20. <span class=\"_ _1\"></span>Mai <span class=\"_ _1\"></span>2026<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>einmalig<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>od<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>mehrmals<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>W<span class=\"_ _2\"></span>andelschuldv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _a\"></span>chreibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df <span class=\"_ _1\"></span>\u00a7<span class=\"fs1e\"> </span>174 Akt<span class=\"_ _a\"></span>G, <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en ein <span class=\"_ _3\"></span>Um<span class=\"_ _a\"></span>tausc<span class=\"_ _d\"></span>h- <span class=\"_ _1\"></span>oder </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2580\">Bezugsr<span class=\"_ _a\"></span>echt <span class=\"_ _10\"> </span>auf <span class=\"_ _10\"> </span>bis <span class=\"_ _10\"> </span>zu <span class=\"_ _12\"> </span>30.00<span class=\"_ _a\"></span>0.000 <span class=\"_ _10\"> </span>St\u00fcck <span class=\"_ _12\"> </span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _10\"> </span>den:di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Inhaber:in <span class=\"_ _10\"> </span>lautend<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>Stamm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>der <span class=\"_ _12\"> </span>Gesel<span class=\"_ _a\"></span>lschaft <span class=\"_ _10\"> </span>mit <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2581\">anteilig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _10\"> </span>Betrag <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span>m <span class=\"_ _10\"> </span>Gr<span class=\"_ _d\"></span>undkapi<span class=\"_ _d\"></span>tal <span class=\"_ _10\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>bis <span class=\"_ _11\"> </span>z<span class=\"_ _1\"></span>u <span class=\"_ _10\"> </span>EUR 31.14<span class=\"_ _a\"></span>5.500,3<span class=\"_ _a\"></span>6 <span class=\"_ _12\"> </span>verbunde<span class=\"_ _a\"></span>n <span class=\"_ _12\"> </span>ist, <span class=\"_ _10\"> </span>im <span class=\"_ _10\"> </span>Gesamt<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>betr<span class=\"_ _d\"></span>ag <span class=\"_ _10\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>bis <span class=\"_ _11\"> </span>zu </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2582\">EUR 2.000.<span class=\"_ _d\"></span>000.0<span class=\"_ _a\"></span>00,00, a<span class=\"_ _d\"></span>uch u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss de<span class=\"_ _a\"></span>r Bezugsr<span class=\"_ _a\"></span>echte, a<span class=\"_ _d\"></span>uszugebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs21b8\">Das <span class=\"_ _2\"></span>Grundk<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pital <span class=\"_ _2\"></span>ist <span class=\"_ _4\"></span>de<span class=\"_ _1\"></span>mnac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gem. <span class=\"_ _2\"></span>\u00a7<span class=\"fs1e\"> </span>15<span class=\"_ _d\"></span>9 <span class=\"_ _2\"></span>(2) <span class=\"_ _2\"></span>Z1 <span class=\"_ _2\"></span>AktG <span class=\"_ _2\"></span>um <span class=\"_ _2\"></span>bis <span class=\"_ _2\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>EUR 31<span class=\"_ _d\"></span>.145.5<span class=\"_ _a\"></span>00,36 <span class=\"_ _2\"></span>durc<span class=\"_ _a\"></span>h <span class=\"_ _a\"></span>Ausgabe <span class=\"_ _2\"></span>vo<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>bis <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>30.000.00<span class=\"_ _a\"></span>0 </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2583\">auf d<span class=\"_ _a\"></span>en:die <span class=\"_ _d\"></span>In<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>abe<span class=\"_ _a\"></span>r:in la<span class=\"_ _a\"></span>utende <span class=\"_ _a\"></span>Stammakti<span class=\"_ _a\"></span>en be<span class=\"_ _a\"></span>dingt <span class=\"_ _a\"></span>erh\u00f6ht. <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>bedingt<span class=\"_ _d\"></span>e K<span class=\"_ _a\"></span>apitaler<span class=\"_ _d\"></span>h\u00f6hung <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>nu<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>inso<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eit <span class=\"_ _a\"></span>dur<span class=\"_ _d\"></span>chgef<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>t, </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2584\">als Inhab<span class=\"_ _d\"></span>er:inne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> auf de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Gru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> des H<span class=\"_ _a\"></span>auptversam<span class=\"_ _a\"></span>mlungsbesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sses vom 2<span class=\"_ _a\"></span>1. Mai 2021 <span class=\"_ _a\"></span>ausgegebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en W<span class=\"_ _2\"></span>andel-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2585\">schuld<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>reib<span class=\"_ _a\"></span>ungen <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>dem <span class=\"_ _3\"></span>ihnen <span class=\"_ _3\"></span>einger<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>umte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Bezug<span class=\"_ _a\"></span>s- <span class=\"_ _e\"></span>oder <span class=\"_ _3\"></span>Umtausc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echt <span class=\"_ _3\"></span>Gebrauc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>machen. <span class=\"_ _3\"></span>Bislang <span class=\"_ _3\"></span>h<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>der </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2586\">V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>keinen <span class=\"_ _e\"></span>Beschl<span class=\"_ _a\"></span>uss <span class=\"_ _e\"></span>\u00fc<span class=\"_ _1\"></span>ber <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Ausga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>Wa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>del<span class=\"_ _a\"></span>schuldversc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>reib<span class=\"_ _a\"></span>ungen <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>Grundlage <span class=\"_ _e\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _e\"></span>am <span class=\"_ _e\"></span>21. <span class=\"_ _e\"></span>Mai <span class=\"_ _e\"></span>2021 </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2587\">erteilte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Erm\u00e4<span class=\"_ _a\"></span>chtigung gefass<span class=\"_ _a\"></span>t. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2588\">Der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _d\"></span>rstand wurd<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>von der <span class=\"_ _1\"></span>H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>upt<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersamm<span class=\"_ _a\"></span>lung am <span class=\"_ _1\"></span>21. Mai 2021 weiters erm\u00e4chtig<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, mit Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>des Aufsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsrats<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2589\">gem\u00e4<span class=\"_ _d\"></span>\u00df <span class=\"_ _18\"> </span>\u00a7<span class=\"fs1e\"> </span>174<span class=\"_ _a\"></span> <span class=\"_ _18\"> </span>(2) <span class=\"_ _18\"> </span>AktG <span class=\"_ _18\"> </span>bis <span class=\"_ _16\"> </span>20. <span class=\"_ _18\"> </span>Mai <span class=\"_ _16\"> </span>2026 <span class=\"_ _16\"> </span>Gew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nsch<span class=\"_ _d\"></span>uldve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>schrei<span class=\"_ _a\"></span>bungen <span class=\"_ _16\"> </span>im <span class=\"_ _16\"> </span>G<span class=\"_ _1\"></span>esam<span class=\"_ _d\"></span>tne<span class=\"_ _d\"></span>nnbetr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g <span class=\"_ _16\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>bis <span class=\"_ _18\"> </span>zu </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs258a\">EUR 2.000.<span class=\"_ _d\"></span>000.0<span class=\"_ _a\"></span>00,00, <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>mehr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ranche<span class=\"_ _d\"></span>n, <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>unter <span class=\"_ _1\"></span>Aussc<span class=\"_ _a\"></span>hlu<span class=\"_ _1\"></span>ss <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Bez<span class=\"_ _d\"></span>ugsr<span class=\"_ _a\"></span>echte, <span class=\"_ _1\"></span>auszug<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>n. <span class=\"_ _1\"></span>Bislang hat </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2342\">der V<span class=\"_ _a\"></span>orstand auf Grun<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>lage diese<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Erm\u00e4<span class=\"_ _d\"></span>chtigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g keinen Be<span class=\"_ _a\"></span>schluss \u00fcber die <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>abe<span class=\"_ _1\"></span> von Gewi<span class=\"_ _d\"></span>nnsch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ldvers<span class=\"_ _a\"></span>chreib<span class=\"_ _a\"></span>ungen </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs258b\">gefasst.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs258c\">Der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _d\"></span>rstand wurd<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>von der <span class=\"_ _1\"></span>H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>upt<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersamm<span class=\"_ _a\"></span>lung am <span class=\"_ _1\"></span>26. Mai 2023 erm\u00e4chtigt, gem. \u00a7<span class=\"fs1e\"> </span>65 (1) Z8 <span class=\"_ _1\"></span>und (<span class=\"_ _1\"></span>1<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>) sowie (1b) AktG </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs258d\">im <span class=\"_ _10\"> </span>geset<span class=\"_ _1\"></span>zlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>jeweil<span class=\"_ _a\"></span>s  h\u00f6chst<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ul<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ssi<span class=\"_ _d\"></span>gen  A<span class=\"_ _a\"></span>usma\u00df <span class=\"_ _12\"> </span>auf <span class=\"_ _12\"> </span>de<span class=\"_ _d\"></span>n:die <span class=\"_ _10\"> </span>I<span class=\"_ _1\"></span>nhabe<span class=\"_ _a\"></span>r:in  la<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e  S<span class=\"_ _a\"></span>tammakti<span class=\"_ _a\"></span>en  w<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>end  ei<span class=\"_ _a\"></span>ner </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs258e\">Geltu<span class=\"_ _d\"></span>ngsdau<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>30 <span class=\"_ _10\"> </span>Mo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>aten <span class=\"_ _11\"> </span>ab <span class=\"_ _10\"> </span>dem <span class=\"_ _11\"> </span>T<span class=\"_ _2\"></span>ag<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>der <span class=\"_ _11\"> </span>Beschlussf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>Haupt<span class=\"_ _d\"></span>versam<span class=\"_ _a\"></span>mlung <span class=\"_ _11\"> </span>zu <span class=\"_ _12\"> </span>er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rben. <span class=\"_ _11\"> </span>Der <span class=\"_ _10\"> </span>beim </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs258f\">R\u00fccker<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erb <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>leiste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>wert <span class=\"_ _1\"></span>darf <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ied<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>als <span class=\"_ _1\"></span>maximal <span class=\"_ _1\"></span>50<span class=\"fs1e\"> </span>% <span class=\"_ _3\"></span>unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>\u00f6her<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>xim<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>10<span class=\"fs1e\"> </span>% <span class=\"_ _1\"></span>\u00fcber </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2590\">dem <span class=\"_ _a\"></span>dur<span class=\"_ _a\"></span>chsc<span class=\"_ _d\"></span>hnittlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _2\"></span>ungewic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>B\u00f6r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>eschlussku<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>W<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>se <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>dem <span class=\"_ _a\"></span>R\u00fccke<span class=\"_ _a\"></span>rwerb <span class=\"_ _a\"></span>vor<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>zeh<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2591\">B\u00f6rsetag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> betrag<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Der Erwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b kan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nach W<span class=\"_ _a\"></span>ahl des V<span class=\"_ _a\"></span>orst<span class=\"_ _d\"></span>ands \u00fcber die B\u00f6rs<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>durc<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>ein \u00f6f<span class=\"_ _a\"></span>fen<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Angebo<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>od<span class=\"_ _d\"></span>er </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2592\">auf eine so<span class=\"_ _a\"></span>nstige geset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>lich <span class=\"_ _a\"></span>zul\u00e4ssige, zwe<span class=\"_ _a\"></span>ckm\u00e4\u00dfige A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t erf<span class=\"_ _a\"></span>olgen. Im <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>alle des <span class=\"_ _a\"></span>R\u00fcckerwerbs <span class=\"_ _a\"></span>\u00fcber ein \u00f6f<span class=\"_ _a\"></span>fentliches A<span class=\"_ _a\"></span>ngebot </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2593\">ist <span class=\"_ _f\"></span>der <span class=\"_ _f\"> </span>Stichtag <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>Ende <span class=\"_ _f\"> </span>des <span class=\"_ _e\"></span>Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _d\"></span>raum<span class=\"_ _a\"></span>s <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>er <span class=\"_ _e\"></span>T<span class=\"_ _2\"></span>ag, <span class=\"_ _e\"></span>an<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>dem <span class=\"_ _f\"> </span>die <span class=\"_ _e\"></span>Absicht <span class=\"_ _f\"> </span>bek<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nnt <span class=\"_ _f\"> </span>g<span class=\"_ _d\"></span>emac<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>wird, <span class=\"_ _e\"></span>ein </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2594\">\u00f6f<span class=\"_ _a\"></span>fent<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ches A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gebo<span class=\"_ _a\"></span>t zu stellen <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>\u00a7<span class=\"fs1e\"> </span>5 <span class=\"_ _d\"></span>(2) u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d (3) \u00dcb<span class=\"_ _a\"></span>ernahmeges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tz).<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2595\">Der <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>and <span class=\"_ _a\"></span>wur<span class=\"_ _d\"></span>de <span class=\"_ _2\"></span>we<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Dauer <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>f\u00fcnf <span class=\"_ _2\"></span>Jahr<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>b <span class=\"_ _2\"></span>Beschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssfassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>erm\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n, <span class=\"_ _a\"></span>erworb<span class=\"_ _a\"></span>enen <span class=\"_ _a\"></span>Akti<span class=\"_ _d\"></span>en </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2596\">unter A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss d<span class=\"_ _a\"></span>es Bezugsr<span class=\"_ _a\"></span>echts </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2597\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>edie<span class=\"_ _a\"></span>nung von <span class=\"_ _a\"></span>Wand<span class=\"_ _a\"></span>elschuldversc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eibung<span class=\"_ _d\"></span>en, die a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>Grundlag<span class=\"_ _d\"></span>e des Bes<span class=\"_ _a\"></span>chlusses <span class=\"_ _a\"></span>der Hauptv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>ammlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g am </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2598\">21. Mai<span class=\"_ _a\"></span> 2021 ausgege<span class=\"_ _a\"></span>ben werd<span class=\"_ _a\"></span>en, zu <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erwe<span class=\"_ _a\"></span>nden; und<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2599\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>au<span class=\"_ _1\"></span>f ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>ander<span class=\"_ _a\"></span>e geset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>lich <span class=\"_ _d\"></span>zul\u00e4ssi<span class=\"_ _d\"></span>ge A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t als <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>r die B\u00f6<span class=\"_ _a\"></span>rse oder <span class=\"_ _d\"></span>dur<span class=\"_ _d\"></span>ch ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u00f6f<span class=\"_ _a\"></span>fentliches A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ebot zu ver<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>u\u00df<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rn.  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs259a\">Bislang <span class=\"_ _3\"></span>hat <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>and <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>diese<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Er<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>\u00e4chtigungen<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>kein<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>Geb<span class=\"_ _a\"></span>rauch <span class=\"_ _e\"></span>gema<span class=\"_ _d\"></span>cht. <span class=\"_ _e\"></span>Der <span class=\"_ _3\"></span>Konzern <span class=\"_ _e\"></span>h\u00e4lt <span class=\"_ _3\"></span>zu<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>Bila<span class=\"_ _a\"></span>nzstichtag </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs259b\">keine eige<span class=\"_ _a\"></span>nen Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div>25.11.<span class=\"ff5b\"> </span>R\u00fcckste<span class=\"_ _a\"></span>ll<span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>gen Allgem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in R\u00fcckstel<span class=\"_ _a\"></span>lungen werd<span class=\"_ _a\"></span>en anges<span class=\"_ _a\"></span>etzt, wen<span class=\"_ _a\"></span>n \u2022<span class=\"_ _8\"> </span>eine<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>rechtli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he ode<span class=\"_ _a\"></span>r faktisch<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>erpflichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g geg<span class=\"_ _a\"></span>en\u00fcber ein<span class=\"_ _a\"></span>em Dritte<span class=\"_ _d\"></span>n aufgr<span class=\"_ _d\"></span>und <span class=\"_ _d\"></span>eines v<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>ange<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en E<span class=\"_ _d\"></span>reignis<span class=\"_ _a\"></span>ses best<span class=\"_ _a\"></span>eht,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>es wahrschei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch ist, <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ass di<span class=\"_ _d\"></span>ese <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erpflichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Abf<span class=\"_ _a\"></span>luss vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ress<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n f<span class=\"_ _a\"></span>\u00fchren wi<span class=\"_ _d\"></span>rd <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>eine<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erl\u00e4ssl<span class=\"_ _a\"></span>iche Sch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _d\"></span>der H\u00f6h<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _a\"></span>chtung m\u00f6g<span class=\"_ _a\"></span>lich ist.<span class=\"_ _3ca\"> </span>Die R\u00fcckst<span class=\"_ _a\"></span>ellungen w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> mi<span class=\"_ _d\"></span>t je<span class=\"_ _a\"></span>nem Wer<span class=\"_ _a\"></span>t angesetzt, de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>ie bestm\u00f6glic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> Sc<span class=\"_ _a\"></span>h\u00e4tzung der <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> E<span class=\"_ _d\"></span>rf\u00fcll<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng de<span class=\"_ _a\"></span>r V<span class=\"_ _a\"></span>erpflicht<span class=\"_ _a\"></span>ung erford<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>Ausga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>darstellt. <span class=\"_ _1\"></span>Untersc<span class=\"_ _a\"></span>heidet <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>auf<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ba<span class=\"_ _1\"></span>sis<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>eines <span class=\"_ _3\"></span>m<span class=\"_ _a\"></span>arkt\u00fcbliche<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Zinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>telte <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>der R\u00fcckstel<span class=\"_ _a\"></span>lung <span class=\"_ _1\"></span>wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>om Nomi<span class=\"_ _a\"></span>nalwert, wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>der Barwer<span class=\"_ _d\"></span>t de<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rpflic<span class=\"_ _a\"></span>htun<span class=\"_ _1\"></span>g a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gese<span class=\"_ _d\"></span>tzt. Im <span class=\"_ _1\"></span>Rah<span class=\"_ _a\"></span>men <span class=\"_ _1\"></span>der R\u00fcckst<span class=\"_ _a\"></span>ellun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en werde<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>auch <span class=\"_ _3\"></span>Perso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>al<span class=\"_ _d\"></span>r\u00fcckstel<span class=\"_ _a\"></span>lungen <span class=\"_ _3\"></span>ausgewies<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>bei <span class=\"_ _3\"></span>denen <span class=\"_ _3\"></span>es <span class=\"_ _e\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>Pensions<span class=\"_ _a\"></span>r\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>pensio<span class=\"_ _d\"></span>ns-<span class=\"_ _3ca\"> </span>\u00e4hnlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e V<span class=\"_ _2\"></span>erpflichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n han<span class=\"_ _a\"></span>delt. Dies b<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>rif<span class=\"_ _a\"></span>ft insbeson<span class=\"_ _a\"></span>dere <span class=\"_ _a\"></span>R\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n f\u00fcr J<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>bil\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>msl<span class=\"_ _d\"></span>eistung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> 25.12.<span class=\"ff5b\"> </span>F<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>rderung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erbindlichkeiten Forderung<span class=\"_ _a\"></span>en Die <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>Bila<span class=\"_ _a\"></span>nz  a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ies<span class=\"_ _a\"></span>enen<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Forde<span class=\"_ _a\"></span>rungen <span class=\"_ _12\"> </span>be<span class=\"_ _d\"></span>tref<span class=\"_ _a\"></span>fen <span class=\"_ _10\"> </span>insbesonder<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>IFRS 9 <span class=\"_ _12\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ete <span class=\"_ _10\"> </span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _10\"> </span>und  S<span class=\"_ _d\"></span>onsti<span class=\"_ _a\"></span>ge Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen.<span class=\"_ _a\"></span> Da <span class=\"_ _11\"> </span>Ford<span class=\"_ _a\"></span>erungen <span class=\"_ _f\"> </span>gege<span class=\"_ _d\"></span>n\u00fcber <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hm<span class=\"_ _d\"></span>er:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, <span class=\"_ _f\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mittle<span class=\"_ _a\"></span>r:innen <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>ungsunte<span class=\"_ _d\"></span>r<span class=\"_ _1\"></span>nehm<span class=\"_ _a\"></span>en direkt <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>b<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uleg<span class=\"_ _d\"></span>enden <span class=\"_ _2\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>wert <span class=\"_ _a\"></span>k\u00fcnftiger <span class=\"_ _a\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _a\"></span>\u00f6me <span class=\"_ _a\"></span>gem. <span class=\"_ _a\"></span>IFRS 17<span class=\"_ _a\"></span> a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ies<span class=\"_ _a\"></span>en w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>trif<span class=\"_ _a\"></span>ft dies<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Bilanzpositi<span class=\"_ _a\"></span>on Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen, di<span class=\"_ _d\"></span>e nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t im <span class=\"_ _d\"></span>Zusam<span class=\"_ _a\"></span>menha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> dem <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rungsg<span class=\"_ _a\"></span>esch\u00e4ft ste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en.<span class=\"_ _a\"></span> Nichtversi<span class=\"_ _a\"></span>cherungsfor<span class=\"_ _a\"></span>derunge<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>werd<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dem<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>ransaktio<span class=\"_ _a\"></span>nspr<span class=\"_ _a\"></span>eis <span class=\"_ _1\"></span>bewertet.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g e<span class=\"_ _1\"></span>rfolg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> auf B<span class=\"_ _1\"></span>asis <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Grund-<span class=\"_ _3ca\"> </span>gesch\u00e4fts, <span class=\"_ _a\"></span>w\u00e4hr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nd f<span class=\"_ _a\"></span>\u00fcr F<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rderung<span class=\"_ _a\"></span>en lediglich <span class=\"_ _a\"></span>die We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tmin<span class=\"_ _a\"></span>derungsvors<span class=\"_ _a\"></span>chriften gem. <span class=\"_ _a\"></span>IFRS 9 gelt<span class=\"_ _a\"></span>en. Die <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>ruppe <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>fin<span class=\"_ _a\"></span>anziellen <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zul\u00e4ssi<span class=\"_ _d\"></span>g <span class=\"_ _3\"></span>is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(W<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>lr<span class=\"_ _a\"></span>echt <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rde-<span class=\"_ _3ca\"> </span>rungen <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>iefe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>und <span class=\"_ _3\"></span>Leistung<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>aus <span class=\"_ _e\"></span>Leasi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gver<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ltnis<span class=\"_ _a\"></span>sen <span class=\"_ _f\"></span>g<span class=\"_ _a\"></span>em\u00e4\u00df <span class=\"_ _e\"></span>IFRS 9.5.<span class=\"_ _d\"></span>5.15),<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>verei<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span>fachten <span class=\"_ _2\"></span>Ansatz <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>Anspr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch. <span class=\"_ _2\"></span>Um <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>entspr<span class=\"_ _a\"></span>echende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orga<span class=\"_ _a\"></span>ben <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>zuhalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>soge<span class=\"_ _a\"></span>nannte <span class=\"_ _2\"></span>Wertb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>ungstabel<span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> f\u00fcr Forde<span class=\"_ _a\"></span>rungen verw<span class=\"_ _d\"></span>endet. <span class=\"_ _d\"></span>Einzel<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur W<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tbe<span class=\"_ _a\"></span>richtigungsta<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e sind in A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gangab<span class=\"_ _a\"></span>e 2.6. Ausfallrisi<span class=\"_ _a\"></span>ko ab Seite 94 ersichtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _a\"></span>indlichkeiten<span class=\"_ _a\"></span> Die <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Bilan<span class=\"_ _d\"></span>z <span class=\"_ _11\"> </span>ausge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>betr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fen <span class=\"_ _11\"> </span>IFRS 9 <span class=\"_ _11\"> </span>bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>V<span class=\"_ _d\"></span>erbi<span class=\"_ _a\"></span>ndlichkeiten<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>und <span class=\"_ _11\"> </span>Sonstig<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erbin-<span class=\"_ _3ca\"> </span>dlichkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en.<span class=\"_ _a\"></span> Betref<span class=\"_ _a\"></span>fend de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Posten IFRS 9<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>bewert<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>e V<span class=\"_ _2\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>kei<span class=\"_ _d\"></span>ten wird auf die A<span class=\"_ _d\"></span>usf\u00fch<span class=\"_ _d\"></span>rung Fina<span class=\"_ _d\"></span>nzielle V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im Kapitel \u201e25.4. <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>inanzinst<span class=\"_ _a\"></span>rumente\u201c<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ab<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>Seite 1<span class=\"_ _a\"></span>63 <span class=\"_ _f\"></span>verwi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _d\"></span>n. <span class=\"_ _f\"> </span>Der <span class=\"_ _e\"></span>Po<span class=\"_ _d\"></span>sten <span class=\"_ _f\"></span>So<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stige<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>wird <span class=\"_ _3\"></span>zu <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>haf<span class=\"_ _a\"></span>fun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>kosten bilanziert<span class=\"_ _3ca\"> </span>.<span class=\"_ _3ca\"> </span>25.13.<span class=\"ff5b\"> </span>St<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uern<span class=\"_ _a\"></span> Der <span class=\"_ _1\"></span>Ertrags<span class=\"_ _a\"></span>steuerauf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>and umfasst die tats\u00e4chlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en und die <span class=\"_ _1\"></span>latenten Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>. Bei direkt im E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapi<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>l erfasste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> T<span class=\"_ _2\"></span>rans-<span class=\"_ _3ca\"> </span>aktione<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wird <span class=\"_ _3\"></span>a<span class=\"_ _d\"></span>uch <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _3\"></span>dami<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zusamm<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>Ertrags<span class=\"_ _a\"></span>steuer <span class=\"_ _3\"></span>erfolgsne<span class=\"_ _a\"></span>utral <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapital <span class=\"_ _3\"></span>e<span class=\"_ _d\"></span>rfasst. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>tats\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>liche Steuer <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>einzel<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> Gesel<span class=\"_ _d\"></span>lsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>VIG-V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>gr<span class=\"_ _1\"></span>uppe<span class=\"_ _a\"></span> e<span class=\"_ _d\"></span>rrec<span class=\"_ _a\"></span>hnet <span class=\"_ _a\"></span>sich <span class=\"_ _d\"></span>aus<span class=\"_ _a\"></span> dem<span class=\"_ _a\"></span> st<span class=\"_ _a\"></span>euerpfli<span class=\"_ _d\"></span>chtigen <span class=\"_ _a\"></span>Ei<span class=\"_ _d\"></span>nkomme<span class=\"_ _a\"></span>n der Ges<span class=\"_ _d\"></span>ellsch<span class=\"_ _d\"></span>aft <span class=\"_ _d\"></span>und dem im <span class=\"_ _a\"></span>jeweilige<span class=\"_ _a\"></span>n Land an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uwen<span class=\"_ _a\"></span>denden Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ersat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Die <span class=\"_ _e\"></span>E<span class=\"_ _1\"></span>rmit<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>lu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>der<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>latent<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _e\"></span>nach <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>\u201ebalanc<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>sheet <span class=\"_ _e\"></span>liability <span class=\"_ _f\"> </span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>hod\u201c <span class=\"_ _f\"></span>f\u00fc<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _e\"></span>te<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>por\u00e4re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ters<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hi<span class=\"_ _a\"></span>ede zwischen de<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zen der V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>und Schulde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im I<span class=\"_ _1\"></span>FRS-<span class=\"_ _a\"></span>Konzernabschluss u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d dere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bei den <span class=\"_ _1\"></span>einzel<span class=\"_ _a\"></span>nen Gesell<span class=\"_ _a\"></span>schaften  bes<span class=\"_ _a\"></span>tehende<span class=\"_ _a\"></span>n  Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erten. <span class=\"_ _10\"> </span>Gem\u00e4\u00df <span class=\"_ _12\"> </span>IAS 1<span class=\"_ _a\"></span>2.47 <span class=\"_ _12\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>lat<span class=\"_ _d\"></span>enten <span class=\"_ _12\"> </span>St<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>anhand <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>Ste<span class=\"_ _a\"></span>uer<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00e4tze bewertet, die <span class=\"_ _1\"></span>zum <span class=\"_ _1\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Reali<span class=\"_ _a\"></span>sierun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ltig sind. <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>es <span class=\"_ _1\"></span>Weiter<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>wird der <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>ahrscheinlic<span class=\"_ _a\"></span>h <span class=\"_ _3\"></span>re<span class=\"_ _a\"></span>alisierbar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rvorteil<span class=\"_ _a\"></span> aus <span class=\"_ _1\"></span>beste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ustvortr\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>in<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Ermi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>tlung einbe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>. Au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ahm<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dieser u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>enden <span class=\"_ _1\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>erabg<span class=\"_ _a\"></span>renzu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g bilden  Unters<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>sbe<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00e4ge  aus<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>erli<span class=\"_ _d\"></span>ch  nicht  abset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>bar<span class=\"_ _a\"></span>en  Gesch\u00e4fts-  oder<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>Fi<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>me<span class=\"_ _d\"></span>nwerte<span class=\"_ _d\"></span>n  und <span class=\"_ _7\"> </span>m<span class=\"_ _a\"></span>it  Be<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>gu<span class=\"_ _1\"></span>ngen<span class=\"_ _a\"></span> zusamme<span class=\"_ _a\"></span>nh\u00e4ngende <span class=\"_ _10\"> </span>la<span class=\"_ _d\"></span>tente <span class=\"_ _10\"> </span>St<span class=\"_ _d\"></span>eueru<span class=\"_ _d\"></span>ntersc<span class=\"_ _a\"></span>hiede<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>Akti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>Steuerabgr<span class=\"_ _2\"></span>enzungen <span class=\"_ _11\"> </span>werde<span class=\"_ _a\"></span>n <span class=\"_ _12\"> </span>nic<span class=\"_ _d\"></span>ht <span class=\"_ _10\"> </span>anges<span class=\"_ _d\"></span>etzt, <span class=\"_ _11\"> </span>wenn <span class=\"_ _10\"> </span>es <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t wahrsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>einlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> ist, d<span class=\"_ _a\"></span>ass der e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>th<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e S<span class=\"_ _d\"></span>teuervo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>teil<span class=\"_ _a\"></span> realisier<span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>r ist.<span class=\"_ _a\"></span> Gruppen<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>este<span class=\"_ _d\"></span>uerun<span class=\"_ _a\"></span>g Mit <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>Gruppent<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ner <span class=\"_ _1\"></span>St\u00e4d<span class=\"_ _a\"></span>tische <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ung<span class=\"_ _3ca\"> </span>sve<span class=\"_ _a\"></span>rein <span class=\"_ _1\"></span>besteht e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sgrup<span class=\"_ _a\"></span>pe <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>m\u00e4\u00df <span class=\"_ _1\"></span>\u00a7<span class=\"fsb\"> </span>9 KStG. <span class=\"_ _1\"></span>Di<span class=\"_ _d\"></span>e steuerlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ergebniss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> der Grup<span class=\"_ _a\"></span>penmitgliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den dem Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r zug<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chnet. <span class=\"_ _1\"></span>Z<span class=\"_ _a\"></span>ur Re<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>elung <span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>er positiv<span class=\"_ _d\"></span>en und negative<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>Steueruml<span class=\"_ _d\"></span>agen <span class=\"_ _f\"> </span>zwecks <span class=\"_ _11\"> </span>ver<span class=\"_ _d\"></span>ursach<span class=\"_ _a\"></span>ungsger<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cht<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>Aufteilung <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>K\u00f6rpersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aftst<span class=\"_ _a\"></span>euerbelastu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>erei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>barunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>zwisch<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>dem <span class=\"_ _11\"> </span>Gruppe<span class=\"_ _a\"></span>ntr\u00e4ger <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>jedem <span class=\"_ _11\"> </span>einz<span class=\"_ _a\"></span>elnen <span class=\"_ _11\"> </span>Gruppen<span class=\"_ _d\"></span>mitgl<span class=\"_ _a\"></span>ied <span class=\"_ _10\"> </span>getro<span class=\"_ _a\"></span>ffen. <span class=\"_ _11\"> </span>Im <span class=\"_ _11\"> </span>Fall <span class=\"_ _11\"> </span>eines <span class=\"_ _11\"> </span>positiv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>kommens <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>Gruppenmitgl<span class=\"_ _a\"></span>ieds w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en 2<span class=\"_ _a\"></span>4<span class=\"fsb\"> </span>% an <span class=\"_ _a\"></span>den G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>up<span class=\"_ _a\"></span>pentr\u00e4ger <span class=\"_ _a\"></span>geleistet. <span class=\"_ _a\"></span>F\u00fcr ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>negatives <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nkommen <span class=\"_ _a\"></span>werd<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>mitgl<span class=\"_ _a\"></span>ied 21,6<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%<span class=\"_ _1\"></span> des s<span class=\"_ _a\"></span>teuerlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlusts pa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>hal abgegol<span class=\"_ _a\"></span>ten. Da f<span class=\"_ _a\"></span>\u00fcr den Fal<span class=\"_ _a\"></span>l eines <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ugewi<span class=\"_ _a\"></span>esenen positi<span class=\"_ _a\"></span>ven Ein-<span class=\"_ _3ca\"> </span></span></span>kommens<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ste<span class=\"_ _a\"></span>uerumlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>24<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tr\u00e4gt,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>so<span class=\"_ _d\"></span>ll d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Gruppe<span class=\"_ _a\"></span>ntr\u00e4ger <span class=\"_ _1\"></span>10<span class=\"fsb\"> </span>%<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>des<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>St<span class=\"_ _a\"></span>euervorteils<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>aus<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Gruppe<span class=\"_ _a\"></span>nbesteu<span class=\"_ _d\"></span>erun<span class=\"_ _a\"></span>g,<span class=\"_ _1\"></span> </span></span>der d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h die <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>inbe<span class=\"_ _a\"></span>ziehung des<span class=\"_ _a\"></span> je<span class=\"_ _d\"></span>weiligen<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ruppe<span class=\"_ _a\"></span>nmitglieds<span class=\"_ _a\"></span> entstande<span class=\"_ _a\"></span>n ist, l<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Di<span class=\"_ _a\"></span>e liquidit<span class=\"_ _a\"></span>\u00e4tsm\u00e4\u00dfige<span class=\"_ _a\"></span> Glattstel<span class=\"_ _d\"></span>lung d<span class=\"_ _a\"></span>es Steuervo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eils erfol<span class=\"_ _a\"></span>gt in einem <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aum vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>drei J<span class=\"_ _d\"></span>ahre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "<div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs12\">Erstmalige<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Anw<span class=\"_ _a\"></span>endung von<span class=\"_ _a\"></span> S<span class=\"_ _1\"></span>ta<span class=\"_ _a\"></span>ndards </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs13\">Sofern <span class=\"_ _a\"></span>nicht a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ers a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>egeben, <span class=\"_ _a\"></span>haben di<span class=\"_ _a\"></span>e ers<span class=\"_ _a\"></span>tmals <span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uwende<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Stand<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rds,<span class=\"_ _a\"></span> sof<span class=\"_ _a\"></span>ern<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>elevant, <span class=\"_ _a\"></span>keine o<span class=\"_ _a\"></span>der <span class=\"_ _d\"></span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>wese<span class=\"_ _d\"></span>nt-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14\">liche A<span class=\"_ _d\"></span>uswirk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng a<span class=\"_ _a\"></span>uf den vorliege<span class=\"_ _a\"></span>nden Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss.<span class=\"_ _a\"></span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs15\">Im Konzern<span class=\"_ _1\"></span>bericht, sofe<span class=\"_ _1\"></span>rn rele<span class=\"_ _1\"></span>vant, er<span class=\"_ _1\"></span>stmals </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs16\">anzuwe<span class=\"_ _1\"></span>ndende Stan<span class=\"_ _1\"></span>dards<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17\">IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> <span class=\"_ _92\"> </span>Finanz<span class=\"_ _1\"></span>instrumente </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span> <span class=\"_ _102\"> </span>Vorf\u00e4lligkeitsr<span class=\"_ _1\"></span>egelungen<span class=\"_ _1\"></span> mit negativer Au<span class=\"_ _1\"></span>sgleichsle<span class=\"_ _1\"></span>istung </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19\">IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> <span class=\"_ _103\"> </span>Versicherung<span class=\"_ _1\"></span>svertr\u00e4ge </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _104\"> </span>Vergleichsinf<span class=\"_ _1\"></span>ormationen bei der E<span class=\"_ _1\"></span>rstan<span class=\"_ _1\"></span>wendu<span class=\"_ _1\"></span>ng von IFR<span class=\"_ _1\"></span>S 9 und<span class=\"_ _1\"></span> IFRS 17 </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S P<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>ce St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>tem<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t 2<span class=\"_ _1\"></span> <span class=\"_ _105\"> </span>Definition d<span class=\"_ _1\"></span>er Wesentli<span class=\"_ _1\"></span>chkeit iZm Bilanz<span class=\"_ _1\"></span>ierungs- u<span class=\"_ _1\"></span>nd B<span class=\"_ _1\"></span>ewertung<span class=\"_ _1\"></span>sgrund<span class=\"_ _1\"></span>s\u00e4tzen </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 8<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d\">Definition von re<span class=\"_ _1\"></span>chnun<span class=\"_ _1\"></span>gslegun<span class=\"_ _1\"></span>gsbez<span class=\"_ _1\"></span>ogenen Sch\u00e4tz<span class=\"_ _1\"></span>ungen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd d<span class=\"_ _1\"></span>eren Abgrenzun<span class=\"_ _1\"></span>g von \u00c4nderun<span class=\"_ _1\"></span>gen der R<span class=\"_ _1\"></span>echnungs<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e\">legung<span class=\"_ _1\"></span>smethoden </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> <span class=\"_ _106\"> </span>Latente Steuern, <span class=\"_ _1\"></span>die si<span class=\"_ _1\"></span>ch auf Verm\u00f6gensw<span class=\"_ _1\"></span>erte un<span class=\"_ _1\"></span>d Schuld<span class=\"_ _1\"></span>en aus einer einz<span class=\"_ _1\"></span>igen Trans<span class=\"_ _1\"></span>aktion beziehen<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> <span class=\"_ _106\"> </span>Erleichterungen <span class=\"_ _1\"></span>bei der Bilanz<span class=\"_ _1\"></span>ierung latente<span class=\"_ _1\"></span>r Steuern <span class=\"_ _1\"></span>aus der global<span class=\"_ _1\"></span>en M<span class=\"_ _1\"></span>indestbes<span class=\"_ _1\"></span>teuerung </div><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs21\">\u00c4NDERUNGEN <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>U<span class=\"_ _d\"></span> IAS 1 UND<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S PRAC<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>CE ST<span class=\"_ _a\"></span>A<span class=\"_ _2\"></span>TEME<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>T 2 </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22\">Betref<span class=\"_ _a\"></span>fend <span class=\"_ _a\"></span>Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>dieser <span class=\"_ _d\"></span>\u00c4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>auf <span class=\"_ _d\"></span>die <span class=\"_ _a\"></span>Au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>\u00fchrunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> i<span class=\"_ _a\"></span>m Kapitel <span class=\"_ _a\"></span>24.7. <span class=\"_ _a\"></span>Wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>hke<span class=\"_ _1\"></span>it <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Anha<span class=\"_ _d\"></span>ngangab<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23\">und den <span class=\"_ _a\"></span>dazu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eh\u00f6rigen <span class=\"_ _a\"></span>Bilanzierungs- <span class=\"_ _a\"></span>und Bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmet<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>auf Sei<span class=\"_ _d\"></span>te 147 <span class=\"_ _a\"></span>verwiese<span class=\"_ _d\"></span>n. </div><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs24\">\u00c4NDERUNGEN <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>U<span class=\"_ _d\"></span> IAS 12 </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25\">Die <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>U-Mi<span class=\"_ _d\"></span>tgliedsta<span class=\"_ _a\"></span>aten <span class=\"_ _3\"></span>habe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>U<span class=\"_ _d\"></span>ms<span class=\"_ _a\"></span>etzung <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Global <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>i-<span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>as<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ero<span class=\"_ _a\"></span>sion <span class=\"_ _3\"></span>(<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>loBE<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>-Reg<span class=\"_ _a\"></span>eln<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zweiten <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>\u00e4u<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>inte<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs26\">national<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>Steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rr<span class=\"_ _a\"></span>eform <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>OECD<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>auf <span class=\"_ _3\"></span>euro<span class=\"_ _a\"></span>p\u00e4ischer <span class=\"_ _3\"></span>Ebe<span class=\"_ _d\"></span>ne <span class=\"_ _3\"></span>besc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>loss<span class=\"_ _d\"></span>en. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>EU-<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ichtl<span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>sieh<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>vor<span class=\"_ _2\"></span>, <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>Gewinne <span class=\"_ _1\"></span>von </div>multinatio<span class=\"_ _a\"></span>nalen <span class=\"_ _b\"> </span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _d\"></span>ensgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppen<span class=\"_ _a\"></span> <span class=\"_ _c\"> </span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>gro<span class=\"_ _a\"></span>\u00dfen <span class=\"_ _b\"> </span>inl\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>disc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _13\"> </span>Gruppen <span class=\"_ _b\"> </span>mit<span class=\"_ _a\"></span> <span class=\"_ _b\"> </span>konsoli<span class=\"_ _a\"></span>dierten <span class=\"_ _b\"> </span>Umsat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>erl\u00f6<span class=\"_ _a\"></span>sen <span class=\"_ _b\"> </span>vo<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>mindeste<span class=\"_ _a\"></span>ns EU<span class=\"_ _a\"></span>R 750,0 Mi<span class=\"_ _d\"></span>o. <span class=\"_ _a\"></span>k\u00fcnftig <span class=\"_ _a\"></span>einem <span class=\"_ _a\"></span>Steu<span class=\"_ _d\"></span>ersat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>mindest<span class=\"_ _d\"></span>ens <span class=\"_ _a\"></span>15<span class=\"fsb\"> </span>% <span class=\"_ _a\"></span>unterlieg<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Di<span class=\"_ _d\"></span>e Ric<span class=\"_ _a\"></span>htlinie <span class=\"_ _a\"></span>muss <span class=\"_ _a\"></span>bis <span class=\"_ _a\"></span>sp\u00e4teste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _3ca\"> </span>Ende 2023 <span class=\"_ _d\"></span>in das <span class=\"_ _a\"></span>nationale Rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t d<span class=\"_ _d\"></span>er Mitgli<span class=\"_ _d\"></span>edstaa<span class=\"_ _a\"></span>ten u<span class=\"_ _1\"></span>mg<span class=\"_ _a\"></span>esetzt w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en. Die A<span class=\"_ _d\"></span>uswirkung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>us der gl<span class=\"_ _d\"></span>ob<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>len Mi<span class=\"_ _a\"></span>nde<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tbe-<span class=\"_ _3ca\"> </span>steueru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Kon<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ern <span class=\"_ _3\"></span>lass<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>erzeit <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Jahr<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>2024f<span class=\"_ _a\"></span>f <span class=\"_ _3\"></span>nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>verl\u00e4ssli<span class=\"_ _d\"></span>ch <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>bsch\u00e4tzen. <span class=\"_ _1\"></span>Die <span class=\"_ _1\"></span>VIG-V<span class=\"_ _2\"></span>ersicheru<span class=\"_ _d\"></span>ngs-<span class=\"_ _3ca\"> </span>gruppe <span class=\"_ _d\"></span>arbeite<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> ak<span class=\"_ _d\"></span>tuell <span class=\"_ _d\"></span>an einem<span class=\"_ _d\"></span> Ums<span class=\"_ _d\"></span>etz<span class=\"_ _a\"></span>ungsprojek<span class=\"_ _a\"></span>t zur globale<span class=\"_ _a\"></span>n Mindestb<span class=\"_ _d\"></span>esteu<span class=\"_ _d\"></span>erung.<span class=\"_ _3ca\"> </span>Um <span class=\"_ _a\"></span>die z<span class=\"_ _a\"></span>weite S<span class=\"_ _a\"></span>\u00e4ule <span class=\"_ _a\"></span>der S<span class=\"_ _a\"></span>teuerrefo<span class=\"_ _a\"></span>rm i<span class=\"_ _a\"></span>m I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS-Abs<span class=\"_ _a\"></span>chluss <span class=\"_ _a\"></span>ab<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ubil<span class=\"_ _a\"></span>den, w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de mit <span class=\"_ _a\"></span>23.<span class=\"_ _a\"></span> Mai 2<span class=\"_ _d\"></span>023 <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>fachlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Leitlini<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>den<span class=\"_ _3ca\"> </span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IAS 12 <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>om <span class=\"_ _a\"></span>IASB ver<span class=\"_ _a\"></span>\u00f6ff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht. <span class=\"_ _a\"></span>Basiere<span class=\"_ _a\"></span>nd auf <span class=\"_ _a\"></span>dieser <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>auf weit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>res <span class=\"_ _a\"></span>eine <span class=\"_ _a\"></span>Ausnahm<span class=\"_ _d\"></span>e vo<span class=\"_ _a\"></span>n der <span class=\"_ _a\"></span>Ber\u00fcck-<span class=\"_ _3ca\"> </span>sichtig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng vo<span class=\"_ _a\"></span>n latenten Ste<span class=\"_ _a\"></span>uerford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd -<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rbindli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n V<span class=\"_ _a\"></span>orga<span class=\"_ _d\"></span>ben d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r global<span class=\"_ _a\"></span>en Mindes<span class=\"_ _a\"></span>tbe<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>teueru<span class=\"_ _d\"></span>ng<span class=\"_ _3ca\"> </span>gereg<span class=\"_ _a\"></span>elt. Entspr<span class=\"_ _a\"></span>echend de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Leitl<span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>ie w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en in der VIG-<span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungsg<span class=\"_ _d\"></span>ruppe po<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle A<span class=\"_ _a\"></span>uswirk<span class=\"_ _d\"></span>ungen a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ern<span class=\"_ _3ca\"> </span>im Zusamm<span class=\"_ _a\"></span>enhang mit <span class=\"_ _a\"></span>der globale<span class=\"_ _a\"></span>n Mindest<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>euerung ni<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>ber\u00fccksic<span class=\"_ _d\"></span>htigt.<span class=\"_ _3ca\"> </span>Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>der <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>ungen <span class=\"_ _a\"></span>zur glo<span class=\"_ _d\"></span>balen <span class=\"_ _a\"></span>Mi<span class=\"_ _d\"></span>ndestbes<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ueru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>w\u00fcrde <span class=\"_ _a\"></span>sic<span class=\"_ _d\"></span>h f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>oll<span class=\"_ _a\"></span>konsoli<span class=\"_ _d\"></span>dierten U<span class=\"_ _a\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>VIG-<span class=\"_ _3ca\"> </span>Gruppe a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>Ba<span class=\"_ _1\"></span>sis <span class=\"_ _d\"></span>der E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>bnisse <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s J<span class=\"_ _a\"></span>ahres 2023<span class=\"_ _a\"></span> ein u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>sen<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Bet<span class=\"_ _d\"></span>rag a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>satzst<span class=\"_ _a\"></span>euer<span class=\"_ _1\"></span>n erg<span class=\"_ _a\"></span>eben.<span class=\"_ _3ca\"> </span>Ab <span class=\"_ _10\"> </span>1. J\u00e4n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er 2023<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>sind <span class=\"_ _10\"> </span>f\u00fcr <span class=\"_ _10\"> </span>T<span class=\"_ _2\"></span>ra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>saktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, <span class=\"_ _11\"> </span>au<span class=\"_ _1\"></span>s <span class=\"_ _11\"> </span>denen <span class=\"_ _10\"> </span>be<span class=\"_ _a\"></span>im <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>rstmalige<span class=\"_ _a\"></span>n <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz <span class=\"_ _10\"> </span>bet<span class=\"_ _d\"></span>ragsgleic<span class=\"_ _a\"></span>he <span class=\"_ _12\"> </span>zu <span class=\"_ _11\"> </span>versteue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nde <span class=\"_ _10\"> </span>und<span class=\"_ _3ca\"> </span>abzugsf\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ige <span class=\"_ _3\"></span>tempo<span class=\"_ _a\"></span>r\u00e4re <span class=\"_ _3\"></span>Dif<span class=\"_ _a\"></span>ferenzen <span class=\"_ _3\"></span>entste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en, <span class=\"_ _3\"></span>verpfl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>end <span class=\"_ _3\"></span>latente <span class=\"_ _3\"></span>Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>anz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>setz<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>VIG-V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>pe<span class=\"_ _3ca\"> </span>hat im Ja<span class=\"_ _a\"></span>hr<span class=\"_ _1\"></span> 2019<span class=\"_ _a\"></span> von de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Optio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>einer f<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>nwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ebra<span class=\"_ _a\"></span>uch<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>emacht. IFRS 9 FIN<span class=\"_ _a\"></span>ANZ<span class=\"_ _1\"></span>INS<span class=\"_ _a\"></span>TR<span class=\"_ _1\"></span>UMEN<span class=\"_ _a\"></span>TE UND IFRS 17<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>VER<span class=\"_ _1\"></span>SI<span class=\"_ _a\"></span>CHER<span class=\"_ _1\"></span>UN<span class=\"_ _d\"></span>GSVER<span class=\"_ _a\"></span>TR\u00c4GE<span class=\"_ _3ca\"> </span>Die <span class=\"_ _1\"></span>VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rungsg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>we<span class=\"_ _a\"></span>ndet <span class=\"_ _1\"></span>IFRS 9 <span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS 17<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>erstmals zum <span class=\"_ _3\"></span>1. <span class=\"_ _a\"></span>J\u00e4n<span class=\"_ _d\"></span>ner 2023 an. <span class=\"_ _3\"></span>D<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ersta<span class=\"_ _a\"></span>nwendu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>f\u00fchrt z<span class=\"_ _1\"></span>u<span class=\"_ _3ca\"> </span>signif<span class=\"_ _d\"></span>ikanten \u00c4<span class=\"_ _d\"></span>nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n u<span class=\"_ _d\"></span>nd hat dami<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>einen mat<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fluss a<span class=\"_ _a\"></span>uf den Kon<span class=\"_ _a\"></span>zernabschluss. Die f\u00fcr d<span class=\"_ _a\"></span>en T<span class=\"_ _2\"></span>ex<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> und <span class=\"_ _a\"></span>die T<span class=\"_ _4\"></span>abellen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erw<span class=\"_ _a\"></span>endeten Abk<span class=\"_ _a\"></span>\u00fcrzungen<span class=\"_ _a\"></span> in Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>nhang mit I<span class=\"_ _a\"></span>FRS 9 sind fo<span class=\"_ _d\"></span>lge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>dargelegt:<span class=\"_ _3ca\"> </span>Kurzbeze<span class=\"_ _1\"></span>ichnung <span class=\"_ _107\"> </span><span class=\"fs7\">Langbezeichn<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _108\"> </span>Englische La<span class=\"_ _1\"></span>ngbezeichn<span class=\"_ _1\"></span>ung<span class=\"_ _3ca\"> </span></span>Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _4e\"> </span>Bewertet zu fortgef\u00fc<span class=\"_ _1\"></span>hrten An<span class=\"_ _1\"></span>schaffungs<span class=\"_ _1\"></span>kosten <span class=\"_ _2c\"> </span>M<span class=\"_ _1\"></span>easured at Am<span class=\"_ _1\"></span>ortised Costs<span class=\"_ _3ca\"> </span>Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _e0\"> </span>Erfolgsn<span class=\"_ _1\"></span>eutral zum<span class=\"_ _1\"></span> beizulegen<span class=\"_ _1\"></span>den Zeitwert bew<span class=\"_ _1\"></span>ertet <span class=\"_ _6a\"> </span>Measured at Fair <span class=\"_ _1\"></span>Value through<span class=\"_ _1\"></span> Other Comp<span class=\"_ _1\"></span>rehensiv<span class=\"_ _1\"></span>e Income<span class=\"_ _3ca\"> </span>Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _109\"> </span>Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertet<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>M<span class=\"_ _1\"></span>easured at Fair <span class=\"_ _1\"></span>Value through<span class=\"_ _1\"></span> Profit an<span class=\"_ _1\"></span>d Loss<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>Design<span class=\"_ _1\"></span>iert erfolgsneutral zu<span class=\"_ _1\"></span>m beizu<span class=\"_ _1\"></span>legenden Zeitw<span class=\"_ _1\"></span>ert bewe<span class=\"_ _1\"></span>rtet<span class=\"_ _3ca\"> </span>Designated<span class=\"_ _1\"></span> measured at Fair <span class=\"_ _1\"></span>Value throug<span class=\"_ _1\"></span>h Othe<span class=\"_ _1\"></span>r Comprehensiv<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Income<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _bf\"> </span>Designiert erfolgsw<span class=\"_ _1\"></span>irksam z<span class=\"_ _1\"></span>um beiz<span class=\"_ _1\"></span>ulegend<span class=\"_ _1\"></span>en Zeitwert bewertet<span class=\"_ _1\"></span> <span class=\"_ _fe\"> </span>Designated m<span class=\"_ _1\"></span>easured at Fair <span class=\"_ _1\"></span>Value through P<span class=\"_ _1\"></span>rofit and<span class=\"_ _1\"></span> Loss<span class=\"_ _3ca\"> </span>EC<span class=\"_ _1\"></span>L <span class=\"_ _10a\"> </span>Risikovorsorge<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>Expected Credit Loss<span class=\"_ _3ca\"> </span>FV <span class=\"_ _10b\"> </span>Beizu<span class=\"_ _1\"></span>legender Zeitwert<span class=\"_ _1\"></span> <span class=\"_ _10c\"> </span>Fair Value<span class=\"_ _3ca\"> </span>SPP<span class=\"_ _1\"></span>I <span class=\"_ _57\"> </span>Vertraglich vereinb<span class=\"_ _1\"></span>arte Zahlu<span class=\"_ _1\"></span>ngsstr\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _56\"> </span>Solely Pa<span class=\"_ _1\"></span>yments of <span class=\"_ _1\"></span>Principal an<span class=\"_ _1\"></span>d Interest<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u<span class=\"_ _3ca\"> </span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _3ca\"> </span>Verpflichtend<span class=\"_ _1\"></span> erfolgsneutral z<span class=\"_ _1\"></span>um beiz<span class=\"_ _1\"></span>ulegenden<span class=\"_ _1\"></span> Zeitwert bewerte<span class=\"_ _1\"></span>t<span class=\"_ _3ca\"> </span>Mandatorily measu<span class=\"_ _1\"></span>red at <span class=\"_ _1\"></span>Fair Value throug<span class=\"_ _1\"></span>h Other <span class=\"_ _1\"></span>Comprehensive<span class=\"_ _3ca\"> </span>Income<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _3ca\"> </span>Verpflichtend<span class=\"_ _1\"></span> erfolgswirks<span class=\"_ _1\"></span>am zum<span class=\"_ _1\"></span> beizuleg<span class=\"_ _1\"></span>enden Zeitwert b<span class=\"_ _1\"></span>ewertet <span class=\"_ _10d\"> </span>Mandatorily measu<span class=\"_ _1\"></span>red at <span class=\"_ _1\"></span>Fair Value throug<span class=\"_ _1\"></span>h Profit and <span class=\"_ _1\"></span>Loss<span class=\"_ _3ca\"> </span>Die Abk\u00fc<span class=\"_ _a\"></span>rzungen i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zusamm<span class=\"_ _a\"></span>enhang mit <span class=\"_ _a\"></span>IFRS 17 <span class=\"_ _a\"></span>wurden <span class=\"_ _a\"></span>wie folgt f\u00fcr d<span class=\"_ _d\"></span>en T<span class=\"_ _5b\"></span>ext und die T<span class=\"_ _5b\"></span>abell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n ve<span class=\"_ _d\"></span>rwende<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> Kurzbeze<span class=\"_ _1\"></span>ichnung <span class=\"_ _107\"> </span><span class=\"fs7\">Langbezeichn<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _108\"> </span>E<span class=\"_ _a\"></span>nglis<span class=\"_ _1\"></span>che Lang<span class=\"_ _1\"></span>bezeichn<span class=\"_ _1\"></span>ung </span>AIC<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>Verm\u00f6g<span class=\"_ _1\"></span>enswerte f\u00fcr n<span class=\"_ _1\"></span>och n<span class=\"_ _1\"></span>icht abgewic<span class=\"_ _1\"></span>kelte Versicherun<span class=\"_ _1\"></span>gsf\u00e4lle<span class=\"_ _1\"></span> <span class=\"_ _bc\"> </span>A<span class=\"_ _1\"></span>ssets for Incurred C<span class=\"_ _1\"></span>laims<span class=\"_ _1\"></span> ARC<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>Verm\u00f6gens<span class=\"_ _1\"></span>werte f\u00fcr zu<span class=\"_ _1\"></span>k\u00fcnftigen Ve<span class=\"_ _1\"></span>rsicherun<span class=\"_ _1\"></span>gsschutz<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Assets <span class=\"_ _1\"></span>for Remaining<span class=\"_ _1\"></span> Coverage CSM<span class=\"_ _1\"></span> <span class=\"_ _56\"> </span>Ver<span class=\"_ _d\"></span>tragliche S<span class=\"_ _1\"></span>ervicem<span class=\"_ _1\"></span>arge <span class=\"_ _10f\"> </span>Contractual S<span class=\"_ _1\"></span>ervice Ma<span class=\"_ _1\"></span>rgin FCF<span class=\"_ _1\"></span> <span class=\"_ _10a\"> </span>Erf\u00fc<span class=\"_ _1\"></span>llungsw<span class=\"_ _1\"></span>erte <span class=\"_ _110\"> </span>Fulfilment Cash<span class=\"_ _1\"></span> Flows<span class=\"_ _1\"></span> FRA<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>Vollst\u00e4ndig retr<span class=\"_ _1\"></span>ospektiver A<span class=\"_ _1\"></span>nsatz <span class=\"_ _112\"> </span>Full Retrospecti<span class=\"_ _1\"></span>ve App<span class=\"_ _1\"></span>roach FVA<span class=\"_ _1\"></span> <span class=\"_ _10a\"> </span>Fair-Value-A<span class=\"_ _1\"></span>nsatz <span class=\"_ _113\"> </span>Fair Value A<span class=\"_ _1\"></span>pproach<span class=\"_ _1\"></span> GMM<span class=\"_ _1\"></span> <span class=\"_ _114\"> </span>General Measu<span class=\"_ _1\"></span>rement Model<span class=\"_ _1\"></span> <span class=\"_ _a9\"> </span>Gen<span class=\"_ _1\"></span>eral Measurement M<span class=\"_ _1\"></span>odel LIC<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span>R\u00fcckstellung f\u00fc<span class=\"_ _1\"></span>r noch nicht abgew<span class=\"_ _1\"></span>ickelte Ve<span class=\"_ _1\"></span>rsiche<span class=\"_ _1\"></span>rungsf\u00e4lle<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>Liability for Incurr<span class=\"_ _1\"></span>ed Claims<span class=\"_ _1\"></span> LoR<span class=\"_ _1\"></span>eCo<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>Verlustr\u00fcckerst<span class=\"_ _1\"></span>attungs<span class=\"_ _1\"></span>komponente<span class=\"_ _1\"></span> <span class=\"_ _116\"> </span>Loss Recovery C<span class=\"_ _1\"></span>ompon<span class=\"_ _1\"></span>ent LRC<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>Deck<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsr\u00fcc<span class=\"_ _1\"></span>kstellung<span class=\"_ _1\"></span> <span class=\"_ _117\"> </span>Liability for R<span class=\"_ _1\"></span>emaining <span class=\"_ _1\"></span>Coverage<span class=\"_ _1\"></span> PAA<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>Premium <span class=\"_ _1\"></span>Allocation App<span class=\"_ _1\"></span>roach <span class=\"_ _118\"> </span>Premium A<span class=\"_ _1\"></span>llocation Approa<span class=\"_ _1\"></span>ch PVF<span class=\"_ _1\"></span>CF<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>Barwert z<span class=\"_ _1\"></span>uk\u00fcnftiger Zahlun<span class=\"_ _1\"></span>gsstr\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _104\"> </span>Present Value of <span class=\"_ _1\"></span>Futu<span class=\"_ _1\"></span>re Cash Flows<span class=\"_ _1\"></span> RA <span class=\"_ _119\"> </span>Risikoanpassu<span class=\"_ _1\"></span>ng <span class=\"_ _11a\"> </span>Risk Ad<span class=\"_ _1\"></span>justment VFA<span class=\"_ _1\"></span> <span class=\"_ _10a\"> </span>Variable Fee A<span class=\"_ _1\"></span>pproach<span class=\"_ _1\"></span> <span class=\"_ _11b\"> </span>Variable Fee A<span class=\"_ _1\"></span>pproach Gegen\u00fcb<span class=\"_ _d\"></span>erstell<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r K<span class=\"_ _a\"></span>onzerner<span class=\"_ _d\"></span>\u00f6ffnun<span class=\"_ _d\"></span>gsbilanz<span class=\"_ _a\"></span> Aktiva <span class=\"_ _11c\"> </span><span class=\"fs7\">Art<span class=\"_ _1\"></span> der Anpassungen / Umgli<span class=\"_ _1\"></span>ederu<span class=\"_ _1\"></span>ngen </span>31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Andere*<span class=\"_ _3ca\"> </span>1.1.2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11d\"> </span>2.456.33<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>271.074<span class=\"_ _3ca\"> </span>2.727.40<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>40.207.6<span class=\"_ _1\"></span>20<span class=\"_ _3ca\"> </span>-1.557<span class=\"_ _1\"></span>.445<span class=\"_ _c7\"> </span>1.67<span class=\"_ _1\"></span>9.252<span class=\"_ _3ca\"> </span>67.592<span class=\"_ _3ca\"> </span>40.397.0<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e gem<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 3<span class=\"_ _1\"></span>9 <span class=\"_ _11f\"> </span>31.682.2<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span>-1.557.44<span class=\"_ _1\"></span>5<span class=\"_ _120\"> </span>-30.032.8<span class=\"_ _1\"></span>23<span class=\"_ _5d\"> </span>-92.0<span class=\"_ _1\"></span>21<span class=\"_ _45\"> </span>0<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e gem<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> <span class=\"_ _121\"> </span>8.346.27<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>31.712.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span>338.666<span class=\"_ _3ca\"> </span>40.397.0<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>nds<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>exge<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Leb<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _6e\"> </span>8.525<span class=\"_ _1\"></span>.331<span class=\"_ _3ca\"> </span>-8.346.27<span class=\"_ _1\"></span>8<span class=\"_ _122\"> </span>-179.053<span class=\"_ _45\"> </span>0<span class=\"_ _3ca\"> </span>For<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _73\"> </span>2.067.18<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.378<span class=\"_ _1\"></span>.020<span class=\"_ _cf\"> </span>-3.19<span class=\"_ _1\"></span>4<span class=\"_ _bd\"> </span>-<span class=\"_ _1\"></span>336.042<span class=\"_ _123\"> </span>349.932<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _124\"> </span>1.377.53<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-1.377.53<span class=\"_ _1\"></span>1<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>chtv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gst<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _126\"> </span>689.657<span class=\"_ _3ca\"> </span>-489<span class=\"_ _122\"> </span>-336<span class=\"_ _1\"></span>.042<span class=\"_ _123\"> </span>353.126<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>kov<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e <span class=\"_ _87\"> </span>-3.194<span class=\"_ _114\"> </span>-3<span class=\"_ _1\"></span>.194<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rer<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>san<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>135.053<span class=\"_ _3ca\"> </span>135.053<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _103\"> </span>276.913<span class=\"_ _3ca\"> </span>276.913<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nik<span class=\"_ _1\"></span> <span class=\"_ _a4\"> </span>1.564.6<span class=\"_ _1\"></span>05<span class=\"_ _3ca\"> </span>201.804<span class=\"_ _3ca\"> </span>1.766.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>kve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rer<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>chen<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>stel<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> gem<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FR<span class=\"_ _1\"></span>S 4<span class=\"_ _1\"></span> <span class=\"_ _128\"> </span>1.564.60<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>-1.564.60<span class=\"_ _1\"></span>5<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>este<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>sich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span>n g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7 <span class=\"_ _129\"> </span>114.156<span class=\"_ _3ca\"> </span>114.156<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>ehal<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>kve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em.<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>1.652.2<span class=\"_ _1\"></span>53<span class=\"_ _3ca\"> </span>1.652.25<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _b9\"> </span>2.378.285<span class=\"_ _3ca\"> </span>-878<span class=\"_ _12a\"> </span>2.377.40<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ach<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b9\"> </span>472.303<span class=\"_ _3ca\"> </span>114.433<span class=\"_ _3ca\"> </span>586.736<span class=\"_ _3ca\"> </span>\u00dcbr<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span> <span class=\"_ _12b\"> </span>390.893<span class=\"_ _3ca\"> </span>-176.654<span class=\"_ _12c\"> </span>-113.934<span class=\"_ _123\"> </span>100.305<span class=\"_ _3ca\"> </span>Ges<span class=\"_ _1\"></span>ch\u00e4<span class=\"_ _1\"></span>fts<span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>er F<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>enw<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span> <span class=\"_ _5f\"> </span>1.260.226<span class=\"_ _3ca\"> </span>1.260.22<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>Imm<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12d\"> </span>483.943<span class=\"_ _3ca\"> </span>-14.607<span class=\"_ _10b\"> </span>-48<span class=\"_ _123\"> </span>469.288<span class=\"_ _3ca\"> </span>Late<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rans<span class=\"_ _1\"></span>pr\u00fc<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12e\"> </span>311.447<span class=\"_ _3ca\"> </span>274.416<span class=\"_ _3ca\"> </span>585.863<span class=\"_ _3ca\"> </span>Nutz<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span>e <span class=\"_ _6d\"> </span>173.348<span class=\"_ _3ca\"> </span>173.348<span class=\"_ _3ca\"> </span>Bilanzsumme<span class=\"_ _1\"></span> <span class=\"_ _12f\"> </span>52.178.1<span class=\"_ _1\"></span>57<span class=\"_ _3ca\"> </span>-2.924<span class=\"_ _1\"></span>.922<span class=\"_ _c7\"> </span>1.67<span class=\"_ _1\"></span>5.180<span class=\"_ _3ca\"> </span>277.491<span class=\"_ _3ca\"> </span>51.205.9<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span>*Die wesentli<span class=\"_ _d\"></span>chen Anp<span class=\"_ _d\"></span>assungen werden im Kapitel \u201e\u00c4nderun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>en von Rechn<span class=\"_ _d\"></span>ungslegungsmethoden\u201c ab Seite 51 des vorliegenden<span class=\"_ _a\"></span> Konzernabschlusses er\u00f6rtert<span class=\"_ _3ca\"> </span>.<span class=\"_ _3ca\"> </span>Passiva<span class=\"_ _1\"></span> <span class=\"_ _130\"> </span><span class=\"fs7\">Art<span class=\"_ _1\"></span> der Anpassungen / Umgli<span class=\"_ _1\"></span>ederu<span class=\"_ _1\"></span>ngen<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Andere*<span class=\"_ _3ca\"> </span>1.1.2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>bin<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hke<span class=\"_ _1\"></span>ite<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d so<span class=\"_ _1\"></span>nsti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _114\"> </span>1.738.513<span class=\"_ _3ca\"> </span>-1.002<span class=\"_ _1\"></span>.395<span class=\"_ _131\"> </span>3.075<span class=\"_ _3ca\"> </span>739.193<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _124\"> </span>1.166.27<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>-1.166.27<span class=\"_ _1\"></span>0<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>chtv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gst<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _126\"> </span>572.243<span class=\"_ _3ca\"> </span>163.875<span class=\"_ _3ca\"> </span>3.075<span class=\"_ _3ca\"> </span>739.193<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rsc<span class=\"_ _1\"></span>hul<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _132\"> </span>243.382<span class=\"_ _3ca\"> </span>243.382<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _133\"> </span>2.623.05<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>747<span class=\"_ _3ca\"> </span>643<span class=\"_ _3ca\"> </span>2.624.44<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>\u00dcbr<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>siva<span class=\"_ _1\"></span> <span class=\"_ _134\"> </span>131.168<span class=\"_ _3ca\"> </span>-70.852<span class=\"_ _135\"> </span>60.316<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nik<span class=\"_ _1\"></span> <span class=\"_ _136\"> </span>40.735.0<span class=\"_ _1\"></span>20<span class=\"_ _3ca\"> </span>279.867<span class=\"_ _3ca\"> </span>41.014.8<span class=\"_ _1\"></span>87<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em.<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 4<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>32<span class=\"_ _1\"></span>.546.227<span class=\"_ _3ca\"> </span>-32.546.2<span class=\"_ _1\"></span>27<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>xg<span class=\"_ _1\"></span>ebun<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span>Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>8.188.79<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>-8.188.79<span class=\"_ _1\"></span>3<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. IFR<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>40.950.302<span class=\"_ _3ca\"> </span>40.950.3<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s g<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>nen<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>kve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4gen<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> <span class=\"_ _56\"> </span>64<span class=\"_ _1\"></span>.585<span class=\"_ _3ca\"> </span>64.585<span class=\"_ _3ca\"> </span>R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _73\"> </span>890.189<span class=\"_ _3ca\"> </span>-32.307<span class=\"_ _137\"> </span>857.882<span class=\"_ _3ca\"> </span>Late<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rsc<span class=\"_ _1\"></span>hul<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _ab\"> </span>218.884<span class=\"_ _3ca\"> </span>138.614<span class=\"_ _3ca\"> </span>357.498<span class=\"_ _3ca\"> </span>Konz<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>eigen<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span> <span class=\"_ _81\"> </span>5.597.948<span class=\"_ _3ca\"> </span>-2.099.98<span class=\"_ _1\"></span>2<span class=\"_ _27\"> </span>1.67<span class=\"_ _1\"></span>4.537<span class=\"_ _3ca\"> </span>135.802<span class=\"_ _3ca\"> </span>5.308.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Bilanzsumme<span class=\"_ _1\"></span> <span class=\"_ _12f\"> </span>52.178.1<span class=\"_ _1\"></span>57<span class=\"_ _3ca\"> </span>-2.924<span class=\"_ _1\"></span>.922<span class=\"_ _27\"> </span>1.<span class=\"_ _1\"></span>675.180<span class=\"_ _3ca\"> </span>277.491<span class=\"_ _3ca\"> </span>51.205.9<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span>*Die wesentli<span class=\"_ _d\"></span>chen Anp<span class=\"_ _d\"></span>assungen werden im Kapitel \u201e\u00c4nderun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>en von Rechn<span class=\"_ _d\"></span>ungslegungsmethoden\u201c ab Seite 51 des vorliegenden<span class=\"_ _a\"></span> Konzernabschlusses er\u00f6rtert.<span class=\"_ _3ca\"> </span>Gegen\u00fcb<span class=\"_ _d\"></span>erstell<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng K<span class=\"_ _a\"></span>onzernka<span class=\"_ _d\"></span>pitalflussr<span class=\"_ _a\"></span>echnung<span class=\"_ _3ca\"> </span>2022<span class=\"_ _3ca\"> </span>Angepasst<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Wie i<span class=\"_ _1\"></span>m Konze<span class=\"_ _1\"></span>rnbericht<span class=\"_ _3ca\"> </span>ver\u00f6ff<span class=\"_ _1\"></span>entli<span class=\"_ _1\"></span>cht<span class=\"_ _3ca\"> </span>\u00c4nderung a<span class=\"_ _1\"></span>ufgrund<span class=\"_ _3ca\"> </span>Fehler<span class=\"_ _1\"></span>festste<span class=\"_ _1\"></span>llung<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>464.003<span class=\"_ _3ca\"> </span>464.291<span class=\"_ _3ca\"> </span>464.291<span class=\"_ _3ca\"> </span>Cash<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>low<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esc<span class=\"_ _1\"></span>h\u00e4<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>st\u00e4t<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span> <span class=\"_ _139\"> </span>-403.996<span class=\"_ _13a\"> </span>624.982<span class=\"_ _3ca\"> </span>304.759<span class=\"_ _3ca\"> </span>Cash<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>low<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>st\u00e4t<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _13b\"> </span>22.407<span class=\"_ _3ca\"> </span>-1.001.35<span class=\"_ _1\"></span>6<span class=\"_ _6a\"> </span>-681.133<span class=\"_ _3ca\"> </span>Cash<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>low<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ieru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>t\u00e4ti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span> <span class=\"_ _c9\"> </span>-32.469<span class=\"_ _13c\"> </span>-24.050<span class=\"_ _4e\"> </span>-24.050<span class=\"_ _3ca\"> </span>Ver\u00e4nderun<span class=\"_ _1\"></span>g der Finanzmit<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> <span class=\"_ _74\"> </span>-<span class=\"_ _1\"></span>414.058<span class=\"_ _45\"> </span>-<span class=\"_ _1\"></span>400.424<span class=\"_ _6a\"> </span>-400.424<span class=\"_ _3ca\"> </span>1 <span class=\"_ _12\"> </span>Zus\u00e4tzlich <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _d\"></span>Erstanwendung von IFRS 9 und IFRS 17 wird<span class=\"_ _a\"></span> auf<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>A<span class=\"_ _1\"></span>usf\u00fcrhungen un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>er Kapitel \u201e\u00c4nderungen von Rechnun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>slegungsmethoden<span class=\"_ _a\"></span>\u201c<span class=\"_ _1\"></span> ab Seite 51 verwiesen.<span class=\"_ _3ca\"> </span>2 <span class=\"_ _10\"> </span>Ausf\u00fchrun<span class=\"_ _d\"></span>gen zur Fehlerfeststellung <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ind ab Seite 52 zu find<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n.<span class=\"_ _3ca\"> </span>Zahlungsmit<span class=\"_ _a\"></span>tel und <span class=\"_ _d\"></span>Zahlungsmit<span class=\"_ _a\"></span>tel\u00e4quivale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _3ca\"> </span>Im <span class=\"_ _1\"></span>Konzernberic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Stand <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>el <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Zahlungsmitt<span class=\"_ _a\"></span>el\u00e4quivale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31. D<span class=\"_ _d\"></span>ezemb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r 2021 von<span class=\"_ _3ca\"> </span>TEUR 2.456<span class=\"_ _a\"></span>.333 <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>er\u00f6f<span class=\"_ _a\"></span>fe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t. <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gepass<span class=\"_ _a\"></span>ten <span class=\"_ _3\"></span>Defi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ition <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>1. J\u00e4<span class=\"_ _a\"></span>nner 2022 <span class=\"_ _1\"></span>angepas<span class=\"_ _a\"></span>st<span class=\"_ _3ca\"> </span>und bel<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>uft si<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>nunmehr a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f TEUR 2<span class=\"_ _d\"></span>.727.4<span class=\"_ _a\"></span>07. Die <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>eg<span class=\"_ _a\"></span>r\u00fcndung f\u00fcr die g<span class=\"_ _a\"></span>e\u00e4nderte D<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fi<span class=\"_ _d\"></span>nitio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ist a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f Sei<span class=\"_ _d\"></span>te 51<span class=\"_ _a\"></span> dargelegt.<span class=\"_ _3ca\"> </span>Gegen\u00fcb<span class=\"_ _d\"></span>erstell<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng Er<span class=\"_ _d\"></span>gebnis j<span class=\"_ _a\"></span>e Aktie<span class=\"_ _3ca\"> </span>2022<span class=\"_ _3ca\"> </span>Angepasst<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Wie i<span class=\"_ _1\"></span>m Konze<span class=\"_ _1\"></span>rnbericht<span class=\"_ _3ca\"> </span>ver\u00f6ff<span class=\"_ _1\"></span>entli<span class=\"_ _1\"></span>cht<span class=\"_ _3ca\"> </span>Pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _13d\"> </span>TEU<span class=\"_ _1\"></span>R <span class=\"_ _fd\"> </span>464.<span class=\"_ _1\"></span>003<span class=\"_ _3ca\"> </span>464.291<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht b<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>chen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>am <span class=\"_ _1\"></span>Per<span class=\"_ _1\"></span>iod<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _13e\"> </span>TEU<span class=\"_ _1\"></span>R <span class=\"_ _13f\"> </span>8.334<span class=\"_ _3ca\"> </span>1.650<span class=\"_ _3ca\"> </span>Perio<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s na<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>h Ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht <span class=\"_ _1\"></span>behe<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>TEUR <span class=\"_ _fd\"> </span>472.337<span class=\"_ _3ca\"> </span>465.941<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>yb<span class=\"_ _1\"></span>rid<span class=\"_ _1\"></span>kap<span class=\"_ _1\"></span>ita<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _a1\"> </span>TEUR <span class=\"_ _13f\"> </span>7.469<span class=\"_ _3ca\"> </span>7.469<span class=\"_ _3ca\"> </span>Zure<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>nbare<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Erge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _a3\"> </span>TEUR <span class=\"_ _fd\"> </span>464.868<span class=\"_ _3ca\"> </span>458.472<span class=\"_ _3ca\"> </span>Anz<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>l d<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>sss<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span> <span class=\"_ _113\"> </span>Stk <span class=\"_ _9f\"> </span>128.000.<span class=\"_ _1\"></span>000<span class=\"_ _3ca\"> </span>128.000.<span class=\"_ _1\"></span>000<span class=\"_ _3ca\"> </span>Ergebnis je <span class=\"_ _1\"></span>Akti<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>2 (in EUR) <span class=\"_ _141\"> </span>EUR <span class=\"_ _142\"> </span>3,63<span class=\"_ _3ca\"> </span>3,58<span class=\"_ _3ca\"> </span>1 <span class=\"_ _12\"> </span>Zus\u00e4tzlich <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _d\"></span>Erstanwendung von IFRS 9 und IFRS 17 wird<span class=\"_ _a\"></span> auf<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>A<span class=\"_ _1\"></span>usf\u00fchrungen un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>er Kapitel \u201e\u00c4nderungen von Rechnun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>slegungsmethoden<span class=\"_ _a\"></span>\u201c<span class=\"_ _1\"></span> ab Seite 51 verwiesen.<span class=\"_ _3ca\"> </span>2 <span class=\"_ _10\"> </span>Das unverw\u00e4sserte entspr<span class=\"_ _a\"></span>icht dem verw\u00e4sserten Ergebnis je Aktie (in EUR).<div class=\"t m1 h43 ff58 fs1d fc5 sc0 ls4 ws0 gsb7\">IFRS 9 \u2013<span class=\"_ _d\"></span> FINANZINS<span class=\"_ _a\"></span>TRU<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>NTE<span class=\"_ _a\"></span> </div><div class=\"t m1 h43 ff58 fs1d fcc sc0 ls4 ws0 gsb8\">Allgemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsb9\">Im<span class=\"_ _a\"></span> Z<span class=\"_ _d\"></span>ug<span class=\"_ _a\"></span>e de<span class=\"_ _a\"></span>r Er<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>tan<span class=\"_ _a\"></span>wend<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> wur<span class=\"_ _2\"></span>de d<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>ars<span class=\"_ _a\"></span>tell<span class=\"_ _2\"></span>ung<span class=\"_ _a\"></span> der F<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>nanz<span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>st<span class=\"_ _d\"></span>ru<span class=\"_ _a\"></span>me<span class=\"_ _d\"></span>nt<span class=\"_ _a\"></span>e de<span class=\"_ _a\"></span>r fo<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>s- un<span class=\"_ _a\"></span>d i<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>xge<span class=\"_ _a\"></span>bun<span class=\"_ _a\"></span>den<span class=\"_ _a\"></span>en Le<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>nsv<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsba\">ru<span class=\"_ _d\"></span>ng<span class=\"_ _a\"></span> m<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>t <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>Bil<span class=\"_ _a\"></span>anz<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ed<span class=\"_ _a\"></span>eru<span class=\"_ _a\"></span>ng <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>cher<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>ni<span class=\"_ _d\"></span>k <span class=\"_ _a\"></span>au<span class=\"_ _a\"></span>f <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Pa<span class=\"_ _a\"></span>ssi<span class=\"_ _a\"></span>vs<span class=\"_ _a\"></span>eit<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>har<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>oni<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>. D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> Fi<span class=\"_ _a\"></span>na<span class=\"_ _a\"></span>nzi<span class=\"_ _a\"></span>nst<span class=\"_ _a\"></span>rum<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r f<span class=\"_ _a\"></span>ond<span class=\"_ _a\"></span>s-<span class=\"_ _a\"></span> un<span class=\"_ _a\"></span>d </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsbb\">i<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>xg<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>und<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>en Leb<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>ve<span class=\"_ _d\"></span>rs<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>g di<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zur<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Bed<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>kun<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ver<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>heru<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>chn<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>R\u00fc<span class=\"_ _a\"></span>cks<span class=\"_ _a\"></span>tel<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>s- u<span class=\"_ _1\"></span>nd<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsbc\">i<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>xg<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>und<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>Leb<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Erle<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>ns-<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>R\u00fcck<span class=\"_ _a\"></span>ka<span class=\"_ _a\"></span>uf<span class=\"_ _a\"></span>lei<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>die<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>r\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>is<span class=\"_ _d\"></span>t <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>die<span class=\"_ _a\"></span> W<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>ck<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>ent<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsbd\">s<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>en f<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nanz<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>lle<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>erm<span class=\"_ _a\"></span>\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te<span class=\"_ _d\"></span> g<span class=\"_ _a\"></span>ebu<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>n. D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>e au<span class=\"_ _a\"></span>s di<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>en w<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n eb<span class=\"_ _a\"></span>enf<span class=\"_ _a\"></span>all<span class=\"_ _a\"></span>s zur <span class=\"_ _d\"></span>G\u00e4<span class=\"_ _a\"></span>nze <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _2\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsbe\">ne<span class=\"_ _a\"></span>hme<span class=\"_ _a\"></span>r:<span class=\"_ _a\"></span>inn<span class=\"_ _a\"></span>en g<span class=\"_ _a\"></span>utg<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>ri<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>en. D<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>tsp<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>nd t<span class=\"_ _a\"></span>rag<span class=\"_ _a\"></span>en <span class=\"_ _d\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>run<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>sne<span class=\"_ _a\"></span>hm<span class=\"_ _a\"></span>er:<span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>nen d<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span> Risi<span class=\"_ _2\"></span>ko a<span class=\"_ _d\"></span>us d<span class=\"_ _a\"></span>er W<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>wic<span class=\"_ _a\"></span>klung<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsbf\">di<span class=\"_ _2\"></span>ese<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>Kap<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>ala<span class=\"_ _a\"></span>nl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Gem<span class=\"_ _a\"></span>\u00e4\u00df <span class=\"_ _2\"></span>IFR<span class=\"_ _d\"></span>S<span class=\"_ _a\"></span> 17<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>nd <span class=\"_ _2\"></span>die<span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>Le<span class=\"_ _a\"></span>ben<span class=\"_ _a\"></span>sve<span class=\"_ _a\"></span>rs<span class=\"_ _a\"></span>iche<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>od<span class=\"_ _a\"></span>uk<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ni<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> m<span class=\"_ _a\"></span>ehr<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>epa<span class=\"_ _a\"></span>rat <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>r P<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>vs<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>te <span class=\"_ _2\"></span>aus<span class=\"_ _a\"></span>zu-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsc0\">we<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>en,<span class=\"_ _a\"></span> w<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>hal<span class=\"_ _a\"></span>b di<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span> D<span class=\"_ _a\"></span>arst<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>sa<span class=\"_ _d\"></span>ns<span class=\"_ _a\"></span>at<span class=\"_ _a\"></span>z a<span class=\"_ _a\"></span>uch <span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>nsi<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ten<span class=\"_ _d\"></span>t f<span class=\"_ _2\"></span>\u00fcr <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e A<span class=\"_ _a\"></span>kti<span class=\"_ _a\"></span>vse<span class=\"_ _a\"></span>ite<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>Ko<span class=\"_ _a\"></span>nze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nb<span class=\"_ _a\"></span>il<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>z u<span class=\"_ _a\"></span>mg<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span>tzt<span class=\"_ _a\"></span> wi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsc1\">D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>s <span class=\"_ _2\"></span>bed<span class=\"_ _a\"></span>eut<span class=\"_ _a\"></span>et<span class=\"_ _a\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>da<span class=\"_ _a\"></span>ss<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>e<span class=\"_ _a\"></span>nts<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>che<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>Fi<span class=\"_ _d\"></span>na<span class=\"_ _a\"></span>nz<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>nst<span class=\"_ _2\"></span>rum<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>nte<span class=\"_ _2\"></span> <span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>Ko<span class=\"_ _a\"></span>n<span class=\"_ _d\"></span>ze<span class=\"_ _a\"></span>rn<span class=\"_ _a\"></span>bi<span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>nz <span class=\"_ _2\"></span>al<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>T<span class=\"_ _4\"></span>ei<span class=\"_ _a\"></span>l <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>z<span class=\"_ _d\"></span>u <span class=\"_ _2\"></span>fo<span class=\"_ _a\"></span>rt<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>ef<span class=\"_ _a\"></span>\u00fch<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>ten<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>Ans<span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>haf<span class=\"_ _2\"></span>fu<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>k<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsc2\">o<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>erf<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>lg<span class=\"_ _a\"></span>sw<span class=\"_ _a\"></span>ir<span class=\"_ _a\"></span>ks<span class=\"_ _a\"></span>am<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zu<span class=\"_ _a\"></span>m <span class=\"_ _1\"></span>bei<span class=\"_ _a\"></span>z<span class=\"_ _a\"></span>ul<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>tw<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _a\"></span>wer<span class=\"_ _2\"></span>tet<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>us<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>wie<span class=\"_ _a\"></span>se<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _2\"></span>n. <span class=\"_ _1\"></span>Da<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>\u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>hi<span class=\"_ _a\"></span>na<span class=\"_ _d\"></span>us<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>wu<span class=\"_ _a\"></span>rd<span class=\"_ _2\"></span>en </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsc3\">Fo<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>bi<span class=\"_ _a\"></span>ndl<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>chk<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>rt <span class=\"_ _1\"></span>vo<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _a\"></span>rs<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>he<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>pr<span class=\"_ _2\"></span>od<span class=\"_ _a\"></span>ukt<span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>uf <span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>he<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>P<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>(z.<span class=\"_ _a\"></span> B<span class=\"_ _a\"></span>. <span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Fo<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsc4\">ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>en,<span class=\"_ _a\"></span> so<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>erb<span class=\"_ _a\"></span>ind<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>hke<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>, Fo<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>en a<span class=\"_ _2\"></span>us <span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>ons<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>en Ge<span class=\"_ _a\"></span>b\u00fc<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>) u<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>gl<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>rt.<span class=\"_ _a\"></span> Di<span class=\"_ _2\"></span>e Kl<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>fi<span class=\"_ _d\"></span>zi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> der<span class=\"_ _a\"></span> fi<span class=\"_ _a\"></span>na<span class=\"_ _a\"></span>nz<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsc5\">m<span class=\"_ _a\"></span>\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>nd<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>- <span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>i<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span>ex<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>b<span class=\"_ _a\"></span>und<span class=\"_ _2\"></span>en<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>L<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>sve<span class=\"_ _2\"></span>rs<span class=\"_ _a\"></span>ic<span class=\"_ _d\"></span>he<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>e<span class=\"_ _a\"></span>rf<span class=\"_ _a\"></span>ol<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>gr<span class=\"_ _a\"></span>und<span class=\"_ _a\"></span>s\u00e4t<span class=\"_ _a\"></span>zl<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>be<span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>et zu<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>FV<span class=\"_ _a\"></span>tP<span class=\"_ _a\"></span>L.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Hi<span class=\"_ _a\"></span>erv<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>e-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsc6\">no<span class=\"_ _a\"></span>mm<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>d <span class=\"_ _d\"></span>Za<span class=\"_ _2\"></span>hl<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>sm<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>Zah<span class=\"_ _a\"></span>lu<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>sm<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>tte<span class=\"_ _a\"></span>l\u00e4<span class=\"_ _a\"></span>qui<span class=\"_ _a\"></span>va<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>nt<span class=\"_ _a\"></span>e s<span class=\"_ _a\"></span>o<span class=\"_ _2\"></span>wie<span class=\"_ _a\"></span> S<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>cht<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>nl<span class=\"_ _a\"></span>ag<span class=\"_ _a\"></span>en,<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>be<span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>zu<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>AC<span class=\"_ _a\"></span> k<span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>ss<span class=\"_ _a\"></span>if<span class=\"_ _a\"></span>izi<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span> we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsc7\">Im <span class=\"_ _e\"></span>Wesentlic<span class=\"_ _a\"></span>hen <span class=\"_ _e\"></span>und <span class=\"_ _f\"></span>in <span class=\"_ _e\"></span>\u00dcberei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>ung <span class=\"_ _f\"></span>mit <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>FVtOCI-<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>ptio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>welche <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsb<span class=\"_ _a\"></span>ereich <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _e\"></span>IFRS 17<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsc8\">fallend<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _d\"></span>erbi<span class=\"_ _a\"></span>ndlichkeit<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>e\u00fcbt <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de, <span class=\"_ _3\"></span>w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>so<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stig<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>schuld\u00e4<span class=\"_ _a\"></span>hnliche <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte <span class=\"_ _1\"></span>bew<span class=\"_ _d\"></span>ertet <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>FVtOCI <span class=\"_ _1\"></span>klas<span class=\"_ _a\"></span>si-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsc9\">fiziert. <span class=\"_ _a\"></span>D<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>bu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>VtOCI<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>Opti<span class=\"_ _d\"></span>on <span class=\"_ _a\"></span>ist <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>m\u00fcht <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Aus<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irk<span class=\"_ _d\"></span>ungen <span class=\"_ _2\"></span>eines <span class=\"_ _a\"></span>Asse<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _d\"></span>Liability-Mism<span class=\"_ _a\"></span>atches <span class=\"_ _2\"></span>m\u00f6<span class=\"_ _a\"></span>g-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsca\">lichst ge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _a\"></span>zu halten. Da<span class=\"_ _a\"></span>r\u00fcber hin<span class=\"_ _d\"></span>aus w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> fol<span class=\"_ _d\"></span>ge<span class=\"_ _d\"></span>nde K<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rie<span class=\"_ _d\"></span>n ber\u00fcc<span class=\"_ _a\"></span>ksichtigt<span class=\"ff5c\">:<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gscb\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Gesc<span class=\"_ _a\"></span>h\u00e4f<span class=\"_ _d\"></span>ts<span class=\"_ _d\"></span>mo<span class=\"_ _a\"></span>dell<span class=\"_ _a\"></span>e, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>nic<span class=\"_ _a\"></span>ht mi<span class=\"_ _2\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Kate<span class=\"_ _a\"></span>gori<span class=\"_ _a\"></span>e b<span class=\"_ _a\"></span>ewe<span class=\"_ _a\"></span>rtet<span class=\"_ _a\"></span> zu <span class=\"_ _a\"></span>FVt<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>I ve<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>nba<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> s<span class=\"_ _a\"></span>ind:<span class=\"_ _a\"></span>  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gscc\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ein <span class=\"_ _3\"></span>Beispiel w\u00e4re <span class=\"_ _1\"></span>das <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>editportfol<span class=\"_ _a\"></span>io, <span class=\"_ _3\"></span>das<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>einer <span class=\"_ _3\"></span>Ill<span class=\"_ _a\"></span>iqu<span class=\"_ _1\"></span>idit\u00e4t <span class=\"_ _1\"></span>als <span class=\"_ _3\"></span>bis<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zur <span class=\"_ _1\"></span>Endf\u00e4llig<span class=\"_ _d\"></span>keit <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ehalten <span class=\"_ _1\"></span>eingest<span class=\"_ _d\"></span>uft <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gscd\">Dieses <span class=\"_ _1\"></span>Portfol<span class=\"_ _a\"></span>io <span class=\"_ _3\"></span>erf\u00fcllt <span class=\"_ _3\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>SPPI-<span class=\"_ _a\"></span>Kr<span class=\"_ _1\"></span>ite<span class=\"_ _d\"></span>rium <span class=\"_ _1\"></span>als <span class=\"_ _3\"></span>au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>Def<span class=\"_ _d\"></span>initio<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmo<span class=\"_ _a\"></span>dells <span class=\"_ _3\"></span>\u201eZ<span class=\"_ _a\"></span>ur <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ahm<span class=\"_ _a\"></span>ung </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsce\">gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>\u201c (Hol<span class=\"_ _a\"></span>d-<span class=\"_ _1\"></span>St<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ategi<span class=\"_ _a\"></span>e) und is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> dem<span class=\"_ _a\"></span>zufolge als be<span class=\"_ _a\"></span>wertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> AC <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>klassi<span class=\"_ _d\"></span>fizier<span class=\"_ _d\"></span>en.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gscf\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>F<span class=\"_ _1\"></span>\u00fcr S<span class=\"_ _a\"></span>chuldinstrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e, die g<span class=\"_ _a\"></span>em\u00e4\u00df de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> lokal<span class=\"_ _a\"></span>en Rechn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsle<span class=\"_ _a\"></span>gu<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>schrift<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls \u201eBis<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur Endf<span class=\"_ _a\"></span>\u00e4lligkeit g<span class=\"_ _d\"></span>ehalten<span class=\"_ _a\"></span>\u201c ein-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd0\">gestuft w<span class=\"_ _a\"></span>erden, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _a\"></span>ange<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, d<span class=\"_ _a\"></span>ass diese so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l das <span class=\"_ _a\"></span>SPPI-Krite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ium <span class=\"_ _a\"></span>als auch die Ho<span class=\"_ _d\"></span>ld-<span class=\"_ _a\"></span>Strategie vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> IF<span class=\"_ _a\"></span>RS 9 </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd1\">erf\u00fcllen, <span class=\"_ _a\"></span>und werd<span class=\"_ _a\"></span>en aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in <span class=\"_ _a\"></span>bewertet zu AC <span class=\"_ _a\"></span>klas<span class=\"_ _a\"></span>sifiziert.  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd2\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Schuldinstr<span class=\"_ _d\"></span>umente, b<span class=\"_ _a\"></span>ei denen d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>est z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n vert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agli<span class=\"_ _d\"></span>chen <span class=\"_ _a\"></span>Zah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>en (Solely P<span class=\"_ _a\"></span>ayments of<span class=\"_ _d\"></span> Pri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>cip<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd3\">Interes<span class=\"_ _a\"></span>t-T<span class=\"_ _4\"></span>est (SPPI-<span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>est)) <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rgib<span class=\"_ _a\"></span>t, dass das SP<span class=\"_ _d\"></span>PI<span class=\"_ _d\"></span>-Krite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ium <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t erf<span class=\"_ _a\"></span>\u00fcllt ist, wer<span class=\"_ _a\"></span>den bew<span class=\"_ _d\"></span>ertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtPL kl<span class=\"_ _a\"></span>assifiziert. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd4\">Darunte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> fall<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n beis<span class=\"_ _d\"></span>piels<span class=\"_ _a\"></span>weise of<span class=\"_ _a\"></span>fene Investm<span class=\"_ _a\"></span>entfonds.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd5\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn das <span class=\"_ _1\"></span>Man<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>ent <span class=\"_ _1\"></span>zu de<span class=\"_ _1\"></span>m Schl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss kommt, dass in <span class=\"_ _1\"></span>\u00dcber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nstimm<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>mit dem IFRS 9 eine <span class=\"_ _1\"></span>and<span class=\"_ _a\"></span>ere V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ehensweis<span class=\"_ _d\"></span>e </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd6\">bei <span class=\"_ _a\"></span>der Klass<span class=\"_ _d\"></span>ifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>Grundges<span class=\"_ _a\"></span>ch\u00e4ft f<span class=\"_ _d\"></span>olgt, <span class=\"_ _a\"></span>kan<span class=\"_ _d\"></span>n es <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _a\"></span>einer b<span class=\"_ _a\"></span>egr\u00fcnd<span class=\"_ _d\"></span>eten <span class=\"_ _d\"></span>Ab<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hu<span class=\"_ _d\"></span>ng z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>oben <span class=\"_ _a\"></span>beschrieb<span class=\"_ _a\"></span>ener </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd7\">V<span class=\"_ _a\"></span>orgehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ise kom<span class=\"_ _a\"></span>men. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd8\">Bei  der <span class=\"_ _12\"> </span>Entsc<span class=\"_ _a\"></span>heidung <span class=\"_ _12\"> </span>\u00fcber  di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Klassif<span class=\"_ _a\"></span>izierung  von <span class=\"_ _12\"> </span>Eige<span class=\"_ _a\"></span>nkapitalinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>enten  einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>\u00dflich  Beteil<span class=\"_ _a\"></span>igungen <span class=\"_ _12\"> </span>werde<span class=\"_ _a\"></span>n  d<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd9\">Erwart<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> k\u00fcnftiger Pr<span class=\"_ _a\"></span>eisre<span class=\"_ _d\"></span>nditen, m\u00f6glic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Auswi<span class=\"_ _d\"></span>rkunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> auf die <span class=\"_ _1\"></span>Gewi<span class=\"_ _a\"></span>nn-<span class=\"_ _1\"></span> und V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnung sowie das </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsda\">Gesch\u00e4fts<span class=\"_ _d\"></span>mod<span class=\"_ _a\"></span>ell <span class=\"_ _f\"> </span>ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>igt. <span class=\"_ _e\"></span>Auf <span class=\"_ _f\"></span>Hand<span class=\"_ _a\"></span>elsportfolios<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ist <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>K<span class=\"_ _1\"></span>lassi<span class=\"_ _a\"></span>fizierung <span class=\"_ _f\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wer<span class=\"_ _d\"></span>tet <span class=\"_ _f\"></span>zu <span class=\"_ _e\"></span>FVtOCI <span class=\"_ _f\"></span>ni<span class=\"_ _d\"></span>cht <span class=\"_ _f\"> </span>an<span class=\"_ _d\"></span>wendbar<span class=\"_ _4\"></span>. <span class=\"_ _f\"></span>Die </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsdb\">Klassif<span class=\"_ _a\"></span>izierun<span class=\"_ _1\"></span>g von <span class=\"_ _1\"></span>Eig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>apital<span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>en kann au<span class=\"_ _1\"></span>f Einzel<span class=\"_ _a\"></span>fallbasis<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>. Sie <span class=\"_ _1\"></span>ist unwiderrufli<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>die Entschei<span class=\"_ _a\"></span>dung </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsdc\">wird <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>jeder <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>ppengesell<span class=\"_ _a\"></span>schaft <span class=\"_ _f\"></span>s<span class=\"_ _a\"></span>elbst <span class=\"_ _f\"></span>ge<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ro<span class=\"_ _a\"></span>ffen. <span class=\"_ _3\"></span>Die <span class=\"_ _e\"></span>Klassi<span class=\"_ _a\"></span>fizierung <span class=\"_ _f\"></span>basi<span class=\"_ _a\"></span>ert <span class=\"_ _e\"></span>auf <span class=\"_ _f\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Investitionss<span class=\"_ _a\"></span>trategie, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>an <span class=\"_ _e\"></span>das </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsdd\">Risiko <span class=\"_ _d\"></span>aus dem b<span class=\"_ _a\"></span>etref<span class=\"_ _a\"></span>fende<span class=\"_ _d\"></span>n V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gspo<span class=\"_ _a\"></span>rtfolio g<span class=\"_ _d\"></span>ekoppel<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> ist. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsde\">D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch <span class=\"_ _2\"></span>aus<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>nw<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>du<span class=\"_ _a\"></span>ng <span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>n <span class=\"_ _a\"></span>IF<span class=\"_ _a\"></span>RS<span class=\"_ _a\"></span> 9<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>erg<span class=\"_ _a\"></span>eb<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Di<span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>enz<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>im<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>gl<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>ch <span class=\"_ _4\"></span>zu <span class=\"_ _a\"></span>I<span class=\"_ _d\"></span>A<span class=\"_ _a\"></span>S <span class=\"_ _a\"></span>39<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wu<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>Ge<span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>nn<span class=\"_ _a\"></span>r\u00fc<span class=\"_ _a\"></span>ckl<span class=\"_ _a\"></span>ag<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>rf<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>. </div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gse0\">\u00c4nderu<span class=\"_ _d\"></span>ngen der<span class=\"_ _d\"></span> Einstuf<span class=\"_ _a\"></span>ung und Bewert<span class=\"_ _a\"></span>ung<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse1\">Um di<span class=\"_ _a\"></span>e Ein<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ung u<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span> Bew<span class=\"_ _a\"></span>ertu<span class=\"_ _d\"></span>ng f<span class=\"_ _a\"></span>est<span class=\"_ _a\"></span>zul<span class=\"_ _d\"></span>eg<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>, m\u00fcss<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse2\">g<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span>\u00e4\u00df IFR<span class=\"_ _a\"></span>S 9 al<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>e fin<span class=\"_ _a\"></span>anzi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te auf<span class=\"_ _a\"></span> Gru<span class=\"_ _d\"></span>ndl<span class=\"_ _a\"></span>age<span class=\"_ _a\"></span> eine<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse3\">Ko<span class=\"_ _a\"></span>mbin<span class=\"_ _a\"></span>atio<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>des <span class=\"_ _f\"> </span>Ges<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>tsmod<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>s <span class=\"_ _11\"> </span>des <span class=\"_ _f\"> </span>Un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _d\"></span>eh<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>ns <span class=\"_ _11\"> </span>zur<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Ste<span class=\"_ _a\"></span>uer<span class=\"_ _a\"></span>ung <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>nsw<span class=\"_ _a\"></span>erte<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>und <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>E<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>chaf<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>de<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse4\">ve<span class=\"_ _a\"></span>rtrag<span class=\"_ _a\"></span>lic<span class=\"_ _a\"></span>hen <span class=\"_ _a\"></span>Za<span class=\"_ _a\"></span>hlun<span class=\"_ _a\"></span>gss<span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>\u00f6me <span class=\"_ _2\"></span>des<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>je<span class=\"_ _a\"></span>weilig<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>In<span class=\"_ _a\"></span>stru<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>nts <span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>werte<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n. <span class=\"_ _a\"></span>Im <span class=\"_ _2\"></span>Gege<span class=\"_ _a\"></span>ns<span class=\"_ _d\"></span>atz<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>daz<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>ents<span class=\"_ _a\"></span>pri<span class=\"_ _a\"></span>cht <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Kate<span class=\"_ _a\"></span>gori<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse5\">de<span class=\"_ _a\"></span>r fin<span class=\"_ _a\"></span>anz<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span>lle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>bindl<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>hkeit<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>nic<span class=\"_ _a\"></span>ht di<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span>m An<span class=\"_ _a\"></span>sa<span class=\"_ _a\"></span>tz un<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>unte<span class=\"_ _a\"></span>rsc<span class=\"_ _a\"></span>heid<span class=\"_ _a\"></span>et si<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>von<span class=\"_ _d\"></span> j<span class=\"_ _a\"></span>ene<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>nac<span class=\"_ _a\"></span>h IAS<span class=\"_ _a\"></span> 39<span class=\"_ _a\"></span> ni<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>t we<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>ntli<span class=\"_ _a\"></span>ch.<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse6\">Mit <span class=\"_ _2\"></span>Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>des <span class=\"_ _4\"></span>IFRS 9 <span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>bisherige <span class=\"_ _2\"></span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>ufung <span class=\"_ _2\"></span>\u201eZur <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>er\u00e4u\u00dfer<span class=\"_ _d\"></span>ung <span class=\"_ _2\"></span>verf\u00fcgbar<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente\u201c <span class=\"_ _2\"></span>nicht <span class=\"_ _2\"></span>mehr <span class=\"_ _2\"></span>zul\u00e4ssi<span class=\"_ _a\"></span>g.<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse7\">In <span class=\"_ _1\"></span>dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Katego<span class=\"_ _a\"></span>rie <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>des bei<span class=\"_ _a\"></span>zulegenden Zeitwerts<span class=\"_ _d\"></span> direkt im Eigenk<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>al <span class=\"_ _1\"></span>im sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is (R\u00fcc<span class=\"_ _a\"></span>k-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse8\">lage f\u00fcr<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _1\"></span>realis<span class=\"_ _d\"></span>ierte Gewinne und <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>uste) <span class=\"_ _1\"></span>ausge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n. Nich<span class=\"_ _1\"></span>t realisier<span class=\"_ _d\"></span>te <span class=\"_ _1\"></span>Ge<span class=\"_ _a\"></span>winne <span class=\"_ _1\"></span>und V<span class=\"_ _a\"></span>erluste sind <span class=\"_ _1\"></span>im Falle <span class=\"_ _1\"></span>der V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse9\">\u00e4u\u00dfer<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>im Periode<span class=\"_ _a\"></span>nergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is er<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>wor<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>(Re<span class=\"_ _a\"></span>cycling). In IFRS 9 wird bei der Bewertung zum bei<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>Zei<span class=\"_ _d\"></span>twert<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsea\">zwischen  Eigen<span class=\"_ _d\"></span>kapital<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>  und <span class=\"_ _7\"> </span>Sc<span class=\"_ _a\"></span>huldinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ment<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>unte<span class=\"_ _d\"></span>rsch<span class=\"_ _d\"></span>ieden.  Sofern <span class=\"_ _7\"> </span>Eige<span class=\"_ _a\"></span>nkapital<span class=\"_ _d\"></span>instrum<span class=\"_ _a\"></span>ente <span class=\"_ _7\"> </span>zu  Handels<span class=\"_ _a\"></span>zwecke<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gseb\">gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _d\"></span>den, w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bewer<span class=\"_ _d\"></span>tet zu FVtPL klass<span class=\"_ _a\"></span>ifiziert. F\u00fcr Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapit<span class=\"_ _d\"></span>alinst<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te, die nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> zu Handels<span class=\"_ _a\"></span>zwecken<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsec\">gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nn <span class=\"_ _2\"></span>bei <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Ersta<span class=\"_ _d\"></span>nwend<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>unw<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>erruf<span class=\"_ _a\"></span>liche<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>FVtOCI-<span class=\"_ _a\"></span>Op<span class=\"_ _1\"></span>tio<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>desi<span class=\"_ _a\"></span>gniert <span class=\"_ _2\"></span>bewertet <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>FVtOCI) <span class=\"_ _2\"></span>ausge\u00fcbt<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsed\">werde<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Bei <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>\u00fcrfen <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>im<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>So<span class=\"_ _a\"></span>nstigen <span class=\"_ _1\"></span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ebnis <span class=\"_ _3\"></span>(OCI) <span class=\"_ _1\"></span>erfasste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nicht <span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>ea<span class=\"_ _1\"></span>lis<span class=\"_ _a\"></span>ier<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>und<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsee\">V<span class=\"_ _a\"></span>erluste nic<span class=\"_ _a\"></span>ht mehr in das P<span class=\"_ _a\"></span>eriodenergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is umg<span class=\"_ _a\"></span>ebucht <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den, sonde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n sind inne<span class=\"_ _a\"></span>rha<span class=\"_ _1\"></span>lb d<span class=\"_ _a\"></span>es Eigenkapi<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>ls i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsef\">r\u00fccklag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>zubuchen <span class=\"_ _c\"> </span>(kein <span class=\"_ _c\"> </span>recycli<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _c\"> </span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>aubt). <span class=\"_ _c\"> </span>Bei <span class=\"_ _16\"> </span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>uldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>enten, <span class=\"_ _16\"> </span>wi<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>etwa <span class=\"_ _c\"> </span>Schuldv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsch<span class=\"_ _a\"></span>reibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _c\"> </span>oder<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsf0\">Ausleihu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n, gelte<span class=\"_ _a\"></span>n \u00e4hnliche R<span class=\"_ _a\"></span>egeln wie g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> IAS 39 <span class=\"_ _a\"></span>f\u00fcr \u201eZur <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>er\u00e4<span class=\"_ _a\"></span>u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rung ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f\u00fcg<span class=\"_ _d\"></span>bar<span class=\"_ _a\"></span>e F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te\u201c. <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsf1\">Die VIG<span class=\"_ _1\"></span> ver<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t f\u00fcr <span class=\"_ _1\"></span>die Bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tung der Finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te ein z<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ales Neb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nbu<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>(T<span class=\"_ _2\"></span>ool<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>. Die Klassif<span class=\"_ _a\"></span>izierung der <span class=\"_ _1\"></span>fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>n-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsf2\">ziellen V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>swer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e nach <span class=\"_ _1\"></span>den SPPI-Krit<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wurde beinahe volls<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>\u00e4ndig<span class=\"_ _d\"></span> a<span class=\"_ _1\"></span>utom<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tisier<span class=\"_ _a\"></span>t. <span class=\"_ _1\"></span>Aktuell werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>meiste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsf3\">IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S<span class=\"_ _a\"></span> 9-<span class=\"_ _a\"></span>rele<span class=\"_ _a\"></span>van<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> Kapi<span class=\"_ _a\"></span>tal<span class=\"_ _d\"></span>anl<span class=\"_ _a\"></span>age<span class=\"_ _a\"></span>n i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>esem<span class=\"_ _a\"></span> T<span class=\"_ _4\"></span>ool<span class=\"_ _a\"></span> ver<span class=\"_ _a\"></span>walt<span class=\"_ _a\"></span>et.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Dam<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>t wi<span class=\"_ _a\"></span>rd g<span class=\"_ _a\"></span>rupp<span class=\"_ _a\"></span>enw<span class=\"_ _a\"></span>eit<span class=\"_ _a\"></span> eine<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>nte<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>An<span class=\"_ _a\"></span>wend<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>es I<span class=\"_ _d\"></span>FR<span class=\"_ _a\"></span>S 9<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsf4\">inkl<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>nung <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ECL <span class=\"_ _1\"></span>erm<span class=\"_ _a\"></span>\u00f6gli<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>Ums<span class=\"_ _a\"></span>etzu<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>IFR<span class=\"_ _a\"></span>S 9 <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dur<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>VIG<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Gro<span class=\"_ _a\"></span>up <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>uidel<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>nes<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>g<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>egel<span class=\"_ _a\"></span>t, <span class=\"_ _3\"></span>w<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>daz<span class=\"_ _a\"></span>u<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsf5\">di<span class=\"_ _a\"></span>ene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, IFR<span class=\"_ _a\"></span>S 9 <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>nhei<span class=\"_ _a\"></span>tli<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>umz<span class=\"_ _a\"></span>us<span class=\"_ _d\"></span>et<span class=\"_ _a\"></span>zen. Unt<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>IF<span class=\"_ _a\"></span>RS 9<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _1\"></span>fi<span class=\"_ _a\"></span>nan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erm<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>nsw<span class=\"_ _a\"></span>erte<span class=\"_ _a\"></span>, <span class=\"_ _1\"></span>wel<span class=\"_ _a\"></span>che als \u201eSP<span class=\"_ _a\"></span>PI <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>ail<span class=\"_ _d\"></span>\u201c <span class=\"_ _1\"></span>(S<span class=\"_ _a\"></span>PPI<span class=\"_ _a\"></span>-Kri<span class=\"_ _a\"></span>teri<span class=\"_ _a\"></span>um<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsf6\">ist<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>nic<span class=\"_ _a\"></span>ht <span class=\"_ _3\"></span>erf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>t)<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>ermi<span class=\"_ _a\"></span>ttel<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>wur<span class=\"_ _a\"></span>den,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zwin<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>nd <span class=\"_ _3\"></span>als<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>be<span class=\"_ _d\"></span>we<span class=\"_ _a\"></span>rtet<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>zu <span class=\"_ _3\"></span>FV<span class=\"_ _d\"></span>tP<span class=\"_ _d\"></span>L <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>kl<span class=\"_ _a\"></span>assif<span class=\"_ _a\"></span>izi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>Illi<span class=\"_ _a\"></span>qui<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Po<span class=\"_ _a\"></span>rtfo<span class=\"_ _a\"></span>lio<span class=\"_ _d\"></span>s,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>bei <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>nen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Hol<span class=\"_ _a\"></span>d-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsf7\">Str<span class=\"_ _a\"></span>at<span class=\"_ _d\"></span>egi<span class=\"_ _a\"></span>e ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>olg<span class=\"_ _a\"></span>t wi<span class=\"_ _a\"></span>rd, <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>nd im<span class=\"_ _a\"></span> No<span class=\"_ _a\"></span>rmalf<span class=\"_ _a\"></span>all <span class=\"_ _a\"></span>bew<span class=\"_ _a\"></span>erte<span class=\"_ _a\"></span>t zu<span class=\"_ _a\"></span> AC <span class=\"_ _a\"></span>klas<span class=\"_ _a\"></span>sifi<span class=\"_ _a\"></span>zie<span class=\"_ _a\"></span>rt. Di<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>trif<span class=\"_ _a\"></span>ft <span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>onde<span class=\"_ _a\"></span>re <span class=\"_ _a\"></span>auf<span class=\"_ _a\"></span> Aus<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>eihu<span class=\"_ _a\"></span>ngen<span class=\"_ _a\"></span> zu<span class=\"_ _a\"></span>. Fi<span class=\"_ _d\"></span>na<span class=\"_ _a\"></span>nziel<span class=\"_ _a\"></span>le<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsf8\">V<span class=\"_ _2\"></span>erm\u00f6<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>ns<span class=\"_ _a\"></span>wert<span class=\"_ _a\"></span>e, <span class=\"_ _a\"></span>welc<span class=\"_ _a\"></span>he s<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span> da<span class=\"_ _d\"></span>s S<span class=\"_ _a\"></span>PPI<span class=\"_ _a\"></span>-Kri<span class=\"_ _a\"></span>teri<span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>PPI<span class=\"_ _a\"></span>-pas<span class=\"_ _a\"></span>s) <span class=\"_ _d\"></span>erf<span class=\"_ _a\"></span>\u00fclle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>Ges<span class=\"_ _a\"></span>ch\u00e4f<span class=\"_ _d\"></span>ts<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>odell<span class=\"_ _a\"></span> \u201eh<span class=\"_ _a\"></span>old <span class=\"_ _a\"></span>to c<span class=\"_ _a\"></span>oll<span class=\"_ _a\"></span>ect a<span class=\"_ _a\"></span>nd<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsf9\">sell<span class=\"_ _a\"></span>\u201c un<span class=\"_ _a\"></span>terl<span class=\"_ _a\"></span>ieg<span class=\"_ _a\"></span>en,<span class=\"_ _a\"></span> sin<span class=\"_ _a\"></span>d als<span class=\"_ _a\"></span> be<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>tet <span class=\"_ _a\"></span>zu F<span class=\"_ _d\"></span>Vt<span class=\"_ _a\"></span>OCI<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nzus<span class=\"_ _d\"></span>tuf<span class=\"_ _a\"></span>en. <span class=\"_ _a\"></span>Fin<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>elle <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>m\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te, w<span class=\"_ _a\"></span>elc<span class=\"_ _a\"></span>he ni<span class=\"_ _2\"></span>cht S<span class=\"_ _a\"></span>PPI<span class=\"_ _a\"></span>-ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rm <span class=\"_ _a\"></span>(SPP<span class=\"_ _a\"></span>I-f<span class=\"_ _a\"></span>ail)<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsfa\">od<span class=\"_ _a\"></span>er k<span class=\"_ _a\"></span>einem<span class=\"_ _a\"></span> de<span class=\"_ _a\"></span>r o<span class=\"_ _a\"></span>be<span class=\"_ _d\"></span>n g<span class=\"_ _a\"></span>ena<span class=\"_ _a\"></span>nnt<span class=\"_ _a\"></span>en G<span class=\"_ _a\"></span>esch<span class=\"_ _a\"></span>\u00e4fts<span class=\"_ _a\"></span>mod<span class=\"_ _a\"></span>elle<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>en, <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n be<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>tet <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>FVtP<span class=\"_ _a\"></span>L bil<span class=\"_ _a\"></span>anz<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsfb\">Die <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>erblei<span class=\"_ _d\"></span>be<span class=\"_ _a\"></span>nden <span class=\"_ _a\"></span>fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ziell<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>(bspw<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>S<span class=\"_ _d\"></span>chul<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>instrum<span class=\"_ _a\"></span>ente) <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00fcberwiege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>unter <span class=\"_ _a\"></span>IFRS 9<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Katego<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsfc\">bewertet <span class=\"_ _a\"></span>zu FVtOCI <span class=\"_ _d\"></span>zugeo<span class=\"_ _a\"></span>rdnet.<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gsfd\">\u00c4nderu<span class=\"_ _d\"></span>ngen der<span class=\"_ _d\"></span> Berech<span class=\"_ _a\"></span>nung <span class=\"_ _1\"></span>v<span class=\"_ _a\"></span>on <span class=\"_ _a\"></span>Wertmin<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>eru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsfe\">Die <span class=\"_ _a\"></span>Anwendung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 9 <span class=\"_ _a\"></span>hat di<span class=\"_ _d\"></span>e Bil<span class=\"_ _a\"></span>anzierung <span class=\"_ _a\"></span>von W<span class=\"_ _a\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsff\">rtmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungsaufwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n b<span class=\"_ _a\"></span>ei S<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>huldins<span class=\"_ _a\"></span>trumente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>die be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs100\">zu FVtOCI oder bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t zu <span class=\"_ _1\"></span>AC klassi<span class=\"_ _a\"></span>fiziert sind, <span class=\"_ _1\"></span>ge\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ert, indem an <span class=\"_ _1\"></span>die Stell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> des nach <span class=\"_ _1\"></span>IAS 39<span class=\"_ _a\"></span> praktizierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Model<span class=\"_ _d\"></span>ls der<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs101\">eingetr<span class=\"_ _d\"></span>ete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rluste ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zuku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftsge<span class=\"_ _a\"></span>richteter A<span class=\"_ _a\"></span>nsatz der <span class=\"_ _d\"></span>erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rluste getr<span class=\"_ _a\"></span>eten ist.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs102\">F\u00fcr<span class=\"_ _a\"></span> all<span class=\"_ _a\"></span>e S<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>uldi<span class=\"_ _a\"></span>nst<span class=\"_ _a\"></span>rum<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>e, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>nic<span class=\"_ _a\"></span>ht <span class=\"_ _a\"></span>bewe<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>t zu<span class=\"_ _a\"></span> FV<span class=\"_ _a\"></span>tP<span class=\"_ _a\"></span>L kl<span class=\"_ _d\"></span>ass<span class=\"_ _a\"></span>ifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span> sin<span class=\"_ _a\"></span>d, i<span class=\"_ _a\"></span>st <span class=\"_ _a\"></span>ein<span class=\"_ _a\"></span>e W<span class=\"_ _2\"></span>ertb<span class=\"_ _a\"></span>eric<span class=\"_ _a\"></span>htig<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> f\u00fc<span class=\"_ _a\"></span>r e<span class=\"_ _a\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span> Kr<span class=\"_ _a\"></span>edit<span class=\"_ _a\"></span>verl<span class=\"_ _a\"></span>us<span class=\"_ _d\"></span>te<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs103\">zu <span class=\"_ _2\"></span>erf<span class=\"_ _a\"></span>asse<span class=\"_ _a\"></span>n. <span class=\"_ _2\"></span>F\u00fcr <span class=\"_ _a\"></span>S<span class=\"_ _a\"></span>chul<span class=\"_ _d\"></span>di<span class=\"_ _a\"></span>nstr<span class=\"_ _a\"></span>um<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>oh<span class=\"_ _a\"></span>ne <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>nen <span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>ntli<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>Ans<span class=\"_ _a\"></span>tieg<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>Kr<span class=\"_ _2\"></span>edit<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>siko<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>sei<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>Erw<span class=\"_ _a\"></span>erb<span class=\"_ _a\"></span> b<span class=\"_ _a\"></span>asi<span class=\"_ _a\"></span>ere<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>EC<span class=\"_ _a\"></span>L <span class=\"_ _a\"></span>auf<span class=\"_ _a\"></span> j<span class=\"_ _a\"></span>enem<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs104\">T<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r Ges<span class=\"_ _a\"></span>amt<span class=\"_ _a\"></span>lau<span class=\"_ _a\"></span>fzei<span class=\"_ _d\"></span>t-<span class=\"_ _a\"></span>EC<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> der<span class=\"_ _a\"></span> aus <span class=\"_ _a\"></span>A<span class=\"_ _d\"></span>usf<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>ler<span class=\"_ _a\"></span>eign<span class=\"_ _a\"></span>iss<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>bei <span class=\"_ _a\"></span>einem<span class=\"_ _a\"></span> Fi<span class=\"_ _a\"></span>nan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ns<span class=\"_ _d\"></span>tr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>ent <span class=\"_ _a\"></span>res<span class=\"_ _a\"></span>ulti<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>w\u00fcr<span class=\"_ _a\"></span>de, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>ner<span class=\"_ _d\"></span>hal<span class=\"_ _a\"></span>b vo<span class=\"_ _a\"></span>n z<span class=\"_ _a\"></span>w\u00f6lf<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs105\">Mo<span class=\"_ _a\"></span>nate<span class=\"_ _a\"></span>n nac<span class=\"_ _a\"></span>h dem<span class=\"_ _a\"></span> Abs<span class=\"_ _a\"></span>chlus<span class=\"_ _a\"></span>ssti<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>tag ei<span class=\"_ _a\"></span>ntr<span class=\"_ _a\"></span>ete<span class=\"_ _a\"></span>n k\u00f6n<span class=\"_ _a\"></span>nen. <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t hi<span class=\"_ _a\"></span>ngeg<span class=\"_ _a\"></span>en s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>t der B<span class=\"_ _a\"></span>egeb<span class=\"_ _a\"></span>ung o<span class=\"_ _a\"></span>der d<span class=\"_ _a\"></span>em E<span class=\"_ _a\"></span>rwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b <span class=\"_ _d\"></span>des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>ns-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs106\">we<span class=\"_ _a\"></span>rts d<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>Kr<span class=\"_ _a\"></span>edi<span class=\"_ _a\"></span>trisi<span class=\"_ _a\"></span>ko si<span class=\"_ _a\"></span>gni<span class=\"_ _a\"></span>fika<span class=\"_ _a\"></span>nt g<span class=\"_ _a\"></span>esti<span class=\"_ _a\"></span>eg<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>, b<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>ertb<span class=\"_ _a\"></span>eri<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>au<span class=\"_ _a\"></span>f d<span class=\"_ _a\"></span>er G<span class=\"_ _a\"></span>esam<span class=\"_ _a\"></span>tla<span class=\"_ _a\"></span>ufz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>-EC<span class=\"_ _a\"></span>L.<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs107\">Die <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>FVtOCI <span class=\"_ _3\"></span>od<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>bewertet <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>AC <span class=\"_ _1\"></span>klassifizier<span class=\"_ _d\"></span>ten<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Schuldins<span class=\"_ _a\"></span>trumente <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tehen <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>aupts<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>chli<span class=\"_ _a\"></span>ch <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>Inv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stme<span class=\"_ _a\"></span>nt-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs108\">Grade-A<span class=\"_ _a\"></span>nleihen und habe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dah<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> geri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ges Kr<span class=\"_ _a\"></span>editrisiko. Nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> IFRS 9 k\u00f6<span class=\"_ _a\"></span>nnen derarti<span class=\"_ _a\"></span>ge In<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>trument<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f Basis ein<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> 1<span class=\"_ _a\"></span>2-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs109\">Monats-E<span class=\"_ _a\"></span>CL<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>bewertet w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en.<span class=\"_ _3ca\"> </span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10b\">Der <span class=\"_ _1\"></span>Begrif<span class=\"_ _a\"></span>f <span class=\"_ _1\"></span>Au<span class=\"_ _1\"></span>sfall<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eignis <span class=\"_ _1\"></span>deckt <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>VIG z<span class=\"_ _1\"></span>umi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dest <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>einem R<span class=\"_ _1\"></span>ati<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>basi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Dime<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sio<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>C, <span class=\"_ _1\"></span>D<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sowie e<span class=\"_ _1\"></span>ine <span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>uf </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10c\">Anzahl <span class=\"_ _1\"></span>der \u00fcberf\u00e4llig<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>age (<span class=\"_ _1\"></span>90 <span class=\"_ _1\"></span>T<span class=\"_ _5b\"></span>a<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>\u00fcbe<span class=\"_ _a\"></span>rf\u00e4llig) <span class=\"_ _1\"></span>basier<span class=\"_ _a\"></span>ende<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>men<span class=\"_ _1\"></span>sion<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ab.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Je<span class=\"_ _d\"></span>doch <span class=\"_ _1\"></span>kan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>i einigen F<span class=\"_ _1\"></span>\u00e4lle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fin<span class=\"_ _d\"></span>anziell<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10d\">V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>wertg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>min<span class=\"_ _a\"></span>dert <span class=\"_ _3\"></span>gelt<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>wenn e<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>hrere Ereig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iss<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>mit n<span class=\"_ _1\"></span>achteil<span class=\"_ _a\"></span>igen <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irk<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>die </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10e\">erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>Zahl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gss<span class=\"_ _a\"></span>tr\u00f6me <span class=\"_ _e\"></span>dieses <span class=\"_ _f\"> </span>fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werts <span class=\"_ _f\"></span>eing<span class=\"_ _d\"></span>etr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ten <span class=\"_ _f\"></span>sin<span class=\"_ _a\"></span>d. <span class=\"_ _11\"> </span>Sol<span class=\"_ _a\"></span>che <span class=\"_ _f\"> </span>Er<span class=\"_ _d\"></span>eignisse <span class=\"_ _e\"></span>sind <span class=\"_ _f\"> </span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10f\">besonder<span class=\"_ _a\"></span>e <span class=\"_ _8\"> </span>d<span class=\"_ _d\"></span>er <span class=\"_ _8\"> </span>Krieg <span class=\"_ _7\"> </span>in <span class=\"_ _8\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _7\"> </span>Ukrai<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _7\"> </span>und <span class=\"_ _8\"> </span>die <span class=\"_ _7\"> </span>dara<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _7\"> </span>fortgeset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ten <span class=\"_ _7\"> </span>Sankti<span class=\"_ _d\"></span>onen <span class=\"_ _7\"> </span>gege<span class=\"_ _a\"></span>n\u00fcb<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _7\"> </span>zahlreic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _7\"> </span>russisc<span class=\"_ _a\"></span>hen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs110\">Emittent:i<span class=\"_ _a\"></span>nnen im G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsja<span class=\"_ _a\"></span>hr 2022 und 202<span class=\"_ _a\"></span>3. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs111\">Die An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> EC<span class=\"_ _d\"></span>L-V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ifte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en aufg<span class=\"_ _a\"></span>rund der <span class=\"_ _a\"></span>neuen S<span class=\"_ _a\"></span>yste<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ik <span class=\"_ _a\"></span>zu einem<span class=\"_ _a\"></span> Anstieg <span class=\"_ _a\"></span>der W<span class=\"_ _a\"></span>ertbe<span class=\"_ _d\"></span>richtigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>auf </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs112\">Kredit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlus<span class=\"_ _a\"></span>te <span class=\"_ _11\"> </span>im<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enhang <span class=\"_ _f\"> </span>mit <span class=\"_ _11\"> </span>S<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>huldi<span class=\"_ _a\"></span>nstrumente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Diese <span class=\"_ _f\"> </span>Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kte <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>den <span class=\"_ _11\"> </span>im<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Rahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>Erstan<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung <span class=\"_ _f\"> </span>von </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs113\">IFRS 9, u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigung vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>azug<span class=\"_ _d\"></span>eh\u00f6rige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> St<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uerl<span class=\"_ _a\"></span>atenzen, im <span class=\"_ _a\"></span>Eigenkapit<span class=\"_ _a\"></span>al in der Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>nr\u00fccklage e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fasst.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs114\">F\u00fcr Ford<span class=\"_ _a\"></span>erunge<span class=\"_ _d\"></span>n a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s Li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fer<span class=\"_ _d\"></span>ungen <span class=\"_ _a\"></span>und Leist<span class=\"_ _a\"></span>ungen sowi<span class=\"_ _d\"></span>e For<span class=\"_ _a\"></span>derunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>us L<span class=\"_ _a\"></span>ea<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>ngverh\u00e4ltniss<span class=\"_ _d\"></span>en g<span class=\"_ _a\"></span>em\u00e4\u00df IFRS<span class=\"_ _a\"></span> 9.5.5.15 wi<span class=\"_ _a\"></span>rd </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs115\">vom <span class=\"_ _1\"></span>vereinf<span class=\"_ _a\"></span>achten <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nsatz <span class=\"_ _1\"></span>Gebrauch <span class=\"_ _1\"></span>gemac<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Dem<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ufolge<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>urd<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>auf <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>rundlage <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ahrscheinlic<span class=\"_ _a\"></span>hke<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Eintr<span class=\"_ _a\"></span>etens </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs116\">eines <span class=\"_ _e\"></span>Kr<span class=\"_ _a\"></span>editausfalls <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>rgangenh<span class=\"_ _a\"></span>eit <span class=\"_ _e\"></span>und <span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>uk\u00fcnftig<span class=\"_ _a\"></span>er <span class=\"_ _e\"></span>Parameter<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>l\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>spe<span class=\"_ _d\"></span>zifisch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Ausfal<span class=\"_ _d\"></span>lq<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>oten <span class=\"_ _3\"></span>berec<span class=\"_ _a\"></span>hnet, <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _3\"></span>die </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs117\">entspre<span class=\"_ _a\"></span>chenden <span class=\"_ _e\"></span>Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>festz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>Zus<span class=\"_ _a\"></span>\u00e4tzlich <span class=\"_ _f\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _f\"></span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n, <span class=\"_ _f\"> </span>dere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>vertraglich <span class=\"_ _f\"> </span>fes<span class=\"_ _d\"></span>tgeleg<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Zahl<span class=\"_ _a\"></span>ungen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs118\">90 T<span class=\"_ _4\"></span>age \u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lli<span class=\"_ _a\"></span>g sind, als im<span class=\"_ _a\"></span> Au<span class=\"_ _1\"></span>sfall<span class=\"_ _a\"></span> befindlich <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inges<span class=\"_ _a\"></span>tu<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>t. </div><div class=\"t m1 h23 ff58 fsa fc9 sc0 ls4 ws0 gs119\">\u00c4nderu<span class=\"_ _d\"></span>ngen der<span class=\"_ _d\"></span> unter IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>7 gefo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>derte<span class=\"_ _a\"></span>n A<span class=\"_ _a\"></span>ngaben </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs11a\">Um <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ters<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>eden <span class=\"_ _3\"></span>zwis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen <span class=\"_ _1\"></span>IFRS 9 <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>IAS 39 <span class=\"_ _1\"></span>Rech<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs11b\">nung <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>tragen, <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>IFRS 7 <span class=\"_ _3\"></span>\u2013 <span class=\"_ _1\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente: <span class=\"_ _3\"></span>Ang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs11c\">ebenfalls<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>angepasst. <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>VIG <span class=\"_ _a\"></span>hat <span class=\"_ _a\"></span>die g<span class=\"_ _a\"></span>e\u00e4nderte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Angabepfl<span class=\"_ _d\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten <span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mei<span class=\"_ _a\"></span>nsam mi<span class=\"_ _a\"></span>t IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 9 <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>am 1. J<span class=\"_ _a\"></span>\u00e4nner 2023 <span class=\"_ _a\"></span>begi<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs11d\">nende Ges<span class=\"_ _a\"></span>ch\u00e4ftsjahr ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wa<span class=\"_ _a\"></span>ndt<span class=\"_ _1\"></span>. Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> \u00c4nder<span class=\"_ _a\"></span>ungen bein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten die im<span class=\"_ _a\"></span> folgenden Kapitel<span class=\"_ _a\"></span> \u00dcber<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riften da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs11e\">\u00dcbergangs<span class=\"_ _a\"></span>angaben. <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs11f\">\u00dcberleit<span class=\"_ _d\"></span>ungsr<span class=\"_ _d\"></span>ec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> die E<span class=\"_ _a\"></span>CL-We<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>richtig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en der IAS 39-S<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ussbilanz auf di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>FRS 9-Er\u00f6<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>fnungsbila<span class=\"_ _d\"></span>nz sind <span class=\"_ _a\"></span>in </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs120\">den Anh<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ngab<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b S<span class=\"_ _a\"></span>eite 44 darg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. </div><div class=\"t m1 h23 ff58 fsa fc9 sc0 ls4 ws0 gs121\">\u00dcberga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsvorsc<span class=\"_ _a\"></span>hriften </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs122\">Die <span class=\"_ _1\"></span>VIG <span class=\"_ _1\"></span>hat den <span class=\"_ _3\"></span>Class<span class=\"_ _a\"></span>ificatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> O<span class=\"_ _1\"></span>verla<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Appr<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>h <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nstufung v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>angew<span class=\"_ _a\"></span>andt <span class=\"_ _1\"></span>und v<span class=\"_ _1\"></span>er\u00f6f<span class=\"_ _a\"></span>fentlic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs123\">V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>sinform<span class=\"_ _a\"></span>atione<span class=\"_ _d\"></span>n, <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>ob <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>IFRS 9<span class=\"_ _a\"></span>-V<span class=\"_ _a\"></span>orschrif<span class=\"_ _d\"></span>ten <span class=\"_ _3\"></span>ber<span class=\"_ _a\"></span>eits <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ergleichs<span class=\"_ _a\"></span>periode <span class=\"_ _3\"></span>2022<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>angew<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndt <span class=\"_ _3\"></span>wo<span class=\"_ _a\"></span>rden<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs124\">w\u00e4re<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Wer<span class=\"_ _a\"></span>tminderu<span class=\"_ _d\"></span>ngsvorsc<span class=\"_ _a\"></span>hriften <span class=\"_ _1\"></span>sind <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>diesem <span class=\"_ _1\"></span>An<span class=\"_ _a\"></span>satz<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>verpfli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d a<span class=\"_ _1\"></span>nz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den, <span class=\"_ _1\"></span>jedo<span class=\"_ _a\"></span>ch <span class=\"_ _3\"></span>hat <span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die V<span class=\"_ _1\"></span>IG </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs125\">entsc<span class=\"_ _d\"></span>hieden, <span class=\"_ _1\"></span>diese <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>orsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rifte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>bereits in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rgleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>sperio<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>anzu<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en. <span class=\"_ _1\"></span>Unt<span class=\"_ _1\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>dsbetr\u00e4ge <span class=\"_ _1\"></span>zwisc<span class=\"_ _a\"></span>hen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs126\">dem <span class=\"_ _a\"></span>vorherige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>uc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>wert <span class=\"_ _a\"></span>eines <span class=\"_ _a\"></span>finanziell<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>s u<span class=\"_ _d\"></span>nd d<span class=\"_ _a\"></span>em si<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Anwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ung <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Ans<span class=\"_ _a\"></span>atzes <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>bend<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs127\">Betrag w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en im Ei<span class=\"_ _d\"></span>genka<span class=\"_ _a\"></span>pital in der G<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nnr\u00fccklage e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>t. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs128\">Die <span class=\"_ _a\"></span>finanzielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswerte <span class=\"_ _a\"></span>gem. <span class=\"_ _a\"></span>IFRS 9 <span class=\"_ _a\"></span>sind g<span class=\"_ _a\"></span>runds\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>lich <span class=\"_ _a\"></span>in <span class=\"_ _d\"></span>Sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ld- <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pitali<span class=\"_ _d\"></span>nstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ment<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>unterteilen. <span class=\"_ _a\"></span>Die </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs129\">folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>abell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zeigt <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Klassif<span class=\"_ _d\"></span>izie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _a\"></span>Schuldi<span class=\"_ _a\"></span>nstrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>IAS 39 <span class=\"_ _2\"></span>als <span class=\"_ _a\"></span>auch <span class=\"_ _2\"></span>nach <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span>FRS 9<span class=\"_ _d\"></span> <span class=\"_ _2\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>\u00dcberg<span class=\"_ _a\"></span>angs-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs12a\">zeitpunkt 1. <span class=\"_ _a\"></span>J\u00e4nne<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> 2022<span class=\"_ _d\"></span>:<span class=\"_ _a\"></span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs12b\">Schuldinst<span class=\"_ _1\"></span>rumente<span class=\"_ _1\"></span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs12c\">IAS 39 <span class=\"_ _143\"> </span><span class=\"fs7\">IFRS <span class=\"_ _1\"></span>9 </span></div><div class=\"t m1 h2e ff5a fs7 fc6 sc0 ls4 ws0 gs12d\">SPPI-pass <span class=\"_ _117\"> </span>SPPI-fail </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs12e\">Gesch\u00e4ft<span class=\"_ _1\"></span>smodell </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs12f\">Hold t<span class=\"_ _1\"></span>o colle<span class=\"_ _1\"></span>ct*<span class=\"_ _a\"></span> <span class=\"_ _24\"> </span>Ho<span class=\"_ _1\"></span>ld to co<span class=\"_ _1\"></span>llect and sell* <span class=\"_ _144\"> </span>weder noch<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs130\">Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> \u00fcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ka<span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>tala<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _12a\"> </span>Bew<span class=\"_ _1\"></span>ertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _145\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtOCI <span class=\"_ _146\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> <span class=\"_ _43\"> </span>B<span class=\"_ _1\"></span>ewertet zu FVtPL<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs131\">Bis <span class=\"_ _1\"></span>zur<span class=\"_ _1\"></span> En<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>f\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>kl. <span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>klas<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fiz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>) <span class=\"_ _147\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _145\"> </span>B<span class=\"_ _1\"></span>ewertet zu<span class=\"_ _1\"></span> FVtOCI <span class=\"_ _146\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL <span class=\"_ _123\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs132\">Zu<span class=\"_ _1\"></span>r V<span class=\"_ _1\"></span>er\u00e4u<span class=\"_ _1\"></span>\u00dfe<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>gba<span class=\"_ _1\"></span>r <span class=\"_ _148\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _145\"> </span>B<span class=\"_ _1\"></span>ewertet zu<span class=\"_ _1\"></span> FVtOCI <span class=\"_ _146\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL <span class=\"_ _123\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs133\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>izul<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>eitw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _149\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _145\"> </span>B<span class=\"_ _1\"></span>ewertet zu<span class=\"_ _1\"></span> FVtOCI <span class=\"_ _146\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL <span class=\"_ _123\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL </div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs134\">*F\u00fcr<span class=\"_ _d\"></span> SPP<span class=\"_ _1\"></span>I-pass Schuld<span class=\"_ _d\"></span>instru<span class=\"_ _a\"></span>mente ist<span class=\"_ _1\"></span> ein <span class=\"_ _a\"></span>erwa<span class=\"_ _1\"></span>rteter Kreditverlust <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u berechnen<span class=\"_ _d\"></span> (ECL).<span class=\"_ _3ca\"> </span></div>Die VIG hat <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>om W<span class=\"_ _2\"></span>ah<span class=\"_ _1\"></span>lr<span class=\"_ _a\"></span>echt Geb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> gem<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>cht, st<span class=\"_ _a\"></span>rategisc<span class=\"_ _d\"></span>h geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _d\"></span>ne Eigenkapi<span class=\"_ _a\"></span>talinstrum<span class=\"_ _a\"></span>ente unwid<span class=\"_ _d\"></span>errufl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span> als be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte<span class=\"_ _3ca\"> </span>zu <span class=\"_ _e\"></span>FVtOCI <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>klassifizier<span class=\"_ _a\"></span>en. <span class=\"_ _e\"></span>Jene, <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>elc<span class=\"_ _d\"></span>he <span class=\"_ _e\"></span>nicht <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _f\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ategi<span class=\"_ _a\"></span>sche <span class=\"_ _e\"></span>Zwecke <span class=\"_ _e\"></span>besti<span class=\"_ _a\"></span>mmt <span class=\"_ _f\"></span>sind, <span class=\"_ _3\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et <span class=\"_ _3\"></span>zu <span class=\"_ _f\"> </span>FVtP<span class=\"_ _3ca\"> </span>ausgewies<span class=\"_ _a\"></span>en.<span class=\"_ _3ca\"> </span>Eigenkapital<span class=\"_ _1\"></span>instrume<span class=\"_ _1\"></span>nte<span class=\"_ _3ca\"> </span>IAS 39 <span class=\"_ _143\"> </span><span class=\"fs7\">I<span class=\"_ _1\"></span>FRS 9<span class=\"_ _3ca\"> </span></span>Held f<span class=\"_ _1\"></span>or tr<span class=\"_ _1\"></span>ading <span class=\"_ _14a\"> </span>FVtOCI-Optio<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Zu<span class=\"_ _1\"></span>r V<span class=\"_ _1\"></span>er\u00e4u<span class=\"_ _1\"></span>\u00dfe<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>gba<span class=\"_ _1\"></span>r <span class=\"_ _100\"> </span>Bewertet zu FVtPL<span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>B<span class=\"_ _1\"></span>ewertet zu FVtOCI<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>izul<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>eitw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtOCI<span class=\"_ _3ca\"> </span>Die erstmalig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> IFRS 9 <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fchr<span class=\"_ _1\"></span>t zu \u00c4nder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>an IFRS 7 \u2013 Finanzinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte: Ang<span class=\"_ _a\"></span>aben, au<span class=\"_ _1\"></span>fg<span class=\"_ _a\"></span>rund de<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>er di<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ssald<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>1. J\u00e4nn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r 2022 <span class=\"_ _3\"></span>ang<span class=\"_ _a\"></span>epasst <span class=\"_ _3\"></span>hat. <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>etr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fend <span class=\"_ _3\"></span>zus\u00e4t<span class=\"_ _d\"></span>zliche <span class=\"_ _3\"></span>Anpassung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _d\"></span>d <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Kapit<span class=\"_ _a\"></span>e<span class=\"_ _3ca\"> </span>\u201e\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> R<span class=\"_ _d\"></span>echnungsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ungsmethod<span class=\"_ _a\"></span>en\u201c ab Seit<span class=\"_ _a\"></span>e 51 ve<span class=\"_ _d\"></span>rwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Kate<span class=\"_ _1\"></span>gorien und \u00dcber<span class=\"_ _1\"></span>leitung Buc<span class=\"_ _1\"></span>hwerte<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span></span>Anpassungen<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>1.1.2022<span class=\"_ _3ca\"> </span>IAS<span class=\"_ _1\"></span> 39-<span class=\"_ _3ca\"> </span>Buchwert<span class=\"_ _3ca\"> </span>Umbuchung<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span>Umgliederun<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span>Bewertung<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9-<span class=\"_ _3ca\"> </span>Buchwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> for<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>gef<span class=\"_ _1\"></span>\u00fchr<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _148\"> </span>8.605.672<span class=\"_ _3ca\"> </span>-105.5<span class=\"_ _1\"></span>07<span class=\"_ _2a\"> </span>-3<span class=\"_ _1\"></span>.027.957<span class=\"_ _43\"> </span>-25.704<span class=\"_ _14d\"> </span>5.446.50<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Zu<span class=\"_ _1\"></span>g\u00e4<span class=\"_ _1\"></span>nge<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>sl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>\u00dcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> sow<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>e B<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>r En<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>f\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>it<span class=\"_ _3ca\"> </span>geh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e \u2013<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span>: B<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> Ri<span class=\"_ _1\"></span>sik<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>org<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ab\"> </span>-25.704<span class=\"_ _99\"> </span>-25<span class=\"_ _1\"></span>.704<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>l\u00e4q<span class=\"_ _1\"></span>uiv<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 39<span class=\"_ _1\"></span>: Fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er f<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> ind<span class=\"_ _1\"></span>exg<span class=\"_ _1\"></span>ebu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Leben<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _14e\"> </span>271.074<span class=\"_ _3ca\"> </span>271.074<span class=\"_ _3ca\"> </span>Ab<span class=\"_ _1\"></span>g\u00e4n<span class=\"_ _1\"></span>ge<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CI \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>: B<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>r En<span class=\"_ _1\"></span>df<span class=\"_ _1\"></span>\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>it g<span class=\"_ _1\"></span>eha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _f7\"> </span>-1<span class=\"_ _1\"></span>.762.412<span class=\"_ _14f\"> </span>-1.762.41<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CI \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>: Au<span class=\"_ _1\"></span>sl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> \u00dcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _3ca\"> </span>-1.464.38<span class=\"_ _1\"></span>5<span class=\"_ _14f\"> </span>-1.464.385<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>leih<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 39<span class=\"_ _1\"></span>: A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sleih<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span>und<span class=\"_ _1\"></span> \u00dcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>anlag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _150\"> </span>-3.500<span class=\"_ _114\"> </span>-3<span class=\"_ _1\"></span>.500<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch P<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>leh<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>17 <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>9: A<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>i-<span class=\"_ _3ca\"> </span>hun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd \u00dc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>alan<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _60\"> </span>-1<span class=\"_ _1\"></span>7.027<span class=\"_ _b9\"> </span>-17.<span class=\"_ _1\"></span>027<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch D<span class=\"_ _1\"></span>epo<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4ge \u2013<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IAS<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>9: A<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>i-<span class=\"_ _3ca\"> </span>hun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd \u00dc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>alan<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _60\"> </span>-8<span class=\"_ _1\"></span>8.480<span class=\"_ _b9\"> </span>-88.<span class=\"_ _1\"></span>480<span class=\"_ _3ca\"> </span>Inn<span class=\"_ _1\"></span>erh<span class=\"_ _1\"></span>alb<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Po<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>C <span class=\"_ _151\"> </span>-68.734<span class=\"_ _34\"> </span>-68.734<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _152\"> </span>25.849.0<span class=\"_ _1\"></span>69<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.248<span class=\"_ _1\"></span>.763<span class=\"_ _54\"> </span>56.466<span class=\"_ _3ca\"> </span>24.656.7<span class=\"_ _1\"></span>72<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _153\"> </span>25.078.1<span class=\"_ _1\"></span>36<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-720.3<span class=\"_ _1\"></span>26<span class=\"_ _54\"> </span>49.666<span class=\"_ _3ca\"> </span>24.407.4<span class=\"_ _1\"></span>76<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>is z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>r En<span class=\"_ _1\"></span>df<span class=\"_ _1\"></span>\u00e4l<span class=\"_ _1\"></span>ligk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c4\"> </span>1.762.<span class=\"_ _1\"></span>412<span class=\"_ _3ca\"> </span>49.666<span class=\"_ _3ca\"> </span>1.812.07<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>sl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>\u00dcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _cc\"> </span>1.464.3<span class=\"_ _1\"></span>85<span class=\"_ _3ca\"> </span>1.464.38<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>lgsw<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rks<span class=\"_ _1\"></span>am z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m b<span class=\"_ _1\"></span>eiz<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Anl<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span>* <span class=\"_ _154\"> </span>40.804<span class=\"_ _3ca\"> </span>40.804<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>tPL <span class=\"_ _1\"></span>\u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39:<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _3ca\"> </span>verf<span class=\"_ _1\"></span>\u00fcgb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ziel<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _155\"> </span>-294.032<span class=\"_ _fc\"> </span>-294.032<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rp<span class=\"_ _1\"></span>fli<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39:<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>\u00e4u\u00df<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erf\u00fcg<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te <span class=\"_ _c9\"> </span>-920.971<span class=\"_ _fc\"> </span>-920.971<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch In<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>ntf<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ds <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>lich<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>nd b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> \u2013 <span class=\"_ _1\"></span>IAS <span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>: <span class=\"_ _1\"></span>Zu<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _156\"> </span>-2.772.92<span class=\"_ _1\"></span>4<span class=\"_ _14f\"> </span>-2.772.924<span class=\"_ _3ca\"> </span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _157\"> </span>770.933<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-528.4<span class=\"_ _1\"></span>37<span class=\"_ _158\"> </span>6.800<span class=\"_ _3ca\"> </span>249.296<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>lgsw<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rks<span class=\"_ _1\"></span>am z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m b<span class=\"_ _1\"></span>eiz<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Akti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>*<span class=\"_ _1\"></span> <span class=\"_ _a0\"> </span>388<span class=\"_ _3ca\"> </span>102<span class=\"_ _3ca\"> </span>490<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>kt<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>icht<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S 3<span class=\"_ _1\"></span>9:<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4u<span class=\"_ _1\"></span>\u00df<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span>verf<span class=\"_ _1\"></span>\u00fcgb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ziel<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _155\"> </span>-455.448<span class=\"_ _fc\"> </span>-455.448<span class=\"_ _3ca\"> </span>Kate<span class=\"_ _1\"></span>gorien und \u00dcber<span class=\"_ _1\"></span>leitung Buc<span class=\"_ _1\"></span>hwerte<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span></span>Anpassungen<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>1<span class=\"_ _1\"></span>.1.2022<span class=\"_ _3ca\"> </span>IAS<span class=\"_ _1\"></span> 39-<span class=\"_ _3ca\"> </span>Buchwert<span class=\"_ _3ca\"> </span>Umbuchung IFRS <span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span>Umgliederun<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span>Bewertung<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9-<span class=\"_ _3ca\"> </span>Buchwert<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>eil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>en U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>icht<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L \u2013 IA<span class=\"_ _1\"></span>S 3<span class=\"_ _1\"></span>9:<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>r\u00e4u<span class=\"_ _1\"></span>\u00df<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>f\u00fcgb<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _159\"> </span>-45.299<span class=\"_ _34\"> </span>-45.299<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>eil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en n<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>kon<span class=\"_ _1\"></span>sol<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>icht<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39:<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Zu<span class=\"_ _1\"></span>r Ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>f\u00fcg<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>-28<span class=\"_ _1\"></span>.078<span class=\"_ _35\"> </span>6.69<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-21.380<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _15a\"> </span>8.772.54<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>-10.58<span class=\"_ _1\"></span>9<span class=\"_ _c7\"> </span>4.300.3<span class=\"_ _1\"></span>95<span class=\"_ _3ca\"> </span>216.330<span class=\"_ _3ca\"> </span>13.278.6<span class=\"_ _1\"></span>76<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _125\"> </span>8.645.4<span class=\"_ _1\"></span>46<span class=\"_ _3ca\"> </span>-10.58<span class=\"_ _1\"></span>9<span class=\"_ _c7\"> </span>4.006.3<span class=\"_ _1\"></span>63<span class=\"_ _3ca\"> </span>164.093<span class=\"_ _3ca\"> </span>12.805.3<span class=\"_ _1\"></span>13<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Von<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>sl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>\u00dcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _13d\"> </span>3.5<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>251<span class=\"_ _3ca\"> </span>3.751<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>920.971<span class=\"_ _3ca\"> </span>163.617<span class=\"_ _3ca\"> </span>1.084.58<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _15c\"> </span>455.448<span class=\"_ _3ca\"> </span>455.448<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _df\"> </span>45<span class=\"_ _1\"></span>.299<span class=\"_ _3ca\"> </span>91<span class=\"_ _3ca\"> </span>45.390<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>bund<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>t kons<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>iert<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 28.078<span class=\"_ _3ca\"> </span>1.211<span class=\"_ _3ca\"> </span>29.289<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>ves<span class=\"_ _1\"></span>tm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>fond<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _136\"> </span>2.<span class=\"_ _1\"></span>772.924<span class=\"_ _3ca\"> </span>-3.192<span class=\"_ _14d\"> </span>2.<span class=\"_ _1\"></span>769.732<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>lgsw<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rks<span class=\"_ _1\"></span>am z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m b<span class=\"_ _1\"></span>eiz<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>aten<span class=\"_ _1\"></span>*<span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>2.11<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>2.115<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CI \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>: E<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>lgsw<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ksam z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>izu<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>leg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>e fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte*<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>-40.804<span class=\"_ _34\"> </span>-40.804<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch Z<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Z<span class=\"_ _1\"></span>ahlu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>el\u00e4q<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span>te b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C \u2013<span class=\"_ _1\"></span> IAS <span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>: <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>onds<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>exge<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _15e\"> </span>-179.053<span class=\"_ _fc\"> </span>-179.053<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch D<span class=\"_ _1\"></span>epo<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4ge \u2013<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IAS<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>9: Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>nds<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>exge<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _b0\"> </span>-10.589<span class=\"_ _15f\"> </span>-10.589<span class=\"_ _3ca\"> </span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _160\"> </span>127.094<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>294.032<span class=\"_ _3ca\"> </span>52.237<span class=\"_ _3ca\"> </span>473.363<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>294.032<span class=\"_ _3ca\"> </span>52.237<span class=\"_ _3ca\"> </span>346.269<span class=\"_ _3ca\"> </span>Summe f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>ler Ver<span class=\"_ _1\"></span>m\u00f6genswerte gem. I<span class=\"_ _1\"></span>FRS 9 <span class=\"_ _fd\"> </span>43.227.281<span class=\"_ _3ca\"> </span>-116.0<span class=\"_ _1\"></span>96<span class=\"_ _54\"> </span>23.675<span class=\"_ _3ca\"> </span>247.092<span class=\"_ _3ca\"> </span>43.381.9<span class=\"_ _1\"></span>52<span class=\"_ _3ca\"> </span>*Inklusive H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndel<span class=\"_ _d\"></span>sbestand<span class=\"_ _3ca\"> </span>Kate<span class=\"_ _1\"></span>gorien und \u00dcber<span class=\"_ _1\"></span>leitung Buc<span class=\"_ _1\"></span>hwerte<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span></span>Anpassungen<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>1<span class=\"_ _1\"></span>.1.2022<span class=\"_ _3ca\"> </span>IAS<span class=\"_ _1\"></span> 39-<span class=\"_ _3ca\"> </span>Buchwert<span class=\"_ _3ca\"> </span>Umbuchung IFRS <span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span>Umgliederun<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span>Bewertung<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9-<span class=\"_ _3ca\"> </span>Buchwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>bei<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ulege<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n Z<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> <span class=\"_ _161\"> </span>2.705<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>643<span class=\"_ _3ca\"> </span>524<span class=\"_ _3ca\"> </span>3.872<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rpf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>tend<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _131\"> </span>2.705<span class=\"_ _3ca\"> </span>524<span class=\"_ _3ca\"> </span>3.229<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>t b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FV<span class=\"_ _1\"></span>tPL<span class=\"_ _1\"></span> <span class=\"_ _b4\"> </span>643<span class=\"_ _3ca\"> </span>643<span class=\"_ _3ca\"> </span>Zu fo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>gef<span class=\"_ _1\"></span>\u00fchrt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n An<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>haff<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gsko<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _162\"> </span>2.939.98<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>219.046<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.159.03<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f8\"> </span>2<span class=\"_ _1\"></span>.620.347<span class=\"_ _3ca\"> </span>222<span class=\"_ _3ca\"> </span>2.620.56<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>319.640<span class=\"_ _3ca\"> </span>218.824<span class=\"_ _3ca\"> </span>538.464<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _164\"> </span>2.942.69<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>219.689<span class=\"_ _3ca\"> </span>524<span class=\"_ _3ca\"> </span>3.162.90<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1ee\">Die <span class=\"_ _e\"></span>folgende <span class=\"_ _f\"> </span>T<span class=\"_ _4\"></span>abe<span class=\"_ _1\"></span>lle <span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>eigt <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>\u00dcberlei<span class=\"_ _d\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>des <span class=\"_ _f\"> </span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ner\u00f6<span class=\"_ _a\"></span>ff<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>bilanzwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts <span class=\"_ _f\"></span>der <span class=\"_ _f\"></span>W<span class=\"_ _a\"></span>ertberichtigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _f\"> </span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>\u00e4lle<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1ef\">gem\u00e4<span class=\"_ _d\"></span>\u00df IAS 39 a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f die <span class=\"_ _a\"></span>Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e f\u00fcr erwar<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ete Kr<span class=\"_ _a\"></span>editve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste g<span class=\"_ _a\"></span>em\u00e4\u00df IFRS 9<span class=\"_ _a\"></span>.<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1f0\">\u00dcberleitung<span class=\"_ _1\"></span> Wertbe<span class=\"_ _1\"></span>richtigung<span class=\"_ _1\"></span> <span class=\"_ _165\"> </span><span class=\"fs7\">IAS<span class=\"_ _1\"></span> 39-Buchwert<span class=\"_ _3ca\"> </span></span><span class=\"fs7\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1f1\">zum 31.12.2<span class=\"_ _1\"></span>021<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1f2\">Anpassungen<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1f3\">IFRS <span class=\"_ _1\"></span>9-Buchwert<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1f4\">zum 1.1.202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1f5\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1f6\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>beiz<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>ege<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Zeit<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> <span class=\"_ _166\"> </span>12.968<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1f7\">48.164<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1f8\">61.132<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1f9\">Erfo<span class=\"_ _1\"></span>lg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>m z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>ule<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>n Z<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>wer<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>te f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nzie<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs1fa\">*</div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1fb\"> <span class=\"_ _167\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1fc\">2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1fd\">2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fe\">Re<span class=\"_ _1\"></span>klas<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fiz<span class=\"_ _1\"></span>ieru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u K<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>e: <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FVt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span> <span class=\"_ _14a\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ff\">2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs200\">2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs201\">Zur <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>u\u00dfe<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>gba<span class=\"_ _1\"></span>re f<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>zie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nswe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _168\"> </span>12.968<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs202\">48.162<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs203\">61.130<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs204\">Re<span class=\"_ _1\"></span>klas<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fiz<span class=\"_ _1\"></span>ieru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u K<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>e: <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FVt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span> <span class=\"_ _169\"> </span>12.968<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs205\">48.162<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs206\">61.130<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs207\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C <span class=\"_ _1\"></span>(A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>slei<span class=\"_ _1\"></span>hu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d Fo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>deru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n,<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ur E<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>df\u00e4l<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>gkeit<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs208\">ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>, A<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _16a\"> </span>15.508<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs209\">10.196<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs20a\">25.704<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20b\">Re<span class=\"_ _1\"></span>klas<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fiz<span class=\"_ _1\"></span>ieru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u K<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>e: <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> AC<span class=\"_ _1\"></span> <span class=\"_ _16b\"> </span>15.508<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20c\">10.196<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20d\">25.704<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs20e\">*Inklusive H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndel<span class=\"_ _d\"></span>sbestand<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs20f\">Im F<span class=\"_ _1\"></span>olg<span class=\"_ _a\"></span>enden wer<span class=\"_ _a\"></span>den die Klasse<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>von Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instrum<span class=\"_ _a\"></span>enten gem. IAS 39<span class=\"_ _a\"></span>- <span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>zw<span class=\"_ _a\"></span>. IFRS 9-<span class=\"_ _a\"></span>Kategori<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n an<span class=\"_ _d\"></span>hand ihr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Bu<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hw<span class=\"_ _a\"></span>erte<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs210\">gegen\u00fcbe<span class=\"_ _a\"></span>rgestellt. <span class=\"_ _8\"> </span>Die <span class=\"_ _8\"> </span>ausge<span class=\"_ _a\"></span>wiesene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>Buch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>der <span class=\"_ _7\"> </span>Ka<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>egorie <span class=\"_ _7\"> </span>bewertet <span class=\"_ _7\"> </span>zu<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>AC <span class=\"_ _13\"> </span>w<span class=\"_ _d\"></span>eiche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>zwischen <span class=\"_ _8\"> </span>den <span class=\"_ _7\"> </span>be<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs211\">Bewert<span class=\"_ _a\"></span>ungsstandar<span class=\"_ _a\"></span>ds <span class=\"_ _e\"></span>ab, <span class=\"_ _e\"></span>da <span class=\"_ _e\"></span>gem. <span class=\"_ _e\"></span>IFRS<span class=\"_ _a\"></span> 9 <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kov<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>orge <span class=\"_ _f\"> </span>beim<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Bu<span class=\"_ _d\"></span>chwert<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>zu <span class=\"_ _f\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ist. <span class=\"_ _e\"></span>Zus<span class=\"_ _a\"></span>\u00e4tzlich <span class=\"_ _f\"></span>ist <span class=\"_ _3\"></span>zu<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs212\">ber\u00fccksi<span class=\"_ _a\"></span>chtigen,  dass <span class=\"_ _12\"> </span>de<span class=\"_ _d\"></span>r  Ko<span class=\"_ _d\"></span>nzern  unter <span class=\"_ _12\"> </span>IFRS 9 <span class=\"_ _10\"> </span>z<span class=\"_ _1\"></span>ur  Dir<span class=\"_ _a\"></span>ty<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _a\"></span>alue-Bil<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g  g<span class=\"_ _a\"></span>ewechs<span class=\"_ _a\"></span>elt  hat.  Die  A<span class=\"_ _a\"></span>bweic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung  d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs213\">Bilanz<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _d\"></span> ist a<span class=\"_ _a\"></span>uch b<span class=\"_ _d\"></span>ei je<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>Kategorien,<span class=\"_ _a\"></span> die Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzinstrum<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>zum beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>enden Zei<span class=\"_ _d\"></span>twe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>bewe<span class=\"_ _d\"></span>rten, i<span class=\"_ _a\"></span>n der Di<span class=\"_ _d\"></span>rty <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>alue-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs214\">Bilanzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung b<span class=\"_ _a\"></span>egr\u00fcndet. N\u00e4<span class=\"_ _a\"></span>here <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>nfo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>matio<span class=\"_ _a\"></span>nen zur ge<span class=\"_ _d\"></span>\u00e4ndert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Rechn<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsm<span class=\"_ _a\"></span>ethode si<span class=\"_ _d\"></span>nd ab Seit<span class=\"_ _a\"></span>e 51 zu fin<span class=\"_ _a\"></span>den.<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs215\">Kate<span class=\"_ _1\"></span>gorien und Buc<span class=\"_ _1\"></span>hwerte<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span><span class=\"fs7\">IA<span class=\"_ _1\"></span>S 39-<span class=\"_ _1\"></span>Kategorie <span class=\"_ _16c\"> </span>IFRS <span class=\"_ _1\"></span>9-Kategor<span class=\"_ _1\"></span>ie <span class=\"_ _6e\"> </span>IA<span class=\"_ _1\"></span>S 39-<span class=\"_ _1\"></span>Buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _3ca\"> </span></span><span class=\"fs7\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs216\">zum 31.12.2<span class=\"_ _1\"></span>021<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs217\">IFRS <span class=\"_ _1\"></span>9-Buchwert<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs218\">zum 1.1.202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs219\"><div class=\"t m2 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs21a\">Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs21b\">\u00e4qu<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span>te<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs21c\">2.635.38<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs21d\">2.727.40<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs21e\">Zahlungs<span class=\"_ _1\"></span>mittel und<span class=\"_ _1\"></span> Zahlungsm<span class=\"_ _1\"></span>ittel\u00e4quivalente<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs21f\">Zahlungs<span class=\"_ _1\"></span>mittel und<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs220\">Zahlungs<span class=\"_ _1\"></span>mittel\u00e4quivalente<span class=\"_ _1\"></span> <span class=\"_ _cf\"> </span>2.456.3<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs221\">2.558.99<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs222\">Finanzin<span class=\"_ _1\"></span>strumente d<span class=\"_ _1\"></span>er fonds- un<span class=\"_ _1\"></span>d indexg<span class=\"_ _1\"></span>ebunden<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs223\">Lebensversi<span class=\"_ _1\"></span>cherung<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs224\">Zahlungs<span class=\"_ _1\"></span>mittel und<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs225\">Zahlungs<span class=\"_ _1\"></span>mittel\u00e4quivalente<span class=\"_ _1\"></span> <span class=\"_ _144\"> </span>179.0<span class=\"_ _1\"></span>53<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs226\">168.413<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs227\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _16d\"> </span>40.017.9<span class=\"_ _1\"></span>77<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs228\">40.397.0<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs229\">Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _16e\"> </span>2.156.06<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22a\">691.930<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22b\">Aus<span class=\"_ _1\"></span>leihungen <span class=\"_ _16f\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _170\"> </span>2.152.56<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22c\">688.179<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22d\">Aus<span class=\"_ _1\"></span>leihungen <span class=\"_ _16f\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> <span class=\"_ _171\"> </span>3.500<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22e\">3.751<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22f\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>25.926.0<span class=\"_ _1\"></span>34<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs230\">28.260.8<span class=\"_ _1\"></span>37<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs231\">Bis z<span class=\"_ _1\"></span>ur Endf\u00e4llig<span class=\"_ _1\"></span>keit gehaltene finanz<span class=\"_ _1\"></span>ielle Verm\u00f6gens<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs232\">werte<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs233\">Bewertet z<span class=\"_ _1\"></span>u AC<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs234\">529.794<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs235\">1.063.82<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs236\">Bis z<span class=\"_ _1\"></span>ur Endf\u00e4llig<span class=\"_ _1\"></span>keit gehaltene finanz<span class=\"_ _1\"></span>ielle Verm\u00f6gens<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs237\">werte<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs238\">Bewertet z<span class=\"_ _1\"></span>u FVtOCI<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs239\">2.027.92<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs23a\">2.137.44<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs23b\">Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs23c\">werte<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs23d\">Bewertet z<span class=\"_ _1\"></span>u FVtOCI<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs23e\">21.090.2<span class=\"_ _1\"></span>10<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs23f\">22.229.2<span class=\"_ _1\"></span>24<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs240\">Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs241\">werte<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs242\">Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs243\">1.215.00<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs244\">1.449.64<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs245\">Finanzin<span class=\"_ _1\"></span>strumente d<span class=\"_ _1\"></span>er fonds- un<span class=\"_ _1\"></span>d indexg<span class=\"_ _1\"></span>ebunden<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs246\">Lebensversi<span class=\"_ _1\"></span>cherung<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs247\">Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs248\">929.771<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs249\">1.247.37<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs24a\">Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs24b\">finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h30 ff5a fs13 fc5 sc0 ls4 ws0 gs24c\">*<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs24d\">Bewertet z<span class=\"_ _1\"></span>u FVtOCI<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs24e\">40.804<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs24f\">40.804<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs250\">Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs251\">finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h30 ff5a fs13 fc5 sc0 ls4 ws0 gs252\">*<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs253\">Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs254\">92.526<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs255\">92.526<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs256\">Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs257\">Kred<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>tut<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs258\">Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _14a\"> </span>Bewertet zu A<span class=\"_ _1\"></span>C<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs259\">872.227<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25a\">709.568<span class=\"_ _3ca\"> </span></div>Kate<span class=\"_ _1\"></span>gorien und Buc<span class=\"_ _1\"></span>hwerte<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span><span class=\"fs1c\">IA<span class=\"_ _1\"></span>S 39-<span class=\"_ _1\"></span>Kategorie <span class=\"_ _16c\"> </span>IFRS 9-K<span class=\"_ _1\"></span>ategorie <span class=\"_ _6e\"> </span>I<span class=\"_ _1\"></span>AS 3<span class=\"_ _1\"></span>9-Buchwert </span>zum 31.12.2<span class=\"_ _1\"></span>021<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9-Buchwert zum 1.1.202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s   <span class=\"_ _173\"> </span>  <span class=\"_ _174\"> </span>10.255.0<span class=\"_ _1\"></span>45<span class=\"_ _3ca\"> </span>9.831.02<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 2.772.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>2.769.73<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Finanzin<span class=\"_ _1\"></span>strumente d<span class=\"_ _1\"></span>er fonds- un<span class=\"_ _1\"></span>d indexg<span class=\"_ _1\"></span>ebunden<span class=\"_ _1\"></span>en Lebensversi<span class=\"_ _1\"></span>cherung Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 7.404.97<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>6.984.15<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e* Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 77.144<span class=\"_ _3ca\"> </span>77.144<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e* Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 30.066<span class=\"_ _3ca\"> </span>32.181<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _bc\"> </span> <span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>  <span class=\"_ _140\"> </span>778.541<span class=\"_ _3ca\"> </span>871.475<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span>   <span class=\"_ _173\"> </span>  <span class=\"_ _140\"> </span>499.0<span class=\"_ _1\"></span>25<span class=\"_ _3ca\"> </span>583.857<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte Bewertet z<span class=\"_ _1\"></span>u FVtOCI 35.968<span class=\"_ _3ca\"> </span>35.968<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 455.449<span class=\"_ _3ca\"> </span>541.221<span class=\"_ _3ca\"> </span>Finanzin<span class=\"_ _1\"></span>strumente d<span class=\"_ _1\"></span>er fonds- un<span class=\"_ _1\"></span>d indexg<span class=\"_ _1\"></span>ebunden<span class=\"_ _1\"></span>en Lebensversi<span class=\"_ _1\"></span>cherung Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 940<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e* Bewertet z<span class=\"_ _1\"></span>u FVtOCI 388<span class=\"_ _3ca\"> </span>388<span class=\"_ _3ca\"> </span>Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e* Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 6.280<span class=\"_ _3ca\"> </span>6.280<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>   <span class=\"_ _173\"> </span>  <span class=\"_ _175\"> </span>96.163<span class=\"_ _3ca\"> </span>96.356<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte Bewertet z<span class=\"_ _1\"></span>u FVtOCI 50.864<span class=\"_ _3ca\"> </span>50.966<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 45.299<span class=\"_ _3ca\"> </span>45.390<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kons<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>iert<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>   <span class=\"_ _173\"> </span>  <span class=\"_ _140\"> </span>183.3<span class=\"_ _1\"></span>53<span class=\"_ _3ca\"> </span>191.262<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte Bewertet z<span class=\"_ _1\"></span>u FVtOCI 155.275<span class=\"_ _3ca\"> </span>161.973<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 28.078<span class=\"_ _3ca\"> </span>29.289<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _176\"> </span>Aus<span class=\"_ _1\"></span>leihungen<span class=\"_ _1\"></span>, Forderungen<span class=\"_ _1\"></span> und Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _177\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _178\"> </span>574.276<span class=\"_ _3ca\"> </span>257.526<span class=\"_ _3ca\"> </span>Summe f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>ler Ver<span class=\"_ _1\"></span>m\u00f6genswerte gem. I<span class=\"_ _1\"></span>FRS 9 <span class=\"_ _179\"> </span>43.227.6<span class=\"_ _1\"></span>39<span class=\"_ _3ca\"> </span>43.381.9<span class=\"_ _1\"></span>52<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _55\"> </span>  <span class=\"_ _173\"> </span>  <span class=\"_ _ad\"> </span>2.939.987<span class=\"_ _3ca\"> </span>3.159.03<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _54\"> </span>Bewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _f9\"> </span>Bew<span class=\"_ _1\"></span>ertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _170\"> </span>1.461.286<span class=\"_ _3ca\"> </span>1.493.59<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _17a\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC 351.087<span class=\"_ _3ca\"> </span>351.087<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _65\"> </span>B<span class=\"_ _1\"></span>ewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _f9\"> </span>B<span class=\"_ _1\"></span>ewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _178\"> </span>594.614<span class=\"_ _3ca\"> </span>594.836<span class=\"_ _3ca\"> </span>Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Bewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _f9\"> </span>B<span class=\"_ _1\"></span>ewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _178\"> </span>181.048<span class=\"_ _3ca\"> </span>181.048<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _be\"> </span>B<span class=\"_ _1\"></span>ewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _f9\"> </span>B<span class=\"_ _1\"></span>ewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _178\"> </span>351.952<span class=\"_ _3ca\"> </span>538.463<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>  <span class=\"_ _173\"> </span>  <span class=\"_ _17b\"> </span>2.705<span class=\"_ _3ca\"> </span>3.872<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _145\"> </span>Bew<span class=\"_ _1\"></span>ertet zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert <span class=\"_ _17c\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> <span class=\"_ _171\"> </span>2.705<span class=\"_ _3ca\"> </span>3.229<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>tPL<span class=\"_ _1\"></span> Bewertet z<span class=\"_ _1\"></span>um beiz<span class=\"_ _1\"></span>ulegenden<span class=\"_ _1\"></span> Zeitwert <span class=\"_ _17c\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL 643<span class=\"_ _3ca\"> </span>Summe f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>ler Ver<span class=\"_ _1\"></span>bindlichkeite<span class=\"_ _1\"></span>n gem. IFRS 9 <span class=\"_ _17d\"> </span>2.942.69<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>3.162.90<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>*Inklusive H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndel<span class=\"_ _d\"></span>sbestand Bei <span class=\"_ _f\"> </span>Sch<span class=\"_ _d\"></span>uldinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten, <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>bisher <span class=\"_ _f\"> </span>gem\u00e4<span class=\"_ _a\"></span>\u00df <span class=\"_ _11\"> </span>IAS 39<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>als <span class=\"_ _f\"> </span>desig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iert <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>rfolgs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ksam <span class=\"_ _e\"></span>zum <span class=\"_ _f\"></span>bei<span class=\"_ _a\"></span>zulegenden <span class=\"_ _e\"></span>Zeitwert <span class=\"_ _f\"> </span>bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>et ware<span class=\"_ _a\"></span>n (IAS 39-K<span class=\"_ _a\"></span>ategorie: <span class=\"_ _d\"></span>Erfol<span class=\"_ _a\"></span>gswirksam <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en Zeitwer<span class=\"_ _a\"></span>t bewertet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente), ist <span class=\"_ _a\"></span>zu \u00fcberp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcf<span class=\"_ _d\"></span>en, <span class=\"_ _a\"></span>ob<span class=\"_ _1\"></span> das <span class=\"_ _1\"></span>Kriterium<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>Erfass<span class=\"_ _a\"></span>ung z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>fortg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f\u00fc<span class=\"_ _d\"></span>hrten <span class=\"_ _1\"></span>Ans<span class=\"_ _a\"></span>chaff<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>ten <span class=\"_ _1\"></span>oder er<span class=\"_ _1\"></span>fol<span class=\"_ _d\"></span>gs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>eut<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>al z<span class=\"_ _1\"></span>um<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iz<span class=\"_ _d\"></span>ulegend<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>Zeitw<span class=\"_ _a\"></span>ert <span class=\"_ _1\"></span>im sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>E<span class=\"_ _d\"></span>rgeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>war<span class=\"_ _4\"></span>. <span class=\"_ _3\"></span>Sofe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>dies<span class=\"_ _d\"></span>es <span class=\"_ _1\"></span>nicht <span class=\"_ _3\"></span>erf\u00fcllt <span class=\"_ _1\"></span>war <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>aufgr<span class=\"_ _a\"></span>und <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Gesc<span class=\"_ _d\"></span>h\u00e4ftsmod<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>diese <span class=\"_ _3\"></span>Inst<span class=\"_ _a\"></span>rumente <span class=\"_ _1\"></span>auf Basis des <span class=\"_ _a\"></span>beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>n Zeitw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>euert wur<span class=\"_ _a\"></span>den, wer<span class=\"_ _a\"></span>den di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erpfl<span class=\"_ _d\"></span>ichte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d be<span class=\"_ _a\"></span>wertet zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtPL <span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gorisi<span class=\"_ _a\"></span>ert. Klassen\u00fcbe<span class=\"_ _1\"></span>rleitung<span class=\"_ _3ca\"> </span>Designiert<span class=\"_ _1\"></span> bewertet<span class=\"_ _1\"></span> zu FVtPL<span class=\"_ _3ca\"> </span>Verpfli<span class=\"_ _1\"></span>chtend bewertet<span class=\"_ _3ca\"> </span>zu FVtOCI<span class=\"_ _3ca\"> </span>Designier<span class=\"_ _1\"></span>t bewerte<span class=\"_ _1\"></span>t zu<span class=\"_ _3ca\"> </span>FVtOCI<span class=\"_ _3ca\"> </span>Verpfli<span class=\"_ _1\"></span>chtend bewertet<span class=\"_ _3ca\"> </span>zu FVtPL<span class=\"_ _3ca\"> </span>Designier<span class=\"_ _1\"></span>t bewerte<span class=\"_ _1\"></span>t zu<span class=\"_ _3ca\"> </span>FVtPL<span class=\"_ _3ca\"> </span>inTEU<span class=\"_ _1\"></span>R<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _161\"> </span>40.<span class=\"_ _1\"></span>804<span class=\"_ _3ca\"> </span>388<span class=\"_ _3ca\"> </span>206.017<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _17e\"> </span>40.804<span class=\"_ _3ca\"> </span>92.526<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _17f\"> </span>77.144<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _180\"> </span>30.066<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _181\"> </span>388<span class=\"_ _3ca\"> </span>6.281<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _182\"> </span>3.229<span class=\"_ _3ca\"> </span>643<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _a2\"> </span>3.229<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _17f\"> </span>643<span class=\"_ _3ca\"> </span>Wese<span class=\"_ _a\"></span>ntliche Sch\u00e4tzu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd Er<span class=\"_ _a\"></span>me<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>tsc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>gen<span class=\"_ _3ca\"> </span>Die <span class=\"_ _e\"></span>get<span class=\"_ _1\"></span>ro<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>fenen <span class=\"_ _e\"></span>we<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>entliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Sch<span class=\"_ _d\"></span>\u00e4tzung<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>und <span class=\"_ _f\"> </span>Ermess<span class=\"_ _a\"></span>ensentsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eidu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>im <span class=\"_ _f\"></span>Z<span class=\"_ _d\"></span>usamm<span class=\"_ _a\"></span>enhang <span class=\"_ _f\"> </span>mit <span class=\"_ _e\"></span>Fina<span class=\"_ _d\"></span>nzinstrum<span class=\"_ _a\"></span>enten<span class=\"_ _3ca\"> </span>sind in A<span class=\"_ _a\"></span>nhangang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be 24.2. <span class=\"_ _d\"></span>W<span class=\"_ _a\"></span>ertmind<span class=\"_ _a\"></span>erungsaufw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd f<span class=\"_ _a\"></span>\u00fcr finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6genswer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b Seit<span class=\"_ _a\"></span>e 145 d<span class=\"_ _d\"></span>argelegt.<span class=\"_ _3ca\"> </span>IFRS 17 \u2013<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>RSICH<span class=\"_ _d\"></span>ERUNGSV<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>RT<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>\u00c4<span class=\"_ _a\"></span>GE<span class=\"_ _3ca\"> </span>Allgemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es<span class=\"_ _3ca\"> </span>Am <span class=\"_ _1\"></span>25. Juni 2020<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ver<span class=\"_ _d\"></span>\u00f6f<span class=\"_ _a\"></span>fentlichte <span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>IASB <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Rechnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gslegu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>andar<span class=\"_ _d\"></span>d <span class=\"_ _1\"></span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherungsver<span class=\"_ _a\"></span>tr\u00e4ge <span class=\"_ _3\"></span>(I<span class=\"_ _d\"></span>FRS 17<span class=\"_ _d\"></span>). <span class=\"_ _1\"></span>Infolge-<span class=\"_ _3ca\"> </span>dessen <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tzt <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span>FRS 1<span class=\"_ _d\"></span>7 <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>bisherige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Standar<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>IFRS 4 f<span class=\"_ _2\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>am od<span class=\"_ _a\"></span>er n<span class=\"_ _a\"></span>ach <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> 1. <span class=\"_ _d\"></span>J\u00e4n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er 202<span class=\"_ _a\"></span>3 b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>esc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ftsj<span class=\"_ _d\"></span>ahre<span class=\"_ _3ca\"> </span>auf <span class=\"_ _2\"></span>EU-Eben<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>IFRS 4 <span class=\"_ _2\"></span>sc<span class=\"_ _a\"></span>hrieb <span class=\"_ _2\"></span>ke<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>vertr\u00e4ge <span class=\"_ _2\"></span>vo<span class=\"_ _d\"></span>r <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>erm\u00f6glich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>Unternehm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>statt<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>bei der Be<span class=\"_ _d\"></span>wertung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itge<span class=\"_ _a\"></span>hend lokale Bil<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ors<span class=\"_ _a\"></span>chriften anzu<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en. Die VIG hat v<span class=\"_ _a\"></span>on<span class=\"_ _3ca\"> </span>diesem  W<span class=\"_ _a\"></span>ahlre<span class=\"_ _a\"></span>cht  Gebrau<span class=\"_ _a\"></span>ch <span class=\"_ _7\"> </span>gem<span class=\"_ _a\"></span>acht.  Dur<span class=\"_ _a\"></span>ch <span class=\"_ _7\"> </span>I<span class=\"_ _a\"></span>FRS 17  wer<span class=\"_ _a\"></span>den  er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>mals  vom  IASB  ein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eitlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>  Rechn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsleg<span class=\"_ _a\"></span>ungs-<span class=\"_ _3ca\"> </span>methode<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge vo<span class=\"_ _a\"></span>rgeschrieb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. Die VIG h<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Anw<span class=\"_ _a\"></span>endung der \u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>angsvorsc<span class=\"_ _a\"></span>hriften in <span class=\"_ _a\"></span>Anhang C <span class=\"_ _d\"></span>zu IFRS 17 <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>sinform<span class=\"_ _a\"></span>atione<span class=\"_ _d\"></span>n f\u00fcr 2022<span class=\"_ _a\"></span> ange-<span class=\"_ _3ca\"> </span>passt. Di<span class=\"_ _d\"></span>e A<span class=\"_ _d\"></span>rt der \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungen von Re<span class=\"_ _a\"></span>chnungsleg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>ethoden <span class=\"_ _a\"></span>kann folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ma<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>usamm<span class=\"_ _a\"></span>engefasst <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: \u00c4nderu<span class=\"_ _d\"></span>ngen der<span class=\"_ _d\"></span> Klassifizi<span class=\"_ _a\"></span>erung un<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> Bewertu<span class=\"_ _a\"></span>ng<span class=\"_ _3ca\"> </span>Durc<span class=\"_ _a\"></span>h die<span class=\"_ _a\"></span> An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>IFRS 17<span class=\"_ _a\"></span> erfolg<span class=\"_ _d\"></span>t <span class=\"_ _a\"></span>keine<span class=\"_ _a\"></span> \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>g<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r g<span class=\"_ _a\"></span>runds\u00e4<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>Klassifizier<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>Dieser Sta<span class=\"_ _d\"></span>ndard l<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt sp<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>ifi<span class=\"_ _a\"></span>sche Gru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds\u00e4tz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> f\u00fcr den A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sa<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>z und die <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ausgest<span class=\"_ _a\"></span>ellten V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4g<span class=\"_ _d\"></span>en<span class=\"_ _3ca\"> </span>und gehalt<span class=\"_ _a\"></span>enen R\u00fc<span class=\"_ _d\"></span>ckve<span class=\"_ _d\"></span>rsicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsv<span class=\"_ _d\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fest.<span class=\"_ _3ca\"> </span>Anhand fol<span class=\"_ _a\"></span>gender Sc<span class=\"_ _a\"></span>hritte<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d eruie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t, ob <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtrag die Kri<span class=\"_ _a\"></span>ter<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>es V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtrags g<span class=\"_ _a\"></span>em\u00e4\u00df I<span class=\"_ _d\"></span>FRS 17 <span class=\"_ _d\"></span>erf\u00fcll<span class=\"_ _d\"></span>t:<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Identifizieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g, ob di<span class=\"_ _a\"></span>e V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span> sig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ifi<span class=\"_ _d\"></span>kant<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erung<span class=\"_ _a\"></span>srisiko eine<span class=\"_ _d\"></span>r ander<span class=\"_ _a\"></span>en Par<span class=\"_ _d\"></span>tei (V<span class=\"_ _2\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>nehm<span class=\"_ _d\"></span>er:in)<span class=\"_ _3ca\"> </span>enthalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Da<span class=\"_ _a\"></span>zu wird <span class=\"_ _d\"></span>gepr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ft, ob <span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e V<span class=\"_ _2\"></span>erpflicht<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Entsch\u00e4digu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>neh<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>thalt<span class=\"_ _a\"></span>en ist, wenn<span class=\"_ _3ca\"> </span>ein festg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>legt<span class=\"_ _a\"></span>es ungewisses <span class=\"_ _a\"></span>k\u00fcnftiges <span class=\"_ _a\"></span>versiche<span class=\"_ _d\"></span>rtes Er<span class=\"_ _a\"></span>eignis <span class=\"_ _a\"></span>die V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>neh<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ach<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>g betrif<span class=\"_ _a\"></span>ft;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Abtren<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> spezif<span class=\"_ _a\"></span>ischen eing<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ttete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ivat<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>nst\u00e4ndig abgr<span class=\"_ _2\"></span>enzbar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Ka<span class=\"_ _a\"></span>pitalanlageko<span class=\"_ _a\"></span>mponent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie<span class=\"_ _3ca\"> </span>eigenst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dig abg<span class=\"_ _a\"></span>re<span class=\"_ _d\"></span>nzbar<span class=\"_ _a\"></span>en G\u00fcte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n oder Di<span class=\"_ _a\"></span>enstleistung<span class=\"_ _d\"></span>en vo<span class=\"_ _a\"></span>m Ba<span class=\"_ _1\"></span>sis<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g. D<span class=\"_ _a\"></span>iese spezifizie<span class=\"_ _a\"></span>rten<span class=\"_ _3ca\"> </span>Kompon<span class=\"_ _a\"></span>enten sind <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ach <span class=\"_ _a\"></span>andere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Sta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dar<span class=\"_ _a\"></span>ds wie <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>a IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S <span class=\"_ _a\"></span>9 oder IFRS 15<span class=\"_ _a\"></span> zu bilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ier<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Der <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>rundlegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sa<span class=\"_ _d\"></span>tz <span class=\"_ _3\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>An<span class=\"_ _a\"></span>wendungsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eich <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>IFRS 17<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>falle<span class=\"_ _a\"></span>n, <span class=\"_ _3\"></span>ist <span class=\"_ _1\"></span>das <span class=\"_ _3\"></span>all<span class=\"_ _a\"></span>gemeine<span class=\"_ _3ca\"> </span>Bewert<span class=\"_ _a\"></span>ungsmodell <span class=\"_ _2\"></span>(General <span class=\"_ _2\"></span>Measur<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>Mod<span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>GMM<span class=\"_ _a\"></span>))<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>Zur <span class=\"_ _a\"></span>Bewert<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>einer <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>ruppe <span class=\"_ _2\"></span>von <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _3ca\"> </span>diesem A<span class=\"_ _a\"></span>nsatz sind f<span class=\"_ _d\"></span>olgen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds<span class=\"_ _d\"></span>\u00e4tze zu <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>achten: \u2022<span class=\"_ _8\"> </span>Es wird <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in <span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isiko<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>djus<span class=\"_ _a\"></span>tierter Bar<span class=\"_ _d\"></span>wert de<span class=\"_ _a\"></span>r k\u00fcnftigen <span class=\"_ _a\"></span>Er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>swerte<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>asst. Die k<span class=\"_ _a\"></span>\u00fcnftigen Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>flo<span class=\"_ _d\"></span>ws ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigen alle<span class=\"_ _3ca\"> </span>verf\u00fcgbar<span class=\"_ _a\"></span>en Info<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>matio<span class=\"_ _a\"></span>nen, die mit <span class=\"_ _a\"></span>beobacht<span class=\"_ _d\"></span>bar<span class=\"_ _a\"></span>en Markti<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>formatio<span class=\"_ _a\"></span>nen in Ein<span class=\"_ _a\"></span>klan<span class=\"_ _1\"></span>g s<span class=\"_ _a\"></span>tehen<span class=\"_ _3ca\"> </span>.<span class=\"_ _3ca\"> </span><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2d6\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Zu<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _d\"></span>tzlich <span class=\"_ _a\"></span>wird ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rfasst, <span class=\"_ _a\"></span>der den <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ei V<span class=\"_ _2\"></span>ertragsabs<span class=\"_ _a\"></span>chluss <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>oc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> r<span class=\"_ _a\"></span>ealisierte<span class=\"_ _a\"></span>n Gewinn (Co<span class=\"_ _a\"></span>ntractual Se<span class=\"_ _a\"></span>rvice </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2d7\">Margin (CSM<span class=\"_ _a\"></span>)) aus <span class=\"_ _d\"></span>einer <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _d\"></span>pe vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge<span class=\"_ _a\"></span>n w<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>piegelt. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2d8\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Der Gewin<span class=\"_ _d\"></span>n aus ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Gruppe von <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> wi<span class=\"_ _d\"></span>rd f<span class=\"_ _d\"></span>\u00fcr je<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en Z<span class=\"_ _a\"></span>eitraum erf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst, f<span class=\"_ _d\"></span>\u00fcr d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2d9\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span>ungen erb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ach<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den. W<span class=\"_ _a\"></span>enn z<span class=\"_ _d\"></span>u erwarte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> is<span class=\"_ _d\"></span>t, dass <span class=\"_ _a\"></span>eine Grupp<span class=\"_ _a\"></span>e v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> \u00fcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>den k<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nfti<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2da\">Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsz<span class=\"_ _d\"></span>eitraum <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>last<span class=\"_ _a\"></span>end wir<span class=\"_ _a\"></span>d, ist der sic<span class=\"_ _a\"></span>h daraus <span class=\"_ _d\"></span>ergeb<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlust unmi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>elbar als<span class=\"_ _d\"></span> Auf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>and <span class=\"_ _a\"></span>zu erfassen.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2db\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Sobald Abs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>bezahlt od<span class=\"_ _d\"></span>er eing<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>ten sind, wir<span class=\"_ _2\"></span>d ein <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sw<span class=\"_ _d\"></span>ert in d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Bi<span class=\"_ _d\"></span>la<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>z erfass<span class=\"_ _a\"></span>t, n<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>ch bevo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> der </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2dc\">zugrundeli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertrag ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er G<span class=\"_ _d\"></span>rupp<span class=\"_ _d\"></span>e von <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _a\"></span>zugeord<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>wurde. Na<span class=\"_ _a\"></span>ch erfol<span class=\"_ _a\"></span>gte<span class=\"_ _1\"></span>r Zuo<span class=\"_ _a\"></span>rd<span class=\"_ _d\"></span>nung zu </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2dd\">einer <span class=\"_ _d\"></span>Gruppe <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den die Abs<span class=\"_ _a\"></span>chlusskost<span class=\"_ _a\"></span>en in die e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsp<span class=\"_ _a\"></span>reche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de B<span class=\"_ _a\"></span>ewertung ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>zog<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>der ursp<span class=\"_ _a\"></span>r\u00fcnglich e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fasst<span class=\"_ _a\"></span>e </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2de\">direkt <span class=\"_ _a\"></span>zuord<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nbar<span class=\"_ _a\"></span>e V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>enswert wir<span class=\"_ _a\"></span>d a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgeb<span class=\"_ _a\"></span>ucht.  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2df\">F\u00fcr <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>dir<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kt <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nnbere<span class=\"_ _a\"></span>chtigten <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Lebens-Sp<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>das <span class=\"_ _1\"></span>Bewert<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsm<span class=\"_ _d\"></span>odell Va<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iable<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Fee <span class=\"_ _1\"></span>Appro<span class=\"_ _d\"></span>ach <span class=\"_ _1\"></span>(VF<span class=\"_ _a\"></span>A) </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2e0\">angewe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>t. <span class=\"_ _1\"></span>Der <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>erfolgt <span class=\"_ _1\"></span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>GM<span class=\"_ _a\"></span>M. <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>olge<span class=\"_ _a\"></span>bewertung unterschei<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>VF<span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>jedoch </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2e1\">vom GMM i<span class=\"_ _a\"></span>nsofern, als di<span class=\"_ _d\"></span>e CSM <span class=\"_ _a\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>winnbet<span class=\"_ _a\"></span>eiligu<span class=\"_ _d\"></span>ng an<span class=\"_ _d\"></span>zupass<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n ist. <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2e2\">Im<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ergl<span class=\"_ _a\"></span>eic<span class=\"_ _a\"></span>h <span class=\"_ _11\"> </span>zum<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>GMM <span class=\"_ _f\"> </span>ver<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ach<span class=\"_ _a\"></span>t <span class=\"_ _11\"> </span>der <span class=\"_ _f\"> </span>Pr<span class=\"_ _a\"></span>emi<span class=\"_ _a\"></span>um <span class=\"_ _11\"> </span>All<span class=\"_ _a\"></span>oc<span class=\"_ _a\"></span>atio<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>Ap<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>oach<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>(P<span class=\"_ _2\"></span>AA<span class=\"_ _a\"></span>) <span class=\"_ _11\"> </span>die<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Ber<span class=\"_ _a\"></span>ech<span class=\"_ _d\"></span>nun<span class=\"_ _a\"></span>g <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>D<span class=\"_ _a\"></span>eck<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>r\u00fcck<span class=\"_ _a\"></span>stell<span class=\"_ _a\"></span>u<span class=\"_ _a\"></span>ng </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2e3\">(Li<span class=\"_ _a\"></span>abili<span class=\"_ _a\"></span>ty fo<span class=\"_ _a\"></span>r Re<span class=\"_ _a\"></span>mai<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Co<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rage (<span class=\"_ _a\"></span>LRC<span class=\"_ _a\"></span>)). Di<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span>s Mod<span class=\"_ _a\"></span>ell k<span class=\"_ _a\"></span>ann <span class=\"_ _d\"></span>f\u00fcr<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ku<span class=\"_ _a\"></span>rzf<span class=\"_ _a\"></span>ristig<span class=\"_ _a\"></span>e V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>gsv<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>r\u00e4ge u<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fcr V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rungs<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2e4\">tr<span class=\"_ _a\"></span>\u00e4ge <span class=\"_ _a\"></span>mit <span class=\"_ _2\"></span>\u00e4hnl<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>hen <span class=\"_ _a\"></span>Be<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>tungs<span class=\"_ _a\"></span>erg<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>sen <span class=\"_ _2\"></span>wie <span class=\"_ _a\"></span>im<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>GMM<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>hera<span class=\"_ _a\"></span>ngez<span class=\"_ _a\"></span>oge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>In <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ni<span class=\"_ _a\"></span>chtl<span class=\"_ _a\"></span>ebe<span class=\"_ _d\"></span>n-<span class=\"_ _a\"></span>Spa<span class=\"_ _d\"></span>rt<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>wend<span class=\"_ _a\"></span>et <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>VIG <span class=\"_ _2\"></span>f\u00fcr </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2e5\">all<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Ers<span class=\"_ _a\"></span>tve<span class=\"_ _a\"></span>rsic<span class=\"_ _a\"></span>her<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>sve<span class=\"_ _a\"></span>rtr<span class=\"_ _a\"></span>\u00e4ge<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>einem<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Dec<span class=\"_ _a\"></span>ku<span class=\"_ _d\"></span>ngs<span class=\"_ _a\"></span>zei<span class=\"_ _a\"></span>tra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>vo<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>maxi<span class=\"_ _a\"></span>m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>zw\u00f6lf<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Mon<span class=\"_ _a\"></span>ate<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>P<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>A<span class=\"_ _a\"></span> an<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>Da<span class=\"_ _a\"></span>r\u00fcb<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>naus<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _2\"></span>der </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2e6\">P<span class=\"_ _2\"></span>AA<span class=\"_ _a\"></span> au<span class=\"_ _a\"></span>ch f\u00fc<span class=\"_ _a\"></span>r al<span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>hrj\u00e4<span class=\"_ _a\"></span>hrige<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>e<span class=\"_ _d\"></span>rtr<span class=\"_ _d\"></span>\u00e4g<span class=\"_ _a\"></span>e a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ewe<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>t, di<span class=\"_ _a\"></span>e di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>betr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fe<span class=\"_ _a\"></span>nden<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>gn<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>skri<span class=\"_ _a\"></span>teri<span class=\"_ _a\"></span>en g<span class=\"_ _a\"></span>em<span class=\"_ _d\"></span>. <span class=\"_ _a\"></span>IFRS<span class=\"_ _a\"></span> 17 <span class=\"_ _a\"></span>erf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>en.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2e7\">Die<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Bewe<span class=\"_ _a\"></span>rtu<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>gru<span class=\"_ _a\"></span>nds\u00e4<span class=\"_ _a\"></span>tze <span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>es<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AA<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>ter<span class=\"_ _a\"></span>sch<span class=\"_ _a\"></span>eide<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>lge<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>wes<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span>tli<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ber<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> vom Pr\u00e4m<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>en\u00fcb<span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>tra<span class=\"_ _a\"></span>gsmo<span class=\"_ _a\"></span>del<span class=\"_ _d\"></span>l </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2e8\">gem<span class=\"_ _a\"></span>. I<span class=\"_ _a\"></span>FRS <span class=\"_ _a\"></span>4: </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2e9\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Die LRC e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tspric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n er<span class=\"_ _a\"></span>haltenen P<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> abz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>ch abge<span class=\"_ _d\"></span>gren<span class=\"_ _d\"></span>zter A<span class=\"_ _d\"></span>bschlussko<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n und ab<span class=\"_ _a\"></span>z\u00fcglich j<span class=\"_ _d\"></span>ener Be<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00e4ge, di<span class=\"_ _a\"></span>e </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2ea\">unter d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gste<span class=\"_ _d\"></span>chnisc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rgeb<span class=\"_ _a\"></span>nis ber<span class=\"_ _d\"></span>eits als <span class=\"_ _a\"></span>Ertrag erfass<span class=\"_ _a\"></span>t wur<span class=\"_ _d\"></span>den.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2eb\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Die Bewert<span class=\"_ _a\"></span>ung der LIC b<span class=\"_ _a\"></span>einhaltet ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Anp<span class=\"_ _a\"></span>assung um d<span class=\"_ _a\"></span>en Zeitw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>des <span class=\"_ _d\"></span>Geldes. <span class=\"_ _d\"></span>Zudem s<span class=\"_ _a\"></span>piegelt sie <span class=\"_ _a\"></span>die Auswir<span class=\"_ _a\"></span>kungen </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2ec\">von fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Ris<span class=\"_ _a\"></span>iken wider<span class=\"_ _4\"></span>, wenn m<span class=\"_ _a\"></span>ehr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>als zw\u00f6lf <span class=\"_ _d\"></span>Monate <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>wisc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m P<span class=\"_ _a\"></span>r\u00e4mien<span class=\"_ _d\"></span>-F\u00e4lli<span class=\"_ _a\"></span>gkeitsze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>punkt un<span class=\"_ _a\"></span>d de<span class=\"_ _1\"></span>m </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2ed\">entspre<span class=\"_ _a\"></span>chenden <span class=\"_ _a\"></span>Leistungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eitra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2ee\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Um eine V<span class=\"_ _a\"></span>erlus<span class=\"_ _a\"></span>tkompo<span class=\"_ _d\"></span>nente <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u ber<span class=\"_ _a\"></span>echne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _d\"></span>bei<span class=\"_ _a\"></span> de<span class=\"_ _1\"></span>r B<span class=\"_ _a\"></span>ewertung <span class=\"_ _a\"></span>der LRC f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r belast<span class=\"_ _a\"></span>ende V<span class=\"_ _2\"></span>ertr\u00e4ge ei<span class=\"_ _a\"></span>ne explizite </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2ef\">Bewert<span class=\"_ _a\"></span>ung der Risikoa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>fin<span class=\"_ _a\"></span>anzielle Ris<span class=\"_ _a\"></span>iken inkludier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Un<span class=\"_ _a\"></span>ter gleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en V<span class=\"_ _a\"></span>ora<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>etzungen <span class=\"_ _d\"></span>w\u00e4re g<span class=\"_ _a\"></span>em. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2f0\">IFRS 4 ei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> Dr<span class=\"_ _a\"></span>ohve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _d\"></span>r\u00fcckstel<span class=\"_ _d\"></span>lung gebi<span class=\"_ _a\"></span>ldet wor<span class=\"_ _a\"></span>den.  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2f1\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Die Bewert<span class=\"_ _a\"></span>ung der R\u00fcckst<span class=\"_ _a\"></span>ellung f\u00fcr <span class=\"_ _d\"></span>noch <span class=\"_ _d\"></span>nicht <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bge<span class=\"_ _d\"></span>wickelt<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungsf<span class=\"_ _a\"></span>\u00e4lle (Liabili<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>y for <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>nc<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rr<span class=\"_ _a\"></span>ed Claims (<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>IC)<span class=\"_ _a\"></span>) </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2f2\">erfolgt a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f B<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sis <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ines <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bg<span class=\"_ _a\"></span>ezinsten w<span class=\"_ _a\"></span>ahrscheinlich<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>itsge<span class=\"_ _a\"></span>wichtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wart<span class=\"_ _a\"></span>ungswerts <span class=\"_ _a\"></span>und bein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>altet ei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2f3\">Risikoan<span class=\"_ _a\"></span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>ung f\u00fcr nichtfi<span class=\"_ _a\"></span>nanziell<span class=\"_ _d\"></span>e Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Da<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er i<span class=\"_ _d\"></span>nkludie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span> die R\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erpflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tung <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Begl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung a<span class=\"_ _d\"></span>nder<span class=\"_ _a\"></span>er </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2f4\">mit dem V<span class=\"_ _2\"></span>ertrag <span class=\"_ _d\"></span>zus<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>nh\u00e4ngend<span class=\"_ _a\"></span>en Aufwend<span class=\"_ _a\"></span>ungen wie <span class=\"_ _a\"></span>einerseits noc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht gemelde<span class=\"_ _a\"></span>te Sch\u00e4d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> (<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS 4 </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2f5\">incurr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d b<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>t not <span class=\"_ _a\"></span>repo<span class=\"_ _d\"></span>rtet <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>IBNR<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>), sc<span class=\"_ _a\"></span>hwebend<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herung<span class=\"_ _a\"></span>sf\u00e4lle sowie Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ade<span class=\"_ _a\"></span>nsbearbeit<span class=\"_ _a\"></span>ungskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2f6\">Basier<span class=\"_ _a\"></span>end a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>systemati<span class=\"_ _a\"></span>scher<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>und sa<span class=\"_ _d\"></span>chger<span class=\"_ _a\"></span>echter <span class=\"_ _a\"></span>Grundlage<span class=\"_ _a\"></span> alloziert <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Abschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>auf ak<span class=\"_ _a\"></span>tuelle <span class=\"_ _d\"></span>und <span class=\"_ _d\"></span>k<span class=\"_ _d\"></span>\u00fcnfti<span class=\"_ _a\"></span>ge </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2f7\">Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>ausges<span class=\"_ _a\"></span>tellten <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>vertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>diesen<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss<span class=\"_ _a\"></span>kosten <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>eh\u00f6re<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>auch <span class=\"_ _3\"></span>Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e, <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>sich </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2f8\">direkt <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>bzw<span class=\"_ _2\"></span>. <span class=\"_ _f\"></span>k<span class=\"_ _d\"></span>\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Grupp<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>die <span class=\"_ _f\"></span>er<span class=\"_ _a\"></span>wartungsgem\u00e4<span class=\"_ _a\"></span>\u00df <span class=\"_ _f\"> </span>aus <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erl\u00e4ngeru<span class=\"_ _d\"></span>ngen <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>dieser <span class=\"_ _3\"></span>Gruppe<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2f9\">entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werd<span class=\"_ _a\"></span>en, <span class=\"_ _2\"></span>zuord<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>lasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>solc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>Abs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hlu<span class=\"_ _a\"></span>sskosten <span class=\"_ _2\"></span>gezahlt <span class=\"_ _2\"></span>oder <span class=\"_ _4\"></span>wurde<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>sie <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erbindlichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>angese<span class=\"_ _a\"></span>tzt, </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2fa\">bevor <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>zug<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>h\u00f6rig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gruppe <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>tr\u00e4gen <span class=\"_ _3\"></span>bilanziert <span class=\"_ _e\"></span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _f\"> </span>wir<span class=\"_ _a\"></span>d <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswert <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>Abschl<span class=\"_ _a\"></span>usskosten </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2fb\">angeset<span class=\"_ _d\"></span>zt. <span class=\"_ _7\"> </span>So<span class=\"_ _d\"></span>bald <span class=\"_ _7\"> </span>die  V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge  bewertet  wurde<span class=\"_ _d\"></span>n, <span class=\"_ _7\"> </span>wir<span class=\"_ _a\"></span>d <span class=\"_ _7\"> </span>der <span class=\"_ _7\"> </span>zuor<span class=\"_ _a\"></span>denbare  T<span class=\"_ _4\"></span>eil <span class=\"_ _7\"> </span>dieses  V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _d\"></span>nsw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ts </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2fc\">ausgeb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>cht <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Bestandt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Bewert<span class=\"_ _d\"></span>ung <span class=\"_ _e\"></span>bei <span class=\"_ _3\"></span>erstmali<span class=\"_ _a\"></span>gem <span class=\"_ _3\"></span>Ansatz <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>LRC <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>zugeh\u00f6rige<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Grupp<span class=\"_ _d\"></span>e. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>LRC </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2fd\">angeset<span class=\"_ _d\"></span>zte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss<span class=\"_ _a\"></span>kosten u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>terliege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> r<span class=\"_ _a\"></span>egelm\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> W<span class=\"_ _a\"></span>erthaltigk<span class=\"_ _a\"></span>eitspr\u00fcfu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. </div>\u00c4nderu<span class=\"_ _d\"></span>ngen der<span class=\"_ _d\"></span> Darst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llung <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> Anga<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n  Hinsichtl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Darstell<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nbilanz <span class=\"_ _3\"></span>fasst <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>VIG <span class=\"_ _3\"></span>ausgest<span class=\"_ _a\"></span>ellte <span class=\"_ _3\"></span>(R\u00fcck-)V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>erungsvertr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _d\"></span>ne<span class=\"_ _3ca\"> </span> R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge wie f<span class=\"_ _a\"></span>olgt zus<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>:<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Portfolios <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgest<span class=\"_ _a\"></span>ellten (R\u00fcck-<span class=\"_ _a\"></span>)V<span class=\"_ _a\"></span>ersicher<span class=\"_ _d\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n, die V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _d\"></span>enswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stel<span class=\"_ _a\"></span>len<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Portfolios <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on ge<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en, die <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte da<span class=\"_ _d\"></span>rstellen, <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Portfolios <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgest<span class=\"_ _a\"></span>ellten (R\u00fcck-<span class=\"_ _a\"></span>)V<span class=\"_ _a\"></span>ersicher<span class=\"_ _d\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n, die V<span class=\"_ _2\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span>en darstel<span class=\"_ _d\"></span>len, u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Portfolios <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on ge<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en, die <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erbindl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en d<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span>n.  Portfoli<span class=\"_ _a\"></span>os <span class=\"_ _1\"></span>von V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sowie R\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>die als <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> ausgewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span> werde<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>getr<span class=\"_ _a\"></span>ennt <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Portfol<span class=\"_ _a\"></span>ios <span class=\"_ _e\"></span>dar<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellt, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erbindli<span class=\"_ _d\"></span>chkeit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>ausgewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>Saldier<span class=\"_ _a\"></span>ung <span class=\"_ _f\"></span>ist <span class=\"_ _e\"></span>unter<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> IFRS 17 <span class=\"_ _a\"></span>nicht g<span class=\"_ _d\"></span>estatte<span class=\"_ _d\"></span>t, di<span class=\"_ _a\"></span>es stell<span class=\"_ _d\"></span>t eine<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>entlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n U<span class=\"_ _a\"></span>nterschie<span class=\"_ _a\"></span>d in der D<span class=\"_ _a\"></span>arstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>Bila<span class=\"_ _a\"></span>nz im <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu IFRS 4 d<span class=\"_ _a\"></span>ar<span class=\"_ _2\"></span>,<span class=\"_ _3ca\"> </span> wo ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Sal<span class=\"_ _d\"></span>dieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g m\u00f6g<span class=\"_ _d\"></span>lich <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ar<span class=\"_ _4\"></span>.<span class=\"_ _3ca\"> </span> Analog z<span class=\"_ _1\"></span>ur neuen <span class=\"_ _1\"></span>Darstell<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>der B<span class=\"_ _1\"></span>ilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> \u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Gewinn- und<span class=\"_ _3ca\"> </span> V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g. <span class=\"_ _1\"></span>Diese <span class=\"_ _1\"></span>weiche<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>sowo<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>ihrer <span class=\"_ _1\"></span>Bezeic<span class=\"_ _a\"></span>hnung <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>inhaltlic<span class=\"_ _d\"></span>h <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>jenen <span class=\"_ _1\"></span>unter <span class=\"_ _1\"></span>IFRS 4 <span class=\"_ _1\"></span>darg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ab.<span class=\"_ _3ca\"> </span> Unter I<span class=\"_ _d\"></span>FRS 17 <span class=\"_ _d\"></span>stelle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sic<span class=\"_ _a\"></span>h die Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>hr w<span class=\"_ _1\"></span>ie fo<span class=\"_ _a\"></span>lgt dar: <span class=\"_ _d\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Ve<span class=\"_ _a\"></span>rsicherungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sges<span class=\"_ _a\"></span>tellter V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge,<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Ve<span class=\"_ _a\"></span>rsicherungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fwen<span class=\"_ _d\"></span>dung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgest<span class=\"_ _a\"></span>ellter V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge,<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Ve<span class=\"_ _a\"></span>rsicherungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>inanze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>bnis und<span class=\"_ _3ca\"> </span><span class=\"_ _d\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e und Auf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ungen aus g<span class=\"_ _a\"></span>ehaltenen <span class=\"_ _a\"></span>R\u00fcc<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungsvertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span> Diskontieru<span class=\"_ _a\"></span>ngszinssatz<span class=\"_ _3ca\"> </span> Der f\u00fcr die A<span class=\"_ _a\"></span>bzinsung <span class=\"_ _a\"></span>der Zahlungss<span class=\"_ _a\"></span>tr\u00f6me <span class=\"_ _a\"></span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dte Zi<span class=\"_ _d\"></span>nssatz s<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> zum <span class=\"_ _a\"></span>Er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>anwendungs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>punkt wie folg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>:<span class=\"_ _3ca\"> </span><span class=\"_ _d\"></span> Spot Rates*<span class=\"_ _1\"></span> <span class=\"_ _183\"> </span><span class=\"fs1c\">1 Jahr<span class=\"_ _3ca\"> </span></span>3 Jahre<span class=\"_ _3ca\"> </span>5 Jahre<span class=\"_ _3ca\"> </span>10 Jahre<span class=\"_ _3ca\"> </span>20 Jahre<span class=\"_ _3ca\"> </span>30 Jahre<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>ALL<span class=\"_ _1\"></span> <span class=\"_ _9d\"> </span>-0,58<span class=\"_ _3ca\"> </span>-0,25<span class=\"_ _3ca\"> </span>-0,08<span class=\"_ _3ca\"> </span>0,21<span class=\"_ _3ca\"> </span>0,46<span class=\"_ _3ca\"> </span>1,05<span class=\"_ _3ca\"> </span>BAM<span class=\"_ _1\"></span> <span class=\"_ _8a\"> </span>-0,64<span class=\"_ _3ca\"> </span>-0,30<span class=\"_ _3ca\"> </span>-0,13<span class=\"_ _3ca\"> </span>0,15<span class=\"_ _3ca\"> </span>0,40<span class=\"_ _3ca\"> </span>1,01<span class=\"_ _3ca\"> </span>BGN<span class=\"_ _1\"></span> <span class=\"_ _bb\"> </span>-0,64<span class=\"_ _3ca\"> </span>-0,30<span class=\"_ _3ca\"> </span>-0,13<span class=\"_ _3ca\"> </span>0,15<span class=\"_ _3ca\"> </span>0,40<span class=\"_ _3ca\"> </span>1,01<span class=\"_ _3ca\"> </span>CHF<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>-0,80<span class=\"_ _3ca\"> </span>-0,48<span class=\"_ _3ca\"> </span>-0,33<span class=\"_ _3ca\"> </span>-0,01<span class=\"_ _3ca\"> </span>-0,01<span class=\"_ _3ca\"> </span>0,32<span class=\"_ _3ca\"> </span>CZK<span class=\"_ _1\"></span> <span class=\"_ _184\"> </span>4,63<span class=\"_ _3ca\"> </span>4,13<span class=\"_ _3ca\"> </span>3,71<span class=\"_ _3ca\"> </span>3,09<span class=\"_ _3ca\"> </span>2,96<span class=\"_ _3ca\"> </span>3,06<span class=\"_ _3ca\"> </span>EUR<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>-0<span class=\"_ _1\"></span>,58<span class=\"_ _3ca\"> </span>-0,25<span class=\"_ _3ca\"> </span>-0,08<span class=\"_ _3ca\"> </span>0,21<span class=\"_ _3ca\"> </span>0,46<span class=\"_ _3ca\"> </span>1,05<span class=\"_ _3ca\"> </span>GBP<span class=\"_ _1\"></span> <span class=\"_ _8b\"> </span>0,78<span class=\"_ _3ca\"> </span>1,20<span class=\"_ _3ca\"> </span>1,20<span class=\"_ _3ca\"> </span>1,11<span class=\"_ _3ca\"> </span>1,05<span class=\"_ _3ca\"> </span>1,00<span class=\"_ _3ca\"> </span>GEL<span class=\"_ _1\"></span> <span class=\"_ _185\"> </span>7,78<span class=\"_ _3ca\"> </span>8,13<span class=\"_ _3ca\"> </span>8,13<span class=\"_ _3ca\"> </span>8,07<span class=\"_ _3ca\"> </span>7,87<span class=\"_ _3ca\"> </span>7,34<span class=\"_ _3ca\"> </span>HRK<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>-0,18<span class=\"_ _3ca\"> </span>0,01<span class=\"_ _3ca\"> </span>0,19<span class=\"_ _3ca\"> </span>0,82<span class=\"_ _3ca\"> </span>1,72<span class=\"_ _3ca\"> </span>2,21<span class=\"_ _3ca\"> </span>HUF<span class=\"_ _1\"></span> <span class=\"_ _184\"> </span>3,49<span class=\"_ _3ca\"> </span>4,13<span class=\"_ _3ca\"> </span>4,29<span class=\"_ _3ca\"> </span>4,43<span class=\"_ _3ca\"> </span>4,66<span class=\"_ _3ca\"> </span>4,69<span class=\"_ _3ca\"> </span>MDL<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span>-0,58<span class=\"_ _3ca\"> </span>-0,25<span class=\"_ _3ca\"> </span>-0,08<span class=\"_ _3ca\"> </span>0,21<span class=\"_ _3ca\"> </span>0,46<span class=\"_ _3ca\"> </span>1,05<span class=\"_ _3ca\"> </span>MKD<span class=\"_ _1\"></span> <span class=\"_ _8a\"> </span>-0,58<span class=\"_ _3ca\"> </span>-0,25<span class=\"_ _3ca\"> </span>-0,08<span class=\"_ _3ca\"> </span>0,21<span class=\"_ _3ca\"> </span>0,46<span class=\"_ _3ca\"> </span>1,05<span class=\"_ _3ca\"> </span>PLN<span class=\"_ _1\"></span> <span class=\"_ _184\"> </span>2,66<span class=\"_ _3ca\"> </span>3,60<span class=\"_ _3ca\"> </span>3,73<span class=\"_ _3ca\"> </span>3,57<span class=\"_ _3ca\"> </span>3,49<span class=\"_ _3ca\"> </span>3,47<span class=\"_ _3ca\"> </span>RON<span class=\"_ _1\"></span> <span class=\"_ _186\"> </span>3,93<span class=\"_ _3ca\"> </span>4,52<span class=\"_ _3ca\"> </span>4,68<span class=\"_ _3ca\"> </span>5,07<span class=\"_ _3ca\"> </span>5,01<span class=\"_ _3ca\"> </span>4,68<span class=\"_ _3ca\"> </span>RSD<span class=\"_ _1\"></span> <span class=\"_ _8b\"> </span>2,21<span class=\"_ _3ca\"> </span>2,76<span class=\"_ _3ca\"> </span>3,29<span class=\"_ _3ca\"> </span>4,01<span class=\"_ _3ca\"> </span>4,17<span class=\"_ _3ca\"> </span>4,06<span class=\"_ _3ca\"> </span>TRY<span class=\"_ _1\"></span> <span class=\"_ _bb\"> </span>2<span class=\"_ _1\"></span>1,64<span class=\"_ _3ca\"> </span>24,35<span class=\"_ _3ca\"> </span>25,35<span class=\"_ _3ca\"> </span>24,27<span class=\"_ _3ca\"> </span>20,71<span class=\"_ _3ca\"> </span>16,92<span class=\"_ _3ca\"> </span>UAH<span class=\"_ _1\"></span> <span class=\"_ _8a\"> </span>11,4<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>12,73<span class=\"_ _3ca\"> </span>12,68<span class=\"_ _3ca\"> </span>10,14<span class=\"_ _3ca\"> </span>7,58<span class=\"_ _3ca\"> </span>6,82<span class=\"_ _3ca\"> </span>USD<span class=\"_ _1\"></span> <span class=\"_ _8b\"> </span>0,44<span class=\"_ _3ca\"> </span>1,08<span class=\"_ _3ca\"> </span>1,28<span class=\"_ _3ca\"> </span>1,50<span class=\"_ _3ca\"> </span>1,67<span class=\"_ _3ca\"> </span>1,64<span class=\"_ _3ca\"> </span>*Ohne <span class=\"_ _a\"></span>Ill<span class=\"_ _1\"></span>iquidit\u00e4tsanpassu<span class=\"_ _d\"></span>ng<span class=\"_ _3ca\"> </span> <div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs388\">Illiquidit\u00e4tsa<span class=\"_ _1\"></span>npassu<span class=\"_ _1\"></span>ng <span class=\"_ _187\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span></span></div><div class=\"c w29 h2d gs389\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in Basis<span class=\"_ _1\"></span>punkten<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs38a\">Bosn<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span>Herz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _188\"> </span>100<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs38b\">Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _189\"> </span>45<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs38c\">Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chla<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _18a\"> </span>15<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs38d\">Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (HR<span class=\"_ _1\"></span>K)<span class=\"_ _1\"></span> <span class=\"_ _18b\"> </span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs38e\">Lie<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ein <span class=\"_ _18c\"> </span>15<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs38f\">\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _18d\"> </span>15<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs390\">Po<span class=\"_ _1\"></span>len <span class=\"_ _18e\"> </span>63<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs391\">Se<span class=\"_ _1\"></span>rbien<span class=\"_ _1\"></span> <span class=\"_ _18f\"> </span>200<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs392\">Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _190\"> </span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs393\">Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _188\"> </span>29<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs394\">T\u00fcr<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _191\"> </span>26<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs395\">Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _192\"> </span>19<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h23 ff58 fsa fc9 sc0 ls4 ws0 gs396\">\u00dcberga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsvorsc<span class=\"_ _a\"></span>hriften  </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs397\">Zur Anw<span class=\"_ _a\"></span>endung von <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>FRS 17<span class=\"_ _a\"></span> hat die <span class=\"_ _a\"></span>VIG<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zum \u00dcberga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>tp<span class=\"_ _1\"></span>unk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, dem 1.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>J\u00e4nner 2022,<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs398\">\u2022<span class=\"_ _8\"> </span>jede Gruppe <span class=\"_ _a\"></span>von V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> so <span class=\"_ _a\"></span>bestimmt, <span class=\"_ _a\"></span>angesetzt u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d be<span class=\"_ _a\"></span>wertet, als ob I<span class=\"_ _a\"></span>FRS 17 s<span class=\"_ _d\"></span>cho<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im<span class=\"_ _d\"></span>me<span class=\"_ _d\"></span>r gegolte<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs399\">h\u00e4tte (sof<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n nic<span class=\"_ _d\"></span>ht und<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fchr<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r);<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs39a\">\u2022<span class=\"_ _8\"> </span>alle <span class=\"_ _a\"></span>als<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>nsw<span class=\"_ _a\"></span>ert <span class=\"_ _a\"></span>ange<span class=\"_ _a\"></span>set<span class=\"_ _a\"></span>zte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Abs<span class=\"_ _a\"></span>chlu<span class=\"_ _a\"></span>sskos<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n so<span class=\"_ _a\"></span> be<span class=\"_ _d\"></span>st<span class=\"_ _a\"></span>immt,<span class=\"_ _a\"></span> an<span class=\"_ _a\"></span>ges<span class=\"_ _a\"></span>etz<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>bew<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>et, <span class=\"_ _d\"></span>als<span class=\"_ _a\"></span> ob <span class=\"_ _a\"></span>IFR<span class=\"_ _a\"></span>S 17<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>chon<span class=\"_ _a\"></span> imm<span class=\"_ _a\"></span>er<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs39b\">geg<span class=\"_ _a\"></span>olt<span class=\"_ _a\"></span>en h<span class=\"_ _a\"></span>\u00e4tt<span class=\"_ _a\"></span>e. E<span class=\"_ _d\"></span>s <span class=\"_ _a\"></span>wur<span class=\"_ _a\"></span>de j<span class=\"_ _a\"></span>edo<span class=\"_ _a\"></span>ch k<span class=\"_ _a\"></span>ein<span class=\"_ _a\"></span>e W<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>haltig<span class=\"_ _a\"></span>kei<span class=\"_ _a\"></span>tsp<span class=\"_ _d\"></span>r\u00fc<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r d<span class=\"_ _d\"></span>em<span class=\"_ _d\"></span> \u00dc<span class=\"_ _a\"></span>be<span class=\"_ _d\"></span>rga<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>zeitp<span class=\"_ _a\"></span>unk<span class=\"_ _a\"></span>t d<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>chgef<span class=\"_ _a\"></span>\u00fchrt<span class=\"_ _a\"></span>. Z<span class=\"_ _a\"></span>um \u00dc<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs39c\">gan<span class=\"_ _a\"></span>gsz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>tp<span class=\"_ _a\"></span>unkt <span class=\"_ _a\"></span>wur<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ne W<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>hal<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>kei<span class=\"_ _a\"></span>tsp<span class=\"_ _a\"></span>r\u00fcf<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>urch<span class=\"_ _a\"></span>gef<span class=\"_ _a\"></span>\u00fchrt,<span class=\"_ _a\"></span> wo<span class=\"_ _a\"></span>bei <span class=\"_ _a\"></span>kei<span class=\"_ _a\"></span>n W<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>nderu<span class=\"_ _a\"></span>ngs<span class=\"_ _d\"></span>be<span class=\"_ _a\"></span>da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f f<span class=\"_ _a\"></span>est<span class=\"_ _a\"></span>ges<span class=\"_ _a\"></span>tell<span class=\"_ _a\"></span>t w<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>de;<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs39d\">\u2022<span class=\"_ _8\"> </span>etwaige beste<span class=\"_ _a\"></span>hende S<span class=\"_ _d\"></span>alden a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>bucht, die nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ehen w\u00fcr<span class=\"_ _a\"></span>den, we<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS 17 s<span class=\"_ _a\"></span>chon imm<span class=\"_ _a\"></span>er angewa<span class=\"_ _a\"></span>ndt<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>or<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs39e\">w\u00e4re; <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs39f\">\u2022<span class=\"_ _8\"> </span>etwaige r<span class=\"_ _a\"></span>esu<span class=\"_ _1\"></span>lti<span class=\"_ _a\"></span>erend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Ne<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>todif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>nzen im Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pital e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fas<span class=\"_ _a\"></span>st.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3a0\">Die<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>zur <span class=\"_ _3\"></span>Abz<span class=\"_ _a\"></span>ins<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>ver<span class=\"_ _a\"></span>wen<span class=\"_ _a\"></span>dete<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>s\u00e4t<span class=\"_ _d\"></span>ze <span class=\"_ _3\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gru<span class=\"_ _a\"></span>ppen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>vertr<span class=\"_ _a\"></span>\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>wur<span class=\"_ _2\"></span>den <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>\u00dcb<span class=\"_ _a\"></span>erga<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>zeit<span class=\"_ _a\"></span>pu<span class=\"_ _d\"></span>nkt<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>be<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3a1\">sti<span class=\"_ _a\"></span>mmt. <span class=\"_ _3\"></span>Dahe<span class=\"_ _a\"></span>r <span class=\"_ _f\"> </span>si<span class=\"_ _a\"></span>nd <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>bei<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>trag<span class=\"_ _a\"></span>sbe<span class=\"_ _a\"></span>gin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _f\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ges<span class=\"_ _a\"></span>amt<span class=\"_ _a\"></span>e <span class=\"_ _f\"></span>La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>zeit <span class=\"_ _e\"></span>fe<span class=\"_ _a\"></span>stg<span class=\"_ _a\"></span>eleg<span class=\"_ _a\"></span>ten <span class=\"_ _f\"></span>Di<span class=\"_ _a\"></span>sko<span class=\"_ _a\"></span>nti<span class=\"_ _a\"></span>erung<span class=\"_ _a\"></span>ss<span class=\"_ _a\"></span>\u00e4tz<span class=\"_ _a\"></span>e <span class=\"_ _f\"> </span>zur <span class=\"_ _e\"></span>Be<span class=\"_ _a\"></span>wertu<span class=\"_ _a\"></span>ng <span class=\"_ _e\"></span>de<span class=\"_ _d\"></span>r </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3a2\">Erf<span class=\"_ _a\"></span>\u00fcllu<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>wert<span class=\"_ _a\"></span>e  ei<span class=\"_ _a\"></span>ner <span class=\"_ _12\"> </span>Gr<span class=\"_ _a\"></span>upp<span class=\"_ _a\"></span>e  v<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>cher<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>tr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _12\"> </span>zum<span class=\"_ _d\"></span>  \u00dc<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>angs<span class=\"_ _a\"></span>zei<span class=\"_ _a\"></span>tpunk<span class=\"_ _a\"></span>t  di<span class=\"_ _a\"></span>e  g<span class=\"_ _a\"></span>ewic<span class=\"_ _a\"></span>hte<span class=\"_ _a\"></span>ten <span class=\"_ _12\"> </span>d<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>chsc<span class=\"_ _a\"></span>hnit<span class=\"_ _a\"></span>tlic<span class=\"_ _a\"></span>hen<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3a3\">Disk<span class=\"_ _a\"></span>o<span class=\"_ _d\"></span>nti<span class=\"_ _a\"></span>eru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ss\u00e4<span class=\"_ _a\"></span>tze <span class=\"_ _a\"></span>zum <span class=\"_ _a\"></span>Zeit<span class=\"_ _a\"></span>pun<span class=\"_ _a\"></span>kt <span class=\"_ _a\"></span>des <span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>stm<span class=\"_ _a\"></span>alig<span class=\"_ _a\"></span>en A<span class=\"_ _a\"></span>nsat<span class=\"_ _a\"></span>zes<span class=\"_ _d\"></span> d<span class=\"_ _a\"></span>er zu<span class=\"_ _a\"></span>gr<span class=\"_ _a\"></span>unde l<span class=\"_ _a\"></span>ieg<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>r\u00e4ge<span class=\"_ _a\"></span>. De<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>zur A<span class=\"_ _a\"></span>ufzi<span class=\"_ _a\"></span>ns<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> der<span class=\"_ _a\"></span> CS<span class=\"_ _a\"></span>M </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3a4\">he<span class=\"_ _a\"></span>rang<span class=\"_ _a\"></span>ezog<span class=\"_ _a\"></span>ene<span class=\"_ _a\"></span> Dis<span class=\"_ _a\"></span>kon<span class=\"_ _d\"></span>ti<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>gsz<span class=\"_ _a\"></span>inss<span class=\"_ _a\"></span>atz<span class=\"_ _a\"></span> wur<span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>bei<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>ragsb<span class=\"_ _a\"></span>egi<span class=\"_ _a\"></span>nn u<span class=\"_ _a\"></span>nte<span class=\"_ _a\"></span>r A<span class=\"_ _a\"></span>nwen<span class=\"_ _a\"></span>dun<span class=\"_ _d\"></span>g <span class=\"_ _a\"></span>des<span class=\"_ _a\"></span> Bo<span class=\"_ _d\"></span>ttom<span class=\"_ _a\"></span>-u<span class=\"_ _a\"></span>p-A<span class=\"_ _a\"></span>nsat<span class=\"_ _a\"></span>zes <span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>timm<span class=\"_ _a\"></span>t. <span class=\"_ _a\"></span> </div><div class=\"t mc h65 ff5d fs24 fc5 sc0 ls4 ws0 gs3a5\">Voll<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>t\u00e4n<span class=\"_ _a\"></span>di<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>retro<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ktiv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r An<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>atz<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>(FRA)<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3a6\">Die <span class=\"_ _e\"></span>VIG <span class=\"_ _e\"></span>hat <span class=\"_ _e\"></span>IFRS 17 <span class=\"_ _e\"></span>r\u00fcck<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irkend <span class=\"_ _3\"></span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dt <span class=\"_ _3\"></span>und<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nur <span class=\"_ _f\"> </span>dan<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>native<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>\u00dcberga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsme<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>Gebrauch <span class=\"_ _e\"></span>gem<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>cht,<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3a7\">sofern <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>FRA <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _e\"></span>durc<span class=\"_ _a\"></span>hf\u00fchrbar <span class=\"_ _3\"></span>war <span class=\"_ _e\"></span>bz<span class=\"_ _a\"></span>w. <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>unver<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4lt<span class=\"_ _d\"></span>nis<span class=\"_ _a\"></span>m\u00e4\u00df<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Koste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Arbeitsaufw<span class=\"_ _a\"></span>and <span class=\"_ _e\"></span>gef\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>h\u00e4tte. <span class=\"_ _3\"></span>Dieser </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3a8\">Ansatz <span class=\"_ _12\"> </span>wurd<span class=\"_ _a\"></span>e  v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ra<span class=\"_ _a\"></span>ngig  f\u00fcr  Ni<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htl<span class=\"_ _d\"></span>ebens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungsve<span class=\"_ _d\"></span>rtr<span class=\"_ _d\"></span>\u00e4ge  so<span class=\"_ _a\"></span>wie  ausges<span class=\"_ _d\"></span>tellte <span class=\"_ _12\"> </span>und  g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>R\u00fcckv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3a9\">vertr\u00e4ge <span class=\"_ _a\"></span>angewand<span class=\"_ _d\"></span>t, die gr<span class=\"_ _a\"></span>unds\u00e4tzli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter die A<span class=\"_ _a\"></span>nwendu<span class=\"_ _a\"></span>ng des P<span class=\"_ _2\"></span>AAs fal<span class=\"_ _a\"></span>len. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3aa\">Der <span class=\"_ _1\"></span>Ans<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tz setzt voraus, dass h<span class=\"_ _1\"></span>isto<span class=\"_ _a\"></span>rische Daten seit <span class=\"_ _1\"></span>dem erstmalige<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Ansat<span class=\"_ _d\"></span>z <span class=\"_ _1\"></span>des V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertrags<span class=\"_ _d\"></span> f\u00fcr <span class=\"_ _1\"></span>alle Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ab\">von <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>ertr\u00e4gen <span class=\"_ _10\"> </span>einge<span class=\"_ _d\"></span>holt <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _10\"> </span>konnten. <span class=\"_ _12\"> </span>Die <span class=\"_ _11\"> </span>V<span class=\"_ _1\"></span>IG <span class=\"_ _10\"> </span>hat <span class=\"_ _10\"> </span>alle  a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>emessenen<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>und  b<span class=\"_ _a\"></span>elastbar<span class=\"_ _a\"></span>en <span class=\"_ _12\"> </span>Inform<span class=\"_ _a\"></span>ationen <span class=\"_ _10\"> </span>aus <span class=\"_ _12\"> </span>ihr<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ac\">bestehen<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>Besta<span class=\"_ _d\"></span>ndssyst<span class=\"_ _a\"></span>emen <span class=\"_ _1\"></span>ber\u00fccksi<span class=\"_ _a\"></span>chtigt, u<span class=\"_ _1\"></span>m das Ergebnis zu <span class=\"_ _1\"></span>erzielen, das dem <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ollst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dig ret<span class=\"_ _d\"></span>ros<span class=\"_ _d\"></span>pektiv<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Ans<span class=\"_ _d\"></span>atz </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ad\">am <span class=\"_ _3\"></span>n\u00e4chs<span class=\"_ _d\"></span>ten <span class=\"_ _3\"></span>komm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Jedoc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>unzurei<span class=\"_ _a\"></span>chende <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>erf\u00fcg<span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>rkeit <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>historisc<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>Daten <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Ha<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ptg<span class=\"_ _d\"></span>rund, <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alb<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>der </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ae\">FRA f\u00fcr das <span class=\"_ _d\"></span>la<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gfristig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Gesch\u00e4ft d<span class=\"_ _d\"></span>er VI<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>undur<span class=\"_ _d\"></span>chf\u00fc<span class=\"_ _d\"></span>hrbar is<span class=\"_ _a\"></span>t. Insbeson<span class=\"_ _a\"></span>dere f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3af\">\u2022<span class=\"_ _8\"> </span>den<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Gro<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eil des <span class=\"_ _a\"></span>Le<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>ensversich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gspor<span class=\"_ _a\"></span>tfolios al<span class=\"_ _a\"></span>s auch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>des Portfol<span class=\"_ _d\"></span>ios <span class=\"_ _d\"></span>von Kran<span class=\"_ _d\"></span>ken<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngen <span class=\"_ _d\"></span>nach Art <span class=\"_ _a\"></span>der Leben<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3b0\">oder auc<span class=\"_ _a\"></span>h<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3b1\">\u2022<span class=\"_ _8\"> </span>Nichtlebens<span class=\"_ _a\"></span>versicheru<span class=\"_ _d\"></span>ngspo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfoli<span class=\"_ _a\"></span>os, welche mi<span class=\"_ _a\"></span>t de<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>GMM bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtet <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3b3\">F\u00fcr <span class=\"_ _1\"></span>jede Gruppe von Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4gen, f\u00fcr <span class=\"_ _1\"></span>die der <span class=\"_ _1\"></span>vollst\u00e4ndi<span class=\"_ _a\"></span>g <span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>etro<span class=\"_ _a\"></span>spektive An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>icht<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hrb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>war<span class=\"_ _4\"></span>, <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>der F<span class=\"_ _1\"></span>ai<span class=\"_ _a\"></span>r-<span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>ue-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3b4\">Ansatz <span class=\"_ _d\"></span>ange<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>andt. <span class=\"_ _a\"></span> </div><div class=\"t mc h65 ff5d fs24 fc5 sc0 ls4 ws0 gs3b5\">Fair<span class=\"_ _2\"></span>-Value-A<span class=\"_ _a\"></span>nsatz (FV<span class=\"_ _a\"></span>A)<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3b6\">Beim <span class=\"_ _3\"></span>Fai<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>-V<span class=\"_ _a\"></span>alue-A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tz <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>and<span class=\"_ _d\"></span>elt <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>sich <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>eine <span class=\"_ _3\"></span>ver<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fac<span class=\"_ _a\"></span>hte <span class=\"_ _e\"></span>Met<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ode<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>zur <span class=\"_ _3\"></span>Bestimm<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>CSM <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nd/ode<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ust-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3b7\">kompon<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fcr <span class=\"_ _1\"></span>Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen zum \u00dcbergangs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eitp<span class=\"_ _a\"></span>unkt<span class=\"_ _1\"></span>. Die v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Servicem<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> oder die </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3b8\">V<span class=\"_ _a\"></span>erlustko<span class=\"_ _d\"></span>mpo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>LRC <span class=\"_ _3\"></span>zum <span class=\"_ _f\"></span>\u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>angszeitp<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nkt <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _f\"> </span>als <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _e\"></span>zwisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>dem <span class=\"_ _e\"></span>beizuleg<span class=\"_ _a\"></span>enden <span class=\"_ _3\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>wert <span class=\"_ _e\"></span>der </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3b9\">Gruppe <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>den <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _2\"></span>diesem <span class=\"_ _a\"></span>Zeit<span class=\"_ _a\"></span>punkt <span class=\"_ _a\"></span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rten <span class=\"_ _a\"></span>bestim<span class=\"_ _a\"></span>mt. <span class=\"_ _a\"></span>Zur <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>timmu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ba\">des <span class=\"_ _1\"></span>beiz<span class=\"_ _d\"></span>ulegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Zeit<span class=\"_ _d\"></span>werts w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>die V<span class=\"_ _a\"></span>orsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riften von <span class=\"_ _1\"></span>IFRS 13<span class=\"_ _d\"></span>-Bemess<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>beizuleg<span class=\"_ _a\"></span>enden <span class=\"_ _1\"></span>Zeitwer<span class=\"_ _d\"></span>ts <span class=\"_ _1\"></span>angewa<span class=\"_ _a\"></span>ndt. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3bb\">Hiervon <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>usg<span class=\"_ _a\"></span>enommen is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> die A<span class=\"_ _a\"></span>nwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g des <span class=\"_ _a\"></span>IFRS 13.47 <span class=\"_ _a\"></span>betref<span class=\"_ _a\"></span>fend das M<span class=\"_ _a\"></span>erkmal de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rzfristi<span class=\"_ _d\"></span>gen Ab<span class=\"_ _a\"></span>rufbarkeit.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3bc\">Bei <span class=\"_ _3\"></span>Anwendu<span class=\"_ _d\"></span>ng <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Fair<span class=\"_ _2\"></span>-V<span class=\"_ _a\"></span>alue-A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>\u00dcbergangsz<span class=\"_ _a\"></span>eitpunkt <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>gestattet, <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _3\"></span>zusamm<span class=\"_ _a\"></span>enzufasse<span class=\"_ _a\"></span>n, <span class=\"_ _e\"></span>deren<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3bd\">Zeichnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g me<span class=\"_ _a\"></span>hr als ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Jah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> ausei<span class=\"_ _a\"></span>nanderliegt.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3be\">Zu<span class=\"_ _a\"></span>m <span class=\"_ _2\"></span>\u00dc<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>rga<span class=\"_ _2\"></span>ng<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>zei<span class=\"_ _a\"></span>tp<span class=\"_ _2\"></span>unkt<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>wu<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>ve<span class=\"_ _a\"></span>rf<span class=\"_ _a\"></span>\u00fcgb<span class=\"_ _2\"></span>ar<span class=\"_ _a\"></span>e,<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>an<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>me<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _2\"></span>b<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>as<span class=\"_ _d\"></span>tb<span class=\"_ _a\"></span>ar<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>I<span class=\"_ _a\"></span>nf<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>ma<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>on<span class=\"_ _d\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>g<span class=\"_ _d\"></span>e<span class=\"_ _a\"></span>nut<span class=\"_ _2\"></span>zt,<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>um<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>Fo<span class=\"_ _a\"></span>lg<span class=\"_ _a\"></span>end<span class=\"_ _2\"></span>es<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _a\"></span>u <span class=\"_ _2\"></span>be<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>im<span class=\"_ _a\"></span>me<span class=\"_ _2\"></span>n: </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3bf\">\u2022<span class=\"_ _8\"> </span>Gruppen vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen,<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3c0\">\u2022<span class=\"_ _8\"> </span>ob es sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> bei d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _2\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>direkter \u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chussbetei<span class=\"_ _a\"></span>ligung handel<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3c1\">\u2022<span class=\"_ _8\"> </span>ob ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sa<span class=\"_ _d\"></span>bh\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gige Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6me f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4ge o<span class=\"_ _a\"></span>hne di<span class=\"_ _a\"></span>rekte \u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hussb<span class=\"_ _a\"></span>ete<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>gung vorliege<span class=\"_ _a\"></span>n,<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3c2\">\u2022<span class=\"_ _8\"> </span>ob ein Kapit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>la<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lage<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag di<span class=\"_ _a\"></span>e Definition <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ines <span class=\"_ _a\"></span>Kapitalanlag<span class=\"_ _a\"></span>evertrags mit <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>essensabh<span class=\"_ _a\"></span>\u00e4ngiger \u00dcb<span class=\"_ _d\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ussbet<span class=\"_ _a\"></span>eiligung<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3c3\">im Si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Defi<span class=\"_ _d\"></span>nitio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in I<span class=\"_ _d\"></span>FRS 17 <span class=\"_ _d\"></span>erf\u00fcll<span class=\"_ _d\"></span>t.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3c4\">Die VIG teil<span class=\"_ _a\"></span>t die versic<span class=\"_ _a\"></span>herungstec<span class=\"_ _a\"></span>hnischen <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>inan<span class=\"_ _d\"></span>zeffek<span class=\"_ _a\"></span>te in e<span class=\"_ _d\"></span>rfolgs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irksam<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> so<span class=\"_ _a\"></span>wie erfolg<span class=\"_ _a\"></span>sn<span class=\"_ _1\"></span>eut<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ale <span class=\"_ _d\"></span>Betr\u00e4ge <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3c5\">Um die Ve<span class=\"_ _a\"></span>rb<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndlichkeiten f\u00fcr V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge zum \u00dcbergangs<span class=\"_ _a\"></span>zeitpunk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>ermittel<span class=\"_ _a\"></span>n, <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>der Kapitalko<span class=\"_ _a\"></span>stenansa<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3c6\">zur Bestimm<span class=\"_ _a\"></span>ung des b<span class=\"_ _a\"></span>eizulegen<span class=\"_ _d\"></span>den Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts v<span class=\"_ _a\"></span>erwendet. Di<span class=\"_ _a\"></span>eser w<span class=\"_ _d\"></span>urd<span class=\"_ _d\"></span>e wie f<span class=\"_ _a\"></span>olgt abgelei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et: </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3c7\">\u2022<span class=\"_ _8\"> </span>die wirtsc<span class=\"_ _d\"></span>haftlic<span class=\"_ _d\"></span>h bere<span class=\"_ _a\"></span>chnete Bes<span class=\"_ _a\"></span>t-Estimate-<span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>erbi<span class=\"_ _a\"></span>ndlichkeit <span class=\"_ _a\"></span>oh<span class=\"_ _1\"></span>ne <span class=\"_ _a\"></span>Ber\u00fccksichtig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>hriften; <span class=\"_ _a\"></span>plu<span class=\"_ _1\"></span>s<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3c8\">\u2022<span class=\"_ _8\"> </span>einer marktg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echten Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>innm<span class=\"_ _a\"></span>arge.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff57 fsa fc5 sc0 ls4 ws0 gs3ca\">\u00c4nderun<span class=\"_ _d\"></span>gen vo<span class=\"_ _d\"></span>n Rechnung<span class=\"_ _a\"></span>slegungsm<span class=\"_ _a\"></span>ethoden<span class=\"_ _a\"></span><span class=\"ff59\"> </span></div><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs3cb\">DEFINI<span class=\"_ _d\"></span>TION ZA<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>LUNG<span class=\"_ _a\"></span>SMITTEL UND <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>AH<span class=\"_ _a\"></span>LU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SMI<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>TEL\u00c4Q<span class=\"_ _a\"></span>U<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>VALEN<span class=\"_ _a\"></span>TE </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3cc\">V<span class=\"_ _a\"></span>or <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _10\"> </span>von <span class=\"_ _12\"> </span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 17 <span class=\"_ _11\"> </span>er<span class=\"_ _1\"></span>m\u00f6gl<span class=\"_ _a\"></span>ichte <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>IFRS 4 <span class=\"_ _10\"> </span>versicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngste<span class=\"_ _a\"></span>chn<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Positio<span class=\"_ _d\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>entspr<span class=\"_ _d\"></span>echend <span class=\"_ _10\"> </span>den <span class=\"_ _10\"> </span>lokale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3cd\">Geset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>gebu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _3\"></span>bi<span class=\"_ _d\"></span>lanzier<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>Unt<span class=\"_ _d\"></span>er <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fcc<span class=\"_ _a\"></span>ksichtigung <span class=\"_ _1\"></span>bei<span class=\"_ _a\"></span>spielsweise <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>\u00d6ste<span class=\"_ _d\"></span>rreic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Bestimm<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ce\">sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsa<span class=\"_ _a\"></span>ufsichtsgese<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span> (V<span class=\"_ _2\"></span>AG)) <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ar<span class=\"_ _a\"></span>en auch K<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pital<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>lag<span class=\"_ _a\"></span>en, die z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r Bed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungstec<span class=\"_ _a\"></span>hn<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>hen R\u00fcckst<span class=\"_ _a\"></span>el-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3cf\">lungen de<span class=\"_ _a\"></span>r fonds- un<span class=\"_ _a\"></span>d indexgeb<span class=\"_ _d\"></span>unden <span class=\"_ _a\"></span>Lebensve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung <span class=\"_ _a\"></span>dienen, de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>swei<span class=\"_ _d\"></span>sreg<span class=\"_ _a\"></span>elungen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d0\">Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>dess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>atte <span class=\"_ _2\"></span>sich <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _2\"></span>VIG-V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>rup<span class=\"_ _d\"></span>pe <span class=\"_ _a\"></span>unter <span class=\"_ _a\"></span>IFRS 4 <span class=\"_ _2\"></span>dazu <span class=\"_ _a\"></span>ents<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hiede<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>den <span class=\"_ _a\"></span>Begrif<span class=\"_ _a\"></span>f <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Definitio<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>r </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d1\">Zahlu<span class=\"_ _d\"></span>ngsmittel <span class=\"_ _18\"> </span>und<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmi<span class=\"_ _d\"></span>ttel\u00e4q<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ivale<span class=\"_ _d\"></span>nte <span class=\"_ _15\"> </span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _15\"> </span>den <span class=\"_ _14\"> </span>aufsic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>sr<span class=\"_ _a\"></span>echtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _15\"> </span>V<span class=\"_ _a\"></span>orschrif<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _15\"> </span>ausz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>weisen.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d2\">Demzufo<span class=\"_ _d\"></span>lge wurd<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>jene aufsichtsr<span class=\"_ _a\"></span>echtlich<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der <span class=\"_ _1\"></span>fonds<span class=\"_ _a\"></span>- <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>indexg<span class=\"_ _a\"></span>ebunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng nicht </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d3\">in den Post<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Zahlungsmitt<span class=\"_ _a\"></span>el und Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmitt<span class=\"_ _a\"></span>el\u00e4quivalen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> IFRS i<span class=\"_ _a\"></span>nkludiert.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d4\">Im <span class=\"_ _1\"></span>vorli<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>Kon<span class=\"_ _a\"></span>zernabs<span class=\"_ _a\"></span>chl<span class=\"_ _d\"></span>uss wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nunm<span class=\"_ _a\"></span>ehr<span class=\"_ _1\"></span> erstm<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>IFRS<span class=\"_ _a\"></span> 9 u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S <span class=\"_ _a\"></span>17 <span class=\"_ _1\"></span>ange<span class=\"_ _a\"></span>wand<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Die Bestim<span class=\"_ _a\"></span>mu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>f\u00fch<span class=\"_ _a\"></span>ren<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d5\">auch<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>zu <span class=\"_ _e\"></span>einer<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Dur<span class=\"_ _a\"></span>chsc<span class=\"_ _a\"></span>hau <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _f\"> </span>V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>ensw<span class=\"_ _a\"></span>erte <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>fond<span class=\"_ _a\"></span>s- <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>indexg<span class=\"_ _a\"></span>ebu<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>nen <span class=\"_ _e\"></span>Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>versic<span class=\"_ _a\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g.<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Da <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>lok<span class=\"_ _a\"></span>alen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d6\">Regel<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>im <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>kei<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Gewi<span class=\"_ _a\"></span>cht <span class=\"_ _2\"></span>mehr <span class=\"_ _2\"></span>ei<span class=\"_ _d\"></span>nger<span class=\"_ _d\"></span>\u00e4um<span class=\"_ _a\"></span>t <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d, <span class=\"_ _2\"></span>ergi<span class=\"_ _a\"></span>bt <span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h <span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>VIG<span class=\"_ _a\"></span>-V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsg<span class=\"_ _a\"></span>rupp<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>zur <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ange<span class=\"_ _a\"></span>nheit </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d7\">abw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>hende <span class=\"_ _a\"></span>Eins<span class=\"_ _a\"></span>ch\u00e4t<span class=\"_ _a\"></span>zung d<span class=\"_ _a\"></span>es A<span class=\"_ _a\"></span>usw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>und so<span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>der D<span class=\"_ _a\"></span>ef<span class=\"_ _a\"></span>inition <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ahl<span class=\"_ _a\"></span>ungsmi<span class=\"_ _a\"></span>ttel <span class=\"_ _a\"></span>und <span class=\"_ _d\"></span>Za<span class=\"_ _a\"></span>hlungsm<span class=\"_ _a\"></span>itt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _a\"></span>quival<span class=\"_ _a\"></span>ente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>die </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d8\">mit <span class=\"_ _12\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _12\"> </span>IAS<span class=\"_ _a\"></span> 8-\u00c4<span class=\"_ _a\"></span>nderu<span class=\"_ _d\"></span>ng <span class=\"_ _10\"> </span>der  Bil<span class=\"_ _a\"></span>anzi<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ungs- <span class=\"_ _12\"> </span>und<span class=\"_ _a\"></span>  Bew<span class=\"_ _a\"></span>ertungs<span class=\"_ _a\"></span>met<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e  ei<span class=\"_ _a\"></span>nherge<span class=\"_ _a\"></span>ht. <span class=\"_ _12\"> </span>Folg<span class=\"_ _d\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>wu<span class=\"_ _a\"></span>rde  g<span class=\"_ _a\"></span>em\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>IAS<span class=\"_ _a\"></span> 8  ei<span class=\"_ _a\"></span>ne </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d9\">Anpa<span class=\"_ _a\"></span>ssu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>orja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>esza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _d\"></span>r <span class=\"_ _10\"> </span>Ko<span class=\"_ _d\"></span>nze<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>api<span class=\"_ _a\"></span>talflus<span class=\"_ _a\"></span>sr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>nung <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>der <span class=\"_ _f\"> </span>Bilanzp<span class=\"_ _a\"></span>ositio<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>mittel <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>Zahl<span class=\"_ _a\"></span>ungs-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3da\">mitt<span class=\"_ _a\"></span>el\u00e4q<span class=\"_ _d\"></span>uival<span class=\"_ _a\"></span>ente <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>enomm<span class=\"_ _a\"></span>en.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs3db\">\u00c4NDERUNG<span class=\"_ _a\"></span> VON CLE<span class=\"_ _a\"></span>AN <span class=\"_ _a\"></span>VALU<span class=\"_ _a\"></span>E- ZU DIR<span class=\"_ _a\"></span>TY <span class=\"_ _a\"></span>VAL<span class=\"_ _a\"></span>U<span class=\"_ _1\"></span>E-BILAN<span class=\"_ _a\"></span>ZIERUNG </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3dc\">Zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zu <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>Zuge<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Ersta<span class=\"_ _a\"></span>nwendung <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>IFRS 9<span class=\"_ _d\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente <span class=\"_ _2\"></span>nunmehr <span class=\"_ _2\"></span>zum <span class=\"_ _2\"></span>Dirty <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>alue </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3dd\">bilanziert.<span class=\"_ _a\"></span> Dies <span class=\"_ _d\"></span>bede<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tet, d<span class=\"_ _a\"></span>ass im <span class=\"_ _a\"></span>Gege<span class=\"_ _d\"></span>nsatz z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r IAS<span class=\"_ _a\"></span> 39-Bila<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g die<span class=\"_ _a\"></span> anteil<span class=\"_ _a\"></span>igen Zins<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hr <span class=\"_ _a\"></span>als sepa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ater<span class=\"_ _a\"></span> Posten </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3de\">in der Bila<span class=\"_ _a\"></span>nz ausge<span class=\"_ _d\"></span>wiesen, so<span class=\"_ _a\"></span>ndern als T<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>il des <span class=\"_ _a\"></span>Buchwer<span class=\"_ _a\"></span>ts gef\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rt w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _d\"></span> </div><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs3df\">ZUORDNUN<span class=\"_ _a\"></span>G ZINSEN<span class=\"_ _a\"></span>, STEU<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>RN UND<span class=\"_ _a\"></span> DIVIDEND<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e0\">Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>ge\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>Bilanzie<span class=\"_ _a\"></span>rungsmet<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>Clea<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>zu <span class=\"_ _3\"></span>Dirty <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>alue <span class=\"_ _3\"></span>k\u00f6n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Zinse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>Ste<span class=\"_ _d\"></span>uern <span class=\"_ _e\"></span>und <span class=\"_ _3\"></span>Divide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>ehr </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e1\">entspre<span class=\"_ _a\"></span>chend <span class=\"_ _2\"></span>ihr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>Ursp<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs <span class=\"_ _2\"></span>(Op<span class=\"_ _a\"></span>erativ<span class=\"_ _a\"></span>, <span class=\"_ _2\"></span>In<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>estitio<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>und <span class=\"_ _4\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g) <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nkapitalfl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssr<span class=\"_ _a\"></span>echnung <span class=\"_ _2\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fget<span class=\"_ _d\"></span>eilt <span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>den.<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h28 ff57 fsa fc5 sc0 ls4 ws0 gs3e3\">Fehl<span class=\"_ _a\"></span>erfeststellung<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e4\">Im Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ge <span class=\"_ _d\"></span>einer<span class=\"_ _d\"></span> Pr\u00fcfu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der OeP<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>em\u00e4\u00df \u00a7<span class=\"fsb\"> </span>2 <span class=\"_ _a\"></span>(1)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>RL-KG w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>e festgestell<span class=\"_ _a\"></span>t, dass <span class=\"_ _a\"></span>der Kon<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ern(zwis<span class=\"_ _a\"></span>chen)absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss<span class=\"_ _a\"></span> 2022 d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e5\">VIENNA INS<span class=\"_ _a\"></span>URANCE <span class=\"_ _a\"></span>GROUP A<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> Wiener <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>ersic<span class=\"_ _a\"></span>herung Gru<span class=\"_ _a\"></span>ppe aus de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fol<span class=\"_ _a\"></span>genden Gr<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>den fe<span class=\"_ _a\"></span>hlerhaft <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ar:<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e6\">\u2022<span class=\"_ _8\"> </span>In<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Kapit<span class=\"_ _a\"></span>alflussr<span class=\"_ _d\"></span>ech<span class=\"_ _d\"></span>nung f<span class=\"_ _a\"></span>\u00fcr da<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Gesch\u00e4ftsja<span class=\"_ _a\"></span>hr 2022 w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en im Zusam<span class=\"_ _d\"></span>me<span class=\"_ _d\"></span>nhang mi<span class=\"_ _a\"></span>t immateri<span class=\"_ _a\"></span>ellen<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e7\">V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> aus U<span class=\"_ _a\"></span>nternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>serw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rbe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dop<span class=\"_ _a\"></span>pelt erfas<span class=\"_ _a\"></span>st; und<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e8\">\u2022<span class=\"_ _8\"> </span>Im Konzernabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss <span class=\"_ _a\"></span>zum 31.12.<span class=\"_ _d\"></span>2022 <span class=\"_ _d\"></span>sowie im<span class=\"_ _a\"></span> Konze<span class=\"_ _d\"></span>rnzwischen<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss <span class=\"_ _a\"></span>zum 30.06.2<span class=\"_ _a\"></span>022 ist die A<span class=\"_ _a\"></span>ngabe des<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e9\">Kaufpr<span class=\"_ _d\"></span>eises f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>den Erwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b d<span class=\"_ _d\"></span>er Aegon U<span class=\"_ _a\"></span>ngarn und d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>on T<span class=\"_ _2\"></span>\u00fcrkei <span class=\"_ _a\"></span>unterblieben.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs3ea\">KONZERNKAPI<span class=\"_ _a\"></span>T<span class=\"_ _a\"></span>ALFLUS<span class=\"_ _a\"></span>SRECHNUNG<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3eb\">Einerseits <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Erw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rb <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u201eAusza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen <span class=\"_ _3\"></span>aus<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>dem <span class=\"_ _3\"></span>Erwerb <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>o<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>\u201c <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>ande<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>seits <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ec\">Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u201eAusz<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>aus <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>Erwerb <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>imma<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>riellen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erm\u00f6gensw<span class=\"_ _a\"></span>erten\u201c <span class=\"_ _a\"></span>ber\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt. <span class=\"_ _2\"></span>Da <span class=\"_ _a\"></span>beide <span class=\"_ _2\"></span>Posten <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>Cashflow<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ed\">aus de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>vestitio<span class=\"_ _d\"></span>nst\u00e4tigk<span class=\"_ _a\"></span>eit enthalt<span class=\"_ _a\"></span>en sind, wa<span class=\"_ _a\"></span>ren die<span class=\"_ _a\"></span> Au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>EUR 320,2 Mi<span class=\"_ _a\"></span>o. zu ho<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>angese<span class=\"_ _a\"></span>tzt. Der Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>fl<span class=\"_ _d\"></span>ow </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ee\">aus der laufen<span class=\"_ _a\"></span>den Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch\u00e4ftst\u00e4tigkeit b<span class=\"_ _a\"></span>einhaltet<span class=\"_ _a\"></span>e im Gegenzug diese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Betr<span class=\"_ _d\"></span>ag. Nach Kor<span class=\"_ _a\"></span>rektur zei<span class=\"_ _a\"></span>gt de<span class=\"_ _1\"></span>r Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> flow aus d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ef\">laufend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Gesch\u00e4fts<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>\u00e4tigk<span class=\"_ _a\"></span>eit <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>erglei<span class=\"_ _d\"></span>ch <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>um <span class=\"_ _1\"></span>Gesch\u00e4ftsja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r 2021 <span class=\"_ _1\"></span>stat<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Anstieg <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>EU<span class=\"_ _a\"></span>R 102,8 Mi<span class=\"_ _a\"></span>o. <span class=\"_ _3\"></span>eine<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>R\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f0\">gang vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> EU<span class=\"_ _a\"></span>R 217,4 Mi<span class=\"_ _d\"></span>o.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs3f1\">OFFENL<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>GUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> DES <span class=\"_ _a\"></span>KAUFPREIS<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>S DE<span class=\"_ _a\"></span>R AEGON-<span class=\"_ _a\"></span>GESELLSC<span class=\"_ _a\"></span>HAFTEN IN <span class=\"_ _a\"></span>UNGARN UND D<span class=\"_ _a\"></span>ER <span class=\"_ _a\"></span>T\u00dcRKEI </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f2\">Urspr\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>glich  w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>e <span class=\"_ _7\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  Kaufpr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is  f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r  die  Ges<span class=\"_ _d\"></span>amttra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sak<span class=\"_ _a\"></span>tion <span class=\"_ _7\"> </span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _7\"> </span>100<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% <span class=\"_ _7\"> </span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>  Antei<span class=\"_ _a\"></span>le <span class=\"_ _7\"> </span>alle<span class=\"_ _a\"></span>r <span class=\"_ _7\"> </span>Aego<span class=\"_ _a\"></span>n-Gesells<span class=\"_ _a\"></span>chaften  von </span></span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f3\">rd. EU<span class=\"_ _a\"></span>R 830 Mi<span class=\"_ _d\"></span>o. <span class=\"_ _3\"></span>i<span class=\"_ _d\"></span>m <span class=\"_ _3\"></span>Ko<span class=\"_ _a\"></span>nzer<span class=\"_ _1\"></span>nbe<span class=\"_ _a\"></span>richt 2022 <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>Seite 91 <span class=\"_ _1\"></span>ver<span class=\"_ _d\"></span>\u00f6f<span class=\"_ _a\"></span>fent<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>cht. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>beinhaltet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>neben <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>ungar<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>der </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f4\">t\u00fcrkisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>Gesellsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>afte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>auch <span class=\"_ _a\"></span>jen<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Pole<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>Rum\u00e4ni<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>welche <span class=\"_ _2\"></span>bis <span class=\"_ _a\"></span>zum <span class=\"_ _2\"></span>Redaktio<span class=\"_ _a\"></span>nsschluss <span class=\"_ _2\"></span>des <span class=\"_ _a\"></span>Kon<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ernberic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ts 202<span class=\"_ _a\"></span>2 </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f5\">noch <span class=\"_ _d\"></span>nicht ge<span class=\"_ _d\"></span>closed <span class=\"_ _a\"></span>ware<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f6\">Im <span class=\"_ _1\"></span>Konzerngesc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ftsb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht 2022 <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>Seit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> 90 wurde der mit <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>worb<span class=\"_ _a\"></span>enen <span class=\"_ _1\"></span>Gesellsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>ver<span class=\"_ _d\"></span>\u00f6f<span class=\"_ _a\"></span>fentlichte <span class=\"_ _1\"></span>Abg<span class=\"_ _a\"></span>ang <span class=\"_ _1\"></span>der </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f7\">Zahlu<span class=\"_ _d\"></span>ngsmittel <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Zahlu<span class=\"_ _d\"></span>ngsmitt<span class=\"_ _a\"></span>el\u00e4quivalente <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>TEUR 40<span class=\"_ _a\"></span>7.433 <span class=\"_ _3\"></span>bez<span class=\"_ _1\"></span>if<span class=\"_ _a\"></span>fert. <span class=\"_ _e\"></span>Diese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>setzte <span class=\"_ _3\"></span>sich <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>W<span class=\"_ _d\"></span>esentlic<span class=\"_ _a\"></span>hen <span class=\"_ _e\"></span>aus <span class=\"_ _3\"></span>dem </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f8\">Kaufpr<span class=\"_ _d\"></span>eis <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _11\"> </span>55<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Ant<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ile <span class=\"_ _f\"> </span>an <span class=\"_ _11\"> </span>den <span class=\"_ _f\"> </span>ungaris<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Aego<span class=\"_ _a\"></span>n-Gesell<span class=\"_ _d\"></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>(TEU<span class=\"_ _d\"></span>R 332.45<span class=\"_ _a\"></span>6) <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>100<span class=\"fsb\"> </span>% <span class=\"_ _f\"></span>der <span class=\"_ _f\"> </span>Anteile <span class=\"_ _f\"> </span>der </span></span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f9\">t\u00fcrkisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ellschaft <span class=\"_ _3\"></span>Viennalif<span class=\"_ _a\"></span>e <span class=\"_ _f\"> </span>(vorm<span class=\"_ _d\"></span>als <span class=\"_ _e\"></span>Aego<span class=\"_ _a\"></span>n) <span class=\"_ _f\"> </span>(TEUR <span class=\"_ _a\"></span>60.013) <span class=\"_ _3\"></span>zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ammen. <span class=\"_ _3\"></span>Vo<span class=\"_ _a\"></span>m <span class=\"_ _e\"></span>zuvor<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>angef<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hrten<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Kaufp<span class=\"_ _a\"></span>reis <span class=\"_ _e\"></span>f\u00fcr<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>die </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3fa\">ungaris<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ellschaften <span class=\"_ _11\"> </span>wurde <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>rhalt<span class=\"_ _a\"></span>ene <span class=\"_ _12\"> </span>A<span class=\"_ _d\"></span>usgleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>f\u00fcr <span class=\"_ _10\"> </span>45<span class=\"fsb\"> </span>% <span class=\"_ _12\"> </span>der <span class=\"_ _10\"> </span>Anteile <span class=\"_ _10\"> </span>dur<span class=\"_ _a\"></span>ch <span class=\"_ _10\"> </span>die <span class=\"_ _12\"> </span>unga<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>Staatsholdi<span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>g </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3fb\">Corvin<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s ber<span class=\"_ _a\"></span>eits in A<span class=\"_ _a\"></span>bzug gebrac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t.<span class=\"_ _d\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3fc\">Im <span class=\"_ _f\"> </span>November <span class=\"_ _f\"> </span>2023 <span class=\"_ _f\"> </span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>weitere <span class=\"_ _f\"> </span>Anteil<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>an <span class=\"_ _11\"> </span>den <span class=\"_ _f\"> </span>ungari<span class=\"_ _a\"></span>sch<span class=\"_ _1\"></span>en <span class=\"_ _f\"></span>Gesell<span class=\"_ _a\"></span>schaften <span class=\"_ _11\"> </span>er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>orbe<span class=\"_ _a\"></span>n. <span class=\"_ _11\"> </span>Diesbez<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _f\"> </span>wird <span class=\"_ _f\"> </span>auf <span class=\"_ _11\"> </span>die </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3fd\">Ausf\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Anh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gab<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> 21.3<span class=\"_ _a\"></span>. V<span class=\"_ _a\"></span>er\u00e4nde<span class=\"_ _a\"></span>rung wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlicher A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eile a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>er Gesells<span class=\"_ _d\"></span>chaft<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r ab S<span class=\"_ _a\"></span>eite 132 <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erwies<span class=\"_ _a\"></span>en. </div><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gs25be\">26.<span class=\"_ _7\"> </span>NOCH<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>NICHT <span class=\"_ _a\"></span>ANWE<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>DBARE NEUE<span class=\"_ _d\"></span> ST<span class=\"_ _2\"></span>ANDARDS U<span class=\"_ _a\"></span>ND<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u00c4NDERUNGEN ZU BESTEHE<span class=\"_ _a\"></span>ND<span class=\"_ _1\"></span>E<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span> ST<span class=\"_ _2\"></span>ANDARDS<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs25bf\">Standard<span class=\"_ _1\"></span> <span class=\"_ _103\"> </span>K<span class=\"_ _1\"></span>urzbeschreib<span class=\"_ _1\"></span>ung <span class=\"_ _b2\"> </span><span class=\"fs7\">Anzuwenden ab*<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs25c0\">Je<span class=\"_ _1\"></span>ne,<span class=\"_ _1\"></span> die<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>n der<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>EU <span class=\"_ _1\"></span>\u00fcbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>nomm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n w<span class=\"_ _1\"></span>urd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25c1\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 16<span class=\"_ _1\"></span> <span class=\"_ _70\"> </span>Leasingverbin<span class=\"_ _1\"></span>dlichkeit bei e<span class=\"_ _1\"></span>iner Sale-<span class=\"_ _1\"></span>and-Lease-ba<span class=\"_ _1\"></span>ck-Tran<span class=\"_ _1\"></span>saktion <span class=\"_ _19d\"> </span>1.1.2<span class=\"_ _1\"></span>024<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25c2\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>Zuordnung<span class=\"_ _1\"></span> lang- un<span class=\"_ _1\"></span>d kurzfristiger Verbind<span class=\"_ _1\"></span>lichkeiten<span class=\"_ _1\"></span> <span class=\"_ _113\"> </span>1.1.20<span class=\"_ _1\"></span>24<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs25c3\">Je<span class=\"_ _1\"></span>ne,<span class=\"_ _1\"></span> die<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> der<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>U n<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> bz<span class=\"_ _1\"></span>w.<span class=\"_ _1\"></span> noc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span> nic<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> \u00fc<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>nom<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>wur<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25c4\">IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span> <span class=\"_ _1b3\"> </span>Regu<span class=\"_ _1\"></span>latorische Abgrenz<span class=\"_ _1\"></span>ungsp<span class=\"_ _1\"></span>osten </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25c5\">EU h<span class=\"_ _1\"></span>at entschieden, <span class=\"_ _1\"></span>diesen </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25c6\">Standard n<span class=\"_ _1\"></span>icht in das E<span class=\"_ _1\"></span>U-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25c7\">Recht zu<span class=\"_ _1\"></span> \u00fcbernehm<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25c8\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 10<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 28<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25c9\">Ver\u00e4u\u00dferung/E<span class=\"_ _1\"></span>inbringu<span class=\"_ _1\"></span>ng von Verm\u00f6gen<span class=\"_ _1\"></span>swerten eines In<span class=\"_ _1\"></span>vestors an<span class=\"_ _1\"></span>/in se<span class=\"_ _1\"></span>in </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25ca\">assoziiertes Un<span class=\"_ _1\"></span>ternehmen <span class=\"_ _1\"></span>oder Gemeins<span class=\"_ _1\"></span>chaftsun<span class=\"_ _1\"></span>ternehmen </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25cb\">Erstanw<span class=\"_ _1\"></span>endun<span class=\"_ _1\"></span>g auf </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25cc\">unb<span class=\"_ _1\"></span>estimmte Zeit verschob<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25cd\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 7<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25ce\">Offenlegung<span class=\"_ _1\"></span>svorschriften im<span class=\"_ _1\"></span> Zusammen<span class=\"_ _1\"></span>hang m<span class=\"_ _1\"></span>it </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25cf\">Lieferantenfinanz<span class=\"_ _1\"></span>ierungsver<span class=\"_ _1\"></span>einbarung<span class=\"_ _1\"></span>en <span class=\"_ _1ff\"> </span>1.1.2024<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs25d0\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _9e\"> </span>Beschr\u00e4nkung<span class=\"_ _1\"></span>en der Konvert<span class=\"_ _1\"></span>ierbarkeit <span class=\"_ _1\"></span>von W\u00e4hrun<span class=\"_ _1\"></span>gen <span class=\"_ _154\"> </span>1.1.2025<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs25d1\">*Die VIG-Versicherun<span class=\"_ _d\"></span>gsgruppe p<span class=\"_ _a\"></span>lant<span class=\"_ _1\"></span>, die in der <span class=\"_ _d\"></span>Tabelle angef\u00fchrten Bestimmu<span class=\"_ _a\"></span>ngen<span class=\"_ _1\"></span>, sofern nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> anders angegeben, n<span class=\"_ _a\"></span>icht vorzeitig anzuwenden.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25d2\">Sofern <span class=\"_ _3\"></span>nachfol<span class=\"_ _a\"></span>gend <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>and<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _d\"></span>eben, <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _d\"></span>us <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>T<span class=\"_ _5b\"></span>abelle <span class=\"_ _3\"></span>ang<span class=\"_ _d\"></span>ef\u00fchrte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Sta<span class=\"_ _d\"></span>ndards <span class=\"_ _1\"></span>keine <span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>ntlichen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25d3\">Auswirk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n erwartet o<span class=\"_ _a\"></span>der die \u00c4nd<span class=\"_ _a\"></span>erungen sind <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t vo<span class=\"_ _a\"></span>n Relevan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Erstmalige<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Anw<span class=\"_ _a\"></span>endung von<span class=\"_ _a\"></span> S<span class=\"_ _1\"></span>ta<span class=\"_ _a\"></span>ndards Sofern <span class=\"_ _a\"></span>nicht a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ers a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>egeben, <span class=\"_ _a\"></span>haben di<span class=\"_ _a\"></span>e ers<span class=\"_ _a\"></span>tmals <span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uwende<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Stand<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rds,<span class=\"_ _a\"></span> sof<span class=\"_ _a\"></span>ern<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>elevant, <span class=\"_ _a\"></span>keine o<span class=\"_ _a\"></span>der <span class=\"_ _d\"></span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>wese<span class=\"_ _d\"></span>nt-<span class=\"_ _3ca\"> </span>liche A<span class=\"_ _d\"></span>uswirk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng a<span class=\"_ _a\"></span>uf den vorliege<span class=\"_ _a\"></span>nden Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss.<span class=\"_ _a\"></span> Im Konzern<span class=\"_ _1\"></span>bericht, sofe<span class=\"_ _1\"></span>rn rele<span class=\"_ _1\"></span>vant, er<span class=\"_ _1\"></span>stmals anzuwe<span class=\"_ _1\"></span>ndende Stan<span class=\"_ _1\"></span>dards<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> <span class=\"_ _92\"> </span>Finanz<span class=\"_ _1\"></span>instrumente \u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span> <span class=\"_ _102\"> </span>Vorf\u00e4lligkeitsr<span class=\"_ _1\"></span>egelungen<span class=\"_ _1\"></span> mit negativer Au<span class=\"_ _1\"></span>sgleichsle<span class=\"_ _1\"></span>istung IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> <span class=\"_ _103\"> </span>Versicherung<span class=\"_ _1\"></span>svertr\u00e4ge \u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _104\"> </span>Vergleichsinf<span class=\"_ _1\"></span>ormationen bei der E<span class=\"_ _1\"></span>rstan<span class=\"_ _1\"></span>wendu<span class=\"_ _1\"></span>ng von IFR<span class=\"_ _1\"></span>S 9 und<span class=\"_ _1\"></span> IFRS 17 \u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S P<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>ce St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>tem<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t 2<span class=\"_ _1\"></span> <span class=\"_ _105\"> </span>Definition d<span class=\"_ _1\"></span>er Wesentli<span class=\"_ _1\"></span>chkeit iZm Bilanz<span class=\"_ _1\"></span>ierungs- u<span class=\"_ _1\"></span>nd B<span class=\"_ _1\"></span>ewertung<span class=\"_ _1\"></span>sgrund<span class=\"_ _1\"></span>s\u00e4tzen \u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 8<span class=\"_ _1\"></span> Definition von re<span class=\"_ _1\"></span>chnun<span class=\"_ _1\"></span>gslegun<span class=\"_ _1\"></span>gsbez<span class=\"_ _1\"></span>ogenen Sch\u00e4tz<span class=\"_ _1\"></span>ungen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd d<span class=\"_ _1\"></span>eren Abgrenzun<span class=\"_ _1\"></span>g von \u00c4nderun<span class=\"_ _1\"></span>gen der R<span class=\"_ _1\"></span>echnungs<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>legung<span class=\"_ _1\"></span>smethoden \u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> <span class=\"_ _106\"> </span>Latente Steuern, <span class=\"_ _1\"></span>die si<span class=\"_ _1\"></span>ch auf Verm\u00f6gensw<span class=\"_ _1\"></span>erte un<span class=\"_ _1\"></span>d Schuld<span class=\"_ _1\"></span>en aus einer einz<span class=\"_ _1\"></span>igen Trans<span class=\"_ _1\"></span>aktion beziehen<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> <span class=\"_ _106\"> </span>Erleichterungen <span class=\"_ _1\"></span>bei der Bilanz<span class=\"_ _1\"></span>ierung latente<span class=\"_ _1\"></span>r Steuern <span class=\"_ _1\"></span>aus der global<span class=\"_ _1\"></span>en M<span class=\"_ _1\"></span>indestbes<span class=\"_ _1\"></span>teuerung \u00c4NDERUNGEN <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>U<span class=\"_ _d\"></span> IAS 1 UND<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S PRAC<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>CE ST<span class=\"_ _a\"></span>A<span class=\"_ _2\"></span>TEME<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>T 2 Betref<span class=\"_ _a\"></span>fend <span class=\"_ _a\"></span>Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>dieser <span class=\"_ _d\"></span>\u00c4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>auf <span class=\"_ _d\"></span>die <span class=\"_ _a\"></span>Au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>\u00fchrunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> i<span class=\"_ _a\"></span>m Kapitel <span class=\"_ _a\"></span>24.7. <span class=\"_ _a\"></span>Wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>hke<span class=\"_ _1\"></span>it <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Anha<span class=\"_ _d\"></span>ngangab<span class=\"_ _a\"></span>en und den <span class=\"_ _a\"></span>dazu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eh\u00f6rigen <span class=\"_ _a\"></span>Bilanzierungs- <span class=\"_ _a\"></span>und Bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmet<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>auf Sei<span class=\"_ _d\"></span>te 147 <span class=\"_ _a\"></span>verwiese<span class=\"_ _d\"></span>n. \u00c4NDERUNGEN <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>U<span class=\"_ _d\"></span> IAS 12 Die <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>U-Mi<span class=\"_ _d\"></span>tgliedsta<span class=\"_ _a\"></span>aten <span class=\"_ _3\"></span>habe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>U<span class=\"_ _d\"></span>ms<span class=\"_ _a\"></span>etzung <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Global <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>i-<span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>as<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ero<span class=\"_ _a\"></span>sion <span class=\"_ _3\"></span>(<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>loBE<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>-Reg<span class=\"_ _a\"></span>eln<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zweiten <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>\u00e4u<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>inte<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>national<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>Steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rr<span class=\"_ _a\"></span>eform <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>OECD<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>auf <span class=\"_ _3\"></span>euro<span class=\"_ _a\"></span>p\u00e4ischer <span class=\"_ _3\"></span>Ebe<span class=\"_ _d\"></span>ne <span class=\"_ _3\"></span>besc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>loss<span class=\"_ _d\"></span>en. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>EU-<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ichtl<span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>sieh<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>vor<span class=\"_ _2\"></span>, <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>Gewinne <span class=\"_ _1\"></span>von <div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs28\">multinatio<span class=\"_ _a\"></span>nalen <span class=\"_ _b\"> </span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _d\"></span>ensgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppen<span class=\"_ _a\"></span> <span class=\"_ _c\"> </span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>gro<span class=\"_ _a\"></span>\u00dfen <span class=\"_ _b\"> </span>inl\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>disc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _13\"> </span>Gruppen <span class=\"_ _b\"> </span>mit<span class=\"_ _a\"></span> <span class=\"_ _b\"> </span>konsoli<span class=\"_ _a\"></span>dierten <span class=\"_ _b\"> </span>Umsat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>erl\u00f6<span class=\"_ _a\"></span>sen <span class=\"_ _b\"> </span>vo<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs29\">mindeste<span class=\"_ _a\"></span>ns EU<span class=\"_ _a\"></span>R 750,0 Mi<span class=\"_ _d\"></span>o. <span class=\"_ _a\"></span>k\u00fcnftig <span class=\"_ _a\"></span>einem <span class=\"_ _a\"></span>Steu<span class=\"_ _d\"></span>ersat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>mindest<span class=\"_ _d\"></span>ens <span class=\"_ _a\"></span>15<span class=\"fsb\"> </span>% <span class=\"_ _a\"></span>unterlieg<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Di<span class=\"_ _d\"></span>e Ric<span class=\"_ _a\"></span>htlinie <span class=\"_ _a\"></span>muss <span class=\"_ _a\"></span>bis <span class=\"_ _a\"></span>sp\u00e4teste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2a\">Ende 2023 <span class=\"_ _d\"></span>in das <span class=\"_ _a\"></span>nationale Rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t d<span class=\"_ _d\"></span>er Mitgli<span class=\"_ _d\"></span>edstaa<span class=\"_ _a\"></span>ten u<span class=\"_ _1\"></span>mg<span class=\"_ _a\"></span>esetzt w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en. Die A<span class=\"_ _d\"></span>uswirkung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>us der gl<span class=\"_ _d\"></span>ob<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>len Mi<span class=\"_ _a\"></span>nde<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tbe-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2b\">steueru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Kon<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ern <span class=\"_ _3\"></span>lass<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>erzeit <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Jahr<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>2024f<span class=\"_ _a\"></span>f <span class=\"_ _3\"></span>nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>verl\u00e4ssli<span class=\"_ _d\"></span>ch <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>bsch\u00e4tzen. <span class=\"_ _1\"></span>Die <span class=\"_ _1\"></span>VIG-V<span class=\"_ _2\"></span>ersicheru<span class=\"_ _d\"></span>ngs-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2c\">gruppe <span class=\"_ _d\"></span>arbeite<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> ak<span class=\"_ _d\"></span>tuell <span class=\"_ _d\"></span>an einem<span class=\"_ _d\"></span> Ums<span class=\"_ _d\"></span>etz<span class=\"_ _a\"></span>ungsprojek<span class=\"_ _a\"></span>t zur globale<span class=\"_ _a\"></span>n Mindestb<span class=\"_ _d\"></span>esteu<span class=\"_ _d\"></span>erung.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2d\">Um <span class=\"_ _a\"></span>die z<span class=\"_ _a\"></span>weite S<span class=\"_ _a\"></span>\u00e4ule <span class=\"_ _a\"></span>der S<span class=\"_ _a\"></span>teuerrefo<span class=\"_ _a\"></span>rm i<span class=\"_ _a\"></span>m I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS-Abs<span class=\"_ _a\"></span>chluss <span class=\"_ _a\"></span>ab<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ubil<span class=\"_ _a\"></span>den, w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de mit <span class=\"_ _a\"></span>23.<span class=\"_ _a\"></span> Mai 2<span class=\"_ _d\"></span>023 <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>fachlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Leitlini<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>den<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2e\">\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IAS 12 <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>om <span class=\"_ _a\"></span>IASB ver<span class=\"_ _a\"></span>\u00f6ff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht. <span class=\"_ _a\"></span>Basiere<span class=\"_ _a\"></span>nd auf <span class=\"_ _a\"></span>dieser <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>auf weit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>res <span class=\"_ _a\"></span>eine <span class=\"_ _a\"></span>Ausnahm<span class=\"_ _d\"></span>e vo<span class=\"_ _a\"></span>n der <span class=\"_ _a\"></span>Ber\u00fcck-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2f\">sichtig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng vo<span class=\"_ _a\"></span>n latenten Ste<span class=\"_ _a\"></span>uerford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd -<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rbindli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n V<span class=\"_ _a\"></span>orga<span class=\"_ _d\"></span>ben d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r global<span class=\"_ _a\"></span>en Mindes<span class=\"_ _a\"></span>tbe<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>teueru<span class=\"_ _d\"></span>ng<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs30\">gereg<span class=\"_ _a\"></span>elt. Entspr<span class=\"_ _a\"></span>echend de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Leitl<span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>ie w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en in der VIG-<span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungsg<span class=\"_ _d\"></span>ruppe po<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle A<span class=\"_ _a\"></span>uswirk<span class=\"_ _d\"></span>ungen a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ern<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs31\">im Zusamm<span class=\"_ _a\"></span>enhang mit <span class=\"_ _a\"></span>der globale<span class=\"_ _a\"></span>n Mindest<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>euerung ni<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>ber\u00fccksic<span class=\"_ _d\"></span>htigt.<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs32\">Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>der <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>ungen <span class=\"_ _a\"></span>zur glo<span class=\"_ _d\"></span>balen <span class=\"_ _a\"></span>Mi<span class=\"_ _d\"></span>ndestbes<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ueru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>w\u00fcrde <span class=\"_ _a\"></span>sic<span class=\"_ _d\"></span>h f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>oll<span class=\"_ _a\"></span>konsoli<span class=\"_ _d\"></span>dierten U<span class=\"_ _a\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>VIG-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs33\">Gruppe a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>Ba<span class=\"_ _1\"></span>sis <span class=\"_ _d\"></span>der E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>bnisse <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s J<span class=\"_ _a\"></span>ahres 2023<span class=\"_ _a\"></span> ein u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>sen<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Bet<span class=\"_ _d\"></span>rag a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>satzst<span class=\"_ _a\"></span>euer<span class=\"_ _1\"></span>n erg<span class=\"_ _a\"></span>eben.<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs34\">Ab <span class=\"_ _10\"> </span>1. J\u00e4n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er 2023<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>sind <span class=\"_ _10\"> </span>f\u00fcr <span class=\"_ _10\"> </span>T<span class=\"_ _2\"></span>ra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>saktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, <span class=\"_ _11\"> </span>au<span class=\"_ _1\"></span>s <span class=\"_ _11\"> </span>denen <span class=\"_ _10\"> </span>be<span class=\"_ _a\"></span>im <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>rstmalige<span class=\"_ _a\"></span>n <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz <span class=\"_ _10\"> </span>bet<span class=\"_ _d\"></span>ragsgleic<span class=\"_ _a\"></span>he <span class=\"_ _12\"> </span>zu <span class=\"_ _11\"> </span>versteue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nde <span class=\"_ _10\"> </span>und<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs35\">abzugsf\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ige <span class=\"_ _3\"></span>tempo<span class=\"_ _a\"></span>r\u00e4re <span class=\"_ _3\"></span>Dif<span class=\"_ _a\"></span>ferenzen <span class=\"_ _3\"></span>entste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en, <span class=\"_ _3\"></span>verpfl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>end <span class=\"_ _3\"></span>latente <span class=\"_ _3\"></span>Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>anz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>setz<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>VIG-V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>pe<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs36\">hat im Ja<span class=\"_ _a\"></span>hr<span class=\"_ _1\"></span> 2019<span class=\"_ _a\"></span> von de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Optio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>einer f<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>nwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ebra<span class=\"_ _a\"></span>uch<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>emacht. <span class=\"_ _a\"></span> </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs37\">IFRS 9 FIN<span class=\"_ _a\"></span>ANZ<span class=\"_ _1\"></span>INS<span class=\"_ _a\"></span>TR<span class=\"_ _1\"></span>UMEN<span class=\"_ _a\"></span>TE UND IFRS 17<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>VER<span class=\"_ _1\"></span>SI<span class=\"_ _a\"></span>CHER<span class=\"_ _1\"></span>UN<span class=\"_ _d\"></span>GSVER<span class=\"_ _a\"></span>TR\u00c4GE<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs38\">Die <span class=\"_ _1\"></span>VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rungsg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>we<span class=\"_ _a\"></span>ndet <span class=\"_ _1\"></span>IFRS 9 <span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS 17<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>erstmals zum <span class=\"_ _3\"></span>1. <span class=\"_ _a\"></span>J\u00e4n<span class=\"_ _d\"></span>ner 2023 an. <span class=\"_ _3\"></span>D<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ersta<span class=\"_ _a\"></span>nwendu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>f\u00fchrt z<span class=\"_ _1\"></span>u<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs39\">signif<span class=\"_ _d\"></span>ikanten \u00c4<span class=\"_ _d\"></span>nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n u<span class=\"_ _d\"></span>nd hat dami<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>einen mat<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fluss a<span class=\"_ _a\"></span>uf den Kon<span class=\"_ _a\"></span>zernabschluss. <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3a\">Die f\u00fcr d<span class=\"_ _a\"></span>en T<span class=\"_ _2\"></span>ex<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> und <span class=\"_ _a\"></span>die T<span class=\"_ _4\"></span>abellen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erw<span class=\"_ _a\"></span>endeten Abk<span class=\"_ _a\"></span>\u00fcrzungen<span class=\"_ _a\"></span> in Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>nhang mit I<span class=\"_ _a\"></span>FRS 9 sind fo<span class=\"_ _d\"></span>lge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>dargelegt:<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs3b\">Kurzbeze<span class=\"_ _1\"></span>ichnung <span class=\"_ _107\"> </span><span class=\"fs7\">Langbezeichn<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _108\"> </span>Englische La<span class=\"_ _1\"></span>ngbezeichn<span class=\"_ _1\"></span>ung<span class=\"_ _3ca\"> </span></span><span class=\"fs7\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs3c\">Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _4e\"> </span>Bewertet zu fortgef\u00fc<span class=\"_ _1\"></span>hrten An<span class=\"_ _1\"></span>schaffungs<span class=\"_ _1\"></span>kosten <span class=\"_ _2c\"> </span>M<span class=\"_ _1\"></span>easured at Am<span class=\"_ _1\"></span>ortised Costs<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs3d\">Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _e0\"> </span>Erfolgsn<span class=\"_ _1\"></span>eutral zum<span class=\"_ _1\"></span> beizulegen<span class=\"_ _1\"></span>den Zeitwert bew<span class=\"_ _1\"></span>ertet <span class=\"_ _6a\"> </span>Measured at Fair <span class=\"_ _1\"></span>Value through<span class=\"_ _1\"></span> Other Comp<span class=\"_ _1\"></span>rehensiv<span class=\"_ _1\"></span>e Income<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs3e\">Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _109\"> </span>Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertet<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>M<span class=\"_ _1\"></span>easured at Fair <span class=\"_ _1\"></span>Value through<span class=\"_ _1\"></span> Profit an<span class=\"_ _1\"></span>d Loss<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs3f\">Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>Design<span class=\"_ _1\"></span>iert erfolgsneutral zu<span class=\"_ _1\"></span>m beizu<span class=\"_ _1\"></span>legenden Zeitw<span class=\"_ _1\"></span>ert bewe<span class=\"_ _1\"></span>rtet<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs40\">Designated<span class=\"_ _1\"></span> measured at Fair <span class=\"_ _1\"></span>Value throug<span class=\"_ _1\"></span>h Othe<span class=\"_ _1\"></span>r Comprehensiv<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs41\">Income<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs42\">Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _bf\"> </span>Designiert erfolgsw<span class=\"_ _1\"></span>irksam z<span class=\"_ _1\"></span>um beiz<span class=\"_ _1\"></span>ulegend<span class=\"_ _1\"></span>en Zeitwert bewertet<span class=\"_ _1\"></span> <span class=\"_ _fe\"> </span>Designated m<span class=\"_ _1\"></span>easured at Fair <span class=\"_ _1\"></span>Value through P<span class=\"_ _1\"></span>rofit and<span class=\"_ _1\"></span> Loss<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs43\">EC<span class=\"_ _1\"></span>L <span class=\"_ _10a\"> </span>Risikovorsorge<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>Expected Credit Loss<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs44\">FV <span class=\"_ _10b\"> </span>Beizu<span class=\"_ _1\"></span>legender Zeitwert<span class=\"_ _1\"></span> <span class=\"_ _10c\"> </span>Fair Value<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs45\">SPP<span class=\"_ _1\"></span>I <span class=\"_ _57\"> </span>Vertraglich vereinb<span class=\"_ _1\"></span>arte Zahlu<span class=\"_ _1\"></span>ngsstr\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _56\"> </span>Solely Pa<span class=\"_ _1\"></span>yments of <span class=\"_ _1\"></span>Principal an<span class=\"_ _1\"></span>d Interest<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs46\">Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs47\">FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs48\">Verpflichtend<span class=\"_ _1\"></span> erfolgsneutral z<span class=\"_ _1\"></span>um beiz<span class=\"_ _1\"></span>ulegenden<span class=\"_ _1\"></span> Zeitwert bewerte<span class=\"_ _1\"></span>t<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs49\">Mandatorily measu<span class=\"_ _1\"></span>red at <span class=\"_ _1\"></span>Fair Value throug<span class=\"_ _1\"></span>h Other <span class=\"_ _1\"></span>Comprehensive<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4a\">Income<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4b\">Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4c\">Verpflichtend<span class=\"_ _1\"></span> erfolgswirks<span class=\"_ _1\"></span>am zum<span class=\"_ _1\"></span> beizuleg<span class=\"_ _1\"></span>enden Zeitwert b<span class=\"_ _1\"></span>ewertet <span class=\"_ _10d\"> </span>Mandatorily measu<span class=\"_ _1\"></span>red at <span class=\"_ _1\"></span>Fair Value throug<span class=\"_ _1\"></span>h Profit and <span class=\"_ _1\"></span>Loss<span class=\"_ _3ca\"> </span> </div>Die Abk\u00fc<span class=\"_ _a\"></span>rzungen i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zusamm<span class=\"_ _a\"></span>enhang mit <span class=\"_ _a\"></span>IFRS 17 <span class=\"_ _a\"></span>wurden <span class=\"_ _a\"></span>wie folgt f\u00fcr d<span class=\"_ _d\"></span>en T<span class=\"_ _5b\"></span>ext und die T<span class=\"_ _5b\"></span>abell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n ve<span class=\"_ _d\"></span>rwende<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> Kurzbeze<span class=\"_ _1\"></span>ichnung <span class=\"_ _107\"> </span><span class=\"fs7\">Langbezeichn<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _108\"> </span>E<span class=\"_ _a\"></span>nglis<span class=\"_ _1\"></span>che Lang<span class=\"_ _1\"></span>bezeichn<span class=\"_ _1\"></span>ung </span>AIC<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>Verm\u00f6g<span class=\"_ _1\"></span>enswerte f\u00fcr n<span class=\"_ _1\"></span>och n<span class=\"_ _1\"></span>icht abgewic<span class=\"_ _1\"></span>kelte Versicherun<span class=\"_ _1\"></span>gsf\u00e4lle<span class=\"_ _1\"></span> <span class=\"_ _bc\"> </span>A<span class=\"_ _1\"></span>ssets for Incurred C<span class=\"_ _1\"></span>laims<span class=\"_ _1\"></span> ARC<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>Verm\u00f6gens<span class=\"_ _1\"></span>werte f\u00fcr zu<span class=\"_ _1\"></span>k\u00fcnftigen Ve<span class=\"_ _1\"></span>rsicherun<span class=\"_ _1\"></span>gsschutz<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Assets <span class=\"_ _1\"></span>for Remaining<span class=\"_ _1\"></span> Coverage CSM<span class=\"_ _1\"></span> <span class=\"_ _56\"> </span>Ver<span class=\"_ _d\"></span>tragliche S<span class=\"_ _1\"></span>ervicem<span class=\"_ _1\"></span>arge <span class=\"_ _10f\"> </span>Contractual S<span class=\"_ _1\"></span>ervice Ma<span class=\"_ _1\"></span>rgin FCF<span class=\"_ _1\"></span> <span class=\"_ _10a\"> </span>Erf\u00fc<span class=\"_ _1\"></span>llungsw<span class=\"_ _1\"></span>erte <span class=\"_ _110\"> </span>Fulfilment Cash<span class=\"_ _1\"></span> Flows<span class=\"_ _1\"></span> FRA<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>Vollst\u00e4ndig retr<span class=\"_ _1\"></span>ospektiver A<span class=\"_ _1\"></span>nsatz <span class=\"_ _112\"> </span>Full Retrospecti<span class=\"_ _1\"></span>ve App<span class=\"_ _1\"></span>roach FVA<span class=\"_ _1\"></span> <span class=\"_ _10a\"> </span>Fair-Value-A<span class=\"_ _1\"></span>nsatz <span class=\"_ _113\"> </span>Fair Value A<span class=\"_ _1\"></span>pproach<span class=\"_ _1\"></span> GMM<span class=\"_ _1\"></span> <span class=\"_ _114\"> </span>General Measu<span class=\"_ _1\"></span>rement Model<span class=\"_ _1\"></span> <span class=\"_ _a9\"> </span>Gen<span class=\"_ _1\"></span>eral Measurement M<span class=\"_ _1\"></span>odel LIC<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span>R\u00fcckstellung f\u00fc<span class=\"_ _1\"></span>r noch nicht abgew<span class=\"_ _1\"></span>ickelte Ve<span class=\"_ _1\"></span>rsiche<span class=\"_ _1\"></span>rungsf\u00e4lle<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>Liability for Incurr<span class=\"_ _1\"></span>ed Claims<span class=\"_ _1\"></span> LoR<span class=\"_ _1\"></span>eCo<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>Verlustr\u00fcckerst<span class=\"_ _1\"></span>attungs<span class=\"_ _1\"></span>komponente<span class=\"_ _1\"></span> <span class=\"_ _116\"> </span>Loss Recovery C<span class=\"_ _1\"></span>ompon<span class=\"_ _1\"></span>ent LRC<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>Deck<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsr\u00fcc<span class=\"_ _1\"></span>kstellung<span class=\"_ _1\"></span> <span class=\"_ _117\"> </span>Liability for R<span class=\"_ _1\"></span>emaining <span class=\"_ _1\"></span>Coverage<span class=\"_ _1\"></span> PAA<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>Premium <span class=\"_ _1\"></span>Allocation App<span class=\"_ _1\"></span>roach <span class=\"_ _118\"> </span>Premium A<span class=\"_ _1\"></span>llocation Approa<span class=\"_ _1\"></span>ch PVF<span class=\"_ _1\"></span>CF<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>Barwert z<span class=\"_ _1\"></span>uk\u00fcnftiger Zahlun<span class=\"_ _1\"></span>gsstr\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _104\"> </span>Present Value of <span class=\"_ _1\"></span>Futu<span class=\"_ _1\"></span>re Cash Flows<span class=\"_ _1\"></span> RA <span class=\"_ _119\"> </span>Risikoanpassu<span class=\"_ _1\"></span>ng <span class=\"_ _11a\"> </span>Risk Ad<span class=\"_ _1\"></span>justment VFA<span class=\"_ _1\"></span> <span class=\"_ _10a\"> </span>Variable Fee A<span class=\"_ _1\"></span>pproach<span class=\"_ _1\"></span> <span class=\"_ _11b\"> </span>Variable Fee A<span class=\"_ _1\"></span>pproach Gegen\u00fcb<span class=\"_ _d\"></span>erstell<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r K<span class=\"_ _a\"></span>onzerner<span class=\"_ _d\"></span>\u00f6ffnun<span class=\"_ _d\"></span>gsbilanz<span class=\"_ _a\"></span> Aktiva <span class=\"_ _11c\"> </span><span class=\"fs7\">Art<span class=\"_ _1\"></span> der Anpassungen / Umgli<span class=\"_ _1\"></span>ederu<span class=\"_ _1\"></span>ngen </span>31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Andere*<span class=\"_ _3ca\"> </span>1.1.2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11d\"> </span>2.456.33<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>271.074<span class=\"_ _3ca\"> </span>2.727.40<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>40.207.6<span class=\"_ _1\"></span>20<span class=\"_ _3ca\"> </span>-1.557<span class=\"_ _1\"></span>.445<span class=\"_ _c7\"> </span>1.67<span class=\"_ _1\"></span>9.252<span class=\"_ _3ca\"> </span>67.592<span class=\"_ _3ca\"> </span>40.397.0<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e gem<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 3<span class=\"_ _1\"></span>9 <span class=\"_ _11f\"> </span>31.682.2<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span>-1.557.44<span class=\"_ _1\"></span>5<span class=\"_ _120\"> </span>-30.032.8<span class=\"_ _1\"></span>23<span class=\"_ _5d\"> </span>-92.0<span class=\"_ _1\"></span>21<span class=\"_ _45\"> </span>0<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e gem<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> <span class=\"_ _121\"> </span>8.346.27<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>31.712.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span>338.666<span class=\"_ _3ca\"> </span>40.397.0<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>nds<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>exge<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Leb<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _6e\"> </span>8.525<span class=\"_ _1\"></span>.331<span class=\"_ _3ca\"> </span>-8.346.27<span class=\"_ _1\"></span>8<span class=\"_ _122\"> </span>-179.053<span class=\"_ _45\"> </span>0<span class=\"_ _3ca\"> </span>For<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _73\"> </span>2.067.18<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.378<span class=\"_ _1\"></span>.020<span class=\"_ _cf\"> </span>-3.19<span class=\"_ _1\"></span>4<span class=\"_ _bd\"> </span>-<span class=\"_ _1\"></span>336.042<span class=\"_ _123\"> </span>349.932<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _124\"> </span>1.377.53<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-1.377.53<span class=\"_ _1\"></span>1<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>chtv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gst<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _126\"> </span>689.657<span class=\"_ _3ca\"> </span>-489<span class=\"_ _122\"> </span>-336<span class=\"_ _1\"></span>.042<span class=\"_ _123\"> </span>353.126<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>kov<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e <span class=\"_ _87\"> </span>-3.194<span class=\"_ _114\"> </span>-3<span class=\"_ _1\"></span>.194<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rer<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>san<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>135.053<span class=\"_ _3ca\"> </span>135.053<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _103\"> </span>276.913<span class=\"_ _3ca\"> </span>276.913<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nik<span class=\"_ _1\"></span> <span class=\"_ _a4\"> </span>1.564.6<span class=\"_ _1\"></span>05<span class=\"_ _3ca\"> </span>201.804<span class=\"_ _3ca\"> </span>1.766.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>kve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rer<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>chen<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>stel<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> gem<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FR<span class=\"_ _1\"></span>S 4<span class=\"_ _1\"></span> <span class=\"_ _128\"> </span>1.564.60<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>-1.564.60<span class=\"_ _1\"></span>5<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>este<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>sich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span>n g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7 <span class=\"_ _129\"> </span>114.156<span class=\"_ _3ca\"> </span>114.156<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>ehal<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>kve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em.<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>1.652.2<span class=\"_ _1\"></span>53<span class=\"_ _3ca\"> </span>1.652.25<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _b9\"> </span>2.378.285<span class=\"_ _3ca\"> </span>-878<span class=\"_ _12a\"> </span>2.377.40<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ach<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b9\"> </span>472.303<span class=\"_ _3ca\"> </span>114.433<span class=\"_ _3ca\"> </span>586.736<span class=\"_ _3ca\"> </span>\u00dcbr<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span> <span class=\"_ _12b\"> </span>390.893<span class=\"_ _3ca\"> </span>-176.654<span class=\"_ _12c\"> </span>-113.934<span class=\"_ _123\"> </span>100.305<span class=\"_ _3ca\"> </span>Ges<span class=\"_ _1\"></span>ch\u00e4<span class=\"_ _1\"></span>fts<span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>er F<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>enw<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span> <span class=\"_ _5f\"> </span>1.260.226<span class=\"_ _3ca\"> </span>1.260.22<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>Imm<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12d\"> </span>483.943<span class=\"_ _3ca\"> </span>-14.607<span class=\"_ _10b\"> </span>-48<span class=\"_ _123\"> </span>469.288<span class=\"_ _3ca\"> </span>Late<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rans<span class=\"_ _1\"></span>pr\u00fc<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12e\"> </span>311.447<span class=\"_ _3ca\"> </span>274.416<span class=\"_ _3ca\"> </span>585.863<span class=\"_ _3ca\"> </span>Nutz<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span>e <span class=\"_ _6d\"> </span>173.348<span class=\"_ _3ca\"> </span>173.348<span class=\"_ _3ca\"> </span>Bilanzsumme<span class=\"_ _1\"></span> <span class=\"_ _12f\"> </span>52.178.1<span class=\"_ _1\"></span>57<span class=\"_ _3ca\"> </span>-2.924<span class=\"_ _1\"></span>.922<span class=\"_ _c7\"> </span>1.67<span class=\"_ _1\"></span>5.180<span class=\"_ _3ca\"> </span>277.491<span class=\"_ _3ca\"> </span>51.205.9<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span>*Die wesentli<span class=\"_ _d\"></span>chen Anp<span class=\"_ _d\"></span>assungen werden im Kapitel \u201e\u00c4nderun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>en von Rechn<span class=\"_ _d\"></span>ungslegungsmethoden\u201c ab Seite 51 des vorliegenden<span class=\"_ _a\"></span> Konzernabschlusses er\u00f6rtert<span class=\"_ _3ca\"> </span>.<span class=\"_ _3ca\"> </span><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs4e\">Passiva<span class=\"_ _1\"></span> <span class=\"_ _130\"> </span><span class=\"fs7\">Art<span class=\"_ _1\"></span> der Anpassungen / Umgli<span class=\"_ _1\"></span>ederu<span class=\"_ _1\"></span>ngen<span class=\"_ _3ca\"> </span></span><span class=\"fs7\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4f\">31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs50\">IFRS <span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs51\">IFRS <span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs52\">Andere*<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs53\">1.1.2022<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs54\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs55\">Ver<span class=\"_ _1\"></span>bin<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hke<span class=\"_ _1\"></span>ite<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d so<span class=\"_ _1\"></span>nsti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _114\"> </span>1.738.513<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs56\">-1.002<span class=\"_ _1\"></span>.395<span class=\"_ _131\"> </span>3.075<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs57\">739.193<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs58\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _124\"> </span>1.166.27<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs59\">-1.166.27<span class=\"_ _1\"></span>0<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs5a\">Ni<span class=\"_ _1\"></span>chtv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gst<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _126\"> </span>572.243<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs5b\">163.875<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs5c\">3.075<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs5d\">739.193<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs5e\">Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rsc<span class=\"_ _1\"></span>hul<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _132\"> </span>243.382<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs5f\">243.382<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs60\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _133\"> </span>2.623.05<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs61\">747<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs62\">643<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs63\">2.624.44<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs64\">\u00dcbr<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>siva<span class=\"_ _1\"></span> <span class=\"_ _134\"> </span>131.168<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs65\">-70.852<span class=\"_ _135\"> </span>60.316<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs66\">Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nik<span class=\"_ _1\"></span> <span class=\"_ _136\"> </span>40.735.0<span class=\"_ _1\"></span>20<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs67\">279.867<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs68\">41.014.8<span class=\"_ _1\"></span>87<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs69\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em.<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 4<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>32<span class=\"_ _1\"></span>.546.227<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6a\">-32.546.2<span class=\"_ _1\"></span>27<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6b\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>xg<span class=\"_ _1\"></span>ebun<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6c\">Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6d\">8.188.79<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6e\">-8.188.79<span class=\"_ _1\"></span>3<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6f\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. IFR<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>40.950.302<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs70\">40.950.3<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs71\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s g<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>nen<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>kve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4gen<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> <span class=\"_ _56\"> </span>64<span class=\"_ _1\"></span>.585<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs72\">64.585<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs73\">R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _73\"> </span>890.189<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs74\">-32.307<span class=\"_ _137\"> </span>857.882<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs75\">Late<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rsc<span class=\"_ _1\"></span>hul<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _ab\"> </span>218.884<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs76\">138.614<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs77\">357.498<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs78\">Konz<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>eigen<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span> <span class=\"_ _81\"> </span>5.597.948<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs79\">-2.099.98<span class=\"_ _1\"></span>2<span class=\"_ _27\"> </span>1.67<span class=\"_ _1\"></span>4.537<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7a\">135.802<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7b\">5.308.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs7c\">Bilanzsumme<span class=\"_ _1\"></span> <span class=\"_ _12f\"> </span>52.178.1<span class=\"_ _1\"></span>57<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs7d\">-2.924<span class=\"_ _1\"></span>.922<span class=\"_ _27\"> </span>1.<span class=\"_ _1\"></span>675.180<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs7e\">277.491<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs7f\">51.205.9<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs80\">*Die wesentli<span class=\"_ _d\"></span>chen Anp<span class=\"_ _d\"></span>assungen werden im Kapitel \u201e\u00c4nderun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>en von Rechn<span class=\"_ _d\"></span>ungslegungsmethoden\u201c ab Seite 51 des vorliegenden<span class=\"_ _a\"></span> Konzernabschlusses er\u00f6rtert.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs81\">Gegen\u00fcb<span class=\"_ _d\"></span>erstell<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng K<span class=\"_ _a\"></span>onzernka<span class=\"_ _d\"></span>pitalflussr<span class=\"_ _a\"></span>echnung<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs82\">2022<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs83\">Angepasst<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs84\">1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs85\">Wie i<span class=\"_ _1\"></span>m Konze<span class=\"_ _1\"></span>rnbericht<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs86\">ver\u00f6ff<span class=\"_ _1\"></span>entli<span class=\"_ _1\"></span>cht<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs87\">\u00c4nderung a<span class=\"_ _1\"></span>ufgrund<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs88\">Fehler<span class=\"_ _1\"></span>festste<span class=\"_ _1\"></span>llung<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs89\">2<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs8a\"><div class=\"t m2 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs8b\">Pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>464.003<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs8c\">464.291<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs8d\">464.291<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs8e\">Cash<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>low<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esc<span class=\"_ _1\"></span>h\u00e4<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>st\u00e4t<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span> <span class=\"_ _139\"> </span>-403.996<span class=\"_ _13a\"> </span>624.982<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs8f\">304.759<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs90\">Cash<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>low<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>st\u00e4t<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _13b\"> </span>22.407<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs91\">-1.001.35<span class=\"_ _1\"></span>6<span class=\"_ _6a\"> </span>-681.133<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs92\">Cash<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>low<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ieru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>t\u00e4ti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span> <span class=\"_ _c9\"> </span>-32.469<span class=\"_ _13c\"> </span>-24.050<span class=\"_ _4e\"> </span>-24.050<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs93\">Ver\u00e4nderun<span class=\"_ _1\"></span>g der Finanzmit<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> <span class=\"_ _74\"> </span>-<span class=\"_ _1\"></span>414.058<span class=\"_ _45\"> </span>-<span class=\"_ _1\"></span>400.424<span class=\"_ _6a\"> </span>-400.424<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs94\">1 <span class=\"_ _12\"> </span> </div><div class=\"t m2 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs95\">Zus\u00e4tzlich <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _d\"></span>Erstanwendung von IFRS 9 und IFRS 17 wird<span class=\"_ _a\"></span> auf<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>A<span class=\"_ _1\"></span>usf\u00fcrhungen un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>er Kapitel \u201e\u00c4nderungen von Rechnun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>slegungsmethoden<span class=\"_ _a\"></span>\u201c<span class=\"_ _1\"></span> ab Seite 51 verwiesen.<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs96\">2</div><div class=\"t m2 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs97\"> <span class=\"_ _10\"> </span>Ausf\u00fchrun<span class=\"_ _d\"></span>gen zur Fehlerfeststellung <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ind ab Seite 52 zu find<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n.<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs98\">Zahlungsmit<span class=\"_ _a\"></span>tel und <span class=\"_ _d\"></span>Zahlungsmit<span class=\"_ _a\"></span>tel\u00e4quivale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _3ca\"> </span><span class=\"_ _d\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs99\">Im <span class=\"_ _1\"></span>Konzernberic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Stand <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>el <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Zahlungsmitt<span class=\"_ _a\"></span>el\u00e4quivale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31. D<span class=\"_ _d\"></span>ezemb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r 2021 von<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs9a\">TEUR 2.456<span class=\"_ _a\"></span>.333 <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>er\u00f6f<span class=\"_ _a\"></span>fe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t. <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gepass<span class=\"_ _a\"></span>ten <span class=\"_ _3\"></span>Defi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ition <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>1. J\u00e4<span class=\"_ _a\"></span>nner 2022 <span class=\"_ _1\"></span>angepas<span class=\"_ _a\"></span>st<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs9b\">und bel<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>uft si<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>nunmehr a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f TEUR 2<span class=\"_ _d\"></span>.727.4<span class=\"_ _a\"></span>07. Die <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>eg<span class=\"_ _a\"></span>r\u00fcndung f\u00fcr die g<span class=\"_ _a\"></span>e\u00e4nderte D<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fi<span class=\"_ _d\"></span>nitio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ist a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f Sei<span class=\"_ _d\"></span>te 51<span class=\"_ _a\"></span> dargelegt.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs9c\">Gegen\u00fcb<span class=\"_ _d\"></span>erstell<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng Er<span class=\"_ _d\"></span>gebnis j<span class=\"_ _a\"></span>e Aktie<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs9d\">2022<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs9e\">Angepasst<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs9f\">1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa0\">Wie i<span class=\"_ _1\"></span>m Konze<span class=\"_ _1\"></span>rnbericht<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa1\">ver\u00f6ff<span class=\"_ _1\"></span>entli<span class=\"_ _1\"></span>cht<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa2\">Pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _13d\"> </span>TEU<span class=\"_ _1\"></span>R <span class=\"_ _fd\"> </span>464.<span class=\"_ _1\"></span>003<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa3\">464.291<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa4\">Ni<span class=\"_ _1\"></span>cht b<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>chen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>am <span class=\"_ _1\"></span>Per<span class=\"_ _1\"></span>iod<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _13e\"> </span>TEU<span class=\"_ _1\"></span>R <span class=\"_ _13f\"> </span>8.334<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa5\">1.650<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa6\">Perio<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s na<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>h Ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht <span class=\"_ _1\"></span>behe<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>TEUR <span class=\"_ _fd\"> </span>472.337<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa7\">465.941<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa8\">Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>yb<span class=\"_ _1\"></span>rid<span class=\"_ _1\"></span>kap<span class=\"_ _1\"></span>ita<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _a1\"> </span>TEUR <span class=\"_ _13f\"> </span>7.469<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa9\">7.469<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsaa\">Zure<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>nbare<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Erge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _a3\"> </span>TEUR <span class=\"_ _fd\"> </span>464.868<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsab\">458.472<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsac\">Anz<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>l d<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>sss<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span> <span class=\"_ _113\"> </span>Stk <span class=\"_ _9f\"> </span>128.000.<span class=\"_ _1\"></span>000<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsad\">128.000.<span class=\"_ _1\"></span>000<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsae\">Ergebnis je <span class=\"_ _1\"></span>Akti<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h58 ff58 fs13 fc5 sc0 ls4 ws0 gsaf\">2</div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb0\"> (in EUR) <span class=\"_ _141\"> </span>EUR <span class=\"_ _142\"> </span>3,63<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb1\">3,58<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h31 ff59 fs14 fc5 sc0 ls4 ws0 gsb2\">1 <span class=\"_ _12\"> </span> </div><div class=\"t m2 h27 ff59 fs10 fc5 sc0 ls4 ws0 gsb3\">Zus\u00e4tzlich <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _d\"></span>Erstanwendung von IFRS 9 und IFRS 17 wird<span class=\"_ _a\"></span> auf<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>A<span class=\"_ _1\"></span>usf\u00fchrungen un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>er Kapitel \u201e\u00c4nderungen von Rechnun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>slegungsmethoden<span class=\"_ _a\"></span>\u201c<span class=\"_ _1\"></span> ab Seite 51 verwiesen.<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h31 ff59 fs14 fc5 sc0 ls4 ws0 gsb4\">2</div><div class=\"t m2 h27 ff59 fs10 fc5 sc0 ls4 ws0 gsb5\"> <span class=\"_ _10\"> </span>Das unverw\u00e4sserte entspr<span class=\"_ _a\"></span>icht dem verw\u00e4sserten Ergebnis je Aktie (in EUR). </div>IFRS 9 \u2013<span class=\"_ _d\"></span> FINANZINS<span class=\"_ _a\"></span>TRU<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>NTE<span class=\"_ _a\"></span> Allgemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span> Im<span class=\"_ _a\"></span> Z<span class=\"_ _d\"></span>ug<span class=\"_ _a\"></span>e de<span class=\"_ _a\"></span>r Er<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>tan<span class=\"_ _a\"></span>wend<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> wur<span class=\"_ _2\"></span>de d<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>ars<span class=\"_ _a\"></span>tell<span class=\"_ _2\"></span>ung<span class=\"_ _a\"></span> der F<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>nanz<span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>st<span class=\"_ _d\"></span>ru<span class=\"_ _a\"></span>me<span class=\"_ _d\"></span>nt<span class=\"_ _a\"></span>e de<span class=\"_ _a\"></span>r fo<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>s- un<span class=\"_ _a\"></span>d i<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>xge<span class=\"_ _a\"></span>bun<span class=\"_ _a\"></span>den<span class=\"_ _a\"></span>en Le<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>nsv<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e-<span class=\"_ _3ca\"> </span>ru<span class=\"_ _d\"></span>ng<span class=\"_ _a\"></span> m<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>t <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>Bil<span class=\"_ _a\"></span>anz<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ed<span class=\"_ _a\"></span>eru<span class=\"_ _a\"></span>ng <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>cher<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>ni<span class=\"_ _d\"></span>k <span class=\"_ _a\"></span>au<span class=\"_ _a\"></span>f <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Pa<span class=\"_ _a\"></span>ssi<span class=\"_ _a\"></span>vs<span class=\"_ _a\"></span>eit<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>har<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>oni<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>. D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> Fi<span class=\"_ _a\"></span>na<span class=\"_ _a\"></span>nzi<span class=\"_ _a\"></span>nst<span class=\"_ _a\"></span>rum<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r f<span class=\"_ _a\"></span>ond<span class=\"_ _a\"></span>s-<span class=\"_ _a\"></span> un<span class=\"_ _a\"></span>d i<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>xg<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>und<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>en Leb<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>ve<span class=\"_ _d\"></span>rs<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>g di<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zur<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Bed<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>kun<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ver<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>heru<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>chn<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>R\u00fc<span class=\"_ _a\"></span>cks<span class=\"_ _a\"></span>tel<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>s- u<span class=\"_ _1\"></span>nd<span class=\"_ _a\"></span> i<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>xg<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>und<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>Leb<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Erle<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>ns-<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>R\u00fcck<span class=\"_ _a\"></span>ka<span class=\"_ _a\"></span>uf<span class=\"_ _a\"></span>lei<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>die<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>r\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>is<span class=\"_ _d\"></span>t <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>die<span class=\"_ _a\"></span> W<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>ck<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>ent<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>s<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>en f<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nanz<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>lle<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>erm<span class=\"_ _a\"></span>\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te<span class=\"_ _d\"></span> g<span class=\"_ _a\"></span>ebu<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>n. D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>e au<span class=\"_ _a\"></span>s di<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>en w<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n eb<span class=\"_ _a\"></span>enf<span class=\"_ _a\"></span>all<span class=\"_ _a\"></span>s zur <span class=\"_ _d\"></span>G\u00e4<span class=\"_ _a\"></span>nze <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _2\"></span>s-<span class=\"_ _3ca\"> </span>ne<span class=\"_ _a\"></span>hme<span class=\"_ _a\"></span>r:<span class=\"_ _a\"></span>inn<span class=\"_ _a\"></span>en g<span class=\"_ _a\"></span>utg<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>ri<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>en. D<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>tsp<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>nd t<span class=\"_ _a\"></span>rag<span class=\"_ _a\"></span>en <span class=\"_ _d\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>run<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>sne<span class=\"_ _a\"></span>hm<span class=\"_ _a\"></span>er:<span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>nen d<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span> Risi<span class=\"_ _2\"></span>ko a<span class=\"_ _d\"></span>us d<span class=\"_ _a\"></span>er W<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>wic<span class=\"_ _a\"></span>klung<span class=\"_ _a\"></span> di<span class=\"_ _2\"></span>ese<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>Kap<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>ala<span class=\"_ _a\"></span>nl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Gem<span class=\"_ _a\"></span>\u00e4\u00df <span class=\"_ _2\"></span>IFR<span class=\"_ _d\"></span>S<span class=\"_ _a\"></span> 17<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>nd <span class=\"_ _2\"></span>die<span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>Le<span class=\"_ _a\"></span>ben<span class=\"_ _a\"></span>sve<span class=\"_ _a\"></span>rs<span class=\"_ _a\"></span>iche<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>od<span class=\"_ _a\"></span>uk<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ni<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> m<span class=\"_ _a\"></span>ehr<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>epa<span class=\"_ _a\"></span>rat <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>r P<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>vs<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>te <span class=\"_ _2\"></span>aus<span class=\"_ _a\"></span>zu-<span class=\"_ _3ca\"> </span>we<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>en,<span class=\"_ _a\"></span> w<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>hal<span class=\"_ _a\"></span>b di<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span> D<span class=\"_ _a\"></span>arst<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>sa<span class=\"_ _d\"></span>ns<span class=\"_ _a\"></span>at<span class=\"_ _a\"></span>z a<span class=\"_ _a\"></span>uch <span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>nsi<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ten<span class=\"_ _d\"></span>t f<span class=\"_ _2\"></span>\u00fcr <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e A<span class=\"_ _a\"></span>kti<span class=\"_ _a\"></span>vse<span class=\"_ _a\"></span>ite<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>Ko<span class=\"_ _a\"></span>nze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nb<span class=\"_ _a\"></span>il<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>z u<span class=\"_ _a\"></span>mg<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span>tzt<span class=\"_ _a\"></span> wi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d. D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>s <span class=\"_ _2\"></span>bed<span class=\"_ _a\"></span>eut<span class=\"_ _a\"></span>et<span class=\"_ _a\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>da<span class=\"_ _a\"></span>ss<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>e<span class=\"_ _a\"></span>nts<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>che<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>Fi<span class=\"_ _d\"></span>na<span class=\"_ _a\"></span>nz<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>nst<span class=\"_ _2\"></span>rum<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>nte<span class=\"_ _2\"></span> <span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>Ko<span class=\"_ _a\"></span>n<span class=\"_ _d\"></span>ze<span class=\"_ _a\"></span>rn<span class=\"_ _a\"></span>bi<span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>nz <span class=\"_ _2\"></span>al<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>T<span class=\"_ _4\"></span>ei<span class=\"_ _a\"></span>l <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>z<span class=\"_ _d\"></span>u <span class=\"_ _2\"></span>fo<span class=\"_ _a\"></span>rt<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>ef<span class=\"_ _a\"></span>\u00fch<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>ten<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>Ans<span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>haf<span class=\"_ _2\"></span>fu<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>k<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> o<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>erf<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>lg<span class=\"_ _a\"></span>sw<span class=\"_ _a\"></span>ir<span class=\"_ _a\"></span>ks<span class=\"_ _a\"></span>am<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zu<span class=\"_ _a\"></span>m <span class=\"_ _1\"></span>bei<span class=\"_ _a\"></span>z<span class=\"_ _a\"></span>ul<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>tw<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _a\"></span>wer<span class=\"_ _2\"></span>tet<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>us<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>wie<span class=\"_ _a\"></span>se<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _2\"></span>n. <span class=\"_ _1\"></span>Da<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>\u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>hi<span class=\"_ _a\"></span>na<span class=\"_ _d\"></span>us<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>wu<span class=\"_ _a\"></span>rd<span class=\"_ _2\"></span>en Fo<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>bi<span class=\"_ _a\"></span>ndl<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>chk<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>rt <span class=\"_ _1\"></span>vo<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _a\"></span>rs<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>he<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>pr<span class=\"_ _2\"></span>od<span class=\"_ _a\"></span>ukt<span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>uf <span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>he<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>P<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>(z.<span class=\"_ _a\"></span> B<span class=\"_ _a\"></span>. <span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Fo<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e-<span class=\"_ _3ca\"> </span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>en,<span class=\"_ _a\"></span> so<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>erb<span class=\"_ _a\"></span>ind<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>hke<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>, Fo<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>en a<span class=\"_ _2\"></span>us <span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>ons<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>en Ge<span class=\"_ _a\"></span>b\u00fc<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>) u<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>gl<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>rt.<span class=\"_ _a\"></span> Di<span class=\"_ _2\"></span>e Kl<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>fi<span class=\"_ _d\"></span>zi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> der<span class=\"_ _a\"></span> fi<span class=\"_ _a\"></span>na<span class=\"_ _a\"></span>nz<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>m<span class=\"_ _a\"></span>\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>nd<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>- <span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>i<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span>ex<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>b<span class=\"_ _a\"></span>und<span class=\"_ _2\"></span>en<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>L<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>sve<span class=\"_ _2\"></span>rs<span class=\"_ _a\"></span>ic<span class=\"_ _d\"></span>he<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>e<span class=\"_ _a\"></span>rf<span class=\"_ _a\"></span>ol<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>gr<span class=\"_ _a\"></span>und<span class=\"_ _a\"></span>s\u00e4t<span class=\"_ _a\"></span>zl<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>be<span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>et zu<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>FV<span class=\"_ _a\"></span>tP<span class=\"_ _a\"></span>L.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Hi<span class=\"_ _a\"></span>erv<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>e-<span class=\"_ _3ca\"> </span>no<span class=\"_ _a\"></span>mm<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>d <span class=\"_ _d\"></span>Za<span class=\"_ _2\"></span>hl<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>sm<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>Zah<span class=\"_ _a\"></span>lu<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>sm<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>tte<span class=\"_ _a\"></span>l\u00e4<span class=\"_ _a\"></span>qui<span class=\"_ _a\"></span>va<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>nt<span class=\"_ _a\"></span>e s<span class=\"_ _a\"></span>o<span class=\"_ _2\"></span>wie<span class=\"_ _a\"></span> S<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>cht<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>nl<span class=\"_ _a\"></span>ag<span class=\"_ _a\"></span>en,<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>be<span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>zu<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>AC<span class=\"_ _a\"></span> k<span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>ss<span class=\"_ _a\"></span>if<span class=\"_ _a\"></span>izi<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span> we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n.<span class=\"_ _a\"></span> Im <span class=\"_ _e\"></span>Wesentlic<span class=\"_ _a\"></span>hen <span class=\"_ _e\"></span>und <span class=\"_ _f\"></span>in <span class=\"_ _e\"></span>\u00dcberei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>ung <span class=\"_ _f\"></span>mit <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>FVtOCI-<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>ptio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>welche <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsb<span class=\"_ _a\"></span>ereich <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _e\"></span>IFRS 17<span class=\"_ _a\"></span> fallend<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _d\"></span>erbi<span class=\"_ _a\"></span>ndlichkeit<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>e\u00fcbt <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de, <span class=\"_ _3\"></span>w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>so<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stig<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>schuld\u00e4<span class=\"_ _a\"></span>hnliche <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte <span class=\"_ _1\"></span>bew<span class=\"_ _d\"></span>ertet <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>FVtOCI <span class=\"_ _1\"></span>klas<span class=\"_ _a\"></span>si-<span class=\"_ _3ca\"> </span>fiziert. <span class=\"_ _a\"></span>D<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>bu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>VtOCI<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>Opti<span class=\"_ _d\"></span>on <span class=\"_ _a\"></span>ist <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>m\u00fcht <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Aus<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irk<span class=\"_ _d\"></span>ungen <span class=\"_ _2\"></span>eines <span class=\"_ _a\"></span>Asse<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _d\"></span>Liability-Mism<span class=\"_ _a\"></span>atches <span class=\"_ _2\"></span>m\u00f6<span class=\"_ _a\"></span>g-<span class=\"_ _3ca\"> </span>lichst ge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _a\"></span>zu halten. Da<span class=\"_ _a\"></span>r\u00fcber hin<span class=\"_ _d\"></span>aus w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> fol<span class=\"_ _d\"></span>ge<span class=\"_ _d\"></span>nde K<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rie<span class=\"_ _d\"></span>n ber\u00fcc<span class=\"_ _a\"></span>ksichtigt<span class=\"ff5c\">:<span class=\"_ _3ca\"> </span></span>\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Gesc<span class=\"_ _a\"></span>h\u00e4f<span class=\"_ _d\"></span>ts<span class=\"_ _d\"></span>mo<span class=\"_ _a\"></span>dell<span class=\"_ _a\"></span>e, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>nic<span class=\"_ _a\"></span>ht mi<span class=\"_ _2\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Kate<span class=\"_ _a\"></span>gori<span class=\"_ _a\"></span>e b<span class=\"_ _a\"></span>ewe<span class=\"_ _a\"></span>rtet<span class=\"_ _a\"></span> zu <span class=\"_ _a\"></span>FVt<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>I ve<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>nba<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> s<span class=\"_ _a\"></span>ind:<span class=\"_ _a\"></span>  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ein <span class=\"_ _3\"></span>Beispiel w\u00e4re <span class=\"_ _1\"></span>das <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>editportfol<span class=\"_ _a\"></span>io, <span class=\"_ _3\"></span>das<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>einer <span class=\"_ _3\"></span>Ill<span class=\"_ _a\"></span>iqu<span class=\"_ _1\"></span>idit\u00e4t <span class=\"_ _1\"></span>als <span class=\"_ _3\"></span>bis<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zur <span class=\"_ _1\"></span>Endf\u00e4llig<span class=\"_ _d\"></span>keit <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ehalten <span class=\"_ _1\"></span>eingest<span class=\"_ _d\"></span>uft <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d. Dieses <span class=\"_ _1\"></span>Portfol<span class=\"_ _a\"></span>io <span class=\"_ _3\"></span>erf\u00fcllt <span class=\"_ _3\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>SPPI-<span class=\"_ _a\"></span>Kr<span class=\"_ _1\"></span>ite<span class=\"_ _d\"></span>rium <span class=\"_ _1\"></span>als <span class=\"_ _3\"></span>au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>Def<span class=\"_ _d\"></span>initio<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmo<span class=\"_ _a\"></span>dells <span class=\"_ _3\"></span>\u201eZ<span class=\"_ _a\"></span>ur <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ahm<span class=\"_ _a\"></span>ung gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>\u201c (Hol<span class=\"_ _a\"></span>d-<span class=\"_ _1\"></span>St<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ategi<span class=\"_ _a\"></span>e) und is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> dem<span class=\"_ _a\"></span>zufolge als be<span class=\"_ _a\"></span>wertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> AC <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>klassi<span class=\"_ _d\"></span>fizier<span class=\"_ _d\"></span>en.<span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>F<span class=\"_ _1\"></span>\u00fcr S<span class=\"_ _a\"></span>chuldinstrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e, die g<span class=\"_ _a\"></span>em\u00e4\u00df de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> lokal<span class=\"_ _a\"></span>en Rechn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsle<span class=\"_ _a\"></span>gu<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>schrift<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls \u201eBis<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur Endf<span class=\"_ _a\"></span>\u00e4lligkeit g<span class=\"_ _d\"></span>ehalten<span class=\"_ _a\"></span>\u201c ein-<span class=\"_ _3ca\"> </span>gestuft w<span class=\"_ _a\"></span>erden, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _a\"></span>ange<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, d<span class=\"_ _a\"></span>ass diese so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l das <span class=\"_ _a\"></span>SPPI-Krite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ium <span class=\"_ _a\"></span>als auch die Ho<span class=\"_ _d\"></span>ld-<span class=\"_ _a\"></span>Strategie vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> IF<span class=\"_ _a\"></span>RS 9 erf\u00fcllen, <span class=\"_ _a\"></span>und werd<span class=\"_ _a\"></span>en aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in <span class=\"_ _a\"></span>bewertet zu AC <span class=\"_ _a\"></span>klas<span class=\"_ _a\"></span>sifiziert.  \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Schuldinstr<span class=\"_ _d\"></span>umente, b<span class=\"_ _a\"></span>ei denen d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>est z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n vert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agli<span class=\"_ _d\"></span>chen <span class=\"_ _a\"></span>Zah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>en (Solely P<span class=\"_ _a\"></span>ayments of<span class=\"_ _d\"></span> Pri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>cip<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Interes<span class=\"_ _a\"></span>t-T<span class=\"_ _4\"></span>est (SPPI-<span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>est)) <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rgib<span class=\"_ _a\"></span>t, dass das SP<span class=\"_ _d\"></span>PI<span class=\"_ _d\"></span>-Krite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ium <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t erf<span class=\"_ _a\"></span>\u00fcllt ist, wer<span class=\"_ _a\"></span>den bew<span class=\"_ _d\"></span>ertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtPL kl<span class=\"_ _a\"></span>assifiziert. Darunte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> fall<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n beis<span class=\"_ _d\"></span>piels<span class=\"_ _a\"></span>weise of<span class=\"_ _a\"></span>fene Investm<span class=\"_ _a\"></span>entfonds.<span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn das <span class=\"_ _1\"></span>Man<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>ent <span class=\"_ _1\"></span>zu de<span class=\"_ _1\"></span>m Schl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss kommt, dass in <span class=\"_ _1\"></span>\u00dcber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nstimm<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>mit dem IFRS 9 eine <span class=\"_ _1\"></span>and<span class=\"_ _a\"></span>ere V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ehensweis<span class=\"_ _d\"></span>e bei <span class=\"_ _a\"></span>der Klass<span class=\"_ _d\"></span>ifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>Grundges<span class=\"_ _a\"></span>ch\u00e4ft f<span class=\"_ _d\"></span>olgt, <span class=\"_ _a\"></span>kan<span class=\"_ _d\"></span>n es <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _a\"></span>einer b<span class=\"_ _a\"></span>egr\u00fcnd<span class=\"_ _d\"></span>eten <span class=\"_ _d\"></span>Ab<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hu<span class=\"_ _d\"></span>ng z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>oben <span class=\"_ _a\"></span>beschrieb<span class=\"_ _a\"></span>ener V<span class=\"_ _a\"></span>orgehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ise kom<span class=\"_ _a\"></span>men. Bei  der <span class=\"_ _12\"> </span>Entsc<span class=\"_ _a\"></span>heidung <span class=\"_ _12\"> </span>\u00fcber  di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Klassif<span class=\"_ _a\"></span>izierung  von <span class=\"_ _12\"> </span>Eige<span class=\"_ _a\"></span>nkapitalinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>enten  einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>\u00dflich  Beteil<span class=\"_ _a\"></span>igungen <span class=\"_ _12\"> </span>werde<span class=\"_ _a\"></span>n  d<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span> Erwart<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> k\u00fcnftiger Pr<span class=\"_ _a\"></span>eisre<span class=\"_ _d\"></span>nditen, m\u00f6glic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Auswi<span class=\"_ _d\"></span>rkunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> auf die <span class=\"_ _1\"></span>Gewi<span class=\"_ _a\"></span>nn-<span class=\"_ _1\"></span> und V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnung sowie das Gesch\u00e4fts<span class=\"_ _d\"></span>mod<span class=\"_ _a\"></span>ell <span class=\"_ _f\"> </span>ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>igt. <span class=\"_ _e\"></span>Auf <span class=\"_ _f\"></span>Hand<span class=\"_ _a\"></span>elsportfolios<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ist <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>K<span class=\"_ _1\"></span>lassi<span class=\"_ _a\"></span>fizierung <span class=\"_ _f\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wer<span class=\"_ _d\"></span>tet <span class=\"_ _f\"></span>zu <span class=\"_ _e\"></span>FVtOCI <span class=\"_ _f\"></span>ni<span class=\"_ _d\"></span>cht <span class=\"_ _f\"> </span>an<span class=\"_ _d\"></span>wendbar<span class=\"_ _4\"></span>. <span class=\"_ _f\"></span>Die Klassif<span class=\"_ _a\"></span>izierun<span class=\"_ _1\"></span>g von <span class=\"_ _1\"></span>Eig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>apital<span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>en kann au<span class=\"_ _1\"></span>f Einzel<span class=\"_ _a\"></span>fallbasis<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>. Sie <span class=\"_ _1\"></span>ist unwiderrufli<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>die Entschei<span class=\"_ _a\"></span>dung wird <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>jeder <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>ppengesell<span class=\"_ _a\"></span>schaft <span class=\"_ _f\"></span>s<span class=\"_ _a\"></span>elbst <span class=\"_ _f\"></span>ge<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ro<span class=\"_ _a\"></span>ffen. <span class=\"_ _3\"></span>Die <span class=\"_ _e\"></span>Klassi<span class=\"_ _a\"></span>fizierung <span class=\"_ _f\"></span>basi<span class=\"_ _a\"></span>ert <span class=\"_ _e\"></span>auf <span class=\"_ _f\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Investitionss<span class=\"_ _a\"></span>trategie, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>an <span class=\"_ _e\"></span>das Risiko <span class=\"_ _d\"></span>aus dem b<span class=\"_ _a\"></span>etref<span class=\"_ _a\"></span>fende<span class=\"_ _d\"></span>n V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gspo<span class=\"_ _a\"></span>rtfolio g<span class=\"_ _d\"></span>ekoppel<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> ist. D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch <span class=\"_ _2\"></span>aus<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>nw<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>du<span class=\"_ _a\"></span>ng <span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>n <span class=\"_ _a\"></span>IF<span class=\"_ _a\"></span>RS<span class=\"_ _a\"></span> 9<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>erg<span class=\"_ _a\"></span>eb<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Di<span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>enz<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>im<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>gl<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>ch <span class=\"_ _4\"></span>zu <span class=\"_ _a\"></span>I<span class=\"_ _d\"></span>A<span class=\"_ _a\"></span>S <span class=\"_ _a\"></span>39<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wu<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>Ge<span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>nn<span class=\"_ _a\"></span>r\u00fc<span class=\"_ _a\"></span>ckl<span class=\"_ _a\"></span>ag<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>rf<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>. \u00c4nderu<span class=\"_ _d\"></span>ngen der<span class=\"_ _d\"></span> Einstuf<span class=\"_ _a\"></span>ung und Bewert<span class=\"_ _a\"></span>ung<span class=\"_ _3ca\"> </span>Um di<span class=\"_ _a\"></span>e Ein<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ung u<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span> Bew<span class=\"_ _a\"></span>ertu<span class=\"_ _d\"></span>ng f<span class=\"_ _a\"></span>est<span class=\"_ _a\"></span>zul<span class=\"_ _d\"></span>eg<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>, m\u00fcss<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>g<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span>\u00e4\u00df IFR<span class=\"_ _a\"></span>S 9 al<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>e fin<span class=\"_ _a\"></span>anzi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te auf<span class=\"_ _a\"></span> Gru<span class=\"_ _d\"></span>ndl<span class=\"_ _a\"></span>age<span class=\"_ _a\"></span> eine<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span>Ko<span class=\"_ _a\"></span>mbin<span class=\"_ _a\"></span>atio<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>des <span class=\"_ _f\"> </span>Ges<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>tsmod<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>s <span class=\"_ _11\"> </span>des <span class=\"_ _f\"> </span>Un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _d\"></span>eh<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>ns <span class=\"_ _11\"> </span>zur<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Ste<span class=\"_ _a\"></span>uer<span class=\"_ _a\"></span>ung <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>nsw<span class=\"_ _a\"></span>erte<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>und <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>E<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>chaf<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>de<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span>ve<span class=\"_ _a\"></span>rtrag<span class=\"_ _a\"></span>lic<span class=\"_ _a\"></span>hen <span class=\"_ _a\"></span>Za<span class=\"_ _a\"></span>hlun<span class=\"_ _a\"></span>gss<span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>\u00f6me <span class=\"_ _2\"></span>des<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>je<span class=\"_ _a\"></span>weilig<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>In<span class=\"_ _a\"></span>stru<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>nts <span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>werte<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n. <span class=\"_ _a\"></span>Im <span class=\"_ _2\"></span>Gege<span class=\"_ _a\"></span>ns<span class=\"_ _d\"></span>atz<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>daz<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>ents<span class=\"_ _a\"></span>pri<span class=\"_ _a\"></span>cht <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Kate<span class=\"_ _a\"></span>gori<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _3ca\"> </span>de<span class=\"_ _a\"></span>r fin<span class=\"_ _a\"></span>anz<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span>lle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>bindl<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>hkeit<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>nic<span class=\"_ _a\"></span>ht di<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span>m An<span class=\"_ _a\"></span>sa<span class=\"_ _a\"></span>tz un<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>unte<span class=\"_ _a\"></span>rsc<span class=\"_ _a\"></span>heid<span class=\"_ _a\"></span>et si<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>von<span class=\"_ _d\"></span> j<span class=\"_ _a\"></span>ene<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>nac<span class=\"_ _a\"></span>h IAS<span class=\"_ _a\"></span> 39<span class=\"_ _a\"></span> ni<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>t we<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>ntli<span class=\"_ _a\"></span>ch.<span class=\"_ _3ca\"> </span>Mit <span class=\"_ _2\"></span>Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>des <span class=\"_ _4\"></span>IFRS 9 <span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>bisherige <span class=\"_ _2\"></span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>ufung <span class=\"_ _2\"></span>\u201eZur <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>er\u00e4u\u00dfer<span class=\"_ _d\"></span>ung <span class=\"_ _2\"></span>verf\u00fcgbar<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente\u201c <span class=\"_ _2\"></span>nicht <span class=\"_ _2\"></span>mehr <span class=\"_ _2\"></span>zul\u00e4ssi<span class=\"_ _a\"></span>g.<span class=\"_ _3ca\"> </span>In <span class=\"_ _1\"></span>dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Katego<span class=\"_ _a\"></span>rie <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>des bei<span class=\"_ _a\"></span>zulegenden Zeitwerts<span class=\"_ _d\"></span> direkt im Eigenk<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>al <span class=\"_ _1\"></span>im sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is (R\u00fcc<span class=\"_ _a\"></span>k-<span class=\"_ _3ca\"> </span>lage f\u00fcr<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _1\"></span>realis<span class=\"_ _d\"></span>ierte Gewinne und <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>uste) <span class=\"_ _1\"></span>ausge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n. Nich<span class=\"_ _1\"></span>t realisier<span class=\"_ _d\"></span>te <span class=\"_ _1\"></span>Ge<span class=\"_ _a\"></span>winne <span class=\"_ _1\"></span>und V<span class=\"_ _a\"></span>erluste sind <span class=\"_ _1\"></span>im Falle <span class=\"_ _1\"></span>der V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>\u00e4u\u00dfer<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>im Periode<span class=\"_ _a\"></span>nergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is er<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>wor<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>(Re<span class=\"_ _a\"></span>cycling). In IFRS 9 wird bei der Bewertung zum bei<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>Zei<span class=\"_ _d\"></span>twert<span class=\"_ _3ca\"> </span>zwischen  Eigen<span class=\"_ _d\"></span>kapital<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>  und <span class=\"_ _7\"> </span>Sc<span class=\"_ _a\"></span>huldinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ment<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>unte<span class=\"_ _d\"></span>rsch<span class=\"_ _d\"></span>ieden.  Sofern <span class=\"_ _7\"> </span>Eige<span class=\"_ _a\"></span>nkapital<span class=\"_ _d\"></span>instrum<span class=\"_ _a\"></span>ente <span class=\"_ _7\"> </span>zu  Handels<span class=\"_ _a\"></span>zwecke<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _d\"></span>den, w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bewer<span class=\"_ _d\"></span>tet zu FVtPL klass<span class=\"_ _a\"></span>ifiziert. F\u00fcr Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapit<span class=\"_ _d\"></span>alinst<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te, die nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> zu Handels<span class=\"_ _a\"></span>zwecken<span class=\"_ _3ca\"> </span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nn <span class=\"_ _2\"></span>bei <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Ersta<span class=\"_ _d\"></span>nwend<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>unw<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>erruf<span class=\"_ _a\"></span>liche<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>FVtOCI-<span class=\"_ _a\"></span>Op<span class=\"_ _1\"></span>tio<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>desi<span class=\"_ _a\"></span>gniert <span class=\"_ _2\"></span>bewertet <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>FVtOCI) <span class=\"_ _2\"></span>ausge\u00fcbt<span class=\"_ _3ca\"> </span>werde<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Bei <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>\u00fcrfen <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>im<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>So<span class=\"_ _a\"></span>nstigen <span class=\"_ _1\"></span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ebnis <span class=\"_ _3\"></span>(OCI) <span class=\"_ _1\"></span>erfasste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nicht <span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>ea<span class=\"_ _1\"></span>lis<span class=\"_ _a\"></span>ier<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>und<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erluste nic<span class=\"_ _a\"></span>ht mehr in das P<span class=\"_ _a\"></span>eriodenergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is umg<span class=\"_ _a\"></span>ebucht <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den, sonde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n sind inne<span class=\"_ _a\"></span>rha<span class=\"_ _1\"></span>lb d<span class=\"_ _a\"></span>es Eigenkapi<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>ls i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>r\u00fccklag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>zubuchen <span class=\"_ _c\"> </span>(kein <span class=\"_ _c\"> </span>recycli<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _c\"> </span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>aubt). <span class=\"_ _c\"> </span>Bei <span class=\"_ _16\"> </span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>uldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>enten, <span class=\"_ _16\"> </span>wi<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>etwa <span class=\"_ _c\"> </span>Schuldv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsch<span class=\"_ _a\"></span>reibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _c\"> </span>oder<span class=\"_ _3ca\"> </span>Ausleihu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n, gelte<span class=\"_ _a\"></span>n \u00e4hnliche R<span class=\"_ _a\"></span>egeln wie g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> IAS 39 <span class=\"_ _a\"></span>f\u00fcr \u201eZur <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>er\u00e4<span class=\"_ _a\"></span>u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rung ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f\u00fcg<span class=\"_ _d\"></span>bar<span class=\"_ _a\"></span>e F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te\u201c. Die VIG<span class=\"_ _1\"></span> ver<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t f\u00fcr <span class=\"_ _1\"></span>die Bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tung der Finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te ein z<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ales Neb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nbu<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>(T<span class=\"_ _2\"></span>ool<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>. Die Klassif<span class=\"_ _a\"></span>izierung der <span class=\"_ _1\"></span>fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>n-<span class=\"_ _3ca\"> </span>ziellen V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>swer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e nach <span class=\"_ _1\"></span>den SPPI-Krit<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wurde beinahe volls<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>\u00e4ndig<span class=\"_ _d\"></span> a<span class=\"_ _1\"></span>utom<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tisier<span class=\"_ _a\"></span>t. <span class=\"_ _1\"></span>Aktuell werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>meiste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S<span class=\"_ _a\"></span> 9-<span class=\"_ _a\"></span>rele<span class=\"_ _a\"></span>van<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> Kapi<span class=\"_ _a\"></span>tal<span class=\"_ _d\"></span>anl<span class=\"_ _a\"></span>age<span class=\"_ _a\"></span>n i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>esem<span class=\"_ _a\"></span> T<span class=\"_ _4\"></span>ool<span class=\"_ _a\"></span> ver<span class=\"_ _a\"></span>walt<span class=\"_ _a\"></span>et.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Dam<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>t wi<span class=\"_ _a\"></span>rd g<span class=\"_ _a\"></span>rupp<span class=\"_ _a\"></span>enw<span class=\"_ _a\"></span>eit<span class=\"_ _a\"></span> eine<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>nte<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>An<span class=\"_ _a\"></span>wend<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>es I<span class=\"_ _d\"></span>FR<span class=\"_ _a\"></span>S 9<span class=\"_ _3ca\"> </span>inkl<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>nung <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ECL <span class=\"_ _1\"></span>erm<span class=\"_ _a\"></span>\u00f6gli<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>Ums<span class=\"_ _a\"></span>etzu<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>IFR<span class=\"_ _a\"></span>S 9 <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dur<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>VIG<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Gro<span class=\"_ _a\"></span>up <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>uidel<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>nes<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>g<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>egel<span class=\"_ _a\"></span>t, <span class=\"_ _3\"></span>w<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>daz<span class=\"_ _a\"></span>u<span class=\"_ _3ca\"> </span>di<span class=\"_ _a\"></span>ene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, IFR<span class=\"_ _a\"></span>S 9 <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>nhei<span class=\"_ _a\"></span>tli<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>umz<span class=\"_ _a\"></span>us<span class=\"_ _d\"></span>et<span class=\"_ _a\"></span>zen. Unt<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>IF<span class=\"_ _a\"></span>RS 9<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _1\"></span>fi<span class=\"_ _a\"></span>nan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erm<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>nsw<span class=\"_ _a\"></span>erte<span class=\"_ _a\"></span>, <span class=\"_ _1\"></span>wel<span class=\"_ _a\"></span>che als \u201eSP<span class=\"_ _a\"></span>PI <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>ail<span class=\"_ _d\"></span>\u201c <span class=\"_ _1\"></span>(S<span class=\"_ _a\"></span>PPI<span class=\"_ _a\"></span>-Kri<span class=\"_ _a\"></span>teri<span class=\"_ _a\"></span>um<span class=\"_ _3ca\"> </span>ist<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>nic<span class=\"_ _a\"></span>ht <span class=\"_ _3\"></span>erf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>t)<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>ermi<span class=\"_ _a\"></span>ttel<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>wur<span class=\"_ _a\"></span>den,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zwin<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>nd <span class=\"_ _3\"></span>als<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>be<span class=\"_ _d\"></span>we<span class=\"_ _a\"></span>rtet<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>zu <span class=\"_ _3\"></span>FV<span class=\"_ _d\"></span>tP<span class=\"_ _d\"></span>L <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>kl<span class=\"_ _a\"></span>assif<span class=\"_ _a\"></span>izi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>Illi<span class=\"_ _a\"></span>qui<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Po<span class=\"_ _a\"></span>rtfo<span class=\"_ _a\"></span>lio<span class=\"_ _d\"></span>s,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>bei <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>nen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Hol<span class=\"_ _a\"></span>d-<span class=\"_ _3ca\"> </span>Str<span class=\"_ _a\"></span>at<span class=\"_ _d\"></span>egi<span class=\"_ _a\"></span>e ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>olg<span class=\"_ _a\"></span>t wi<span class=\"_ _a\"></span>rd, <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>nd im<span class=\"_ _a\"></span> No<span class=\"_ _a\"></span>rmalf<span class=\"_ _a\"></span>all <span class=\"_ _a\"></span>bew<span class=\"_ _a\"></span>erte<span class=\"_ _a\"></span>t zu<span class=\"_ _a\"></span> AC <span class=\"_ _a\"></span>klas<span class=\"_ _a\"></span>sifi<span class=\"_ _a\"></span>zie<span class=\"_ _a\"></span>rt. Di<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>trif<span class=\"_ _a\"></span>ft <span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>onde<span class=\"_ _a\"></span>re <span class=\"_ _a\"></span>auf<span class=\"_ _a\"></span> Aus<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>eihu<span class=\"_ _a\"></span>ngen<span class=\"_ _a\"></span> zu<span class=\"_ _a\"></span>. Fi<span class=\"_ _d\"></span>na<span class=\"_ _a\"></span>nziel<span class=\"_ _a\"></span>le<span class=\"_ _3ca\"> </span>V<span class=\"_ _2\"></span>erm\u00f6<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>ns<span class=\"_ _a\"></span>wert<span class=\"_ _a\"></span>e, <span class=\"_ _a\"></span>welc<span class=\"_ _a\"></span>he s<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span> da<span class=\"_ _d\"></span>s S<span class=\"_ _a\"></span>PPI<span class=\"_ _a\"></span>-Kri<span class=\"_ _a\"></span>teri<span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>PPI<span class=\"_ _a\"></span>-pas<span class=\"_ _a\"></span>s) <span class=\"_ _d\"></span>erf<span class=\"_ _a\"></span>\u00fclle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>Ges<span class=\"_ _a\"></span>ch\u00e4f<span class=\"_ _d\"></span>ts<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>odell<span class=\"_ _a\"></span> \u201eh<span class=\"_ _a\"></span>old <span class=\"_ _a\"></span>to c<span class=\"_ _a\"></span>oll<span class=\"_ _a\"></span>ect a<span class=\"_ _a\"></span>nd<span class=\"_ _3ca\"> </span>sell<span class=\"_ _a\"></span>\u201c un<span class=\"_ _a\"></span>terl<span class=\"_ _a\"></span>ieg<span class=\"_ _a\"></span>en,<span class=\"_ _a\"></span> sin<span class=\"_ _a\"></span>d als<span class=\"_ _a\"></span> be<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>tet <span class=\"_ _a\"></span>zu F<span class=\"_ _d\"></span>Vt<span class=\"_ _a\"></span>OCI<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nzus<span class=\"_ _d\"></span>tuf<span class=\"_ _a\"></span>en. <span class=\"_ _a\"></span>Fin<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>elle <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>m\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te, w<span class=\"_ _a\"></span>elc<span class=\"_ _a\"></span>he ni<span class=\"_ _2\"></span>cht S<span class=\"_ _a\"></span>PPI<span class=\"_ _a\"></span>-ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rm <span class=\"_ _a\"></span>(SPP<span class=\"_ _a\"></span>I-f<span class=\"_ _a\"></span>ail)<span class=\"_ _3ca\"> </span>od<span class=\"_ _a\"></span>er k<span class=\"_ _a\"></span>einem<span class=\"_ _a\"></span> de<span class=\"_ _a\"></span>r o<span class=\"_ _a\"></span>be<span class=\"_ _d\"></span>n g<span class=\"_ _a\"></span>ena<span class=\"_ _a\"></span>nnt<span class=\"_ _a\"></span>en G<span class=\"_ _a\"></span>esch<span class=\"_ _a\"></span>\u00e4fts<span class=\"_ _a\"></span>mod<span class=\"_ _a\"></span>elle<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>en, <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n be<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>tet <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>FVtP<span class=\"_ _a\"></span>L bil<span class=\"_ _a\"></span>anz<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t.<span class=\"_ _3ca\"> </span>Die <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>erblei<span class=\"_ _d\"></span>be<span class=\"_ _a\"></span>nden <span class=\"_ _a\"></span>fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ziell<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>(bspw<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>S<span class=\"_ _d\"></span>chul<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>instrum<span class=\"_ _a\"></span>ente) <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00fcberwiege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>unter <span class=\"_ _a\"></span>IFRS 9<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Katego<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _3ca\"> </span>bewertet <span class=\"_ _a\"></span>zu FVtOCI <span class=\"_ _d\"></span>zugeo<span class=\"_ _a\"></span>rdnet.<span class=\"_ _3ca\"> </span>\u00c4nderu<span class=\"_ _d\"></span>ngen der<span class=\"_ _d\"></span> Berech<span class=\"_ _a\"></span>nung <span class=\"_ _1\"></span>v<span class=\"_ _a\"></span>on <span class=\"_ _a\"></span>Wertmin<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>eru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>Die <span class=\"_ _a\"></span>Anwendung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 9 <span class=\"_ _a\"></span>hat di<span class=\"_ _d\"></span>e Bil<span class=\"_ _a\"></span>anzierung <span class=\"_ _a\"></span>von W<span class=\"_ _a\"></span>e<span class=\"_ _3ca\"> </span>rtmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungsaufwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n b<span class=\"_ _a\"></span>ei S<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>huldins<span class=\"_ _a\"></span>trumente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>die be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _3ca\"> </span>zu FVtOCI oder bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t zu <span class=\"_ _1\"></span>AC klassi<span class=\"_ _a\"></span>fiziert sind, <span class=\"_ _1\"></span>ge\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ert, indem an <span class=\"_ _1\"></span>die Stell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> des nach <span class=\"_ _1\"></span>IAS 39<span class=\"_ _a\"></span> praktizierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Model<span class=\"_ _d\"></span>ls der<span class=\"_ _3ca\"> </span>eingetr<span class=\"_ _d\"></span>ete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rluste ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zuku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftsge<span class=\"_ _a\"></span>richteter A<span class=\"_ _a\"></span>nsatz der <span class=\"_ _d\"></span>erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rluste getr<span class=\"_ _a\"></span>eten ist.<span class=\"_ _3ca\"> </span>F\u00fcr<span class=\"_ _a\"></span> all<span class=\"_ _a\"></span>e S<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>uldi<span class=\"_ _a\"></span>nst<span class=\"_ _a\"></span>rum<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>e, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>nic<span class=\"_ _a\"></span>ht <span class=\"_ _a\"></span>bewe<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>t zu<span class=\"_ _a\"></span> FV<span class=\"_ _a\"></span>tP<span class=\"_ _a\"></span>L kl<span class=\"_ _d\"></span>ass<span class=\"_ _a\"></span>ifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span> sin<span class=\"_ _a\"></span>d, i<span class=\"_ _a\"></span>st <span class=\"_ _a\"></span>ein<span class=\"_ _a\"></span>e W<span class=\"_ _2\"></span>ertb<span class=\"_ _a\"></span>eric<span class=\"_ _a\"></span>htig<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> f\u00fc<span class=\"_ _a\"></span>r e<span class=\"_ _a\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span> Kr<span class=\"_ _a\"></span>edit<span class=\"_ _a\"></span>verl<span class=\"_ _a\"></span>us<span class=\"_ _d\"></span>te<span class=\"_ _3ca\"> </span>zu <span class=\"_ _2\"></span>erf<span class=\"_ _a\"></span>asse<span class=\"_ _a\"></span>n. <span class=\"_ _2\"></span>F\u00fcr <span class=\"_ _a\"></span>S<span class=\"_ _a\"></span>chul<span class=\"_ _d\"></span>di<span class=\"_ _a\"></span>nstr<span class=\"_ _a\"></span>um<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>oh<span class=\"_ _a\"></span>ne <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>nen <span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>ntli<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>Ans<span class=\"_ _a\"></span>tieg<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>Kr<span class=\"_ _2\"></span>edit<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>siko<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>sei<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>Erw<span class=\"_ _a\"></span>erb<span class=\"_ _a\"></span> b<span class=\"_ _a\"></span>asi<span class=\"_ _a\"></span>ere<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>EC<span class=\"_ _a\"></span>L <span class=\"_ _a\"></span>auf<span class=\"_ _a\"></span> j<span class=\"_ _a\"></span>enem<span class=\"_ _3ca\"> </span>T<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r Ges<span class=\"_ _a\"></span>amt<span class=\"_ _a\"></span>lau<span class=\"_ _a\"></span>fzei<span class=\"_ _d\"></span>t-<span class=\"_ _a\"></span>EC<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> der<span class=\"_ _a\"></span> aus <span class=\"_ _a\"></span>A<span class=\"_ _d\"></span>usf<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>ler<span class=\"_ _a\"></span>eign<span class=\"_ _a\"></span>iss<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>bei <span class=\"_ _a\"></span>einem<span class=\"_ _a\"></span> Fi<span class=\"_ _a\"></span>nan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ns<span class=\"_ _d\"></span>tr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>ent <span class=\"_ _a\"></span>res<span class=\"_ _a\"></span>ulti<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>w\u00fcr<span class=\"_ _a\"></span>de, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>ner<span class=\"_ _d\"></span>hal<span class=\"_ _a\"></span>b vo<span class=\"_ _a\"></span>n z<span class=\"_ _a\"></span>w\u00f6lf<span class=\"_ _3ca\"> </span>Mo<span class=\"_ _a\"></span>nate<span class=\"_ _a\"></span>n nac<span class=\"_ _a\"></span>h dem<span class=\"_ _a\"></span> Abs<span class=\"_ _a\"></span>chlus<span class=\"_ _a\"></span>ssti<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>tag ei<span class=\"_ _a\"></span>ntr<span class=\"_ _a\"></span>ete<span class=\"_ _a\"></span>n k\u00f6n<span class=\"_ _a\"></span>nen. <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t hi<span class=\"_ _a\"></span>ngeg<span class=\"_ _a\"></span>en s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>t der B<span class=\"_ _a\"></span>egeb<span class=\"_ _a\"></span>ung o<span class=\"_ _a\"></span>der d<span class=\"_ _a\"></span>em E<span class=\"_ _a\"></span>rwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b <span class=\"_ _d\"></span>des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>ns-<span class=\"_ _3ca\"> </span>we<span class=\"_ _a\"></span>rts d<span class=\"_ _a\"></span>as <span class=\"_ _a\"></span>Kr<span class=\"_ _a\"></span>edi<span class=\"_ _a\"></span>trisi<span class=\"_ _a\"></span>ko si<span class=\"_ _a\"></span>gni<span class=\"_ _a\"></span>fika<span class=\"_ _a\"></span>nt g<span class=\"_ _a\"></span>esti<span class=\"_ _a\"></span>eg<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>, b<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>ertb<span class=\"_ _a\"></span>eri<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>au<span class=\"_ _a\"></span>f d<span class=\"_ _a\"></span>er G<span class=\"_ _a\"></span>esam<span class=\"_ _a\"></span>tla<span class=\"_ _a\"></span>ufz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>-EC<span class=\"_ _a\"></span>L.<span class=\"_ _3ca\"> </span>Die <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>FVtOCI <span class=\"_ _3\"></span>od<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>bewertet <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>AC <span class=\"_ _1\"></span>klassifizier<span class=\"_ _d\"></span>ten<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Schuldins<span class=\"_ _a\"></span>trumente <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tehen <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>aupts<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>chli<span class=\"_ _a\"></span>ch <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>Inv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stme<span class=\"_ _a\"></span>nt-<span class=\"_ _3ca\"> </span>Grade-A<span class=\"_ _a\"></span>nleihen und habe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dah<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> geri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ges Kr<span class=\"_ _a\"></span>editrisiko. Nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> IFRS 9 k\u00f6<span class=\"_ _a\"></span>nnen derarti<span class=\"_ _a\"></span>ge In<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>trument<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f Basis ein<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> 1<span class=\"_ _a\"></span>2-<span class=\"_ _3ca\"> </span>Monats-E<span class=\"_ _a\"></span>CL<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>bewertet w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en.<span class=\"_ _3ca\"> </span>Der <span class=\"_ _1\"></span>Begrif<span class=\"_ _a\"></span>f <span class=\"_ _1\"></span>Au<span class=\"_ _1\"></span>sfall<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eignis <span class=\"_ _1\"></span>deckt <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>VIG z<span class=\"_ _1\"></span>umi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dest <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>einem R<span class=\"_ _1\"></span>ati<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>basi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Dime<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sio<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>C, <span class=\"_ _1\"></span>D<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sowie e<span class=\"_ _1\"></span>ine <span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>uf Anzahl <span class=\"_ _1\"></span>der \u00fcberf\u00e4llig<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>age (<span class=\"_ _1\"></span>90 <span class=\"_ _1\"></span>T<span class=\"_ _5b\"></span>a<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>\u00fcbe<span class=\"_ _a\"></span>rf\u00e4llig) <span class=\"_ _1\"></span>basier<span class=\"_ _a\"></span>ende<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>men<span class=\"_ _1\"></span>sion<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ab.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Je<span class=\"_ _d\"></span>doch <span class=\"_ _1\"></span>kan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>i einigen F<span class=\"_ _1\"></span>\u00e4lle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fin<span class=\"_ _d\"></span>anziell<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>wertg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>min<span class=\"_ _a\"></span>dert <span class=\"_ _3\"></span>gelt<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>wenn e<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>hrere Ereig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iss<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>mit n<span class=\"_ _1\"></span>achteil<span class=\"_ _a\"></span>igen <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irk<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>die erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>Zahl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gss<span class=\"_ _a\"></span>tr\u00f6me <span class=\"_ _e\"></span>dieses <span class=\"_ _f\"> </span>fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werts <span class=\"_ _f\"></span>eing<span class=\"_ _d\"></span>etr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ten <span class=\"_ _f\"></span>sin<span class=\"_ _a\"></span>d. <span class=\"_ _11\"> </span>Sol<span class=\"_ _a\"></span>che <span class=\"_ _f\"> </span>Er<span class=\"_ _d\"></span>eignisse <span class=\"_ _e\"></span>sind <span class=\"_ _f\"> </span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span>besonder<span class=\"_ _a\"></span>e <span class=\"_ _8\"> </span>d<span class=\"_ _d\"></span>er <span class=\"_ _8\"> </span>Krieg <span class=\"_ _7\"> </span>in <span class=\"_ _8\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _7\"> </span>Ukrai<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _7\"> </span>und <span class=\"_ _8\"> </span>die <span class=\"_ _7\"> </span>dara<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _7\"> </span>fortgeset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ten <span class=\"_ _7\"> </span>Sankti<span class=\"_ _d\"></span>onen <span class=\"_ _7\"> </span>gege<span class=\"_ _a\"></span>n\u00fcb<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _7\"> </span>zahlreic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _7\"> </span>russisc<span class=\"_ _a\"></span>hen Emittent:i<span class=\"_ _a\"></span>nnen im G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsja<span class=\"_ _a\"></span>hr 2022 und 202<span class=\"_ _a\"></span>3. Die An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> EC<span class=\"_ _d\"></span>L-V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ifte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en aufg<span class=\"_ _a\"></span>rund der <span class=\"_ _a\"></span>neuen S<span class=\"_ _a\"></span>yste<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ik <span class=\"_ _a\"></span>zu einem<span class=\"_ _a\"></span> Anstieg <span class=\"_ _a\"></span>der W<span class=\"_ _a\"></span>ertbe<span class=\"_ _d\"></span>richtigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>auf Kredit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlus<span class=\"_ _a\"></span>te <span class=\"_ _11\"> </span>im<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enhang <span class=\"_ _f\"> </span>mit <span class=\"_ _11\"> </span>S<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>huldi<span class=\"_ _a\"></span>nstrumente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Diese <span class=\"_ _f\"> </span>Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kte <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>den <span class=\"_ _11\"> </span>im<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Rahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>Erstan<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung <span class=\"_ _f\"> </span>von IFRS 9, u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigung vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>azug<span class=\"_ _d\"></span>eh\u00f6rige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> St<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uerl<span class=\"_ _a\"></span>atenzen, im <span class=\"_ _a\"></span>Eigenkapit<span class=\"_ _a\"></span>al in der Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>nr\u00fccklage e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fasst.<span class=\"_ _a\"></span> F\u00fcr Ford<span class=\"_ _a\"></span>erunge<span class=\"_ _d\"></span>n a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s Li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fer<span class=\"_ _d\"></span>ungen <span class=\"_ _a\"></span>und Leist<span class=\"_ _a\"></span>ungen sowi<span class=\"_ _d\"></span>e For<span class=\"_ _a\"></span>derunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>us L<span class=\"_ _a\"></span>ea<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>ngverh\u00e4ltniss<span class=\"_ _d\"></span>en g<span class=\"_ _a\"></span>em\u00e4\u00df IFRS<span class=\"_ _a\"></span> 9.5.5.15 wi<span class=\"_ _a\"></span>rd vom <span class=\"_ _1\"></span>vereinf<span class=\"_ _a\"></span>achten <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nsatz <span class=\"_ _1\"></span>Gebrauch <span class=\"_ _1\"></span>gemac<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Dem<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ufolge<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>urd<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>auf <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>rundlage <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ahrscheinlic<span class=\"_ _a\"></span>hke<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Eintr<span class=\"_ _a\"></span>etens eines <span class=\"_ _e\"></span>Kr<span class=\"_ _a\"></span>editausfalls <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>rgangenh<span class=\"_ _a\"></span>eit <span class=\"_ _e\"></span>und <span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>uk\u00fcnftig<span class=\"_ _a\"></span>er <span class=\"_ _e\"></span>Parameter<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>l\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>spe<span class=\"_ _d\"></span>zifisch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Ausfal<span class=\"_ _d\"></span>lq<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>oten <span class=\"_ _3\"></span>berec<span class=\"_ _a\"></span>hnet, <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _3\"></span>die entspre<span class=\"_ _a\"></span>chenden <span class=\"_ _e\"></span>Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>festz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>Zus<span class=\"_ _a\"></span>\u00e4tzlich <span class=\"_ _f\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _f\"></span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n, <span class=\"_ _f\"> </span>dere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>vertraglich <span class=\"_ _f\"> </span>fes<span class=\"_ _d\"></span>tgeleg<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Zahl<span class=\"_ _a\"></span>ungen 90 T<span class=\"_ _4\"></span>age \u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lli<span class=\"_ _a\"></span>g sind, als im<span class=\"_ _a\"></span> Au<span class=\"_ _1\"></span>sfall<span class=\"_ _a\"></span> befindlich <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inges<span class=\"_ _a\"></span>tu<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>t. \u00c4nderu<span class=\"_ _d\"></span>ngen der<span class=\"_ _d\"></span> unter IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>7 gefo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>derte<span class=\"_ _a\"></span>n A<span class=\"_ _a\"></span>ngaben Um <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ters<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>eden <span class=\"_ _3\"></span>zwis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen <span class=\"_ _1\"></span>IFRS 9 <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>IAS 39 <span class=\"_ _1\"></span>Rech<span class=\"_ _3ca\"> </span>nung <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>tragen, <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>IFRS 7 <span class=\"_ _3\"></span>\u2013 <span class=\"_ _1\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente: <span class=\"_ _3\"></span>Ang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n ebenfalls<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>angepasst. <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>VIG <span class=\"_ _a\"></span>hat <span class=\"_ _a\"></span>die g<span class=\"_ _a\"></span>e\u00e4nderte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Angabepfl<span class=\"_ _d\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten <span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mei<span class=\"_ _a\"></span>nsam mi<span class=\"_ _a\"></span>t IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 9 <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>am 1. J<span class=\"_ _a\"></span>\u00e4nner 2023 <span class=\"_ _a\"></span>begi<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span>nende Ges<span class=\"_ _a\"></span>ch\u00e4ftsjahr ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wa<span class=\"_ _a\"></span>ndt<span class=\"_ _1\"></span>. Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> \u00c4nder<span class=\"_ _a\"></span>ungen bein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten die im<span class=\"_ _a\"></span> folgenden Kapitel<span class=\"_ _a\"></span> \u00dcber<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riften da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt<span class=\"_ _a\"></span>en \u00dcbergangs<span class=\"_ _a\"></span>angaben. <span class=\"_ _a\"></span> \u00dcberleit<span class=\"_ _d\"></span>ungsr<span class=\"_ _d\"></span>ec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> die E<span class=\"_ _a\"></span>CL-We<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>richtig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en der IAS 39-S<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ussbilanz auf di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>FRS 9-Er\u00f6<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>fnungsbila<span class=\"_ _d\"></span>nz sind <span class=\"_ _a\"></span>in den Anh<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ngab<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b S<span class=\"_ _a\"></span>eite 44 darg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. \u00dcberga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsvorsc<span class=\"_ _a\"></span>hriften Die <span class=\"_ _1\"></span>VIG <span class=\"_ _1\"></span>hat den <span class=\"_ _3\"></span>Class<span class=\"_ _a\"></span>ificatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> O<span class=\"_ _1\"></span>verla<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Appr<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>h <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nstufung v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>angew<span class=\"_ _a\"></span>andt <span class=\"_ _1\"></span>und v<span class=\"_ _1\"></span>er\u00f6f<span class=\"_ _a\"></span>fentlic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>sinform<span class=\"_ _a\"></span>atione<span class=\"_ _d\"></span>n, <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>ob <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>IFRS 9<span class=\"_ _a\"></span>-V<span class=\"_ _a\"></span>orschrif<span class=\"_ _d\"></span>ten <span class=\"_ _3\"></span>ber<span class=\"_ _a\"></span>eits <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ergleichs<span class=\"_ _a\"></span>periode <span class=\"_ _3\"></span>2022<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>angew<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndt <span class=\"_ _3\"></span>wo<span class=\"_ _a\"></span>rden<span class=\"_ _a\"></span> w\u00e4re<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Wer<span class=\"_ _a\"></span>tminderu<span class=\"_ _d\"></span>ngsvorsc<span class=\"_ _a\"></span>hriften <span class=\"_ _1\"></span>sind <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>diesem <span class=\"_ _1\"></span>An<span class=\"_ _a\"></span>satz<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>verpfli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d a<span class=\"_ _1\"></span>nz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den, <span class=\"_ _1\"></span>jedo<span class=\"_ _a\"></span>ch <span class=\"_ _3\"></span>hat <span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die V<span class=\"_ _1\"></span>IG entsc<span class=\"_ _d\"></span>hieden, <span class=\"_ _1\"></span>diese <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>orsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rifte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>bereits in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rgleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>sperio<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>anzu<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en. <span class=\"_ _1\"></span>Unt<span class=\"_ _1\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>dsbetr\u00e4ge <span class=\"_ _1\"></span>zwisc<span class=\"_ _a\"></span>hen dem <span class=\"_ _a\"></span>vorherige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>uc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>wert <span class=\"_ _a\"></span>eines <span class=\"_ _a\"></span>finanziell<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>s u<span class=\"_ _d\"></span>nd d<span class=\"_ _a\"></span>em si<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Anwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ung <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Ans<span class=\"_ _a\"></span>atzes <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>bend<span class=\"_ _a\"></span>en Betrag w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en im Ei<span class=\"_ _d\"></span>genka<span class=\"_ _a\"></span>pital in der G<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nnr\u00fccklage e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>t. Die <span class=\"_ _a\"></span>finanzielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswerte <span class=\"_ _a\"></span>gem. <span class=\"_ _a\"></span>IFRS 9 <span class=\"_ _a\"></span>sind g<span class=\"_ _a\"></span>runds\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>lich <span class=\"_ _a\"></span>in <span class=\"_ _d\"></span>Sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ld- <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pitali<span class=\"_ _d\"></span>nstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ment<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>unterteilen. <span class=\"_ _a\"></span>Die folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>abell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zeigt <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Klassif<span class=\"_ _d\"></span>izie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _a\"></span>Schuldi<span class=\"_ _a\"></span>nstrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>IAS 39 <span class=\"_ _2\"></span>als <span class=\"_ _a\"></span>auch <span class=\"_ _2\"></span>nach <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span>FRS 9<span class=\"_ _d\"></span> <span class=\"_ _2\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>\u00dcberg<span class=\"_ _a\"></span>angs-<span class=\"_ _3ca\"> </span>zeitpunkt 1. <span class=\"_ _a\"></span>J\u00e4nne<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> 2022<span class=\"_ _d\"></span>:<span class=\"_ _a\"></span> Schuldinst<span class=\"_ _1\"></span>rumente<span class=\"_ _1\"></span> IAS 39 <span class=\"_ _143\"> </span><span class=\"fs7\">IFRS <span class=\"_ _1\"></span>9 </span>SPPI-pass <span class=\"_ _117\"> </span>SPPI-fail Gesch\u00e4ft<span class=\"_ _1\"></span>smodell Hold t<span class=\"_ _1\"></span>o colle<span class=\"_ _1\"></span>ct*<span class=\"_ _a\"></span> <span class=\"_ _24\"> </span>Ho<span class=\"_ _1\"></span>ld to co<span class=\"_ _1\"></span>llect and sell* <span class=\"_ _144\"> </span>weder noch<span class=\"_ _1\"></span> Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> \u00fcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ka<span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>tala<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _12a\"> </span>Bew<span class=\"_ _1\"></span>ertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _145\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtOCI <span class=\"_ _146\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> <span class=\"_ _43\"> </span>B<span class=\"_ _1\"></span>ewertet zu FVtPL<span class=\"_ _1\"></span> Bis <span class=\"_ _1\"></span>zur<span class=\"_ _1\"></span> En<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>f\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>kl. <span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>klas<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fiz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>) <span class=\"_ _147\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _145\"> </span>B<span class=\"_ _1\"></span>ewertet zu<span class=\"_ _1\"></span> FVtOCI <span class=\"_ _146\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL <span class=\"_ _123\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL Zu<span class=\"_ _1\"></span>r V<span class=\"_ _1\"></span>er\u00e4u<span class=\"_ _1\"></span>\u00dfe<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>gba<span class=\"_ _1\"></span>r <span class=\"_ _148\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _145\"> </span>B<span class=\"_ _1\"></span>ewertet zu<span class=\"_ _1\"></span> FVtOCI <span class=\"_ _146\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL <span class=\"_ _123\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>izul<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>eitw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _149\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _145\"> </span>B<span class=\"_ _1\"></span>ewertet zu<span class=\"_ _1\"></span> FVtOCI <span class=\"_ _146\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL <span class=\"_ _123\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL *F\u00fcr<span class=\"_ _d\"></span> SPP<span class=\"_ _1\"></span>I-pass Schuld<span class=\"_ _d\"></span>instru<span class=\"_ _a\"></span>mente ist<span class=\"_ _1\"></span> ein <span class=\"_ _a\"></span>erwa<span class=\"_ _1\"></span>rteter Kreditverlust <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u berechnen<span class=\"_ _d\"></span> (ECL).<span class=\"_ _3ca\"> </span>Die VIG hat <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>om W<span class=\"_ _2\"></span>ah<span class=\"_ _1\"></span>lr<span class=\"_ _a\"></span>echt Geb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> gem<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>cht, st<span class=\"_ _a\"></span>rategisc<span class=\"_ _d\"></span>h geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _d\"></span>ne Eigenkapi<span class=\"_ _a\"></span>talinstrum<span class=\"_ _a\"></span>ente unwid<span class=\"_ _d\"></span>errufl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span> als be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte<span class=\"_ _3ca\"> </span>zu <span class=\"_ _e\"></span>FVtOCI <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>klassifizier<span class=\"_ _a\"></span>en. <span class=\"_ _e\"></span>Jene, <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>elc<span class=\"_ _d\"></span>he <span class=\"_ _e\"></span>nicht <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _f\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ategi<span class=\"_ _a\"></span>sche <span class=\"_ _e\"></span>Zwecke <span class=\"_ _e\"></span>besti<span class=\"_ _a\"></span>mmt <span class=\"_ _f\"></span>sind, <span class=\"_ _3\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et <span class=\"_ _3\"></span>zu <span class=\"_ _f\"> </span>FVtP<span class=\"_ _3ca\"> </span>ausgewies<span class=\"_ _a\"></span>en.<span class=\"_ _3ca\"> </span>Eigenkapital<span class=\"_ _1\"></span>instrume<span class=\"_ _1\"></span>nte<span class=\"_ _3ca\"> </span>IAS 39 <span class=\"_ _143\"> </span><span class=\"fs7\">I<span class=\"_ _1\"></span>FRS 9<span class=\"_ _3ca\"> </span></span>Held f<span class=\"_ _1\"></span>or tr<span class=\"_ _1\"></span>ading <span class=\"_ _14a\"> </span>FVtOCI-Optio<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Zu<span class=\"_ _1\"></span>r V<span class=\"_ _1\"></span>er\u00e4u<span class=\"_ _1\"></span>\u00dfe<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>gba<span class=\"_ _1\"></span>r <span class=\"_ _100\"> </span>Bewertet zu FVtPL<span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>B<span class=\"_ _1\"></span>ewertet zu FVtOCI<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>izul<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>eitw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtOCI<span class=\"_ _3ca\"> </span>Die erstmalig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> IFRS 9 <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fchr<span class=\"_ _1\"></span>t zu \u00c4nder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>an IFRS 7 \u2013 Finanzinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte: Ang<span class=\"_ _a\"></span>aben, au<span class=\"_ _1\"></span>fg<span class=\"_ _a\"></span>rund de<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>er di<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ssald<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>1. J\u00e4nn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r 2022 <span class=\"_ _3\"></span>ang<span class=\"_ _a\"></span>epasst <span class=\"_ _3\"></span>hat. <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>etr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fend <span class=\"_ _3\"></span>zus\u00e4t<span class=\"_ _d\"></span>zliche <span class=\"_ _3\"></span>Anpassung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _d\"></span>d <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Kapit<span class=\"_ _a\"></span>e<span class=\"_ _3ca\"> </span>\u201e\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> R<span class=\"_ _d\"></span>echnungsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ungsmethod<span class=\"_ _a\"></span>en\u201c ab Seit<span class=\"_ _a\"></span>e 51 ve<span class=\"_ _d\"></span>rwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Kate<span class=\"_ _1\"></span>gorien und \u00dcber<span class=\"_ _1\"></span>leitung Buc<span class=\"_ _1\"></span>hwerte<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span></span>Anpassungen<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>1.1.2022<span class=\"_ _3ca\"> </span>IAS<span class=\"_ _1\"></span> 39-<span class=\"_ _3ca\"> </span>Buchwert<span class=\"_ _3ca\"> </span>Umbuchung<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span>Umgliederun<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span>Bewertung<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9-<span class=\"_ _3ca\"> </span>Buchwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> for<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>gef<span class=\"_ _1\"></span>\u00fchr<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _148\"> </span>8.605.672<span class=\"_ _3ca\"> </span>-105.5<span class=\"_ _1\"></span>07<span class=\"_ _2a\"> </span>-3<span class=\"_ _1\"></span>.027.957<span class=\"_ _43\"> </span>-25.704<span class=\"_ _14d\"> </span>5.446.50<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Zu<span class=\"_ _1\"></span>g\u00e4<span class=\"_ _1\"></span>nge<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>sl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>\u00dcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> sow<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>e B<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>r En<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>f\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>it<span class=\"_ _3ca\"> </span>geh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e \u2013<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span>: B<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> Ri<span class=\"_ _1\"></span>sik<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>org<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ab\"> </span>-25.704<span class=\"_ _99\"> </span>-25<span class=\"_ _1\"></span>.704<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>l\u00e4q<span class=\"_ _1\"></span>uiv<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 39<span class=\"_ _1\"></span>: Fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er f<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> ind<span class=\"_ _1\"></span>exg<span class=\"_ _1\"></span>ebu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Leben<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _14e\"> </span>271.074<span class=\"_ _3ca\"> </span>271.074<span class=\"_ _3ca\"> </span>Ab<span class=\"_ _1\"></span>g\u00e4n<span class=\"_ _1\"></span>ge<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CI \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>: B<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>r En<span class=\"_ _1\"></span>df<span class=\"_ _1\"></span>\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>it g<span class=\"_ _1\"></span>eha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _f7\"> </span>-1<span class=\"_ _1\"></span>.762.412<span class=\"_ _14f\"> </span>-1.762.41<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CI \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>: Au<span class=\"_ _1\"></span>sl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> \u00dcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _3ca\"> </span>-1.464.38<span class=\"_ _1\"></span>5<span class=\"_ _14f\"> </span>-1.464.385<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>leih<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 39<span class=\"_ _1\"></span>: A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sleih<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span>und<span class=\"_ _1\"></span> \u00dcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>anlag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _150\"> </span>-3.500<span class=\"_ _114\"> </span>-3<span class=\"_ _1\"></span>.500<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch P<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>leh<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>17 <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>9: A<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>i-<span class=\"_ _3ca\"> </span>hun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd \u00dc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>alan<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _60\"> </span>-1<span class=\"_ _1\"></span>7.027<span class=\"_ _b9\"> </span>-17.<span class=\"_ _1\"></span>027<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch D<span class=\"_ _1\"></span>epo<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4ge \u2013<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IAS<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>9: A<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>i-<span class=\"_ _3ca\"> </span>hun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd \u00dc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>alan<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _60\"> </span>-8<span class=\"_ _1\"></span>8.480<span class=\"_ _b9\"> </span>-88.<span class=\"_ _1\"></span>480<span class=\"_ _3ca\"> </span>Inn<span class=\"_ _1\"></span>erh<span class=\"_ _1\"></span>alb<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Po<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>C <span class=\"_ _151\"> </span>-68.734<span class=\"_ _34\"> </span>-68.734<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _152\"> </span>25.849.0<span class=\"_ _1\"></span>69<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.248<span class=\"_ _1\"></span>.763<span class=\"_ _54\"> </span>56.466<span class=\"_ _3ca\"> </span>24.656.7<span class=\"_ _1\"></span>72<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _153\"> </span>25.078.1<span class=\"_ _1\"></span>36<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-720.3<span class=\"_ _1\"></span>26<span class=\"_ _54\"> </span>49.666<span class=\"_ _3ca\"> </span>24.407.4<span class=\"_ _1\"></span>76<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>is z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>r En<span class=\"_ _1\"></span>df<span class=\"_ _1\"></span>\u00e4l<span class=\"_ _1\"></span>ligk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c4\"> </span>1.762.<span class=\"_ _1\"></span>412<span class=\"_ _3ca\"> </span>49.666<span class=\"_ _3ca\"> </span>1.812.07<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>sl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>\u00dcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _cc\"> </span>1.464.3<span class=\"_ _1\"></span>85<span class=\"_ _3ca\"> </span>1.464.38<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>lgsw<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rks<span class=\"_ _1\"></span>am z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m b<span class=\"_ _1\"></span>eiz<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Anl<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span>* <span class=\"_ _154\"> </span>40.804<span class=\"_ _3ca\"> </span>40.804<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>tPL <span class=\"_ _1\"></span>\u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39:<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _3ca\"> </span>verf<span class=\"_ _1\"></span>\u00fcgb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ziel<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _155\"> </span>-294.032<span class=\"_ _fc\"> </span>-294.032<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rp<span class=\"_ _1\"></span>fli<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39:<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>\u00e4u\u00df<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erf\u00fcg<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te <span class=\"_ _c9\"> </span>-920.971<span class=\"_ _fc\"> </span>-920.971<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch In<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>ntf<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ds <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>lich<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>nd b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> \u2013 <span class=\"_ _1\"></span>IAS <span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>: <span class=\"_ _1\"></span>Zu<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _156\"> </span>-2.772.92<span class=\"_ _1\"></span>4<span class=\"_ _14f\"> </span>-2.772.924<span class=\"_ _3ca\"> </span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _157\"> </span>770.933<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-528.4<span class=\"_ _1\"></span>37<span class=\"_ _158\"> </span>6.800<span class=\"_ _3ca\"> </span>249.296<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>lgsw<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rks<span class=\"_ _1\"></span>am z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m b<span class=\"_ _1\"></span>eiz<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Akti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>*<span class=\"_ _1\"></span> <span class=\"_ _a0\"> </span>388<span class=\"_ _3ca\"> </span>102<span class=\"_ _3ca\"> </span>490<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>kt<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>icht<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S 3<span class=\"_ _1\"></span>9:<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4u<span class=\"_ _1\"></span>\u00df<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span>verf<span class=\"_ _1\"></span>\u00fcgb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ziel<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _155\"> </span>-455.448<span class=\"_ _fc\"> </span>-455.448<span class=\"_ _3ca\"> </span>Kate<span class=\"_ _1\"></span>gorien und \u00dcber<span class=\"_ _1\"></span>leitung Buc<span class=\"_ _1\"></span>hwerte<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span></span>Anpassungen<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>1<span class=\"_ _1\"></span>.1.2022<span class=\"_ _3ca\"> </span>IAS<span class=\"_ _1\"></span> 39-<span class=\"_ _3ca\"> </span>Buchwert<span class=\"_ _3ca\"> </span>Umbuchung IFRS <span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span>Umgliederun<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span>Bewertung<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9-<span class=\"_ _3ca\"> </span>Buchwert<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>eil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>en U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>icht<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L \u2013 IA<span class=\"_ _1\"></span>S 3<span class=\"_ _1\"></span>9:<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>r\u00e4u<span class=\"_ _1\"></span>\u00df<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>f\u00fcgb<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _159\"> </span>-45.299<span class=\"_ _34\"> </span>-45.299<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>eil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en n<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>kon<span class=\"_ _1\"></span>sol<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>icht<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39:<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Zu<span class=\"_ _1\"></span>r Ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>f\u00fcg<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>-28<span class=\"_ _1\"></span>.078<span class=\"_ _35\"> </span>6.69<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-21.380<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _15a\"> </span>8.772.54<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>-10.58<span class=\"_ _1\"></span>9<span class=\"_ _c7\"> </span>4.300.3<span class=\"_ _1\"></span>95<span class=\"_ _3ca\"> </span>216.330<span class=\"_ _3ca\"> </span>13.278.6<span class=\"_ _1\"></span>76<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _125\"> </span>8.645.4<span class=\"_ _1\"></span>46<span class=\"_ _3ca\"> </span>-10.58<span class=\"_ _1\"></span>9<span class=\"_ _c7\"> </span>4.006.3<span class=\"_ _1\"></span>63<span class=\"_ _3ca\"> </span>164.093<span class=\"_ _3ca\"> </span>12.805.3<span class=\"_ _1\"></span>13<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Von<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>sl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>\u00dcb<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _13d\"> </span>3.5<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>251<span class=\"_ _3ca\"> </span>3.751<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>920.971<span class=\"_ _3ca\"> </span>163.617<span class=\"_ _3ca\"> </span>1.084.58<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _15c\"> </span>455.448<span class=\"_ _3ca\"> </span>455.448<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _df\"> </span>45<span class=\"_ _1\"></span>.299<span class=\"_ _3ca\"> </span>91<span class=\"_ _3ca\"> </span>45.390<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>bund<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>t kons<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>iert<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 28.078<span class=\"_ _3ca\"> </span>1.211<span class=\"_ _3ca\"> </span>29.289<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>ves<span class=\"_ _1\"></span>tm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>fond<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _136\"> </span>2.<span class=\"_ _1\"></span>772.924<span class=\"_ _3ca\"> </span>-3.192<span class=\"_ _14d\"> </span>2.<span class=\"_ _1\"></span>769.732<span class=\"_ _3ca\"> </span>Von<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>lgsw<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rks<span class=\"_ _1\"></span>am z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m b<span class=\"_ _1\"></span>eiz<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>aten<span class=\"_ _1\"></span>*<span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>2.11<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>2.115<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge Na<span class=\"_ _1\"></span>ch A<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CI \u2013<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>: E<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>lgsw<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ksam z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>izu<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>leg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>e fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte*<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>-40.804<span class=\"_ _34\"> </span>-40.804<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch Z<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Z<span class=\"_ _1\"></span>ahlu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>el\u00e4q<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span>te b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C \u2013<span class=\"_ _1\"></span> IAS <span class=\"_ _1\"></span>39<span class=\"_ _1\"></span>: <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>onds<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>exge<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _15e\"> </span>-179.053<span class=\"_ _fc\"> </span>-179.053<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch D<span class=\"_ _1\"></span>epo<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4ge \u2013<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IAS<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>9: Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>nds<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>exge<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>en Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _b0\"> </span>-10.589<span class=\"_ _15f\"> </span>-10.589<span class=\"_ _3ca\"> </span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _160\"> </span>127.094<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>294.032<span class=\"_ _3ca\"> </span>52.237<span class=\"_ _3ca\"> </span>473.363<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Von<span class=\"_ _1\"></span> Zu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>\u00e4u\u00df<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>erf\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>en A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>294.032<span class=\"_ _3ca\"> </span>52.237<span class=\"_ _3ca\"> </span>346.269<span class=\"_ _3ca\"> </span>Summe f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>ler Ver<span class=\"_ _1\"></span>m\u00f6genswerte gem. I<span class=\"_ _1\"></span>FRS 9 <span class=\"_ _fd\"> </span>43.227.281<span class=\"_ _3ca\"> </span>-116.0<span class=\"_ _1\"></span>96<span class=\"_ _54\"> </span>23.675<span class=\"_ _3ca\"> </span>247.092<span class=\"_ _3ca\"> </span>43.381.9<span class=\"_ _1\"></span>52<span class=\"_ _3ca\"> </span>*Inklusive H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndel<span class=\"_ _d\"></span>sbestand<span class=\"_ _3ca\"> </span>Kate<span class=\"_ _1\"></span>gorien und \u00dcber<span class=\"_ _1\"></span>leitung Buc<span class=\"_ _1\"></span>hwerte<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span></span>Anpassungen<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>1<span class=\"_ _1\"></span>.1.2022<span class=\"_ _3ca\"> </span>IAS<span class=\"_ _1\"></span> 39-<span class=\"_ _3ca\"> </span>Buchwert<span class=\"_ _3ca\"> </span>Umbuchung IFRS <span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span>Umgliederun<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span>Bewertung<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9-<span class=\"_ _3ca\"> </span>Buchwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>bei<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ulege<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n Z<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> <span class=\"_ _161\"> </span>2.705<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>643<span class=\"_ _3ca\"> </span>524<span class=\"_ _3ca\"> </span>3.872<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rpf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>tend<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _131\"> </span>2.705<span class=\"_ _3ca\"> </span>524<span class=\"_ _3ca\"> </span>3.229<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>t b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FV<span class=\"_ _1\"></span>tPL<span class=\"_ _1\"></span> <span class=\"_ _b4\"> </span>643<span class=\"_ _3ca\"> </span>643<span class=\"_ _3ca\"> </span>Zu fo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>gef<span class=\"_ _1\"></span>\u00fchrt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n An<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>haff<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gsko<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _162\"> </span>2.939.98<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>219.046<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.159.03<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f8\"> </span>2<span class=\"_ _1\"></span>.620.347<span class=\"_ _3ca\"> </span>222<span class=\"_ _3ca\"> </span>2.620.56<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>319.640<span class=\"_ _3ca\"> </span>218.824<span class=\"_ _3ca\"> </span>538.464<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _164\"> </span>2.942.69<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>219.689<span class=\"_ _3ca\"> </span>524<span class=\"_ _3ca\"> </span>3.162.90<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Die <span class=\"_ _e\"></span>folgende <span class=\"_ _f\"> </span>T<span class=\"_ _4\"></span>abe<span class=\"_ _1\"></span>lle <span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>eigt <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>\u00dcberlei<span class=\"_ _d\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>des <span class=\"_ _f\"> </span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ner\u00f6<span class=\"_ _a\"></span>ff<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>bilanzwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts <span class=\"_ _f\"></span>der <span class=\"_ _f\"></span>W<span class=\"_ _a\"></span>ertberichtigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _f\"> </span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>\u00e4lle<span class=\"_ _3ca\"> </span>gem\u00e4<span class=\"_ _d\"></span>\u00df IAS 39 a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f die <span class=\"_ _a\"></span>Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e f\u00fcr erwar<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ete Kr<span class=\"_ _a\"></span>editve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste g<span class=\"_ _a\"></span>em\u00e4\u00df IFRS 9<span class=\"_ _a\"></span>.<span class=\"_ _3ca\"> </span>\u00dcberleitung<span class=\"_ _1\"></span> Wertbe<span class=\"_ _1\"></span>richtigung<span class=\"_ _1\"></span> <span class=\"_ _165\"> </span><span class=\"fs7\">IAS<span class=\"_ _1\"></span> 39-Buchwert<span class=\"_ _3ca\"> </span></span>zum 31.12.2<span class=\"_ _1\"></span>021<span class=\"_ _3ca\"> </span>Anpassungen<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9-Buchwert<span class=\"_ _3ca\"> </span>zum 1.1.202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>beiz<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>ege<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Zeit<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> <span class=\"_ _166\"> </span>12.968<span class=\"_ _3ca\"> </span>48.164<span class=\"_ _3ca\"> </span>61.132<span class=\"_ _3ca\"> </span>Erfo<span class=\"_ _1\"></span>lg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>m z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>ule<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>n Z<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>wer<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>te f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nzie<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _3ca\"> </span>* <span class=\"_ _167\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Re<span class=\"_ _1\"></span>klas<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fiz<span class=\"_ _1\"></span>ieru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u K<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>e: <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FVt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span> <span class=\"_ _14a\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Zur <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>u\u00dfe<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>gba<span class=\"_ _1\"></span>re f<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>zie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nswe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _168\"> </span>12.968<span class=\"_ _3ca\"> </span>48.162<span class=\"_ _3ca\"> </span>61.130<span class=\"_ _3ca\"> </span>Re<span class=\"_ _1\"></span>klas<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fiz<span class=\"_ _1\"></span>ieru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u K<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>e: <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FVt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span> <span class=\"_ _169\"> </span>12.968<span class=\"_ _3ca\"> </span>48.162<span class=\"_ _3ca\"> </span>61.130<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C <span class=\"_ _1\"></span>(A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>slei<span class=\"_ _1\"></span>hu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d Fo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>deru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n,<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ur E<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>df\u00e4l<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>gkeit<span class=\"_ _3ca\"> </span>ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>, A<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _16a\"> </span>15.508<span class=\"_ _3ca\"> </span>10.196<span class=\"_ _3ca\"> </span>25.704<span class=\"_ _3ca\"> </span>Re<span class=\"_ _1\"></span>klas<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fiz<span class=\"_ _1\"></span>ieru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u K<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>e: <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> AC<span class=\"_ _1\"></span> <span class=\"_ _16b\"> </span>15.508<span class=\"_ _3ca\"> </span>10.196<span class=\"_ _3ca\"> </span>25.704<span class=\"_ _3ca\"> </span>*Inklusive H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndel<span class=\"_ _d\"></span>sbestand<span class=\"_ _3ca\"> </span>Im F<span class=\"_ _1\"></span>olg<span class=\"_ _a\"></span>enden wer<span class=\"_ _a\"></span>den die Klasse<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>von Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instrum<span class=\"_ _a\"></span>enten gem. IAS 39<span class=\"_ _a\"></span>- <span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>zw<span class=\"_ _a\"></span>. IFRS 9-<span class=\"_ _a\"></span>Kategori<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n an<span class=\"_ _d\"></span>hand ihr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Bu<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hw<span class=\"_ _a\"></span>erte<span class=\"_ _3ca\"> </span>gegen\u00fcbe<span class=\"_ _a\"></span>rgestellt. <span class=\"_ _8\"> </span>Die <span class=\"_ _8\"> </span>ausge<span class=\"_ _a\"></span>wiesene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>Buch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>der <span class=\"_ _7\"> </span>Ka<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>egorie <span class=\"_ _7\"> </span>bewertet <span class=\"_ _7\"> </span>zu<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>AC <span class=\"_ _13\"> </span>w<span class=\"_ _d\"></span>eiche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>zwischen <span class=\"_ _8\"> </span>den <span class=\"_ _7\"> </span>be<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>Bewert<span class=\"_ _a\"></span>ungsstandar<span class=\"_ _a\"></span>ds <span class=\"_ _e\"></span>ab, <span class=\"_ _e\"></span>da <span class=\"_ _e\"></span>gem. <span class=\"_ _e\"></span>IFRS<span class=\"_ _a\"></span> 9 <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kov<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>orge <span class=\"_ _f\"> </span>beim<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Bu<span class=\"_ _d\"></span>chwert<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>zu <span class=\"_ _f\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ist. <span class=\"_ _e\"></span>Zus<span class=\"_ _a\"></span>\u00e4tzlich <span class=\"_ _f\"></span>ist <span class=\"_ _3\"></span>zu<span class=\"_ _3ca\"> </span>ber\u00fccksi<span class=\"_ _a\"></span>chtigen,  dass <span class=\"_ _12\"> </span>de<span class=\"_ _d\"></span>r  Ko<span class=\"_ _d\"></span>nzern  unter <span class=\"_ _12\"> </span>IFRS 9 <span class=\"_ _10\"> </span>z<span class=\"_ _1\"></span>ur  Dir<span class=\"_ _a\"></span>ty<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _a\"></span>alue-Bil<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g  g<span class=\"_ _a\"></span>ewechs<span class=\"_ _a\"></span>elt  hat.  Die  A<span class=\"_ _a\"></span>bweic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung  d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span>Bilanz<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _d\"></span> ist a<span class=\"_ _a\"></span>uch b<span class=\"_ _d\"></span>ei je<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>Kategorien,<span class=\"_ _a\"></span> die Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzinstrum<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>zum beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>enden Zei<span class=\"_ _d\"></span>twe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>bewe<span class=\"_ _d\"></span>rten, i<span class=\"_ _a\"></span>n der Di<span class=\"_ _d\"></span>rty <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>alue-<span class=\"_ _3ca\"> </span>Bilanzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung b<span class=\"_ _a\"></span>egr\u00fcndet. N\u00e4<span class=\"_ _a\"></span>here <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>nfo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>matio<span class=\"_ _a\"></span>nen zur ge<span class=\"_ _d\"></span>\u00e4ndert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Rechn<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsm<span class=\"_ _a\"></span>ethode si<span class=\"_ _d\"></span>nd ab Seit<span class=\"_ _a\"></span>e 51 zu fin<span class=\"_ _a\"></span>den.<span class=\"_ _3ca\"> </span>Kate<span class=\"_ _1\"></span>gorien und Buc<span class=\"_ _1\"></span>hwerte<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span><span class=\"fs7\">IA<span class=\"_ _1\"></span>S 39-<span class=\"_ _1\"></span>Kategorie <span class=\"_ _16c\"> </span>IFRS <span class=\"_ _1\"></span>9-Kategor<span class=\"_ _1\"></span>ie <span class=\"_ _6e\"> </span>IA<span class=\"_ _1\"></span>S 39-<span class=\"_ _1\"></span>Buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _3ca\"> </span></span>zum 31.12.2<span class=\"_ _1\"></span>021<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9-Buchwert<span class=\"_ _3ca\"> </span>zum 1.1.202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l-<span class=\"_ _3ca\"> </span>\u00e4qu<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span>te<span class=\"_ _3ca\"> </span>2.635.38<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.727.40<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zahlungs<span class=\"_ _1\"></span>mittel und<span class=\"_ _1\"></span> Zahlungsm<span class=\"_ _1\"></span>ittel\u00e4quivalente<span class=\"_ _3ca\"> </span>Zahlungs<span class=\"_ _1\"></span>mittel und<span class=\"_ _3ca\"> </span>Zahlungs<span class=\"_ _1\"></span>mittel\u00e4quivalente<span class=\"_ _1\"></span> <span class=\"_ _cf\"> </span>2.456.3<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>2.558.99<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Finanzin<span class=\"_ _1\"></span>strumente d<span class=\"_ _1\"></span>er fonds- un<span class=\"_ _1\"></span>d indexg<span class=\"_ _1\"></span>ebunden<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span>Lebensversi<span class=\"_ _1\"></span>cherung<span class=\"_ _3ca\"> </span>Zahlungs<span class=\"_ _1\"></span>mittel und<span class=\"_ _3ca\"> </span>Zahlungs<span class=\"_ _1\"></span>mittel\u00e4quivalente<span class=\"_ _1\"></span> <span class=\"_ _144\"> </span>179.0<span class=\"_ _1\"></span>53<span class=\"_ _3ca\"> </span>168.413<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _16d\"> </span>40.017.9<span class=\"_ _1\"></span>77<span class=\"_ _3ca\"> </span>40.397.0<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _16e\"> </span>2.156.06<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>691.930<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>leihungen <span class=\"_ _16f\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _170\"> </span>2.152.56<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>688.179<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>leihungen <span class=\"_ _16f\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> <span class=\"_ _171\"> </span>3.500<span class=\"_ _3ca\"> </span>3.751<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>25.926.0<span class=\"_ _1\"></span>34<span class=\"_ _3ca\"> </span>28.260.8<span class=\"_ _1\"></span>37<span class=\"_ _3ca\"> </span>Bis z<span class=\"_ _1\"></span>ur Endf\u00e4llig<span class=\"_ _1\"></span>keit gehaltene finanz<span class=\"_ _1\"></span>ielle Verm\u00f6gens<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>werte<span class=\"_ _3ca\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC<span class=\"_ _3ca\"> </span>529.794<span class=\"_ _3ca\"> </span>1.063.82<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Bis z<span class=\"_ _1\"></span>ur Endf\u00e4llig<span class=\"_ _1\"></span>keit gehaltene finanz<span class=\"_ _1\"></span>ielle Verm\u00f6gens<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>werte<span class=\"_ _3ca\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtOCI<span class=\"_ _3ca\"> </span>2.027.92<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.137.44<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte<span class=\"_ _3ca\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtOCI<span class=\"_ _3ca\"> </span>21.090.2<span class=\"_ _1\"></span>10<span class=\"_ _3ca\"> </span>22.229.2<span class=\"_ _1\"></span>24<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte<span class=\"_ _3ca\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _3ca\"> </span>1.215.00<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.449.64<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Finanzin<span class=\"_ _1\"></span>strumente d<span class=\"_ _1\"></span>er fonds- un<span class=\"_ _1\"></span>d indexg<span class=\"_ _1\"></span>ebunden<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span>Lebensversi<span class=\"_ _1\"></span>cherung<span class=\"_ _3ca\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _3ca\"> </span>929.771<span class=\"_ _3ca\"> </span>1.247.37<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete<span class=\"_ _3ca\"> </span>finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>*<span class=\"_ _3ca\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtOCI<span class=\"_ _3ca\"> </span>40.804<span class=\"_ _3ca\"> </span>40.804<span class=\"_ _3ca\"> </span>Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete<span class=\"_ _3ca\"> </span>finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>*<span class=\"_ _3ca\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _3ca\"> </span>92.526<span class=\"_ _3ca\"> </span>92.526<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei<span class=\"_ _3ca\"> </span>Kred<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>tut<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _14a\"> </span>Bewertet zu A<span class=\"_ _1\"></span>C<span class=\"_ _3ca\"> </span>872.227<span class=\"_ _3ca\"> </span>709.568<span class=\"_ _3ca\"> </span>Kate<span class=\"_ _1\"></span>gorien und Buc<span class=\"_ _1\"></span>hwerte<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span><span class=\"fs1c\">IA<span class=\"_ _1\"></span>S 39-<span class=\"_ _1\"></span>Kategorie <span class=\"_ _16c\"> </span>IFRS 9-K<span class=\"_ _1\"></span>ategorie <span class=\"_ _6e\"> </span>I<span class=\"_ _1\"></span>AS 3<span class=\"_ _1\"></span>9-Buchwert </span>zum 31.12.2<span class=\"_ _1\"></span>021<span class=\"_ _3ca\"> </span>IFRS <span class=\"_ _1\"></span>9-Buchwert zum 1.1.202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s   <span class=\"_ _173\"> </span>  <span class=\"_ _174\"> </span>10.255.0<span class=\"_ _1\"></span>45<span class=\"_ _3ca\"> </span>9.831.02<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 2.772.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>2.769.73<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Finanzin<span class=\"_ _1\"></span>strumente d<span class=\"_ _1\"></span>er fonds- un<span class=\"_ _1\"></span>d indexg<span class=\"_ _1\"></span>ebunden<span class=\"_ _1\"></span>en Lebensversi<span class=\"_ _1\"></span>cherung Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 7.404.97<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>6.984.15<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e* Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 77.144<span class=\"_ _3ca\"> </span>77.144<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e* Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 30.066<span class=\"_ _3ca\"> </span>32.181<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _bc\"> </span> <span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>  <span class=\"_ _140\"> </span>778.541<span class=\"_ _3ca\"> </span>871.475<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span>   <span class=\"_ _173\"> </span>  <span class=\"_ _140\"> </span>499.0<span class=\"_ _1\"></span>25<span class=\"_ _3ca\"> </span>583.857<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte Bewertet z<span class=\"_ _1\"></span>u FVtOCI 35.968<span class=\"_ _3ca\"> </span>35.968<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 455.449<span class=\"_ _3ca\"> </span>541.221<span class=\"_ _3ca\"> </span>Finanzin<span class=\"_ _1\"></span>strumente d<span class=\"_ _1\"></span>er fonds- un<span class=\"_ _1\"></span>d indexg<span class=\"_ _1\"></span>ebunden<span class=\"_ _1\"></span>en Lebensversi<span class=\"_ _1\"></span>cherung Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 940<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e* Bewertet z<span class=\"_ _1\"></span>u FVtOCI 388<span class=\"_ _3ca\"> </span>388<span class=\"_ _3ca\"> </span>Erfolgsw<span class=\"_ _1\"></span>irksam zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewertete finanzielle Verm\u00f6gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span>e* Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 6.280<span class=\"_ _3ca\"> </span>6.280<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>   <span class=\"_ _173\"> </span>  <span class=\"_ _175\"> </span>96.163<span class=\"_ _3ca\"> </span>96.356<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte Bewertet z<span class=\"_ _1\"></span>u FVtOCI 50.864<span class=\"_ _3ca\"> </span>50.966<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 45.299<span class=\"_ _3ca\"> </span>45.390<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kons<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>iert<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>   <span class=\"_ _173\"> </span>  <span class=\"_ _140\"> </span>183.3<span class=\"_ _1\"></span>53<span class=\"_ _3ca\"> </span>191.262<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte Bewertet z<span class=\"_ _1\"></span>u FVtOCI 155.275<span class=\"_ _3ca\"> </span>161.973<span class=\"_ _3ca\"> </span>Zur Ver\u00e4u\u00df<span class=\"_ _1\"></span>erung verf\u00fcgb<span class=\"_ _1\"></span>are finanzielle <span class=\"_ _1\"></span>Verm\u00f6gens-<span class=\"_ _3ca\"> </span>werte Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> 28.078<span class=\"_ _3ca\"> </span>29.289<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _176\"> </span>Aus<span class=\"_ _1\"></span>leihungen<span class=\"_ _1\"></span>, Forderungen<span class=\"_ _1\"></span> und Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _177\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _178\"> </span>574.276<span class=\"_ _3ca\"> </span>257.526<span class=\"_ _3ca\"> </span>Summe f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>ler Ver<span class=\"_ _1\"></span>m\u00f6genswerte gem. I<span class=\"_ _1\"></span>FRS 9 <span class=\"_ _179\"> </span>43.227.6<span class=\"_ _1\"></span>39<span class=\"_ _3ca\"> </span>43.381.9<span class=\"_ _1\"></span>52<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _55\"> </span>  <span class=\"_ _173\"> </span>  <span class=\"_ _ad\"> </span>2.939.987<span class=\"_ _3ca\"> </span>3.159.03<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _54\"> </span>Bewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _f9\"> </span>Bew<span class=\"_ _1\"></span>ertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _170\"> </span>1.461.286<span class=\"_ _3ca\"> </span>1.493.59<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en Bewertet z<span class=\"_ _1\"></span>u AC <span class=\"_ _17a\"> </span>Bewertet z<span class=\"_ _1\"></span>u AC 351.087<span class=\"_ _3ca\"> </span>351.087<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _65\"> </span>B<span class=\"_ _1\"></span>ewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _f9\"> </span>B<span class=\"_ _1\"></span>ewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _178\"> </span>594.614<span class=\"_ _3ca\"> </span>594.836<span class=\"_ _3ca\"> </span>Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Bewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _f9\"> </span>B<span class=\"_ _1\"></span>ewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _178\"> </span>181.048<span class=\"_ _3ca\"> </span>181.048<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _be\"> </span>B<span class=\"_ _1\"></span>ewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _f9\"> </span>B<span class=\"_ _1\"></span>ewertet zu A<span class=\"_ _1\"></span>C <span class=\"_ _178\"> </span>351.952<span class=\"_ _3ca\"> </span>538.463<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>  <span class=\"_ _173\"> </span>  <span class=\"_ _17b\"> </span>2.705<span class=\"_ _3ca\"> </span>3.872<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _145\"> </span>Bew<span class=\"_ _1\"></span>ertet zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert <span class=\"_ _17c\"> </span>Bewertet z<span class=\"_ _1\"></span>u FVtPL<span class=\"_ _1\"></span> <span class=\"_ _171\"> </span>2.705<span class=\"_ _3ca\"> </span>3.229<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>tPL<span class=\"_ _1\"></span> Bewertet z<span class=\"_ _1\"></span>um beiz<span class=\"_ _1\"></span>ulegenden<span class=\"_ _1\"></span> Zeitwert <span class=\"_ _17c\"> </span>Bewertet zu<span class=\"_ _1\"></span> FVtPL 643<span class=\"_ _3ca\"> </span>Summe f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>ler Ver<span class=\"_ _1\"></span>bindlichkeite<span class=\"_ _1\"></span>n gem. IFRS 9 <span class=\"_ _17d\"> </span>2.942.69<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>3.162.90<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>*Inklusive H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndel<span class=\"_ _d\"></span>sbestand Bei <span class=\"_ _f\"> </span>Sch<span class=\"_ _d\"></span>uldinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten, <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>bisher <span class=\"_ _f\"> </span>gem\u00e4<span class=\"_ _a\"></span>\u00df <span class=\"_ _11\"> </span>IAS 39<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>als <span class=\"_ _f\"> </span>desig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iert <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>rfolgs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ksam <span class=\"_ _e\"></span>zum <span class=\"_ _f\"></span>bei<span class=\"_ _a\"></span>zulegenden <span class=\"_ _e\"></span>Zeitwert <span class=\"_ _f\"> </span>bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>et ware<span class=\"_ _a\"></span>n (IAS 39-K<span class=\"_ _a\"></span>ategorie: <span class=\"_ _d\"></span>Erfol<span class=\"_ _a\"></span>gswirksam <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en Zeitwer<span class=\"_ _a\"></span>t bewertet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente), ist <span class=\"_ _a\"></span>zu \u00fcberp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcf<span class=\"_ _d\"></span>en, <span class=\"_ _a\"></span>ob<span class=\"_ _1\"></span> das <span class=\"_ _1\"></span>Kriterium<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>Erfass<span class=\"_ _a\"></span>ung z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>fortg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f\u00fc<span class=\"_ _d\"></span>hrten <span class=\"_ _1\"></span>Ans<span class=\"_ _a\"></span>chaff<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>ten <span class=\"_ _1\"></span>oder er<span class=\"_ _1\"></span>fol<span class=\"_ _d\"></span>gs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>eut<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>al z<span class=\"_ _1\"></span>um<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iz<span class=\"_ _d\"></span>ulegend<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>Zeitw<span class=\"_ _a\"></span>ert <span class=\"_ _1\"></span>im sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>E<span class=\"_ _d\"></span>rgeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>war<span class=\"_ _4\"></span>. <span class=\"_ _3\"></span>Sofe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>dies<span class=\"_ _d\"></span>es <span class=\"_ _1\"></span>nicht <span class=\"_ _3\"></span>erf\u00fcllt <span class=\"_ _1\"></span>war <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>aufgr<span class=\"_ _a\"></span>und <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Gesc<span class=\"_ _d\"></span>h\u00e4ftsmod<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>diese <span class=\"_ _3\"></span>Inst<span class=\"_ _a\"></span>rumente <span class=\"_ _1\"></span>auf Basis des <span class=\"_ _a\"></span>beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>n Zeitw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>euert wur<span class=\"_ _a\"></span>den, wer<span class=\"_ _a\"></span>den di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erpfl<span class=\"_ _d\"></span>ichte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d be<span class=\"_ _a\"></span>wertet zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtPL <span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gorisi<span class=\"_ _a\"></span>ert. Klassen\u00fcbe<span class=\"_ _1\"></span>rleitung<span class=\"_ _3ca\"> </span>Designiert<span class=\"_ _1\"></span> bewertet<span class=\"_ _1\"></span> zu FVtPL<span class=\"_ _3ca\"> </span>Verpfli<span class=\"_ _1\"></span>chtend bewertet<span class=\"_ _3ca\"> </span>zu FVtOCI<span class=\"_ _3ca\"> </span>Designier<span class=\"_ _1\"></span>t bewerte<span class=\"_ _1\"></span>t zu<span class=\"_ _3ca\"> </span>FVtOCI<span class=\"_ _3ca\"> </span>Verpfli<span class=\"_ _1\"></span>chtend bewertet<span class=\"_ _3ca\"> </span>zu FVtPL<span class=\"_ _3ca\"> </span>Designier<span class=\"_ _1\"></span>t bewerte<span class=\"_ _1\"></span>t zu<span class=\"_ _3ca\"> </span>FVtPL<span class=\"_ _3ca\"> </span>inTEU<span class=\"_ _1\"></span>R<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _161\"> </span>40.<span class=\"_ _1\"></span>804<span class=\"_ _3ca\"> </span>388<span class=\"_ _3ca\"> </span>206.017<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _17e\"> </span>40.804<span class=\"_ _3ca\"> </span>92.526<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _17f\"> </span>77.144<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _180\"> </span>30.066<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _181\"> </span>388<span class=\"_ _3ca\"> </span>6.281<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _182\"> </span>3.229<span class=\"_ _3ca\"> </span>643<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _a2\"> </span>3.229<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _17f\"> </span>643<span class=\"_ _3ca\"> </span>Wese<span class=\"_ _a\"></span>ntliche Sch\u00e4tzu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd Er<span class=\"_ _a\"></span>me<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>tsc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>gen<span class=\"_ _3ca\"> </span>Die <span class=\"_ _e\"></span>get<span class=\"_ _1\"></span>ro<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>fenen <span class=\"_ _e\"></span>we<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>entliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Sch<span class=\"_ _d\"></span>\u00e4tzung<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>und <span class=\"_ _f\"> </span>Ermess<span class=\"_ _a\"></span>ensentsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eidu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>im <span class=\"_ _f\"></span>Z<span class=\"_ _d\"></span>usamm<span class=\"_ _a\"></span>enhang <span class=\"_ _f\"> </span>mit <span class=\"_ _e\"></span>Fina<span class=\"_ _d\"></span>nzinstrum<span class=\"_ _a\"></span>enten<span class=\"_ _3ca\"> </span>sind in A<span class=\"_ _a\"></span>nhangang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be 24.2. <span class=\"_ _d\"></span>W<span class=\"_ _a\"></span>ertmind<span class=\"_ _a\"></span>erungsaufw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd f<span class=\"_ _a\"></span>\u00fcr finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6genswer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b Seit<span class=\"_ _a\"></span>e 145 d<span class=\"_ _d\"></span>argelegt.<span class=\"_ _3ca\"> </span>IFRS 17 \u2013<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>RSICH<span class=\"_ _d\"></span>ERUNGSV<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>RT<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>\u00c4<span class=\"_ _a\"></span>GE<span class=\"_ _3ca\"> </span>Allgemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es<span class=\"_ _3ca\"> </span>Am <span class=\"_ _1\"></span>25. Juni 2020<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ver<span class=\"_ _d\"></span>\u00f6f<span class=\"_ _a\"></span>fentlichte <span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>IASB <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Rechnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gslegu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>andar<span class=\"_ _d\"></span>d <span class=\"_ _1\"></span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherungsver<span class=\"_ _a\"></span>tr\u00e4ge <span class=\"_ _3\"></span>(I<span class=\"_ _d\"></span>FRS 17<span class=\"_ _d\"></span>). <span class=\"_ _1\"></span>Infolge-<span class=\"_ _3ca\"> </span>dessen <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tzt <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span>FRS 1<span class=\"_ _d\"></span>7 <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>bisherige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Standar<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>IFRS 4 f<span class=\"_ _2\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>am od<span class=\"_ _a\"></span>er n<span class=\"_ _a\"></span>ach <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> 1. <span class=\"_ _d\"></span>J\u00e4n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er 202<span class=\"_ _a\"></span>3 b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>esc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ftsj<span class=\"_ _d\"></span>ahre<span class=\"_ _3ca\"> </span>auf <span class=\"_ _2\"></span>EU-Eben<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>IFRS 4 <span class=\"_ _2\"></span>sc<span class=\"_ _a\"></span>hrieb <span class=\"_ _2\"></span>ke<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>vertr\u00e4ge <span class=\"_ _2\"></span>vo<span class=\"_ _d\"></span>r <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>erm\u00f6glich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>Unternehm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>statt<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span><span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span>bei der Be<span class=\"_ _d\"></span>wertung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itge<span class=\"_ _a\"></span>hend lokale Bil<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ors<span class=\"_ _a\"></span>chriften anzu<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en. Die VIG hat v<span class=\"_ _a\"></span>on<span class=\"_ _3ca\"> </span>diesem  W<span class=\"_ _a\"></span>ahlre<span class=\"_ _a\"></span>cht  Gebrau<span class=\"_ _a\"></span>ch <span class=\"_ _7\"> </span>gem<span class=\"_ _a\"></span>acht.  Dur<span class=\"_ _a\"></span>ch <span class=\"_ _7\"> </span>I<span class=\"_ _a\"></span>FRS 17  wer<span class=\"_ _a\"></span>den  er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>mals  vom  IASB  ein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eitlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>  Rechn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsleg<span class=\"_ _a\"></span>ungs-<span class=\"_ _3ca\"> </span>methode<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge vo<span class=\"_ _a\"></span>rgeschrieb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. Die VIG h<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Anw<span class=\"_ _a\"></span>endung der \u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>angsvorsc<span class=\"_ _a\"></span>hriften in <span class=\"_ _a\"></span>Anhang C <span class=\"_ _d\"></span>zu IFRS 17 <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>sinform<span class=\"_ _a\"></span>atione<span class=\"_ _d\"></span>n f\u00fcr 2022<span class=\"_ _a\"></span> ange-<span class=\"_ _3ca\"> </span>passt. Di<span class=\"_ _d\"></span>e A<span class=\"_ _d\"></span>rt der \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungen von Re<span class=\"_ _a\"></span>chnungsleg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>ethoden <span class=\"_ _a\"></span>kann folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ma<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>usamm<span class=\"_ _a\"></span>engefasst <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: \u00c4nderu<span class=\"_ _d\"></span>ngen der<span class=\"_ _d\"></span> Klassifizi<span class=\"_ _a\"></span>erung un<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> Bewertu<span class=\"_ _a\"></span>ng<span class=\"_ _3ca\"> </span>Durc<span class=\"_ _a\"></span>h die<span class=\"_ _a\"></span> An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>IFRS 17<span class=\"_ _a\"></span> erfolg<span class=\"_ _d\"></span>t <span class=\"_ _a\"></span>keine<span class=\"_ _a\"></span> \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>g<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r g<span class=\"_ _a\"></span>runds\u00e4<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>Klassifizier<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>.<span class=\"_ _3ca\"> </span>Dieser Sta<span class=\"_ _d\"></span>ndard l<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt sp<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>ifi<span class=\"_ _a\"></span>sche Gru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds\u00e4tz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> f\u00fcr den A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sa<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>z und die <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ausgest<span class=\"_ _a\"></span>ellten V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4g<span class=\"_ _d\"></span>en<span class=\"_ _3ca\"> </span>und gehalt<span class=\"_ _a\"></span>enen R\u00fc<span class=\"_ _d\"></span>ckve<span class=\"_ _d\"></span>rsicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsv<span class=\"_ _d\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fest.<span class=\"_ _3ca\"> </span>Anhand fol<span class=\"_ _a\"></span>gender Sc<span class=\"_ _a\"></span>hritte<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d eruie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t, ob <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtrag die Kri<span class=\"_ _a\"></span>ter<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>es V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtrags g<span class=\"_ _a\"></span>em\u00e4\u00df I<span class=\"_ _d\"></span>FRS 17 <span class=\"_ _d\"></span>erf\u00fcll<span class=\"_ _d\"></span>t:<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Identifizieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g, ob di<span class=\"_ _a\"></span>e V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span> sig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ifi<span class=\"_ _d\"></span>kant<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erung<span class=\"_ _a\"></span>srisiko eine<span class=\"_ _d\"></span>r ander<span class=\"_ _a\"></span>en Par<span class=\"_ _d\"></span>tei (V<span class=\"_ _2\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>nehm<span class=\"_ _d\"></span>er:in)<span class=\"_ _3ca\"> </span>enthalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Da<span class=\"_ _a\"></span>zu wird <span class=\"_ _d\"></span>gepr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ft, ob <span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e V<span class=\"_ _2\"></span>erpflicht<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Entsch\u00e4digu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>neh<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>thalt<span class=\"_ _a\"></span>en ist, wenn<span class=\"_ _3ca\"> </span>ein festg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>legt<span class=\"_ _a\"></span>es ungewisses <span class=\"_ _a\"></span>k\u00fcnftiges <span class=\"_ _a\"></span>versiche<span class=\"_ _d\"></span>rtes Er<span class=\"_ _a\"></span>eignis <span class=\"_ _a\"></span>die V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>neh<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ach<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>g betrif<span class=\"_ _a\"></span>ft;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Abtren<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> spezif<span class=\"_ _a\"></span>ischen eing<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ttete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ivat<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>nst\u00e4ndig abgr<span class=\"_ _2\"></span>enzbar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Ka<span class=\"_ _a\"></span>pitalanlageko<span class=\"_ _a\"></span>mponent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie<span class=\"_ _3ca\"> </span>eigenst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dig abg<span class=\"_ _a\"></span>re<span class=\"_ _d\"></span>nzbar<span class=\"_ _a\"></span>en G\u00fcte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n oder Di<span class=\"_ _a\"></span>enstleistung<span class=\"_ _d\"></span>en vo<span class=\"_ _a\"></span>m Ba<span class=\"_ _1\"></span>sis<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g. D<span class=\"_ _a\"></span>iese spezifizie<span class=\"_ _a\"></span>rten<span class=\"_ _3ca\"> </span>Kompon<span class=\"_ _a\"></span>enten sind <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ach <span class=\"_ _a\"></span>andere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Sta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dar<span class=\"_ _a\"></span>ds wie <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>a IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S <span class=\"_ _a\"></span>9 oder IFRS 15<span class=\"_ _a\"></span> zu bilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ier<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Der <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>rundlegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sa<span class=\"_ _d\"></span>tz <span class=\"_ _3\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>An<span class=\"_ _a\"></span>wendungsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eich <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>IFRS 17<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>falle<span class=\"_ _a\"></span>n, <span class=\"_ _3\"></span>ist <span class=\"_ _1\"></span>das <span class=\"_ _3\"></span>all<span class=\"_ _a\"></span>gemeine<span class=\"_ _3ca\"> </span>Bewert<span class=\"_ _a\"></span>ungsmodell <span class=\"_ _2\"></span>(General <span class=\"_ _2\"></span>Measur<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>Mod<span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>GMM<span class=\"_ _a\"></span>))<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>Zur <span class=\"_ _a\"></span>Bewert<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>einer <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>ruppe <span class=\"_ _2\"></span>von <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _3ca\"> </span>diesem A<span class=\"_ _a\"></span>nsatz sind f<span class=\"_ _d\"></span>olgen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds<span class=\"_ _d\"></span>\u00e4tze zu <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>achten: \u2022<span class=\"_ _8\"> </span>Es wird <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in <span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isiko<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>djus<span class=\"_ _a\"></span>tierter Bar<span class=\"_ _d\"></span>wert de<span class=\"_ _a\"></span>r k\u00fcnftigen <span class=\"_ _a\"></span>Er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>swerte<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>asst. Die k<span class=\"_ _a\"></span>\u00fcnftigen Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>flo<span class=\"_ _d\"></span>ws ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigen alle<span class=\"_ _3ca\"> </span>verf\u00fcgbar<span class=\"_ _a\"></span>en Info<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>matio<span class=\"_ _a\"></span>nen, die mit <span class=\"_ _a\"></span>beobacht<span class=\"_ _d\"></span>bar<span class=\"_ _a\"></span>en Markti<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>formatio<span class=\"_ _a\"></span>nen in Ein<span class=\"_ _a\"></span>klan<span class=\"_ _1\"></span>g s<span class=\"_ _a\"></span>tehen<span class=\"_ _3ca\"> </span>.<span class=\"_ _3ca\"> </span>\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Zu<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _d\"></span>tzlich <span class=\"_ _a\"></span>wird ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rfasst, <span class=\"_ _a\"></span>der den <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ei V<span class=\"_ _2\"></span>ertragsabs<span class=\"_ _a\"></span>chluss <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>oc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> r<span class=\"_ _a\"></span>ealisierte<span class=\"_ _a\"></span>n Gewinn (Co<span class=\"_ _a\"></span>ntractual Se<span class=\"_ _a\"></span>rvice Margin (CSM<span class=\"_ _a\"></span>)) aus <span class=\"_ _d\"></span>einer <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _d\"></span>pe vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge<span class=\"_ _a\"></span>n w<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>piegelt. \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Der Gewin<span class=\"_ _d\"></span>n aus ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Gruppe von <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> wi<span class=\"_ _d\"></span>rd f<span class=\"_ _d\"></span>\u00fcr je<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en Z<span class=\"_ _a\"></span>eitraum erf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst, f<span class=\"_ _d\"></span>\u00fcr d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span>ungen erb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ach<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den. W<span class=\"_ _a\"></span>enn z<span class=\"_ _d\"></span>u erwarte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> is<span class=\"_ _d\"></span>t, dass <span class=\"_ _a\"></span>eine Grupp<span class=\"_ _a\"></span>e v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> \u00fcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>den k<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nfti<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsz<span class=\"_ _d\"></span>eitraum <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>last<span class=\"_ _a\"></span>end wir<span class=\"_ _a\"></span>d, ist der sic<span class=\"_ _a\"></span>h daraus <span class=\"_ _d\"></span>ergeb<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlust unmi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>elbar als<span class=\"_ _d\"></span> Auf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>and <span class=\"_ _a\"></span>zu erfassen.<span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Sobald Abs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>bezahlt od<span class=\"_ _d\"></span>er eing<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>ten sind, wir<span class=\"_ _2\"></span>d ein <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sw<span class=\"_ _d\"></span>ert in d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Bi<span class=\"_ _d\"></span>la<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>z erfass<span class=\"_ _a\"></span>t, n<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>ch bevo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> der zugrundeli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertrag ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er G<span class=\"_ _d\"></span>rupp<span class=\"_ _d\"></span>e von <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _a\"></span>zugeord<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>wurde. Na<span class=\"_ _a\"></span>ch erfol<span class=\"_ _a\"></span>gte<span class=\"_ _1\"></span>r Zuo<span class=\"_ _a\"></span>rd<span class=\"_ _d\"></span>nung zu einer <span class=\"_ _d\"></span>Gruppe <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den die Abs<span class=\"_ _a\"></span>chlusskost<span class=\"_ _a\"></span>en in die e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsp<span class=\"_ _a\"></span>reche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de B<span class=\"_ _a\"></span>ewertung ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>zog<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>der ursp<span class=\"_ _a\"></span>r\u00fcnglich e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fasst<span class=\"_ _a\"></span>e direkt <span class=\"_ _a\"></span>zuord<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nbar<span class=\"_ _a\"></span>e V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>enswert wir<span class=\"_ _a\"></span>d a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgeb<span class=\"_ _a\"></span>ucht.  F\u00fcr <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>dir<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kt <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nnbere<span class=\"_ _a\"></span>chtigten <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Lebens-Sp<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>das <span class=\"_ _1\"></span>Bewert<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsm<span class=\"_ _d\"></span>odell Va<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iable<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Fee <span class=\"_ _1\"></span>Appro<span class=\"_ _d\"></span>ach <span class=\"_ _1\"></span>(VF<span class=\"_ _a\"></span>A) angewe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>t. <span class=\"_ _1\"></span>Der <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>erfolgt <span class=\"_ _1\"></span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>GM<span class=\"_ _a\"></span>M. <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>olge<span class=\"_ _a\"></span>bewertung unterschei<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>VF<span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>jedoch vom GMM i<span class=\"_ _a\"></span>nsofern, als di<span class=\"_ _d\"></span>e CSM <span class=\"_ _a\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>winnbet<span class=\"_ _a\"></span>eiligu<span class=\"_ _d\"></span>ng an<span class=\"_ _d\"></span>zupass<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n ist. <span class=\"_ _a\"></span> Im<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ergl<span class=\"_ _a\"></span>eic<span class=\"_ _a\"></span>h <span class=\"_ _11\"> </span>zum<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>GMM <span class=\"_ _f\"> </span>ver<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ach<span class=\"_ _a\"></span>t <span class=\"_ _11\"> </span>der <span class=\"_ _f\"> </span>Pr<span class=\"_ _a\"></span>emi<span class=\"_ _a\"></span>um <span class=\"_ _11\"> </span>All<span class=\"_ _a\"></span>oc<span class=\"_ _a\"></span>atio<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>Ap<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>oach<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>(P<span class=\"_ _2\"></span>AA<span class=\"_ _a\"></span>) <span class=\"_ _11\"> </span>die<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Ber<span class=\"_ _a\"></span>ech<span class=\"_ _d\"></span>nun<span class=\"_ _a\"></span>g <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>D<span class=\"_ _a\"></span>eck<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>r\u00fcck<span class=\"_ _a\"></span>stell<span class=\"_ _a\"></span>u<span class=\"_ _a\"></span>ng (Li<span class=\"_ _a\"></span>abili<span class=\"_ _a\"></span>ty fo<span class=\"_ _a\"></span>r Re<span class=\"_ _a\"></span>mai<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Co<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rage (<span class=\"_ _a\"></span>LRC<span class=\"_ _a\"></span>)). Di<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span>s Mod<span class=\"_ _a\"></span>ell k<span class=\"_ _a\"></span>ann <span class=\"_ _d\"></span>f\u00fcr<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ku<span class=\"_ _a\"></span>rzf<span class=\"_ _a\"></span>ristig<span class=\"_ _a\"></span>e V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>gsv<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>r\u00e4ge u<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fcr V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rungs<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>tr<span class=\"_ _a\"></span>\u00e4ge <span class=\"_ _a\"></span>mit <span class=\"_ _2\"></span>\u00e4hnl<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>hen <span class=\"_ _a\"></span>Be<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>tungs<span class=\"_ _a\"></span>erg<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>sen <span class=\"_ _2\"></span>wie <span class=\"_ _a\"></span>im<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>GMM<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>hera<span class=\"_ _a\"></span>ngez<span class=\"_ _a\"></span>oge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>In <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ni<span class=\"_ _a\"></span>chtl<span class=\"_ _a\"></span>ebe<span class=\"_ _d\"></span>n-<span class=\"_ _a\"></span>Spa<span class=\"_ _d\"></span>rt<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>wend<span class=\"_ _a\"></span>et <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>VIG <span class=\"_ _2\"></span>f\u00fcr all<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Ers<span class=\"_ _a\"></span>tve<span class=\"_ _a\"></span>rsic<span class=\"_ _a\"></span>her<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>sve<span class=\"_ _a\"></span>rtr<span class=\"_ _a\"></span>\u00e4ge<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>einem<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Dec<span class=\"_ _a\"></span>ku<span class=\"_ _d\"></span>ngs<span class=\"_ _a\"></span>zei<span class=\"_ _a\"></span>tra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>vo<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>maxi<span class=\"_ _a\"></span>m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>zw\u00f6lf<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Mon<span class=\"_ _a\"></span>ate<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>P<span class=\"_ _2\"></span>A<span class=\"_ _d\"></span>A<span class=\"_ _a\"></span> an<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>Da<span class=\"_ _a\"></span>r\u00fcb<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>naus<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _2\"></span>der P<span class=\"_ _2\"></span>AA<span class=\"_ _a\"></span> au<span class=\"_ _a\"></span>ch f\u00fc<span class=\"_ _a\"></span>r al<span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>hrj\u00e4<span class=\"_ _a\"></span>hrige<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>e<span class=\"_ _d\"></span>rtr<span class=\"_ _d\"></span>\u00e4g<span class=\"_ _a\"></span>e a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ewe<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>t, di<span class=\"_ _a\"></span>e di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>betr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fe<span class=\"_ _a\"></span>nden<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>gn<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>skri<span class=\"_ _a\"></span>teri<span class=\"_ _a\"></span>en g<span class=\"_ _a\"></span>em<span class=\"_ _d\"></span>. <span class=\"_ _a\"></span>IFRS<span class=\"_ _a\"></span> 17 <span class=\"_ _a\"></span>erf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>en.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span> Die<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Bewe<span class=\"_ _a\"></span>rtu<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>gru<span class=\"_ _a\"></span>nds\u00e4<span class=\"_ _a\"></span>tze <span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>es<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AA<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>ter<span class=\"_ _a\"></span>sch<span class=\"_ _a\"></span>eide<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>lge<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>wes<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span>tli<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ber<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> vom Pr\u00e4m<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>en\u00fcb<span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>tra<span class=\"_ _a\"></span>gsmo<span class=\"_ _a\"></span>del<span class=\"_ _d\"></span>l gem<span class=\"_ _a\"></span>. I<span class=\"_ _a\"></span>FRS <span class=\"_ _a\"></span>4: \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Die LRC e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tspric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n er<span class=\"_ _a\"></span>haltenen P<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> abz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>ch abge<span class=\"_ _d\"></span>gren<span class=\"_ _d\"></span>zter A<span class=\"_ _d\"></span>bschlussko<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n und ab<span class=\"_ _a\"></span>z\u00fcglich j<span class=\"_ _d\"></span>ener Be<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00e4ge, di<span class=\"_ _a\"></span>e unter d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gste<span class=\"_ _d\"></span>chnisc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rgeb<span class=\"_ _a\"></span>nis ber<span class=\"_ _d\"></span>eits als <span class=\"_ _a\"></span>Ertrag erfass<span class=\"_ _a\"></span>t wur<span class=\"_ _d\"></span>den.<span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Die Bewert<span class=\"_ _a\"></span>ung der LIC b<span class=\"_ _a\"></span>einhaltet ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Anp<span class=\"_ _a\"></span>assung um d<span class=\"_ _a\"></span>en Zeitw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>des <span class=\"_ _d\"></span>Geldes. <span class=\"_ _d\"></span>Zudem s<span class=\"_ _a\"></span>piegelt sie <span class=\"_ _a\"></span>die Auswir<span class=\"_ _a\"></span>kungen von fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Ris<span class=\"_ _a\"></span>iken wider<span class=\"_ _4\"></span>, wenn m<span class=\"_ _a\"></span>ehr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>als zw\u00f6lf <span class=\"_ _d\"></span>Monate <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>wisc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m P<span class=\"_ _a\"></span>r\u00e4mien<span class=\"_ _d\"></span>-F\u00e4lli<span class=\"_ _a\"></span>gkeitsze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>punkt un<span class=\"_ _a\"></span>d de<span class=\"_ _1\"></span>m entspre<span class=\"_ _a\"></span>chenden <span class=\"_ _a\"></span>Leistungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eitra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Um eine V<span class=\"_ _a\"></span>erlus<span class=\"_ _a\"></span>tkompo<span class=\"_ _d\"></span>nente <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u ber<span class=\"_ _a\"></span>echne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _d\"></span>bei<span class=\"_ _a\"></span> de<span class=\"_ _1\"></span>r B<span class=\"_ _a\"></span>ewertung <span class=\"_ _a\"></span>der LRC f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r belast<span class=\"_ _a\"></span>ende V<span class=\"_ _2\"></span>ertr\u00e4ge ei<span class=\"_ _a\"></span>ne explizite Bewert<span class=\"_ _a\"></span>ung der Risikoa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>fin<span class=\"_ _a\"></span>anzielle Ris<span class=\"_ _a\"></span>iken inkludier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Un<span class=\"_ _a\"></span>ter gleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en V<span class=\"_ _a\"></span>ora<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>etzungen <span class=\"_ _d\"></span>w\u00e4re g<span class=\"_ _a\"></span>em. IFRS 4 ei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> Dr<span class=\"_ _a\"></span>ohve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _d\"></span>r\u00fcckstel<span class=\"_ _d\"></span>lung gebi<span class=\"_ _a\"></span>ldet wor<span class=\"_ _a\"></span>den.  \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Die Bewert<span class=\"_ _a\"></span>ung der R\u00fcckst<span class=\"_ _a\"></span>ellung f\u00fcr <span class=\"_ _d\"></span>noch <span class=\"_ _d\"></span>nicht <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bge<span class=\"_ _d\"></span>wickelt<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungsf<span class=\"_ _a\"></span>\u00e4lle (Liabili<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>y for <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>nc<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rr<span class=\"_ _a\"></span>ed Claims (<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>IC)<span class=\"_ _a\"></span>) erfolgt a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f B<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sis <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ines <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bg<span class=\"_ _a\"></span>ezinsten w<span class=\"_ _a\"></span>ahrscheinlich<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>itsge<span class=\"_ _a\"></span>wichtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wart<span class=\"_ _a\"></span>ungswerts <span class=\"_ _a\"></span>und bein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>altet ei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> Risikoan<span class=\"_ _a\"></span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>ung f\u00fcr nichtfi<span class=\"_ _a\"></span>nanziell<span class=\"_ _d\"></span>e Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Da<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er i<span class=\"_ _d\"></span>nkludie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span> die R\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erpflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tung <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Begl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung a<span class=\"_ _d\"></span>nder<span class=\"_ _a\"></span>er mit dem V<span class=\"_ _2\"></span>ertrag <span class=\"_ _d\"></span>zus<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>nh\u00e4ngend<span class=\"_ _a\"></span>en Aufwend<span class=\"_ _a\"></span>ungen wie <span class=\"_ _a\"></span>einerseits noc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht gemelde<span class=\"_ _a\"></span>te Sch\u00e4d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> (<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS 4 incurr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d b<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>t not <span class=\"_ _a\"></span>repo<span class=\"_ _d\"></span>rtet <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>IBNR<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>), sc<span class=\"_ _a\"></span>hwebend<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herung<span class=\"_ _a\"></span>sf\u00e4lle sowie Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ade<span class=\"_ _a\"></span>nsbearbeit<span class=\"_ _a\"></span>ungskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Basier<span class=\"_ _a\"></span>end a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>systemati<span class=\"_ _a\"></span>scher<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>und sa<span class=\"_ _d\"></span>chger<span class=\"_ _a\"></span>echter <span class=\"_ _a\"></span>Grundlage<span class=\"_ _a\"></span> alloziert <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Abschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>auf ak<span class=\"_ _a\"></span>tuelle <span class=\"_ _d\"></span>und <span class=\"_ _d\"></span>k<span class=\"_ _d\"></span>\u00fcnfti<span class=\"_ _a\"></span>ge Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>ausges<span class=\"_ _a\"></span>tellten <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>vertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>diesen<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss<span class=\"_ _a\"></span>kosten <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>eh\u00f6re<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>auch <span class=\"_ _3\"></span>Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e, <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>sich direkt <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>bzw<span class=\"_ _2\"></span>. <span class=\"_ _f\"></span>k<span class=\"_ _d\"></span>\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Grupp<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>die <span class=\"_ _f\"></span>er<span class=\"_ _a\"></span>wartungsgem\u00e4<span class=\"_ _a\"></span>\u00df <span class=\"_ _f\"> </span>aus <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erl\u00e4ngeru<span class=\"_ _d\"></span>ngen <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>dieser <span class=\"_ _3\"></span>Gruppe<span class=\"_ _a\"></span> entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werd<span class=\"_ _a\"></span>en, <span class=\"_ _2\"></span>zuord<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>lasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>solc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>Abs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hlu<span class=\"_ _a\"></span>sskosten <span class=\"_ _2\"></span>gezahlt <span class=\"_ _2\"></span>oder <span class=\"_ _4\"></span>wurde<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>sie <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erbindlichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>angese<span class=\"_ _a\"></span>tzt, bevor <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>zug<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>h\u00f6rig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gruppe <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>tr\u00e4gen <span class=\"_ _3\"></span>bilanziert <span class=\"_ _e\"></span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _f\"> </span>wir<span class=\"_ _a\"></span>d <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswert <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>Abschl<span class=\"_ _a\"></span>usskosten angeset<span class=\"_ _d\"></span>zt. <span class=\"_ _7\"> </span>So<span class=\"_ _d\"></span>bald <span class=\"_ _7\"> </span>die  V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge  bewertet  wurde<span class=\"_ _d\"></span>n, <span class=\"_ _7\"> </span>wir<span class=\"_ _a\"></span>d <span class=\"_ _7\"> </span>der <span class=\"_ _7\"> </span>zuor<span class=\"_ _a\"></span>denbare  T<span class=\"_ _4\"></span>eil <span class=\"_ _7\"> </span>dieses  V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _d\"></span>nsw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ts ausgeb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>cht <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Bestandt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Bewert<span class=\"_ _d\"></span>ung <span class=\"_ _e\"></span>bei <span class=\"_ _3\"></span>erstmali<span class=\"_ _a\"></span>gem <span class=\"_ _3\"></span>Ansatz <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>LRC <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>zugeh\u00f6rige<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Grupp<span class=\"_ _d\"></span>e. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>LRC angeset<span class=\"_ _d\"></span>zte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss<span class=\"_ _a\"></span>kosten u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>terliege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> r<span class=\"_ _a\"></span>egelm\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> W<span class=\"_ _a\"></span>erthaltigk<span class=\"_ _a\"></span>eitspr\u00fcfu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. \u00c4nderu<span class=\"_ _d\"></span>ngen der<span class=\"_ _d\"></span> Darst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llung <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> Anga<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n Hinsichtl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Darstell<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nbilanz <span class=\"_ _3\"></span>fasst <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>VIG <span class=\"_ _3\"></span>ausgest<span class=\"_ _a\"></span>ellte <span class=\"_ _3\"></span>(R\u00fcck-)V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>erungsvertr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _d\"></span>ne<span class=\"_ _3ca\"> </span>R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge wie f<span class=\"_ _a\"></span>olgt zus<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>:<span class=\"_ _3ca\"> </span>\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Portfolios <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgest<span class=\"_ _a\"></span>ellten (R\u00fcck-<span class=\"_ _a\"></span>)V<span class=\"_ _a\"></span>ersicher<span class=\"_ _d\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n, die V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _d\"></span>enswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stel<span class=\"_ _a\"></span>len<span class=\"_ _1\"></span>, \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Portfolios <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on ge<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en, die <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte da<span class=\"_ _d\"></span>rstellen, \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Portfolios <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgest<span class=\"_ _a\"></span>ellten (R\u00fcck-<span class=\"_ _a\"></span>)V<span class=\"_ _a\"></span>ersicher<span class=\"_ _d\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n, die V<span class=\"_ _2\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span>en darstel<span class=\"_ _d\"></span>len, u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Portfolios <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on ge<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en, die <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erbindl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en d<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span>n. Portfoli<span class=\"_ _a\"></span>os <span class=\"_ _1\"></span>von V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sowie R\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>die als <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> ausgewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span>werde<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>getr<span class=\"_ _a\"></span>ennt <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Portfol<span class=\"_ _a\"></span>ios <span class=\"_ _e\"></span>dar<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellt, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erbindli<span class=\"_ _d\"></span>chkeit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>ausgewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>Saldier<span class=\"_ _a\"></span>ung <span class=\"_ _f\"></span>ist <span class=\"_ _e\"></span>unter<span class=\"_ _3ca\"> </span>IFRS 17 <span class=\"_ _a\"></span>nicht g<span class=\"_ _d\"></span>estatte<span class=\"_ _d\"></span>t, di<span class=\"_ _a\"></span>es stell<span class=\"_ _d\"></span>t eine<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>entlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n U<span class=\"_ _a\"></span>nterschie<span class=\"_ _a\"></span>d in der D<span class=\"_ _a\"></span>arstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>Bila<span class=\"_ _a\"></span>nz im <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu IFRS 4 d<span class=\"_ _a\"></span>ar<span class=\"_ _2\"></span>,<span class=\"_ _3ca\"> </span>wo ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Sal<span class=\"_ _d\"></span>dieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g m\u00f6g<span class=\"_ _d\"></span>lich <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ar<span class=\"_ _4\"></span>.<span class=\"_ _3ca\"> </span>Analog z<span class=\"_ _1\"></span>ur neuen <span class=\"_ _1\"></span>Darstell<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>der B<span class=\"_ _1\"></span>ilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> \u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Gewinn- und<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g. <span class=\"_ _1\"></span>Diese <span class=\"_ _1\"></span>weiche<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>sowo<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>ihrer <span class=\"_ _1\"></span>Bezeic<span class=\"_ _a\"></span>hnung <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>inhaltlic<span class=\"_ _d\"></span>h <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>jenen <span class=\"_ _1\"></span>unter <span class=\"_ _1\"></span>IFRS 4 <span class=\"_ _1\"></span>darg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ab.<span class=\"_ _3ca\"> </span>Unter I<span class=\"_ _d\"></span>FRS 17 <span class=\"_ _d\"></span>stelle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sic<span class=\"_ _a\"></span>h die Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>hr w<span class=\"_ _1\"></span>ie fo<span class=\"_ _a\"></span>lgt dar: \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Ve<span class=\"_ _a\"></span>rsicherungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sges<span class=\"_ _a\"></span>tellter V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge,<span class=\"_ _3ca\"> </span>\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Ve<span class=\"_ _a\"></span>rsicherungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fwen<span class=\"_ _d\"></span>dung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgest<span class=\"_ _a\"></span>ellter V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge,<span class=\"_ _3ca\"> </span>\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Ve<span class=\"_ _a\"></span>rsicherungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>inanze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>bnis und<span class=\"_ _3ca\"> </span>\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e und Auf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ungen aus g<span class=\"_ _a\"></span>ehaltenen <span class=\"_ _a\"></span>R\u00fcc<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungsvertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Diskontieru<span class=\"_ _a\"></span>ngszinssatz<span class=\"_ _3ca\"> </span>Der f\u00fcr die A<span class=\"_ _a\"></span>bzinsung <span class=\"_ _a\"></span>der Zahlungss<span class=\"_ _a\"></span>tr\u00f6me <span class=\"_ _a\"></span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dte Zi<span class=\"_ _d\"></span>nssatz s<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> zum <span class=\"_ _a\"></span>Er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>anwendungs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>punkt wie folg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>:<span class=\"_ _3ca\"> </span>Spot Rates*<span class=\"_ _1\"></span> <span class=\"_ _183\"> </span><span class=\"fs1c\">1 Jahr<span class=\"_ _3ca\"> </span></span>3 Jahre<span class=\"_ _3ca\"> </span>5 Jahre<span class=\"_ _3ca\"> </span>10 Jahre<span class=\"_ _3ca\"> </span>20 Jahre<span class=\"_ _3ca\"> </span>30 Jahre<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>ALL<span class=\"_ _1\"></span> <span class=\"_ _9d\"> </span>-0,58<span class=\"_ _3ca\"> </span>-0,25<span class=\"_ _3ca\"> </span>-0,08<span class=\"_ _3ca\"> </span>0,21<span class=\"_ _3ca\"> </span>0,46<span class=\"_ _3ca\"> </span>1,05<span class=\"_ _3ca\"> </span>BAM<span class=\"_ _1\"></span> <span class=\"_ _8a\"> </span>-0,64<span class=\"_ _3ca\"> </span>-0,30<span class=\"_ _3ca\"> </span>-0,13<span class=\"_ _3ca\"> </span>0,15<span class=\"_ _3ca\"> </span>0,40<span class=\"_ _3ca\"> </span>1,01<span class=\"_ _3ca\"> </span>BGN<span class=\"_ _1\"></span> <span class=\"_ _bb\"> </span>-0,64<span class=\"_ _3ca\"> </span>-0,30<span class=\"_ _3ca\"> </span>-0,13<span class=\"_ _3ca\"> </span>0,15<span class=\"_ _3ca\"> </span>0,40<span class=\"_ _3ca\"> </span>1,01<span class=\"_ _3ca\"> </span>CHF<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>-0,80<span class=\"_ _3ca\"> </span>-0,48<span class=\"_ _3ca\"> </span>-0,33<span class=\"_ _3ca\"> </span>-0,01<span class=\"_ _3ca\"> </span>-0,01<span class=\"_ _3ca\"> </span>0,32<span class=\"_ _3ca\"> </span>CZK<span class=\"_ _1\"></span> <span class=\"_ _184\"> </span>4,63<span class=\"_ _3ca\"> </span>4,13<span class=\"_ _3ca\"> </span>3,71<span class=\"_ _3ca\"> </span>3,09<span class=\"_ _3ca\"> </span>2,96<span class=\"_ _3ca\"> </span>3,06<span class=\"_ _3ca\"> </span>EUR<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>-0<span class=\"_ _1\"></span>,58<span class=\"_ _3ca\"> </span>-0,25<span class=\"_ _3ca\"> </span>-0,08<span class=\"_ _3ca\"> </span>0,21<span class=\"_ _3ca\"> </span>0,46<span class=\"_ _3ca\"> </span>1,05<span class=\"_ _3ca\"> </span>GBP<span class=\"_ _1\"></span> <span class=\"_ _8b\"> </span>0,78<span class=\"_ _3ca\"> </span>1,20<span class=\"_ _3ca\"> </span>1,20<span class=\"_ _3ca\"> </span>1,11<span class=\"_ _3ca\"> </span>1,05<span class=\"_ _3ca\"> </span>1,00<span class=\"_ _3ca\"> </span>GEL<span class=\"_ _1\"></span> <span class=\"_ _185\"> </span>7,78<span class=\"_ _3ca\"> </span>8,13<span class=\"_ _3ca\"> </span>8,13<span class=\"_ _3ca\"> </span>8,07<span class=\"_ _3ca\"> </span>7,87<span class=\"_ _3ca\"> </span>7,34<span class=\"_ _3ca\"> </span>HRK<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>-0,18<span class=\"_ _3ca\"> </span>0,01<span class=\"_ _3ca\"> </span>0,19<span class=\"_ _3ca\"> </span>0,82<span class=\"_ _3ca\"> </span>1,72<span class=\"_ _3ca\"> </span>2,21<span class=\"_ _3ca\"> </span>HUF<span class=\"_ _1\"></span> <span class=\"_ _184\"> </span>3,49<span class=\"_ _3ca\"> </span>4,13<span class=\"_ _3ca\"> </span>4,29<span class=\"_ _3ca\"> </span>4,43<span class=\"_ _3ca\"> </span>4,66<span class=\"_ _3ca\"> </span>4,69<span class=\"_ _3ca\"> </span>MDL<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span>-0,58<span class=\"_ _3ca\"> </span>-0,25<span class=\"_ _3ca\"> </span>-0,08<span class=\"_ _3ca\"> </span>0,21<span class=\"_ _3ca\"> </span>0,46<span class=\"_ _3ca\"> </span>1,05<span class=\"_ _3ca\"> </span>MKD<span class=\"_ _1\"></span> <span class=\"_ _8a\"> </span>-0,58<span class=\"_ _3ca\"> </span>-0,25<span class=\"_ _3ca\"> </span>-0,08<span class=\"_ _3ca\"> </span>0,21<span class=\"_ _3ca\"> </span>0,46<span class=\"_ _3ca\"> </span>1,05<span class=\"_ _3ca\"> </span>PLN<span class=\"_ _1\"></span> <span class=\"_ _184\"> </span>2,66<span class=\"_ _3ca\"> </span>3,60<span class=\"_ _3ca\"> </span>3,73<span class=\"_ _3ca\"> </span>3,57<span class=\"_ _3ca\"> </span>3,49<span class=\"_ _3ca\"> </span>3,47<span class=\"_ _3ca\"> </span>RON<span class=\"_ _1\"></span> <span class=\"_ _186\"> </span>3,93<span class=\"_ _3ca\"> </span>4,52<span class=\"_ _3ca\"> </span>4,68<span class=\"_ _3ca\"> </span>5,07<span class=\"_ _3ca\"> </span>5,01<span class=\"_ _3ca\"> </span>4,68<span class=\"_ _3ca\"> </span>RSD<span class=\"_ _1\"></span> <span class=\"_ _8b\"> </span>2,21<span class=\"_ _3ca\"> </span>2,76<span class=\"_ _3ca\"> </span>3,29<span class=\"_ _3ca\"> </span>4,01<span class=\"_ _3ca\"> </span>4,17<span class=\"_ _3ca\"> </span>4,06<span class=\"_ _3ca\"> </span>TRY<span class=\"_ _1\"></span> <span class=\"_ _bb\"> </span>2<span class=\"_ _1\"></span>1,64<span class=\"_ _3ca\"> </span>24,35<span class=\"_ _3ca\"> </span>25,35<span class=\"_ _3ca\"> </span>24,27<span class=\"_ _3ca\"> </span>20,71<span class=\"_ _3ca\"> </span>16,92<span class=\"_ _3ca\"> </span>UAH<span class=\"_ _1\"></span> <span class=\"_ _8a\"> </span>11,4<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>12,73<span class=\"_ _3ca\"> </span>12,68<span class=\"_ _3ca\"> </span>10,14<span class=\"_ _3ca\"> </span>7,58<span class=\"_ _3ca\"> </span>6,82<span class=\"_ _3ca\"> </span>USD<span class=\"_ _1\"></span> <span class=\"_ _8b\"> </span>0,44<span class=\"_ _3ca\"> </span>1,08<span class=\"_ _3ca\"> </span>1,28<span class=\"_ _3ca\"> </span>1,50<span class=\"_ _3ca\"> </span>1,67<span class=\"_ _3ca\"> </span>1,64<span class=\"_ _3ca\"> </span>*Ohne <span class=\"_ _a\"></span>Ill<span class=\"_ _1\"></span>iquidit\u00e4tsanpassu<span class=\"_ _d\"></span>ng<span class=\"_ _3ca\"> </span>Illiquidit\u00e4tsa<span class=\"_ _1\"></span>npassu<span class=\"_ _1\"></span>ng <span class=\"_ _187\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>21<span class=\"_ _3ca\"> </span></span>in Basis<span class=\"_ _1\"></span>punkten<span class=\"_ _3ca\"> </span>Bosn<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span>Herz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _188\"> </span>100<span class=\"_ _3ca\"> </span>Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _189\"> </span>45<span class=\"_ _3ca\"> </span>Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chla<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _18a\"> </span>15<span class=\"_ _3ca\"> </span>Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (HR<span class=\"_ _1\"></span>K)<span class=\"_ _1\"></span> <span class=\"_ _18b\"> </span>9<span class=\"_ _3ca\"> </span>Lie<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ein <span class=\"_ _18c\"> </span>15<span class=\"_ _3ca\"> </span>\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _18d\"> </span>15<span class=\"_ _3ca\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _18e\"> </span>63<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>rbien<span class=\"_ _1\"></span> <span class=\"_ _18f\"> </span>200<span class=\"_ _3ca\"> </span>Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _190\"> </span>8<span class=\"_ _3ca\"> </span>Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _188\"> </span>29<span class=\"_ _3ca\"> </span>T\u00fcr<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _191\"> </span>26<span class=\"_ _3ca\"> </span>Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _192\"> </span>19<span class=\"_ _3ca\"> </span>\u00dcberga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsvorsc<span class=\"_ _a\"></span>hriften  Zur Anw<span class=\"_ _a\"></span>endung von <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>FRS 17<span class=\"_ _a\"></span> hat die <span class=\"_ _a\"></span>VIG<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zum \u00dcberga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>tp<span class=\"_ _1\"></span>unk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, dem 1.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>J\u00e4nner 2022,<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>jede Gruppe <span class=\"_ _a\"></span>von V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> so <span class=\"_ _a\"></span>bestimmt, <span class=\"_ _a\"></span>angesetzt u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d be<span class=\"_ _a\"></span>wertet, als ob I<span class=\"_ _a\"></span>FRS 17 s<span class=\"_ _d\"></span>cho<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im<span class=\"_ _d\"></span>me<span class=\"_ _d\"></span>r gegolte<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>h\u00e4tte (sof<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n nic<span class=\"_ _d\"></span>ht und<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fchr<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r);<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>alle <span class=\"_ _a\"></span>als<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>nsw<span class=\"_ _a\"></span>ert <span class=\"_ _a\"></span>ange<span class=\"_ _a\"></span>set<span class=\"_ _a\"></span>zte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Abs<span class=\"_ _a\"></span>chlu<span class=\"_ _a\"></span>sskos<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n so<span class=\"_ _a\"></span> be<span class=\"_ _d\"></span>st<span class=\"_ _a\"></span>immt,<span class=\"_ _a\"></span> an<span class=\"_ _a\"></span>ges<span class=\"_ _a\"></span>etz<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>bew<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>et, <span class=\"_ _d\"></span>als<span class=\"_ _a\"></span> ob <span class=\"_ _a\"></span>IFR<span class=\"_ _a\"></span>S 17<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>chon<span class=\"_ _a\"></span> imm<span class=\"_ _a\"></span>er<span class=\"_ _3ca\"> </span>geg<span class=\"_ _a\"></span>olt<span class=\"_ _a\"></span>en h<span class=\"_ _a\"></span>\u00e4tt<span class=\"_ _a\"></span>e. E<span class=\"_ _d\"></span>s <span class=\"_ _a\"></span>wur<span class=\"_ _a\"></span>de j<span class=\"_ _a\"></span>edo<span class=\"_ _a\"></span>ch k<span class=\"_ _a\"></span>ein<span class=\"_ _a\"></span>e W<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>haltig<span class=\"_ _a\"></span>kei<span class=\"_ _a\"></span>tsp<span class=\"_ _d\"></span>r\u00fc<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r d<span class=\"_ _d\"></span>em<span class=\"_ _d\"></span> \u00dc<span class=\"_ _a\"></span>be<span class=\"_ _d\"></span>rga<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>zeitp<span class=\"_ _a\"></span>unk<span class=\"_ _a\"></span>t d<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>chgef<span class=\"_ _a\"></span>\u00fchrt<span class=\"_ _a\"></span>. Z<span class=\"_ _a\"></span>um \u00dc<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>gan<span class=\"_ _a\"></span>gsz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>tp<span class=\"_ _a\"></span>unkt <span class=\"_ _a\"></span>wur<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ne W<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>hal<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>kei<span class=\"_ _a\"></span>tsp<span class=\"_ _a\"></span>r\u00fcf<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>urch<span class=\"_ _a\"></span>gef<span class=\"_ _a\"></span>\u00fchrt,<span class=\"_ _a\"></span> wo<span class=\"_ _a\"></span>bei <span class=\"_ _a\"></span>kei<span class=\"_ _a\"></span>n W<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>nderu<span class=\"_ _a\"></span>ngs<span class=\"_ _d\"></span>be<span class=\"_ _a\"></span>da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f f<span class=\"_ _a\"></span>est<span class=\"_ _a\"></span>ges<span class=\"_ _a\"></span>tell<span class=\"_ _a\"></span>t w<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>de;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>etwaige beste<span class=\"_ _a\"></span>hende S<span class=\"_ _d\"></span>alden a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>bucht, die nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ehen w\u00fcr<span class=\"_ _a\"></span>den, we<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS 17 s<span class=\"_ _a\"></span>chon imm<span class=\"_ _a\"></span>er angewa<span class=\"_ _a\"></span>ndt<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>or<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>w\u00e4re; <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>etwaige r<span class=\"_ _a\"></span>esu<span class=\"_ _1\"></span>lti<span class=\"_ _a\"></span>erend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Ne<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>todif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>nzen im Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pital e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fas<span class=\"_ _a\"></span>st.<span class=\"_ _3ca\"> </span>Die<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>zur <span class=\"_ _3\"></span>Abz<span class=\"_ _a\"></span>ins<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>ver<span class=\"_ _a\"></span>wen<span class=\"_ _a\"></span>dete<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>s\u00e4t<span class=\"_ _d\"></span>ze <span class=\"_ _3\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gru<span class=\"_ _a\"></span>ppen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>vertr<span class=\"_ _a\"></span>\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>wur<span class=\"_ _2\"></span>den <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>\u00dcb<span class=\"_ _a\"></span>erga<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>zeit<span class=\"_ _a\"></span>pu<span class=\"_ _d\"></span>nkt<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>be<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>sti<span class=\"_ _a\"></span>mmt. <span class=\"_ _3\"></span>Dahe<span class=\"_ _a\"></span>r <span class=\"_ _f\"> </span>si<span class=\"_ _a\"></span>nd <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>bei<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>trag<span class=\"_ _a\"></span>sbe<span class=\"_ _a\"></span>gin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _f\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ges<span class=\"_ _a\"></span>amt<span class=\"_ _a\"></span>e <span class=\"_ _f\"></span>La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>zeit <span class=\"_ _e\"></span>fe<span class=\"_ _a\"></span>stg<span class=\"_ _a\"></span>eleg<span class=\"_ _a\"></span>ten <span class=\"_ _f\"></span>Di<span class=\"_ _a\"></span>sko<span class=\"_ _a\"></span>nti<span class=\"_ _a\"></span>erung<span class=\"_ _a\"></span>ss<span class=\"_ _a\"></span>\u00e4tz<span class=\"_ _a\"></span>e <span class=\"_ _f\"> </span>zur <span class=\"_ _e\"></span>Be<span class=\"_ _a\"></span>wertu<span class=\"_ _a\"></span>ng <span class=\"_ _e\"></span>de<span class=\"_ _d\"></span>r Erf<span class=\"_ _a\"></span>\u00fcllu<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>wert<span class=\"_ _a\"></span>e  ei<span class=\"_ _a\"></span>ner <span class=\"_ _12\"> </span>Gr<span class=\"_ _a\"></span>upp<span class=\"_ _a\"></span>e  v<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>cher<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>tr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _12\"> </span>zum<span class=\"_ _d\"></span>  \u00dc<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>angs<span class=\"_ _a\"></span>zei<span class=\"_ _a\"></span>tpunk<span class=\"_ _a\"></span>t  di<span class=\"_ _a\"></span>e  g<span class=\"_ _a\"></span>ewic<span class=\"_ _a\"></span>hte<span class=\"_ _a\"></span>ten <span class=\"_ _12\"> </span>d<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>chsc<span class=\"_ _a\"></span>hnit<span class=\"_ _a\"></span>tlic<span class=\"_ _a\"></span>hen<span class=\"_ _d\"></span> Disk<span class=\"_ _a\"></span>o<span class=\"_ _d\"></span>nti<span class=\"_ _a\"></span>eru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ss\u00e4<span class=\"_ _a\"></span>tze <span class=\"_ _a\"></span>zum <span class=\"_ _a\"></span>Zeit<span class=\"_ _a\"></span>pun<span class=\"_ _a\"></span>kt <span class=\"_ _a\"></span>des <span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>stm<span class=\"_ _a\"></span>alig<span class=\"_ _a\"></span>en A<span class=\"_ _a\"></span>nsat<span class=\"_ _a\"></span>zes<span class=\"_ _d\"></span> d<span class=\"_ _a\"></span>er zu<span class=\"_ _a\"></span>gr<span class=\"_ _a\"></span>unde l<span class=\"_ _a\"></span>ieg<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>r\u00e4ge<span class=\"_ _a\"></span>. De<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>zur A<span class=\"_ _a\"></span>ufzi<span class=\"_ _a\"></span>ns<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> der<span class=\"_ _a\"></span> CS<span class=\"_ _a\"></span>M he<span class=\"_ _a\"></span>rang<span class=\"_ _a\"></span>ezog<span class=\"_ _a\"></span>ene<span class=\"_ _a\"></span> Dis<span class=\"_ _a\"></span>kon<span class=\"_ _d\"></span>ti<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>gsz<span class=\"_ _a\"></span>inss<span class=\"_ _a\"></span>atz<span class=\"_ _a\"></span> wur<span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>bei<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>ragsb<span class=\"_ _a\"></span>egi<span class=\"_ _a\"></span>nn u<span class=\"_ _a\"></span>nte<span class=\"_ _a\"></span>r A<span class=\"_ _a\"></span>nwen<span class=\"_ _a\"></span>dun<span class=\"_ _d\"></span>g <span class=\"_ _a\"></span>des<span class=\"_ _a\"></span> Bo<span class=\"_ _d\"></span>ttom<span class=\"_ _a\"></span>-u<span class=\"_ _a\"></span>p-A<span class=\"_ _a\"></span>nsat<span class=\"_ _a\"></span>zes <span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>timm<span class=\"_ _a\"></span>t. <span class=\"_ _a\"></span> Voll<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>t\u00e4n<span class=\"_ _a\"></span>di<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>retro<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ktiv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r An<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>atz<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>(FRA)<span class=\"_ _a\"></span> Die <span class=\"_ _e\"></span>VIG <span class=\"_ _e\"></span>hat <span class=\"_ _e\"></span>IFRS 17 <span class=\"_ _e\"></span>r\u00fcck<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irkend <span class=\"_ _3\"></span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dt <span class=\"_ _3\"></span>und<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nur <span class=\"_ _f\"> </span>dan<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>native<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>\u00dcberga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsme<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>Gebrauch <span class=\"_ _e\"></span>gem<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>cht,<span class=\"_ _a\"></span> sofern <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>FRA <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _e\"></span>durc<span class=\"_ _a\"></span>hf\u00fchrbar <span class=\"_ _3\"></span>war <span class=\"_ _e\"></span>bz<span class=\"_ _a\"></span>w. <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>unver<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4lt<span class=\"_ _d\"></span>nis<span class=\"_ _a\"></span>m\u00e4\u00df<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Koste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Arbeitsaufw<span class=\"_ _a\"></span>and <span class=\"_ _e\"></span>gef\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>h\u00e4tte. <span class=\"_ _3\"></span>Dieser Ansatz <span class=\"_ _12\"> </span>wurd<span class=\"_ _a\"></span>e  v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ra<span class=\"_ _a\"></span>ngig  f\u00fcr  Ni<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htl<span class=\"_ _d\"></span>ebens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungsve<span class=\"_ _d\"></span>rtr<span class=\"_ _d\"></span>\u00e4ge  so<span class=\"_ _a\"></span>wie  ausges<span class=\"_ _d\"></span>tellte <span class=\"_ _12\"> </span>und  g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>R\u00fcckv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span>vertr\u00e4ge <span class=\"_ _a\"></span>angewand<span class=\"_ _d\"></span>t, die gr<span class=\"_ _a\"></span>unds\u00e4tzli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter die A<span class=\"_ _a\"></span>nwendu<span class=\"_ _a\"></span>ng des P<span class=\"_ _2\"></span>AAs fal<span class=\"_ _a\"></span>len. Der <span class=\"_ _1\"></span>Ans<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tz setzt voraus, dass h<span class=\"_ _1\"></span>isto<span class=\"_ _a\"></span>rische Daten seit <span class=\"_ _1\"></span>dem erstmalige<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Ansat<span class=\"_ _d\"></span>z <span class=\"_ _1\"></span>des V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertrags<span class=\"_ _d\"></span> f\u00fcr <span class=\"_ _1\"></span>alle Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n von <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>ertr\u00e4gen <span class=\"_ _10\"> </span>einge<span class=\"_ _d\"></span>holt <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _10\"> </span>konnten. <span class=\"_ _12\"> </span>Die <span class=\"_ _11\"> </span>V<span class=\"_ _1\"></span>IG <span class=\"_ _10\"> </span>hat <span class=\"_ _10\"> </span>alle  a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>emessenen<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>und  b<span class=\"_ _a\"></span>elastbar<span class=\"_ _a\"></span>en <span class=\"_ _12\"> </span>Inform<span class=\"_ _a\"></span>ationen <span class=\"_ _10\"> </span>aus <span class=\"_ _12\"> </span>ihr<span class=\"_ _a\"></span>en bestehen<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>Besta<span class=\"_ _d\"></span>ndssyst<span class=\"_ _a\"></span>emen <span class=\"_ _1\"></span>ber\u00fccksi<span class=\"_ _a\"></span>chtigt, u<span class=\"_ _1\"></span>m das Ergebnis zu <span class=\"_ _1\"></span>erzielen, das dem <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ollst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dig ret<span class=\"_ _d\"></span>ros<span class=\"_ _d\"></span>pektiv<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Ans<span class=\"_ _d\"></span>atz am <span class=\"_ _3\"></span>n\u00e4chs<span class=\"_ _d\"></span>ten <span class=\"_ _3\"></span>komm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Jedoc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>unzurei<span class=\"_ _a\"></span>chende <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>erf\u00fcg<span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>rkeit <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>historisc<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>Daten <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Ha<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ptg<span class=\"_ _d\"></span>rund, <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alb<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>der FRA f\u00fcr das <span class=\"_ _d\"></span>la<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gfristig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Gesch\u00e4ft d<span class=\"_ _d\"></span>er VI<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>undur<span class=\"_ _d\"></span>chf\u00fc<span class=\"_ _d\"></span>hrbar is<span class=\"_ _a\"></span>t. Insbeson<span class=\"_ _a\"></span>dere f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>den<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Gro<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eil des <span class=\"_ _a\"></span>Le<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>ensversich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gspor<span class=\"_ _a\"></span>tfolios al<span class=\"_ _a\"></span>s auch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>des Portfol<span class=\"_ _d\"></span>ios <span class=\"_ _d\"></span>von Kran<span class=\"_ _d\"></span>ken<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngen <span class=\"_ _d\"></span>nach Art <span class=\"_ _a\"></span>der Leben<span class=\"_ _3ca\"> </span>oder auc<span class=\"_ _a\"></span>h<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Nichtlebens<span class=\"_ _a\"></span>versicheru<span class=\"_ _d\"></span>ngspo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfoli<span class=\"_ _a\"></span>os, welche mi<span class=\"_ _a\"></span>t de<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>GMM bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtet <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n.<span class=\"_ _3ca\"> </span>F\u00fcr <span class=\"_ _1\"></span>jede Gruppe von Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4gen, f\u00fcr <span class=\"_ _1\"></span>die der <span class=\"_ _1\"></span>vollst\u00e4ndi<span class=\"_ _a\"></span>g <span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>etro<span class=\"_ _a\"></span>spektive An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>icht<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hrb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>war<span class=\"_ _4\"></span>, <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>der F<span class=\"_ _1\"></span>ai<span class=\"_ _a\"></span>r-<span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>ue-<span class=\"_ _3ca\"> </span>Ansatz <span class=\"_ _d\"></span>ange<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>andt. <span class=\"_ _a\"></span> Fair<span class=\"_ _2\"></span>-Value-A<span class=\"_ _a\"></span>nsatz (FV<span class=\"_ _a\"></span>A)<span class=\"_ _d\"></span> Beim <span class=\"_ _3\"></span>Fai<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>-V<span class=\"_ _a\"></span>alue-A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tz <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>and<span class=\"_ _d\"></span>elt <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>sich <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>eine <span class=\"_ _3\"></span>ver<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fac<span class=\"_ _a\"></span>hte <span class=\"_ _e\"></span>Met<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ode<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>zur <span class=\"_ _3\"></span>Bestimm<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>CSM <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nd/ode<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ust-<span class=\"_ _3ca\"> </span>kompon<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fcr <span class=\"_ _1\"></span>Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen zum \u00dcbergangs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eitp<span class=\"_ _a\"></span>unkt<span class=\"_ _1\"></span>. Die v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Servicem<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> oder die V<span class=\"_ _a\"></span>erlustko<span class=\"_ _d\"></span>mpo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>LRC <span class=\"_ _3\"></span>zum <span class=\"_ _f\"></span>\u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>angszeitp<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nkt <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _f\"> </span>als <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _e\"></span>zwisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>dem <span class=\"_ _e\"></span>beizuleg<span class=\"_ _a\"></span>enden <span class=\"_ _3\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>wert <span class=\"_ _e\"></span>der Gruppe <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>den <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _2\"></span>diesem <span class=\"_ _a\"></span>Zeit<span class=\"_ _a\"></span>punkt <span class=\"_ _a\"></span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rten <span class=\"_ _a\"></span>bestim<span class=\"_ _a\"></span>mt. <span class=\"_ _a\"></span>Zur <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>timmu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g des <span class=\"_ _1\"></span>beiz<span class=\"_ _d\"></span>ulegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Zeit<span class=\"_ _d\"></span>werts w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>die V<span class=\"_ _a\"></span>orsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riften von <span class=\"_ _1\"></span>IFRS 13<span class=\"_ _d\"></span>-Bemess<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>beizuleg<span class=\"_ _a\"></span>enden <span class=\"_ _1\"></span>Zeitwer<span class=\"_ _d\"></span>ts <span class=\"_ _1\"></span>angewa<span class=\"_ _a\"></span>ndt. Hiervon <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>usg<span class=\"_ _a\"></span>enommen is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> die A<span class=\"_ _a\"></span>nwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g des <span class=\"_ _a\"></span>IFRS 13.47 <span class=\"_ _a\"></span>betref<span class=\"_ _a\"></span>fend das M<span class=\"_ _a\"></span>erkmal de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rzfristi<span class=\"_ _d\"></span>gen Ab<span class=\"_ _a\"></span>rufbarkeit.<span class=\"_ _a\"></span> Bei <span class=\"_ _3\"></span>Anwendu<span class=\"_ _d\"></span>ng <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Fair<span class=\"_ _2\"></span>-V<span class=\"_ _a\"></span>alue-A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>\u00dcbergangsz<span class=\"_ _a\"></span>eitpunkt <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>gestattet, <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _3\"></span>zusamm<span class=\"_ _a\"></span>enzufasse<span class=\"_ _a\"></span>n, <span class=\"_ _e\"></span>deren<span class=\"_ _d\"></span> Zeichnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g me<span class=\"_ _a\"></span>hr als ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Jah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> ausei<span class=\"_ _a\"></span>nanderliegt.<span class=\"_ _a\"></span> Zu<span class=\"_ _a\"></span>m <span class=\"_ _2\"></span>\u00dc<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>rga<span class=\"_ _2\"></span>ng<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>zei<span class=\"_ _a\"></span>tp<span class=\"_ _2\"></span>unkt<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>wu<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>ve<span class=\"_ _a\"></span>rf<span class=\"_ _a\"></span>\u00fcgb<span class=\"_ _2\"></span>ar<span class=\"_ _a\"></span>e,<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>an<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>me<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _2\"></span>b<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>as<span class=\"_ _d\"></span>tb<span class=\"_ _a\"></span>ar<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>I<span class=\"_ _a\"></span>nf<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>ma<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>on<span class=\"_ _d\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>g<span class=\"_ _d\"></span>e<span class=\"_ _a\"></span>nut<span class=\"_ _2\"></span>zt,<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>um<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>Fo<span class=\"_ _a\"></span>lg<span class=\"_ _a\"></span>end<span class=\"_ _2\"></span>es<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _a\"></span>u <span class=\"_ _2\"></span>be<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>im<span class=\"_ _a\"></span>me<span class=\"_ _2\"></span>n: \u2022<span class=\"_ _8\"> </span>Gruppen vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>ob es sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> bei d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _2\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>direkter \u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chussbetei<span class=\"_ _a\"></span>ligung handel<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>ob ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sa<span class=\"_ _d\"></span>bh\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gige Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6me f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4ge o<span class=\"_ _a\"></span>hne di<span class=\"_ _a\"></span>rekte \u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hussb<span class=\"_ _a\"></span>ete<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>gung vorliege<span class=\"_ _a\"></span>n,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>ob ein Kapit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>la<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lage<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag di<span class=\"_ _a\"></span>e Definition <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ines <span class=\"_ _a\"></span>Kapitalanlag<span class=\"_ _a\"></span>evertrags mit <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>essensabh<span class=\"_ _a\"></span>\u00e4ngiger \u00dcb<span class=\"_ _d\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ussbet<span class=\"_ _a\"></span>eiligung<span class=\"_ _3ca\"> </span>im Si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Defi<span class=\"_ _d\"></span>nitio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in I<span class=\"_ _d\"></span>FRS 17 <span class=\"_ _d\"></span>erf\u00fcll<span class=\"_ _d\"></span>t.<span class=\"_ _3ca\"> </span>Die VIG teil<span class=\"_ _a\"></span>t die versic<span class=\"_ _a\"></span>herungstec<span class=\"_ _a\"></span>hnischen <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>inan<span class=\"_ _d\"></span>zeffek<span class=\"_ _a\"></span>te in e<span class=\"_ _d\"></span>rfolgs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irksam<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> so<span class=\"_ _a\"></span>wie erfolg<span class=\"_ _a\"></span>sn<span class=\"_ _1\"></span>eut<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ale <span class=\"_ _d\"></span>Betr\u00e4ge <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f.<span class=\"_ _a\"></span> Um die Ve<span class=\"_ _a\"></span>rb<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndlichkeiten f\u00fcr V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge zum \u00dcbergangs<span class=\"_ _a\"></span>zeitpunk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>ermittel<span class=\"_ _a\"></span>n, <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>der Kapitalko<span class=\"_ _a\"></span>stenansa<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span> zur Bestimm<span class=\"_ _a\"></span>ung des b<span class=\"_ _a\"></span>eizulegen<span class=\"_ _d\"></span>den Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts v<span class=\"_ _a\"></span>erwendet. Di<span class=\"_ _a\"></span>eser w<span class=\"_ _d\"></span>urd<span class=\"_ _d\"></span>e wie f<span class=\"_ _a\"></span>olgt abgelei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et: \u2022<span class=\"_ _8\"> </span>die wirtsc<span class=\"_ _d\"></span>haftlic<span class=\"_ _d\"></span>h bere<span class=\"_ _a\"></span>chnete Bes<span class=\"_ _a\"></span>t-Estimate-<span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>erbi<span class=\"_ _a\"></span>ndlichkeit <span class=\"_ _a\"></span>oh<span class=\"_ _1\"></span>ne <span class=\"_ _a\"></span>Ber\u00fccksichtig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>hriften; <span class=\"_ _a\"></span>plu<span class=\"_ _1\"></span>s<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>einer marktg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echten Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>innm<span class=\"_ _a\"></span>arge.<span class=\"_ _3ca\"> </span>\u00c4nderun<span class=\"_ _d\"></span>gen vo<span class=\"_ _d\"></span>n Rechnung<span class=\"_ _a\"></span>slegungsm<span class=\"_ _a\"></span>ethoden<span class=\"_ _a\"></span><span class=\"ff59\"> </span>DEFINI<span class=\"_ _d\"></span>TION ZA<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>LUNG<span class=\"_ _a\"></span>SMITTEL UND <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>AH<span class=\"_ _a\"></span>LU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SMI<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>TEL\u00c4Q<span class=\"_ _a\"></span>U<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>VALEN<span class=\"_ _a\"></span>TE V<span class=\"_ _a\"></span>or <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _10\"> </span>von <span class=\"_ _12\"> </span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 17 <span class=\"_ _11\"> </span>er<span class=\"_ _1\"></span>m\u00f6gl<span class=\"_ _a\"></span>ichte <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>IFRS 4 <span class=\"_ _10\"> </span>versicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngste<span class=\"_ _a\"></span>chn<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Positio<span class=\"_ _d\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>entspr<span class=\"_ _d\"></span>echend <span class=\"_ _10\"> </span>den <span class=\"_ _10\"> </span>lokale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Geset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>gebu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _3\"></span>bi<span class=\"_ _d\"></span>lanzier<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>Unt<span class=\"_ _d\"></span>er <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fcc<span class=\"_ _a\"></span>ksichtigung <span class=\"_ _1\"></span>bei<span class=\"_ _a\"></span>spielsweise <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>\u00d6ste<span class=\"_ _d\"></span>rreic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Bestimm<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsa<span class=\"_ _a\"></span>ufsichtsgese<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span> (V<span class=\"_ _2\"></span>AG)) <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ar<span class=\"_ _a\"></span>en auch K<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pital<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>lag<span class=\"_ _a\"></span>en, die z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r Bed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungstec<span class=\"_ _a\"></span>hn<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>hen R\u00fcckst<span class=\"_ _a\"></span>el-<span class=\"_ _3ca\"> </span>lungen de<span class=\"_ _a\"></span>r fonds- un<span class=\"_ _a\"></span>d indexgeb<span class=\"_ _d\"></span>unden <span class=\"_ _a\"></span>Lebensve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung <span class=\"_ _a\"></span>dienen, de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>swei<span class=\"_ _d\"></span>sreg<span class=\"_ _a\"></span>elungen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>dess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>atte <span class=\"_ _2\"></span>sich <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _2\"></span>VIG-V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>rup<span class=\"_ _d\"></span>pe <span class=\"_ _a\"></span>unter <span class=\"_ _a\"></span>IFRS 4 <span class=\"_ _2\"></span>dazu <span class=\"_ _a\"></span>ents<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hiede<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>den <span class=\"_ _a\"></span>Begrif<span class=\"_ _a\"></span>f <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Definitio<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>r Zahlu<span class=\"_ _d\"></span>ngsmittel <span class=\"_ _18\"> </span>und<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmi<span class=\"_ _d\"></span>ttel\u00e4q<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ivale<span class=\"_ _d\"></span>nte <span class=\"_ _15\"> </span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _15\"> </span>den <span class=\"_ _14\"> </span>aufsic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>sr<span class=\"_ _a\"></span>echtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _15\"> </span>V<span class=\"_ _a\"></span>orschrif<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _15\"> </span>ausz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>weisen.<span class=\"_ _a\"></span> Demzufo<span class=\"_ _d\"></span>lge wurd<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>jene aufsichtsr<span class=\"_ _a\"></span>echtlich<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der <span class=\"_ _1\"></span>fonds<span class=\"_ _a\"></span>- <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>indexg<span class=\"_ _a\"></span>ebunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng nicht in den Post<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Zahlungsmitt<span class=\"_ _a\"></span>el und Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmitt<span class=\"_ _a\"></span>el\u00e4quivalen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> IFRS i<span class=\"_ _a\"></span>nkludiert.<span class=\"_ _a\"></span> Im <span class=\"_ _1\"></span>vorli<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>Kon<span class=\"_ _a\"></span>zernabs<span class=\"_ _a\"></span>chl<span class=\"_ _d\"></span>uss wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nunm<span class=\"_ _a\"></span>ehr<span class=\"_ _1\"></span> erstm<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>IFRS<span class=\"_ _a\"></span> 9 u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S <span class=\"_ _a\"></span>17 <span class=\"_ _1\"></span>ange<span class=\"_ _a\"></span>wand<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Die Bestim<span class=\"_ _a\"></span>mu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>f\u00fch<span class=\"_ _a\"></span>ren<span class=\"_ _d\"></span> auch<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>zu <span class=\"_ _e\"></span>einer<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Dur<span class=\"_ _a\"></span>chsc<span class=\"_ _a\"></span>hau <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _f\"> </span>V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>ensw<span class=\"_ _a\"></span>erte <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>fond<span class=\"_ _a\"></span>s- <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>indexg<span class=\"_ _a\"></span>ebu<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>nen <span class=\"_ _e\"></span>Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>versic<span class=\"_ _a\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g.<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Da <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>lok<span class=\"_ _a\"></span>alen Regel<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>im <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>kei<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Gewi<span class=\"_ _a\"></span>cht <span class=\"_ _2\"></span>mehr <span class=\"_ _2\"></span>ei<span class=\"_ _d\"></span>nger<span class=\"_ _d\"></span>\u00e4um<span class=\"_ _a\"></span>t <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d, <span class=\"_ _2\"></span>ergi<span class=\"_ _a\"></span>bt <span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h <span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>VIG<span class=\"_ _a\"></span>-V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsg<span class=\"_ _a\"></span>rupp<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>zur <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ange<span class=\"_ _a\"></span>nheit abw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>hende <span class=\"_ _a\"></span>Eins<span class=\"_ _a\"></span>ch\u00e4t<span class=\"_ _a\"></span>zung d<span class=\"_ _a\"></span>es A<span class=\"_ _a\"></span>usw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>und so<span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>der D<span class=\"_ _a\"></span>ef<span class=\"_ _a\"></span>inition <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ahl<span class=\"_ _a\"></span>ungsmi<span class=\"_ _a\"></span>ttel <span class=\"_ _a\"></span>und <span class=\"_ _d\"></span>Za<span class=\"_ _a\"></span>hlungsm<span class=\"_ _a\"></span>itt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _a\"></span>quival<span class=\"_ _a\"></span>ente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>die mit <span class=\"_ _12\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _12\"> </span>IAS<span class=\"_ _a\"></span> 8-\u00c4<span class=\"_ _a\"></span>nderu<span class=\"_ _d\"></span>ng <span class=\"_ _10\"> </span>der  Bil<span class=\"_ _a\"></span>anzi<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ungs- <span class=\"_ _12\"> </span>und<span class=\"_ _a\"></span>  Bew<span class=\"_ _a\"></span>ertungs<span class=\"_ _a\"></span>met<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e  ei<span class=\"_ _a\"></span>nherge<span class=\"_ _a\"></span>ht. <span class=\"_ _12\"> </span>Folg<span class=\"_ _d\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>wu<span class=\"_ _a\"></span>rde  g<span class=\"_ _a\"></span>em\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>IAS<span class=\"_ _a\"></span> 8  ei<span class=\"_ _a\"></span>ne Anpa<span class=\"_ _a\"></span>ssu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>orja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>esza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _d\"></span>r <span class=\"_ _10\"> </span>Ko<span class=\"_ _d\"></span>nze<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>api<span class=\"_ _a\"></span>talflus<span class=\"_ _a\"></span>sr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>nung <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>der <span class=\"_ _f\"> </span>Bilanzp<span class=\"_ _a\"></span>ositio<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>mittel <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>Zahl<span class=\"_ _a\"></span>ungs-<span class=\"_ _3ca\"> </span>mitt<span class=\"_ _a\"></span>el\u00e4q<span class=\"_ _d\"></span>uival<span class=\"_ _a\"></span>ente <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>enomm<span class=\"_ _a\"></span>en.<span class=\"_ _3ca\"> </span>\u00c4NDERUNG<span class=\"_ _a\"></span> VON CLE<span class=\"_ _a\"></span>AN <span class=\"_ _a\"></span>VALU<span class=\"_ _a\"></span>E- ZU DIR<span class=\"_ _a\"></span>TY <span class=\"_ _a\"></span>VAL<span class=\"_ _a\"></span>U<span class=\"_ _1\"></span>E-BILAN<span class=\"_ _a\"></span>ZIERUNG Zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zu <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>Zuge<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Ersta<span class=\"_ _a\"></span>nwendung <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>IFRS 9<span class=\"_ _d\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente <span class=\"_ _2\"></span>nunmehr <span class=\"_ _2\"></span>zum <span class=\"_ _2\"></span>Dirty <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>alue bilanziert.<span class=\"_ _a\"></span> Dies <span class=\"_ _d\"></span>bede<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tet, d<span class=\"_ _a\"></span>ass im <span class=\"_ _a\"></span>Gege<span class=\"_ _d\"></span>nsatz z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r IAS<span class=\"_ _a\"></span> 39-Bila<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g die<span class=\"_ _a\"></span> anteil<span class=\"_ _a\"></span>igen Zins<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hr <span class=\"_ _a\"></span>als sepa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ater<span class=\"_ _a\"></span> Posten in der Bila<span class=\"_ _a\"></span>nz ausge<span class=\"_ _d\"></span>wiesen, so<span class=\"_ _a\"></span>ndern als T<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>il des <span class=\"_ _a\"></span>Buchwer<span class=\"_ _a\"></span>ts gef\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rt w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _d\"></span> ZUORDNUN<span class=\"_ _a\"></span>G ZINSEN<span class=\"_ _a\"></span>, STEU<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>RN UND<span class=\"_ _a\"></span> DIVIDEND<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span> Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>ge\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>Bilanzie<span class=\"_ _a\"></span>rungsmet<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>Clea<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>zu <span class=\"_ _3\"></span>Dirty <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>alue <span class=\"_ _3\"></span>k\u00f6n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Zinse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>Ste<span class=\"_ _d\"></span>uern <span class=\"_ _e\"></span>und <span class=\"_ _3\"></span>Divide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>ehr entspre<span class=\"_ _a\"></span>chend <span class=\"_ _2\"></span>ihr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>Ursp<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs <span class=\"_ _2\"></span>(Op<span class=\"_ _a\"></span>erativ<span class=\"_ _a\"></span>, <span class=\"_ _2\"></span>In<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>estitio<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>und <span class=\"_ _4\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g) <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nkapitalfl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssr<span class=\"_ _a\"></span>echnung <span class=\"_ _2\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fget<span class=\"_ _d\"></span>eilt <span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>den.<span class=\"_ _3ca\"> </span>26.<span class=\"_ _7\"> </span>NOCH<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>NICHT <span class=\"_ _a\"></span>ANWE<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>DBARE NEUE<span class=\"_ _d\"></span> ST<span class=\"_ _2\"></span>ANDARDS U<span class=\"_ _a\"></span>ND<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u00c4NDERUNGEN ZU BESTEHE<span class=\"_ _a\"></span>ND<span class=\"_ _1\"></span>E<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span> ST<span class=\"_ _2\"></span>ANDARDS<span class=\"_ _3ca\"> </span>Standard<span class=\"_ _1\"></span> <span class=\"_ _103\"> </span>K<span class=\"_ _1\"></span>urzbeschreib<span class=\"_ _1\"></span>ung <span class=\"_ _b2\"> </span><span class=\"fs7\">Anzuwenden ab*<span class=\"_ _3ca\"> </span></span>Je<span class=\"_ _1\"></span>ne,<span class=\"_ _1\"></span> die<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>n der<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>EU <span class=\"_ _1\"></span>\u00fcbe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>nomm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n w<span class=\"_ _1\"></span>urd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n \u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 16<span class=\"_ _1\"></span> <span class=\"_ _70\"> </span>Leasingverbin<span class=\"_ _1\"></span>dlichkeit bei e<span class=\"_ _1\"></span>iner Sale-<span class=\"_ _1\"></span>and-Lease-ba<span class=\"_ _1\"></span>ck-Tran<span class=\"_ _1\"></span>saktion <span class=\"_ _19d\"> </span>1.1.2<span class=\"_ _1\"></span>024<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>Zuordnung<span class=\"_ _1\"></span> lang- un<span class=\"_ _1\"></span>d kurzfristiger Verbind<span class=\"_ _1\"></span>lichkeiten<span class=\"_ _1\"></span> <span class=\"_ _113\"> </span>1.1.20<span class=\"_ _1\"></span>24<span class=\"_ _3ca\"> </span>Je<span class=\"_ _1\"></span>ne,<span class=\"_ _1\"></span> die<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> der<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>U n<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> bz<span class=\"_ _1\"></span>w.<span class=\"_ _1\"></span> noc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span> nic<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> \u00fc<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>nom<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>wur<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span> <span class=\"_ _1b3\"> </span>Regu<span class=\"_ _1\"></span>latorische Abgrenz<span class=\"_ _1\"></span>ungsp<span class=\"_ _1\"></span>osten EU h<span class=\"_ _1\"></span>at entschieden, <span class=\"_ _1\"></span>diesen Standard n<span class=\"_ _1\"></span>icht in das E<span class=\"_ _1\"></span>U-<span class=\"_ _3ca\"> </span>Recht zu<span class=\"_ _1\"></span> \u00fcbernehm<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 10<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> 28<span class=\"_ _1\"></span> Ver\u00e4u\u00dferung/E<span class=\"_ _1\"></span>inbringu<span class=\"_ _1\"></span>ng von Verm\u00f6gen<span class=\"_ _1\"></span>swerten eines In<span class=\"_ _1\"></span>vestors an<span class=\"_ _1\"></span>/in se<span class=\"_ _1\"></span>in assoziiertes Un<span class=\"_ _1\"></span>ternehmen <span class=\"_ _1\"></span>oder Gemeins<span class=\"_ _1\"></span>chaftsun<span class=\"_ _1\"></span>ternehmen Erstanw<span class=\"_ _1\"></span>endun<span class=\"_ _1\"></span>g auf unb<span class=\"_ _1\"></span>estimmte Zeit verschob<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 7<span class=\"_ _1\"></span> Offenlegung<span class=\"_ _1\"></span>svorschriften im<span class=\"_ _1\"></span> Zusammen<span class=\"_ _1\"></span>hang m<span class=\"_ _1\"></span>it Lieferantenfinanz<span class=\"_ _1\"></span>ierungsver<span class=\"_ _1\"></span>einbarung<span class=\"_ _1\"></span>en <span class=\"_ _1ff\"> </span>1.1.2024<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>S 2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _9e\"> </span>Beschr\u00e4nkung<span class=\"_ _1\"></span>en der Konvert<span class=\"_ _1\"></span>ierbarkeit <span class=\"_ _1\"></span>von W\u00e4hrun<span class=\"_ _1\"></span>gen <span class=\"_ _154\"> </span>1.1.2025<span class=\"_ _3ca\"> </span>*Die VIG-Versicherun<span class=\"_ _d\"></span>gsgruppe p<span class=\"_ _a\"></span>lant<span class=\"_ _1\"></span>, die in der <span class=\"_ _d\"></span>Tabelle angef\u00fchrten Bestimmu<span class=\"_ _a\"></span>ngen<span class=\"_ _1\"></span>, sofern nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> anders angegeben, n<span class=\"_ _a\"></span>icht vorzeitig anzuwenden.<span class=\"_ _3ca\"> </span>Sofern <span class=\"_ _3\"></span>nachfol<span class=\"_ _a\"></span>gend <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>and<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _d\"></span>eben, <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _d\"></span>us <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>T<span class=\"_ _5b\"></span>abelle <span class=\"_ _3\"></span>ang<span class=\"_ _d\"></span>ef\u00fchrte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Sta<span class=\"_ _d\"></span>ndards <span class=\"_ _1\"></span>keine <span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>ntlichen Auswirk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n erwartet o<span class=\"_ _a\"></span>der die \u00c4nd<span class=\"_ _a\"></span>erungen sind <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t vo<span class=\"_ _a\"></span>n Relevan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "IAS 29 \u2013 <span class=\"_ _a\"></span>HYPERINFLA<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>ION<span class=\"_ _a\"></span> Die <span class=\"_ _2\"></span>VI<span class=\"_ _1\"></span>G <span class=\"_ _a\"></span>vollko<span class=\"_ _a\"></span>nsolidiert <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>liege<span class=\"_ _a\"></span>nden <span class=\"_ _a\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss <span class=\"_ _a\"></span>zwei <span class=\"_ _2\"></span>t\u00fcrkische <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sell<span class=\"_ _d\"></span>schaft<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>Abschl<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>se in <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>unktionale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>W\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>TRY <span class=\"_ _2\"></span>erstell<span class=\"_ _a\"></span>en. <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>\u00fcr <span class=\"_ _2\"></span>das <span class=\"_ _2\"></span>vorangeg<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ngen<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Gesch\u00e4fts<span class=\"_ _d\"></span>ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>wurde <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Aus<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irkung<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>Anwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ung des <span class=\"_ _10\"> </span>IAS 29 <span class=\"_ _10\"> </span>gep<span class=\"_ _a\"></span>r\u00fcft, <span class=\"_ _12\"> </span>dies<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>alys<span class=\"_ _d\"></span>e <span class=\"_ _10\"> </span>f\u00fchrte <span class=\"_ _11\"> </span>zu<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>dem <span class=\"_ _10\"> </span>Ergebnis<span class=\"_ _a\"></span>, <span class=\"_ _12\"> </span>dass <span class=\"_ _11\"> </span>eine <span class=\"_ _10\"> </span>Anwe<span class=\"_ _d\"></span>ndung <span class=\"_ _10\"> </span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>materiell<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>Effekte<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>auf <span class=\"_ _11\"> </span>die V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s-, <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _a\"></span>nz- und E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tragsl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ge <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s Ko<span class=\"_ _a\"></span>nzerns gehabt <span class=\"_ _a\"></span>h\u00e4tte. Die Analys<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> das akt<span class=\"_ _a\"></span>ue<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsj<span class=\"_ _a\"></span>ahr wies zwar <span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ro<span class=\"_ _d\"></span>tz d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> an<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nd steig<span class=\"_ _a\"></span>enden Inflatio<span class=\"_ _a\"></span>n keine mate<span class=\"_ _a\"></span>riellen kum<span class=\"_ _d\"></span>uliert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Ef<span class=\"_ _d\"></span>fekte <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>K<span class=\"_ _1\"></span>onz<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>nbila<span class=\"_ _d\"></span>nz <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f, <span class=\"_ _1\"></span>aller<span class=\"_ _a\"></span>dings <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>wese<span class=\"_ _d\"></span>ntlich<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>Aus<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irkung <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wi<span class=\"_ _a\"></span>nn-<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>-verlus<span class=\"_ _d\"></span>tre<span class=\"_ _a\"></span>chnung, die <span class=\"_ _1\"></span>ma\u00dfgeblic<span class=\"_ _a\"></span>h <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> die <span class=\"_ _3\"></span>ga<span class=\"_ _a\"></span>nzj\u00e4hrige E<span class=\"_ _1\"></span>inbezi<span class=\"_ _a\"></span>ehung <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Viennalif<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>(T<span class=\"_ _2\"></span>\u00fcrkei<span class=\"_ _d\"></span>) <span class=\"_ _1\"></span>hervorge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ufen wurde. Zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>weiter<span class=\"_ _a\"></span>e Entwickl<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>absehbar<span class=\"_ _4\"></span>, <span class=\"_ _a\"></span>weshalb <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>VIG <span class=\"_ _a\"></span>aus <span class=\"_ _a\"></span>diese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Gr\u00fcnden<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stmals <span class=\"_ _a\"></span>IAS<span class=\"_ _d\"></span> 29 <span class=\"_ _a\"></span>Hyperinfl<span class=\"_ _a\"></span>ation i<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>nden <span class=\"_ _a\"></span>Konzern-<span class=\"_ _3ca\"> </span>abschluss <span class=\"_ _a\"></span>anwendet.<span class=\"_ _3ca\"> </span>Die <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>for<span class=\"_ _2\"></span>derliche <span class=\"_ _a\"></span>Anpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>aufgrund <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>\u00c4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span> der <span class=\"_ _2\"></span>Kaufkraft <span class=\"_ _2\"></span>der fu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>onalen <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>\u00e4hrung <span class=\"_ _a\"></span>erfolgt <span class=\"_ _2\"></span>zum A<span class=\"_ _d\"></span>bs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hl<span class=\"_ _d\"></span>ussstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ta<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span> in de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>gelt<span class=\"_ _a\"></span>enden <span class=\"_ _1\"></span>Ma<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>nhe<span class=\"_ _1\"></span>it, bevo<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>die Umrec<span class=\"_ _a\"></span>hnung <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>die Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nw\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g er<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gt. <span class=\"_ _1\"></span>Die Berec<span class=\"_ _d\"></span>hnung der <span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>nflatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sef<span class=\"_ _a\"></span>fekte, sowohl <span class=\"_ _e\"></span>aus <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tanwend<span class=\"_ _d\"></span>ung <span class=\"_ _f\"> </span>als <span class=\"_ _e\"></span>auch <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>F<span class=\"_ _1\"></span>olgeb<span class=\"_ _a\"></span>ewert<span class=\"_ _d\"></span>un<span class=\"_ _1\"></span>g, <span class=\"_ _3\"></span>wird <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>Basis <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>historisch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>Anschaf<span class=\"_ _a\"></span>fungskos<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>n mittels des vo<span class=\"_ _a\"></span>n der t\u00fcrkis<span class=\"_ _a\"></span>chen Nation<span class=\"_ _a\"></span>albank (Ce<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tral B<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>k o<span class=\"_ _a\"></span>f th<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>epubli<span class=\"_ _d\"></span>c of T<span class=\"_ _4\"></span>\u00fcrkiye (C<span class=\"_ _a\"></span>BR<span class=\"_ _1\"></span>T)<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> ver\u00f6<span class=\"_ _a\"></span>ffentl<span class=\"_ _a\"></span>ichten V<span class=\"_ _2\"></span>erbrauc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>preisi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dex <span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>lk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lier<span class=\"_ _a\"></span>t.  Der <span class=\"_ _f\"> </span>Erstan<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ungseffekt <span class=\"_ _e\"></span>wurde <span class=\"_ _f\"></span>im <span class=\"_ _e\"></span>Konzerneigenkapi<span class=\"_ _d\"></span>tal<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>\u00fcber <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>Gesamterg<span class=\"_ _a\"></span>ebnisre<span class=\"_ _a\"></span>chnung <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>W\u00e4<span class=\"_ _a\"></span>hrungsr\u00fcckl<span class=\"_ _d\"></span>ag<span class=\"_ _d\"></span>e eingestell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>bel\u00e4uft<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>d. <span class=\"_ _1\"></span>TEUR 2.71<span class=\"_ _a\"></span>7. <span class=\"_ _1\"></span>Monet<span class=\"_ _a\"></span>\u00e4re <span class=\"_ _1\"></span>P<span class=\"_ _a\"></span>osten <span class=\"_ _1\"></span>wurde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>entspr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>end <span class=\"_ _1\"></span>des IAS 29 n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>angep<span class=\"_ _a\"></span>asst. <span class=\"_ _1\"></span>Die V<span class=\"_ _a\"></span>orjahr<span class=\"_ _a\"></span>eszahle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bliebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>em. IAS 21.42<span class=\"_ _d\"></span> lit. <span class=\"_ _d\"></span>b im Ko<span class=\"_ _a\"></span>nzern<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> den I<span class=\"_ _a\"></span>AS 29-Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>ten unber\u00fc<span class=\"_ _d\"></span>hrt.<span class=\"_ _d\"></span> Der <span class=\"_ _3\"></span>Gewi<span class=\"_ _a\"></span>nn <span class=\"_ _3\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>st <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Netto<span class=\"_ _a\"></span>position <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _3\"></span>mo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et\u00e4r<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>Folge<span class=\"_ _d\"></span>bewe<span class=\"_ _d\"></span>rtung <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>innerhalb <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Kon<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ern-<span class=\"_ _3ca\"> </span>gewinn- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng im Pos<span class=\"_ _a\"></span>ten Ander<span class=\"_ _a\"></span>e Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge u<span class=\"_ _a\"></span>nd Aufwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fasst.<span class=\"_ _a\"></span> Die<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>mr<span class=\"_ _d\"></span>ec<span class=\"_ _a\"></span>hnun<span class=\"_ _a\"></span>g de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>den t<span class=\"_ _a\"></span>\u00fcrkis<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rungs<span class=\"_ _a\"></span>g<span class=\"_ _d\"></span>es<span class=\"_ _d\"></span>ell<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>haft<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n Ko<span class=\"_ _a\"></span>nzernw<span class=\"_ _a\"></span>\u00e4hr<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> erfo<span class=\"_ _a\"></span>lgt mi<span class=\"_ _a\"></span>t d<span class=\"_ _d\"></span>em<span class=\"_ _d\"></span> Sti<span class=\"_ _a\"></span>chta<span class=\"_ _a\"></span>gsk<span class=\"_ _a\"></span>urs. D<span class=\"_ _a\"></span>ies ist<span class=\"_ _a\"></span> eb<span class=\"_ _a\"></span>enso <span class=\"_ _a\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die W<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>e d<span class=\"_ _a\"></span>er G<span class=\"_ _a\"></span>ewin<span class=\"_ _a\"></span>n- <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erl<span class=\"_ _a\"></span>us<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>hnung<span class=\"_ _a\"></span> g<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>tig.<span class=\"_ _a\"></span> Zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>aben si<span class=\"_ _a\"></span>nd unter de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ganga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> 17.<span class=\"_ _d\"></span> H<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>perinfla<span class=\"_ _a\"></span>tion auf Seit<span class=\"_ _a\"></span>e 125 <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den.<span class=\"_ _a\"></span> 17.<span class=\"ff5b\"> </span>HYPERINFLA<span class=\"_ _2\"></span>TION Sobald <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>ku<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>erte <span class=\"_ _3\"></span>Dr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ija<span class=\"_ _a\"></span>hres-I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>flatio<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>100<span class=\"fs1e\"> </span>% <span class=\"_ _1\"></span>\u00fcberschr<span class=\"_ _a\"></span>eitet, <span class=\"_ _3\"></span>gilt <span class=\"_ _3\"></span>dies <span class=\"_ _1\"></span>als <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Indikator<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>An<span class=\"_ _a\"></span>wendung <span class=\"_ _3\"></span>vo<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span> IAS 29 <span class=\"_ _e\"></span>\u2013 <span class=\"_ _f\"> </span>Hochi<span class=\"_ _d\"></span>nflation <span class=\"_ _f\"> </span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _11\"> </span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zelabs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>sse <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>Gesells<span class=\"_ _d\"></span>chaften. <span class=\"_ _e\"></span>I<span class=\"_ _1\"></span>m <span class=\"_ _e\"></span>Fall<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>T<span class=\"_ _4\"></span>\u00fcrkei <span class=\"_ _f\"> </span>liegt <span class=\"_ _e\"></span>diese <span class=\"_ _f\"> </span>Indika<span class=\"_ _a\"></span>tion <span class=\"_ _f\"> </span>vor<span class=\"_ _2\"></span>. <span class=\"_ _f\"> </span>Die<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _1\"></span>IG-<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>oll<span class=\"_ _d\"></span>konsolidi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>im <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>liege<span class=\"_ _a\"></span>nden <span class=\"_ _3\"></span>Kon<span class=\"_ _a\"></span>zer<span class=\"_ _1\"></span>nabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss <span class=\"_ _1\"></span>zwei <span class=\"_ _3\"></span>t\u00fcrkis<span class=\"_ _a\"></span>che <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungsg<span class=\"_ _d\"></span>esel<span class=\"_ _a\"></span>lschaften, <span class=\"_ _1\"></span>die<span class=\"_ _1\"></span> ihre  Abschl\u00fcsse  in  der<span class=\"_ _1\"></span>  funktionalen  W\u00e4hrung  TRY<span class=\"_ _a\"></span>  er<span class=\"_ _1\"></span>stellen.  Der  vor<span class=\"_ _1\"></span>liegende  Abschluss  wurde  f\u00fcr  die<span class=\"_ _1\"></span>  t\u00fcrkischen<span class=\"_ _1\"></span> 1<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsges<span class=\"_ _a\"></span>ellschafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>aufgrun<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungen <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>allg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>meinen <span class=\"_ _2\"></span>Kaufkr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ft <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>funkti<span class=\"_ _d\"></span>onale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>W<span class=\"_ _a\"></span>\u00e4hrung <span class=\"_ _2\"></span>angepasst<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>und ist in d<span class=\"_ _a\"></span>er am <span class=\"_ _d\"></span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssstic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ag<span class=\"_ _a\"></span> geltende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> M<span class=\"_ _a\"></span>a\u00dfeinheit a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>egeben. D<span class=\"_ _a\"></span>as daf\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>ewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dte Ko<span class=\"_ _a\"></span>nzept <span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>sie<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>auf histo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> Anschaf<span class=\"_ _a\"></span>fungskos<span class=\"_ _a\"></span>ten. F\u00fcr <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>aktuelle <span class=\"_ _2\"></span>Periode <span class=\"_ _2\"></span>\u00e4nde<span class=\"_ _d\"></span>rte <span class=\"_ _2\"></span>sich<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>t\u00fcrkis<span class=\"_ _a\"></span>chen <span class=\"_ _2\"></span>Nationalba<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k <span class=\"_ _2\"></span>ver\u00f6f<span class=\"_ _a\"></span>fentlicht<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erbrauc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erpr<span class=\"_ _a\"></span>eisindex <span class=\"_ _2\"></span>um <span class=\"_ _a\"></span>64,7<span class=\"_ _a\"></span>7<span class=\"fsb\"> </span>% f\u00fcr de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Betrac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itra<span class=\"_ _a\"></span>um von De<span class=\"_ _d\"></span>zembe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> 2022<span class=\"_ _a\"></span> bis De<span class=\"_ _d\"></span>zember 2023.<span class=\"_ _a\"></span> 2023<span class=\"_ _3ca\"> </span>2022<span class=\"_ _3ca\"> </span>VPI <span class=\"_ _1\"></span>(2<span class=\"_ _1\"></span>00<span class=\"_ _1\"></span>3 =<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>00<span class=\"_ _1\"></span><span class=\"fsf\"> </span>%)<span class=\"_ _1\"></span> <span class=\"_ _361\"> </span>in % <span class=\"_ _55\"> </span>1.859,4<span class=\"_ _3ca\"> </span>1.128,5<span class=\"_ _3ca\"> </span>Net<span class=\"_ _1\"></span>tov<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>t au<span class=\"_ _1\"></span>s m<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> Pos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _75\"> </span>in T<span class=\"_ _1\"></span>EUR <span class=\"_ _4a\"> </span>31.547",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "\u00c4nderun<span class=\"_ _d\"></span>gen vo<span class=\"_ _d\"></span>n Rechnung<span class=\"_ _a\"></span>slegungsm<span class=\"_ _a\"></span>ethoden<span class=\"_ _a\"></span><span class=\"ff59\"> </span>DEFINI<span class=\"_ _d\"></span>TION ZA<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>LUNG<span class=\"_ _a\"></span>SMITTEL UND <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>AH<span class=\"_ _a\"></span>LU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SMI<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>TEL\u00c4Q<span class=\"_ _a\"></span>U<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>VALEN<span class=\"_ _a\"></span>TE V<span class=\"_ _a\"></span>or <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _10\"> </span>von <span class=\"_ _12\"> </span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 17 <span class=\"_ _11\"> </span>er<span class=\"_ _1\"></span>m\u00f6gl<span class=\"_ _a\"></span>ichte <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>IFRS 4 <span class=\"_ _10\"> </span>versicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngste<span class=\"_ _a\"></span>chn<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Positio<span class=\"_ _d\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>entspr<span class=\"_ _d\"></span>echend <span class=\"_ _10\"> </span>den <span class=\"_ _10\"> </span>lokale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Geset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>gebu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _3\"></span>bi<span class=\"_ _d\"></span>lanzier<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>Unt<span class=\"_ _d\"></span>er <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fcc<span class=\"_ _a\"></span>ksichtigung <span class=\"_ _1\"></span>bei<span class=\"_ _a\"></span>spielsweise <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>\u00d6ste<span class=\"_ _d\"></span>rreic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Bestimm<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsa<span class=\"_ _a\"></span>ufsichtsgese<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span> (V<span class=\"_ _2\"></span>AG)) <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ar<span class=\"_ _a\"></span>en auch K<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pital<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>lag<span class=\"_ _a\"></span>en, die z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r Bed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungstec<span class=\"_ _a\"></span>hn<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>hen R\u00fcckst<span class=\"_ _a\"></span>el-<span class=\"_ _3ca\"> </span>lungen de<span class=\"_ _a\"></span>r fonds- un<span class=\"_ _a\"></span>d indexgeb<span class=\"_ _d\"></span>unden <span class=\"_ _a\"></span>Lebensve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung <span class=\"_ _a\"></span>dienen, de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>swei<span class=\"_ _d\"></span>sreg<span class=\"_ _a\"></span>elungen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>dess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>atte <span class=\"_ _2\"></span>sich <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _2\"></span>VIG-V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>rup<span class=\"_ _d\"></span>pe <span class=\"_ _a\"></span>unter <span class=\"_ _a\"></span>IFRS 4 <span class=\"_ _2\"></span>dazu <span class=\"_ _a\"></span>ents<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hiede<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>den <span class=\"_ _a\"></span>Begrif<span class=\"_ _a\"></span>f <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Definitio<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>r Zahlu<span class=\"_ _d\"></span>ngsmittel <span class=\"_ _18\"> </span>und<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmi<span class=\"_ _d\"></span>ttel\u00e4q<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ivale<span class=\"_ _d\"></span>nte <span class=\"_ _15\"> </span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _15\"> </span>den <span class=\"_ _14\"> </span>aufsic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>sr<span class=\"_ _a\"></span>echtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _15\"> </span>V<span class=\"_ _a\"></span>orschrif<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _15\"> </span>ausz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>weisen.<span class=\"_ _a\"></span> Demzufo<span class=\"_ _d\"></span>lge wurd<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>jene aufsichtsr<span class=\"_ _a\"></span>echtlich<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der <span class=\"_ _1\"></span>fonds<span class=\"_ _a\"></span>- <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>indexg<span class=\"_ _a\"></span>ebunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng nicht in den Post<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Zahlungsmitt<span class=\"_ _a\"></span>el und Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmitt<span class=\"_ _a\"></span>el\u00e4quivalen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> IFRS i<span class=\"_ _a\"></span>nkludiert.<span class=\"_ _a\"></span> Im <span class=\"_ _1\"></span>vorli<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>Kon<span class=\"_ _a\"></span>zernabs<span class=\"_ _a\"></span>chl<span class=\"_ _d\"></span>uss wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nunm<span class=\"_ _a\"></span>ehr<span class=\"_ _1\"></span> erstm<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>IFRS<span class=\"_ _a\"></span> 9 u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S <span class=\"_ _a\"></span>17 <span class=\"_ _1\"></span>ange<span class=\"_ _a\"></span>wand<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Die Bestim<span class=\"_ _a\"></span>mu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>f\u00fch<span class=\"_ _a\"></span>ren<span class=\"_ _d\"></span> auch<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>zu <span class=\"_ _e\"></span>einer<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Dur<span class=\"_ _a\"></span>chsc<span class=\"_ _a\"></span>hau <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _f\"> </span>V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>ensw<span class=\"_ _a\"></span>erte <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>fond<span class=\"_ _a\"></span>s- <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>indexg<span class=\"_ _a\"></span>ebu<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>nen <span class=\"_ _e\"></span>Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>versic<span class=\"_ _a\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g.<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Da <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>lok<span class=\"_ _a\"></span>alen Regel<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>im <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>kei<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Gewi<span class=\"_ _a\"></span>cht <span class=\"_ _2\"></span>mehr <span class=\"_ _2\"></span>ei<span class=\"_ _d\"></span>nger<span class=\"_ _d\"></span>\u00e4um<span class=\"_ _a\"></span>t <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d, <span class=\"_ _2\"></span>ergi<span class=\"_ _a\"></span>bt <span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h <span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>VIG<span class=\"_ _a\"></span>-V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsg<span class=\"_ _a\"></span>rupp<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>zur <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ange<span class=\"_ _a\"></span>nheit abw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>hende <span class=\"_ _a\"></span>Eins<span class=\"_ _a\"></span>ch\u00e4t<span class=\"_ _a\"></span>zung d<span class=\"_ _a\"></span>es A<span class=\"_ _a\"></span>usw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>und so<span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>der D<span class=\"_ _a\"></span>ef<span class=\"_ _a\"></span>inition <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ahl<span class=\"_ _a\"></span>ungsmi<span class=\"_ _a\"></span>ttel <span class=\"_ _a\"></span>und <span class=\"_ _d\"></span>Za<span class=\"_ _a\"></span>hlungsm<span class=\"_ _a\"></span>itt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _a\"></span>quival<span class=\"_ _a\"></span>ente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>die mit <span class=\"_ _12\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _12\"> </span>IAS<span class=\"_ _a\"></span> 8-\u00c4<span class=\"_ _a\"></span>nderu<span class=\"_ _d\"></span>ng <span class=\"_ _10\"> </span>der  Bil<span class=\"_ _a\"></span>anzi<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ungs- <span class=\"_ _12\"> </span>und<span class=\"_ _a\"></span>  Bew<span class=\"_ _a\"></span>ertungs<span class=\"_ _a\"></span>met<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e  ei<span class=\"_ _a\"></span>nherge<span class=\"_ _a\"></span>ht. <span class=\"_ _12\"> </span>Folg<span class=\"_ _d\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>wu<span class=\"_ _a\"></span>rde  g<span class=\"_ _a\"></span>em\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>IAS<span class=\"_ _a\"></span> 8  ei<span class=\"_ _a\"></span>ne Anpa<span class=\"_ _a\"></span>ssu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>orja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>esza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _d\"></span>r <span class=\"_ _10\"> </span>Ko<span class=\"_ _d\"></span>nze<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>api<span class=\"_ _a\"></span>talflus<span class=\"_ _a\"></span>sr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>nung <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>der <span class=\"_ _f\"> </span>Bilanzp<span class=\"_ _a\"></span>ositio<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>mittel <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>Zahl<span class=\"_ _a\"></span>ungs-<span class=\"_ _3ca\"> </span>mitt<span class=\"_ _a\"></span>el\u00e4q<span class=\"_ _d\"></span>uival<span class=\"_ _a\"></span>ente <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>enomm<span class=\"_ _a\"></span>en.<span class=\"_ _3ca\"> </span>\u00c4NDERUNG<span class=\"_ _a\"></span> VON CLE<span class=\"_ _a\"></span>AN <span class=\"_ _a\"></span>VALU<span class=\"_ _a\"></span>E- ZU DIR<span class=\"_ _a\"></span>TY <span class=\"_ _a\"></span>VAL<span class=\"_ _a\"></span>U<span class=\"_ _1\"></span>E-BILAN<span class=\"_ _a\"></span>ZIERUNG Zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zu <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>Zuge<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Ersta<span class=\"_ _a\"></span>nwendung <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>IFRS 9<span class=\"_ _d\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente <span class=\"_ _2\"></span>nunmehr <span class=\"_ _2\"></span>zum <span class=\"_ _2\"></span>Dirty <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>alue bilanziert.<span class=\"_ _a\"></span> Dies <span class=\"_ _d\"></span>bede<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tet, d<span class=\"_ _a\"></span>ass im <span class=\"_ _a\"></span>Gege<span class=\"_ _d\"></span>nsatz z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r IAS<span class=\"_ _a\"></span> 39-Bila<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g die<span class=\"_ _a\"></span> anteil<span class=\"_ _a\"></span>igen Zins<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hr <span class=\"_ _a\"></span>als sepa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ater<span class=\"_ _a\"></span> Posten in der Bila<span class=\"_ _a\"></span>nz ausge<span class=\"_ _d\"></span>wiesen, so<span class=\"_ _a\"></span>ndern als T<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>il des <span class=\"_ _a\"></span>Buchwer<span class=\"_ _a\"></span>ts gef\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rt w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _d\"></span> ZUORDNUN<span class=\"_ _a\"></span>G ZINSEN<span class=\"_ _a\"></span>, STEU<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>RN UND<span class=\"_ _a\"></span> DIVIDEND<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span> Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>ge\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>Bilanzie<span class=\"_ _a\"></span>rungsmet<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>Clea<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>zu <span class=\"_ _3\"></span>Dirty <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>alue <span class=\"_ _3\"></span>k\u00f6n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Zinse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>Ste<span class=\"_ _d\"></span>uern <span class=\"_ _e\"></span>und <span class=\"_ _3\"></span>Divide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>ehr entspre<span class=\"_ _a\"></span>chend <span class=\"_ _2\"></span>ihr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>Ursp<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs <span class=\"_ _2\"></span>(Op<span class=\"_ _a\"></span>erativ<span class=\"_ _a\"></span>, <span class=\"_ _2\"></span>In<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>estitio<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>und <span class=\"_ _4\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g) <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nkapitalfl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssr<span class=\"_ _a\"></span>echnung <span class=\"_ _2\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fget<span class=\"_ _d\"></span>eilt <span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>den.<span class=\"_ _3ca\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "\u00c4nderun<span class=\"_ _d\"></span>gen vo<span class=\"_ _d\"></span>n Rechnung<span class=\"_ _a\"></span>slegungsm<span class=\"_ _a\"></span>ethoden<span class=\"_ _a\"></span><span class=\"ff59\"> </span>DEFINI<span class=\"_ _d\"></span>TION ZA<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>LUNG<span class=\"_ _a\"></span>SMITTEL UND <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>AH<span class=\"_ _a\"></span>LU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SMI<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>TEL\u00c4Q<span class=\"_ _a\"></span>U<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>VALEN<span class=\"_ _a\"></span>TE V<span class=\"_ _a\"></span>or <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _10\"> </span>von <span class=\"_ _12\"> </span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 17 <span class=\"_ _11\"> </span>er<span class=\"_ _1\"></span>m\u00f6gl<span class=\"_ _a\"></span>ichte <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>IFRS 4 <span class=\"_ _10\"> </span>versicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngste<span class=\"_ _a\"></span>chn<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Positio<span class=\"_ _d\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>entspr<span class=\"_ _d\"></span>echend <span class=\"_ _10\"> </span>den <span class=\"_ _10\"> </span>lokale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Geset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>gebu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _3\"></span>bi<span class=\"_ _d\"></span>lanzier<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>Unt<span class=\"_ _d\"></span>er <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fcc<span class=\"_ _a\"></span>ksichtigung <span class=\"_ _1\"></span>bei<span class=\"_ _a\"></span>spielsweise <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>\u00d6ste<span class=\"_ _d\"></span>rreic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Bestimm<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsa<span class=\"_ _a\"></span>ufsichtsgese<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span> (V<span class=\"_ _2\"></span>AG)) <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ar<span class=\"_ _a\"></span>en auch K<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pital<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>lag<span class=\"_ _a\"></span>en, die z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r Bed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungstec<span class=\"_ _a\"></span>hn<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>hen R\u00fcckst<span class=\"_ _a\"></span>el-<span class=\"_ _3ca\"> </span>lungen de<span class=\"_ _a\"></span>r fonds- un<span class=\"_ _a\"></span>d indexgeb<span class=\"_ _d\"></span>unden <span class=\"_ _a\"></span>Lebensve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung <span class=\"_ _a\"></span>dienen, de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>swei<span class=\"_ _d\"></span>sreg<span class=\"_ _a\"></span>elungen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>dess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>atte <span class=\"_ _2\"></span>sich <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _2\"></span>VIG-V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>rup<span class=\"_ _d\"></span>pe <span class=\"_ _a\"></span>unter <span class=\"_ _a\"></span>IFRS 4 <span class=\"_ _2\"></span>dazu <span class=\"_ _a\"></span>ents<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hiede<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>den <span class=\"_ _a\"></span>Begrif<span class=\"_ _a\"></span>f <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Definitio<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>r Zahlu<span class=\"_ _d\"></span>ngsmittel <span class=\"_ _18\"> </span>und<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmi<span class=\"_ _d\"></span>ttel\u00e4q<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ivale<span class=\"_ _d\"></span>nte <span class=\"_ _15\"> </span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _15\"> </span>den <span class=\"_ _14\"> </span>aufsic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>sr<span class=\"_ _a\"></span>echtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _15\"> </span>V<span class=\"_ _a\"></span>orschrif<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _15\"> </span>ausz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>weisen.<span class=\"_ _a\"></span> Demzufo<span class=\"_ _d\"></span>lge wurd<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>jene aufsichtsr<span class=\"_ _a\"></span>echtlich<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der <span class=\"_ _1\"></span>fonds<span class=\"_ _a\"></span>- <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>indexg<span class=\"_ _a\"></span>ebunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng nicht in den Post<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Zahlungsmitt<span class=\"_ _a\"></span>el und Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmitt<span class=\"_ _a\"></span>el\u00e4quivalen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> IFRS i<span class=\"_ _a\"></span>nkludiert.<span class=\"_ _a\"></span> Im <span class=\"_ _1\"></span>vorli<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>Kon<span class=\"_ _a\"></span>zernabs<span class=\"_ _a\"></span>chl<span class=\"_ _d\"></span>uss wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nunm<span class=\"_ _a\"></span>ehr<span class=\"_ _1\"></span> erstm<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>IFRS<span class=\"_ _a\"></span> 9 u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S <span class=\"_ _a\"></span>17 <span class=\"_ _1\"></span>ange<span class=\"_ _a\"></span>wand<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Die Bestim<span class=\"_ _a\"></span>mu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>f\u00fch<span class=\"_ _a\"></span>ren<span class=\"_ _d\"></span> auch<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>zu <span class=\"_ _e\"></span>einer<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Dur<span class=\"_ _a\"></span>chsc<span class=\"_ _a\"></span>hau <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _f\"> </span>V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>ensw<span class=\"_ _a\"></span>erte <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>fond<span class=\"_ _a\"></span>s- <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>indexg<span class=\"_ _a\"></span>ebu<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>nen <span class=\"_ _e\"></span>Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>versic<span class=\"_ _a\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g.<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Da <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>lok<span class=\"_ _a\"></span>alen Regel<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>im <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>kei<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Gewi<span class=\"_ _a\"></span>cht <span class=\"_ _2\"></span>mehr <span class=\"_ _2\"></span>ei<span class=\"_ _d\"></span>nger<span class=\"_ _d\"></span>\u00e4um<span class=\"_ _a\"></span>t <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d, <span class=\"_ _2\"></span>ergi<span class=\"_ _a\"></span>bt <span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h <span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>VIG<span class=\"_ _a\"></span>-V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsg<span class=\"_ _a\"></span>rupp<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>zur <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ange<span class=\"_ _a\"></span>nheit abw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>hende <span class=\"_ _a\"></span>Eins<span class=\"_ _a\"></span>ch\u00e4t<span class=\"_ _a\"></span>zung d<span class=\"_ _a\"></span>es A<span class=\"_ _a\"></span>usw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>und so<span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>der D<span class=\"_ _a\"></span>ef<span class=\"_ _a\"></span>inition <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ahl<span class=\"_ _a\"></span>ungsmi<span class=\"_ _a\"></span>ttel <span class=\"_ _a\"></span>und <span class=\"_ _d\"></span>Za<span class=\"_ _a\"></span>hlungsm<span class=\"_ _a\"></span>itt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _a\"></span>quival<span class=\"_ _a\"></span>ente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>die mit <span class=\"_ _12\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _12\"> </span>IAS<span class=\"_ _a\"></span> 8-\u00c4<span class=\"_ _a\"></span>nderu<span class=\"_ _d\"></span>ng <span class=\"_ _10\"> </span>der  Bil<span class=\"_ _a\"></span>anzi<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ungs- <span class=\"_ _12\"> </span>und<span class=\"_ _a\"></span>  Bew<span class=\"_ _a\"></span>ertungs<span class=\"_ _a\"></span>met<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e  ei<span class=\"_ _a\"></span>nherge<span class=\"_ _a\"></span>ht. <span class=\"_ _12\"> </span>Folg<span class=\"_ _d\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>wu<span class=\"_ _a\"></span>rde  g<span class=\"_ _a\"></span>em\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>IAS<span class=\"_ _a\"></span> 8  ei<span class=\"_ _a\"></span>ne Anpa<span class=\"_ _a\"></span>ssu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>orja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>esza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _d\"></span>r <span class=\"_ _10\"> </span>Ko<span class=\"_ _d\"></span>nze<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>api<span class=\"_ _a\"></span>talflus<span class=\"_ _a\"></span>sr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>nung <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>der <span class=\"_ _f\"> </span>Bilanzp<span class=\"_ _a\"></span>ositio<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>mittel <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>Zahl<span class=\"_ _a\"></span>ungs-<span class=\"_ _3ca\"> </span>mitt<span class=\"_ _a\"></span>el\u00e4q<span class=\"_ _d\"></span>uival<span class=\"_ _a\"></span>ente <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>enomm<span class=\"_ _a\"></span>en.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "Fehl<span class=\"_ _a\"></span>erfeststellung<span class=\"_ _a\"></span> Im Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ge <span class=\"_ _d\"></span>einer<span class=\"_ _d\"></span> Pr\u00fcfu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der OeP<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>em\u00e4\u00df \u00a7<span class=\"fsb\"> </span>2 <span class=\"_ _a\"></span>(1)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>RL-KG w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>e festgestell<span class=\"_ _a\"></span>t, dass <span class=\"_ _a\"></span>der Kon<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ern(zwis<span class=\"_ _a\"></span>chen)absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss<span class=\"_ _a\"></span> 2022 d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r VIENNA INS<span class=\"_ _a\"></span>URANCE <span class=\"_ _a\"></span>GROUP A<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> Wiener <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>ersic<span class=\"_ _a\"></span>herung Gru<span class=\"_ _a\"></span>ppe aus de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fol<span class=\"_ _a\"></span>genden Gr<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>den fe<span class=\"_ _a\"></span>hlerhaft <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ar:<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>In<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Kapit<span class=\"_ _a\"></span>alflussr<span class=\"_ _d\"></span>ech<span class=\"_ _d\"></span>nung f<span class=\"_ _a\"></span>\u00fcr da<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Gesch\u00e4ftsja<span class=\"_ _a\"></span>hr 2022 w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en im Zusam<span class=\"_ _d\"></span>me<span class=\"_ _d\"></span>nhang mi<span class=\"_ _a\"></span>t immateri<span class=\"_ _a\"></span>ellen<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> aus U<span class=\"_ _a\"></span>nternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>serw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rbe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dop<span class=\"_ _a\"></span>pelt erfas<span class=\"_ _a\"></span>st; und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Im Konzernabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss <span class=\"_ _a\"></span>zum 31.12.<span class=\"_ _d\"></span>2022 <span class=\"_ _d\"></span>sowie im<span class=\"_ _a\"></span> Konze<span class=\"_ _d\"></span>rnzwischen<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss <span class=\"_ _a\"></span>zum 30.06.2<span class=\"_ _a\"></span>022 ist die A<span class=\"_ _a\"></span>ngabe des<span class=\"_ _3ca\"> </span>Kaufpr<span class=\"_ _d\"></span>eises f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>den Erwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b d<span class=\"_ _d\"></span>er Aegon U<span class=\"_ _a\"></span>ngarn und d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>on T<span class=\"_ _2\"></span>\u00fcrkei <span class=\"_ _a\"></span>unterblieben.<span class=\"_ _3ca\"> </span>KONZERNKAPI<span class=\"_ _a\"></span>T<span class=\"_ _a\"></span>ALFLUS<span class=\"_ _a\"></span>SRECHNUNG<span class=\"_ _a\"></span> Einerseits <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Erw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rb <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u201eAusza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen <span class=\"_ _3\"></span>aus<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>dem <span class=\"_ _3\"></span>Erwerb <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>o<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>\u201c <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>ande<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>seits <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u201eAusz<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>aus <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>Erwerb <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>imma<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>riellen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erm\u00f6gensw<span class=\"_ _a\"></span>erten\u201c <span class=\"_ _a\"></span>ber\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt. <span class=\"_ _2\"></span>Da <span class=\"_ _a\"></span>beide <span class=\"_ _2\"></span>Posten <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>Cashflow<span class=\"_ _a\"></span> aus de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>vestitio<span class=\"_ _d\"></span>nst\u00e4tigk<span class=\"_ _a\"></span>eit enthalt<span class=\"_ _a\"></span>en sind, wa<span class=\"_ _a\"></span>ren die<span class=\"_ _a\"></span> Au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>EUR 320,2 Mi<span class=\"_ _a\"></span>o. zu ho<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>angese<span class=\"_ _a\"></span>tzt. Der Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>fl<span class=\"_ _d\"></span>ow aus der laufen<span class=\"_ _a\"></span>den Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch\u00e4ftst\u00e4tigkeit b<span class=\"_ _a\"></span>einhaltet<span class=\"_ _a\"></span>e im Gegenzug diese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Betr<span class=\"_ _d\"></span>ag. Nach Kor<span class=\"_ _a\"></span>rektur zei<span class=\"_ _a\"></span>gt de<span class=\"_ _1\"></span>r Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> flow aus d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r laufend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Gesch\u00e4fts<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>\u00e4tigk<span class=\"_ _a\"></span>eit <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>erglei<span class=\"_ _d\"></span>ch <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>um <span class=\"_ _1\"></span>Gesch\u00e4ftsja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r 2021 <span class=\"_ _1\"></span>stat<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Anstieg <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>EU<span class=\"_ _a\"></span>R 102,8 Mi<span class=\"_ _a\"></span>o. <span class=\"_ _3\"></span>eine<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>R\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k-<span class=\"_ _3ca\"> </span>gang vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> EU<span class=\"_ _a\"></span>R 217,4 Mi<span class=\"_ _d\"></span>o.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "<div class=\"t m2 h28 ff57 fsa fc5 sc0 ls4 ws0 gs3f4\">Steuern </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs3f5\">ST<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs3ff\">EUERSA<span class=\"_ _2\"></span>TZ\u00c4NDE<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>GEN </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs400\">In \u00d6st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rr<span class=\"_ _a\"></span>eich wir<span class=\"_ _a\"></span>d im <span class=\"_ _a\"></span>Zuge <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Steuerr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>form 2<span class=\"_ _d\"></span>022 <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>K<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>rp<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rschaftsst<span class=\"_ _a\"></span>euersatz <span class=\"_ _a\"></span>stufenwei<span class=\"_ _d\"></span>se <span class=\"_ _a\"></span>gesenkt, im<span class=\"_ _a\"></span> Jahr 2023<span class=\"_ _a\"></span> von <span class=\"_ _a\"></span>25<span class=\"fsb\"> </span>% </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs401\">auf 24<span class=\"_ _a\"></span><span class=\"fsb\"> <span class=\"fsa\">%<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>im <span class=\"_ _d\"></span>Jahr 2024 <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>weiter<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>olge <span class=\"_ _a\"></span>auf <span class=\"_ _a\"></span>23<span class=\"fsb\"> </span>%. A<span class=\"_ _a\"></span>ufgrund <span class=\"_ _a\"></span>der R<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>K\u00f6rp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ftst<span class=\"_ _a\"></span>euer<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atzes in <span class=\"_ _2\"></span>\u00d6<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rr<span class=\"_ _a\"></span>eich </span></span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs402\">ergibt sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> im B<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chtszeitraum <span class=\"_ _a\"></span>eine Red<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _d\"></span>r laufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> rd. <span class=\"_ _a\"></span>EUR 1,5 Mio<span class=\"_ _a\"></span>. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs403\">In der T<span class=\"_ _4\"></span>\u00fcrkei w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>e der K\u00f6rpe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>schaf<span class=\"_ _a\"></span>tsteuersatz im<span class=\"_ _a\"></span> Jahr 202<span class=\"_ _a\"></span>3 von 25<span class=\"fsb\"> <span class=\"_ _d\"></span><span class=\"fsa\">% auf 30<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>erh\u00f6<span class=\"_ _d\"></span>ht. Diese St<span class=\"_ _a\"></span>euersatz\u00e4nd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at zu </span></span></span></span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs404\">einem <span class=\"_ _1\"></span>Anstieg <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>laufende<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Ste<span class=\"_ _d\"></span>uern <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rd. <span class=\"_ _1\"></span>EUR 3,0<span class=\"_ _a\"></span> Mio. <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>einer <span class=\"_ _1\"></span>Erh\u00f6<span class=\"_ _a\"></span>hu<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>latente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Steuer<span class=\"_ _d\"></span>verbindl<span class=\"_ _d\"></span>ichkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs405\">rd. EU<span class=\"_ _a\"></span>R 4,4 Mio<span class=\"_ _a\"></span>. gef\u00fchrt.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs406\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iters <span class=\"_ _3\"></span>wur<span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>sche<span class=\"_ _a\"></span>chischen <span class=\"_ _3\"></span>Re<span class=\"_ _d\"></span>publi<span class=\"_ _a\"></span>k <span class=\"_ _3\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>K\u00f6rpe<span class=\"_ _a\"></span>rschaftste<span class=\"_ _a\"></span>uersatz <span class=\"_ _1\"></span>mit <span class=\"_ _3\"></span>1.1.202<span class=\"_ _a\"></span>4 <span class=\"_ _3\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>19<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>21<span class=\"fsb\"> </span>% <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>h\u00f6ht. <span class=\"_ _3\"></span>D<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>es<span class=\"_ _1\"></span> </span></span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs407\">f\u00fchrt in de<span class=\"_ _a\"></span>r Berichtspe<span class=\"_ _a\"></span>riode z<span class=\"_ _d\"></span>u einer E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>h\u00f6h<span class=\"_ _a\"></span>ung der lat<span class=\"_ _d\"></span>enten <span class=\"_ _a\"></span>Steueransp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcche <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>rd. EU<span class=\"_ _d\"></span>R 15,5 M<span class=\"_ _a\"></span>io.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h43 ff58 fs1d fc5 sc0 ls4 ws0 gs409\">ZUS\u00c4<span class=\"_ _a\"></span>TZ<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>IC<span class=\"_ _d\"></span>HE STEU<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R <span class=\"_ _a\"></span>AUF <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>ERSIC<span class=\"_ _a\"></span>HER<span class=\"_ _1\"></span>UN<span class=\"_ _d\"></span>GSPR\u00c4MIEN<span class=\"_ _a\"></span> IN UNGARN<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs40a\">Es <span class=\"_ _e\"></span>wur<span class=\"_ _d\"></span>de <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>ine <span class=\"_ _3\"></span>zus\u00e4tzliche <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uer <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>Unga<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>t\u00e4tige <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>unternehmen <span class=\"_ _3\"></span>eingef\u00fchrt <span class=\"_ _3\"></span>(Regier<span class=\"_ _d\"></span>ungs-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs40b\">erlass <span class=\"_ _d\"></span>zu So<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rn im<span class=\"_ _a\"></span> Juni 2022 <span class=\"_ _a\"></span>und Akt<span class=\"_ _a\"></span>ua<span class=\"_ _1\"></span>lis<span class=\"_ _a\"></span>ierun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en im D<span class=\"_ _a\"></span>ezember 202<span class=\"_ _a\"></span>2 sowie<span class=\"_ _a\"></span> Mai 2023<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> Diese <span class=\"_ _a\"></span>zus\u00e4tzlic<span class=\"_ _a\"></span>he </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs40c\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsst<span class=\"_ _a\"></span>euer <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>pr<span class=\"_ _a\"></span>ogressi<span class=\"_ _a\"></span>ve<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>erend auf <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Bruttov<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungspr<span class=\"_ _d\"></span>\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>das L<span class=\"_ _1\"></span>eb<span class=\"_ _d\"></span>ens- <span class=\"_ _1\"></span>als auch </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs40d\">f\u00fcr das Ni<span class=\"_ _a\"></span>chtlebensv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsgesc<span class=\"_ _a\"></span>h\u00e4ft f\u00fcr den <span class=\"_ _a\"></span>Zeitraum <span class=\"_ _a\"></span>1. Juli 202<span class=\"_ _d\"></span>2 bis <span class=\"_ _a\"></span>zum 31. De<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>emb<span class=\"_ _d\"></span>er 2024.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs40e\">F\u00fcr<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> unga<span class=\"_ _a\"></span>ris<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n VIG<span class=\"_ _d\"></span>-V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>ungsg<span class=\"_ _a\"></span>esell<span class=\"_ _2\"></span>sch<span class=\"_ _a\"></span>aften<span class=\"_ _a\"></span> komm<span class=\"_ _a\"></span>t <span class=\"_ _d\"></span>es<span class=\"_ _d\"></span> auf<span class=\"_ _a\"></span>gr<span class=\"_ _a\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>die<span class=\"_ _a\"></span>ses<span class=\"_ _a\"></span> Erl<span class=\"_ _a\"></span>asse<span class=\"_ _a\"></span>s zu<span class=\"_ _a\"></span> einem<span class=\"_ _a\"></span> sig<span class=\"_ _a\"></span>nifi<span class=\"_ _a\"></span>kan<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>An<span class=\"_ _a\"></span>sti<span class=\"_ _a\"></span>eg d<span class=\"_ _a\"></span>er </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs40f\">Ste<span class=\"_ _a\"></span>uer<span class=\"_ _a\"></span>bel<span class=\"_ _a\"></span>ast<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>end auf <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>ak<span class=\"_ _a\"></span>tuell<span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>on <span class=\"_ _1\"></span>Biz<span class=\"_ _d\"></span>to<span class=\"_ _d\"></span>s\u00ed<span class=\"_ _a\"></span>t\u00f3 <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Alf<span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>(v<span class=\"_ _a\"></span>orm<span class=\"_ _a\"></span>als <span class=\"_ _1\"></span>Aeg<span class=\"_ _a\"></span>on) <span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _1\"></span>EUR <span class=\"_ _a\"></span>26,5<span class=\"_ _a\"></span> Mio<span class=\"_ _a\"></span>. <span class=\"_ _1\"></span>f\u00fcr </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs410\">de<span class=\"_ _a\"></span>n <span class=\"_ _14\"> </span>Zei<span class=\"_ _a\"></span>tra<span class=\"_ _a\"></span>um <span class=\"_ _14\"> </span>1<span class=\"_ _d\"></span>. <span class=\"_ _14\"> </span>J<span class=\"_ _d\"></span>uli<span class=\"_ _a\"></span> 202<span class=\"_ _a\"></span>2 <span class=\"_ _14\"> </span>b<span class=\"_ _d\"></span>is <span class=\"_ _15\"> </span>31.<span class=\"_ _a\"></span> D<span class=\"_ _a\"></span>ezem<span class=\"_ _a\"></span>be<span class=\"_ _d\"></span>r 20<span class=\"_ _a\"></span>22 <span class=\"_ _18\"> </span>und <span class=\"_ _15\"> </span>EUR<span class=\"_ _a\"></span> 48,4<span class=\"_ _a\"></span> Mi<span class=\"_ _a\"></span>o. <span class=\"_ _14\"> </span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _15\"> </span>den <span class=\"_ _15\"> </span>Zei<span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>aum <span class=\"_ _15\"> </span>1. J<span class=\"_ _a\"></span>\u00e4n<span class=\"_ _d\"></span>ne<span class=\"_ _a\"></span>r 20<span class=\"_ _a\"></span>23 <span class=\"_ _15\"> </span>bis </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs411\">31.<span class=\"_ _a\"></span> De<span class=\"_ _a\"></span>zem<span class=\"_ _a\"></span>ber <span class=\"_ _a\"></span>2023<span class=\"_ _a\"></span> ab<span class=\"_ _a\"></span>zuf<span class=\"_ _d\"></span>\u00fchr<span class=\"_ _2\"></span>en. <span class=\"_ _a\"></span>Ents<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>hend<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r vo<span class=\"_ _d\"></span>rl<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>egen<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Pl<span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>werte<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>ht di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>VIG<span class=\"_ _d\"></span> im<span class=\"_ _a\"></span> G<span class=\"_ _a\"></span>esch<span class=\"_ _a\"></span>\u00e4ftsj<span class=\"_ _a\"></span>ahr<span class=\"_ _a\"></span> 20<span class=\"_ _d\"></span>2<span class=\"_ _a\"></span>4 vo<span class=\"_ _a\"></span>n w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ter<span class=\"_ _a\"></span>en </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs412\">Bel<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en v<span class=\"_ _a\"></span>on r<span class=\"_ _2\"></span>d. E<span class=\"_ _d\"></span>U<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>55,1<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Mio.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>aus.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs413\">Urspr\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>glich <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ar <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>zus\u00e4tzliche <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rsicherungss<span class=\"_ _a\"></span>teuer f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Zeitraum <span class=\"_ _a\"></span>1. J<span class=\"_ _a\"></span>uli 2022 <span class=\"_ _a\"></span>bis <span class=\"_ _a\"></span>zum 3<span class=\"_ _a\"></span>1. Dezemb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r 2023 <span class=\"_ _2\"></span>eingef\u00fc<span class=\"_ _d\"></span>hrt </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs414\">word<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _11\"> </span>Im <span class=\"_ _10\"> </span>Mai 2023<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>wurde <span class=\"_ _11\"> </span>sie <span class=\"_ _10\"> </span>um <span class=\"_ _10\"> </span>ein <span class=\"_ _11\"> </span>weiteres <span class=\"_ _11\"> </span>Jahr <span class=\"_ _10\"> </span>bi<span class=\"_ _a\"></span>s <span class=\"_ _12\"> </span>zum <span class=\"_ _10\"> </span>31. D<span class=\"_ _a\"></span>ezember 20<span class=\"_ _a\"></span>24 <span class=\"_ _10\"> </span>verl\u00e4nge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _11\"> </span>Die <span class=\"_ _11\"> </span>V<span class=\"_ _1\"></span>IG <span class=\"_ _10\"> </span>stufte<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>die<span class=\"_ _a\"></span>se </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs415\">V<span class=\"_ _a\"></span>erl\u00e4nge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _10\"> </span>der<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsste<span class=\"_ _a\"></span>uer<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>um <span class=\"_ _10\"> </span>ein <span class=\"_ _12\"> </span>J<span class=\"_ _d\"></span>ahr <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span>ls <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>igge<span class=\"_ _a\"></span>rin<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>Event <span class=\"_ _11\"> </span>ein<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>und <span class=\"_ _12\"> </span>f<span class=\"_ _a\"></span>\u00fchrte <span class=\"_ _12\"> </span>zum <span class=\"_ _11\"> </span>30. Ju<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i 202<span class=\"_ _a\"></span>3 <span class=\"_ _12\"> </span>ei<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs416\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rthaltigk<span class=\"_ _a\"></span>eitstest <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>zahlungsmi<span class=\"_ _d\"></span>ttelg<span class=\"_ _a\"></span>eneriere<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Einh<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>Un<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>keinem <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ertminder<span class=\"_ _d\"></span>ungsbe<span class=\"_ _a\"></span>darf </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs417\">auf den G<span class=\"_ _a\"></span>esch\u00e4fts- o<span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>irme<span class=\"_ _a\"></span>nwert f\u00fchrt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m1 h44 ff57 fs1d fc5 sc0 ls4 ws0 gs418\">Kriegssitua<span class=\"_ _d\"></span>tion <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der Ukr<span class=\"_ _a\"></span>ai<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span>e </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs419\">Mit <span class=\"_ _e\"></span>dem <span class=\"_ _e\"></span>Einmarsch <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Str<span class=\"_ _d\"></span>eitkr\u00e4fte <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Ru<span class=\"_ _1\"></span>ssisc<span class=\"_ _a\"></span>hen <span class=\"_ _e\"></span>F\u00f6deration <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>Uk<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>ine <span class=\"_ _3\"></span>be<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ann<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>am <span class=\"_ _e\"></span>24. <span class=\"_ _e\"></span>Februar <span class=\"_ _e\"></span>2022 <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Krieg </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs41a\">zwischen<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>diesen<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>beide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> L\u00e4nde<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>. Die Gefa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>in<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Bezug<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>auf<span class=\"_ _d\"></span> da<span class=\"_ _1\"></span>s Wo<span class=\"_ _a\"></span>hlerge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der Mitarbeite<span class=\"_ _a\"></span>r:innen und di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> operatio<span class=\"_ _a\"></span>nelle </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs41b\">Gesch\u00e4fts<span class=\"_ _d\"></span>t\u00e4tig<span class=\"_ _d\"></span>keit (z.<span class=\"_ _a\"></span>B. B\u00fcroinf<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ast<span class=\"_ _d\"></span>ruktur<span class=\"_ _4\"></span>, Energie, Kom<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>unikation, IT<span class=\"_ _5b\"></span>-Sicherhei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>) st<span class=\"_ _d\"></span>ellen dab<span class=\"_ _a\"></span>ei wesentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he, di<span class=\"_ _d\"></span>rekt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Risi<span class=\"_ _d\"></span>ken<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs41c\">f\u00fcr die u<span class=\"_ _a\"></span>krainischen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sells<span class=\"_ _a\"></span>chaften de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> VIG d<span class=\"_ _a\"></span>ar<span class=\"_ _2\"></span>. F<span class=\"_ _d\"></span>\u00fcr die VI<span class=\"_ _d\"></span>G-V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _a\"></span>ruppe k\u00f6<span class=\"_ _a\"></span>nnen sich ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs41d\">Risiken m<span class=\"_ _a\"></span>aterialisier<span class=\"_ _a\"></span>en, die i<span class=\"_ _d\"></span>m Rahm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s nac<span class=\"_ _a\"></span>hhaltigen <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>komanagemen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s adr<span class=\"_ _a\"></span>essie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t und be<span class=\"_ _a\"></span>handelt <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. </div><div class=\"t m1 h43 ff58 fs1d fc5 sc0 ls4 ws0 gs41e\">GESCH\u00c4FTS<span class=\"_ _a\"></span>BETRIEB IN<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>DER <span class=\"_ _a\"></span>U<span class=\"_ _1\"></span>KR<span class=\"_ _d\"></span>AINE </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs41f\">Die <span class=\"_ _a\"></span>VIG<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ist i<span class=\"_ _d\"></span>m <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>krainis<span class=\"_ _d\"></span>chen <span class=\"_ _a\"></span>Markt <span class=\"_ _d\"></span>mit <span class=\"_ _a\"></span>drei <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ellschafte<span class=\"_ _d\"></span>n vertr<span class=\"_ _a\"></span>eten, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zum 31<span class=\"_ _d\"></span>. De<span class=\"_ _a\"></span>zember 2023<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>ens-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs420\">werte <span class=\"_ _1\"></span>von rd. EUR 123,7 Mi<span class=\"_ _d\"></span>o. ha<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. Zum <span class=\"_ _1\"></span>31. De<span class=\"_ _a\"></span>zember 2<span class=\"_ _a\"></span>023 <span class=\"_ _1\"></span>wurd<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>angesi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hts zu <span class=\"_ _1\"></span>erwarte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der Investitio<span class=\"_ _d\"></span>nskost<span class=\"_ _d\"></span>en, <span class=\"_ _1\"></span>ins-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs421\">besonder<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>Infrastrukt<span class=\"_ _a\"></span>ur <span class=\"_ _f\"> </span>und <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>olkswirtsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft <span class=\"_ _3\"></span>des <span class=\"_ _e\"></span>Landes, <span class=\"_ _e\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete <span class=\"_ _3\"></span>Kredi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>f\u00fcr </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs422\">Staatsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leih<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _f\"></span>Bankei<span class=\"_ _d\"></span>nlagen<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>iHv <span class=\"_ _f\"> </span>E<span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>R 53,2 Mio<span class=\"_ _a\"></span>. <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>omm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Selbst <span class=\"_ _f\"> </span>bei <span class=\"_ _f\"> </span>einem <span class=\"_ _f\"></span>V<span class=\"_ _a\"></span>olla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sfall<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>bei <span class=\"_ _f\"> </span>den <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>krai<span class=\"_ _a\"></span>nischen </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs423\">Aktivit\u00e4te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>w\u00fcrd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>k<span class=\"_ _d\"></span>ein <span class=\"_ _e\"></span>negativer <span class=\"_ _e\"></span>Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isef<span class=\"_ _a\"></span>fekt <span class=\"_ _f\"></span>entste<span class=\"_ _d\"></span>hen. <span class=\"_ _e\"></span>Die <span class=\"_ _f\"> </span>Ma\u00df<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ahme<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _d\"></span>ft <span class=\"_ _f\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>VIG-<span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _e\"></span>die </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs424\">bestm\u00f6gli<span class=\"_ _a\"></span>che Ausga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsposi<span class=\"_ _a\"></span>tion f\u00fcr d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>W<span class=\"_ _1\"></span>iederaufb<span class=\"_ _a\"></span>au nach<span class=\"_ _a\"></span> Beendigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s K<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ieges. I<span class=\"_ _a\"></span>n der CGU U<span class=\"_ _a\"></span>kraine <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ehen keine<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs425\">Immateriell<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werte, die ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em W<span class=\"_ _a\"></span>erthaltigk<span class=\"_ _a\"></span>eitstest <span class=\"_ _a\"></span>nach IAS 36<span class=\"_ _a\"></span> unterli<span class=\"_ _d\"></span>egen.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs426\">Die <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Uk<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aine <span class=\"_ _3\"></span>t\u00e4tige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>VIG-V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cherungsges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hafte<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>sind <span class=\"_ _e\"></span>haupts\u00e4<span class=\"_ _d\"></span>chlich <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>westlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Region<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>Landes </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs427\">t\u00e4tig, <span class=\"_ _a\"></span>weshalb <span class=\"_ _a\"></span>der Ges<span class=\"_ _a\"></span>ch\u00e4ftsbet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ieb <span class=\"_ _a\"></span>bisher <span class=\"_ _a\"></span>nur in <span class=\"_ _a\"></span>geringem <span class=\"_ _2\"></span>Ausma\u00df <span class=\"_ _a\"></span>direkt <span class=\"_ _a\"></span>beeintr\u00e4<span class=\"_ _d\"></span>chtigt <span class=\"_ _a\"></span>war<span class=\"_ _2\"></span>. <span class=\"_ _a\"></span>Indirek<span class=\"_ _a\"></span>t betr<span class=\"_ _a\"></span>off<span class=\"_ _d\"></span>en sin<span class=\"_ _a\"></span>d jed<span class=\"_ _a\"></span>och<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs428\">die <span class=\"_ _3\"></span>Sparten <span class=\"_ _3\"></span>ab<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>eits <span class=\"_ _e\"></span>von <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>K<span class=\"_ _1\"></span>fz-S<span class=\"_ _a\"></span>parten. <span class=\"_ _e\"></span>Dies <span class=\"_ _3\"></span>liegt <span class=\"_ _3\"></span>daran,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>dass <span class=\"_ _3\"></span>aktuell <span class=\"_ _3\"></span>bestimmte <span class=\"_ _3\"></span>Sach<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersich<span class=\"_ _d\"></span>erungss<span class=\"_ _d\"></span>part<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>(wie <span class=\"_ _e\"></span>be<span class=\"_ _a\"></span>i-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs429\">spielsweise <span class=\"_ _a\"></span>f<span class=\"_ _d\"></span>\u00fcr b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Regio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>and<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s) <span class=\"_ _a\"></span>nur <span class=\"_ _a\"></span>noch i<span class=\"_ _d\"></span>m <span class=\"_ _a\"></span>sehr eing<span class=\"_ _a\"></span>eschr\u00e4nkt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n U<span class=\"_ _d\"></span>mfa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>gezeich<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Die T<span class=\"_ _5b\"></span>\u00e4tig<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs42a\">keite<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ukr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>hen <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>he<span class=\"_ _a\"></span>rungsg<span class=\"_ _a\"></span>esellsc<span class=\"_ _a\"></span>hafte<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>zeige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>kei<span class=\"_ _a\"></span>ne <span class=\"_ _2\"></span>wese<span class=\"_ _a\"></span>ntlich<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Au<span class=\"_ _a\"></span>sw<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>rkun<span class=\"_ _d\"></span>ge<span class=\"_ _d\"></span>n, <span class=\"_ _2\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>auf <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Sa<span class=\"_ _a\"></span>nktio<span class=\"_ _a\"></span>nen <span class=\"_ _2\"></span>gege<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs42b\">\u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Russl<span class=\"_ _a\"></span>and <span class=\"_ _3\"></span>zur\u00fcck<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uf\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Bis <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>Red<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ktio<span class=\"_ _a\"></span>nsschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss <span class=\"_ _3\"></span>k\u00f6n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>ukrainisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsges<span class=\"_ _a\"></span>ellschaft<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs42c\">trotz <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>de<span class=\"_ _d\"></span>rzeitige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Umst\u00e4nde <span class=\"_ _f\"> </span>weiterhi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>den <span class=\"_ _f\"> </span>Betrieb <span class=\"_ _f\"> </span>mit <span class=\"_ _f\"> </span>z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>schr<span class=\"_ _d\"></span>\u00e4nk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen <span class=\"_ _f\"> </span>aufrec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ter<span class=\"_ _a\"></span>halten. <span class=\"_ _11\"> </span>Aufg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _11\"> </span>der </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs42d\">schwie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>igen <span class=\"_ _f\"> </span>akt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>elle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Lage <span class=\"_ _11\"> </span>i<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>der <span class=\"_ _f\"> </span>Ukraine <span class=\"_ _e\"></span>\u00fc<span class=\"_ _1\"></span>ber<span class=\"_ _a\"></span>pr\u00fcft <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>VIG <span class=\"_ _11\"> </span>laufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d, <span class=\"_ _f\"> </span>ob <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>orausse<span class=\"_ _a\"></span>tzungen<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>f\u00fc<span class=\"_ _d\"></span>r <span class=\"_ _f\"> </span>Going-Con<span class=\"_ _d\"></span>cern <span class=\"_ _f\"> </span>der </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs42e\">ukrainisc<span class=\"_ _d\"></span>hen G<span class=\"_ _a\"></span>esellschafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> weit<span class=\"_ _a\"></span>erhin vorli<span class=\"_ _a\"></span>egen.<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs3eb\">R<span class=\"_ _1\"></span>USSI<span class=\"_ _d\"></span>SCH<span class=\"_ _a\"></span>E ANL<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>HEN </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ec\">Die <span class=\"_ _3\"></span>VIG-V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _3\"></span>h\u00e4lt <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>stic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag <span class=\"_ _3\"></span>russis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _3\"></span>Staats- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Unte<span class=\"_ _d\"></span>r<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>mensa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lei<span class=\"_ _a\"></span>hen <span class=\"_ _e\"></span>zum <span class=\"_ _3\"></span>Buchwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>von </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ed\">EUR 19,2 M<span class=\"_ _a\"></span>io. <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>Nom<span class=\"_ _d\"></span>inale: E<span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>R 62,1 Mio<span class=\"_ _d\"></span>.) <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>B\u00fcchern, <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>gr<span class=\"_ _a\"></span>unds\u00e4tzlic<span class=\"_ _d\"></span>h <span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>aktive<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Mar<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vorliegt. I<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>Laufe <span class=\"_ _1\"></span>des </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ee\">Jahres 2<span class=\"_ _a\"></span>023 <span class=\"_ _a\"></span>konnte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>denno<span class=\"_ _d\"></span>ch <span class=\"_ _a\"></span>Anleihe<span class=\"_ _a\"></span>n im <span class=\"_ _a\"></span>Nomi<span class=\"_ _a\"></span>nalwert <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>EUR 100,9 Mi<span class=\"_ _a\"></span>o. <span class=\"_ _a\"></span>verka<span class=\"_ _d\"></span>uft <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>Au<span class=\"_ _1\"></span>fg<span class=\"_ _a\"></span>rund <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>im<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Gesch\u00e4fts<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ef\">jahr 2022<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ber\u00fccksi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htig<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tmi<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>runge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>im <span class=\"_ _a\"></span>Zusa<span class=\"_ _a\"></span>mmenha<span class=\"_ _d\"></span>ng <span class=\"_ _a\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>russische<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>S<span class=\"_ _d\"></span>taats- <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmensa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lei<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>wur<span class=\"_ _a\"></span>de </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f0\">ein Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>inn a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erkauf von r<span class=\"_ _a\"></span>d. EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 21,2<span class=\"_ _a\"></span> Mio. in der K<span class=\"_ _a\"></span>onzern<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ewinn- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d -verlus<span class=\"_ _a\"></span>trechn<span class=\"_ _a\"></span>ung verbuc<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m2 h28 ff57 fsa fc5 sc0 ls4 ws0 gs3f1\">Risiken <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>m Zu<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>amm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nha<span class=\"_ _a\"></span>ng mit der g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>opo<span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>itis<span class=\"_ _d\"></span>chen<span class=\"_ _d\"></span> Situation<span class=\"_ _a\"></span> und dem <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>rz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itig<span class=\"_ _d\"></span>en makr<span class=\"_ _d\"></span>o\u00f6konom<span class=\"_ _a\"></span>ischen Umf<span class=\"_ _a\"></span>eld  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f2\">Im<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Be<span class=\"_ _a\"></span>ri<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span>sj<span class=\"_ _a\"></span>ahr<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ka<span class=\"_ _a\"></span>m <span class=\"_ _1\"></span>es<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>t<span class=\"_ _a\"></span>rot<span class=\"_ _a\"></span>z <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>es<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>an<span class=\"_ _a\"></span>hal<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>ngr<span class=\"_ _a\"></span>if<span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>skri<span class=\"_ _a\"></span>eg<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>auf<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Uk<span class=\"_ _a\"></span>rai<span class=\"_ _a\"></span>ne <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>u <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>ner <span class=\"_ _1\"></span>Ber<span class=\"_ _2\"></span>uhi<span class=\"_ _a\"></span>gun<span class=\"_ _a\"></span>g <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>sa<span class=\"_ _a\"></span>mt<span class=\"_ _a\"></span>wi<span class=\"_ _d\"></span>rt<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>haf<span class=\"_ _a\"></span>tli<span class=\"_ _a\"></span>chen<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f3\">La<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>Ei<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span>tes<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Be<span class=\"_ _a\"></span>dr<span class=\"_ _a\"></span>oh<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>sp<span class=\"_ _a\"></span>ote<span class=\"_ _d\"></span>nzi<span class=\"_ _2\"></span>al<span class=\"_ _a\"></span> d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Ma<span class=\"_ _a\"></span>kro<span class=\"_ _a\"></span>\u00f6k<span class=\"_ _a\"></span>o<span class=\"_ _d\"></span>nom<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>ta<span class=\"_ _a\"></span>nd <span class=\"_ _2\"></span>hi<span class=\"_ _a\"></span>nge<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>auf<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>rund<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>Ko<span class=\"_ _a\"></span>nfli<span class=\"_ _a\"></span>kt<span class=\"_ _a\"></span>es <span class=\"_ _2\"></span>um <span class=\"_ _2\"></span>T<span class=\"_ _4\"></span>ai<span class=\"_ _a\"></span>wan <span class=\"_ _2\"></span>bz<span class=\"_ _d\"></span>w<span class=\"_ _2\"></span>. <span class=\"_ _2\"></span>wur<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f4\">di<span class=\"_ _2\"></span>ese<span class=\"_ _a\"></span>s d<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n T<span class=\"_ _17\"></span>err<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>ang<span class=\"_ _a\"></span>rif<span class=\"_ _a\"></span>f<span class=\"_ _a\"></span> au<span class=\"_ _a\"></span>f I<span class=\"_ _a\"></span>sr<span class=\"_ _a\"></span>ael<span class=\"_ _a\"></span> im<span class=\"_ _a\"></span> O<span class=\"_ _a\"></span>kto<span class=\"_ _a\"></span>ber<span class=\"_ _a\"></span> 20<span class=\"_ _a\"></span>23<span class=\"_ _a\"></span> mi<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>ansc<span class=\"_ _a\"></span>hl<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>\u00dfend<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span> Es<span class=\"_ _a\"></span>ka<span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>tio<span class=\"_ _a\"></span>n i<span class=\"_ _a\"></span>m <span class=\"_ _d\"></span>N<span class=\"_ _a\"></span>ahen<span class=\"_ _a\"></span> O<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> we<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>h\u00e4r<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>t.  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs430\">Die Inflationsd<span class=\"_ _a\"></span>ynamik schw\u00e4c<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> sich in fast allen M\u00e4rkten,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>nen <span class=\"_ _1\"></span>die VIG t\u00e4tig ist,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zwar deutlic<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>ab, verhar<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te denno<span class=\"_ _a\"></span>ch </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f6\">auf ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>hohen Ni<span class=\"_ _a\"></span>veau. Di<span class=\"_ _d\"></span>e z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nftige <span class=\"_ _d\"></span>Ent<span class=\"_ _d\"></span>wickl<span class=\"_ _a\"></span>ung der Fi<span class=\"_ _a\"></span>nanzm\u00e4rkt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und der Wirts<span class=\"_ _d\"></span>chaft<span class=\"_ _a\"></span> im Allg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mei<span class=\"_ _a\"></span>nen ist w<span class=\"_ _a\"></span>eiterhin <span class=\"_ _a\"></span>von </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f7\">einer <span class=\"_ _d\"></span>hohen Unsi<span class=\"_ _a\"></span>cherheit g<span class=\"_ _a\"></span>epr\u00e4gt und dies <span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ellt da<span class=\"_ _a\"></span>mit f\u00fcr die VI<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ste<span class=\"_ _d\"></span>n Risi<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>n dar<span class=\"_ _4\"></span>.  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f9\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itere<span class=\"_ _a\"></span> geopol<span class=\"_ _a\"></span>itische <span class=\"_ _a\"></span>Span<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>wie <span class=\"_ _a\"></span>beispielsw<span class=\"_ _a\"></span>eise d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Krieg <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Israel <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>Gaza o<span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>auch d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>aiwa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-Ko<span class=\"_ _d\"></span>nflikt, <span class=\"_ _a\"></span>k\u00f6nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs431\">wie <span class=\"_ _3\"></span>auch <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>Kr<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>egssituation <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Ukrain<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>Auswirk<span class=\"_ _d\"></span>ungen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>rkte <span class=\"_ _3\"></span>habe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Auch <span class=\"_ _e\"></span>dies<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>Risiken <span class=\"_ _3\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>im </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3fb\">Rahmen <span class=\"_ _a\"></span>eine<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>nachhaltige<span class=\"_ _a\"></span>n R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>komanagem<span class=\"_ _a\"></span>ents beh<span class=\"_ _a\"></span>andelt. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs432\">Zu<span class=\"_ _a\"></span>m <span class=\"_ _2\"></span>Bi<span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>nzs<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>hta<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>h\u00e4<span class=\"_ _a\"></span>lt<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>VI<span class=\"_ _a\"></span>G <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>sr<span class=\"_ _d\"></span>a<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>S<span class=\"_ _a\"></span>taa<span class=\"_ _a\"></span>ts<span class=\"_ _a\"></span>- <span class=\"_ _2\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _2\"></span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>rne<span class=\"_ _a\"></span>hm<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>nl<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>he<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>Bu<span class=\"_ _d\"></span>c<span class=\"_ _a\"></span>hw<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>vo<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>. <span class=\"_ _4\"></span>EU<span class=\"_ _a\"></span>R 7<span class=\"_ _a\"></span>8<span class=\"_ _a\"></span>,5<span class=\"_ _a\"></span> M<span class=\"_ _a\"></span>io<span class=\"_ _a\"></span>.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>(N<span class=\"_ _a\"></span>om<span class=\"_ _a\"></span>ina<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>: </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3fd\">EU<span class=\"_ _a\"></span>R <span class=\"_ _a\"></span>86<span class=\"_ _a\"></span>,1<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Mi<span class=\"_ _a\"></span>o.<span class=\"_ _a\"></span>) i<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>den<span class=\"_ _a\"></span> B\u00fc<span class=\"_ _2\"></span>ch<span class=\"_ _a\"></span>ern.<span class=\"_ _3ca\"> </span><span class=\"_ _2\"></span> </div><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs2183\">24.<span class=\"_ _7\"> </span>WESE<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>TLICHE S<span class=\"_ _a\"></span>CH\u00c4<span class=\"_ _a\"></span>TZUNGEN U<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>D ERMESSEN<span class=\"_ _a\"></span>SENTSCHEIDUN<span class=\"_ _d\"></span>GEN<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs2184\">24.1.<span class=\"ff5b\"> </span>(R\u00fcck-<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _d\"></span>svertr\u00e4ge </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2185\">Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>Sch\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _2\"></span>ba<span class=\"_ _1\"></span>sier<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>auf <span class=\"_ _a\"></span>allen, <span class=\"_ _a\"></span>zum <span class=\"_ _a\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Aufst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llung<span class=\"_ _a\"></span> des<span class=\"_ _a\"></span> Ko<span class=\"_ _a\"></span>nzern<span class=\"_ _1\"></span>abs<span class=\"_ _a\"></span>chlusses <span class=\"_ _a\"></span>verf\u00fcgb<span class=\"_ _a\"></span>aren <span class=\"_ _d\"></span>P<span class=\"_ _a\"></span>ara-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2186\">metern. K\u00fcnftige Entwickl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n k\u00f6nnen sich aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d von Marktbeweg<span class=\"_ _a\"></span>ungen und <span class=\"_ _1\"></span>Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ktve<span class=\"_ _a\"></span>rh\u00e4<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iss<span class=\"_ _d\"></span>en, die <span class=\"_ _1\"></span>au<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>erhal<span class=\"_ _d\"></span>b des </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2187\">Einflussb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eichs <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _3\"></span>lieg<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>Solche <span class=\"_ _3\"></span>\u00c4nde<span class=\"_ _a\"></span>rungen <span class=\"_ _e\"></span>fi<span class=\"_ _a\"></span>nden <span class=\"_ _3\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t <span class=\"_ _e\"></span>mit <span class=\"_ _3\"></span>ihrem <span class=\"_ _1\"></span>Auftret<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>ei<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2188\">Niedersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lag <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>den <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>nnahmen. <span class=\"_ _11\"> </span>Es <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>Aufgli<span class=\"_ _d\"></span>ede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>Inform<span class=\"_ _a\"></span>ationen <span class=\"_ _f\"> </span>zur<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Angabe <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>Bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungsmo<span class=\"_ _a\"></span>del<span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2189\">gem. IFRS 1<span class=\"_ _a\"></span>7. <span class=\"_ _3\"></span>Die <span class=\"_ _1\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmo<span class=\"_ _a\"></span>delle <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>das <span class=\"_ _3\"></span>all<span class=\"_ _d\"></span>gemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmodel<span class=\"_ _a\"></span>l <span class=\"_ _3\"></span>(GMM<span class=\"_ _a\"></span>), <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ariable<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Geb\u00fc<span class=\"_ _d\"></span>hr </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs218a\">(VF<span class=\"_ _a\"></span>A) <span class=\"_ _1\"></span>und der <span class=\"_ _3\"></span>Pr<span class=\"_ _a\"></span>\u00e4mienallokatio<span class=\"_ _a\"></span>nsansatz (<span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AA). <span class=\"_ _1\"></span>Dies<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>ori<span class=\"_ _a\"></span>entiere<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>eng <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Struk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>der IFRS 17-Po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfoli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>VIG, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs218b\">die gr<span class=\"_ _d\"></span>unds\u00e4tzli<span class=\"_ _d\"></span>ch wie fol<span class=\"_ _a\"></span>gt besc<span class=\"_ _d\"></span>hrieb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n we<span class=\"_ _a\"></span>rden ka<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span>: <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs218c\">\u2022<span class=\"_ _8\"> </span>F<span class=\"_ _1\"></span>onds<span class=\"_ _a\"></span>gebunde L<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, ge<span class=\"_ _a\"></span>winnbere<span class=\"_ _a\"></span>chtigte L<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>bens<span class=\"_ _a\"></span>versicheru<span class=\"_ _d\"></span>ngen <span class=\"_ _d\"></span>und d<span class=\"_ _d\"></span>as \u00f6ste<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eich<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>che<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs218d\">Kranke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>ungsgesch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ft n<span class=\"_ _d\"></span>ach A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t d<span class=\"_ _d\"></span>er Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den an<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>and <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>VF<span class=\"_ _a\"></span>A bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t,<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs218e\">\u2022<span class=\"_ _8\"> </span>Portfolien der <span class=\"_ _a\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Unf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ha<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pts<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>chli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s P<span class=\"_ _2\"></span>AA be<span class=\"_ _a\"></span>wertet u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs218f\">\u2022<span class=\"_ _8\"> </span>V<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge mit l<span class=\"_ _a\"></span>anger L<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf<span class=\"_ _d\"></span>zeit i<span class=\"_ _d\"></span>n der Sc<span class=\"_ _d\"></span>haden- <span class=\"_ _a\"></span>und Unfall<span class=\"_ _d\"></span>versi<span class=\"_ _a\"></span>cherung, die di<span class=\"_ _a\"></span>e Kriteri<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r die A<span class=\"_ _a\"></span>nwendung d<span class=\"_ _a\"></span>es P<span class=\"_ _2\"></span>AA nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2190\">erf\u00fcllen, <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>nsversicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge, di<span class=\"_ _a\"></span>e die K<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iterie<span class=\"_ _a\"></span>n f\u00fcr di<span class=\"_ _d\"></span>e Anwend<span class=\"_ _a\"></span>ung des V<span class=\"_ _a\"></span>FA <span class=\"_ _a\"></span>nicht erf<span class=\"_ _a\"></span>\u00fcllen, sowie<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2191\">R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge w<span class=\"_ _a\"></span>erden <span class=\"_ _d\"></span>nac<span class=\"_ _d\"></span>h dem GMM<span class=\"_ _d\"></span> b<span class=\"_ _d\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs2192\">Zur Bew<span class=\"_ _d\"></span>ertung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _d\"></span>Ver<span class=\"_ _a\"></span>sicherung<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>vertr\u00e4<span class=\"_ _a\"></span>gen in der<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Leben<span class=\"_ _a\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _a\"></span> Krankenvers<span class=\"_ _a\"></span>icherung v<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rwen<span class=\"_ _a\"></span>dete Method<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2193\">Der <span class=\"_ _3\"></span>Bar<span class=\"_ _d\"></span>wert <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>k\u00fcnfti<span class=\"_ _a\"></span>gen <span class=\"_ _e\"></span>Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6me<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>anhand<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nters<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hiedl<span class=\"_ _d\"></span>icher<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Ans\u00e4tze,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>abh\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gig <span class=\"_ _3\"></span>von <span class=\"_ _1\"></span>der <span class=\"_ _e\"></span>Ents<span class=\"_ _d\"></span>cheid<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2194\">lokalen <span class=\"_ _f\"> </span>Gesells<span class=\"_ _a\"></span>chaften, <span class=\"_ _f\"> </span>ermitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lt. <span class=\"_ _f\"> </span>Innerhal<span class=\"_ _d\"></span>b <span class=\"_ _f\"> </span>des <span class=\"_ _f\"> </span>Konzerns <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _11\"> </span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>stochastis<span class=\"_ _a\"></span>che <span class=\"_ _11\"> </span>Modell<span class=\"_ _a\"></span>ierung <span class=\"_ _f\"> </span>als <span class=\"_ _f\"> </span>auch <span class=\"_ _f\"></span>die </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2195\">deterministis<span class=\"_ _a\"></span>che <span class=\"_ _3\"></span>Pr<span class=\"_ _d\"></span>ojektio<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>angewe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>det. <span class=\"_ _1\"></span>Anders <span class=\"_ _3\"></span>als <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>determi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isti<span class=\"_ _d\"></span>sche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Pro<span class=\"_ _a\"></span>jektionsverf<span class=\"_ _a\"></span>ahre<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>ei <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>stoc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>as-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2196\">tischen Modellieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g V<span class=\"_ _a\"></span>erfahre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>wandt, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>gr<span class=\"_ _a\"></span>o\u00dfe <span class=\"_ _1\"></span>Anza<span class=\"_ _d\"></span>hl <span class=\"_ _1\"></span>m\u00f6glich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>wirts<span class=\"_ _d\"></span>chaftlic<span class=\"_ _a\"></span>her <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>zenarien <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>Markt<span class=\"_ _a\"></span>variablen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2197\">wie Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss\u00e4t<span class=\"_ _d\"></span>ze und <span class=\"_ _a\"></span>Eigenkapitalr<span class=\"_ _a\"></span>endite ge<span class=\"_ _a\"></span>nerier<span class=\"_ _a\"></span>en, um k\u00fcnfti<span class=\"_ _a\"></span>ge Zahlungss<span class=\"_ _a\"></span>tr\u00f6me <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>prog<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ostizie<span class=\"_ _a\"></span>ren. <span class=\"_ _a\"></span> </div><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs2198\">ZUGRUNDE G<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>LEGT<span class=\"_ _a\"></span>E ANNA<span class=\"_ _a\"></span>HMEN ZUR <span class=\"_ _a\"></span>SCH\u00c4<span class=\"_ _2\"></span>TZU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> K\u00dcNF<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ER ZA<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>LUNGS<span class=\"_ _a\"></span>STR\u00d6ME<span class=\"_ _a\"></span> </div><div class=\"t m1 h23 ff58 fsa fc9 sc0 ls4 ws0 gs2199\">Sterblichk<span class=\"_ _d\"></span>eits-,<span class=\"_ _a\"></span> Mor<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>idit\u00e4ts- <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Lan<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>lebigkeit<span class=\"_ _d\"></span>sraten<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs219a\">Die Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>asie<span class=\"_ _a\"></span>ren auf b<span class=\"_ _1\"></span>ran<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>\u00fcbli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen l\u00e4nder<span class=\"_ _d\"></span>bez</div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs219b\">og<span class=\"_ _a\"></span>enen<span class=\"_ _1\"></span> T<span class=\"_ _4\"></span>abellen, je nach <span class=\"_ _1\"></span>Art des abgeschloss<span class=\"_ _a\"></span>enen Ve<span class=\"_ _a\"></span>rtrags und </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs219c\">Land, <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>em <span class=\"_ _3\"></span>die versicherte <span class=\"_ _1\"></span>P<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ihren <span class=\"_ _1\"></span>Wo<span class=\"_ _a\"></span>hnsitz h<span class=\"_ _1\"></span>at. <span class=\"_ _1\"></span>Sie <span class=\"_ _1\"></span>spiegel<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Erf<span class=\"_ _d\"></span>ahrungs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>j\u00fcngste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _d\"></span>erga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>nheit w<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs219d\">und w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>Bedarf <span class=\"_ _1\"></span>ange<span class=\"_ _a\"></span>passt, <span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Erfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>lo<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gesellsc<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Rechnung zu <span class=\"_ _1\"></span>tragen. <span class=\"_ _1\"></span>Erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>k\u00fcnfti<span class=\"_ _a\"></span>ge </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs219e\">V<span class=\"_ _a\"></span>erbess<span class=\"_ _d\"></span>erunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>angemess<span class=\"_ _a\"></span>en, <span class=\"_ _b\"> </span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _b\"> </span>nicht <span class=\"_ _b\"> </span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rm<span class=\"_ _d\"></span>\u00e4\u00dfig <span class=\"_ _c\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fccks<span class=\"_ _a\"></span>ichtigt. <span class=\"_ _b\"> </span>Die <span class=\"_ _c\"> </span>Anna<span class=\"_ _a\"></span>hmen <span class=\"_ _b\"> </span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiden<span class=\"_ _a\"></span> <span class=\"_ _c\"> </span>sich </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs219f\">beispiels<span class=\"_ _d\"></span>weis<span class=\"_ _d\"></span>e je <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ach <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngskl<span class=\"_ _a\"></span>asse und Ar<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertrags. <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21a0\">Eine <span class=\"_ _1\"></span>S<span class=\"_ _d\"></span>teiger<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng der erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Sterbli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeits- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Morbidit<span class=\"_ _a\"></span>\u00e4tsraten f\u00fchrt zu<span class=\"_ _1\"></span> einem<span class=\"_ _d\"></span> An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tieg <span class=\"_ _1\"></span>der erwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Schaden<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6he, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21a1\">wodurc<span class=\"_ _a\"></span>h sich fol<span class=\"_ _d\"></span>gli<span class=\"_ _d\"></span>ch die k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige CS<span class=\"_ _a\"></span>M ver<span class=\"_ _d\"></span>ringert. <span class=\"_ _a\"></span> </div><div class=\"t m1 h23 ff58 fsa fc9 sc0 ls4 ws0 gs21a2\">Aufwendu<span class=\"_ _d\"></span>ngen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21a3\">Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>hinsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erwalt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsko<span class=\"_ _a\"></span>sten <span class=\"_ _3\"></span>spi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gel<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21a4\">pro<span class=\"_ _a\"></span>gnostiziert<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Koste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Aufrec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ter<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Bedien<span class=\"_ _a\"></span>ung </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21a5\">von <span class=\"_ _f\"> </span>best<span class=\"_ _a\"></span>ehenden <span class=\"_ _e\"></span>Poliz<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>damit <span class=\"_ _e\"></span>verbu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Gemei<span class=\"_ _a\"></span>nkosten <span class=\"_ _e\"></span>wider<span class=\"_ _4\"></span>. <span class=\"_ _f\"></span>Die <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ktuelle <span class=\"_ _3\"></span>H\u00f6he <span class=\"_ _e\"></span>der <span class=\"_ _f\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _d\"></span>endung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _e\"></span>als<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21a6\">angemess<span class=\"_ _a\"></span>ene Grundlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> f\u00fcr die zuk\u00fcnftige<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Auf<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>herang<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>og<span class=\"_ _a\"></span>en und <span class=\"_ _1\"></span>geg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>falls<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>um die erwartete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Koste<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21a7\">inflation a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>pass<span class=\"_ _a\"></span>t. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21a8\">Ein Anstieg d<span class=\"_ _a\"></span>er erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n H\u00f6<span class=\"_ _a\"></span>he der A<span class=\"_ _d\"></span>ufwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n f<span class=\"_ _d\"></span>\u00fchrt z<span class=\"_ _d\"></span>u einer V<span class=\"_ _2\"></span>erring<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftig <span class=\"_ _d\"></span>erw<span class=\"_ _d\"></span>arteten <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ewi<span class=\"_ _a\"></span>nne. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21a9\">Die Zahlungsstr<span class=\"_ _a\"></span>\u00f6me i<span class=\"_ _d\"></span>nnerhalb der<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>enzen umfass<span class=\"_ _a\"></span>en eine Zuord<span class=\"_ _a\"></span>nung fixer und vari<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ble<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Gemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kost<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>die dir<span class=\"_ _d\"></span>ekt </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21aa\">der E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f\u00fcll<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>her<span class=\"_ _d\"></span>ungsver<span class=\"_ _a\"></span>tr\u00e4gen z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>geo<span class=\"_ _a\"></span>rdnet <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>k\u00f6nnen. D<span class=\"_ _a\"></span>iese G<span class=\"_ _d\"></span>emei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kost<span class=\"_ _a\"></span>en wer<span class=\"_ _a\"></span>den mi<span class=\"_ _a\"></span>tt<span class=\"_ _1\"></span>els <span class=\"_ _a\"></span>systema<span class=\"_ _a\"></span>tischer </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ac\">und <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>atio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>aler <span class=\"_ _e\"></span>M<span class=\"_ _a\"></span>ethoden <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _d\"></span>pen <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>ertr\u00e4gen <span class=\"_ _3\"></span>zugeor<span class=\"_ _a\"></span>dnet. <span class=\"_ _e\"></span>Diese <span class=\"_ _e\"></span>M<span class=\"_ _d\"></span>ethode<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>einheitli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _3\"></span>auf <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ad\">Kosten mi<span class=\"_ _a\"></span>t \u00e4hnliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Me<span class=\"_ _a\"></span>rkmalen ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wa<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>t. <span class=\"_ _a\"></span> </div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs21ae\">Storno- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d R<span class=\"_ _d\"></span>\u00fcckkauf<span class=\"_ _a\"></span>quoten </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21af\">Stornos bezie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en sich a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f die K\u00fcndig<span class=\"_ _d\"></span>ung vo<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>Poli<span class=\"_ _a\"></span>zzen</div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21b0\"> aufgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t ge<span class=\"_ _d\"></span>zahlter Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>wohing<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sich R\u00fcckk\u00e4<span class=\"_ _a\"></span>ufe auf </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21b1\">die freiwill<span class=\"_ _a\"></span>ige <span class=\"_ _1\"></span>K\u00fcndigung von Polizze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsnehmer:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> beziehen. Annahm<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>hinsich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>lich der <span class=\"_ _1\"></span>K<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>digu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21b2\">von <span class=\"_ _10\"> </span>Polizze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>werd<span class=\"_ _a\"></span>en <span class=\"_ _12\"> </span>unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>Anwendung <span class=\"_ _11\"> </span>von <span class=\"_ _10\"> </span>auf <span class=\"_ _10\"> </span>Erfahru<span class=\"_ _a\"></span>ngswerten <span class=\"_ _11\"> </span>basier<span class=\"_ _a\"></span>enden <span class=\"_ _12\"> </span>st<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>isti<span class=\"_ _d\"></span>sche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Ve<span class=\"_ _a\"></span>rfahr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _10\"> </span>getrof<span class=\"_ _a\"></span>fen <span class=\"_ _11\"> </span>und </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21b3\">variiere<span class=\"_ _a\"></span>n je nach <span class=\"_ _d\"></span>Pro<span class=\"_ _d\"></span>dukt<span class=\"_ _a\"></span>typ, V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsda<span class=\"_ _d\"></span>uer u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Ums<span class=\"_ _a\"></span>atztre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds.<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21b4\">Ein Anstieg d<span class=\"_ _a\"></span>er Sto<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>qu<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>ten w\u00fcr<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>die k\u00fcnftig<span class=\"_ _d\"></span>e CSM t<span class=\"_ _a\"></span>endenziell<span class=\"_ _a\"></span> verringern. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21b5\">D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>Sen<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>vi<span class=\"_ _a\"></span>t\u00e4<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>un<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>r <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>An<span class=\"_ _a\"></span>ha<span class=\"_ _a\"></span>nga<span class=\"_ _2\"></span>nga<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>1<span class=\"_ _a\"></span>.8<span class=\"_ _a\"></span>. <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>s-<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>und <span class=\"_ _4\"></span>Ma<span class=\"_ _a\"></span>rkt<span class=\"_ _2\"></span>ri<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ke<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>\u2013 <span class=\"_ _2\"></span>S<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>iv<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>\u00e4ts<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>al<span class=\"_ _d\"></span>ys<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>ab<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>Se<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>84<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>dar<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>gt<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs21b6\">ZUR BEWE<span class=\"_ _a\"></span>RTUNG <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>ON<span class=\"_ _a\"></span> VERSIC<span class=\"_ _a\"></span>HERU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ER<span class=\"_ _a\"></span>TR\u00c4GEN IN D<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R NIC<span class=\"_ _a\"></span>HTLEBENS<span class=\"_ _a\"></span>VER<span class=\"_ _1\"></span>SI<span class=\"_ _a\"></span>CHER<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ERWENDE<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>E M<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>THOD<span class=\"_ _a\"></span>EN </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21b7\">Die <span class=\"_ _8\"> </span>wesentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _8\"> </span>Anna<span class=\"_ _a\"></span>hmen <span class=\"_ _8\"> </span>f\u00fcr <span class=\"_ _8\"> </span>Nichtleben <span class=\"_ _7\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _8\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>Anhanganga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>R\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _8\"> </span>f\u00fcr <span class=\"_ _8\"> </span>noch <span class=\"_ _8\"> </span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>bg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wic<span class=\"_ _d\"></span>kelt<span class=\"_ _d\"></span>e </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21b8\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lle (<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>IC<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b Seit<span class=\"_ _a\"></span>e 145 beh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndelt.<span class=\"_ _a\"></span> </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gse8d\">DISKONTI<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>RUNGSS\u00c4<span class=\"_ _2\"></span>TZE </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21b9\">Alle <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rbindlichkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>aus <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ausnahm<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>nach <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AA <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>werteten <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>ckungsr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckstell<span class=\"_ _a\"></span>ung) </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ba\">werde<span class=\"_ _a\"></span>n bere<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t, ind<span class=\"_ _d\"></span>em die e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wartet<span class=\"_ _a\"></span>en k\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zahl<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> mit de<span class=\"_ _a\"></span>n r<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>kolos<span class=\"_ _a\"></span>en und um eine Il<span class=\"_ _a\"></span>liquidit\u00e4tsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>p<span class=\"_ _d\"></span>assun<span class=\"_ _a\"></span>g </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21bb\">berei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>igte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss\u00e4t<span class=\"_ _a\"></span>zen abg<span class=\"_ _d\"></span>ezinst <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21bc\">Risikol<span class=\"_ _a\"></span>ose <span class=\"_ _3\"></span>Zi<span class=\"_ _d\"></span>nss\u00e4tz<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>nhand <span class=\"_ _1\"></span>eines <span class=\"_ _1\"></span>Bottom<span class=\"_ _a\"></span>-up-A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tzes unter <span class=\"_ _1\"></span>Bezugna<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>Swap<span class=\"_ _a\"></span>-Kurse <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g de<span class=\"_ _1\"></span>r </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21bd\">V<span class=\"_ _a\"></span>erbindl<span class=\"_ _d\"></span>ichkeite<span class=\"_ _a\"></span>n aus <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen<span class=\"_ _a\"></span> festgelegt. <span class=\"_ _a\"></span>Sofern Sw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>p-<span class=\"_ _d\"></span>Kurse <span class=\"_ _a\"></span>nicht <span class=\"_ _d\"></span>als hi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eichend, li<span class=\"_ _a\"></span>quide u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d t<span class=\"_ _a\"></span>ranspare<span class=\"_ _a\"></span>nt </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21be\">erachtet w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, wir<span class=\"_ _d\"></span>d <span class=\"_ _d\"></span>auf Zi<span class=\"_ _d\"></span>nss\u00e4tz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _d\"></span>r Staats<span class=\"_ _a\"></span>anleihen z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>ckgegrif<span class=\"_ _a\"></span>fen<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21bf\">Die <span class=\"_ _2\"></span>Illiquidit\u00e4tsanp<span class=\"_ _a\"></span>assung <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>je<span class=\"_ _d\"></span>weil<span class=\"_ _a\"></span>igen <span class=\"_ _d\"></span>risikol<span class=\"_ _a\"></span>osen <span class=\"_ _a\"></span>Zinss<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tze<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>sier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>auf <span class=\"_ _2\"></span>dem <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ken <span class=\"_ _a\"></span>berei<span class=\"_ _a\"></span>nigten <span class=\"_ _a\"></span>Spr<span class=\"_ _a\"></span>ead <span class=\"_ _a\"></span>zwisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>dem </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21c0\">Zinssatz, <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>ei<span class=\"_ _d\"></span>nem <span class=\"_ _1\"></span>Refer<span class=\"_ _a\"></span>enzportfolio<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>erzielt werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>k\u00f6nnte, und <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>m risikolo<span class=\"_ _d\"></span>sen <span class=\"_ _1\"></span>Basiszi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ssat<span class=\"_ _d\"></span>z. <span class=\"_ _1\"></span>Die <span class=\"_ _1\"></span>Gewichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>des </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21c1\">Refer<span class=\"_ _a\"></span>enzportfolios<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>unte<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigung aller nach L\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>zus<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>ngefasste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ma\u00dfgebli<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>K<span class=\"_ _d\"></span>apital<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nlage<span class=\"_ _a\"></span>n de<span class=\"_ _1\"></span>r </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21c2\">VIG ber<span class=\"_ _a\"></span>echnet.<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21c3\">Die  f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r  di<span class=\"_ _d\"></span>e <span class=\"_ _12\"> </span>Abzins<span class=\"_ _a\"></span>ung  k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>  Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e  hera<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gezoge<span class=\"_ _a\"></span>nen  Zinss<span class=\"_ _a\"></span>\u00e4tze  si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>  in  A<span class=\"_ _a\"></span>nhangang<span class=\"_ _a\"></span>abe  1.2. <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erwende<span class=\"_ _d\"></span>te </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21c4\">Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> auf S<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>e 63 darg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellt.<span class=\"_ _a\"></span> </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs21c5\">RISIKOANP<span class=\"_ _2\"></span>ASSUNG F<span class=\"_ _a\"></span>\u00dc<span class=\"_ _1\"></span>R NIC<span class=\"_ _a\"></span>HTFINANZIE<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>LE <span class=\"_ _d\"></span>RISIK<span class=\"_ _d\"></span>EN </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14d2\">Die Risi<span class=\"_ _a\"></span>koanpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g f\u00fcr nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>fi<span class=\"_ _a\"></span>nanzielle Ris<span class=\"_ _a\"></span>iken stellt die f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>da<span class=\"_ _1\"></span>s T<span class=\"_ _4\"></span>rage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der U<span class=\"_ _d\"></span>nsich<span class=\"_ _a\"></span>erhe<span class=\"_ _1\"></span>it i<span class=\"_ _a\"></span>n Bezug <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf d<span class=\"_ _d\"></span>en B<span class=\"_ _d\"></span>etrag <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd d<span class=\"_ _a\"></span>en </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21c6\">zeitlic<span class=\"_ _d\"></span>hen A<span class=\"_ _d\"></span>nfall<span class=\"_ _a\"></span> der Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _d\"></span>ngsst<span class=\"_ _d\"></span>r\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der G<span class=\"_ _a\"></span>ruppen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _a\"></span>verlangte <span class=\"_ _a\"></span>Entsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4dig<span class=\"_ _a\"></span>ung dar <span class=\"_ _a\"></span>und de<span class=\"_ _a\"></span>ckt d<span class=\"_ _d\"></span>as </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14d4\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs-, <span class=\"_ _f\"> </span>das <span class=\"_ _10\"> </span>Storno- <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>das <span class=\"_ _11\"> </span>Kosten<span class=\"_ _d\"></span>risiko <span class=\"_ _11\"> </span>ab. <span class=\"_ _11\"> </span>Daher <span class=\"_ _11\"> </span>entspri<span class=\"_ _a\"></span>cht <span class=\"_ _10\"> </span>die <span class=\"_ _11\"> </span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>koanpass<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>inem<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>trag, <span class=\"_ _11\"> </span>den <span class=\"_ _11\"> </span>ein </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14d5\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>unternehmen <span class=\"_ _e\"></span>zahlen <span class=\"_ _f\"> </span>w\u00fcr<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>um <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>Unsich<span class=\"_ _d\"></span>erheit <span class=\"_ _e\"></span>dar\u00fcber<span class=\"_ _2\"></span>, <span class=\"_ _f\"> </span>o<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>k\u00fcnftige <span class=\"_ _e\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr\u00f6<span class=\"_ _a\"></span>me <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>bestm\u00f6<span class=\"_ _a\"></span>gliche </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21c7\">Sch\u00e4tzung <span class=\"_ _a\"></span>\u00fcbersteige<span class=\"_ _a\"></span>n werd<span class=\"_ _a\"></span>en, zu beseitig<span class=\"_ _a\"></span>en.  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21c8\">Die <span class=\"_ _2\"></span>S<span class=\"_ _a\"></span>ch\u00e4<span class=\"_ _a\"></span>tzung<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Ris<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>koa<span class=\"_ _a\"></span>npass<span class=\"_ _a\"></span>ung <span class=\"_ _4\"></span>erfol<span class=\"_ _a\"></span>gt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>unt<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>nwen<span class=\"_ _a\"></span>dun<span class=\"_ _a\"></span>g <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _2\"></span>K<span class=\"_ _d\"></span>api<span class=\"_ _a\"></span>talko<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>tenm<span class=\"_ _a\"></span>etho<span class=\"_ _a\"></span>de <span class=\"_ _2\"></span>(CoC<span class=\"_ _a\"></span>-M<span class=\"_ _d\"></span>et<span class=\"_ _a\"></span>hod<span class=\"_ _a\"></span>e). <span class=\"_ _2\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>CoC<span class=\"_ _a\"></span>-Me<span class=\"_ _a\"></span>tho<span class=\"_ _a\"></span>de </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21c9\">erfo<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>dert <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Sc<span class=\"_ _a\"></span>h\u00e4tzu<span class=\"_ _a\"></span>ng d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>ahrs<span class=\"_ _a\"></span>chei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ich<span class=\"_ _d\"></span>kei<span class=\"_ _a\"></span>ts<span class=\"_ _d\"></span>ve<span class=\"_ _a\"></span>rteil<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> des<span class=\"_ _a\"></span> Erf<span class=\"_ _a\"></span>\u00fcll<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span> so<span class=\"_ _a\"></span>wie d<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>zus\u00e4<span class=\"_ _a\"></span>tzli<span class=\"_ _a\"></span>chen <span class=\"_ _a\"></span>Ka<span class=\"_ _d\"></span>pi<span class=\"_ _a\"></span>tals, <span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>zu j<span class=\"_ _a\"></span>ede<span class=\"_ _a\"></span>m </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ca\">k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>tige<span class=\"_ _a\"></span>n Zei<span class=\"_ _a\"></span>tp<span class=\"_ _a\"></span>unk<span class=\"_ _a\"></span>t d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r C<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>hfl<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-P<span class=\"_ _a\"></span>rog<span class=\"_ _a\"></span>nos<span class=\"_ _a\"></span>e b<span class=\"_ _a\"></span>en\u00f6t<span class=\"_ _a\"></span>ig<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>rd,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>um d<span class=\"_ _a\"></span>en <span class=\"_ _d\"></span>\u00f6<span class=\"_ _a\"></span>kono<span class=\"_ _d\"></span>mi<span class=\"_ _a\"></span>sche<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Kapi<span class=\"_ _d\"></span>tal<span class=\"_ _a\"></span>anf<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en z<span class=\"_ _d\"></span>u g<span class=\"_ _a\"></span>en\u00fc<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> <span class=\"_ _d\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21cb\">Auf <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00e4tzliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>for<span class=\"_ _a\"></span>deru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _2\"></span>in <span class=\"_ _d\"></span>k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftig<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>Beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsperiod<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>ein <span class=\"_ _a\"></span>Kapi<span class=\"_ _d\"></span>talko<span class=\"_ _a\"></span>stensatz <span class=\"_ _2\"></span>angewa<span class=\"_ _d\"></span>ndt. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>Kapital-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21cc\">koste<span class=\"_ _d\"></span>n stellen die von <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inem U<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>ernehm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>um A<span class=\"_ _d\"></span>usgleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>es nichtfin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>en Risikos ben\u00f6<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>igte R<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ndi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e dar<span class=\"_ _4\"></span>. Die bere<span class=\"_ _a\"></span>ch-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2183\">nete, <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>k\u00fcnftige <span class=\"_ _1\"></span>Laufz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anzuwe<span class=\"_ _d\"></span>ndende <span class=\"_ _1\"></span>Risikoa<span class=\"_ _a\"></span>npassung <span class=\"_ _1\"></span>wird unter <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Diskonti<span class=\"_ _a\"></span>erungssatzes <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ce\">Absc<span class=\"_ _d\"></span>hlussstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag abg<span class=\"_ _a\"></span>ezinst u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d ist <span class=\"_ _a\"></span>Bestandt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il <span class=\"_ _d\"></span>der Summ<span class=\"_ _a\"></span>e der V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeiten a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>cherungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> </div><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs21cf\">AUFL\u00d6SUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> DE<span class=\"_ _a\"></span>R V<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R<span class=\"_ _a\"></span>TR<span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>GLICHEN SER<span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ICEMA<span class=\"_ _a\"></span>RGE (CSM<span class=\"_ _a\"></span>) </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2185\">Die <span class=\"_ _1\"></span>CSM <span class=\"_ _1\"></span>ist eine Kompo<span class=\"_ _d\"></span>nente <span class=\"_ _1\"></span>des V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>der <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die Gruppe v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4ge<span class=\"_ _a\"></span>n, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2186\">die den nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t r<span class=\"_ _a\"></span>ea<span class=\"_ _1\"></span>lis<span class=\"_ _a\"></span>ierten Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> darst<span class=\"_ _a\"></span>ellt, den eine G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sell<span class=\"_ _d\"></span>sc<span class=\"_ _d\"></span>haft im La<span class=\"_ _a\"></span>ufe der zuk\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Erbri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng vo<span class=\"_ _a\"></span>n Leistung<span class=\"_ _d\"></span>en aus-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2187\">weisen <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d. <span class=\"_ _e\"></span>In <span class=\"_ _3\"></span>jeder <span class=\"_ _e\"></span>P<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>riod<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>wird <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Betrag <span class=\"_ _3\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>CSM <span class=\"_ _3\"></span>f\u00fcr<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>eine <span class=\"_ _3\"></span>Gruppe <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsvert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>erfolg<span class=\"_ _d\"></span>swirks<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ls </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2188\">versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>t. <span class=\"_ _f\"> </span>Dieser <span class=\"_ _e\"></span>spiegelt <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>Leist<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>er<span class=\"_ _2\"></span>, <span class=\"_ _f\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>in </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2189\">dieser Period<span class=\"_ _a\"></span>e im R<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hme<span class=\"_ _a\"></span>n der Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bra<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den. Diese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>etrag <span class=\"_ _a\"></span>wird b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch: </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs218b\">\u2022<span class=\"_ _8\"> </span>die Identifizie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten i<span class=\"_ _a\"></span>n der Grup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span>;<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d0\">\u2022<span class=\"_ _8\"> </span>die gleichm\u00e4<span class=\"_ _a\"></span>\u00dfige Allokatio<span class=\"_ _a\"></span>n der CSM <span class=\"_ _a\"></span>zum End<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> der Pe<span class=\"_ _a\"></span>riode auf jed<span class=\"_ _a\"></span>e in der lauf<span class=\"_ _a\"></span>enden Perio<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rbr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>hte b<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>w<span class=\"_ _a\"></span>. i<span class=\"_ _d\"></span>n der<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d1\">Zukunft e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>war<span class=\"_ _a\"></span>tun<span class=\"_ _1\"></span>gsg<span class=\"_ _a\"></span>em\u00e4\u00df <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u erbri<span class=\"_ _a\"></span>ngende Deck<span class=\"_ _a\"></span>ungsein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit.<span class=\"_ _a\"></span> Die Aufteilung <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gt vor der <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rfolgs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ksam<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Erfassung<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs218d\">von Betr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die <span class=\"_ _a\"></span>die in der P<span class=\"_ _d\"></span>erio<span class=\"_ _d\"></span>de erb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>achte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherun<span class=\"_ _a\"></span>gsleistunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wid<span class=\"_ _d\"></span>erspiegel<span class=\"_ _a\"></span>n.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs218e\">\u2022<span class=\"_ _8\"> </span>die erfolgswi<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ksam<span class=\"_ _a\"></span>e Erfass<span class=\"_ _a\"></span>ung des de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in der P<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>e erbra<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> De<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kungs<span class=\"_ _a\"></span>einheiten z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>geo<span class=\"_ _a\"></span>rdnete<span class=\"_ _a\"></span>n Betrags.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d2\">Um <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>Anzahl <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>ckungsein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eite<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>einer <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsve<span class=\"_ _d\"></span>rtr\u00e4gen <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>besti<span class=\"_ _a\"></span>mmen, <span class=\"_ _3\"></span>muss <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>An<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahl <span class=\"_ _1\"></span>der </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d3\">gegen\u00fcbe<span class=\"_ _a\"></span>r  dem/de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>nehmer:i<span class=\"_ _a\"></span>n  zu  e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bringe<span class=\"_ _a\"></span>nden <span class=\"_ _12\"> </span>Leistunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,  die<span class=\"_ _a\"></span>  V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsde<span class=\"_ _d\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsleis<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en  und </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d4\">Kapitalanl<span class=\"_ _a\"></span>ageleistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>bei<span class=\"_ _a\"></span>nhalten, be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ertet wer<span class=\"_ _a\"></span>den. Bei d<span class=\"_ _d\"></span>er Gewicht<span class=\"_ _d\"></span>ung unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rschie<span class=\"_ _a\"></span>dlicher Leist<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ber\u00fccks<span class=\"_ _a\"></span>ichtigt die </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2192\">Gruppe g<span class=\"_ _a\"></span>runds\u00e4tzli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span>eilun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> des B<span class=\"_ _d\"></span>arwerts d<span class=\"_ _a\"></span>er Pr\u00e4mi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> in <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>en Risi<span class=\"_ _a\"></span>ko- und <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>en Spa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ant<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il,<span class=\"_ _d\"></span> um <span class=\"_ _d\"></span>die Kom<span class=\"_ _a\"></span>ponente<span class=\"_ _d\"></span>n, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2193\">die <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fgel\u00f6<span class=\"_ _a\"></span>st <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sollen, <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>gewic<span class=\"_ _d\"></span>hten. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>inige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>F\u00e4lle<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>kann <span class=\"_ _3\"></span>es <span class=\"_ _1\"></span>jedoch <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>notw<span class=\"_ _d\"></span>endig sein<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ermittlung <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2194\">Anzahl <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>einheiten <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>unte<span class=\"_ _d\"></span>rschiedli<span class=\"_ _d\"></span>chen <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsd<span class=\"_ _a\"></span>eckung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>gewic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten. <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>azu <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Barwert <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2195\">Pr\u00e4mien d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> je<span class=\"_ _a\"></span>weilig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherungsd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g her<span class=\"_ _a\"></span>angezoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2197\">Die Me<span class=\"_ _a\"></span>nge der <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsleist<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd De<span class=\"_ _a\"></span>ckungsein<span class=\"_ _a\"></span>heiten f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e Ha<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ptpr<span class=\"_ _a\"></span>oduktlinie<span class=\"_ _d\"></span>n wir<span class=\"_ _a\"></span>d fol<span class=\"_ _a\"></span>genderma\u00dfe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ermi<span class=\"_ _d\"></span>ttel<span class=\"_ _a\"></span>t:<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2198\">F\u00fc<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>P<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>tf<span class=\"_ _a\"></span>ol<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ni<span class=\"_ _2\"></span>cht<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>ebe<span class=\"_ _2\"></span>ns<span class=\"_ _d\"></span>- <span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>d<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>K<span class=\"_ _a\"></span>ra<span class=\"_ _a\"></span>nke<span class=\"_ _2\"></span>nv<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>ow<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>us<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>lt<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>N<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>c<span class=\"_ _a\"></span>htl<span class=\"_ _2\"></span>ebe<span class=\"_ _2\"></span>nsr<span class=\"_ _a\"></span>\u00fcc<span class=\"_ _a\"></span>kv<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>di<span class=\"_ _2\"></span>e </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2199\">er<span class=\"_ _a\"></span>bra<span class=\"_ _2\"></span>cht<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>e<span class=\"_ _a\"></span>rsi<span class=\"_ _2\"></span>che<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>sl<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n m<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>tel<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span> dem<span class=\"_ _a\"></span> p<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>og<span class=\"_ _a\"></span>no<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>iz<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>en P<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>\u00e4m<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>rtr<span class=\"_ _d\"></span>ag<span class=\"_ _2\"></span> ap<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ox<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>t. <span class=\"_ _d\"></span>Be<span class=\"_ _a\"></span>i e<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nem<span class=\"_ _a\"></span> G<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>o\u00dft<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>l d<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>Lei<span class=\"_ _a\"></span>st<span class=\"_ _2\"></span>un-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d5\">g<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ha<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>h u<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>sd<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>.<span class=\"_ _a\"></span> Fo<span class=\"_ _a\"></span>l<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>li<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>ts<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>ht <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>De<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>nh<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>nos<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>zi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> P<span class=\"_ _a\"></span>r\u00e4<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>a<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d6\">Bei Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> von R<span class=\"_ _a\"></span>entenvertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ents<span class=\"_ _a\"></span>pricht die Meng<span class=\"_ _a\"></span>e der Leistungen im Ra<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n der <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungsd<span class=\"_ _a\"></span>eckung sowie d<span class=\"_ _a\"></span>er </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d7\">Kapitalanl<span class=\"_ _a\"></span>ageleistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>mathematisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>Rese<span class=\"_ _a\"></span>rve; <span class=\"_ _f\"> </span>so<span class=\"_ _a\"></span>mit <span class=\"_ _e\"></span>en<span class=\"_ _1\"></span>tspric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Deck<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit <span class=\"_ _e\"></span>auch <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>mat<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ematis<span class=\"_ _a\"></span>chen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d8\">Reserve. <span class=\"_ _1\"></span>Bei <span class=\"_ _1\"></span>Risikoleb<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>hne <span class=\"_ _3\"></span>R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tzbes<span class=\"_ _a\"></span>timmunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>nur <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsde<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>ung </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d9\">bieten, <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsp<span class=\"_ _d\"></span>richt <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Menge <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Leistunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertragl<span class=\"_ _a\"></span>ich <span class=\"_ _3\"></span>verei<span class=\"_ _a\"></span>nbarte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungssumm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00fcber <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rtragsla<span class=\"_ _d\"></span>ufzeit. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21da\">Bei <span class=\"_ _3\"></span>diese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Pro<span class=\"_ _a\"></span>dukte<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>entsp<span class=\"_ _d\"></span>richt <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Deckungs<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>ahe<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>auch <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>vert<span class=\"_ _d\"></span>raglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ver<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>barten <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _d\"></span>herungss<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mme. <span class=\"_ _1\"></span>Bei </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21db\">fonds- <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>indexgeb<span class=\"_ _a\"></span>undenen <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>wird <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Me<span class=\"_ _d\"></span>nge <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Ka<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>alan<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ageleistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _1\"></span>anhand <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Fonds<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _1\"></span>festg<span class=\"_ _a\"></span>elegt; </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21dc\">daher wir<span class=\"_ _a\"></span>d der Fo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds<span class=\"_ _a\"></span>wert als Deck<span class=\"_ _a\"></span>ungsein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>era<span class=\"_ _d\"></span>ngezoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21dd\">Bei <span class=\"_ _f\"> </span>Kapitall<span class=\"_ _d\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sversi<span class=\"_ _a\"></span>cherunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>oh<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atzbestimm<span class=\"_ _a\"></span>ungen <span class=\"_ _e\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _e\"></span>Risikol<span class=\"_ _d\"></span>ebensversic<span class=\"_ _a\"></span>herunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>mit <span class=\"_ _e\"></span>R\u00fcckka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fwer<span class=\"_ _a\"></span>t <span class=\"_ _11\"> </span>gil<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>di<span class=\"_ _a\"></span>e </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21de\">Risikos<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mme <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>Messgr<span class=\"_ _a\"></span>\u00f6\u00dfe <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsdec<span class=\"_ _a\"></span>kung <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>mat<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Rese<span class=\"_ _a\"></span>rve <span class=\"_ _e\"></span>als <span class=\"_ _3\"></span>Messg<span class=\"_ _a\"></span>r\u00f6\u00dfe <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>Kapital<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21df\">anlageleis<span class=\"_ _a\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en. <span class=\"_ _e\"></span>Die <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungssumm<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _e\"></span>als <span class=\"_ _3\"></span>Deckungsei<span class=\"_ _a\"></span>nheit <span class=\"_ _3\"></span>herange<span class=\"_ _d\"></span>zogen, <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>sie <span class=\"_ _3\"></span>beide <span class=\"_ _3\"></span>Kompon<span class=\"_ _a\"></span>enten <span class=\"_ _3\"></span>wider<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21e0\">spiegelt: <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cherungskom<span class=\"_ _a\"></span>ponente <span class=\"_ _1\"></span>(R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kosumme<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Kapitala<span class=\"_ _a\"></span>nlagekompo<span class=\"_ _a\"></span>nente <span class=\"_ _3\"></span>(math<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ma<span class=\"_ _a\"></span>tische <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>ese<span class=\"_ _d\"></span>rve <span class=\"_ _3\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21e1\">Fondswer<span class=\"_ _a\"></span>t)<span class=\"_ _1\"></span>. I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>esem Fall is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eiter<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>wicht<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>notwendig.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21e2\">Bei <span class=\"_ _f\"> </span>gehalt<span class=\"_ _d\"></span>enen <span class=\"_ _f\"></span>R\u00fc<span class=\"_ _a\"></span>ckver<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>spieg<span class=\"_ _a\"></span>elt <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ie <span class=\"_ _e\"></span>Anzahl <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>Deckungsei<span class=\"_ _a\"></span>nheiten <span class=\"_ _f\"> </span>in <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>das <span class=\"_ _f\"></span>erwart<span class=\"_ _a\"></span>ete </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21e3\">Zeichnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>uster i<span class=\"_ _a\"></span>n Hi<span class=\"_ _d\"></span>nbli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k <span class=\"_ _a\"></span>auf di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>runde l<span class=\"_ _d\"></span>ieg<span class=\"_ _a\"></span>enden <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _a\"></span>wider<span class=\"_ _4\"></span>, d<span class=\"_ _a\"></span>a d<span class=\"_ _d\"></span>as <span class=\"_ _a\"></span>Niveau <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>erbrach<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>eist<span class=\"_ _a\"></span>ungen <span class=\"_ _a\"></span>von d<span class=\"_ _a\"></span>er </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21e4\">Anzahl de<span class=\"_ _a\"></span>r zugrunde l<span class=\"_ _a\"></span>iegenden best<span class=\"_ _a\"></span>ehend<span class=\"_ _d\"></span>en V<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge ab<span class=\"_ _a\"></span>h\u00e4ngig <span class=\"_ _a\"></span>ist.  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21e6\">Die Gesamtan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahl der Deckungsei<span class=\"_ _a\"></span>nheiten jeder (R\u00fcck-<span class=\"_ _d\"></span>)V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _d\"></span>rtragsg<span class=\"_ _a\"></span>ruppe w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d am <span class=\"_ _1\"></span>Ende jeder Berichts<span class=\"_ _a\"></span>periode </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21e7\">neu <span class=\"_ _1\"></span>bewertet. <span class=\"_ _1\"></span>D<span class=\"_ _a\"></span>amit <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d die <span class=\"_ _3\"></span>ver<span class=\"_ _a\"></span>bleibende <span class=\"_ _1\"></span>Dec<span class=\"_ _d\"></span>kung u<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Periode eingetr<span class=\"_ _a\"></span>etenen <span class=\"_ _1\"></span>Schad<span class=\"_ _a\"></span>enzahlunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>erwar<span class=\"_ _d\"></span>teten </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21e8\">Stornos und V<span class=\"_ _2\"></span>ertr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gsk<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ndi<span class=\"_ _a\"></span>gungen ve<span class=\"_ _d\"></span>rringe<span class=\"_ _d\"></span>rt. </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs21e9\">DECKUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SR\u00dcCKSTE<span class=\"_ _a\"></span>LL<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G (LRC) </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ea\">Bei <span class=\"_ _c\"> </span>der <span class=\"_ _b\"> </span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>echnung <span class=\"_ _b\"> </span>der <span class=\"_ _c\"> </span>Deckungs<span class=\"_ _a\"></span>r\u00fcckstell<span class=\"_ _a\"></span>ung <span class=\"_ _c\"> </span>flie\u00dfen<span class=\"_ _a\"></span> <span class=\"_ _c\"> </span>z<span class=\"_ _1\"></span>ahlr<span class=\"_ _a\"></span>eiche <span class=\"_ _c\"> </span>ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sb<span class=\"_ _a\"></span>ehaftete <span class=\"_ _c\"> </span>W<span class=\"_ _a\"></span>erte<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>ein. <span class=\"_ _c\"> </span>Daru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter <span class=\"_ _b\"> </span>die </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21eb\">Disko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tieru<span class=\"_ _d\"></span>ngszinss\u00e4<span class=\"_ _a\"></span>tze,  die <span class=\"_ _12\"> </span>bei  der <span class=\"_ _12\"> </span>Ber<span class=\"_ _a\"></span>echnung <span class=\"_ _12\"> </span>ange<span class=\"_ _d\"></span>nom<span class=\"_ _d\"></span>menen <span class=\"_ _12\"> </span>Zahlungsst<span class=\"_ _a\"></span>r\u00f6me,  A<span class=\"_ _d\"></span>bs<span class=\"_ _a\"></span>chlusskoste<span class=\"_ _a\"></span>n  oder  au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _12\"> </span>die </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ec\">Erf\u00fcllungs<span class=\"_ _a\"></span>werte f\u00fcr b<span class=\"_ _a\"></span>elastende <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge.<span class=\"ff5d\"> </span></div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs21ed\">Abschlussk<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _a\"></span>n </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ee\">Absc<span class=\"_ _d\"></span>hlusskost<span class=\"_ _a\"></span>en werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n in der Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nbilanz e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fas<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ef\">st<span class=\"_ _d\"></span>en e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tspr<span class=\"_ _a\"></span>echende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>en zuge-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21f0\">ordn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _10\"> </span>(e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lie\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>derjenig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>uppen, <span class=\"_ _12\"> </span>di<span class=\"_ _a\"></span>e  er<span class=\"_ _a\"></span>wartungsgem<span class=\"_ _d\"></span>\u00e4\u00df <span class=\"_ _10\"> </span>aus <span class=\"_ _10\"> </span>Ve<span class=\"_ _a\"></span>rl\u00e4n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>erungen <span class=\"_ _10\"> </span>entstehen<span class=\"_ _d\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21f1\">werde<span class=\"_ _a\"></span>n)<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>F\u00fcr <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>bschlusskos<span class=\"_ _a\"></span>ten, <span class=\"_ _1\"></span>die v<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der Erfassu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>der zugeh\u00f6rig<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsgr<span class=\"_ _a\"></span>uppe <span class=\"_ _1\"></span>entsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d, wird </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21f2\">ein V<span class=\"_ _2\"></span>erm\u00f6gensw<span class=\"_ _a\"></span>ert f\u00fcr Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>angesetzt. <span class=\"_ _a\"></span> </div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs439\">Belasten<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Versic<span class=\"_ _a\"></span>herungsvertra<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>sgru<span class=\"_ _a\"></span>ppen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs43a\">F\u00fcr <span class=\"_ _3\"></span>belast<span class=\"_ _a\"></span>ende <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>rags<span class=\"_ _d\"></span>grup<span class=\"_ _a\"></span>pen <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Deck<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>r\u00fcc<span class=\"_ _1\"></span>ks<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>lun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>anhand <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>festgeleg<span class=\"_ _a\"></span>t. <span class=\"_ _3\"></span>Jeglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs43b\">r\u00fcckerst<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskom<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ermi<span class=\"_ _a\"></span>tt<span class=\"_ _1\"></span>elt <span class=\"_ _1\"></span>unter <span class=\"_ _3\"></span>Be<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>nahm<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlustkompo<span class=\"_ _a\"></span>nente, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>zugrund<span class=\"_ _a\"></span>eliegenden<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs43c\">V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _e\"></span>erfasst <span class=\"_ _3\"></span>wurden, <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kerst<span class=\"_ _a\"></span>attung, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Ra<span class=\"_ _1\"></span>hmen <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>gehalten<span class=\"_ _d\"></span>en <span class=\"_ _e\"></span>R\u00fcckversi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21f3\">erwartet w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> </div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs43e\">Zeitwert <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span> Geldes </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21f4\">F\u00fcr all<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Prod<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ktl<span class=\"_ _d\"></span>inie<span class=\"_ _d\"></span>n wir<span class=\"_ _a\"></span>d d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r B<span class=\"_ _a\"></span>uchwert <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>Deck<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21f5\">s<span class=\"_ _a\"></span>r\u00fcc<span class=\"_ _1\"></span>ks<span class=\"_ _a\"></span>tellung <span class=\"_ _d\"></span>diskonti<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>um de<span class=\"_ _a\"></span>n Z<span class=\"_ _d\"></span>eitwert d<span class=\"_ _a\"></span>es G<span class=\"_ _a\"></span>eldes <span class=\"_ _a\"></span>und de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Ef<span class=\"_ _d\"></span>fe<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21f6\">der fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>n wide<span class=\"_ _a\"></span>rzu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>piegeln. Da<span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ausgenomm<span class=\"_ _a\"></span>en sind je<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e, di<span class=\"_ _a\"></span>e unter An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung des P<span class=\"_ _2\"></span>AA be<span class=\"_ _a\"></span>wertet wer<span class=\"_ _a\"></span>den </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21f7\">und nicht belastend<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>sind. F\u00fcr die <span class=\"_ _1\"></span>Ab<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ins<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Di<span class=\"_ _a\"></span>skontierungss<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tze ver<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>, welche<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Me<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>km<span class=\"_ _a\"></span>ale <span class=\"_ _1\"></span>der Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs441\">str\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsg<span class=\"_ _a\"></span>ruppe zum Z<span class=\"_ _a\"></span>eitpunkt d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> er<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligen Ans<span class=\"_ _a\"></span>atzes wide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>spiegel<span class=\"_ _a\"></span>n.  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs443\">Die ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dten Di<span class=\"_ _a\"></span>skontier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>\u00e4tze sind <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> der A<span class=\"_ _a\"></span>ngabe 1.2. V<span class=\"_ _2\"></span>erwend<span class=\"_ _a\"></span>ete Annahm<span class=\"_ _a\"></span>en ab Seite 63 <span class=\"_ _a\"></span>ersichtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs445\">Ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sa<span class=\"_ _d\"></span>bh\u00e4ngi<span class=\"_ _d\"></span>ge Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _a\"></span>\u00f6me f\u00fcr <span class=\"_ _a\"></span>Vertr\u00e4<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>e mit i<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs21f8\">ndirekter <span class=\"_ _d\"></span>\u00dcbers<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>uss<span class=\"_ _d\"></span>beteilig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21f9\">Um <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>be<span class=\"_ _1\"></span>stim<span class=\"_ _a\"></span>men, <span class=\"_ _3\"></span>wie <span class=\"_ _3\"></span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sabh<span class=\"_ _a\"></span>\u00e4ngi<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _d\"></span>\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>bei <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>ermes-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs446\">sensab<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ngig<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Merkm<span class=\"_ _a\"></span>alen, die nicht unter <span class=\"_ _1\"></span>die Def<span class=\"_ _d\"></span>inition d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r direkt<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>\u00dcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>hussbe<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gung <span class=\"_ _1\"></span>fallen,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>entifiziere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sind, </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21fa\">legen <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>lokal<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Gesellsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>ten <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Grundl<span class=\"_ _a\"></span>age <span class=\"_ _3\"></span>fest, <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>sie <span class=\"_ _3\"></span>ihre <span class=\"_ _1\"></span>vertragsm\u00e4<span class=\"_ _a\"></span>\u00dfigen <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>pfli<span class=\"_ _a\"></span>chtunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>erwart<span class=\"_ _a\"></span>ungsgem\u00e4<span class=\"_ _a\"></span>\u00df </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs447\">bestimme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den. <span class=\"_ _1\"></span>J<span class=\"_ _d\"></span>edoch sind Effek<span class=\"_ _a\"></span>te v<span class=\"_ _1\"></span>on Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ktva<span class=\"_ _d\"></span>riablen<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>(z<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>B. <span class=\"_ _1\"></span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lag<span class=\"_ _a\"></span>eertr\u00e4ge) auf die Zahlungsst<span class=\"_ _a\"></span>r\u00f6me weit<span class=\"_ _d\"></span>erhi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs448\">erfolgswirks<span class=\"_ _a\"></span>am oder <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>hlweise i<span class=\"_ _a\"></span>m sonstig<span class=\"_ _a\"></span>en Ergebnis z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _a\"></span>d\u00fcrfen nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t zu <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>er Anp<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ssu<span class=\"_ _d\"></span>ng der C<span class=\"_ _a\"></span>SM f\u00fchr<span class=\"_ _a\"></span>en. </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs44a\">VERM\u00d6<span class=\"_ _d\"></span>GENSW<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R<span class=\"_ _a\"></span>TE F\u00dcR <span class=\"_ _d\"></span>ABSC<span class=\"_ _a\"></span>HLUSSKOS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>EN<span class=\"_ _d\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21fb\">Bei <span class=\"_ _f\"> </span>der <span class=\"_ _e\"></span>Be<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>ung <span class=\"_ _f\"></span>der <span class=\"_ _f\"></span>I<span class=\"_ _d\"></span>nputdate<span class=\"_ _d\"></span>n, <span class=\"_ _f\"> </span>die <span class=\"_ _e\"></span>im <span class=\"_ _f\"> </span>Rahmen <span class=\"_ _f\"> </span>der <span class=\"_ _e\"></span>Methode <span class=\"_ _e\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>s<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>stem<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tisc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>atio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>alen <span class=\"_ _f\"></span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>dnung <span class=\"_ _f\"> </span>von<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21fc\">Absc<span class=\"_ _d\"></span>hlusskost<span class=\"_ _a\"></span>en zu Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> hera<span class=\"_ _d\"></span>ngezog<span class=\"_ _a\"></span>en werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>if<span class=\"_ _a\"></span>ft die VIG E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mess<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eid<span class=\"_ _a\"></span>ungen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21fd\">dahinge<span class=\"_ _d\"></span>hend: <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21fe\">\u2022<span class=\"_ _8\"> </span>ob V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> e<span class=\"_ _d\"></span>rwartungsg<span class=\"_ _a\"></span>em\u00e4\u00df a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rl\u00e4ngerunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>von best<span class=\"_ _a\"></span>ehenden V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tst<span class=\"_ _d\"></span>ehe<span class=\"_ _d\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21ff\">werde<span class=\"_ _a\"></span>n und<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2200\">\u2022<span class=\"_ _8\"> </span>gegebene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>falls<span class=\"_ _a\"></span> in Bezug auf d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Betrag, d<span class=\"_ _d\"></span>er Grup<span class=\"_ _a\"></span>pen zuzu<span class=\"_ _a\"></span>ordnen ist, <span class=\"_ _a\"></span>einschlie<span class=\"_ _d\"></span>\u00dflic<span class=\"_ _d\"></span>h k\u00fcnftige<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>rungen<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2201\">\u2022<span class=\"_ _8\"> </span>sowie auf das <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>ol<span class=\"_ _a\"></span>umen erwar<span class=\"_ _d\"></span>teter V<span class=\"_ _2\"></span>erl\u00e4ng<span class=\"_ _a\"></span>erungen aus <span class=\"_ _a\"></span>neuen, in der <span class=\"_ _a\"></span>Periode ausg<span class=\"_ _a\"></span>estellten <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4gen.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2203\">Zum <span class=\"_ _3\"></span>Ende <span class=\"_ _3\"></span>jeder <span class=\"_ _3\"></span>Beric<span class=\"_ _d\"></span>htsperiod<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>getro<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>fenen <span class=\"_ _3\"></span>Anna<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>men <span class=\"_ _3\"></span>ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>pass<span class=\"_ _a\"></span>t, <span class=\"_ _e\"></span>um <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Abschl<span class=\"_ _d\"></span>usskoste<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ertrag<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2204\">gruppen <span class=\"_ _3\"></span>zuzuor<span class=\"_ _a\"></span>dnen. <span class=\"_ _e\"></span>Sofe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>notwendig,<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _3\"></span>Betr\u00e4<span class=\"_ _a\"></span>ge <span class=\"_ _f\"> </span>der <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>um <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>ents<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chenden<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Abschl<span class=\"_ _a\"></span>uss-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2205\">koste<span class=\"_ _d\"></span>n angepass<span class=\"_ _d\"></span>t. <span class=\"_ _d\"></span> </div><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs2206\">R<span class=\"_ _1\"></span>\u00dcCKS<span class=\"_ _a\"></span>TELLUNG F\u00dcR<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>NOC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span> NI<span class=\"_ _a\"></span>CHT A<span class=\"_ _a\"></span>BGEWICKEL<span class=\"_ _4\"></span>TE<span class=\"_ _a\"></span> VERSIC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>ERUNGSF<span class=\"_ _2\"></span>\u00c4LLE (LI<span class=\"_ _a\"></span>C<span class=\"_ _1\"></span>) </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2207\">F\u00fcr <span class=\"_ _e\"></span>Nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlebe<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>stellt <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>R\u00fcckstell<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _3\"></span>noch <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>abgewickelt<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsf\u00e4ll<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>eine <span class=\"_ _3\"></span>wesentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Kompon<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte <span class=\"_ _3\"></span>der </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2208\">Erfassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2209\">Hierbei <span class=\"_ _3\"></span>wird <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>endg\u00fclti<span class=\"_ _d\"></span>ge <span class=\"_ _3\"></span>H\u00f6he <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>sch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>nden <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungsf\u00e4lle <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>Reihe <span class=\"_ _3\"></span>\u00fcblic<span class=\"_ _d\"></span>her <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs220a\">rungsma<span class=\"_ _d\"></span>thema<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>her Projektio<span class=\"_ _a\"></span>nsverfahr<span class=\"_ _a\"></span>en gesch\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zt. D<span class=\"_ _a\"></span>ie wichtigst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> diese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erfahr<span class=\"_ _a\"></span>en zugrund<span class=\"_ _d\"></span>e liegende An<span class=\"_ _a\"></span>nahme ist d<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs220b\">Heranzie<span class=\"_ _a\"></span>hun<span class=\"_ _1\"></span>g <span class=\"_ _4\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Erfa<span class=\"_ _a\"></span>hrungswe<span class=\"_ _d\"></span>rten <span class=\"_ _2\"></span>zur <span class=\"_ _2\"></span>Schaden<span class=\"_ _a\"></span>entwicklun<span class=\"_ _a\"></span>g <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>enheit, <span class=\"_ _2\"></span>um <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>zuk\u00fcnftige <span class=\"_ _2\"></span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ickl<span class=\"_ _a\"></span>ung </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs220c\">und s<span class=\"_ _a\"></span>omit <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>endg<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ltige <span class=\"_ _a\"></span>Sch<span class=\"_ _d\"></span>adenh\u00f6<span class=\"_ _a\"></span>he <span class=\"_ _a\"></span>zu pr<span class=\"_ _a\"></span>ognosti<span class=\"_ _a\"></span>zieren.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Mit di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>M<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>oden<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Entwickl<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>der b<span class=\"_ _a\"></span>eglichene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs220d\">eingetr<span class=\"_ _d\"></span>ete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>e, <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>durchsc<span class=\"_ _a\"></span>hnittliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Kosten <span class=\"_ _e\"></span>je <span class=\"_ _3\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fall <span class=\"_ _3\"></span>(einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>\u00dflich <span class=\"_ _e\"></span>Koste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>S<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>had<span class=\"_ _a\"></span>enbearbeit<span class=\"_ _a\"></span>ung) </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs220e\">und <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Anzahl <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Sch<span class=\"_ _d\"></span>adenf<span class=\"_ _a\"></span>\u00e4lle <span class=\"_ _3\"></span>basier<span class=\"_ _a\"></span>end <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>j<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>beobac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Entwickl<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs220f\">quote<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>extrapoli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt. <span class=\"_ _2\"></span>Die <span class=\"_ _a\"></span>Schaden<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntwic<span class=\"_ _a\"></span>klung <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ergang<span class=\"_ _a\"></span>enhe<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>haupts\u00e4<span class=\"_ _d\"></span>chli<span class=\"_ _d\"></span>ch <span class=\"_ _a\"></span>nach <span class=\"_ _a\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>anal<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>sier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>kann </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2210\">aber <span class=\"_ _a\"></span>auch <span class=\"_ _2\"></span>weiter <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>geogr<span class=\"_ _a\"></span>afischer <span class=\"_ _2\"></span>Re<span class=\"_ _1\"></span>gio<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>sowie <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>wes<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Gesch\u00e4fts<span class=\"_ _d\"></span>feld<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>Art <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>Sch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>enfall<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>alysi<span class=\"_ _a\"></span>ert </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2211\">werde<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Gro\u00dfsc<span class=\"_ _a\"></span>h\u00e4den <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _e\"></span>ge<span class=\"_ _d\"></span>w\u00f6h<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lich<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>separat <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>igt, <span class=\"_ _1\"></span>entweder <span class=\"_ _3\"></span>ind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>\u00fcckst<span class=\"_ _a\"></span>ellungen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>H\u00f6he<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>von </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2212\">den Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>bearbei<span class=\"_ _a\"></span>ter:inne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> gesch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ten Nenn<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts gebil<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>t wer<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>oder ein<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>sep<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rat<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Prog<span class=\"_ _a\"></span>nose <span class=\"_ _1\"></span>erst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t w<span class=\"_ _1\"></span>ird,<span class=\"_ _d\"></span> um ihr<span class=\"_ _a\"></span>e </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2213\">zuk\u00fcnftige <span class=\"_ _a\"></span>Entwicklu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>zuspieg<span class=\"_ _a\"></span>eln.  </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2214\">Zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>qu<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>litativ<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Ermessens<span class=\"_ _a\"></span>entscheidu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>getrof<span class=\"_ _a\"></span>fen<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>um <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>beu<span class=\"_ _d\"></span>rteil<span class=\"_ _d\"></span>en, <span class=\"_ _a\"></span>inwiefe<span class=\"_ _d\"></span>rn <span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds <span class=\"_ _a\"></span>aus <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rga<span class=\"_ _a\"></span>ngen-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2215\">heit <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>Zuk<span class=\"_ _a\"></span>unft <span class=\"_ _10\"> </span>m\u00f6gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>her<span class=\"_ _d\"></span>weise <span class=\"_ _11\"> </span>nicht <span class=\"_ _11\"> </span>mehr <span class=\"_ _11\"> </span>zutref<span class=\"_ _a\"></span>fen <span class=\"_ _11\"> </span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _11\"> </span>so <span class=\"_ _11\"> </span>unter <span class=\"_ _10\"> </span>Ber\u00fccks<span class=\"_ _a\"></span>ichtigung <span class=\"_ _11\"> </span>aller <span class=\"_ _11\"> </span>damit <span class=\"_ _11\"> </span>verbunde<span class=\"_ _a\"></span>nen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2216\">Unsicher<span class=\"_ _d\"></span>heite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>Sch\u00e4tz<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dg\u00fclti<span class=\"_ _a\"></span>gen <span class=\"_ _e\"></span>Scha<span class=\"_ _d\"></span>den<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>gelangen,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>wahrs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heinli<span class=\"_ _d\"></span>chk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itsge<span class=\"_ _a\"></span>wichtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2217\">Erwart<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t de<span class=\"_ _a\"></span>r Bandbr<span class=\"_ _a\"></span>eite aller m\u00f6g<span class=\"_ _a\"></span>lichen E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gebnis<span class=\"_ _d\"></span>se <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>spiegelt. <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2218\">Bei <span class=\"_ _f\"> </span>derartige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>T<span class=\"_ _4\"></span>ren<span class=\"_ _a\"></span>ds <span class=\"_ _f\"> </span>kann <span class=\"_ _f\"> </span>es <span class=\"_ _f\"> </span>sich <span class=\"_ _e\"></span>beispielsw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ise <span class=\"_ _e\"></span>um <span class=\"_ _f\"> </span>ein<span class=\"_ _a\"></span>malige <span class=\"_ _f\"> </span>Er<span class=\"_ _d\"></span>eignisse, <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _a\"></span>erungen <span class=\"_ _e\"></span>von <span class=\"_ _f\"> </span>exte<span class=\"_ _d\"></span>r<span class=\"_ _1\"></span>nen <span class=\"_ _e\"></span>oder <span class=\"_ _f\"> </span>Mar<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2219\">faktore<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Ein<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ellung <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>\u00d6ffe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit <span class=\"_ _2\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Geltendm<span class=\"_ _d\"></span>achu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Anspr\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aftlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Rahm<span class=\"_ _d\"></span>enbedi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs221a\">das <span class=\"_ _1\"></span>Nive<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>chadeninflatio<span class=\"_ _a\"></span>n, <span class=\"_ _1\"></span>Geric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsents<span class=\"_ _a\"></span>cheidunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>Geset<span class=\"_ _d\"></span>zgebung,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>sowie <span class=\"_ _1\"></span>inte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nen F<span class=\"_ _1\"></span>aktor<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>wi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfoli<span class=\"_ _a\"></span>omix, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs221b\">Poli<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>zenmerkm<span class=\"_ _a\"></span>ale und Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>denb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>arbeit<span class=\"_ _a\"></span>ungspro<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ess<span class=\"_ _a\"></span>e handel<span class=\"_ _d\"></span>n. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs221c\">Die D<span class=\"_ _d\"></span>urchse<span class=\"_ _a\"></span>tzbarkeit und Ei<span class=\"_ _a\"></span>nbringlich<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Regr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>rstattunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den bei de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Bem<span class=\"_ _d\"></span>ess<span class=\"_ _a\"></span>ung der endg<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ltige<span class=\"_ _a\"></span>n Schaden-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs221d\">koste<span class=\"_ _d\"></span>n als W<span class=\"_ _a\"></span>ertberichtig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs221e\">Sonstige <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>entliche U<span class=\"_ _a\"></span>mst\u00e4nde, <span class=\"_ _2\"></span>die si<span class=\"_ _a\"></span>ch a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Zuverl\u00e4ssig<span class=\"_ _a\"></span>keit vo<span class=\"_ _a\"></span>n A<span class=\"_ _a\"></span>nnahmen <span class=\"_ _a\"></span>auswi<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ken, <span class=\"_ _a\"></span>sind <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>.a. <span class=\"_ _a\"></span>\u00c4nder<span class=\"_ _d\"></span>ungen <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Zins-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs221f\">s\u00e4tze, <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rz<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _a\"></span>erungen b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Reguli<span class=\"_ _a\"></span>erung so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie W<span class=\"_ _a\"></span>echselk<span class=\"_ _a\"></span>urs\u00e4nde<span class=\"_ _d\"></span>runge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs2220\">24.2.<span class=\"ff5b\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rungsauf<span class=\"_ _a\"></span>wand f\u00fcr finanzielle <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _d\"></span>m\u00f6genswerte<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2221\">Die <span class=\"_ _8\"> </span>Bewertung<span class=\"_ _a\"></span> <span class=\"_ _13\"> </span>des <span class=\"_ _13\"> </span>W<span class=\"_ _a\"></span>ertminde<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wands <span class=\"_ _8\"> </span>f\u00fcr <span class=\"_ _13\"> </span>ma\u00dfg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>blich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>fin<span class=\"_ _a\"></span>anzielle <span class=\"_ _8\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte <span class=\"_ _8\"> </span>nach <span class=\"_ _8\"> </span>IFRS 9 <span class=\"_ _8\"> </span>erforde<span class=\"_ _a\"></span>rt </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2222\">Ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>cheidung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>insbeso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>in <span class=\"_ _f\"> </span>Hinblick <span class=\"_ _f\"> </span>auf <span class=\"_ _f\"> </span>die <span class=\"_ _11\"> </span>Sch\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>H\u00f6he <span class=\"_ _f\"> </span>und <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>s <span class=\"_ _f\"></span>zeitlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _f\"> </span>Anfalls <span class=\"_ _f\"> </span>k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftiger<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2223\">Zahlu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>bei <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Ermi<span class=\"_ _d\"></span>ttlung<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>W<span class=\"_ _d\"></span>ertmin<span class=\"_ _a\"></span>derungsauf<span class=\"_ _a\"></span>wands <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Beurtei<span class=\"_ _d\"></span>lung <span class=\"_ _3\"></span>eine<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ifi<span class=\"_ _d\"></span>kanten <span class=\"_ _3\"></span>Erh\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>des </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2224\">Ausfallrisi<span class=\"_ _a\"></span>kos. <span class=\"_ _10\"> </span>Diese <span class=\"_ _10\"> </span>Sch\u00e4tzu<span class=\"_ _d\"></span>ngen <span class=\"_ _11\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _12\"> </span>vom <span class=\"_ _11\"> </span>Ergebnis<span class=\"_ _d\"></span> <span class=\"_ _10\"> </span>modelliert<span class=\"_ _d\"></span>er <span class=\"_ _12\"> </span>S<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ena<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>f\u00fcr <span class=\"_ _12\"> </span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wartet<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>Kr<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rluste <span class=\"_ _11\"> </span>und <span class=\"_ _12\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2225\">jeweilige<span class=\"_ _a\"></span>n v<span class=\"_ _1\"></span>erw<span class=\"_ _d\"></span>endete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Inputdat<span class=\"_ _a\"></span>en, wie <span class=\"_ _1\"></span>im <span class=\"_ _d\"></span>Kapitel<span class=\"_ _d\"></span> We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tmind<span class=\"_ _a\"></span>erung finanziel<span class=\"_ _d\"></span>ler V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswer<span class=\"_ _d\"></span>te ab Seite 167<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>besc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2226\">beeinfl<span class=\"_ _d\"></span>usst. </div><div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs2228\">24.3.<span class=\"ff5b\"> </span>Z<span class=\"_ _d\"></span>um beizulegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert bewertete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Fin<span class=\"_ _a\"></span>anzinstrumente <span class=\"_ _d\"></span>(Level 3)<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2229\">Der <span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iz<span class=\"_ _d\"></span>ulegen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nicht auf einem aktiv<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Mark<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>gehand<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zinstrum<span class=\"_ _a\"></span>enten wird du<span class=\"_ _a\"></span>rch d<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Anw<span class=\"_ _a\"></span>endung </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs222a\">geeignet<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>technike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ermitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lt. Die h<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bei verwend<span class=\"_ _d\"></span>eten Annahm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> basier<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eit verf\u00fcgb<span class=\"_ _d\"></span>ar<span class=\"_ _2\"></span>, auf a<span class=\"_ _1\"></span>m Bil<span class=\"_ _d\"></span>anz-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs222b\">stichtag <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rhandene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Marktd<span class=\"_ _a\"></span>aten. <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Bestimm<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>iz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _d\"></span>nden <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>werts <span class=\"_ _3\"></span>zahlr<span class=\"_ _a\"></span>eicher <span class=\"_ _3\"></span>fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>V<span class=\"_ _d\"></span>erm\u00f6g<span class=\"_ _a\"></span>ens-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs222c\">werte, <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht <span class=\"_ _e\"></span>auf <span class=\"_ _f\"> </span>aktiven <span class=\"_ _f\"> </span>M\u00e4rkt<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>gehandel<span class=\"_ _d\"></span>t <span class=\"_ _f\"> </span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>wendet <span class=\"_ _f\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>VIG-V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _e\"></span>Barwertmet<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>den <span class=\"_ _f\"> </span>unter </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs222d\">Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>geeign<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>Z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nssatzmod<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lle <span class=\"_ _11\"> </span>an. <span class=\"_ _11\"> </span>In<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>An<span class=\"_ _d\"></span>hanganga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>16. <span class=\"_ _11\"> </span>Bemess<span class=\"_ _a\"></span>ung <span class=\"_ _10\"> </span>des <span class=\"_ _10\"> </span>beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>Zeitwerts <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>b </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs222e\">Seite 119  sind  we<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fchrende <span class=\"_ _7\"> </span>I<span class=\"_ _a\"></span>nformatio<span class=\"_ _a\"></span>nen <span class=\"_ _7\"> </span>zum  Bewer<span class=\"_ _a\"></span>tungspro<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ess<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>zu <span class=\"_ _7\"> </span>fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den. <span class=\"_ _7\"> </span>W<span class=\"_ _2\"></span>ertminderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>fin<span class=\"_ _a\"></span>anziellen </div><div class=\"t m1 hb3 ff59 fs1d fc5 sc0 ls4 ws0 gs222f\">V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nter 24<span class=\"_ _a\"></span>.2. Wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>min<span class=\"_ _a\"></span>derungsauf<span class=\"_ _a\"></span>wand f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> fina<span class=\"_ _a\"></span>nzielle V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werte erl\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tert<span class=\"_ _a\"></span><span class=\"fs29\">. </span></div><div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs2230\">24.4.<span class=\"ff5b\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung des<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4fts-<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>oder Fir<span class=\"_ _a\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>s </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2231\">Zumindest<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>einmal j\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rlich wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>im Einklang mit der im K<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>pit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l 25.5. Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4fts- oder Firme<span class=\"_ _a\"></span>nwerte ab <span class=\"_ _1\"></span>Seite 17<span class=\"_ _d\"></span>1 erl\u00e4ut<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2232\">Methode untersuc<span class=\"_ _d\"></span>ht, <span class=\"_ _1\"></span>ob <span class=\"_ _3\"></span>ein<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>Wertm<span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Gesch<span class=\"_ _d\"></span>\u00e4fts<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>Firmenwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts <span class=\"_ _1\"></span>vorliegt. <span class=\"_ _1\"></span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _d\"></span>ungen <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>diesem <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2233\">betr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fen <span class=\"_ _11\"> </span>vor <span class=\"_ _f\"></span>allem <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>den <span class=\"_ _f\"> </span>Bere<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _a\"></span>ungen <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _f\"> </span>lieg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Pla<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>erge<span class=\"_ _a\"></span>bnisse <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>jeweili<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>CGUs<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>und<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>spezifis<span class=\"_ _d\"></span>che </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2234\">Parameter<span class=\"_ _2\"></span>, <span class=\"_ _15\"> </span>in<span class=\"_ _1\"></span>sbesond<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re <span class=\"_ _18\"> </span>W<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>chstumsraten <span class=\"_ _18\"> </span>un<span class=\"_ _1\"></span>d <span class=\"_ _15\"> </span>Diskontierungss\u00e4tze. <span class=\"_ _15\"> </span>Sensitivit\u00e4ten <span class=\"_ _15\"> </span>mit <span class=\"_ _15\"> </span>diesen<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Parametern <span class=\"_ _15\"> </span>in </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2235\">Zusamm<span class=\"_ _d\"></span>enha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g ste<span class=\"_ _a\"></span>hend wer<span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>unter An<span class=\"_ _d\"></span>hangang<span class=\"_ _a\"></span>abe<span class=\"_ _1\"></span> 3. <span class=\"_ _a\"></span>Gesch\u00e4fts- o<span class=\"_ _a\"></span>der Firme<span class=\"_ _a\"></span>nwerte a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f Seite 10<span class=\"_ _a\"></span>0 dargel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt.<span class=\"_ _a\"></span> </div><div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs2236\">24.5.<span class=\"ff5b\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rthaltig<span class=\"_ _a\"></span>keit aktiver latenter Steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rn<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2237\">Ertragss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uern sind f\u00fcr je<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> St<span class=\"_ _a\"></span>euer<span class=\"_ _1\"></span>j<span class=\"_ _a\"></span>ur<span class=\"_ _1\"></span>isdik<span class=\"_ _a\"></span>tion zu s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>en, i<span class=\"_ _a\"></span>n der die <span class=\"_ _d\"></span>VIG t<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tig i<span class=\"_ _a\"></span>st. Dabei ist f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> jed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Bes<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uerungss<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>bje<span class=\"_ _a\"></span>kt </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2238\">die erwart<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ats\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>che <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rtragss<span class=\"_ _a\"></span>teuer zu b<span class=\"_ _d\"></span>ere<span class=\"_ _a\"></span>chnen und <span class=\"_ _d\"></span>die tempo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4r<span class=\"_ _a\"></span>en Dif<span class=\"_ _a\"></span>ferenz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n aus <span class=\"_ _a\"></span>der unters<span class=\"_ _d\"></span>chiedli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Beh<span class=\"_ _a\"></span>and-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2239\">lung bestimm<span class=\"_ _a\"></span>ter <span class=\"_ _1\"></span>Bila<span class=\"_ _a\"></span>nzposten zwisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>dem steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>htlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n und dem IFRS<span class=\"_ _a\"></span>-Abschl<span class=\"_ _d\"></span>uss zu beurteile<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Sow<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it tempor<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs223a\">Dif<span class=\"_ _a\"></span>ferenze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>orlieg<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>f\u00fchren <span class=\"_ _3\"></span>diese <span class=\"_ _3\"></span>grunds\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atz <span class=\"_ _e\"></span>von <span class=\"_ _3\"></span>aktiven <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>passi<span class=\"_ _d\"></span>ven <span class=\"_ _3\"></span>latenten <span class=\"_ _3\"></span>Steuern <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Abschluss, </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs223b\">wobei <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>jew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>ge L\u00e4nde<span class=\"_ _a\"></span>rsteuersatz <span class=\"_ _a\"></span>zur A<span class=\"_ _a\"></span>nwend<span class=\"_ _a\"></span>ung komm<span class=\"_ _a\"></span>t. <span class=\"_ _a\"></span>Der <span class=\"_ _2\"></span>Betr<span class=\"_ _a\"></span>ag <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _2\"></span>erw<span class=\"_ _a\"></span>artet<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ta<span class=\"_ _a\"></span>ts\u00e4<span class=\"_ _d\"></span>chli<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>ten<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Ert<span class=\"_ _a\"></span>rags-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs223c\">st<span class=\"_ _d\"></span>eu<span class=\"_ _a\"></span>ersc<span class=\"_ _a\"></span>huld<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>-fo<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>g <span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>pieg<span class=\"_ _a\"></span>elt de<span class=\"_ _d\"></span>n Be<span class=\"_ _d\"></span>tra<span class=\"_ _a\"></span>g <span class=\"_ _1\"></span>wid<span class=\"_ _a\"></span>er<span class=\"_ _4\"></span>, der unt<span class=\"_ _a\"></span>er Ber\u00fc<span class=\"_ _a\"></span>cks<span class=\"_ _a\"></span>ichti<span class=\"_ _a\"></span>gu<span class=\"_ _a\"></span>ng steu<span class=\"_ _a\"></span>erli<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Un<span class=\"_ _d\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rhei<span class=\"_ _a\"></span>ten und<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>olgl<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>ch </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs223d\">unt<span class=\"_ _a\"></span>er <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r A<span class=\"_ _a\"></span>nwe<span class=\"_ _a\"></span>ndung<span class=\"_ _a\"></span> vo<span class=\"_ _a\"></span>n I<span class=\"_ _a\"></span>FRIC <span class=\"_ _a\"></span>23<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> bes<span class=\"_ _a\"></span>te S<span class=\"_ _a\"></span>ch\u00e4<span class=\"_ _a\"></span>tzu<span class=\"_ _a\"></span>ng <span class=\"_ _d\"></span>da<span class=\"_ _a\"></span>rst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs223e\">Der <span class=\"_ _11\"> </span>Vo<span class=\"_ _a\"></span>rstand <span class=\"_ _11\"> </span>muss <span class=\"_ _11\"> </span>bei <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>Bere<span class=\"_ _d\"></span>chnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>tats\u00e4chlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _10\"> </span>und <span class=\"_ _11\"> </span>latenter <span class=\"_ _11\"> </span>Steuern, <span class=\"_ _11\"> </span>unter <span class=\"_ _11\"> </span>Ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>ung <span class=\"_ _10\"> </span>von <span class=\"_ _11\"> </span>steuerlichen<span class=\"_ _d\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs223f\">Unsicher<span class=\"_ _d\"></span>heite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,  Beurteil<span class=\"_ _a\"></span>ungen  und  Ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>cheid<span class=\"_ _a\"></span>ungen <span class=\"_ _7\"> </span>t<span class=\"_ _a\"></span>ref<span class=\"_ _a\"></span>fen.  Aktive <span class=\"_ _7\"> </span>l<span class=\"_ _a\"></span>atente  Steu<span class=\"_ _d\"></span>ern<span class=\"_ _1\"></span>  w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>in  dem  M<span class=\"_ _a\"></span>a\u00dfe </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2240\">angeset<span class=\"_ _d\"></span>zt, in dem es wahrscheinli<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>ist, dass sie<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>gen<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tzt wer<span class=\"_ _a\"></span>den k\u00f6nnen. Die Nut<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung akti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n h\u00e4ngt von </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2241\">der <span class=\"_ _1\"></span>M\u00f6gli<span class=\"_ _a\"></span>chkeit <span class=\"_ _1\"></span>ab<span class=\"_ _a\"></span>, i<span class=\"_ _a\"></span>m<span class=\"_ _a\"></span> Rah<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>j<span class=\"_ _a\"></span>ewe<span class=\"_ _a\"></span>ili<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n Ste<span class=\"_ _a\"></span>uer<span class=\"_ _a\"></span>art<span class=\"_ _a\"></span> und<span class=\"_ _a\"></span> St<span class=\"_ _a\"></span>eue<span class=\"_ _d\"></span>rj<span class=\"_ _a\"></span>uri<span class=\"_ _2\"></span>sdi<span class=\"_ _a\"></span>kti<span class=\"_ _a\"></span>on<span class=\"_ _a\"></span> a<span class=\"_ _1\"></span>usreic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>endes z<span class=\"_ _d\"></span>u <span class=\"_ _1\"></span>verste<span class=\"_ _a\"></span>uern<span class=\"_ _1\"></span>des Einkomm<span class=\"_ _a\"></span>en </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2242\">zu  erzielen,  wo<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ei  ge<span class=\"_ _a\"></span>geb<span class=\"_ _a\"></span>ene<span class=\"_ _a\"></span>nfal<span class=\"_ _a\"></span>ls  g<span class=\"_ _a\"></span>eset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Be<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>hr\u00e4nk<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en  hi<span class=\"_ _a\"></span>nsic<span class=\"_ _a\"></span>htli<span class=\"_ _a\"></span>ch  d<span class=\"_ _a\"></span>er  m<span class=\"_ _a\"></span>axim<span class=\"_ _a\"></span>ale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _2\"></span>erl<span class=\"_ _a\"></span>ustv<span class=\"_ _a\"></span>ort<span class=\"_ _a\"></span>rags<span class=\"_ _a\"></span>perio<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n  zu<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2243\">be<span class=\"_ _a\"></span>r\u00fcck<span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>sin<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span>  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2244\">Zu<span class=\"_ _a\"></span>r B<span class=\"_ _2\"></span>eu<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>il<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>ah<span class=\"_ _a\"></span>rs<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>nli<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>kei<span class=\"_ _2\"></span>t d<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>r <span class=\"_ _d\"></span>k\u00fc<span class=\"_ _2\"></span>nft<span class=\"_ _a\"></span>ig<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> N<span class=\"_ _a\"></span>ut<span class=\"_ _a\"></span>zba<span class=\"_ _a\"></span>rk<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span> w<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>de<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>fo<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Fa<span class=\"_ _a\"></span>kto<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n b<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>\u00fcck<span class=\"_ _a\"></span>si<span class=\"_ _2\"></span>ch<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>gt<span class=\"_ _a\"></span>: </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2245\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Er<span class=\"_ _1\"></span>tragslag<span class=\"_ _a\"></span>e der <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nheit, <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2246\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>operative Pla<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2247\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Ve<span class=\"_ _a\"></span>rlustvortrags<span class=\"_ _a\"></span>perioden, <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2248\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Steuerplanungss<span class=\"_ _a\"></span>trategie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2249\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>bestehende la<span class=\"_ _a\"></span>tente Steu<span class=\"_ _a\"></span>erverpflichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs224a\">F\u00fcr <span class=\"_ _e\"></span>\u00f6s<span class=\"_ _a\"></span>terreichis<span class=\"_ _a\"></span>che <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>eile <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>ausl\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>disc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Gesells<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>ften <span class=\"_ _e\"></span>bes<span class=\"_ _d\"></span>teht <span class=\"_ _3\"></span>eine <span class=\"_ _3\"></span>ste<span class=\"_ _a\"></span>uerliche <span class=\"_ _3\"></span>Grupp<span class=\"_ _d\"></span>e. <span class=\"_ _3\"></span>Diesbe<span class=\"_ _a\"></span>z\u00fc<span class=\"_ _1\"></span>glic<span class=\"_ _a\"></span>h <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>auf </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs224b\">Seite 180 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs224c\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ichen <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>tats\u00e4chlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>rgeb<span class=\"_ _a\"></span>nisse vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Sch\u00e4tzu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>ab ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>sind <span class=\"_ _a\"></span>Sch\u00e4tzu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>in k<span class=\"_ _a\"></span>\u00fcnftigen <span class=\"_ _a\"></span>Perioden <span class=\"_ _2\"></span>anzupasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs224d\">k\u00f6nnte <span class=\"_ _1\"></span>dies nach<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>ge <span class=\"_ _1\"></span>Auswirk<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>auf die Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6ge<span class=\"_ _a\"></span>ns-, F<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>anz- und <span class=\"_ _1\"></span>Ertrags<span class=\"_ _a\"></span>lage h<span class=\"_ _1\"></span>abe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Kommt es <span class=\"_ _1\"></span>zu e<span class=\"_ _1\"></span>iner \u00c4nd<span class=\"_ _d\"></span>erung </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs224f\">der <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>erthaltig<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>itsb<span class=\"_ _a\"></span>eurteilu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g bei aktiven late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten Steue<span class=\"_ _d\"></span>rn, sind <span class=\"_ _1\"></span>die anges<span class=\"_ _a\"></span>etzten aktive<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>lat<span class=\"_ _d\"></span>enten Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ern <span class=\"_ _1\"></span>\u2013 entspr<span class=\"_ _a\"></span>echend<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d2\">der <span class=\"_ _3\"></span>urspr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Bild<span class=\"_ _d\"></span>ung <span class=\"_ _3\"></span>\u2013 <span class=\"_ _3\"></span>erfolgs<span class=\"_ _a\"></span>wirksam <span class=\"_ _3\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>erfolg<span class=\"_ _d\"></span>sneutral<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>abz<span class=\"_ _d\"></span>uwerte<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>wer<span class=\"_ _d\"></span>tberic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>akt<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ern </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2250\">erfolgswirks<span class=\"_ _a\"></span>am oder erfolgs<span class=\"_ _a\"></span>neutral zu aktivie<span class=\"_ _a\"></span>ren. W<span class=\"_ _a\"></span>eiterf\u00fchr<span class=\"_ _a\"></span>ende Inform<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ion<span class=\"_ _a\"></span>en sind im Kapitel Bil<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>- und Bewert-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d4\">ungsmet<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter 25.1<span class=\"_ _a\"></span>3. Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ern ab Sei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e 179 <span class=\"_ _a\"></span>und i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der Ang<span class=\"_ _a\"></span>abe 11. Ste<span class=\"_ _a\"></span>uern<span class=\"_ _1\"></span> auf S<span class=\"_ _a\"></span>eite 112 <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den.<span class=\"_ _a\"></span> </div><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs2251\">24.6.<span class=\"ff5b\"> </span>K<span class=\"_ _a\"></span>onso<span class=\"_ _1\"></span>lidi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>run<span class=\"_ _d\"></span>gsmethodi<span class=\"_ _a\"></span>k </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2195\">Ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>cheidung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds <span class=\"_ _1\"></span>betref<span class=\"_ _a\"></span>fen, <span class=\"_ _1\"></span>insbes<span class=\"_ _d\"></span>onder<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>konsol<span class=\"_ _a\"></span>idier<span class=\"_ _d\"></span>ende <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>oc<span class=\"_ _a\"></span>hterunte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _d\"></span>n, <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>Fest-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2252\">legung des <span class=\"_ _a\"></span>Konsolidie<span class=\"_ _a\"></span>rungskr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ises. <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2253\">T<span class=\"_ _4\"></span>ochterunte<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>welche <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Erstko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>lidierung <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wesentlic<span class=\"_ _a\"></span>her <span class=\"_ _e\"></span>Bed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>utung <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ar<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>werden <span class=\"_ _3\"></span>grun<span class=\"_ _a\"></span>d-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2254\">s\u00e4tzlich <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>eiter<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>in <span class=\"_ _a\"></span>im Ko<span class=\"_ _a\"></span>nsolidier<span class=\"_ _a\"></span>ungskr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>igt. <span class=\"_ _a\"></span>Je<span class=\"_ _a\"></span>doch<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>k\u00f6nnen im<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rm<span class=\"_ _d\"></span>esse<span class=\"_ _d\"></span>n des <span class=\"_ _2\"></span>Vo<span class=\"_ _a\"></span>rstands <span class=\"_ _a\"></span>Ums<span class=\"_ _d\"></span>t\u00e4nde <span class=\"_ _a\"></span>eintre<span class=\"_ _a\"></span>ten, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2199\">die <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ner <span class=\"_ _3\"></span>Ne<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>eur<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eilu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>des <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>esamte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Konsoli<span class=\"_ _a\"></span>dierungs<span class=\"_ _a\"></span>kreises <span class=\"_ _1\"></span>f\u00fchr<span class=\"_ _a\"></span>en. <span class=\"_ _1\"></span>Dadur<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> k\u00f6nnten <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>enheit <span class=\"_ _1\"></span>ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>o-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2255\">lidi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte unw<span class=\"_ _d\"></span>esentlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>ellsch<span class=\"_ _d\"></span>aften wi<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r aus d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Ko<span class=\"_ _a\"></span>nsol<span class=\"_ _d\"></span>idierungskr<span class=\"_ _a\"></span>eis auss<span class=\"_ _a\"></span>cheiden. U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>en, die aufgr<span class=\"_ _a\"></span>und ihr<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2256\">Gesch\u00e4fts<span class=\"_ _d\"></span>t\u00e4tig<span class=\"_ _d\"></span>keit <span class=\"_ _a\"></span>\u00fcberwieg<span class=\"_ _a\"></span>end ko<span class=\"_ _a\"></span>nzerninte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne Um<span class=\"_ _a\"></span>s\u00e4tze <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rwirts<span class=\"_ _a\"></span>chaften, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>verr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>hnet <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>und die<span class=\"_ _a\"></span> kei<span class=\"_ _a\"></span>ne w<span class=\"_ _a\"></span>esentlic<span class=\"_ _d\"></span>hen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d6\">Gewinne<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erluste <span class=\"_ _f\"> </span>abw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rfen, <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>nicht <span class=\"_ _f\"> </span>in <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>soli<span class=\"_ _a\"></span>dierungskreis<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>aufgenomm<span class=\"_ _a\"></span>en, <span class=\"_ _f\"> </span>ausge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>si<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>agier<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2257\">l\u00e4nder\u00fcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>gr<span class=\"_ _a\"></span>eifend.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2258\">Anhand <span class=\"_ _11\"> </span>von<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>er<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Schwelle<span class=\"_ _a\"></span>nwerten, <span class=\"_ _10\"> </span>welc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _10\"> </span>Basis <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>orang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Q<span class=\"_ _1\"></span>uar<span class=\"_ _d\"></span>talsa<span class=\"_ _d\"></span>bschl\u00fcss<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>bzw<span class=\"_ _2\"></span>. <span class=\"_ _12\"> </span>des <span class=\"_ _11\"> </span>letzten </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2259\">Jahres<span class=\"_ _a\"></span>abschluss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mitt<span class=\"_ _a\"></span>elt werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _a\"></span>der aktu<span class=\"_ _a\"></span>elle Kons<span class=\"_ _a\"></span>olidierungskr<span class=\"_ _a\"></span>eis ermit<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>lt.<span class=\"_ _a\"></span> </div><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs21dc\">24.7.<span class=\"ff5b\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntlichkeit<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _a\"></span>Anhang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ngaben und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>dazugeh\u00f6rig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Bilanz<span class=\"_ _d\"></span>ierungs-<span class=\"_ _d\"></span> und Bewertung<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>m<span class=\"_ _d\"></span>ethoden<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21dd\">Gem\u00e4\u00df <span class=\"_ _f\"> </span>IAS 1.31 <span class=\"_ _f\"> </span>sind <span class=\"_ _11\"> </span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em <span class=\"_ _f\"> </span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss <span class=\"_ _f\"> </span>nur <span class=\"_ _f\"> </span>we<span class=\"_ _1\"></span>se<span class=\"_ _d\"></span>ntlich<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>In<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rmat<span class=\"_ _1\"></span>io<span class=\"_ _a\"></span>nen <span class=\"_ _f\"> </span>anzugebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _11\"> </span>Di<span class=\"_ _d\"></span>es <span class=\"_ _11\"> </span>gil<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>selbst <span class=\"_ _11\"> </span>dann, <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>ein </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21de\">Standar<span class=\"_ _a\"></span>d <span class=\"_ _7\"> </span>b<span class=\"_ _a\"></span>estimmte  Anford<span class=\"_ _a\"></span>erungen  oder  Mi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>desta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>for<span class=\"_ _a\"></span>derungen  vorgib<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.  Ziel  des <span class=\"_ _7\"> </span>IA<span class=\"_ _a\"></span>SBs <span class=\"_ _7\"> </span>b<span class=\"_ _a\"></span>ei <span class=\"_ _7\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sem  Par<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gr<span class=\"_ _d\"></span>afen  in </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs225a\">V<span class=\"_ _a\"></span>erbindu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>dazu <span class=\"_ _3\"></span>ver<span class=\"_ _a\"></span>\u00f6ff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Practic<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>Stat<span class=\"_ _a\"></span>ement <span class=\"_ _3\"></span>war <span class=\"_ _3\"></span>es, <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Grundlag<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>f<span class=\"_ _d\"></span>\u00fcr <span class=\"_ _3\"></span>eine <span class=\"_ _3\"></span>\u00fcbersi<span class=\"_ _a\"></span>chtliche, <span class=\"_ _3\"></span>nachvol<span class=\"_ _a\"></span>l-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs225b\">ziehbar<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>wesentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Inform<span class=\"_ _a\"></span>ationen basier<span class=\"_ _a\"></span>ende F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ters<span class=\"_ _a\"></span>tattung zu <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>chaff<span class=\"_ _d\"></span>en. <span class=\"_ _1\"></span>Die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>urt<span class=\"_ _d\"></span>eilu<span class=\"_ _d\"></span>ng, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs225c\">ob <span class=\"_ _3\"></span>es <span class=\"_ _e\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bei <span class=\"_ _3\"></span>einer <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>matio<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _3\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>unw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _d\"></span>ntliche <span class=\"_ _3\"></span>Ang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>handelt, <span class=\"_ _3\"></span>l\u00e4ss<span class=\"_ _a\"></span>t <span class=\"_ _e\"></span>einen <span class=\"_ _3\"></span>Erm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sspi<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>au<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs225d\">of<span class=\"_ _a\"></span>fen. Der <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G Ho<span class=\"_ _a\"></span>lding <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at <span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r di<span class=\"_ _a\"></span>e Eins<span class=\"_ _a\"></span>tu<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ung d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Wes<span class=\"_ _a\"></span>entlichkeit <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Anha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ganga<span class=\"_ _a\"></span>ben <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>den d<span class=\"_ _a\"></span>azugeh\u00f6<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>igen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs225e\">Bilanzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs- und <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>ew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsme<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>ein<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Sch<span class=\"_ _d\"></span>well<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nwe<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ing<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f\u00fc<span class=\"_ _d\"></span>hrt. <span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Sc<span class=\"_ _d\"></span>hwellenw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t unt<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>itten, <span class=\"_ _1\"></span>erfol<span class=\"_ _a\"></span>gt </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs225f\">eine <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er\u00f6f<span class=\"_ _a\"></span>fentlich<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Gesch\u00e4ftsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht <span class=\"_ _3\"></span>nur <span class=\"_ _e\"></span>da<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n, <span class=\"_ _3\"></span>wenn <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Zuge <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>Freig<span class=\"_ _d\"></span>abepr<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>esses <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Informatio<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>anha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>von </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2260\">qualitativ<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Krit<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls wes<span class=\"_ _a\"></span>entlich f<span class=\"_ _d\"></span>\u00fcr die Bila<span class=\"_ _a\"></span>nzleser:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inges<span class=\"_ _a\"></span>tu<span class=\"_ _1\"></span>ft <span class=\"_ _a\"></span>wurde.<span class=\"_ _a\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "Steuern ST<span class=\"_ _3ca\"> </span>EUERSA<span class=\"_ _2\"></span>TZ\u00c4NDE<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>GEN In \u00d6st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rr<span class=\"_ _a\"></span>eich wir<span class=\"_ _a\"></span>d im <span class=\"_ _a\"></span>Zuge <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Steuerr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>form 2<span class=\"_ _d\"></span>022 <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>K<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>rp<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rschaftsst<span class=\"_ _a\"></span>euersatz <span class=\"_ _a\"></span>stufenwei<span class=\"_ _d\"></span>se <span class=\"_ _a\"></span>gesenkt, im<span class=\"_ _a\"></span> Jahr 2023<span class=\"_ _a\"></span> von <span class=\"_ _a\"></span>25<span class=\"fsb\"> </span>% auf 24<span class=\"_ _a\"></span><span class=\"fsb\"> <span class=\"fsa\">%<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>im <span class=\"_ _d\"></span>Jahr 2024 <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>weiter<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>olge <span class=\"_ _a\"></span>auf <span class=\"_ _a\"></span>23<span class=\"fsb\"> </span>%. A<span class=\"_ _a\"></span>ufgrund <span class=\"_ _a\"></span>der R<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>K\u00f6rp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ftst<span class=\"_ _a\"></span>euer<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atzes in <span class=\"_ _2\"></span>\u00d6<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rr<span class=\"_ _a\"></span>eich </span></span>ergibt sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> im B<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chtszeitraum <span class=\"_ _a\"></span>eine Red<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _d\"></span>r laufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> rd. <span class=\"_ _a\"></span>EUR 1,5 Mio<span class=\"_ _a\"></span>. In der T<span class=\"_ _4\"></span>\u00fcrkei w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>e der K\u00f6rpe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>schaf<span class=\"_ _a\"></span>tsteuersatz im<span class=\"_ _a\"></span> Jahr 202<span class=\"_ _a\"></span>3 von 25<span class=\"fsb\"> <span class=\"_ _d\"></span><span class=\"fsa\">% auf 30<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>erh\u00f6<span class=\"_ _d\"></span>ht. Diese St<span class=\"_ _a\"></span>euersatz\u00e4nd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at zu </span></span></span></span>einem <span class=\"_ _1\"></span>Anstieg <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>laufende<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Ste<span class=\"_ _d\"></span>uern <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rd. <span class=\"_ _1\"></span>EUR 3,0<span class=\"_ _a\"></span> Mio. <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>einer <span class=\"_ _1\"></span>Erh\u00f6<span class=\"_ _a\"></span>hu<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>latente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Steuer<span class=\"_ _d\"></span>verbindl<span class=\"_ _d\"></span>ichkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von rd. EU<span class=\"_ _a\"></span>R 4,4 Mio<span class=\"_ _a\"></span>. gef\u00fchrt.<span class=\"_ _3ca\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iters <span class=\"_ _3\"></span>wur<span class=\"_ _a\"></span>de <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>sche<span class=\"_ _a\"></span>chischen <span class=\"_ _3\"></span>Re<span class=\"_ _d\"></span>publi<span class=\"_ _a\"></span>k <span class=\"_ _3\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>K\u00f6rpe<span class=\"_ _a\"></span>rschaftste<span class=\"_ _a\"></span>uersatz <span class=\"_ _1\"></span>mit <span class=\"_ _3\"></span>1.1.202<span class=\"_ _a\"></span>4 <span class=\"_ _3\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>19<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>21<span class=\"fsb\"> </span>% <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>h\u00f6ht. <span class=\"_ _3\"></span>D<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>es<span class=\"_ _1\"></span> </span></span>f\u00fchrt in de<span class=\"_ _a\"></span>r Berichtspe<span class=\"_ _a\"></span>riode z<span class=\"_ _d\"></span>u einer E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>h\u00f6h<span class=\"_ _a\"></span>ung der lat<span class=\"_ _d\"></span>enten <span class=\"_ _a\"></span>Steueransp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcche <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>rd. EU<span class=\"_ _d\"></span>R 15,5 M<span class=\"_ _a\"></span>io.<span class=\"_ _3ca\"> </span>ZUS\u00c4<span class=\"_ _a\"></span>TZ<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>IC<span class=\"_ _d\"></span>HE STEU<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R <span class=\"_ _a\"></span>AUF <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>ERSIC<span class=\"_ _a\"></span>HER<span class=\"_ _1\"></span>UN<span class=\"_ _d\"></span>GSPR\u00c4MIEN<span class=\"_ _a\"></span> IN UNGARN<span class=\"_ _a\"></span> Es <span class=\"_ _e\"></span>wur<span class=\"_ _d\"></span>de <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>ine <span class=\"_ _3\"></span>zus\u00e4tzliche <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uer <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>Unga<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>t\u00e4tige <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>unternehmen <span class=\"_ _3\"></span>eingef\u00fchrt <span class=\"_ _3\"></span>(Regier<span class=\"_ _d\"></span>ungs-<span class=\"_ _3ca\"> </span>erlass <span class=\"_ _d\"></span>zu So<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rn im<span class=\"_ _a\"></span> Juni 2022 <span class=\"_ _a\"></span>und Akt<span class=\"_ _a\"></span>ua<span class=\"_ _1\"></span>lis<span class=\"_ _a\"></span>ierun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en im D<span class=\"_ _a\"></span>ezember 202<span class=\"_ _a\"></span>2 sowie<span class=\"_ _a\"></span> Mai 2023<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> Diese <span class=\"_ _a\"></span>zus\u00e4tzlic<span class=\"_ _a\"></span>he V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsst<span class=\"_ _a\"></span>euer <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>pr<span class=\"_ _a\"></span>ogressi<span class=\"_ _a\"></span>ve<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>erend auf <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Bruttov<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungspr<span class=\"_ _d\"></span>\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>das L<span class=\"_ _1\"></span>eb<span class=\"_ _d\"></span>ens- <span class=\"_ _1\"></span>als auch f\u00fcr das Ni<span class=\"_ _a\"></span>chtlebensv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsgesc<span class=\"_ _a\"></span>h\u00e4ft f\u00fcr den <span class=\"_ _a\"></span>Zeitraum <span class=\"_ _a\"></span>1. Juli 202<span class=\"_ _d\"></span>2 bis <span class=\"_ _a\"></span>zum 31. De<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>emb<span class=\"_ _d\"></span>er 2024.<span class=\"_ _a\"></span> F\u00fcr<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> unga<span class=\"_ _a\"></span>ris<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n VIG<span class=\"_ _d\"></span>-V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>ungsg<span class=\"_ _a\"></span>esell<span class=\"_ _2\"></span>sch<span class=\"_ _a\"></span>aften<span class=\"_ _a\"></span> komm<span class=\"_ _a\"></span>t <span class=\"_ _d\"></span>es<span class=\"_ _d\"></span> auf<span class=\"_ _a\"></span>gr<span class=\"_ _a\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>die<span class=\"_ _a\"></span>ses<span class=\"_ _a\"></span> Erl<span class=\"_ _a\"></span>asse<span class=\"_ _a\"></span>s zu<span class=\"_ _a\"></span> einem<span class=\"_ _a\"></span> sig<span class=\"_ _a\"></span>nifi<span class=\"_ _a\"></span>kan<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>An<span class=\"_ _a\"></span>sti<span class=\"_ _a\"></span>eg d<span class=\"_ _a\"></span>er Ste<span class=\"_ _a\"></span>uer<span class=\"_ _a\"></span>bel<span class=\"_ _a\"></span>ast<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>end auf <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>ak<span class=\"_ _a\"></span>tuell<span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>on <span class=\"_ _1\"></span>Biz<span class=\"_ _d\"></span>to<span class=\"_ _d\"></span>s\u00ed<span class=\"_ _a\"></span>t\u00f3 <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Alf<span class=\"_ _a\"></span>a <span class=\"_ _3\"></span>(v<span class=\"_ _a\"></span>orm<span class=\"_ _a\"></span>als <span class=\"_ _1\"></span>Aeg<span class=\"_ _a\"></span>on) <span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _1\"></span>EUR <span class=\"_ _a\"></span>26,5<span class=\"_ _a\"></span> Mio<span class=\"_ _a\"></span>. <span class=\"_ _1\"></span>f\u00fcr de<span class=\"_ _a\"></span>n <span class=\"_ _14\"> </span>Zei<span class=\"_ _a\"></span>tra<span class=\"_ _a\"></span>um <span class=\"_ _14\"> </span>1<span class=\"_ _d\"></span>. <span class=\"_ _14\"> </span>J<span class=\"_ _d\"></span>uli<span class=\"_ _a\"></span> 202<span class=\"_ _a\"></span>2 <span class=\"_ _14\"> </span>b<span class=\"_ _d\"></span>is <span class=\"_ _15\"> </span>31.<span class=\"_ _a\"></span> D<span class=\"_ _a\"></span>ezem<span class=\"_ _a\"></span>be<span class=\"_ _d\"></span>r 20<span class=\"_ _a\"></span>22 <span class=\"_ _18\"> </span>und <span class=\"_ _15\"> </span>EUR<span class=\"_ _a\"></span> 48,4<span class=\"_ _a\"></span> Mi<span class=\"_ _a\"></span>o. <span class=\"_ _14\"> </span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _15\"> </span>den <span class=\"_ _15\"> </span>Zei<span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>aum <span class=\"_ _15\"> </span>1. J<span class=\"_ _a\"></span>\u00e4n<span class=\"_ _d\"></span>ne<span class=\"_ _a\"></span>r 20<span class=\"_ _a\"></span>23 <span class=\"_ _15\"> </span>bis 31.<span class=\"_ _a\"></span> De<span class=\"_ _a\"></span>zem<span class=\"_ _a\"></span>ber <span class=\"_ _a\"></span>2023<span class=\"_ _a\"></span> ab<span class=\"_ _a\"></span>zuf<span class=\"_ _d\"></span>\u00fchr<span class=\"_ _2\"></span>en. <span class=\"_ _a\"></span>Ents<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>hend<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r vo<span class=\"_ _d\"></span>rl<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>egen<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Pl<span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>werte<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>ht di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>VIG<span class=\"_ _d\"></span> im<span class=\"_ _a\"></span> G<span class=\"_ _a\"></span>esch<span class=\"_ _a\"></span>\u00e4ftsj<span class=\"_ _a\"></span>ahr<span class=\"_ _a\"></span> 20<span class=\"_ _d\"></span>2<span class=\"_ _a\"></span>4 vo<span class=\"_ _a\"></span>n w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ter<span class=\"_ _a\"></span>en Bel<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en v<span class=\"_ _a\"></span>on r<span class=\"_ _2\"></span>d. E<span class=\"_ _d\"></span>U<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>55,1<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Mio.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>aus.<span class=\"_ _a\"></span> Urspr\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>glich <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ar <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>zus\u00e4tzliche <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rsicherungss<span class=\"_ _a\"></span>teuer f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Zeitraum <span class=\"_ _a\"></span>1. J<span class=\"_ _a\"></span>uli 2022 <span class=\"_ _a\"></span>bis <span class=\"_ _a\"></span>zum 3<span class=\"_ _a\"></span>1. Dezemb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r 2023 <span class=\"_ _2\"></span>eingef\u00fc<span class=\"_ _d\"></span>hrt word<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _11\"> </span>Im <span class=\"_ _10\"> </span>Mai 2023<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>wurde <span class=\"_ _11\"> </span>sie <span class=\"_ _10\"> </span>um <span class=\"_ _10\"> </span>ein <span class=\"_ _11\"> </span>weiteres <span class=\"_ _11\"> </span>Jahr <span class=\"_ _10\"> </span>bi<span class=\"_ _a\"></span>s <span class=\"_ _12\"> </span>zum <span class=\"_ _10\"> </span>31. D<span class=\"_ _a\"></span>ezember 20<span class=\"_ _a\"></span>24 <span class=\"_ _10\"> </span>verl\u00e4nge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _11\"> </span>Die <span class=\"_ _11\"> </span>V<span class=\"_ _1\"></span>IG <span class=\"_ _10\"> </span>stufte<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>die<span class=\"_ _a\"></span>se V<span class=\"_ _a\"></span>erl\u00e4nge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _10\"> </span>der<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsste<span class=\"_ _a\"></span>uer<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>um <span class=\"_ _10\"> </span>ein <span class=\"_ _12\"> </span>J<span class=\"_ _d\"></span>ahr <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span>ls <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>igge<span class=\"_ _a\"></span>rin<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>Event <span class=\"_ _11\"> </span>ein<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>und <span class=\"_ _12\"> </span>f<span class=\"_ _a\"></span>\u00fchrte <span class=\"_ _12\"> </span>zum <span class=\"_ _11\"> </span>30. Ju<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i 202<span class=\"_ _a\"></span>3 <span class=\"_ _12\"> </span>ei<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rthaltigk<span class=\"_ _a\"></span>eitstest <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>zahlungsmi<span class=\"_ _d\"></span>ttelg<span class=\"_ _a\"></span>eneriere<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Einh<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>Un<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>keinem <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ertminder<span class=\"_ _d\"></span>ungsbe<span class=\"_ _a\"></span>darf auf den G<span class=\"_ _a\"></span>esch\u00e4fts- o<span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>irme<span class=\"_ _a\"></span>nwert f\u00fchrt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Kriegssitua<span class=\"_ _d\"></span>tion <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der Ukr<span class=\"_ _a\"></span>ai<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span>e Mit <span class=\"_ _e\"></span>dem <span class=\"_ _e\"></span>Einmarsch <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Str<span class=\"_ _d\"></span>eitkr\u00e4fte <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Ru<span class=\"_ _1\"></span>ssisc<span class=\"_ _a\"></span>hen <span class=\"_ _e\"></span>F\u00f6deration <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>Uk<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>ine <span class=\"_ _3\"></span>be<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ann<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>am <span class=\"_ _e\"></span>24. <span class=\"_ _e\"></span>Februar <span class=\"_ _e\"></span>2022 <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Krieg zwischen<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>diesen<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>beide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> L\u00e4nde<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>. Die Gefa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>in<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Bezug<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>auf<span class=\"_ _d\"></span> da<span class=\"_ _1\"></span>s Wo<span class=\"_ _a\"></span>hlerge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der Mitarbeite<span class=\"_ _a\"></span>r:innen und di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> operatio<span class=\"_ _a\"></span>nelle Gesch\u00e4fts<span class=\"_ _d\"></span>t\u00e4tig<span class=\"_ _d\"></span>keit (z.<span class=\"_ _a\"></span>B. B\u00fcroinf<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ast<span class=\"_ _d\"></span>ruktur<span class=\"_ _4\"></span>, Energie, Kom<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>unikation, IT<span class=\"_ _5b\"></span>-Sicherhei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>) st<span class=\"_ _d\"></span>ellen dab<span class=\"_ _a\"></span>ei wesentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he, di<span class=\"_ _d\"></span>rekt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Risi<span class=\"_ _d\"></span>ken<span class=\"_ _a\"></span> f\u00fcr die u<span class=\"_ _a\"></span>krainischen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sells<span class=\"_ _a\"></span>chaften de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> VIG d<span class=\"_ _a\"></span>ar<span class=\"_ _2\"></span>. F<span class=\"_ _d\"></span>\u00fcr die VI<span class=\"_ _d\"></span>G-V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _a\"></span>ruppe k\u00f6<span class=\"_ _a\"></span>nnen sich ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Risiken m<span class=\"_ _a\"></span>aterialisier<span class=\"_ _a\"></span>en, die i<span class=\"_ _d\"></span>m Rahm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s nac<span class=\"_ _a\"></span>hhaltigen <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>komanagemen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s adr<span class=\"_ _a\"></span>essie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t und be<span class=\"_ _a\"></span>handelt <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. GESCH\u00c4FTS<span class=\"_ _a\"></span>BETRIEB IN<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>DER <span class=\"_ _a\"></span>U<span class=\"_ _1\"></span>KR<span class=\"_ _d\"></span>AINE Die <span class=\"_ _a\"></span>VIG<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ist i<span class=\"_ _d\"></span>m <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>krainis<span class=\"_ _d\"></span>chen <span class=\"_ _a\"></span>Markt <span class=\"_ _d\"></span>mit <span class=\"_ _a\"></span>drei <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ellschafte<span class=\"_ _d\"></span>n vertr<span class=\"_ _a\"></span>eten, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zum 31<span class=\"_ _d\"></span>. De<span class=\"_ _a\"></span>zember 2023<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>ens-<span class=\"_ _3ca\"> </span>werte <span class=\"_ _1\"></span>von rd. EUR 123,7 Mi<span class=\"_ _d\"></span>o. ha<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. Zum <span class=\"_ _1\"></span>31. De<span class=\"_ _a\"></span>zember 2<span class=\"_ _a\"></span>023 <span class=\"_ _1\"></span>wurd<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>angesi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hts zu <span class=\"_ _1\"></span>erwarte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der Investitio<span class=\"_ _d\"></span>nskost<span class=\"_ _d\"></span>en, <span class=\"_ _1\"></span>ins-<span class=\"_ _3ca\"> </span>besonder<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>Infrastrukt<span class=\"_ _a\"></span>ur <span class=\"_ _f\"> </span>und <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>olkswirtsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft <span class=\"_ _3\"></span>des <span class=\"_ _e\"></span>Landes, <span class=\"_ _e\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete <span class=\"_ _3\"></span>Kredi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>f\u00fcr Staatsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leih<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _f\"></span>Bankei<span class=\"_ _d\"></span>nlagen<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>iHv <span class=\"_ _f\"> </span>E<span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>R 53,2 Mio<span class=\"_ _a\"></span>. <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>omm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Selbst <span class=\"_ _f\"> </span>bei <span class=\"_ _f\"> </span>einem <span class=\"_ _f\"></span>V<span class=\"_ _a\"></span>olla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sfall<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>bei <span class=\"_ _f\"> </span>den <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>krai<span class=\"_ _a\"></span>nischen Aktivit\u00e4te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>w\u00fcrd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>k<span class=\"_ _d\"></span>ein <span class=\"_ _e\"></span>negativer <span class=\"_ _e\"></span>Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isef<span class=\"_ _a\"></span>fekt <span class=\"_ _f\"></span>entste<span class=\"_ _d\"></span>hen. <span class=\"_ _e\"></span>Die <span class=\"_ _f\"> </span>Ma\u00df<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ahme<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _d\"></span>ft <span class=\"_ _f\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>VIG-<span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _e\"></span>die bestm\u00f6gli<span class=\"_ _a\"></span>che Ausga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsposi<span class=\"_ _a\"></span>tion f\u00fcr d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>W<span class=\"_ _1\"></span>iederaufb<span class=\"_ _a\"></span>au nach<span class=\"_ _a\"></span> Beendigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s K<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ieges. I<span class=\"_ _a\"></span>n der CGU U<span class=\"_ _a\"></span>kraine <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ehen keine<span class=\"_ _a\"></span> Immateriell<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werte, die ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em W<span class=\"_ _a\"></span>erthaltigk<span class=\"_ _a\"></span>eitstest <span class=\"_ _a\"></span>nach IAS 36<span class=\"_ _a\"></span> unterli<span class=\"_ _d\"></span>egen.<span class=\"_ _a\"></span> Die <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Uk<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aine <span class=\"_ _3\"></span>t\u00e4tige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>VIG-V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cherungsges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hafte<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>sind <span class=\"_ _e\"></span>haupts\u00e4<span class=\"_ _d\"></span>chlich <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>westlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Region<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>Landes t\u00e4tig, <span class=\"_ _a\"></span>weshalb <span class=\"_ _a\"></span>der Ges<span class=\"_ _a\"></span>ch\u00e4ftsbet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ieb <span class=\"_ _a\"></span>bisher <span class=\"_ _a\"></span>nur in <span class=\"_ _a\"></span>geringem <span class=\"_ _2\"></span>Ausma\u00df <span class=\"_ _a\"></span>direkt <span class=\"_ _a\"></span>beeintr\u00e4<span class=\"_ _d\"></span>chtigt <span class=\"_ _a\"></span>war<span class=\"_ _2\"></span>. <span class=\"_ _a\"></span>Indirek<span class=\"_ _a\"></span>t betr<span class=\"_ _a\"></span>off<span class=\"_ _d\"></span>en sin<span class=\"_ _a\"></span>d jed<span class=\"_ _a\"></span>och<span class=\"_ _1\"></span> die <span class=\"_ _3\"></span>Sparten <span class=\"_ _3\"></span>ab<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>eits <span class=\"_ _e\"></span>von <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>K<span class=\"_ _1\"></span>fz-S<span class=\"_ _a\"></span>parten. <span class=\"_ _e\"></span>Dies <span class=\"_ _3\"></span>liegt <span class=\"_ _3\"></span>daran,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>dass <span class=\"_ _3\"></span>aktuell <span class=\"_ _3\"></span>bestimmte <span class=\"_ _3\"></span>Sach<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersich<span class=\"_ _d\"></span>erungss<span class=\"_ _d\"></span>part<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>(wie <span class=\"_ _e\"></span>be<span class=\"_ _a\"></span>i-<span class=\"_ _3ca\"> </span>spielsweise <span class=\"_ _a\"></span>f<span class=\"_ _d\"></span>\u00fcr b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Regio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>and<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s) <span class=\"_ _a\"></span>nur <span class=\"_ _a\"></span>noch i<span class=\"_ _d\"></span>m <span class=\"_ _a\"></span>sehr eing<span class=\"_ _a\"></span>eschr\u00e4nkt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n U<span class=\"_ _d\"></span>mfa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>gezeich<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Die T<span class=\"_ _5b\"></span>\u00e4tig<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>keite<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ukr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>hen <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>he<span class=\"_ _a\"></span>rungsg<span class=\"_ _a\"></span>esellsc<span class=\"_ _a\"></span>hafte<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>zeige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>kei<span class=\"_ _a\"></span>ne <span class=\"_ _2\"></span>wese<span class=\"_ _a\"></span>ntlich<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Au<span class=\"_ _a\"></span>sw<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>rkun<span class=\"_ _d\"></span>ge<span class=\"_ _d\"></span>n, <span class=\"_ _2\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>auf <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Sa<span class=\"_ _a\"></span>nktio<span class=\"_ _a\"></span>nen <span class=\"_ _2\"></span>gege<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span>\u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Russl<span class=\"_ _a\"></span>and <span class=\"_ _3\"></span>zur\u00fcck<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uf\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Bis <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>Red<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ktio<span class=\"_ _a\"></span>nsschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss <span class=\"_ _3\"></span>k\u00f6n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>ukrainisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsges<span class=\"_ _a\"></span>ellschaft<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> trotz <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>de<span class=\"_ _d\"></span>rzeitige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Umst\u00e4nde <span class=\"_ _f\"> </span>weiterhi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>den <span class=\"_ _f\"> </span>Betrieb <span class=\"_ _f\"> </span>mit <span class=\"_ _f\"> </span>z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>schr<span class=\"_ _d\"></span>\u00e4nk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen <span class=\"_ _f\"> </span>aufrec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ter<span class=\"_ _a\"></span>halten. <span class=\"_ _11\"> </span>Aufg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _11\"> </span>der schwie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>igen <span class=\"_ _f\"> </span>akt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>elle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Lage <span class=\"_ _11\"> </span>i<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>der <span class=\"_ _f\"> </span>Ukraine <span class=\"_ _e\"></span>\u00fc<span class=\"_ _1\"></span>ber<span class=\"_ _a\"></span>pr\u00fcft <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>VIG <span class=\"_ _11\"> </span>laufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d, <span class=\"_ _f\"> </span>ob <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>orausse<span class=\"_ _a\"></span>tzungen<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>f\u00fc<span class=\"_ _d\"></span>r <span class=\"_ _f\"> </span>Going-Con<span class=\"_ _d\"></span>cern <span class=\"_ _f\"> </span>der ukrainisc<span class=\"_ _d\"></span>hen G<span class=\"_ _a\"></span>esellschafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> weit<span class=\"_ _a\"></span>erhin vorli<span class=\"_ _a\"></span>egen.<span class=\"_ _3ca\"> </span>R<span class=\"_ _1\"></span>USSI<span class=\"_ _d\"></span>SCH<span class=\"_ _a\"></span>E ANL<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>HEN Die <span class=\"_ _3\"></span>VIG-V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _3\"></span>h\u00e4lt <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>stic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag <span class=\"_ _3\"></span>russis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _3\"></span>Staats- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Unte<span class=\"_ _d\"></span>r<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>mensa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lei<span class=\"_ _a\"></span>hen <span class=\"_ _e\"></span>zum <span class=\"_ _3\"></span>Buchwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>von EUR 19,2 M<span class=\"_ _a\"></span>io. <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>Nom<span class=\"_ _d\"></span>inale: E<span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>R 62,1 Mio<span class=\"_ _d\"></span>.) <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>B\u00fcchern, <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>gr<span class=\"_ _a\"></span>unds\u00e4tzlic<span class=\"_ _d\"></span>h <span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>aktive<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Mar<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vorliegt. I<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>Laufe <span class=\"_ _1\"></span>des Jahres 2<span class=\"_ _a\"></span>023 <span class=\"_ _a\"></span>konnte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>denno<span class=\"_ _d\"></span>ch <span class=\"_ _a\"></span>Anleihe<span class=\"_ _a\"></span>n im <span class=\"_ _a\"></span>Nomi<span class=\"_ _a\"></span>nalwert <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>EUR 100,9 Mi<span class=\"_ _a\"></span>o. <span class=\"_ _a\"></span>verka<span class=\"_ _d\"></span>uft <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>Au<span class=\"_ _1\"></span>fg<span class=\"_ _a\"></span>rund <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>im<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Gesch\u00e4fts<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>jahr 2022<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ber\u00fccksi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htig<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tmi<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>runge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>im <span class=\"_ _a\"></span>Zusa<span class=\"_ _a\"></span>mmenha<span class=\"_ _d\"></span>ng <span class=\"_ _a\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>russische<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>S<span class=\"_ _d\"></span>taats- <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmensa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lei<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>wur<span class=\"_ _a\"></span>de ein Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>inn a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erkauf von r<span class=\"_ _a\"></span>d. EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 21,2<span class=\"_ _a\"></span> Mio. in der K<span class=\"_ _a\"></span>onzern<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ewinn- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d -verlus<span class=\"_ _a\"></span>trechn<span class=\"_ _a\"></span>ung verbuc<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Risiken <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>m Zu<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>amm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nha<span class=\"_ _a\"></span>ng mit der g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>opo<span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>itis<span class=\"_ _d\"></span>chen<span class=\"_ _d\"></span> Situation<span class=\"_ _a\"></span> und dem <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>rz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itig<span class=\"_ _d\"></span>en makr<span class=\"_ _d\"></span>o\u00f6konom<span class=\"_ _a\"></span>ischen Umf<span class=\"_ _a\"></span>eld  Im<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Be<span class=\"_ _a\"></span>ri<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span>sj<span class=\"_ _a\"></span>ahr<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ka<span class=\"_ _a\"></span>m <span class=\"_ _1\"></span>es<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>t<span class=\"_ _a\"></span>rot<span class=\"_ _a\"></span>z <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>es<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>an<span class=\"_ _a\"></span>hal<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>ngr<span class=\"_ _a\"></span>if<span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>skri<span class=\"_ _a\"></span>eg<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>auf<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Uk<span class=\"_ _a\"></span>rai<span class=\"_ _a\"></span>ne <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>u <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>ner <span class=\"_ _1\"></span>Ber<span class=\"_ _2\"></span>uhi<span class=\"_ _a\"></span>gun<span class=\"_ _a\"></span>g <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>sa<span class=\"_ _a\"></span>mt<span class=\"_ _a\"></span>wi<span class=\"_ _d\"></span>rt<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>haf<span class=\"_ _a\"></span>tli<span class=\"_ _a\"></span>chen<span class=\"_ _a\"></span> La<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>Ei<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span>tes<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Be<span class=\"_ _a\"></span>dr<span class=\"_ _a\"></span>oh<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>sp<span class=\"_ _a\"></span>ote<span class=\"_ _d\"></span>nzi<span class=\"_ _2\"></span>al<span class=\"_ _a\"></span> d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Ma<span class=\"_ _a\"></span>kro<span class=\"_ _a\"></span>\u00f6k<span class=\"_ _a\"></span>o<span class=\"_ _d\"></span>nom<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>ta<span class=\"_ _a\"></span>nd <span class=\"_ _2\"></span>hi<span class=\"_ _a\"></span>nge<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>auf<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>rund<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>Ko<span class=\"_ _a\"></span>nfli<span class=\"_ _a\"></span>kt<span class=\"_ _a\"></span>es <span class=\"_ _2\"></span>um <span class=\"_ _2\"></span>T<span class=\"_ _4\"></span>ai<span class=\"_ _a\"></span>wan <span class=\"_ _2\"></span>bz<span class=\"_ _d\"></span>w<span class=\"_ _2\"></span>. <span class=\"_ _2\"></span>wur<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span> di<span class=\"_ _2\"></span>ese<span class=\"_ _a\"></span>s d<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n T<span class=\"_ _17\"></span>err<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>ang<span class=\"_ _a\"></span>rif<span class=\"_ _a\"></span>f<span class=\"_ _a\"></span> au<span class=\"_ _a\"></span>f I<span class=\"_ _a\"></span>sr<span class=\"_ _a\"></span>ael<span class=\"_ _a\"></span> im<span class=\"_ _a\"></span> O<span class=\"_ _a\"></span>kto<span class=\"_ _a\"></span>ber<span class=\"_ _a\"></span> 20<span class=\"_ _a\"></span>23<span class=\"_ _a\"></span> mi<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>ansc<span class=\"_ _a\"></span>hl<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>\u00dfend<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span> Es<span class=\"_ _a\"></span>ka<span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>tio<span class=\"_ _a\"></span>n i<span class=\"_ _a\"></span>m <span class=\"_ _d\"></span>N<span class=\"_ _a\"></span>ahen<span class=\"_ _a\"></span> O<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> we<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>h\u00e4r<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>t.  Die Inflationsd<span class=\"_ _a\"></span>ynamik schw\u00e4c<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> sich in fast allen M\u00e4rkten,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>nen <span class=\"_ _1\"></span>die VIG t\u00e4tig ist,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zwar deutlic<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>ab, verhar<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te denno<span class=\"_ _a\"></span>ch auf ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>hohen Ni<span class=\"_ _a\"></span>veau. Di<span class=\"_ _d\"></span>e z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nftige <span class=\"_ _d\"></span>Ent<span class=\"_ _d\"></span>wickl<span class=\"_ _a\"></span>ung der Fi<span class=\"_ _a\"></span>nanzm\u00e4rkt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und der Wirts<span class=\"_ _d\"></span>chaft<span class=\"_ _a\"></span> im Allg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mei<span class=\"_ _a\"></span>nen ist w<span class=\"_ _a\"></span>eiterhin <span class=\"_ _a\"></span>von einer <span class=\"_ _d\"></span>hohen Unsi<span class=\"_ _a\"></span>cherheit g<span class=\"_ _a\"></span>epr\u00e4gt und dies <span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ellt da<span class=\"_ _a\"></span>mit f\u00fcr die VI<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ste<span class=\"_ _d\"></span>n Risi<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>n dar<span class=\"_ _4\"></span>.  W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itere<span class=\"_ _a\"></span> geopol<span class=\"_ _a\"></span>itische <span class=\"_ _a\"></span>Span<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>wie <span class=\"_ _a\"></span>beispielsw<span class=\"_ _a\"></span>eise d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Krieg <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Israel <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>Gaza o<span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>auch d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>aiwa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-Ko<span class=\"_ _d\"></span>nflikt, <span class=\"_ _a\"></span>k\u00f6nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, wie <span class=\"_ _3\"></span>auch <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>Kr<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>egssituation <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Ukrain<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>Auswirk<span class=\"_ _d\"></span>ungen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>rkte <span class=\"_ _3\"></span>habe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Auch <span class=\"_ _e\"></span>dies<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>Risiken <span class=\"_ _3\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>im Rahmen <span class=\"_ _a\"></span>eine<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>nachhaltige<span class=\"_ _a\"></span>n R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>komanagem<span class=\"_ _a\"></span>ents beh<span class=\"_ _a\"></span>andelt. Zu<span class=\"_ _a\"></span>m <span class=\"_ _2\"></span>Bi<span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>nzs<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>hta<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>h\u00e4<span class=\"_ _a\"></span>lt<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>VI<span class=\"_ _a\"></span>G <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>sr<span class=\"_ _d\"></span>a<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>S<span class=\"_ _a\"></span>taa<span class=\"_ _a\"></span>ts<span class=\"_ _a\"></span>- <span class=\"_ _2\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _2\"></span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>rne<span class=\"_ _a\"></span>hm<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>nl<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>he<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>Bu<span class=\"_ _d\"></span>c<span class=\"_ _a\"></span>hw<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>vo<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>. <span class=\"_ _4\"></span>EU<span class=\"_ _a\"></span>R 7<span class=\"_ _a\"></span>8<span class=\"_ _a\"></span>,5<span class=\"_ _a\"></span> M<span class=\"_ _a\"></span>io<span class=\"_ _a\"></span>.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>(N<span class=\"_ _a\"></span>om<span class=\"_ _a\"></span>ina<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>: EU<span class=\"_ _a\"></span>R <span class=\"_ _a\"></span>86<span class=\"_ _a\"></span>,1<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Mi<span class=\"_ _a\"></span>o.<span class=\"_ _a\"></span>) i<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>den<span class=\"_ _a\"></span> B\u00fc<span class=\"_ _2\"></span>ch<span class=\"_ _a\"></span>ern.<span class=\"_ _3ca\"> </span>24.<span class=\"_ _7\"> </span>WESE<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>TLICHE S<span class=\"_ _a\"></span>CH\u00c4<span class=\"_ _a\"></span>TZUNGEN U<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>D ERMESSEN<span class=\"_ _a\"></span>SENTSCHEIDUN<span class=\"_ _d\"></span>GEN<span class=\"_ _3ca\"> </span>24.1.<span class=\"ff5b\"> </span>(R\u00fcck-<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _d\"></span>svertr\u00e4ge Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>Sch\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _2\"></span>ba<span class=\"_ _1\"></span>sier<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>auf <span class=\"_ _a\"></span>allen, <span class=\"_ _a\"></span>zum <span class=\"_ _a\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Aufst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llung<span class=\"_ _a\"></span> des<span class=\"_ _a\"></span> Ko<span class=\"_ _a\"></span>nzern<span class=\"_ _1\"></span>abs<span class=\"_ _a\"></span>chlusses <span class=\"_ _a\"></span>verf\u00fcgb<span class=\"_ _a\"></span>aren <span class=\"_ _d\"></span>P<span class=\"_ _a\"></span>ara-<span class=\"_ _3ca\"> </span>metern. K\u00fcnftige Entwickl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n k\u00f6nnen sich aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d von Marktbeweg<span class=\"_ _a\"></span>ungen und <span class=\"_ _1\"></span>Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ktve<span class=\"_ _a\"></span>rh\u00e4<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iss<span class=\"_ _d\"></span>en, die <span class=\"_ _1\"></span>au<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>erhal<span class=\"_ _d\"></span>b des Einflussb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eichs <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _3\"></span>lieg<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>Solche <span class=\"_ _3\"></span>\u00c4nde<span class=\"_ _a\"></span>rungen <span class=\"_ _e\"></span>fi<span class=\"_ _a\"></span>nden <span class=\"_ _3\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t <span class=\"_ _e\"></span>mit <span class=\"_ _3\"></span>ihrem <span class=\"_ _1\"></span>Auftret<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>ei<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> Niedersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lag <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>den <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>nnahmen. <span class=\"_ _11\"> </span>Es <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>Aufgli<span class=\"_ _d\"></span>ede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>Inform<span class=\"_ _a\"></span>ationen <span class=\"_ _f\"> </span>zur<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Angabe <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>Bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungsmo<span class=\"_ _a\"></span>del<span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> gem. IFRS 1<span class=\"_ _a\"></span>7. <span class=\"_ _3\"></span>Die <span class=\"_ _1\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmo<span class=\"_ _a\"></span>delle <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>das <span class=\"_ _3\"></span>all<span class=\"_ _d\"></span>gemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmodel<span class=\"_ _a\"></span>l <span class=\"_ _3\"></span>(GMM<span class=\"_ _a\"></span>), <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ariable<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Geb\u00fc<span class=\"_ _d\"></span>hr (VF<span class=\"_ _a\"></span>A) <span class=\"_ _1\"></span>und der <span class=\"_ _3\"></span>Pr<span class=\"_ _a\"></span>\u00e4mienallokatio<span class=\"_ _a\"></span>nsansatz (<span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AA). <span class=\"_ _1\"></span>Dies<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>ori<span class=\"_ _a\"></span>entiere<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>eng <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Struk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ur <span class=\"_ _1\"></span>der IFRS 17-Po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfoli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>VIG, die gr<span class=\"_ _d\"></span>unds\u00e4tzli<span class=\"_ _d\"></span>ch wie fol<span class=\"_ _a\"></span>gt besc<span class=\"_ _d\"></span>hrieb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n we<span class=\"_ _a\"></span>rden ka<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span>: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>F<span class=\"_ _1\"></span>onds<span class=\"_ _a\"></span>gebunde L<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, ge<span class=\"_ _a\"></span>winnbere<span class=\"_ _a\"></span>chtigte L<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>bens<span class=\"_ _a\"></span>versicheru<span class=\"_ _d\"></span>ngen <span class=\"_ _d\"></span>und d<span class=\"_ _d\"></span>as \u00f6ste<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eich<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>che<span class=\"_ _3ca\"> </span>Kranke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>ungsgesch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ft n<span class=\"_ _d\"></span>ach A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t d<span class=\"_ _d\"></span>er Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den an<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>and <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>VF<span class=\"_ _a\"></span>A bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Portfolien der <span class=\"_ _a\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Unf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ha<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pts<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>chli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s P<span class=\"_ _2\"></span>AA be<span class=\"_ _a\"></span>wertet u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>V<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge mit l<span class=\"_ _a\"></span>anger L<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf<span class=\"_ _d\"></span>zeit i<span class=\"_ _d\"></span>n der Sc<span class=\"_ _d\"></span>haden- <span class=\"_ _a\"></span>und Unfall<span class=\"_ _d\"></span>versi<span class=\"_ _a\"></span>cherung, die di<span class=\"_ _a\"></span>e Kriteri<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r die A<span class=\"_ _a\"></span>nwendung d<span class=\"_ _a\"></span>es P<span class=\"_ _2\"></span>AA nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _3ca\"> </span>erf\u00fcllen, <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>nsversicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge, di<span class=\"_ _a\"></span>e die K<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iterie<span class=\"_ _a\"></span>n f\u00fcr di<span class=\"_ _d\"></span>e Anwend<span class=\"_ _a\"></span>ung des V<span class=\"_ _a\"></span>FA <span class=\"_ _a\"></span>nicht erf<span class=\"_ _a\"></span>\u00fcllen, sowie<span class=\"_ _3ca\"> </span>R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge w<span class=\"_ _a\"></span>erden <span class=\"_ _d\"></span>nac<span class=\"_ _d\"></span>h dem GMM<span class=\"_ _d\"></span> b<span class=\"_ _d\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet.<span class=\"_ _3ca\"> </span>Zur Bew<span class=\"_ _d\"></span>ertung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _d\"></span>Ver<span class=\"_ _a\"></span>sicherung<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>vertr\u00e4<span class=\"_ _a\"></span>gen in der<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Leben<span class=\"_ _a\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _a\"></span> Krankenvers<span class=\"_ _a\"></span>icherung v<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rwen<span class=\"_ _a\"></span>dete Method<span class=\"_ _a\"></span>en Der <span class=\"_ _3\"></span>Bar<span class=\"_ _d\"></span>wert <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>k\u00fcnfti<span class=\"_ _a\"></span>gen <span class=\"_ _e\"></span>Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6me<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>anhand<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nters<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hiedl<span class=\"_ _d\"></span>icher<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Ans\u00e4tze,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>abh\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gig <span class=\"_ _3\"></span>von <span class=\"_ _1\"></span>der <span class=\"_ _e\"></span>Ents<span class=\"_ _d\"></span>cheid<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span> lokalen <span class=\"_ _f\"> </span>Gesells<span class=\"_ _a\"></span>chaften, <span class=\"_ _f\"> </span>ermitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lt. <span class=\"_ _f\"> </span>Innerhal<span class=\"_ _d\"></span>b <span class=\"_ _f\"> </span>des <span class=\"_ _f\"> </span>Konzerns <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _11\"> </span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>stochastis<span class=\"_ _a\"></span>che <span class=\"_ _11\"> </span>Modell<span class=\"_ _a\"></span>ierung <span class=\"_ _f\"> </span>als <span class=\"_ _f\"> </span>auch <span class=\"_ _f\"></span>die deterministis<span class=\"_ _a\"></span>che <span class=\"_ _3\"></span>Pr<span class=\"_ _d\"></span>ojektio<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>angewe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>det. <span class=\"_ _1\"></span>Anders <span class=\"_ _3\"></span>als <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>determi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isti<span class=\"_ _d\"></span>sche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Pro<span class=\"_ _a\"></span>jektionsverf<span class=\"_ _a\"></span>ahre<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>ei <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>stoc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>as-<span class=\"_ _3ca\"> </span>tischen Modellieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g V<span class=\"_ _a\"></span>erfahre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>wandt, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>gr<span class=\"_ _a\"></span>o\u00dfe <span class=\"_ _1\"></span>Anza<span class=\"_ _d\"></span>hl <span class=\"_ _1\"></span>m\u00f6glich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>wirts<span class=\"_ _d\"></span>chaftlic<span class=\"_ _a\"></span>her <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>zenarien <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>Markt<span class=\"_ _a\"></span>variablen wie Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss\u00e4t<span class=\"_ _d\"></span>ze und <span class=\"_ _a\"></span>Eigenkapitalr<span class=\"_ _a\"></span>endite ge<span class=\"_ _a\"></span>nerier<span class=\"_ _a\"></span>en, um k\u00fcnfti<span class=\"_ _a\"></span>ge Zahlungss<span class=\"_ _a\"></span>tr\u00f6me <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>prog<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ostizie<span class=\"_ _a\"></span>ren. <span class=\"_ _a\"></span> ZUGRUNDE G<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>LEGT<span class=\"_ _a\"></span>E ANNA<span class=\"_ _a\"></span>HMEN ZUR <span class=\"_ _a\"></span>SCH\u00c4<span class=\"_ _2\"></span>TZU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> K\u00dcNF<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ER ZA<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>LUNGS<span class=\"_ _a\"></span>STR\u00d6ME<span class=\"_ _a\"></span> Sterblichk<span class=\"_ _d\"></span>eits-,<span class=\"_ _a\"></span> Mor<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>idit\u00e4ts- <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Lan<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>lebigkeit<span class=\"_ _d\"></span>sraten<span class=\"_ _3ca\"> </span>Die Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>asie<span class=\"_ _a\"></span>ren auf b<span class=\"_ _1\"></span>ran<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>\u00fcbli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen l\u00e4nder<span class=\"_ _d\"></span>bezog<span class=\"_ _a\"></span>enen<span class=\"_ _1\"></span> T<span class=\"_ _4\"></span>abellen, je nach <span class=\"_ _1\"></span>Art des abgeschloss<span class=\"_ _a\"></span>enen Ve<span class=\"_ _a\"></span>rtrags und Land, <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>em <span class=\"_ _3\"></span>die versicherte <span class=\"_ _1\"></span>P<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ihren <span class=\"_ _1\"></span>Wo<span class=\"_ _a\"></span>hnsitz h<span class=\"_ _1\"></span>at. <span class=\"_ _1\"></span>Sie <span class=\"_ _1\"></span>spiegel<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Erf<span class=\"_ _d\"></span>ahrungs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>j\u00fcngste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _d\"></span>erga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>nheit w<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> und w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>Bedarf <span class=\"_ _1\"></span>ange<span class=\"_ _a\"></span>passt, <span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Erfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>lo<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gesellsc<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Rechnung zu <span class=\"_ _1\"></span>tragen. <span class=\"_ _1\"></span>Erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>k\u00fcnfti<span class=\"_ _a\"></span>ge V<span class=\"_ _a\"></span>erbess<span class=\"_ _d\"></span>erunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>angemess<span class=\"_ _a\"></span>en, <span class=\"_ _b\"> </span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _b\"> </span>nicht <span class=\"_ _b\"> </span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rm<span class=\"_ _d\"></span>\u00e4\u00dfig <span class=\"_ _c\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fccks<span class=\"_ _a\"></span>ichtigt. <span class=\"_ _b\"> </span>Die <span class=\"_ _c\"> </span>Anna<span class=\"_ _a\"></span>hmen <span class=\"_ _b\"> </span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiden<span class=\"_ _a\"></span> <span class=\"_ _c\"> </span>sich beispiels<span class=\"_ _d\"></span>weis<span class=\"_ _d\"></span>e je <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ach <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngskl<span class=\"_ _a\"></span>asse und Ar<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertrags. <span class=\"_ _a\"></span> Eine <span class=\"_ _1\"></span>S<span class=\"_ _d\"></span>teiger<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng der erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Sterbli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeits- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Morbidit<span class=\"_ _a\"></span>\u00e4tsraten f\u00fchrt zu<span class=\"_ _1\"></span> einem<span class=\"_ _d\"></span> An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tieg <span class=\"_ _1\"></span>der erwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Schaden<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6he, wodurc<span class=\"_ _a\"></span>h sich fol<span class=\"_ _d\"></span>gli<span class=\"_ _d\"></span>ch die k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige CS<span class=\"_ _a\"></span>M ver<span class=\"_ _d\"></span>ringert. <span class=\"_ _a\"></span> Aufwendu<span class=\"_ _d\"></span>ngen Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>hinsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erwalt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsko<span class=\"_ _a\"></span>sten <span class=\"_ _3\"></span>spi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gel<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die pro<span class=\"_ _a\"></span>gnostiziert<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Koste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Aufrec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ter<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Bedien<span class=\"_ _a\"></span>ung von <span class=\"_ _f\"> </span>best<span class=\"_ _a\"></span>ehenden <span class=\"_ _e\"></span>Poliz<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>damit <span class=\"_ _e\"></span>verbu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Gemei<span class=\"_ _a\"></span>nkosten <span class=\"_ _e\"></span>wider<span class=\"_ _4\"></span>. <span class=\"_ _f\"></span>Die <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ktuelle <span class=\"_ _3\"></span>H\u00f6he <span class=\"_ _e\"></span>der <span class=\"_ _f\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _d\"></span>endung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _e\"></span>als<span class=\"_ _1\"></span> angemess<span class=\"_ _a\"></span>ene Grundlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> f\u00fcr die zuk\u00fcnftige<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Auf<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>herang<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>og<span class=\"_ _a\"></span>en und <span class=\"_ _1\"></span>geg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>falls<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>um die erwartete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Koste<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span>inflation a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>pass<span class=\"_ _a\"></span>t. Ein Anstieg d<span class=\"_ _a\"></span>er erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n H\u00f6<span class=\"_ _a\"></span>he der A<span class=\"_ _d\"></span>ufwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n f<span class=\"_ _d\"></span>\u00fchrt z<span class=\"_ _d\"></span>u einer V<span class=\"_ _2\"></span>erring<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftig <span class=\"_ _d\"></span>erw<span class=\"_ _d\"></span>arteten <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ewi<span class=\"_ _a\"></span>nne. Die Zahlungsstr<span class=\"_ _a\"></span>\u00f6me i<span class=\"_ _d\"></span>nnerhalb der<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>enzen umfass<span class=\"_ _a\"></span>en eine Zuord<span class=\"_ _a\"></span>nung fixer und vari<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ble<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Gemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kost<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>die dir<span class=\"_ _d\"></span>ekt der E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f\u00fcll<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>her<span class=\"_ _d\"></span>ungsver<span class=\"_ _a\"></span>tr\u00e4gen z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>geo<span class=\"_ _a\"></span>rdnet <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>k\u00f6nnen. D<span class=\"_ _a\"></span>iese G<span class=\"_ _d\"></span>emei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kost<span class=\"_ _a\"></span>en wer<span class=\"_ _a\"></span>den mi<span class=\"_ _a\"></span>tt<span class=\"_ _1\"></span>els <span class=\"_ _a\"></span>systema<span class=\"_ _a\"></span>tischer und <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>atio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>aler <span class=\"_ _e\"></span>M<span class=\"_ _a\"></span>ethoden <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _d\"></span>pen <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>ertr\u00e4gen <span class=\"_ _3\"></span>zugeor<span class=\"_ _a\"></span>dnet. <span class=\"_ _e\"></span>Diese <span class=\"_ _e\"></span>M<span class=\"_ _d\"></span>ethode<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>einheitli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _3\"></span>auf <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> Kosten mi<span class=\"_ _a\"></span>t \u00e4hnliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Me<span class=\"_ _a\"></span>rkmalen ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wa<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>t. <span class=\"_ _a\"></span> Storno- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d R<span class=\"_ _d\"></span>\u00fcckkauf<span class=\"_ _a\"></span>quoten Stornos bezie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en sich a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f die K\u00fcndig<span class=\"_ _d\"></span>ung vo<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>Poli<span class=\"_ _a\"></span>zzen aufgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t ge<span class=\"_ _d\"></span>zahlter Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>wohing<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sich R\u00fcckk\u00e4<span class=\"_ _a\"></span>ufe auf die freiwill<span class=\"_ _a\"></span>ige <span class=\"_ _1\"></span>K\u00fcndigung von Polizze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsnehmer:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> beziehen. Annahm<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>hinsich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>lich der <span class=\"_ _1\"></span>K<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>digu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> von <span class=\"_ _10\"> </span>Polizze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>werd<span class=\"_ _a\"></span>en <span class=\"_ _12\"> </span>unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>Anwendung <span class=\"_ _11\"> </span>von <span class=\"_ _10\"> </span>auf <span class=\"_ _10\"> </span>Erfahru<span class=\"_ _a\"></span>ngswerten <span class=\"_ _11\"> </span>basier<span class=\"_ _a\"></span>enden <span class=\"_ _12\"> </span>st<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>isti<span class=\"_ _d\"></span>sche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Ve<span class=\"_ _a\"></span>rfahr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _10\"> </span>getrof<span class=\"_ _a\"></span>fen <span class=\"_ _11\"> </span>und variiere<span class=\"_ _a\"></span>n je nach <span class=\"_ _d\"></span>Pro<span class=\"_ _d\"></span>dukt<span class=\"_ _a\"></span>typ, V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsda<span class=\"_ _d\"></span>uer u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Ums<span class=\"_ _a\"></span>atztre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds.<span class=\"_ _a\"></span> Ein Anstieg d<span class=\"_ _a\"></span>er Sto<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>qu<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>ten w\u00fcr<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>die k\u00fcnftig<span class=\"_ _d\"></span>e CSM t<span class=\"_ _a\"></span>endenziell<span class=\"_ _a\"></span> verringern. D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>Sen<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>vi<span class=\"_ _a\"></span>t\u00e4<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>un<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>r <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>An<span class=\"_ _a\"></span>ha<span class=\"_ _a\"></span>nga<span class=\"_ _2\"></span>nga<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>1<span class=\"_ _a\"></span>.8<span class=\"_ _a\"></span>. <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>s-<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>und <span class=\"_ _4\"></span>Ma<span class=\"_ _a\"></span>rkt<span class=\"_ _2\"></span>ri<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ke<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>\u2013 <span class=\"_ _2\"></span>S<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>iv<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>\u00e4ts<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>al<span class=\"_ _d\"></span>ys<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>ab<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>Se<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>84<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>dar<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>gt<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> ZUR BEWE<span class=\"_ _a\"></span>RTUNG <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>ON<span class=\"_ _a\"></span> VERSIC<span class=\"_ _a\"></span>HERU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ER<span class=\"_ _a\"></span>TR\u00c4GEN IN D<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R NIC<span class=\"_ _a\"></span>HTLEBENS<span class=\"_ _a\"></span>VER<span class=\"_ _1\"></span>SI<span class=\"_ _a\"></span>CHER<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ERWENDE<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>E M<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>THOD<span class=\"_ _a\"></span>EN Die <span class=\"_ _8\"> </span>wesentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _8\"> </span>Anna<span class=\"_ _a\"></span>hmen <span class=\"_ _8\"> </span>f\u00fcr <span class=\"_ _8\"> </span>Nichtleben <span class=\"_ _7\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _8\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>Anhanganga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>R\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _8\"> </span>f\u00fcr <span class=\"_ _8\"> </span>noch <span class=\"_ _8\"> </span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>bg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wic<span class=\"_ _d\"></span>kelt<span class=\"_ _d\"></span>e V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lle (<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>IC<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b Seit<span class=\"_ _a\"></span>e 145 beh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndelt.<span class=\"_ _a\"></span> DISKONTI<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>RUNGSS\u00c4<span class=\"_ _2\"></span>TZE Alle <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rbindlichkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>aus <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ausnahm<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>nach <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AA <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>werteten <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>ckungsr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckstell<span class=\"_ _a\"></span>ung) werde<span class=\"_ _a\"></span>n bere<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t, ind<span class=\"_ _d\"></span>em die e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wartet<span class=\"_ _a\"></span>en k\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zahl<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> mit de<span class=\"_ _a\"></span>n r<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>kolos<span class=\"_ _a\"></span>en und um eine Il<span class=\"_ _a\"></span>liquidit\u00e4tsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>p<span class=\"_ _d\"></span>assun<span class=\"_ _a\"></span>g berei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>igte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss\u00e4t<span class=\"_ _a\"></span>zen abg<span class=\"_ _d\"></span>ezinst <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. Risikol<span class=\"_ _a\"></span>ose <span class=\"_ _3\"></span>Zi<span class=\"_ _d\"></span>nss\u00e4tz<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>nhand <span class=\"_ _1\"></span>eines <span class=\"_ _1\"></span>Bottom<span class=\"_ _a\"></span>-up-A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tzes unter <span class=\"_ _1\"></span>Bezugna<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>Swap<span class=\"_ _a\"></span>-Kurse <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g de<span class=\"_ _1\"></span>r V<span class=\"_ _a\"></span>erbindl<span class=\"_ _d\"></span>ichkeite<span class=\"_ _a\"></span>n aus <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen<span class=\"_ _a\"></span> festgelegt. <span class=\"_ _a\"></span>Sofern Sw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>p-<span class=\"_ _d\"></span>Kurse <span class=\"_ _a\"></span>nicht <span class=\"_ _d\"></span>als hi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eichend, li<span class=\"_ _a\"></span>quide u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d t<span class=\"_ _a\"></span>ranspare<span class=\"_ _a\"></span>nt erachtet w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, wir<span class=\"_ _d\"></span>d <span class=\"_ _d\"></span>auf Zi<span class=\"_ _d\"></span>nss\u00e4tz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _d\"></span>r Staats<span class=\"_ _a\"></span>anleihen z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>ckgegrif<span class=\"_ _a\"></span>fen<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Die <span class=\"_ _2\"></span>Illiquidit\u00e4tsanp<span class=\"_ _a\"></span>assung <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>je<span class=\"_ _d\"></span>weil<span class=\"_ _a\"></span>igen <span class=\"_ _d\"></span>risikol<span class=\"_ _a\"></span>osen <span class=\"_ _a\"></span>Zinss<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tze<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>sier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>auf <span class=\"_ _2\"></span>dem <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ken <span class=\"_ _a\"></span>berei<span class=\"_ _a\"></span>nigten <span class=\"_ _a\"></span>Spr<span class=\"_ _a\"></span>ead <span class=\"_ _a\"></span>zwisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>dem Zinssatz, <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>ei<span class=\"_ _d\"></span>nem <span class=\"_ _1\"></span>Refer<span class=\"_ _a\"></span>enzportfolio<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>erzielt werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>k\u00f6nnte, und <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>m risikolo<span class=\"_ _d\"></span>sen <span class=\"_ _1\"></span>Basiszi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ssat<span class=\"_ _d\"></span>z. <span class=\"_ _1\"></span>Die <span class=\"_ _1\"></span>Gewichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>des Refer<span class=\"_ _a\"></span>enzportfolios<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>unte<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigung aller nach L\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>zus<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>ngefasste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ma\u00dfgebli<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>K<span class=\"_ _d\"></span>apital<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nlage<span class=\"_ _a\"></span>n de<span class=\"_ _1\"></span>r VIG ber<span class=\"_ _a\"></span>echnet.<span class=\"_ _a\"></span> Die  f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r  di<span class=\"_ _d\"></span>e <span class=\"_ _12\"> </span>Abzins<span class=\"_ _a\"></span>ung  k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>  Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e  hera<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gezoge<span class=\"_ _a\"></span>nen  Zinss<span class=\"_ _a\"></span>\u00e4tze  si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>  in  A<span class=\"_ _a\"></span>nhangang<span class=\"_ _a\"></span>abe  1.2. <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erwende<span class=\"_ _d\"></span>te Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> auf S<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>e 63 darg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellt.<span class=\"_ _a\"></span> RISIKOANP<span class=\"_ _2\"></span>ASSUNG F<span class=\"_ _a\"></span>\u00dc<span class=\"_ _1\"></span>R NIC<span class=\"_ _a\"></span>HTFINANZIE<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>LE <span class=\"_ _d\"></span>RISIK<span class=\"_ _d\"></span>EN Die Risi<span class=\"_ _a\"></span>koanpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g f\u00fcr nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>fi<span class=\"_ _a\"></span>nanzielle Ris<span class=\"_ _a\"></span>iken stellt die f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>da<span class=\"_ _1\"></span>s T<span class=\"_ _4\"></span>rage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der U<span class=\"_ _d\"></span>nsich<span class=\"_ _a\"></span>erhe<span class=\"_ _1\"></span>it i<span class=\"_ _a\"></span>n Bezug <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf d<span class=\"_ _d\"></span>en B<span class=\"_ _d\"></span>etrag <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd d<span class=\"_ _a\"></span>en zeitlic<span class=\"_ _d\"></span>hen A<span class=\"_ _d\"></span>nfall<span class=\"_ _a\"></span> der Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _d\"></span>ngsst<span class=\"_ _d\"></span>r\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der G<span class=\"_ _a\"></span>ruppen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _a\"></span>verlangte <span class=\"_ _a\"></span>Entsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4dig<span class=\"_ _a\"></span>ung dar <span class=\"_ _a\"></span>und de<span class=\"_ _a\"></span>ckt d<span class=\"_ _d\"></span>as V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs-, <span class=\"_ _f\"> </span>das <span class=\"_ _10\"> </span>Storno- <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>das <span class=\"_ _11\"> </span>Kosten<span class=\"_ _d\"></span>risiko <span class=\"_ _11\"> </span>ab. <span class=\"_ _11\"> </span>Daher <span class=\"_ _11\"> </span>entspri<span class=\"_ _a\"></span>cht <span class=\"_ _10\"> </span>die <span class=\"_ _11\"> </span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>koanpass<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>inem<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>trag, <span class=\"_ _11\"> </span>den <span class=\"_ _11\"> </span>ein V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>unternehmen <span class=\"_ _e\"></span>zahlen <span class=\"_ _f\"> </span>w\u00fcr<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>um <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>Unsich<span class=\"_ _d\"></span>erheit <span class=\"_ _e\"></span>dar\u00fcber<span class=\"_ _2\"></span>, <span class=\"_ _f\"> </span>o<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>k\u00fcnftige <span class=\"_ _e\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr\u00f6<span class=\"_ _a\"></span>me <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>bestm\u00f6<span class=\"_ _a\"></span>gliche Sch\u00e4tzung <span class=\"_ _a\"></span>\u00fcbersteige<span class=\"_ _a\"></span>n werd<span class=\"_ _a\"></span>en, zu beseitig<span class=\"_ _a\"></span>en.  Die <span class=\"_ _2\"></span>S<span class=\"_ _a\"></span>ch\u00e4<span class=\"_ _a\"></span>tzung<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Ris<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>koa<span class=\"_ _a\"></span>npass<span class=\"_ _a\"></span>ung <span class=\"_ _4\"></span>erfol<span class=\"_ _a\"></span>gt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>unt<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>nwen<span class=\"_ _a\"></span>dun<span class=\"_ _a\"></span>g <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _2\"></span>K<span class=\"_ _d\"></span>api<span class=\"_ _a\"></span>talko<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>tenm<span class=\"_ _a\"></span>etho<span class=\"_ _a\"></span>de <span class=\"_ _2\"></span>(CoC<span class=\"_ _a\"></span>-M<span class=\"_ _d\"></span>et<span class=\"_ _a\"></span>hod<span class=\"_ _a\"></span>e). <span class=\"_ _2\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>CoC<span class=\"_ _a\"></span>-Me<span class=\"_ _a\"></span>tho<span class=\"_ _a\"></span>de erfo<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>dert <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Sc<span class=\"_ _a\"></span>h\u00e4tzu<span class=\"_ _a\"></span>ng d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>ahrs<span class=\"_ _a\"></span>chei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ich<span class=\"_ _d\"></span>kei<span class=\"_ _a\"></span>ts<span class=\"_ _d\"></span>ve<span class=\"_ _a\"></span>rteil<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> des<span class=\"_ _a\"></span> Erf<span class=\"_ _a\"></span>\u00fcll<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span> so<span class=\"_ _a\"></span>wie d<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>zus\u00e4<span class=\"_ _a\"></span>tzli<span class=\"_ _a\"></span>chen <span class=\"_ _a\"></span>Ka<span class=\"_ _d\"></span>pi<span class=\"_ _a\"></span>tals, <span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>zu j<span class=\"_ _a\"></span>ede<span class=\"_ _a\"></span>m k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>tige<span class=\"_ _a\"></span>n Zei<span class=\"_ _a\"></span>tp<span class=\"_ _a\"></span>unk<span class=\"_ _a\"></span>t d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r C<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>hfl<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-P<span class=\"_ _a\"></span>rog<span class=\"_ _a\"></span>nos<span class=\"_ _a\"></span>e b<span class=\"_ _a\"></span>en\u00f6t<span class=\"_ _a\"></span>ig<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>rd,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>um d<span class=\"_ _a\"></span>en <span class=\"_ _d\"></span>\u00f6<span class=\"_ _a\"></span>kono<span class=\"_ _d\"></span>mi<span class=\"_ _a\"></span>sche<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Kapi<span class=\"_ _d\"></span>tal<span class=\"_ _a\"></span>anf<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en z<span class=\"_ _d\"></span>u g<span class=\"_ _a\"></span>en\u00fc<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> <span class=\"_ _d\"></span> Auf <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00e4tzliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>for<span class=\"_ _a\"></span>deru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _2\"></span>in <span class=\"_ _d\"></span>k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftig<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>Beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsperiod<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>ein <span class=\"_ _a\"></span>Kapi<span class=\"_ _d\"></span>talko<span class=\"_ _a\"></span>stensatz <span class=\"_ _2\"></span>angewa<span class=\"_ _d\"></span>ndt. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>Kapital-<span class=\"_ _3ca\"> </span>koste<span class=\"_ _d\"></span>n stellen die von <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inem U<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>ernehm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>um A<span class=\"_ _d\"></span>usgleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>es nichtfin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>en Risikos ben\u00f6<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>igte R<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ndi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e dar<span class=\"_ _4\"></span>. Die bere<span class=\"_ _a\"></span>ch-<span class=\"_ _3ca\"> </span>nete, <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>k\u00fcnftige <span class=\"_ _1\"></span>Laufz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anzuwe<span class=\"_ _d\"></span>ndende <span class=\"_ _1\"></span>Risikoa<span class=\"_ _a\"></span>npassung <span class=\"_ _1\"></span>wird unter <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Diskonti<span class=\"_ _a\"></span>erungssatzes <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> Absc<span class=\"_ _d\"></span>hlussstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag abg<span class=\"_ _a\"></span>ezinst u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d ist <span class=\"_ _a\"></span>Bestandt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il <span class=\"_ _d\"></span>der Summ<span class=\"_ _a\"></span>e der V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeiten a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>cherungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> AUFL\u00d6SUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> DE<span class=\"_ _a\"></span>R V<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R<span class=\"_ _a\"></span>TR<span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>GLICHEN SER<span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ICEMA<span class=\"_ _a\"></span>RGE (CSM<span class=\"_ _a\"></span>) Die <span class=\"_ _1\"></span>CSM <span class=\"_ _1\"></span>ist eine Kompo<span class=\"_ _d\"></span>nente <span class=\"_ _1\"></span>des V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>der <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die Gruppe v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4ge<span class=\"_ _a\"></span>n, die den nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t r<span class=\"_ _a\"></span>ea<span class=\"_ _1\"></span>lis<span class=\"_ _a\"></span>ierten Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> darst<span class=\"_ _a\"></span>ellt, den eine G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sell<span class=\"_ _d\"></span>sc<span class=\"_ _d\"></span>haft im La<span class=\"_ _a\"></span>ufe der zuk\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Erbri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng vo<span class=\"_ _a\"></span>n Leistung<span class=\"_ _d\"></span>en aus-<span class=\"_ _3ca\"> </span>weisen <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d. <span class=\"_ _e\"></span>In <span class=\"_ _3\"></span>jeder <span class=\"_ _e\"></span>P<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>riod<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>wird <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Betrag <span class=\"_ _3\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>CSM <span class=\"_ _3\"></span>f\u00fcr<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>eine <span class=\"_ _3\"></span>Gruppe <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsvert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>erfolg<span class=\"_ _d\"></span>swirks<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ls versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>t. <span class=\"_ _f\"> </span>Dieser <span class=\"_ _e\"></span>spiegelt <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>Leist<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>er<span class=\"_ _2\"></span>, <span class=\"_ _f\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>in dieser Period<span class=\"_ _a\"></span>e im R<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hme<span class=\"_ _a\"></span>n der Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bra<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den. Diese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>etrag <span class=\"_ _a\"></span>wird b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch: \u2022<span class=\"_ _8\"> </span>die Identifizie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten i<span class=\"_ _a\"></span>n der Grup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span>;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die gleichm\u00e4<span class=\"_ _a\"></span>\u00dfige Allokatio<span class=\"_ _a\"></span>n der CSM <span class=\"_ _a\"></span>zum End<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> der Pe<span class=\"_ _a\"></span>riode auf jed<span class=\"_ _a\"></span>e in der lauf<span class=\"_ _a\"></span>enden Perio<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rbr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>hte b<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>w<span class=\"_ _a\"></span>. i<span class=\"_ _d\"></span>n der<span class=\"_ _3ca\"> </span>Zukunft e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>war<span class=\"_ _a\"></span>tun<span class=\"_ _1\"></span>gsg<span class=\"_ _a\"></span>em\u00e4\u00df <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u erbri<span class=\"_ _a\"></span>ngende Deck<span class=\"_ _a\"></span>ungsein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit.<span class=\"_ _a\"></span> Die Aufteilung <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gt vor der <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rfolgs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ksam<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Erfassung<span class=\"_ _3ca\"> </span>von Betr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die <span class=\"_ _a\"></span>die in der P<span class=\"_ _d\"></span>erio<span class=\"_ _d\"></span>de erb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>achte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherun<span class=\"_ _a\"></span>gsleistunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wid<span class=\"_ _d\"></span>erspiegel<span class=\"_ _a\"></span>n.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die erfolgswi<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ksam<span class=\"_ _a\"></span>e Erfass<span class=\"_ _a\"></span>ung des de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in der P<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>e erbra<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> De<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kungs<span class=\"_ _a\"></span>einheiten z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>geo<span class=\"_ _a\"></span>rdnete<span class=\"_ _a\"></span>n Betrags.<span class=\"_ _3ca\"> </span>Um <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>Anzahl <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>ckungsein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eite<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>einer <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsve<span class=\"_ _d\"></span>rtr\u00e4gen <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>besti<span class=\"_ _a\"></span>mmen, <span class=\"_ _3\"></span>muss <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>An<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahl <span class=\"_ _1\"></span>der gegen\u00fcbe<span class=\"_ _a\"></span>r  dem/de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>nehmer:i<span class=\"_ _a\"></span>n  zu  e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bringe<span class=\"_ _a\"></span>nden <span class=\"_ _12\"> </span>Leistunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,  die<span class=\"_ _a\"></span>  V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsde<span class=\"_ _d\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsleis<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en  und Kapitalanl<span class=\"_ _a\"></span>ageleistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>bei<span class=\"_ _a\"></span>nhalten, be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ertet wer<span class=\"_ _a\"></span>den. Bei d<span class=\"_ _d\"></span>er Gewicht<span class=\"_ _d\"></span>ung unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rschie<span class=\"_ _a\"></span>dlicher Leist<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ber\u00fccks<span class=\"_ _a\"></span>ichtigt die Gruppe g<span class=\"_ _a\"></span>runds\u00e4tzli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span>eilun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> des B<span class=\"_ _d\"></span>arwerts d<span class=\"_ _a\"></span>er Pr\u00e4mi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> in <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>en Risi<span class=\"_ _a\"></span>ko- und <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>en Spa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ant<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il,<span class=\"_ _d\"></span> um <span class=\"_ _d\"></span>die Kom<span class=\"_ _a\"></span>ponente<span class=\"_ _d\"></span>n, die <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fgel\u00f6<span class=\"_ _a\"></span>st <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sollen, <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>gewic<span class=\"_ _d\"></span>hten. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>inige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>F\u00e4lle<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>kann <span class=\"_ _3\"></span>es <span class=\"_ _1\"></span>jedoch <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>notw<span class=\"_ _d\"></span>endig sein<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ermittlung <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Anzahl <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>einheiten <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>unte<span class=\"_ _d\"></span>rschiedli<span class=\"_ _d\"></span>chen <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsd<span class=\"_ _a\"></span>eckung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>gewic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten. <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>azu <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Barwert <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Pr\u00e4mien d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> je<span class=\"_ _a\"></span>weilig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherungsd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g her<span class=\"_ _a\"></span>angezoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Die Me<span class=\"_ _a\"></span>nge der <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsleist<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd De<span class=\"_ _a\"></span>ckungsein<span class=\"_ _a\"></span>heiten f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e Ha<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ptpr<span class=\"_ _a\"></span>oduktlinie<span class=\"_ _d\"></span>n wir<span class=\"_ _a\"></span>d fol<span class=\"_ _a\"></span>genderma\u00dfe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ermi<span class=\"_ _d\"></span>ttel<span class=\"_ _a\"></span>t:<span class=\"_ _1\"></span> F\u00fc<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>P<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>tf<span class=\"_ _a\"></span>ol<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ni<span class=\"_ _2\"></span>cht<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>ebe<span class=\"_ _2\"></span>ns<span class=\"_ _d\"></span>- <span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>d<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>K<span class=\"_ _a\"></span>ra<span class=\"_ _a\"></span>nke<span class=\"_ _2\"></span>nv<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>ow<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>us<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>lt<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>N<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>c<span class=\"_ _a\"></span>htl<span class=\"_ _2\"></span>ebe<span class=\"_ _2\"></span>nsr<span class=\"_ _a\"></span>\u00fcc<span class=\"_ _a\"></span>kv<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>di<span class=\"_ _2\"></span>e er<span class=\"_ _a\"></span>bra<span class=\"_ _2\"></span>cht<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>e<span class=\"_ _a\"></span>rsi<span class=\"_ _2\"></span>che<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>sl<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n m<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>tel<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span> dem<span class=\"_ _a\"></span> p<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>og<span class=\"_ _a\"></span>no<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>iz<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>en P<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>\u00e4m<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>rtr<span class=\"_ _d\"></span>ag<span class=\"_ _2\"></span> ap<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ox<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>t. <span class=\"_ _d\"></span>Be<span class=\"_ _a\"></span>i e<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nem<span class=\"_ _a\"></span> G<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>o\u00dft<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>l d<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>Lei<span class=\"_ _a\"></span>st<span class=\"_ _2\"></span>un-<span class=\"_ _3ca\"> </span>g<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ha<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>es<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>h u<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>sd<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>.<span class=\"_ _a\"></span> Fo<span class=\"_ _a\"></span>l<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>li<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>ts<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>ht <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>De<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>nh<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>nos<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>zi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> P<span class=\"_ _a\"></span>r\u00e4<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>a<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>. Bei Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> von R<span class=\"_ _a\"></span>entenvertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ents<span class=\"_ _a\"></span>pricht die Meng<span class=\"_ _a\"></span>e der Leistungen im Ra<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n der <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungsd<span class=\"_ _a\"></span>eckung sowie d<span class=\"_ _a\"></span>er Kapitalanl<span class=\"_ _a\"></span>ageleistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>mathematisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>Rese<span class=\"_ _a\"></span>rve; <span class=\"_ _f\"> </span>so<span class=\"_ _a\"></span>mit <span class=\"_ _e\"></span>en<span class=\"_ _1\"></span>tspric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Deck<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit <span class=\"_ _e\"></span>auch <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>mat<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ematis<span class=\"_ _a\"></span>chen Reserve. <span class=\"_ _1\"></span>Bei <span class=\"_ _1\"></span>Risikoleb<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>hne <span class=\"_ _3\"></span>R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tzbes<span class=\"_ _a\"></span>timmunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>nur <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsde<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>ung bieten, <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsp<span class=\"_ _d\"></span>richt <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Menge <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Leistunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertragl<span class=\"_ _a\"></span>ich <span class=\"_ _3\"></span>verei<span class=\"_ _a\"></span>nbarte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungssumm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00fcber <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rtragsla<span class=\"_ _d\"></span>ufzeit. Bei <span class=\"_ _3\"></span>diese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Pro<span class=\"_ _a\"></span>dukte<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>entsp<span class=\"_ _d\"></span>richt <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Deckungs<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>ahe<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>auch <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>vert<span class=\"_ _d\"></span>raglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ver<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>barten <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _d\"></span>herungss<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mme. <span class=\"_ _1\"></span>Bei fonds- <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>indexgeb<span class=\"_ _a\"></span>undenen <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>wird <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Me<span class=\"_ _d\"></span>nge <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Ka<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>alan<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ageleistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _1\"></span>anhand <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Fonds<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _1\"></span>festg<span class=\"_ _a\"></span>elegt; daher wir<span class=\"_ _a\"></span>d der Fo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds<span class=\"_ _a\"></span>wert als Deck<span class=\"_ _a\"></span>ungsein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>era<span class=\"_ _d\"></span>ngezoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Bei <span class=\"_ _f\"> </span>Kapitall<span class=\"_ _d\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sversi<span class=\"_ _a\"></span>cherunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>oh<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atzbestimm<span class=\"_ _a\"></span>ungen <span class=\"_ _e\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _e\"></span>Risikol<span class=\"_ _d\"></span>ebensversic<span class=\"_ _a\"></span>herunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>mit <span class=\"_ _e\"></span>R\u00fcckka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fwer<span class=\"_ _a\"></span>t <span class=\"_ _11\"> </span>gil<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>di<span class=\"_ _a\"></span>e Risikos<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mme <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>Messgr<span class=\"_ _a\"></span>\u00f6\u00dfe <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsdec<span class=\"_ _a\"></span>kung <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>mat<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Rese<span class=\"_ _a\"></span>rve <span class=\"_ _e\"></span>als <span class=\"_ _3\"></span>Messg<span class=\"_ _a\"></span>r\u00f6\u00dfe <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>Kapital<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>anlageleis<span class=\"_ _a\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en. <span class=\"_ _e\"></span>Die <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungssumm<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _e\"></span>als <span class=\"_ _3\"></span>Deckungsei<span class=\"_ _a\"></span>nheit <span class=\"_ _3\"></span>herange<span class=\"_ _d\"></span>zogen, <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>sie <span class=\"_ _3\"></span>beide <span class=\"_ _3\"></span>Kompon<span class=\"_ _a\"></span>enten <span class=\"_ _3\"></span>wider<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>spiegelt: <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cherungskom<span class=\"_ _a\"></span>ponente <span class=\"_ _1\"></span>(R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kosumme<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Kapitala<span class=\"_ _a\"></span>nlagekompo<span class=\"_ _a\"></span>nente <span class=\"_ _3\"></span>(math<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ma<span class=\"_ _a\"></span>tische <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>ese<span class=\"_ _d\"></span>rve <span class=\"_ _3\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Fondswer<span class=\"_ _a\"></span>t)<span class=\"_ _1\"></span>. I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>esem Fall is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eiter<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>wicht<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>notwendig.<span class=\"_ _a\"></span> Bei <span class=\"_ _f\"> </span>gehalt<span class=\"_ _d\"></span>enen <span class=\"_ _f\"></span>R\u00fc<span class=\"_ _a\"></span>ckver<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>spieg<span class=\"_ _a\"></span>elt <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>ie <span class=\"_ _e\"></span>Anzahl <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>Deckungsei<span class=\"_ _a\"></span>nheiten <span class=\"_ _f\"> </span>in <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>das <span class=\"_ _f\"></span>erwart<span class=\"_ _a\"></span>ete Zeichnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>uster i<span class=\"_ _a\"></span>n Hi<span class=\"_ _d\"></span>nbli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k <span class=\"_ _a\"></span>auf di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>runde l<span class=\"_ _d\"></span>ieg<span class=\"_ _a\"></span>enden <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _a\"></span>wider<span class=\"_ _4\"></span>, d<span class=\"_ _a\"></span>a d<span class=\"_ _d\"></span>as <span class=\"_ _a\"></span>Niveau <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>erbrach<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>eist<span class=\"_ _a\"></span>ungen <span class=\"_ _a\"></span>von d<span class=\"_ _a\"></span>er Anzahl de<span class=\"_ _a\"></span>r zugrunde l<span class=\"_ _a\"></span>iegenden best<span class=\"_ _a\"></span>ehend<span class=\"_ _d\"></span>en V<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge ab<span class=\"_ _a\"></span>h\u00e4ngig <span class=\"_ _a\"></span>ist.  Die Gesamtan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahl der Deckungsei<span class=\"_ _a\"></span>nheiten jeder (R\u00fcck-<span class=\"_ _d\"></span>)V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _d\"></span>rtragsg<span class=\"_ _a\"></span>ruppe w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d am <span class=\"_ _1\"></span>Ende jeder Berichts<span class=\"_ _a\"></span>periode neu <span class=\"_ _1\"></span>bewertet. <span class=\"_ _1\"></span>D<span class=\"_ _a\"></span>amit <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d die <span class=\"_ _3\"></span>ver<span class=\"_ _a\"></span>bleibende <span class=\"_ _1\"></span>Dec<span class=\"_ _d\"></span>kung u<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Periode eingetr<span class=\"_ _a\"></span>etenen <span class=\"_ _1\"></span>Schad<span class=\"_ _a\"></span>enzahlunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>erwar<span class=\"_ _d\"></span>teten Stornos und V<span class=\"_ _2\"></span>ertr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gsk<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ndi<span class=\"_ _a\"></span>gungen ve<span class=\"_ _d\"></span>rringe<span class=\"_ _d\"></span>rt. DECKUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SR\u00dcCKSTE<span class=\"_ _a\"></span>LL<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G (LRC) Bei <span class=\"_ _c\"> </span>der <span class=\"_ _b\"> </span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>echnung <span class=\"_ _b\"> </span>der <span class=\"_ _c\"> </span>Deckungs<span class=\"_ _a\"></span>r\u00fcckstell<span class=\"_ _a\"></span>ung <span class=\"_ _c\"> </span>flie\u00dfen<span class=\"_ _a\"></span> <span class=\"_ _c\"> </span>z<span class=\"_ _1\"></span>ahlr<span class=\"_ _a\"></span>eiche <span class=\"_ _c\"> </span>ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sb<span class=\"_ _a\"></span>ehaftete <span class=\"_ _c\"> </span>W<span class=\"_ _a\"></span>erte<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>ein. <span class=\"_ _c\"> </span>Daru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter <span class=\"_ _b\"> </span>die Disko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tieru<span class=\"_ _d\"></span>ngszinss\u00e4<span class=\"_ _a\"></span>tze,  die <span class=\"_ _12\"> </span>bei  der <span class=\"_ _12\"> </span>Ber<span class=\"_ _a\"></span>echnung <span class=\"_ _12\"> </span>ange<span class=\"_ _d\"></span>nom<span class=\"_ _d\"></span>menen <span class=\"_ _12\"> </span>Zahlungsst<span class=\"_ _a\"></span>r\u00f6me,  A<span class=\"_ _d\"></span>bs<span class=\"_ _a\"></span>chlusskoste<span class=\"_ _a\"></span>n  oder  au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _12\"> </span>die Erf\u00fcllungs<span class=\"_ _a\"></span>werte f\u00fcr b<span class=\"_ _a\"></span>elastende <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge.<span class=\"ff5d\"> </span>Abschlussk<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _a\"></span>n Absc<span class=\"_ _d\"></span>hlusskost<span class=\"_ _a\"></span>en werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n in der Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nbilanz e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fas<span class=\"_ _3ca\"> </span>st<span class=\"_ _d\"></span>en e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tspr<span class=\"_ _a\"></span>echende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>en zuge-<span class=\"_ _3ca\"> </span>ordn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _10\"> </span>(e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lie\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>derjenig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>uppen, <span class=\"_ _12\"> </span>di<span class=\"_ _a\"></span>e  er<span class=\"_ _a\"></span>wartungsgem<span class=\"_ _d\"></span>\u00e4\u00df <span class=\"_ _10\"> </span>aus <span class=\"_ _10\"> </span>Ve<span class=\"_ _a\"></span>rl\u00e4n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>erungen <span class=\"_ _10\"> </span>entstehen<span class=\"_ _d\"></span> werde<span class=\"_ _a\"></span>n)<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>F\u00fcr <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>bschlusskos<span class=\"_ _a\"></span>ten, <span class=\"_ _1\"></span>die v<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der Erfassu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>der zugeh\u00f6rig<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsgr<span class=\"_ _a\"></span>uppe <span class=\"_ _1\"></span>entsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d, wird ein V<span class=\"_ _2\"></span>erm\u00f6gensw<span class=\"_ _a\"></span>ert f\u00fcr Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>angesetzt. <span class=\"_ _a\"></span> Belasten<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Versic<span class=\"_ _a\"></span>herungsvertra<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>sgru<span class=\"_ _a\"></span>ppen F\u00fcr <span class=\"_ _3\"></span>belast<span class=\"_ _a\"></span>ende <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>rags<span class=\"_ _d\"></span>grup<span class=\"_ _a\"></span>pen <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Deck<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>r\u00fcc<span class=\"_ _1\"></span>ks<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>lun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>anhand <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>festgeleg<span class=\"_ _a\"></span>t. <span class=\"_ _3\"></span>Jeglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erlust-<span class=\"_ _3ca\"> </span>r\u00fcckerst<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskom<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ermi<span class=\"_ _a\"></span>tt<span class=\"_ _1\"></span>elt <span class=\"_ _1\"></span>unter <span class=\"_ _3\"></span>Be<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>nahm<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlustkompo<span class=\"_ _a\"></span>nente, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>zugrund<span class=\"_ _a\"></span>eliegenden<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _e\"></span>erfasst <span class=\"_ _3\"></span>wurden, <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kerst<span class=\"_ _a\"></span>attung, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Ra<span class=\"_ _1\"></span>hmen <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>gehalten<span class=\"_ _d\"></span>en <span class=\"_ _e\"></span>R\u00fcckversi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n erwartet w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Zeitwert <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span> Geldes F\u00fcr all<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Prod<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ktl<span class=\"_ _d\"></span>inie<span class=\"_ _d\"></span>n wir<span class=\"_ _a\"></span>d d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r B<span class=\"_ _a\"></span>uchwert <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>Deck<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _3ca\"> </span>s<span class=\"_ _a\"></span>r\u00fcc<span class=\"_ _1\"></span>ks<span class=\"_ _a\"></span>tellung <span class=\"_ _d\"></span>diskonti<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>um de<span class=\"_ _a\"></span>n Z<span class=\"_ _d\"></span>eitwert d<span class=\"_ _a\"></span>es G<span class=\"_ _a\"></span>eldes <span class=\"_ _a\"></span>und de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Ef<span class=\"_ _d\"></span>fe<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span> der fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>n wide<span class=\"_ _a\"></span>rzu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>piegeln. Da<span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ausgenomm<span class=\"_ _a\"></span>en sind je<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e, di<span class=\"_ _a\"></span>e unter An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung des P<span class=\"_ _2\"></span>AA be<span class=\"_ _a\"></span>wertet wer<span class=\"_ _a\"></span>den und nicht belastend<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>sind. F\u00fcr die <span class=\"_ _1\"></span>Ab<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ins<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Di<span class=\"_ _a\"></span>skontierungss<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tze ver<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>, welche<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Me<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>km<span class=\"_ _a\"></span>ale <span class=\"_ _1\"></span>der Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>str\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsg<span class=\"_ _a\"></span>ruppe zum Z<span class=\"_ _a\"></span>eitpunkt d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> er<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligen Ans<span class=\"_ _a\"></span>atzes wide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>spiegel<span class=\"_ _a\"></span>n.  Die ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dten Di<span class=\"_ _a\"></span>skontier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>\u00e4tze sind <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> der A<span class=\"_ _a\"></span>ngabe 1.2. V<span class=\"_ _2\"></span>erwend<span class=\"_ _a\"></span>ete Annahm<span class=\"_ _a\"></span>en ab Seite 63 <span class=\"_ _a\"></span>ersichtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sa<span class=\"_ _d\"></span>bh\u00e4ngi<span class=\"_ _d\"></span>ge Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _a\"></span>\u00f6me f\u00fcr <span class=\"_ _a\"></span>Vertr\u00e4<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>e mit i<span class=\"_ _3ca\"> </span>ndirekter <span class=\"_ _d\"></span>\u00dcbers<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>uss<span class=\"_ _d\"></span>beteilig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _a\"></span> Um <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>be<span class=\"_ _1\"></span>stim<span class=\"_ _a\"></span>men, <span class=\"_ _3\"></span>wie <span class=\"_ _3\"></span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sabh<span class=\"_ _a\"></span>\u00e4ngi<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _d\"></span>\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>bei <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>ermes-<span class=\"_ _3ca\"> </span>sensab<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ngig<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Merkm<span class=\"_ _a\"></span>alen, die nicht unter <span class=\"_ _1\"></span>die Def<span class=\"_ _d\"></span>inition d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r direkt<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>\u00dcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>hussbe<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gung <span class=\"_ _1\"></span>fallen,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>entifiziere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sind, legen <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>lokal<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Gesellsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>ten <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Grundl<span class=\"_ _a\"></span>age <span class=\"_ _3\"></span>fest, <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>sie <span class=\"_ _3\"></span>ihre <span class=\"_ _1\"></span>vertragsm\u00e4<span class=\"_ _a\"></span>\u00dfigen <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>pfli<span class=\"_ _a\"></span>chtunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>erwart<span class=\"_ _a\"></span>ungsgem\u00e4<span class=\"_ _a\"></span>\u00df bestimme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den. <span class=\"_ _1\"></span>J<span class=\"_ _d\"></span>edoch sind Effek<span class=\"_ _a\"></span>te v<span class=\"_ _1\"></span>on Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ktva<span class=\"_ _d\"></span>riablen<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>(z<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>B. <span class=\"_ _1\"></span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lag<span class=\"_ _a\"></span>eertr\u00e4ge) auf die Zahlungsst<span class=\"_ _a\"></span>r\u00f6me weit<span class=\"_ _d\"></span>erhi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> erfolgswirks<span class=\"_ _a\"></span>am oder <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>hlweise i<span class=\"_ _a\"></span>m sonstig<span class=\"_ _a\"></span>en Ergebnis z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _a\"></span>d\u00fcrfen nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t zu <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>er Anp<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ssu<span class=\"_ _d\"></span>ng der C<span class=\"_ _a\"></span>SM f\u00fchr<span class=\"_ _a\"></span>en. VERM\u00d6<span class=\"_ _d\"></span>GENSW<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R<span class=\"_ _a\"></span>TE F\u00dcR <span class=\"_ _d\"></span>ABSC<span class=\"_ _a\"></span>HLUSSKOS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>EN<span class=\"_ _d\"></span> Bei <span class=\"_ _f\"> </span>der <span class=\"_ _e\"></span>Be<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>ung <span class=\"_ _f\"></span>der <span class=\"_ _f\"></span>I<span class=\"_ _d\"></span>nputdate<span class=\"_ _d\"></span>n, <span class=\"_ _f\"> </span>die <span class=\"_ _e\"></span>im <span class=\"_ _f\"> </span>Rahmen <span class=\"_ _f\"> </span>der <span class=\"_ _e\"></span>Methode <span class=\"_ _e\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>s<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>stem<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tisc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>atio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>alen <span class=\"_ _f\"></span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>dnung <span class=\"_ _f\"> </span>von<span class=\"_ _a\"></span> Absc<span class=\"_ _d\"></span>hlusskost<span class=\"_ _a\"></span>en zu Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> hera<span class=\"_ _d\"></span>ngezog<span class=\"_ _a\"></span>en werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>if<span class=\"_ _a\"></span>ft die VIG E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mess<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eid<span class=\"_ _a\"></span>ungen dahinge<span class=\"_ _d\"></span>hend: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>ob V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> e<span class=\"_ _d\"></span>rwartungsg<span class=\"_ _a\"></span>em\u00e4\u00df a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rl\u00e4ngerunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>von best<span class=\"_ _a\"></span>ehenden V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tst<span class=\"_ _d\"></span>ehe<span class=\"_ _d\"></span>n<span class=\"_ _3ca\"> </span>werde<span class=\"_ _a\"></span>n und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>gegebene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>falls<span class=\"_ _a\"></span> in Bezug auf d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Betrag, d<span class=\"_ _d\"></span>er Grup<span class=\"_ _a\"></span>pen zuzu<span class=\"_ _a\"></span>ordnen ist, <span class=\"_ _a\"></span>einschlie<span class=\"_ _d\"></span>\u00dflic<span class=\"_ _d\"></span>h k\u00fcnftige<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>rungen<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>sowie auf das <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>ol<span class=\"_ _a\"></span>umen erwar<span class=\"_ _d\"></span>teter V<span class=\"_ _2\"></span>erl\u00e4ng<span class=\"_ _a\"></span>erungen aus <span class=\"_ _a\"></span>neuen, in der <span class=\"_ _a\"></span>Periode ausg<span class=\"_ _a\"></span>estellten <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4gen.<span class=\"_ _3ca\"> </span>Zum <span class=\"_ _3\"></span>Ende <span class=\"_ _3\"></span>jeder <span class=\"_ _3\"></span>Beric<span class=\"_ _d\"></span>htsperiod<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>getro<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>fenen <span class=\"_ _3\"></span>Anna<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>men <span class=\"_ _3\"></span>ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>pass<span class=\"_ _a\"></span>t, <span class=\"_ _e\"></span>um <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Abschl<span class=\"_ _d\"></span>usskoste<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ertrag<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>gruppen <span class=\"_ _3\"></span>zuzuor<span class=\"_ _a\"></span>dnen. <span class=\"_ _e\"></span>Sofe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>notwendig,<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _3\"></span>Betr\u00e4<span class=\"_ _a\"></span>ge <span class=\"_ _f\"> </span>der <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>um <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>ents<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chenden<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Abschl<span class=\"_ _a\"></span>uss-<span class=\"_ _3ca\"> </span>koste<span class=\"_ _d\"></span>n angepass<span class=\"_ _d\"></span>t. <span class=\"_ _d\"></span> R<span class=\"_ _1\"></span>\u00dcCKS<span class=\"_ _a\"></span>TELLUNG F\u00dcR<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>NOC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span> NI<span class=\"_ _a\"></span>CHT A<span class=\"_ _a\"></span>BGEWICKEL<span class=\"_ _4\"></span>TE<span class=\"_ _a\"></span> VERSIC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>ERUNGSF<span class=\"_ _2\"></span>\u00c4LLE (LI<span class=\"_ _a\"></span>C<span class=\"_ _1\"></span>) F\u00fcr <span class=\"_ _e\"></span>Nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlebe<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>stellt <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>R\u00fcckstell<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _3\"></span>noch <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>abgewickelt<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsf\u00e4ll<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>eine <span class=\"_ _3\"></span>wesentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Kompon<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte <span class=\"_ _3\"></span>der Erfassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.<span class=\"_ _a\"></span> Hierbei <span class=\"_ _3\"></span>wird <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>endg\u00fclti<span class=\"_ _d\"></span>ge <span class=\"_ _3\"></span>H\u00f6he <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>sch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>nden <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungsf\u00e4lle <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>Reihe <span class=\"_ _3\"></span>\u00fcblic<span class=\"_ _d\"></span>her <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungsma<span class=\"_ _d\"></span>thema<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>her Projektio<span class=\"_ _a\"></span>nsverfahr<span class=\"_ _a\"></span>en gesch\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zt. D<span class=\"_ _a\"></span>ie wichtigst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> diese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erfahr<span class=\"_ _a\"></span>en zugrund<span class=\"_ _d\"></span>e liegende An<span class=\"_ _a\"></span>nahme ist d<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span> Heranzie<span class=\"_ _a\"></span>hun<span class=\"_ _1\"></span>g <span class=\"_ _4\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Erfa<span class=\"_ _a\"></span>hrungswe<span class=\"_ _d\"></span>rten <span class=\"_ _2\"></span>zur <span class=\"_ _2\"></span>Schaden<span class=\"_ _a\"></span>entwicklun<span class=\"_ _a\"></span>g <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>enheit, <span class=\"_ _2\"></span>um <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>zuk\u00fcnftige <span class=\"_ _2\"></span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ickl<span class=\"_ _a\"></span>ung und s<span class=\"_ _a\"></span>omit <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>endg<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ltige <span class=\"_ _a\"></span>Sch<span class=\"_ _d\"></span>adenh\u00f6<span class=\"_ _a\"></span>he <span class=\"_ _a\"></span>zu pr<span class=\"_ _a\"></span>ognosti<span class=\"_ _a\"></span>zieren.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Mit di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>M<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>oden<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Entwickl<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>der b<span class=\"_ _a\"></span>eglichene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und eingetr<span class=\"_ _d\"></span>ete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>e, <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>durchsc<span class=\"_ _a\"></span>hnittliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Kosten <span class=\"_ _e\"></span>je <span class=\"_ _3\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fall <span class=\"_ _3\"></span>(einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>\u00dflich <span class=\"_ _e\"></span>Koste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>S<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>had<span class=\"_ _a\"></span>enbearbeit<span class=\"_ _a\"></span>ung) und <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Anzahl <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Sch<span class=\"_ _d\"></span>adenf<span class=\"_ _a\"></span>\u00e4lle <span class=\"_ _3\"></span>basier<span class=\"_ _a\"></span>end <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>j<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>beobac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Entwickl<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlust-<span class=\"_ _3ca\"> </span>quote<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>extrapoli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt. <span class=\"_ _2\"></span>Die <span class=\"_ _a\"></span>Schaden<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntwic<span class=\"_ _a\"></span>klung <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ergang<span class=\"_ _a\"></span>enhe<span class=\"_ _1\"></span>it <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>haupts\u00e4<span class=\"_ _d\"></span>chli<span class=\"_ _d\"></span>ch <span class=\"_ _a\"></span>nach <span class=\"_ _a\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>anal<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>sier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>kann aber <span class=\"_ _a\"></span>auch <span class=\"_ _2\"></span>weiter <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>geogr<span class=\"_ _a\"></span>afischer <span class=\"_ _2\"></span>Re<span class=\"_ _1\"></span>gio<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>sowie <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>wes<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Gesch\u00e4fts<span class=\"_ _d\"></span>feld<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>Art <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>Sch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>enfall<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>alysi<span class=\"_ _a\"></span>ert werde<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Gro\u00dfsc<span class=\"_ _a\"></span>h\u00e4den <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _e\"></span>ge<span class=\"_ _d\"></span>w\u00f6h<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lich<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>separat <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>igt, <span class=\"_ _1\"></span>entweder <span class=\"_ _3\"></span>ind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>\u00fcckst<span class=\"_ _a\"></span>ellungen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>H\u00f6he<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>von den Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>bearbei<span class=\"_ _a\"></span>ter:inne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> gesch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ten Nenn<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts gebil<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>t wer<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>oder ein<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>sep<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rat<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Prog<span class=\"_ _a\"></span>nose <span class=\"_ _1\"></span>erst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t w<span class=\"_ _1\"></span>ird,<span class=\"_ _d\"></span> um ihr<span class=\"_ _a\"></span>e zuk\u00fcnftige <span class=\"_ _a\"></span>Entwicklu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>zuspieg<span class=\"_ _a\"></span>eln.  Zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>qu<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>litativ<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Ermessens<span class=\"_ _a\"></span>entscheidu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>getrof<span class=\"_ _a\"></span>fen<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>um <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>beu<span class=\"_ _d\"></span>rteil<span class=\"_ _d\"></span>en, <span class=\"_ _a\"></span>inwiefe<span class=\"_ _d\"></span>rn <span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds <span class=\"_ _a\"></span>aus <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rga<span class=\"_ _a\"></span>ngen-<span class=\"_ _3ca\"> </span>heit <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>Zuk<span class=\"_ _a\"></span>unft <span class=\"_ _10\"> </span>m\u00f6gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>her<span class=\"_ _d\"></span>weise <span class=\"_ _11\"> </span>nicht <span class=\"_ _11\"> </span>mehr <span class=\"_ _11\"> </span>zutref<span class=\"_ _a\"></span>fen <span class=\"_ _11\"> </span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _11\"> </span>so <span class=\"_ _11\"> </span>unter <span class=\"_ _10\"> </span>Ber\u00fccks<span class=\"_ _a\"></span>ichtigung <span class=\"_ _11\"> </span>aller <span class=\"_ _11\"> </span>damit <span class=\"_ _11\"> </span>verbunde<span class=\"_ _a\"></span>nen Unsicher<span class=\"_ _d\"></span>heite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>Sch\u00e4tz<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dg\u00fclti<span class=\"_ _a\"></span>gen <span class=\"_ _e\"></span>Scha<span class=\"_ _d\"></span>den<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>gelangen,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>wahrs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heinli<span class=\"_ _d\"></span>chk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itsge<span class=\"_ _a\"></span>wichtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Erwart<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t de<span class=\"_ _a\"></span>r Bandbr<span class=\"_ _a\"></span>eite aller m\u00f6g<span class=\"_ _a\"></span>lichen E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gebnis<span class=\"_ _d\"></span>se <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>spiegelt. <span class=\"_ _a\"></span> Bei <span class=\"_ _f\"> </span>derartige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>T<span class=\"_ _4\"></span>ren<span class=\"_ _a\"></span>ds <span class=\"_ _f\"> </span>kann <span class=\"_ _f\"> </span>es <span class=\"_ _f\"> </span>sich <span class=\"_ _e\"></span>beispielsw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ise <span class=\"_ _e\"></span>um <span class=\"_ _f\"> </span>ein<span class=\"_ _a\"></span>malige <span class=\"_ _f\"> </span>Er<span class=\"_ _d\"></span>eignisse, <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _a\"></span>erungen <span class=\"_ _e\"></span>von <span class=\"_ _f\"> </span>exte<span class=\"_ _d\"></span>r<span class=\"_ _1\"></span>nen <span class=\"_ _e\"></span>oder <span class=\"_ _f\"> </span>Mar<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>faktore<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Ein<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ellung <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>\u00d6ffe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit <span class=\"_ _2\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Geltendm<span class=\"_ _d\"></span>achu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Anspr\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aftlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Rahm<span class=\"_ _d\"></span>enbedi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, das <span class=\"_ _1\"></span>Nive<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>chadeninflatio<span class=\"_ _a\"></span>n, <span class=\"_ _1\"></span>Geric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsents<span class=\"_ _a\"></span>cheidunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>Geset<span class=\"_ _d\"></span>zgebung,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>sowie <span class=\"_ _1\"></span>inte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nen F<span class=\"_ _1\"></span>aktor<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>wi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfoli<span class=\"_ _a\"></span>omix, Poli<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>zenmerkm<span class=\"_ _a\"></span>ale und Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>denb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>arbeit<span class=\"_ _a\"></span>ungspro<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ess<span class=\"_ _a\"></span>e handel<span class=\"_ _d\"></span>n. Die D<span class=\"_ _d\"></span>urchse<span class=\"_ _a\"></span>tzbarkeit und Ei<span class=\"_ _a\"></span>nbringlich<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Regr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>rstattunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den bei de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Bem<span class=\"_ _d\"></span>ess<span class=\"_ _a\"></span>ung der endg<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ltige<span class=\"_ _a\"></span>n Schaden-<span class=\"_ _3ca\"> </span>koste<span class=\"_ _d\"></span>n als W<span class=\"_ _a\"></span>ertberichtig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt.<span class=\"_ _a\"></span> Sonstige <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>entliche U<span class=\"_ _a\"></span>mst\u00e4nde, <span class=\"_ _2\"></span>die si<span class=\"_ _a\"></span>ch a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Zuverl\u00e4ssig<span class=\"_ _a\"></span>keit vo<span class=\"_ _a\"></span>n A<span class=\"_ _a\"></span>nnahmen <span class=\"_ _a\"></span>auswi<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ken, <span class=\"_ _a\"></span>sind <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>.a. <span class=\"_ _a\"></span>\u00c4nder<span class=\"_ _d\"></span>ungen <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Zins-<span class=\"_ _3ca\"> </span>s\u00e4tze, <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rz<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _a\"></span>erungen b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Reguli<span class=\"_ _a\"></span>erung so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie W<span class=\"_ _a\"></span>echselk<span class=\"_ _a\"></span>urs\u00e4nde<span class=\"_ _d\"></span>runge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> 24.2.<span class=\"ff5b\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rungsauf<span class=\"_ _a\"></span>wand f\u00fcr finanzielle <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _d\"></span>m\u00f6genswerte<span class=\"_ _a\"></span> Die <span class=\"_ _8\"> </span>Bewertung<span class=\"_ _a\"></span> <span class=\"_ _13\"> </span>des <span class=\"_ _13\"> </span>W<span class=\"_ _a\"></span>ertminde<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wands <span class=\"_ _8\"> </span>f\u00fcr <span class=\"_ _13\"> </span>ma\u00dfg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>blich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>fin<span class=\"_ _a\"></span>anzielle <span class=\"_ _8\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte <span class=\"_ _8\"> </span>nach <span class=\"_ _8\"> </span>IFRS 9 <span class=\"_ _8\"> </span>erforde<span class=\"_ _a\"></span>rt Ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>cheidung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>insbeso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>in <span class=\"_ _f\"> </span>Hinblick <span class=\"_ _f\"> </span>auf <span class=\"_ _f\"> </span>die <span class=\"_ _11\"> </span>Sch\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>H\u00f6he <span class=\"_ _f\"> </span>und <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>s <span class=\"_ _f\"></span>zeitlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _f\"> </span>Anfalls <span class=\"_ _f\"> </span>k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftiger<span class=\"_ _d\"></span> Zahlu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>bei <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Ermi<span class=\"_ _d\"></span>ttlung<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>W<span class=\"_ _d\"></span>ertmin<span class=\"_ _a\"></span>derungsauf<span class=\"_ _a\"></span>wands <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Beurtei<span class=\"_ _d\"></span>lung <span class=\"_ _3\"></span>eine<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ifi<span class=\"_ _d\"></span>kanten <span class=\"_ _3\"></span>Erh\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>des Ausfallrisi<span class=\"_ _a\"></span>kos. <span class=\"_ _10\"> </span>Diese <span class=\"_ _10\"> </span>Sch\u00e4tzu<span class=\"_ _d\"></span>ngen <span class=\"_ _11\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _12\"> </span>vom <span class=\"_ _11\"> </span>Ergebnis<span class=\"_ _d\"></span> <span class=\"_ _10\"> </span>modelliert<span class=\"_ _d\"></span>er <span class=\"_ _12\"> </span>S<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ena<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>f\u00fcr <span class=\"_ _12\"> </span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wartet<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>Kr<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rluste <span class=\"_ _11\"> </span>und <span class=\"_ _12\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n jeweilige<span class=\"_ _a\"></span>n v<span class=\"_ _1\"></span>erw<span class=\"_ _d\"></span>endete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Inputdat<span class=\"_ _a\"></span>en, wie <span class=\"_ _1\"></span>im <span class=\"_ _d\"></span>Kapitel<span class=\"_ _d\"></span> We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tmind<span class=\"_ _a\"></span>erung finanziel<span class=\"_ _d\"></span>ler V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswer<span class=\"_ _d\"></span>te ab Seite 167<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>besc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, beeinfl<span class=\"_ _d\"></span>usst. 24.3.<span class=\"ff5b\"> </span>Z<span class=\"_ _d\"></span>um beizulegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert bewertete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Fin<span class=\"_ _a\"></span>anzinstrumente <span class=\"_ _d\"></span>(Level 3)<span class=\"_ _a\"></span> Der <span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iz<span class=\"_ _d\"></span>ulegen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nicht auf einem aktiv<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Mark<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>gehand<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zinstrum<span class=\"_ _a\"></span>enten wird du<span class=\"_ _a\"></span>rch d<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Anw<span class=\"_ _a\"></span>endung geeignet<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>technike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ermitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lt. Die h<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bei verwend<span class=\"_ _d\"></span>eten Annahm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> basier<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eit verf\u00fcgb<span class=\"_ _d\"></span>ar<span class=\"_ _2\"></span>, auf a<span class=\"_ _1\"></span>m Bil<span class=\"_ _d\"></span>anz-<span class=\"_ _3ca\"> </span>stichtag <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rhandene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Marktd<span class=\"_ _a\"></span>aten. <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Bestimm<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>iz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _d\"></span>nden <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>werts <span class=\"_ _3\"></span>zahlr<span class=\"_ _a\"></span>eicher <span class=\"_ _3\"></span>fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>V<span class=\"_ _d\"></span>erm\u00f6g<span class=\"_ _a\"></span>ens-<span class=\"_ _3ca\"> </span>werte, <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht <span class=\"_ _e\"></span>auf <span class=\"_ _f\"> </span>aktiven <span class=\"_ _f\"> </span>M\u00e4rkt<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>gehandel<span class=\"_ _d\"></span>t <span class=\"_ _f\"> </span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>wendet <span class=\"_ _f\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>VIG-V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _e\"></span>Barwertmet<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>den <span class=\"_ _f\"> </span>unter Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>geeign<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>Z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nssatzmod<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lle <span class=\"_ _11\"> </span>an. <span class=\"_ _11\"> </span>In<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>An<span class=\"_ _d\"></span>hanganga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>16. <span class=\"_ _11\"> </span>Bemess<span class=\"_ _a\"></span>ung <span class=\"_ _10\"> </span>des <span class=\"_ _10\"> </span>beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>Zeitwerts <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>b Seite 119  sind  we<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fchrende <span class=\"_ _7\"> </span>I<span class=\"_ _a\"></span>nformatio<span class=\"_ _a\"></span>nen <span class=\"_ _7\"> </span>zum  Bewer<span class=\"_ _a\"></span>tungspro<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ess<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>zu <span class=\"_ _7\"> </span>fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den. <span class=\"_ _7\"> </span>W<span class=\"_ _2\"></span>ertminderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>fin<span class=\"_ _a\"></span>anziellen V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nter 24<span class=\"_ _a\"></span>.2. Wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>min<span class=\"_ _a\"></span>derungsauf<span class=\"_ _a\"></span>wand f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> fina<span class=\"_ _a\"></span>nzielle V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werte erl\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tert<span class=\"_ _a\"></span><span class=\"fs29\">. </span>24.4.<span class=\"ff5b\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung des<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4fts-<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>oder Fir<span class=\"_ _a\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>s Zumindest<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>einmal j\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rlich wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>im Einklang mit der im K<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>pit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l 25.5. Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4fts- oder Firme<span class=\"_ _a\"></span>nwerte ab <span class=\"_ _1\"></span>Seite 17<span class=\"_ _d\"></span>1 erl\u00e4ut<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Methode untersuc<span class=\"_ _d\"></span>ht, <span class=\"_ _1\"></span>ob <span class=\"_ _3\"></span>ein<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>Wertm<span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Gesch<span class=\"_ _d\"></span>\u00e4fts<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>Firmenwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts <span class=\"_ _1\"></span>vorliegt. <span class=\"_ _1\"></span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _d\"></span>ungen <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>diesem <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> betr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fen <span class=\"_ _11\"> </span>vor <span class=\"_ _f\"></span>allem <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>den <span class=\"_ _f\"> </span>Bere<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _a\"></span>ungen <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _f\"> </span>lieg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Pla<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>erge<span class=\"_ _a\"></span>bnisse <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>jeweili<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>CGUs<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>und<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>spezifis<span class=\"_ _d\"></span>che Parameter<span class=\"_ _2\"></span>, <span class=\"_ _15\"> </span>in<span class=\"_ _1\"></span>sbesond<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re <span class=\"_ _18\"> </span>W<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>chstumsraten <span class=\"_ _18\"> </span>un<span class=\"_ _1\"></span>d <span class=\"_ _15\"> </span>Diskontierungss\u00e4tze. <span class=\"_ _15\"> </span>Sensitivit\u00e4ten <span class=\"_ _15\"> </span>mit <span class=\"_ _15\"> </span>diesen<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Parametern <span class=\"_ _15\"> </span>in Zusamm<span class=\"_ _d\"></span>enha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g ste<span class=\"_ _a\"></span>hend wer<span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>unter An<span class=\"_ _d\"></span>hangang<span class=\"_ _a\"></span>abe<span class=\"_ _1\"></span> 3. <span class=\"_ _a\"></span>Gesch\u00e4fts- o<span class=\"_ _a\"></span>der Firme<span class=\"_ _a\"></span>nwerte a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f Seite 10<span class=\"_ _a\"></span>0 dargel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt.<span class=\"_ _a\"></span> 24.5.<span class=\"ff5b\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rthaltig<span class=\"_ _a\"></span>keit aktiver latenter Steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rn<span class=\"_ _a\"></span> Ertragss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uern sind f\u00fcr je<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> St<span class=\"_ _a\"></span>euer<span class=\"_ _1\"></span>j<span class=\"_ _a\"></span>ur<span class=\"_ _1\"></span>isdik<span class=\"_ _a\"></span>tion zu s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>en, i<span class=\"_ _a\"></span>n der die <span class=\"_ _d\"></span>VIG t<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tig i<span class=\"_ _a\"></span>st. Dabei ist f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> jed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Bes<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uerungss<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>bje<span class=\"_ _a\"></span>kt die erwart<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ats\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>che <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rtragss<span class=\"_ _a\"></span>teuer zu b<span class=\"_ _d\"></span>ere<span class=\"_ _a\"></span>chnen und <span class=\"_ _d\"></span>die tempo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4r<span class=\"_ _a\"></span>en Dif<span class=\"_ _a\"></span>ferenz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n aus <span class=\"_ _a\"></span>der unters<span class=\"_ _d\"></span>chiedli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Beh<span class=\"_ _a\"></span>and-<span class=\"_ _3ca\"> </span>lung bestimm<span class=\"_ _a\"></span>ter <span class=\"_ _1\"></span>Bila<span class=\"_ _a\"></span>nzposten zwisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>dem steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>htlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n und dem IFRS<span class=\"_ _a\"></span>-Abschl<span class=\"_ _d\"></span>uss zu beurteile<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Sow<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it tempor<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e Dif<span class=\"_ _a\"></span>ferenze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>orlieg<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>f\u00fchren <span class=\"_ _3\"></span>diese <span class=\"_ _3\"></span>grunds\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atz <span class=\"_ _e\"></span>von <span class=\"_ _3\"></span>aktiven <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>passi<span class=\"_ _d\"></span>ven <span class=\"_ _3\"></span>latenten <span class=\"_ _3\"></span>Steuern <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Abschluss, wobei <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>jew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>ge L\u00e4nde<span class=\"_ _a\"></span>rsteuersatz <span class=\"_ _a\"></span>zur A<span class=\"_ _a\"></span>nwend<span class=\"_ _a\"></span>ung komm<span class=\"_ _a\"></span>t. <span class=\"_ _a\"></span>Der <span class=\"_ _2\"></span>Betr<span class=\"_ _a\"></span>ag <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _2\"></span>erw<span class=\"_ _a\"></span>artet<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ta<span class=\"_ _a\"></span>ts\u00e4<span class=\"_ _d\"></span>chli<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>ten<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Ert<span class=\"_ _a\"></span>rags-<span class=\"_ _3ca\"> </span>st<span class=\"_ _d\"></span>eu<span class=\"_ _a\"></span>ersc<span class=\"_ _a\"></span>huld<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>-fo<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>g <span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>pieg<span class=\"_ _a\"></span>elt de<span class=\"_ _d\"></span>n Be<span class=\"_ _d\"></span>tra<span class=\"_ _a\"></span>g <span class=\"_ _1\"></span>wid<span class=\"_ _a\"></span>er<span class=\"_ _4\"></span>, der unt<span class=\"_ _a\"></span>er Ber\u00fc<span class=\"_ _a\"></span>cks<span class=\"_ _a\"></span>ichti<span class=\"_ _a\"></span>gu<span class=\"_ _a\"></span>ng steu<span class=\"_ _a\"></span>erli<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Un<span class=\"_ _d\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rhei<span class=\"_ _a\"></span>ten und<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>olgl<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>ch unt<span class=\"_ _a\"></span>er <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r A<span class=\"_ _a\"></span>nwe<span class=\"_ _a\"></span>ndung<span class=\"_ _a\"></span> vo<span class=\"_ _a\"></span>n I<span class=\"_ _a\"></span>FRIC <span class=\"_ _a\"></span>23<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> bes<span class=\"_ _a\"></span>te S<span class=\"_ _a\"></span>ch\u00e4<span class=\"_ _a\"></span>tzu<span class=\"_ _a\"></span>ng <span class=\"_ _d\"></span>da<span class=\"_ _a\"></span>rst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t.<span class=\"_ _a\"></span> Der <span class=\"_ _11\"> </span>Vo<span class=\"_ _a\"></span>rstand <span class=\"_ _11\"> </span>muss <span class=\"_ _11\"> </span>bei <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>Bere<span class=\"_ _d\"></span>chnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>tats\u00e4chlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _10\"> </span>und <span class=\"_ _11\"> </span>latenter <span class=\"_ _11\"> </span>Steuern, <span class=\"_ _11\"> </span>unter <span class=\"_ _11\"> </span>Ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>ung <span class=\"_ _10\"> </span>von <span class=\"_ _11\"> </span>steuerlichen<span class=\"_ _d\"></span> Unsicher<span class=\"_ _d\"></span>heite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,  Beurteil<span class=\"_ _a\"></span>ungen  und  Ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>cheid<span class=\"_ _a\"></span>ungen <span class=\"_ _7\"> </span>t<span class=\"_ _a\"></span>ref<span class=\"_ _a\"></span>fen.  Aktive <span class=\"_ _7\"> </span>l<span class=\"_ _a\"></span>atente  Steu<span class=\"_ _d\"></span>ern<span class=\"_ _1\"></span>  w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>in  dem  M<span class=\"_ _a\"></span>a\u00dfe angeset<span class=\"_ _d\"></span>zt, in dem es wahrscheinli<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>ist, dass sie<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>gen<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tzt wer<span class=\"_ _a\"></span>den k\u00f6nnen. Die Nut<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung akti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n h\u00e4ngt von der <span class=\"_ _1\"></span>M\u00f6gli<span class=\"_ _a\"></span>chkeit <span class=\"_ _1\"></span>ab<span class=\"_ _a\"></span>, i<span class=\"_ _a\"></span>m<span class=\"_ _a\"></span> Rah<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>j<span class=\"_ _a\"></span>ewe<span class=\"_ _a\"></span>ili<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n Ste<span class=\"_ _a\"></span>uer<span class=\"_ _a\"></span>art<span class=\"_ _a\"></span> und<span class=\"_ _a\"></span> St<span class=\"_ _a\"></span>eue<span class=\"_ _d\"></span>rj<span class=\"_ _a\"></span>uri<span class=\"_ _2\"></span>sdi<span class=\"_ _a\"></span>kti<span class=\"_ _a\"></span>on<span class=\"_ _a\"></span> a<span class=\"_ _1\"></span>usreic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>endes z<span class=\"_ _d\"></span>u <span class=\"_ _1\"></span>verste<span class=\"_ _a\"></span>uern<span class=\"_ _1\"></span>des Einkomm<span class=\"_ _a\"></span>en zu  erzielen,  wo<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ei  ge<span class=\"_ _a\"></span>geb<span class=\"_ _a\"></span>ene<span class=\"_ _a\"></span>nfal<span class=\"_ _a\"></span>ls  g<span class=\"_ _a\"></span>eset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Be<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>hr\u00e4nk<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en  hi<span class=\"_ _a\"></span>nsic<span class=\"_ _a\"></span>htli<span class=\"_ _a\"></span>ch  d<span class=\"_ _a\"></span>er  m<span class=\"_ _a\"></span>axim<span class=\"_ _a\"></span>ale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _2\"></span>erl<span class=\"_ _a\"></span>ustv<span class=\"_ _a\"></span>ort<span class=\"_ _a\"></span>rags<span class=\"_ _a\"></span>perio<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n  zu<span class=\"_ _a\"></span> be<span class=\"_ _a\"></span>r\u00fcck<span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>sin<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span>  Zu<span class=\"_ _a\"></span>r B<span class=\"_ _2\"></span>eu<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>il<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>ah<span class=\"_ _a\"></span>rs<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>nli<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>kei<span class=\"_ _2\"></span>t d<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>r <span class=\"_ _d\"></span>k\u00fc<span class=\"_ _2\"></span>nft<span class=\"_ _a\"></span>ig<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> N<span class=\"_ _a\"></span>ut<span class=\"_ _a\"></span>zba<span class=\"_ _a\"></span>rk<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span> w<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>de<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>fo<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Fa<span class=\"_ _a\"></span>kto<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n b<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>\u00fcck<span class=\"_ _a\"></span>si<span class=\"_ _2\"></span>ch<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>gt<span class=\"_ _a\"></span>: \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Er<span class=\"_ _1\"></span>tragslag<span class=\"_ _a\"></span>e der <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nheit, <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>operative Pla<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Ve<span class=\"_ _a\"></span>rlustvortrags<span class=\"_ _a\"></span>perioden, <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Steuerplanungss<span class=\"_ _a\"></span>trategie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>bestehende la<span class=\"_ _a\"></span>tente Steu<span class=\"_ _a\"></span>erverpflichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. F\u00fcr <span class=\"_ _e\"></span>\u00f6s<span class=\"_ _a\"></span>terreichis<span class=\"_ _a\"></span>che <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>eile <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>ausl\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>disc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Gesells<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>ften <span class=\"_ _e\"></span>bes<span class=\"_ _d\"></span>teht <span class=\"_ _3\"></span>eine <span class=\"_ _3\"></span>ste<span class=\"_ _a\"></span>uerliche <span class=\"_ _3\"></span>Grupp<span class=\"_ _d\"></span>e. <span class=\"_ _3\"></span>Diesbe<span class=\"_ _a\"></span>z\u00fc<span class=\"_ _1\"></span>glic<span class=\"_ _a\"></span>h <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>auf Seite 180 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ichen <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>tats\u00e4chlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>rgeb<span class=\"_ _a\"></span>nisse vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Sch\u00e4tzu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>ab ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>sind <span class=\"_ _a\"></span>Sch\u00e4tzu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>in k<span class=\"_ _a\"></span>\u00fcnftigen <span class=\"_ _a\"></span>Perioden <span class=\"_ _2\"></span>anzupasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, k\u00f6nnte <span class=\"_ _1\"></span>dies nach<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>ge <span class=\"_ _1\"></span>Auswirk<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>auf die Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6ge<span class=\"_ _a\"></span>ns-, F<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>anz- und <span class=\"_ _1\"></span>Ertrags<span class=\"_ _a\"></span>lage h<span class=\"_ _1\"></span>abe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Kommt es <span class=\"_ _1\"></span>zu e<span class=\"_ _1\"></span>iner \u00c4nd<span class=\"_ _d\"></span>erung der <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>erthaltig<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>itsb<span class=\"_ _a\"></span>eurteilu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g bei aktiven late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten Steue<span class=\"_ _d\"></span>rn, sind <span class=\"_ _1\"></span>die anges<span class=\"_ _a\"></span>etzten aktive<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>lat<span class=\"_ _d\"></span>enten Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ern <span class=\"_ _1\"></span>\u2013 entspr<span class=\"_ _a\"></span>echend<span class=\"_ _a\"></span> der <span class=\"_ _3\"></span>urspr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Bild<span class=\"_ _d\"></span>ung <span class=\"_ _3\"></span>\u2013 <span class=\"_ _3\"></span>erfolgs<span class=\"_ _a\"></span>wirksam <span class=\"_ _3\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>erfolg<span class=\"_ _d\"></span>sneutral<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>abz<span class=\"_ _d\"></span>uwerte<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>wer<span class=\"_ _d\"></span>tberic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>akt<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ern erfolgswirks<span class=\"_ _a\"></span>am oder erfolgs<span class=\"_ _a\"></span>neutral zu aktivie<span class=\"_ _a\"></span>ren. W<span class=\"_ _a\"></span>eiterf\u00fchr<span class=\"_ _a\"></span>ende Inform<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ion<span class=\"_ _a\"></span>en sind im Kapitel Bil<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>- und Bewert-<span class=\"_ _3ca\"> </span>ungsmet<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter 25.1<span class=\"_ _a\"></span>3. Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ern ab Sei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e 179 <span class=\"_ _a\"></span>und i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der Ang<span class=\"_ _a\"></span>abe 11. Ste<span class=\"_ _a\"></span>uern<span class=\"_ _1\"></span> auf S<span class=\"_ _a\"></span>eite 112 <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den.<span class=\"_ _a\"></span> 24.6.<span class=\"ff5b\"> </span>K<span class=\"_ _a\"></span>onso<span class=\"_ _1\"></span>lidi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>run<span class=\"_ _d\"></span>gsmethodi<span class=\"_ _a\"></span>k Ermesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>cheidung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds <span class=\"_ _1\"></span>betref<span class=\"_ _a\"></span>fen, <span class=\"_ _1\"></span>insbes<span class=\"_ _d\"></span>onder<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>konsol<span class=\"_ _a\"></span>idier<span class=\"_ _d\"></span>ende <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>oc<span class=\"_ _a\"></span>hterunte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _d\"></span>n, <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>Fest-<span class=\"_ _3ca\"> </span>legung des <span class=\"_ _a\"></span>Konsolidie<span class=\"_ _a\"></span>rungskr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ises. <span class=\"_ _a\"></span> T<span class=\"_ _4\"></span>ochterunte<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>welche <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Erstko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>lidierung <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wesentlic<span class=\"_ _a\"></span>her <span class=\"_ _e\"></span>Bed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>utung <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ar<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>werden <span class=\"_ _3\"></span>grun<span class=\"_ _a\"></span>d-<span class=\"_ _3ca\"> </span>s\u00e4tzlich <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>eiter<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>in <span class=\"_ _a\"></span>im Ko<span class=\"_ _a\"></span>nsolidier<span class=\"_ _a\"></span>ungskr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>igt. <span class=\"_ _a\"></span>Je<span class=\"_ _a\"></span>doch<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>k\u00f6nnen im<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rm<span class=\"_ _d\"></span>esse<span class=\"_ _d\"></span>n des <span class=\"_ _2\"></span>Vo<span class=\"_ _a\"></span>rstands <span class=\"_ _a\"></span>Ums<span class=\"_ _d\"></span>t\u00e4nde <span class=\"_ _a\"></span>eintre<span class=\"_ _a\"></span>ten, die <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ner <span class=\"_ _3\"></span>Ne<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>eur<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eilu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>des <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>esamte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Konsoli<span class=\"_ _a\"></span>dierungs<span class=\"_ _a\"></span>kreises <span class=\"_ _1\"></span>f\u00fchr<span class=\"_ _a\"></span>en. <span class=\"_ _1\"></span>Dadur<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> k\u00f6nnten <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>enheit <span class=\"_ _1\"></span>ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>o-<span class=\"_ _3ca\"> </span>lidi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte unw<span class=\"_ _d\"></span>esentlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>ellsch<span class=\"_ _d\"></span>aften wi<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r aus d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Ko<span class=\"_ _a\"></span>nsol<span class=\"_ _d\"></span>idierungskr<span class=\"_ _a\"></span>eis auss<span class=\"_ _a\"></span>cheiden. U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>en, die aufgr<span class=\"_ _a\"></span>und ihr<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Gesch\u00e4fts<span class=\"_ _d\"></span>t\u00e4tig<span class=\"_ _d\"></span>keit <span class=\"_ _a\"></span>\u00fcberwieg<span class=\"_ _a\"></span>end ko<span class=\"_ _a\"></span>nzerninte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne Um<span class=\"_ _a\"></span>s\u00e4tze <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rwirts<span class=\"_ _a\"></span>chaften, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>verr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>hnet <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>und die<span class=\"_ _a\"></span> kei<span class=\"_ _a\"></span>ne w<span class=\"_ _a\"></span>esentlic<span class=\"_ _d\"></span>hen Gewinne<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erluste <span class=\"_ _f\"> </span>abw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rfen, <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>nicht <span class=\"_ _f\"> </span>in <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>soli<span class=\"_ _a\"></span>dierungskreis<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>aufgenomm<span class=\"_ _a\"></span>en, <span class=\"_ _f\"> </span>ausge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>si<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>agier<span class=\"_ _a\"></span>en l\u00e4nder\u00fcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>gr<span class=\"_ _a\"></span>eifend.<span class=\"_ _a\"></span> Anhand <span class=\"_ _11\"> </span>von<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>er<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Schwelle<span class=\"_ _a\"></span>nwerten, <span class=\"_ _10\"> </span>welc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _10\"> </span>Basis <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>orang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Q<span class=\"_ _1\"></span>uar<span class=\"_ _d\"></span>talsa<span class=\"_ _d\"></span>bschl\u00fcss<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>bzw<span class=\"_ _2\"></span>. <span class=\"_ _12\"> </span>des <span class=\"_ _11\"> </span>letzten Jahres<span class=\"_ _a\"></span>abschluss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mitt<span class=\"_ _a\"></span>elt werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _a\"></span>der aktu<span class=\"_ _a\"></span>elle Kons<span class=\"_ _a\"></span>olidierungskr<span class=\"_ _a\"></span>eis ermit<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>lt.<span class=\"_ _a\"></span> 24.7.<span class=\"ff5b\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntlichkeit<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _a\"></span>Anhang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ngaben und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>dazugeh\u00f6rig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Bilanz<span class=\"_ _d\"></span>ierungs-<span class=\"_ _d\"></span> und Bewertung<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>m<span class=\"_ _d\"></span>ethoden<span class=\"_ _a\"></span> Gem\u00e4\u00df <span class=\"_ _f\"> </span>IAS 1.31 <span class=\"_ _f\"> </span>sind <span class=\"_ _11\"> </span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em <span class=\"_ _f\"> </span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss <span class=\"_ _f\"> </span>nur <span class=\"_ _f\"> </span>we<span class=\"_ _1\"></span>se<span class=\"_ _d\"></span>ntlich<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>In<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rmat<span class=\"_ _1\"></span>io<span class=\"_ _a\"></span>nen <span class=\"_ _f\"> </span>anzugebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _11\"> </span>Di<span class=\"_ _d\"></span>es <span class=\"_ _11\"> </span>gil<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>selbst <span class=\"_ _11\"> </span>dann, <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>ein Standar<span class=\"_ _a\"></span>d <span class=\"_ _7\"> </span>b<span class=\"_ _a\"></span>estimmte  Anford<span class=\"_ _a\"></span>erungen  oder  Mi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>desta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>for<span class=\"_ _a\"></span>derungen  vorgib<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.  Ziel  des <span class=\"_ _7\"> </span>IA<span class=\"_ _a\"></span>SBs <span class=\"_ _7\"> </span>b<span class=\"_ _a\"></span>ei <span class=\"_ _7\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sem  Par<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gr<span class=\"_ _d\"></span>afen  in V<span class=\"_ _a\"></span>erbindu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>dazu <span class=\"_ _3\"></span>ver<span class=\"_ _a\"></span>\u00f6ff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Practic<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>Stat<span class=\"_ _a\"></span>ement <span class=\"_ _3\"></span>war <span class=\"_ _3\"></span>es, <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Grundlag<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>f<span class=\"_ _d\"></span>\u00fcr <span class=\"_ _3\"></span>eine <span class=\"_ _3\"></span>\u00fcbersi<span class=\"_ _a\"></span>chtliche, <span class=\"_ _3\"></span>nachvol<span class=\"_ _a\"></span>l-<span class=\"_ _3ca\"> </span>ziehbar<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>wesentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Inform<span class=\"_ _a\"></span>ationen basier<span class=\"_ _a\"></span>ende F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ters<span class=\"_ _a\"></span>tattung zu <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>chaff<span class=\"_ _d\"></span>en. <span class=\"_ _1\"></span>Die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>urt<span class=\"_ _d\"></span>eilu<span class=\"_ _d\"></span>ng, ob <span class=\"_ _3\"></span>es <span class=\"_ _e\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bei <span class=\"_ _3\"></span>einer <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>matio<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _3\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>unw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _d\"></span>ntliche <span class=\"_ _3\"></span>Ang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>handelt, <span class=\"_ _3\"></span>l\u00e4ss<span class=\"_ _a\"></span>t <span class=\"_ _e\"></span>einen <span class=\"_ _3\"></span>Erm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sspi<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>au<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> of<span class=\"_ _a\"></span>fen. Der <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G Ho<span class=\"_ _a\"></span>lding <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at <span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r di<span class=\"_ _a\"></span>e Eins<span class=\"_ _a\"></span>tu<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ung d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Wes<span class=\"_ _a\"></span>entlichkeit <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Anha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ganga<span class=\"_ _a\"></span>ben <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>den d<span class=\"_ _a\"></span>azugeh\u00f6<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>igen Bilanzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs- und <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>ew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsme<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>ein<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Sch<span class=\"_ _d\"></span>well<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nwe<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ing<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f\u00fc<span class=\"_ _d\"></span>hrt. <span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Sc<span class=\"_ _d\"></span>hwellenw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t unt<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>itten, <span class=\"_ _1\"></span>erfol<span class=\"_ _a\"></span>gt eine <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er\u00f6f<span class=\"_ _a\"></span>fentlich<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Gesch\u00e4ftsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht <span class=\"_ _3\"></span>nur <span class=\"_ _e\"></span>da<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n, <span class=\"_ _3\"></span>wenn <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Zuge <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>Freig<span class=\"_ _d\"></span>abepr<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>esses <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Informatio<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>anha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>von qualitativ<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Krit<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls wes<span class=\"_ _a\"></span>entlich f<span class=\"_ _d\"></span>\u00fcr die Bila<span class=\"_ _a\"></span>nzleser:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inges<span class=\"_ _a\"></span>tu<span class=\"_ _1\"></span>ft <span class=\"_ _a\"></span>wurde.<span class=\"_ _a\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "SEGMENTBERICHTERST<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>TTUNG GESCH\u00c4FTSSEGME<span class=\"_ _a\"></span>NTE Die <span class=\"_ _1\"></span>Fe<span class=\"_ _a\"></span>stle<span class=\"_ _a\"></span>gung <span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _1\"></span>Ges<span class=\"_ _a\"></span>ch\u00e4f<span class=\"_ _a\"></span>tss<span class=\"_ _a\"></span>egm<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>te <span class=\"_ _1\"></span>erfo<span class=\"_ _a\"></span>lgt <span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>IFR<span class=\"_ _a\"></span>S 8 anha<span class=\"_ _a\"></span>nd <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>icht<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>tatt<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>H<span class=\"_ _a\"></span>aup<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span>tsc<span class=\"_ _d\"></span>he<span class=\"_ _a\"></span>i-<span class=\"_ _3ca\"> </span>du<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>str\u00e4<span class=\"_ _a\"></span>ger<span class=\"_ _5b\"></span>. <span class=\"_ _a\"></span>Al<span class=\"_ _a\"></span>s <span class=\"_ _2\"></span>G<span class=\"_ _d\"></span>es<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>tsse<span class=\"_ _a\"></span>gme<span class=\"_ _a\"></span>nte <span class=\"_ _4\"></span>wur<span class=\"_ _a\"></span>de<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>ei<span class=\"_ _d\"></span>nzel<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>L\u00e4<span class=\"_ _a\"></span>nder<span class=\"_ _5b\"></span>, <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>de<span class=\"_ _a\"></span>nen <span class=\"_ _2\"></span>die <span class=\"_ _4\"></span>VI<span class=\"_ _a\"></span>G-V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>gr<span class=\"_ _a\"></span>uppe <span class=\"_ _4\"></span>mit <span class=\"_ _4\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>ungen,<span class=\"_ _a\"></span> Pen<span class=\"_ _a\"></span>sio<span class=\"_ _a\"></span>nska<span class=\"_ _a\"></span>sse<span class=\"_ _a\"></span>n- <span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>zw<span class=\"_ _2\"></span>. Pe<span class=\"_ _d\"></span>nsi<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>nsfo<span class=\"_ _a\"></span>ndsg<span class=\"_ _a\"></span>es<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>t\u00e4<span class=\"_ _a\"></span>tig <span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>t, <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>de<span class=\"_ _d\"></span>nti<span class=\"_ _a\"></span>fizi<span class=\"_ _a\"></span>ert.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>er<span class=\"_ _d\"></span> Vo<span class=\"_ _a\"></span>rst<span class=\"_ _a\"></span>and<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>VIG Hol<span class=\"_ _a\"></span>ding<span class=\"_ _a\"></span>, <span class=\"_ _1\"></span>al<span class=\"_ _a\"></span>s <span class=\"_ _1\"></span>H<span class=\"_ _d\"></span>aup<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chei<span class=\"_ _a\"></span>dun<span class=\"_ _a\"></span>gs-<span class=\"_ _3ca\"> </span>tr<span class=\"_ _a\"></span>\u00e4ger<span class=\"_ _4\"></span>, be<span class=\"_ _a\"></span>urt<span class=\"_ _a\"></span>eilt r<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>elm\u00e4<span class=\"_ _a\"></span>\u00dfig<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e Ertr<span class=\"_ _a\"></span>ags<span class=\"_ _a\"></span>kraf<span class=\"_ _a\"></span>t an<span class=\"_ _a\"></span>hand di<span class=\"_ _a\"></span>es<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Se<span class=\"_ _a\"></span>gm<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> un<span class=\"_ _d\"></span>d en<span class=\"_ _a\"></span>ts<span class=\"_ _a\"></span>cheid<span class=\"_ _a\"></span>et <span class=\"_ _d\"></span>\u00fcbe<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Al<span class=\"_ _a\"></span>lok<span class=\"_ _a\"></span>atio<span class=\"_ _a\"></span>n von<span class=\"_ _a\"></span> Ress<span class=\"_ _a\"></span>our<span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> zu di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>en. D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> Bet<span class=\"_ _a\"></span>on<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>L\u00e4n<span class=\"_ _a\"></span>der s<span class=\"_ _a\"></span>pi<span class=\"_ _d\"></span>egel<span class=\"_ _a\"></span>t a<span class=\"_ _a\"></span>uch<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>e L\u00e4<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>rve<span class=\"_ _a\"></span>rant<span class=\"_ _a\"></span>wor<span class=\"_ _d\"></span>tli<span class=\"_ _a\"></span>chk<span class=\"_ _a\"></span>eite<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>r <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>st\u00e4<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span>e d<span class=\"_ _a\"></span>er V<span class=\"_ _a\"></span>IG Ho<span class=\"_ _a\"></span>ldi<span class=\"_ _a\"></span>ng <span class=\"_ _a\"></span>wid<span class=\"_ _a\"></span>er<span class=\"_ _2\"></span>.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span> Die <span class=\"_ _f\"> </span>L<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _a\"></span>er <span class=\"_ _11\"> </span>Estlan<span class=\"_ _a\"></span>d, <span class=\"_ _11\"> </span>Lettland <span class=\"_ _e\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _f\"> </span>L<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>auen <span class=\"_ _11\"> </span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _f\"> </span>Albanie<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>Koso<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o <span class=\"_ _f\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>ls <span class=\"_ _f\"> </span>Gesch\u00e4ftss<span class=\"_ _a\"></span>egment<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Bal<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>iku<span class=\"_ _d\"></span>m <span class=\"_ _f\"> </span>bzw<span class=\"_ _a\"></span>. Albanien i<span class=\"_ _a\"></span>nkl. Kosovo <span class=\"_ _a\"></span>an den V<span class=\"_ _2\"></span>orstand b<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>htet<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>BERICHTSPFLI<span class=\"_ _d\"></span>CHTIGE SEGME<span class=\"_ _a\"></span>NTE<span class=\"_ _3ca\"> </span>Die <span class=\"_ _11\"> </span>Ermittlung <span class=\"_ _11\"> </span>der <span class=\"_ _10\"> </span>beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tspfli<span class=\"_ _a\"></span>chtigen <span class=\"_ _11\"> </span>Segmen<span class=\"_ _d\"></span>te <span class=\"_ _10\"> </span>erfol<span class=\"_ _a\"></span>gt <span class=\"_ _10\"> </span>unter <span class=\"_ _10\"> </span>Ber\u00fcc<span class=\"_ _a\"></span>ksichtigung <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Zusamm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ssu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsk<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ien <span class=\"_ _10\"> </span>g<span class=\"_ _a\"></span>em. IFRS 8.12<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>bzw<span class=\"_ _2\"></span>. <span class=\"_ _11\"> </span>8.14<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>sowie <span class=\"_ _f\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _e\"></span>E<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>altu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>der <span class=\"_ _f\"></span>definie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>quantitativ<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>Schwellen<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>gem. <span class=\"_ _f\"></span>IFRS 8.1<span class=\"_ _a\"></span>3.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Als <span class=\"_ _f\"> </span>bericht<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>pfli<span class=\"_ _d\"></span>chtige Segm<span class=\"_ _a\"></span>ente wurd<span class=\"_ _a\"></span>en demz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fol<span class=\"_ _d\"></span>ge die fol<span class=\"_ _a\"></span>genden S<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>mente defi<span class=\"_ _d\"></span>niert:<span class=\"_ _3ca\"> </span>\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>\u00d6<span class=\"_ _1\"></span>ste<span class=\"_ _d\"></span>rr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> (inkl<span class=\"_ _a\"></span>. der Zweigni<span class=\"_ _a\"></span>ederlass<span class=\"_ _d\"></span>ungen de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Wiener St<span class=\"_ _a\"></span>\u00e4dtische i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Slow<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d I<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>alie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>), <span class=\"_ _d\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>T<span class=\"_ _2\"></span>sc<span class=\"_ _d\"></span>hechisch<span class=\"_ _a\"></span>e Republik,  \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Polen,  \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Erweiterte C<span class=\"_ _a\"></span>EE<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Spez<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>alm\u00e4rkte u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>penfunktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>inkl. d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>weigniederl<span class=\"_ _a\"></span>assungen der <span class=\"_ _a\"></span>VIG Ho<span class=\"_ _d\"></span>lding i<span class=\"_ _d\"></span>n Sch<span class=\"_ _d\"></span>wede<span class=\"_ _d\"></span>n, No<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd D\u00e4<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>k so<span class=\"_ _a\"></span>wie jener der <span class=\"_ _a\"></span>VIG Re in De<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>chland und F<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nkr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>). Erweitert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> CEE<span class=\"_ _a\"></span>  Das <span class=\"_ _a\"></span>berichtspfl<span class=\"_ _d\"></span>ichtig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Segme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>Er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eitert<span class=\"_ _a\"></span>e CEE <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>ch\u00e4ftssegm<span class=\"_ _a\"></span>ente A<span class=\"_ _d\"></span>lb<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n i<span class=\"_ _a\"></span>nkl. <span class=\"_ _a\"></span>K<span class=\"_ _1\"></span>oso<span class=\"_ _a\"></span>vo (im<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>K<span class=\"_ _1\"></span>oso<span class=\"_ _a\"></span>vo b<span class=\"_ _a\"></span>efindet sich <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Zwei<span class=\"_ _a\"></span>gn<span class=\"_ _1\"></span>ied<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ssu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>alba<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ische<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Gesellsc<span class=\"_ _a\"></span>haft), <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Baltik<span class=\"_ _a\"></span>um, <span class=\"_ _e\"></span>Bos<span class=\"_ _d\"></span>nien-H<span class=\"_ _d\"></span>erzego<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a, <span class=\"_ _3\"></span>Bulg<span class=\"_ _d\"></span>arien, <span class=\"_ _3\"></span>Kro<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ti<span class=\"_ _a\"></span>en, Moldau, <span class=\"_ _a\"></span>Nor<span class=\"_ _a\"></span>dmazedo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ien, <span class=\"_ _a\"></span>Rum\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>n, Se<span class=\"_ _a\"></span>rbien, S<span class=\"_ _a\"></span>lowak<span class=\"_ _d\"></span>ei, <span class=\"_ _a\"></span>Ukraine <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>Unga<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Das <span class=\"_ _a\"></span>Segm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nt <span class=\"_ _a\"></span>wir<span class=\"_ _d\"></span>d <span class=\"_ _d\"></span>gem<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>\u00df <span class=\"_ _a\"></span>den <span class=\"_ _d\"></span>Krite<span class=\"_ _a\"></span>rien d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Zusamm<span class=\"_ _d\"></span>enfass<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>nach <span class=\"_ _3\"></span>IFRS 8<span class=\"_ _a\"></span>.14 <span class=\"_ _3\"></span>aggr<span class=\"_ _a\"></span>egiert <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>tro<span class=\"_ _a\"></span>tz <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsch<span class=\"_ _a\"></span>reitung <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _3\"></span>Sch<span class=\"_ _d\"></span>well<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nwe<span class=\"_ _d\"></span>rte <span class=\"_ _3\"></span>nic<span class=\"_ _d\"></span>ht <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Restgr\u00f6<span class=\"_ _a\"></span>\u00dfe gem\u00e4<span class=\"_ _d\"></span>\u00df IFRS 8.16 g<span class=\"_ _a\"></span>ezeigt. <span class=\"_ _a\"></span> Spezialm\u00e4rk<span class=\"_ _a\"></span>te Das <span class=\"_ _2\"></span>berichts<span class=\"_ _a\"></span>pflichte <span class=\"_ _2\"></span>Segment <span class=\"_ _2\"></span>Sp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>zialm<span class=\"_ _a\"></span>\u00e4r<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>entspric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Restgr<span class=\"_ _a\"></span>\u00f6\u00dfe <span class=\"_ _2\"></span>gem. <span class=\"_ _2\"></span>IFRS 8.16 <span class=\"_ _4\"></span>und <span class=\"_ _2\"></span>umfasst <span class=\"_ _2\"></span>die <span class=\"_ _4\"></span>L<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>Deuts<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hland,<span class=\"_ _a\"></span> Georgie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, Lie<span class=\"_ _a\"></span>chtenstein <span class=\"_ _a\"></span>und T<span class=\"_ _2\"></span>\u00fcrkei<span class=\"_ _a\"></span>. Gruppen<span class=\"_ _d\"></span>funktion<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> Die <span class=\"_ _f\"> </span>VIG-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsgru<span class=\"_ _d\"></span>ppe <span class=\"_ _11\"> </span>ist<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ein <span class=\"_ _11\"> </span>inte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>natio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>al <span class=\"_ _11\"> </span>t<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tige<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsko<span class=\"_ _d\"></span>nzern <span class=\"_ _11\"> </span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Ze<span class=\"_ _d\"></span>ntral<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>&amp; <span class=\"_ _f\"> </span>Oste<span class=\"_ _d\"></span>urop<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>Der <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>orstan<span class=\"_ _a\"></span>d steuert dem<span class=\"_ _a\"></span>entspr<span class=\"_ _a\"></span>echend das <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4ft sep<span class=\"_ _a\"></span>arat von den Koo<span class=\"_ _a\"></span>rdinatio<span class=\"_ _a\"></span>nsfunktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n in den ei<span class=\"_ _d\"></span>nzel<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>\u00e4ndern.<span class=\"_ _d\"></span> Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d de<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>den einzelne<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>Gesc<span class=\"_ _a\"></span>h\u00e4ftssegme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten nur <span class=\"_ _1\"></span>jene Gesells<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> inkludie<span class=\"_ _d\"></span>rt, <span class=\"_ _1\"></span>die mit d<span class=\"_ _1\"></span>em V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>rungsges<span class=\"_ _a\"></span>ch\u00e4ft <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dung<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>stehen.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Dies bed<span class=\"_ _d\"></span>eutet, dass<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Untern<span class=\"_ _d\"></span>ehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die keine V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungspr<span class=\"_ _a\"></span>odukte vert<span class=\"_ _a\"></span>reiben od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r dabei <span class=\"_ _3\"></span>unterst\u00fctz<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>(mit<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Ausn<span class=\"_ _a\"></span>ahme <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>Pensionskass<span class=\"_ _a\"></span>en- <span class=\"_ _e\"></span>bz<span class=\"_ _d\"></span>w<span class=\"_ _a\"></span>. <span class=\"_ _e\"></span>Pensio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sfondsg<span class=\"_ _a\"></span>esch\u00e4fts<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ade<span class=\"_ _a\"></span>nb<span class=\"_ _1\"></span>eg<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span> -abwickl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en  vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _12\"> </span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _10\"> </span>eine  f<span class=\"_ _a\"></span>\u00fcr  die <span class=\"_ _10\"> </span>Gruppe <span class=\"_ _12\"> </span>t\u00e4ti<span class=\"_ _a\"></span>ge  S<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rvic<span class=\"_ _a\"></span>egesellsch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ft <span class=\"_ _12\"> </span>sind, <span class=\"_ _12\"> </span>im<span class=\"_ _d\"></span> <span class=\"_ _12\"> </span>beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>fl<span class=\"_ _d\"></span>ichtigen <span class=\"_ _12\"> </span>Segm<span class=\"_ _a\"></span>ent Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>funktio<span class=\"_ _a\"></span>nen gez<span class=\"_ _d\"></span>eigt w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en und nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> je<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em <span class=\"_ _d\"></span>Land, i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dem sie i<span class=\"_ _a\"></span>hren <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch\u00e4ftssit<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> haben.<span class=\"_ _3ca\"> </span>Konkr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t be<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ute<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>dies, <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ss <span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>Segm<span class=\"_ _a\"></span>ent <span class=\"_ _1\"></span>Gruppenfu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span>en u.a<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>die V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _1\"></span>Holding, die <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>IG Re, <span class=\"_ _3\"></span>die Wiener <span class=\"_ _1\"></span>Re, <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>VIG Fund, z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntr<span class=\"_ _d\"></span>ale IT<span class=\"_ _5b\"></span>-<span class=\"_ _1\"></span>Di<span class=\"_ _a\"></span>enstleister<span class=\"_ _4\"></span>, ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Asset M<span class=\"_ _a\"></span>anagem<span class=\"_ _a\"></span>entgesel<span class=\"_ _a\"></span>lscha<span class=\"_ _1\"></span>ft <span class=\"_ _a\"></span>und Zwisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>oldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs <span class=\"_ _a\"></span>enth\u00e4lt. GR<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>LAGE DER <span class=\"_ _a\"></span>U<span class=\"_ _1\"></span>MSA<span class=\"_ _a\"></span>TZE<span class=\"_ _a\"></span>RL\u00d6<span class=\"_ _1\"></span>SE<span class=\"_ _a\"></span> Der Umfa<span class=\"_ _a\"></span>ng des Ges<span class=\"_ _d\"></span>ch\u00e4ftsb<span class=\"_ _a\"></span>etriebs umf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst d<span class=\"_ _a\"></span>as V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsges<span class=\"_ _a\"></span>ch\u00e4ft mit Pri<span class=\"_ _a\"></span>va<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>- und Firm<span class=\"_ _a\"></span>enkunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Pr<span class=\"_ _a\"></span>oduktpale<span class=\"_ _a\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> besteht <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i <span class=\"_ _e\"></span>u.a. <span class=\"_ _e\"></span>aus <span class=\"_ _f\"></span>K<span class=\"_ _d\"></span>raftfah<span class=\"_ _a\"></span>rzeughaftpfli<span class=\"_ _a\"></span>cht-<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _f\"></span>Kas<span class=\"_ _a\"></span>ko-, <span class=\"_ _e\"></span>Unfall-, <span class=\"_ _e\"></span>Haftpflic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>-, <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uer<span class=\"_ _2\"></span>- <span class=\"_ _f\"></span>und <span class=\"_ _e\"></span>Eleme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tarsc<span class=\"_ _a\"></span>h\u00e4den- <span class=\"_ _f\"></span>so<span class=\"_ _a\"></span>wie Reiseve<span class=\"_ _d\"></span>rsic<span class=\"_ _d\"></span>herung. <span class=\"_ _a\"></span> F\u00fcr <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>zelpe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>son<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>Gruppen<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>wird <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>eine <span class=\"_ _3\"></span>Viel<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>hl <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s-<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>K<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ank<span class=\"_ _a\"></span>enversiche<span class=\"_ _d\"></span>ru<span class=\"_ _d\"></span>ngsprod<span class=\"_ _a\"></span>ukten <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eboten. Hierzu <span class=\"_ _12\"> </span>z\u00e4<span class=\"_ _d\"></span>hlen <span class=\"_ _12\"> </span>beispiels<span class=\"_ _d\"></span>weis<span class=\"_ _d\"></span>e  Kr<span class=\"_ _a\"></span>ankenzus<span class=\"_ _d\"></span>atz-, <span class=\"_ _12\"> </span>Pflege- <span class=\"_ _12\"> </span>so<span class=\"_ _a\"></span>wie  Kapit<span class=\"_ _a\"></span>allebens-, <span class=\"_ _10\"> </span>Risikolebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sversic<span class=\"_ _a\"></span>herunge<span class=\"_ _d\"></span>n  u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _12\"> </span>anla<span class=\"_ _d\"></span>ge-<span class=\"_ _3ca\"> </span>orientier<span class=\"_ _d\"></span>te <span class=\"_ _a\"></span>Prod<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e. <span class=\"_ _2\"></span>Der <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtrieb <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>Pro<span class=\"_ _a\"></span>dukte <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rfolgt, <span class=\"_ _2\"></span>entspr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>hend <span class=\"_ _a\"></span>den <span class=\"_ _2\"></span>Eckpfeilern <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>VIG<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>rup<span class=\"_ _d\"></span>pe, <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>allen M\u00e4rkte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u00fc<span class=\"_ _1\"></span>ber s\u00e4mtli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he V<span class=\"_ _a\"></span>ertriebsk<span class=\"_ _a\"></span>an\u00e4le. <span class=\"_ _1\"></span>Dies bedeute<span class=\"_ _a\"></span>t, <span class=\"_ _1\"></span>dass u.a. <span class=\"_ _1\"></span>der gebunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e V<span class=\"_ _a\"></span>ertrieb, Banke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, Makler oder<span class=\"_ _1\"></span> Agenten die V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungspr<span class=\"_ _a\"></span>odukte <span class=\"_ _a\"></span>vertreibe<span class=\"_ _a\"></span>n.  Die <span class=\"_ _2\"></span>VI<span class=\"_ _1\"></span>G <span class=\"_ _2\"></span>Holding <span class=\"_ _2\"></span>konze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>trier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sich <span class=\"_ _a\"></span>haupts<span class=\"_ _a\"></span>\u00e4chlich <span class=\"_ _2\"></span>auf <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Steu<span class=\"_ _d\"></span>erungsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fga<span class=\"_ _a\"></span>ben <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>VIG-V<span class=\"_ _2\"></span>ersiche<span class=\"_ _d\"></span>rungsg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe. <span class=\"_ _2\"></span>Dar\u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>hinau<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span> ist <span class=\"_ _3\"></span>sie <span class=\"_ _3\"></span>au<span class=\"_ _1\"></span>ch <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>\u00fcckversi<span class=\"_ _a\"></span>cher<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>innerhalb <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>VIG-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>rupp<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>sowie <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>l\u00e4nder\u00fcb<span class=\"_ _d\"></span>ergr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ifen<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>Firme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4ft t\u00e4tig. Die konzerne<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>ene <span class=\"_ _1\"></span>R\u00fcc<span class=\"_ _d\"></span>kversic<span class=\"_ _a\"></span>herung VIG <span class=\"_ _1\"></span>Re ist ein<span class=\"_ _1\"></span> erf<span class=\"_ _d\"></span>olgr<span class=\"_ _a\"></span>eich<span class=\"_ _1\"></span>er Anbiet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r von R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>produkt<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>sowo<span class=\"_ _d\"></span>hl f\u00fcr V<span class=\"_ _a\"></span>ersi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rungsges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der <span class=\"_ _a\"></span>VIG-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsgru<span class=\"_ _d\"></span>ppe als<span class=\"_ _a\"></span> auch f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r exte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne Pa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tne<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:in<span class=\"_ _d\"></span>nen.  Informa<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ion<span class=\"_ _d\"></span>en \u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r wich<span class=\"_ _d\"></span>tige K<span class=\"_ _d\"></span>und:inn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span> Die <span class=\"_ _10\"> </span>VIG-V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _10\"> </span>ist <span class=\"_ _10\"> </span>in <span class=\"_ _12\"> </span>k<span class=\"_ _a\"></span>einem <span class=\"_ _10\"> </span>h<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>hen <span class=\"_ _10\"> </span>Grad <span class=\"_ _10\"> </span>von<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>einzelnen <span class=\"_ _10\"> </span>Ku<span class=\"_ _d\"></span>nd:innen, <span class=\"_ _11\"> </span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>Definitio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>des IFRS 8.34<span class=\"_ _a\"></span>, abh\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gig. <span class=\"_ _a\"></span>Auf di<span class=\"_ _a\"></span>e 10 <span class=\"_ _a\"></span>gr\u00f6\u00df<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>Kund:inne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>ruppen <span class=\"_ _a\"></span>fallen 2,0<span class=\"_ _a\"></span><span class=\"fs1e\"> <span class=\"fs1d\">%<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rrec<span class=\"_ _a\"></span>hneten P<span class=\"_ _a\"></span>r\u00e4<span class=\"_ _1\"></span>mie<span class=\"_ _a\"></span>n basi<span class=\"_ _a\"></span>erend <span class=\"_ _d\"></span>auf <span class=\"_ _a\"></span>IFRS 1<span class=\"_ _a\"></span>7 </span></span>des <span class=\"_ _e\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ns. <span class=\"_ _e\"></span>Unter <span class=\"_ _3\"></span>Kund:i<span class=\"_ _d\"></span>nnengr<span class=\"_ _d\"></span>uppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wurden<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>F<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>menkunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zusammeng<span class=\"_ _a\"></span>efasst, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df <span class=\"_ _f\"> </span>Wissensst<span class=\"_ _a\"></span>and <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>VI<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsg<span class=\"_ _a\"></span>ruppe u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter g<span class=\"_ _a\"></span>emeinsame<span class=\"_ _d\"></span>r Be<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>errs<span class=\"_ _d\"></span>chung st<span class=\"_ _a\"></span>ehen.<span class=\"_ _a\"></span> ALLGEMEINE <span class=\"_ _a\"></span>ANGABEN<span class=\"_ _a\"></span> T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>ansf<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rpr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ise<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zwischen berichtspfl<span class=\"_ _a\"></span>ichtigen <span class=\"_ _1\"></span>Segm<span class=\"_ _a\"></span>enten <span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>den w<span class=\"_ _1\"></span>ie Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch\u00e4fte <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>D<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>itten auf <span class=\"_ _1\"></span>der B<span class=\"_ _1\"></span>asis von <span class=\"_ _1\"></span>Mark<span class=\"_ _a\"></span>tpreisen<span class=\"_ _a\"></span> ermittelt. <span class=\"_ _10\"> </span>In<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>Ko<span class=\"_ _d\"></span>nsolidi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rungss<span class=\"_ _a\"></span>palte <span class=\"_ _12\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>konze<span class=\"_ _d\"></span>rninterne  segm<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>bergr<span class=\"_ _a\"></span>eifende <span class=\"_ _12\"> </span>Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4fts<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f\u00e4ll<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>elimi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iert.  D<span class=\"_ _2\"></span>ie<span class=\"_ _1\"></span> einzige Ausnahm<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>stellen <span class=\"_ _1\"></span>Divid<span class=\"_ _a\"></span>enden und <span class=\"_ _1\"></span>Zwisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ngewi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne dar<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>die im jewe<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> berich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>spfl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>tige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Segme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t herausge-<span class=\"_ _3ca\"> </span>rec<span class=\"_ _d\"></span>hnet w<span class=\"_ _a\"></span>erden. BEWER<span class=\"_ _a\"></span>TUNGSGR<span class=\"_ _1\"></span>UNDLAGE<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>F\u00dcR DEN<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ER<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>OLG Der <span class=\"_ _11\"> </span>finanzielle <span class=\"_ _11\"> </span>Erfol<span class=\"_ _a\"></span>g <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>berichtspfli<span class=\"_ _a\"></span>chtigen <span class=\"_ _11\"> </span>Segmente <span class=\"_ _f\"> </span>wird <span class=\"_ _11\"> </span>anhan<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>untersc<span class=\"_ _a\"></span>hiedlicher <span class=\"_ _11\"> </span>Steuer<span class=\"_ _a\"></span>ungsgr\u00f6<span class=\"_ _a\"></span>\u00dfen <span class=\"_ _10\"> </span>beurteilt. <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>ls<span class=\"_ _1\"></span> einheitlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlag<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>wird das <span class=\"_ _1\"></span>operative <span class=\"_ _1\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S-<span class=\"_ _d\"></span>Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>erg<span class=\"_ _a\"></span>ebn<span class=\"_ _1\"></span>is herangezoge<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>winn- un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung n<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>h berichtspf<span class=\"_ _a\"></span>lichtigen Segm<span class=\"_ _a\"></span>enten wird <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den de<span class=\"_ _d\"></span>r V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rglei<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>arkeit e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tspr<span class=\"_ _a\"></span>eche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d auf die Ko<span class=\"_ _d\"></span>nzerngewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d -verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t-<span class=\"_ _3ca\"> </span>rec<span class=\"_ _d\"></span>hnung \u00fcbe<span class=\"_ _a\"></span>rgeleitet, wob<span class=\"_ _d\"></span>ei sich die Dars<span class=\"_ _a\"></span>tellung auf di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Hauptpost<span class=\"_ _a\"></span>en beschr\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt. Dassel<span class=\"_ _d\"></span>be g<span class=\"_ _d\"></span>ilt i<span class=\"_ _a\"></span>m g<span class=\"_ _1\"></span>leichen Ma<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>e f\u00fcr die Segme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t- bz<span class=\"_ _a\"></span>w. <span class=\"_ _a\"></span>Konzernbila<span class=\"_ _a\"></span>nz.<span class=\"_ _3ca\"> </span>KO<span class=\"_ _3ca\"> </span>NZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERL<span class=\"_ _a\"></span>U<span class=\"_ _1\"></span>STRECH<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> NAC<span class=\"_ _d\"></span>H BERICHTS<span class=\"_ _d\"></span>PFLICHTIGE<span class=\"_ _d\"></span>N SEGMENTEN<span class=\"_ _d\"></span> \u00d6sterrei<span class=\"_ _1\"></span>ch <span class=\"_ _35\"> </span>Tschechis<span class=\"_ _1\"></span>che Rep<span class=\"_ _1\"></span>ublik<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _194\"> </span>Erweiter<span class=\"_ _1\"></span>te CEE 2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nisc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Erge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _17c\"> </span>4<span class=\"_ _1\"></span>19.575<span class=\"_ _3ca\"> </span>485.053<span class=\"_ _3ca\"> </span>246.148<span class=\"_ _3ca\"> </span>297.571<span class=\"_ _3ca\"> </span>49.330<span class=\"_ _3ca\"> </span>82.082<span class=\"_ _3ca\"> </span>215.909<span class=\"_ _3ca\"> </span>117.479<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lter<span class=\"_ _1\"></span> Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> 3.307.35<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>3.163.35<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>2.040.07<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>1.860.77<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.224.49<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>1.070.88<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>3.148.07<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>2.673.60<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>sg<span class=\"_ _1\"></span>e-<span class=\"_ _3ca\"> </span>ste<span class=\"_ _1\"></span>llt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _c6\"> </span>-2.654.265<span class=\"_ _0\"> </span><span class=\"fc9\">-2.790.4<span class=\"_ _1\"></span>20<span class=\"_ _0\"> </span></span>-1.615.623<span class=\"_ _0\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>.456.220<span class=\"_ _0\"> </span></span>-1.09<span class=\"_ _1\"></span>6.197<span class=\"_ _bc\"> </span><span class=\"fc9\">-950.528<span class=\"_ _0\"> </span></span>-2.730.7<span class=\"_ _1\"></span>02<span class=\"_ _195\"> </span><span class=\"fc9\">-2.382.59<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> geh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -233.516<span class=\"_ _24\"> </span><span class=\"fc9\">112<span class=\"_ _1\"></span>.116<span class=\"_ _3ca\"> </span></span>-178.300<span class=\"_ _bc\"> </span><span class=\"fc9\">-106.984<span class=\"_ _21\"> </span></span>-78.970<span class=\"_ _21\"> </span><span class=\"fc9\">-38.271<span class=\"_ _bc\"> </span></span>-201.466<span class=\"_ _be\"> </span><span class=\"fc9\">-173.5<span class=\"_ _1\"></span>30<span class=\"_ _3ca\"> </span></span>Ge<span class=\"_ _1\"></span>samtk<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>pit<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>serge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>144.478<span class=\"_ _3ca\"> </span>-57.85<span class=\"_ _1\"></span>3<span class=\"_ _196\"> </span><span class=\"fc5\">46.706<span class=\"_ _3ca\"> </span></span>18.527<span class=\"_ _3ca\"> </span>28.443<span class=\"_ _3ca\"> </span>29.154<span class=\"_ _3ca\"> </span>71.530<span class=\"_ _3ca\"> </span>29.502<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>eran<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>serg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _197\"> </span>1.010.85<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-740.632<span class=\"_ _24\"> </span><span class=\"fc5\">183<span class=\"_ _1\"></span>.108<span class=\"_ _3ca\"> </span></span>-15.720<span class=\"_ _24\"> </span><span class=\"fc5\">130.<span class=\"_ _1\"></span>074<span class=\"_ _3ca\"> </span></span>-14.845<span class=\"_ _24\"> </span><span class=\"fc5\">293.<span class=\"_ _1\"></span>611<span class=\"_ _3ca\"> </span></span>-13.887<span class=\"_ _3ca\"> </span>Ert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> Al<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Finan<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>in<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _14f\"> </span>2<span class=\"_ _1\"></span>6.252<span class=\"_ _3ca\"> </span>18.701<span class=\"_ _3ca\"> </span>-1.040<span class=\"_ _cf\"> </span><span class=\"fc9\">105<span class=\"_ _3ca\"> </span></span>339<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>226<span class=\"_ _3ca\"> </span>2.918<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _198\"> </span>-908.340<span class=\"_ _24\"> </span><span class=\"fc9\">646<span class=\"_ _1\"></span>.350<span class=\"_ _3ca\"> </span></span>-135.362<span class=\"_ _14d\"> </span><span class=\"fc9\">34.142<span class=\"_ _3ca\"> </span></span>-101.970<span class=\"_ _14d\"> </span><span class=\"fc9\">43.974<span class=\"_ _3ca\"> </span></span>-222.307<span class=\"_ _bd\"> </span><span class=\"fc9\">4<span class=\"_ _1\"></span>0.471<span class=\"_ _3ca\"> </span></span>Erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>15.712<span class=\"_ _3ca\"> </span>17.728<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>erge<span class=\"_ _1\"></span>bn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _19a\"> </span>-47.424<span class=\"_ _21\"> </span><span class=\"fc9\">-38.910<span class=\"_ _bd\"> </span></span>-2.920<span class=\"_ _2d\"> </span><span class=\"fc9\">-1.9<span class=\"_ _1\"></span>02<span class=\"_ _2d\"> </span></span>-1.012<span class=\"_ _bd\"> </span><span class=\"fc9\">-1.134<span class=\"_ _2d\"> </span></span>-8.2<span class=\"_ _1\"></span>70<span class=\"_ _19b\"> </span><span class=\"fc9\">-1.307<span class=\"_ _3ca\"> </span></span>And<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _170\"> </span>-130.752<span class=\"_ _bc\"> </span><span class=\"fc9\">-115.272<span class=\"_ _21\"> </span></span>-71.958<span class=\"_ _21\"> </span><span class=\"fc9\">-73.472<span class=\"_ _21\"> </span></span>-44.003<span class=\"_ _21\"> </span><span class=\"fc9\">-37.611<span class=\"_ _21\"> </span></span>-96.418<span class=\"_ _c7\"> </span><span class=\"fc9\">-52.424<span class=\"_ _3ca\"> </span></span>Oper<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ves <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ner<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s <span class=\"_ _34\"> </span>385.877<span class=\"_ _3ca\"> </span>273.018<span class=\"_ _3ca\"> </span>217.976<span class=\"_ _3ca\"> </span>240.724<span class=\"_ _3ca\"> </span>32.758<span class=\"_ _3ca\"> </span>72.491<span class=\"_ _3ca\"> </span>182.751<span class=\"_ _3ca\"> </span>93.250<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esch<span class=\"_ _1\"></span>\u00e4f<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>- od<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>irmen<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-159<span class=\"_ _177\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>84<span class=\"_ _47\"> </span></span>-75.4<span class=\"_ _1\"></span>80<span class=\"_ _27\"> </span><span class=\"fc9\">-26.1<span class=\"_ _1\"></span>77<span class=\"_ _3ca\"> </span></span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mat<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te <span class=\"_ _32\"> </span>-1<span class=\"_ _67\"> </span><span class=\"fc9\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.231<span class=\"_ _67\"> </span><span class=\"fc9\">0<span class=\"_ _3ca\"> </span></span>-6.264<span class=\"_ _c7\"> </span><span class=\"fc9\">-18.666<span class=\"_ _3ca\"> </span></span>Ergebnis vor S<span class=\"_ _1\"></span>teuern<span class=\"_ _1\"></span> <span class=\"_ _19d\"> </span>385.876<span class=\"_ _3ca\"> </span>273.018<span class=\"_ _3ca\"> </span>217.976<span class=\"_ _3ca\"> </span>240.724<span class=\"_ _3ca\"> </span>29.368<span class=\"_ _3ca\"> </span>72.307<span class=\"_ _3ca\"> </span>101.007<span class=\"_ _3ca\"> </span>48.407<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rn <span class=\"_ _19e\"> </span>-79.355<span class=\"_ _21\"> </span><span class=\"fc9\">-27.737<span class=\"_ _21\"> </span></span>-24.311<span class=\"_ _21\"> </span><span class=\"fc9\">-47.031<span class=\"_ _21\"> </span></span>-13.381<span class=\"_ _21\"> </span><span class=\"fc9\">-14.399<span class=\"_ _21\"> </span></span>-48.462<span class=\"_ _c7\"> </span><span class=\"fc9\">-35.10<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Perio<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s <span class=\"_ _19f\"> </span>306.521<span class=\"_ _3ca\"> </span>245.281<span class=\"_ _3ca\"> </span>193.665<span class=\"_ _3ca\"> </span>193.693<span class=\"_ _3ca\"> </span>15.987<span class=\"_ _3ca\"> </span>57.908<span class=\"_ _3ca\"> </span>52.545<span class=\"_ _3ca\"> </span>13.305<span class=\"_ _3ca\"> </span>Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1a0\"> </span>Gruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _4b\"> </span>Ko<span class=\"_ _1\"></span>nsolidierung <span class=\"_ _1a1\"> </span>Gesamt<span class=\"_ _1\"></span> 2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nisc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Erge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>65.705<span class=\"_ _3ca\"> </span>36.923<span class=\"_ _3ca\"> </span>198.873<span class=\"_ _3ca\"> </span>128.465<span class=\"_ _3ca\"> </span>12.559<span class=\"_ _3ca\"> </span>-8.771<span class=\"_ _1d\"> </span><span class=\"fc5\">1.208.099<span class=\"_ _3ca\"> </span></span>1.138.80<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lter<span class=\"_ _1\"></span> Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _1a2\"> </span>617.638<span class=\"_ _3ca\"> </span>483.181<span class=\"_ _3ca\"> </span>1.652.24<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>1.399.71<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>-1.068.06<span class=\"_ _1\"></span>3<span class=\"_ _bf\"> </span><span class=\"fc9\">-91<span class=\"_ _1\"></span>3.868<span class=\"_ _1a3\"> </span></span>10.921.8<span class=\"_ _1\"></span>25<span class=\"_ _3ca\"> </span>9.737.64<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>sg<span class=\"_ _1\"></span>e-<span class=\"_ _3ca\"> </span>ste<span class=\"_ _1\"></span>llt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e -560.300<span class=\"_ _bc\"> </span><span class=\"fc9\">-412.503<span class=\"_ _0\"> </span></span>-1.3<span class=\"_ _1\"></span>27.773<span class=\"_ _0\"> </span><span class=\"fc9\">-1.197<span class=\"_ _1\"></span>.568<span class=\"_ _24\"> </span></span>719.561<span class=\"_ _3ca\"> </span>664.009<span class=\"_ _3ca\"> </span>-9.265.29<span class=\"_ _1\"></span>9<span class=\"_ _195\"> </span><span class=\"fc9\">-8.525.826<span class=\"_ _3ca\"> </span></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> geh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1a4\"> </span>8.367<span class=\"_ _3ca\"> </span>-33.755<span class=\"_ _bc\"> </span><span class=\"fc5\">-125.603<span class=\"_ _21\"> </span></span>-73.683<span class=\"_ _24\"> </span><span class=\"fc5\">361.<span class=\"_ _1\"></span>061<span class=\"_ _3ca\"> </span></span>241.088<span class=\"_ _3ca\"> </span>-448.427<span class=\"_ _c7\"> </span><span class=\"fc9\">-73.019<span class=\"_ _3ca\"> </span></span>Ge<span class=\"_ _1\"></span>samtk<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>pit<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>serge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>42.<span class=\"_ _1\"></span>833<span class=\"_ _3ca\"> </span>23.600<span class=\"_ _3ca\"> </span>12.435<span class=\"_ _3ca\"> </span>-11.23<span class=\"_ _1\"></span>1<span class=\"_ _47\"> </span><span class=\"fc5\">-62.170<span class=\"_ _47\"> </span></span>-43.91<span class=\"_ _1\"></span>3<span class=\"_ _24\"> </span><span class=\"fc5\">284.255<span class=\"_ _3ca\"> </span></span>-12.21<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>eran<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>serg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>274.19<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>30.784<span class=\"_ _3ca\"> </span>50.780<span class=\"_ _3ca\"> </span>-8.756<span class=\"_ _21\"> </span><span class=\"fc5\">-49.557<span class=\"_ _21\"> </span></span>-46.640<span class=\"_ _c0\"> </span><span class=\"fc5\">1.8<span class=\"_ _1\"></span>93.068<span class=\"_ _3ca\"> </span></span>-809.696<span class=\"_ _3ca\"> </span>Ert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> Al<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Finan<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>in<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _1a5\"> </span>543<span class=\"_ _3ca\"> </span>379<span class=\"_ _3ca\"> </span>5.579<span class=\"_ _3ca\"> </span>15.728<span class=\"_ _3ca\"> </span>-55<span class=\"_ _3e\"> </span><span class=\"fc9\">-54<span class=\"_ _196\"> </span></span>31<span class=\"_ _1\"></span>.844<span class=\"_ _3ca\"> </span>37.802<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _198\"> </span>-231.908<span class=\"_ _bd\"> </span><span class=\"fc9\">-7.563<span class=\"_ _21\"> </span></span>-44.678<span class=\"_ _21\"> </span><span class=\"fc9\">-18.762<span class=\"_ _21\"> </span></span>-12.558<span class=\"_ _c2\"> </span><span class=\"fc9\">2.781<span class=\"_ _3ca\"> </span></span>-1.657.12<span class=\"_ _1\"></span>3<span class=\"_ _21\"> </span><span class=\"fc9\">741.393<span class=\"_ _3ca\"> </span></span>Erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _171\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>754<span class=\"_ _3ca\"> </span>559<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>16.466<span class=\"_ _3ca\"> </span>18.287<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>erge<span class=\"_ _1\"></span>bn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _13f\"> </span>-577<span class=\"_ _99\"> </span><span class=\"fc9\">-316<span class=\"_ _47\"> </span></span>-86.23<span class=\"_ _1\"></span>3<span class=\"_ _47\"> </span><span class=\"fc9\">-89.13<span class=\"_ _1\"></span>1<span class=\"_ _196\"> </span></span>47.944<span class=\"_ _3ca\"> </span>46.554<span class=\"_ _3ca\"> </span>-98.492<span class=\"_ _c7\"> </span><span class=\"fc9\">-86.146<span class=\"_ _3ca\"> </span></span>And<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-33.945<span class=\"_ _47\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.688<span class=\"_ _bc\"> </span></span>-142.463<span class=\"_ _bc\"> </span><span class=\"fc9\">-115.340<span class=\"_ _c2\"> </span></span>1.667<span class=\"_ _3ca\"> </span>6.130<span class=\"_ _3ca\"> </span>-517.872<span class=\"_ _be\"> </span><span class=\"fc9\">-406.67<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></span>Oper<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ves <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ner<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s <span class=\"_ _114\"> </span>74<span class=\"_ _1\"></span>.016<span class=\"_ _3ca\"> </span>41.519<span class=\"_ _3ca\"> </span>-17.38<span class=\"_ _1\"></span>8<span class=\"_ _47\"> </span><span class=\"fc9\">-87.237<span class=\"_ _67\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>875.990<span class=\"_ _3ca\"> </span>633.765<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esch<span class=\"_ _1\"></span>\u00e4f<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>- od<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>irmen<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-75.639<span class=\"_ _c7\"> </span><span class=\"fc9\">-26.361<span class=\"_ _3ca\"> </span></span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mat<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te <span class=\"_ _1a6\"> </span>-9.778<span class=\"_ _2d\"> </span><span class=\"fc9\">-3.<span class=\"_ _1\"></span>041<span class=\"_ _2d\"> </span></span>-8.388<span class=\"_ _67\"> </span><span class=\"fc9\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-27.662<span class=\"_ _c7\"> </span><span class=\"fc9\">-21.707<span class=\"_ _3ca\"> </span></span>Ergebnis vor S<span class=\"_ _1\"></span>teuern<span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>64.238<span class=\"_ _3ca\"> </span>38.478<span class=\"_ _3ca\"> </span>-25.77<span class=\"_ _1\"></span>6<span class=\"_ _47\"> </span><span class=\"fc9\">-87.237<span class=\"_ _67\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>772.689<span class=\"_ _3ca\"> </span>585.697<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rn <span class=\"_ _19e\"> </span>-26.603<span class=\"_ _21\"> </span><span class=\"fc9\">-23.251<span class=\"_ _bd\"> </span></span>-4.331<span class=\"_ _196\"> </span><span class=\"fc9\">25<span class=\"_ _1\"></span>.826<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-196.443<span class=\"_ _be\"> </span><span class=\"fc9\">-121.69<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></span>Perio<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s <span class=\"_ _1a7\"> </span>37.635<span class=\"_ _3ca\"> </span>15.227<span class=\"_ _3ca\"> </span>-30.10<span class=\"_ _1\"></span>7<span class=\"_ _47\"> </span><span class=\"fc9\">-61.411<span class=\"_ _67\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>576.246<span class=\"_ _3ca\"> </span>464.003<span class=\"_ _3ca\"> </span>KON<span class=\"_ _1\"></span>ZE<span class=\"_ _d\"></span>RNBI<span class=\"_ _d\"></span>LANZ NAC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span> BERICHTSP<span class=\"_ _a\"></span>FL<span class=\"_ _1\"></span>ICHTI<span class=\"_ _a\"></span>GEN SEGMENTE<span class=\"_ _a\"></span>N Aktiva <span class=\"_ _b9\"> </span><span class=\"fs7\">\u00d6sterreich <span class=\"_ _e0\"> </span>Tsc<span class=\"_ _1\"></span>hechische Rep<span class=\"_ _1\"></span>ublik<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>Pole<span class=\"_ _1\"></span>n <span class=\"_ _149\"> </span>Erweit<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span> CEE </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l-<span class=\"_ _3ca\"> </span>\u00e4qu<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> 443.840<span class=\"_ _3ca\"> </span>615.018<span class=\"_ _3ca\"> </span>22.870<span class=\"_ _3ca\"> </span>44.017<span class=\"_ _3ca\"> </span>23.271<span class=\"_ _3ca\"> </span>34.859<span class=\"_ _3ca\"> </span>222.730<span class=\"_ _3ca\"> </span>232.504<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _147\"> </span>21.7<span class=\"_ _1\"></span>99.897<span class=\"_ _3ca\"> </span>21.469.0<span class=\"_ _1\"></span>96<span class=\"_ _3ca\"> </span>3.472.63<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>3.270.56<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>2.257.29<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>1.960.36<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>6.427.77<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>5.703.64<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Ford<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>250.590<span class=\"_ _3ca\"> </span>239.486<span class=\"_ _3ca\"> </span>61.220<span class=\"_ _3ca\"> </span>63.431<span class=\"_ _3ca\"> </span>14.713<span class=\"_ _3ca\"> </span>22.011<span class=\"_ _3ca\"> </span>95.852<span class=\"_ _3ca\"> </span>87.917<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rer<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>san<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _170\"> </span>9.<span class=\"_ _1\"></span>448<span class=\"_ _3ca\"> </span>7.453<span class=\"_ _3ca\"> </span>32.420<span class=\"_ _3ca\"> </span>19.482<span class=\"_ _3ca\"> </span>4.321<span class=\"_ _3ca\"> </span>6.854<span class=\"_ _3ca\"> </span>10.686<span class=\"_ _3ca\"> </span>4.251<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span>unte<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _102\"> </span>178.073<span class=\"_ _3ca\"> </span>180.998<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>150<span class=\"_ _3ca\"> </span>139<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>este<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span> Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> -1.607<span class=\"_ _23\"> </span><span class=\"fc9\">10<span class=\"_ _1\"></span>.670<span class=\"_ _3ca\"> </span></span>178.842<span class=\"_ _3ca\"> </span>86.250<span class=\"_ _3ca\"> </span>6.369<span class=\"_ _3ca\"> </span>668<span class=\"_ _3ca\"> </span>51.420<span class=\"_ _3ca\"> </span>33.095<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>ehal<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>k-<span class=\"_ _3ca\"> </span>vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1a9\"> </span>413.522<span class=\"_ _3ca\"> </span>670.515<span class=\"_ _3ca\"> </span>167.070<span class=\"_ _3ca\"> </span>166.729<span class=\"_ _3ca\"> </span>89.127<span class=\"_ _3ca\"> </span>74.611<span class=\"_ _3ca\"> </span>169.046<span class=\"_ _3ca\"> </span>127.894<span class=\"_ _3ca\"> </span>Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> 2.058.03<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>1.904.93<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>35.864<span class=\"_ _3ca\"> </span>16.405<span class=\"_ _3ca\"> </span>20.842<span class=\"_ _3ca\"> </span>18.488<span class=\"_ _3ca\"> </span>191.011<span class=\"_ _3ca\"> </span>160.350<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Sa<span class=\"_ _1\"></span>chan<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _174\"> </span>194.660<span class=\"_ _3ca\"> </span>196.120<span class=\"_ _3ca\"> </span>178.014<span class=\"_ _3ca\"> </span>178.299<span class=\"_ _3ca\"> </span>19.814<span class=\"_ _3ca\"> </span>18.046<span class=\"_ _3ca\"> </span>171.861<span class=\"_ _3ca\"> </span>164.202<span class=\"_ _3ca\"> </span>\u00dcbr<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span> <span class=\"_ _167\"> </span>56.593<span class=\"_ _3ca\"> </span>39.848<span class=\"_ _3ca\"> </span>21.529<span class=\"_ _3ca\"> </span>19.824<span class=\"_ _3ca\"> </span>3.674<span class=\"_ _3ca\"> </span>4.137<span class=\"_ _3ca\"> </span>29.426<span class=\"_ _3ca\"> </span>22.665<span class=\"_ _3ca\"> </span>Ges<span class=\"_ _1\"></span>ch\u00e4<span class=\"_ _1\"></span>fts<span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>er F<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>enw<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span> <span class=\"_ _1a4\"> </span>301.716<span class=\"_ _3ca\"> </span>301.716<span class=\"_ _3ca\"> </span>456.516<span class=\"_ _3ca\"> </span>468.097<span class=\"_ _3ca\"> </span>151.450<span class=\"_ _3ca\"> </span>140.561<span class=\"_ _3ca\"> </span>451.156<span class=\"_ _3ca\"> </span>497.850<span class=\"_ _3ca\"> </span>Imm<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>273.171<span class=\"_ _3ca\"> </span>261.753<span class=\"_ _3ca\"> </span>55.587<span class=\"_ _3ca\"> </span>42.547<span class=\"_ _3ca\"> </span>32.810<span class=\"_ _3ca\"> </span>30.451<span class=\"_ _3ca\"> </span>181.019<span class=\"_ _3ca\"> </span>181.187<span class=\"_ _3ca\"> </span>Late<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rans<span class=\"_ _1\"></span>pr\u00fc<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _af\"> </span>219.364<span class=\"_ _3ca\"> </span>241.695<span class=\"_ _3ca\"> </span>174.166<span class=\"_ _3ca\"> </span>197.703<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.953<span class=\"_ _3ca\"> </span>46.963<span class=\"_ _3ca\"> </span>59.298<span class=\"_ _3ca\"> </span>Nutz<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span>e <span class=\"_ _1aa\"> </span>80.720<span class=\"_ _3ca\"> </span>69.033<span class=\"_ _3ca\"> </span>57.669<span class=\"_ _3ca\"> </span>62.838<span class=\"_ _3ca\"> </span>7.624<span class=\"_ _3ca\"> </span>6.564<span class=\"_ _3ca\"> </span>37.867<span class=\"_ _3ca\"> </span>32.876<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _169\"> </span>26.278.0<span class=\"_ _1\"></span>18<span class=\"_ _3ca\"> </span>26.208.3<span class=\"_ _1\"></span>36<span class=\"_ _3ca\"> </span>4.914.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>4.636.18<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>2.631.46<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>2.319.71<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>8.086.80<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>7.307.73<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Aktiva <span class=\"_ _1ab\"> </span><span class=\"fs7\">Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>Gruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _13c\"> </span>G<span class=\"_ _1\"></span>esamt </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _5c\"> </span>174.812<span class=\"_ _3ca\"> </span>147.393<span class=\"_ _3ca\"> </span>670.584<span class=\"_ _3ca\"> </span>1.241.42<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>1.558.10<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _1ad\"> </span>2.420.50<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>2.153.00<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>1.612.14<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>1.257.30<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>37.990.2<span class=\"_ _1\"></span>39<span class=\"_ _3ca\"> </span>35.813.9<span class=\"_ _1\"></span>85<span class=\"_ _3ca\"> </span>Ford<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1ae\"> </span>26.464<span class=\"_ _3ca\"> </span>30.580<span class=\"_ _3ca\"> </span>46.833<span class=\"_ _3ca\"> </span>47.261<span class=\"_ _3ca\"> </span>495.672<span class=\"_ _3ca\"> </span>490.686<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rer<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>san<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _1af\"> </span>13.126<span class=\"_ _3ca\"> </span>4.860<span class=\"_ _3ca\"> </span>165.717<span class=\"_ _3ca\"> </span>132.959<span class=\"_ _3ca\"> </span>235.718<span class=\"_ _3ca\"> </span>175.859<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>7.399<span class=\"_ _3ca\"> </span>106.824<span class=\"_ _3ca\"> </span>185.622<span class=\"_ _3ca\"> </span>287.961<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>este<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>sich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span>n <span class=\"_ _53\"> </span>9.243<span class=\"_ _3ca\"> </span>1.600<span class=\"_ _3ca\"> </span>-14.776<span class=\"_ _1b0\"> </span><span class=\"fc9\">8.491<span class=\"_ _3ca\"> </span></span>229.491<span class=\"_ _3ca\"> </span>140.774<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>ehal<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>kve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>1<span class=\"_ _1\"></span>41.159<span class=\"_ _3ca\"> </span>80.644<span class=\"_ _3ca\"> </span>828.374<span class=\"_ _3ca\"> </span>754.115<span class=\"_ _3ca\"> </span>1.808.29<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>1.874.50<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _1b1\"> </span>10.902<span class=\"_ _3ca\"> </span>10.928<span class=\"_ _3ca\"> </span>535.440<span class=\"_ _3ca\"> </span>533.909<span class=\"_ _3ca\"> </span>2.852.09<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>2.645.01<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ach<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _9e\"> </span>1<span class=\"_ _1\"></span>2.913<span class=\"_ _3ca\"> </span>10.341<span class=\"_ _3ca\"> </span>41.897<span class=\"_ _3ca\"> </span>41.684<span class=\"_ _3ca\"> </span>619.159<span class=\"_ _3ca\"> </span>608.692<span class=\"_ _3ca\"> </span>\u00dcbr<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span> <span class=\"_ _80\"> </span>9<span class=\"_ _1\"></span>.355<span class=\"_ _3ca\"> </span>225<span class=\"_ _3ca\"> </span>20.998<span class=\"_ _3ca\"> </span>33.850<span class=\"_ _3ca\"> </span>141.575<span class=\"_ _3ca\"> </span>120.549<span class=\"_ _3ca\"> </span>Ges<span class=\"_ _1\"></span>ch\u00e4<span class=\"_ _1\"></span>fts<span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>er F<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>enw<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span> <span class=\"_ _1b2\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>10.527<span class=\"_ _3ca\"> </span>30.497<span class=\"_ _3ca\"> </span>1.371.36<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.438.72<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Imm<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1b3\"> </span>11.726<span class=\"_ _3ca\"> </span>19.491<span class=\"_ _3ca\"> </span>36.048<span class=\"_ _3ca\"> </span>50.371<span class=\"_ _3ca\"> </span>590.361<span class=\"_ _3ca\"> </span>585.800<span class=\"_ _3ca\"> </span>Late<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rans<span class=\"_ _1\"></span>pr\u00fc<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _6c\"> </span>3<span class=\"_ _1\"></span>81<span class=\"_ _3ca\"> </span>3.093<span class=\"_ _3ca\"> </span>42.413<span class=\"_ _3ca\"> </span>37.483<span class=\"_ _3ca\"> </span>483.287<span class=\"_ _3ca\"> </span>541.225<span class=\"_ _3ca\"> </span>Nutz<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span>e <span class=\"_ _a3\"> </span>6.583<span class=\"_ _3ca\"> </span>4.641<span class=\"_ _3ca\"> </span>2.353<span class=\"_ _3ca\"> </span>2.711<span class=\"_ _3ca\"> </span>192.816<span class=\"_ _3ca\"> </span>178.663<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _c4\"> </span>2.837.166<span class=\"_ _3ca\"> </span>2.466.80<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>4.005.94<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>4.278.88<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>48.753.8<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>47.217.6<span class=\"_ _1\"></span>57<span class=\"_ _3ca\"> </span>Passiva<span class=\"_ _1\"></span> <span class=\"_ _1b4\"> </span><span class=\"fs7\">\u00d6sterrei<span class=\"_ _1\"></span>ch <span class=\"_ _e0\"> </span>Ts<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hechis<span class=\"_ _1\"></span>che Republik<span class=\"_ _1\"></span> <span class=\"_ _1b5\"> </span>Pole<span class=\"_ _1\"></span>n <span class=\"_ _149\"> </span>Erweite<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>CEE </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chtun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 339.693<span class=\"_ _3ca\"> </span>215.998<span class=\"_ _3ca\"> </span>321.904<span class=\"_ _3ca\"> </span>327.495<span class=\"_ _3ca\"> </span>92.420<span class=\"_ _3ca\"> </span>80.641<span class=\"_ _3ca\"> </span>195.104<span class=\"_ _3ca\"> </span>155.126<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rsc<span class=\"_ _1\"></span>hul<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _119\"> </span>105.85<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>77.699<span class=\"_ _3ca\"> </span>428<span class=\"_ _3ca\"> </span>346<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>6.151<span class=\"_ _3ca\"> </span>3.049<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _194\"> </span>526.805<span class=\"_ _3ca\"> </span>547.618<span class=\"_ _3ca\"> </span>81.637<span class=\"_ _3ca\"> </span>86.878<span class=\"_ _3ca\"> </span>8.660<span class=\"_ _3ca\"> </span>7.901<span class=\"_ _3ca\"> </span>39.669<span class=\"_ _3ca\"> </span>35.016<span class=\"_ _3ca\"> </span>\u00dcbr<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>siva<span class=\"_ _1\"></span> <span class=\"_ _106\"> </span>35.931<span class=\"_ _3ca\"> </span>36.943<span class=\"_ _3ca\"> </span>5.131<span class=\"_ _3ca\"> </span>4.152<span class=\"_ _3ca\"> </span>1.673<span class=\"_ _3ca\"> </span>2.483<span class=\"_ _3ca\"> </span>21.595<span class=\"_ _3ca\"> </span>17.077<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span> Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _17c\"> </span>23.370.578<span class=\"_ _3ca\"> </span>23.248.3<span class=\"_ _1\"></span>25<span class=\"_ _3ca\"> </span>2.851.07<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>2.686.72<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>2.004.10<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>1.650.61<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>5.993.17<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>5.282.93<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s g<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>nen<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>k-<span class=\"_ _3ca\"> </span>vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 15.359<span class=\"_ _3ca\"> </span>14.970<span class=\"_ _3ca\"> </span>-13.647<span class=\"_ _1c\"> </span><span class=\"fc9\">-245<span class=\"_ _1b0\"> </span></span>1.091<span class=\"_ _3ca\"> </span>1.850<span class=\"_ _3ca\"> </span>-1.811<span class=\"_ _cf\"> </span><span class=\"fc9\">1.5<span class=\"_ _1\"></span>05<span class=\"_ _3ca\"> </span></span>R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>38<span class=\"_ _1\"></span>4.499<span class=\"_ _3ca\"> </span>341.264<span class=\"_ _3ca\"> </span>35.977<span class=\"_ _3ca\"> </span>25.987<span class=\"_ _3ca\"> </span>22.582<span class=\"_ _3ca\"> </span>15.293<span class=\"_ _3ca\"> </span>118.158<span class=\"_ _3ca\"> </span>99.999<span class=\"_ _3ca\"> </span>Late<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rsc<span class=\"_ _1\"></span>hul<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>23<span class=\"_ _1\"></span>2.433<span class=\"_ _3ca\"> </span>230.160<span class=\"_ _3ca\"> </span>32.887<span class=\"_ _3ca\"> </span>20.698<span class=\"_ _3ca\"> </span>39.658<span class=\"_ _3ca\"> </span>20.290<span class=\"_ _3ca\"> </span>47.476<span class=\"_ _3ca\"> </span>42.913<span class=\"_ _3ca\"> </span>Zwi<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>nsum<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span> <span class=\"_ _1b6\"> </span>25.011.1<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span>24.712.9<span class=\"_ _1\"></span>77<span class=\"_ _3ca\"> </span>3.315.38<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>3.152.03<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>2.170.18<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.779.07<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>6.419.51<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>5.637.62<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>Passiva<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span><span class=\"fs7\">Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>Gruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _13c\"> </span>Ge<span class=\"_ _1\"></span>samt </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e Z<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rpf<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>htun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _197\"> </span>63.003<span class=\"_ _3ca\"> </span>49.395<span class=\"_ _3ca\"> </span>100.551<span class=\"_ _3ca\"> </span>121.173<span class=\"_ _3ca\"> </span>1.112.67<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>949.828<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rsc<span class=\"_ _1\"></span>hul<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _1b7\"> </span>14.342<span class=\"_ _3ca\"> </span>14.890<span class=\"_ _3ca\"> </span>30.239<span class=\"_ _3ca\"> </span>19.630<span class=\"_ _3ca\"> </span>157.016<span class=\"_ _3ca\"> </span>115.614<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _bb\"> </span>6.862<span class=\"_ _3ca\"> </span>4.705<span class=\"_ _3ca\"> </span>1.732.68<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>2.230.49<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.396.32<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>2.912.61<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>\u00dcbr<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>siva<span class=\"_ _1\"></span> <span class=\"_ _c8\"> </span>1.192<span class=\"_ _3ca\"> </span>1.363<span class=\"_ _3ca\"> </span>13.435<span class=\"_ _3ca\"> </span>16.363<span class=\"_ _3ca\"> </span>78.957<span class=\"_ _3ca\"> </span>78.381<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2e\"> </span>2.464<span class=\"_ _1\"></span>.887<span class=\"_ _3ca\"> </span>2.204.98<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>1.120.28<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.296.78<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>37.804.0<span class=\"_ _1\"></span>92<span class=\"_ _3ca\"> </span>36.370.3<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s g<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>nen<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>kve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4gen<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>18.349<span class=\"_ _3ca\"> </span>12.341<span class=\"_ _3ca\"> </span>4.840<span class=\"_ _3ca\"> </span>7.321<span class=\"_ _3ca\"> </span>24.181<span class=\"_ _3ca\"> </span>37.742<span class=\"_ _3ca\"> </span>R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>15.795<span class=\"_ _3ca\"> </span>29.344<span class=\"_ _3ca\"> </span>171.609<span class=\"_ _3ca\"> </span>157.992<span class=\"_ _3ca\"> </span>748.620<span class=\"_ _3ca\"> </span>669.879<span class=\"_ _3ca\"> </span>Late<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rsc<span class=\"_ _1\"></span>hul<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _1b9\"> </span>32.781<span class=\"_ _3ca\"> </span>26.073<span class=\"_ _3ca\"> </span>16.973<span class=\"_ _3ca\"> </span>29.218<span class=\"_ _3ca\"> </span>402.208<span class=\"_ _3ca\"> </span>369.352<span class=\"_ _3ca\"> </span>Zwi<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>nsum<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span> <span class=\"_ _12d\"> </span>2.617.2<span class=\"_ _1\"></span>11<span class=\"_ _3ca\"> </span>2.343.09<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>3.190.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>3.878.97<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>42.724.0<span class=\"_ _1\"></span>70<span class=\"_ _3ca\"> </span>41.503.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>Konz<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>eigen<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span> <span class=\"_ _1ba\"> </span>6.029.73<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>5.713.87<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _1bb\"> </span>48.753.8<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>47.217.6<span class=\"_ _1\"></span>57<span class=\"_ _3ca\"> </span>Die <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _3\"></span>j<span class=\"_ _d\"></span>edem <span class=\"_ _1\"></span>berichtspfl<span class=\"_ _a\"></span>ichtigen <span class=\"_ _3\"></span>Segm<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>angegebe<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Betr\u00e4ge <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>segm<span class=\"_ _a\"></span>entinte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nen <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>org\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>esul-<span class=\"_ _3ca\"> </span>tiere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Betr\u00e4ge <span class=\"_ _2\"></span>berei<span class=\"_ _a\"></span>nigt. <span class=\"_ _a\"></span>Dahe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ka<span class=\"_ _a\"></span>nn <span class=\"_ _a\"></span>aus <span class=\"_ _a\"></span>dem <span class=\"_ _2\"></span>Saldo<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Segmentaktiv<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>-passi<span class=\"_ _a\"></span>va <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>icht <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>das <span class=\"_ _2\"></span>Segmenteig<span class=\"_ _d\"></span>enk<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>ital geschlo<span class=\"_ _d\"></span>ssen w<span class=\"_ _a\"></span>erden.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "<div class=\"t m1 h42 ff58 fs1f fcb sc0 ls4 ws0 gs434\">GR<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>LAGE DER <span class=\"_ _a\"></span>U<span class=\"_ _1\"></span>MSA<span class=\"_ _a\"></span>TZE<span class=\"_ _a\"></span>RL\u00d6<span class=\"_ _1\"></span>SE<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs435\">Der Umfa<span class=\"_ _a\"></span>ng des Ges<span class=\"_ _d\"></span>ch\u00e4ftsb<span class=\"_ _a\"></span>etriebs umf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst d<span class=\"_ _a\"></span>as V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsges<span class=\"_ _a\"></span>ch\u00e4ft mit Pri<span class=\"_ _a\"></span>va<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>- und Firm<span class=\"_ _a\"></span>enkunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Pr<span class=\"_ _a\"></span>oduktpale<span class=\"_ _a\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs436\">besteht <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i <span class=\"_ _e\"></span>u.a. <span class=\"_ _e\"></span>aus <span class=\"_ _f\"></span>K<span class=\"_ _d\"></span>raftfah<span class=\"_ _a\"></span>rzeughaftpfli<span class=\"_ _a\"></span>cht-<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _f\"></span>Kas<span class=\"_ _a\"></span>ko-, <span class=\"_ _e\"></span>Unfall-, <span class=\"_ _e\"></span>Haftpflic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>-, <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uer<span class=\"_ _2\"></span>- <span class=\"_ _f\"></span>und <span class=\"_ _e\"></span>Eleme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tarsc<span class=\"_ _a\"></span>h\u00e4den- <span class=\"_ _f\"></span>so<span class=\"_ _a\"></span>wie </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs437\">Reiseve<span class=\"_ _d\"></span>rsic<span class=\"_ _d\"></span>herung. <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs438\">F\u00fcr <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>zelpe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>son<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>Gruppen<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>wird <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>eine <span class=\"_ _3\"></span>Viel<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>hl <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s-<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>K<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ank<span class=\"_ _a\"></span>enversiche<span class=\"_ _d\"></span>ru<span class=\"_ _d\"></span>ngsprod<span class=\"_ _a\"></span>ukten <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eboten. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs439\">Hierzu <span class=\"_ _12\"> </span>z\u00e4<span class=\"_ _d\"></span>hlen <span class=\"_ _12\"> </span>beispiels<span class=\"_ _d\"></span>weis<span class=\"_ _d\"></span>e  Kr<span class=\"_ _a\"></span>ankenzus<span class=\"_ _d\"></span>atz-, <span class=\"_ _12\"> </span>Pflege- <span class=\"_ _12\"> </span>so<span class=\"_ _a\"></span>wie  Kapit<span class=\"_ _a\"></span>allebens-, <span class=\"_ _10\"> </span>Risikolebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sversic<span class=\"_ _a\"></span>herunge<span class=\"_ _d\"></span>n  u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _12\"> </span>anla<span class=\"_ _d\"></span>ge-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs43a\">orientier<span class=\"_ _d\"></span>te <span class=\"_ _a\"></span>Prod<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e. <span class=\"_ _2\"></span>Der <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtrieb <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>Pro<span class=\"_ _a\"></span>dukte <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rfolgt, <span class=\"_ _2\"></span>entspr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>hend <span class=\"_ _a\"></span>den <span class=\"_ _2\"></span>Eckpfeilern <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>VIG<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>rup<span class=\"_ _d\"></span>pe, <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>allen </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs43b\">M\u00e4rkte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u00fc<span class=\"_ _1\"></span>ber s\u00e4mtli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he V<span class=\"_ _a\"></span>ertriebsk<span class=\"_ _a\"></span>an\u00e4le. <span class=\"_ _1\"></span>Dies bedeute<span class=\"_ _a\"></span>t, <span class=\"_ _1\"></span>dass u.a. <span class=\"_ _1\"></span>der gebunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e V<span class=\"_ _a\"></span>ertrieb, Banke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, Makler oder<span class=\"_ _1\"></span> Agenten </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs43c\">die V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungspr<span class=\"_ _a\"></span>odukte <span class=\"_ _a\"></span>vertreibe<span class=\"_ _a\"></span>n.  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs43d\">Die <span class=\"_ _2\"></span>VI<span class=\"_ _1\"></span>G <span class=\"_ _2\"></span>Holding <span class=\"_ _2\"></span>konze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>trier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sich <span class=\"_ _a\"></span>haupts<span class=\"_ _a\"></span>\u00e4chlich <span class=\"_ _2\"></span>auf <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Steu<span class=\"_ _d\"></span>erungsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fga<span class=\"_ _a\"></span>ben <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>VIG-V<span class=\"_ _2\"></span>ersiche<span class=\"_ _d\"></span>rungsg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe. <span class=\"_ _2\"></span>Dar\u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>hinau<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs43e\">ist <span class=\"_ _3\"></span>sie <span class=\"_ _3\"></span>au<span class=\"_ _1\"></span>ch <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>\u00fcckversi<span class=\"_ _a\"></span>cher<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>innerhalb <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>VIG-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>rupp<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>sowie <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>l\u00e4nder\u00fcb<span class=\"_ _d\"></span>ergr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ifen<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>Firme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4ft </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs43f\">t\u00e4tig. Die konzerne<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>ene <span class=\"_ _1\"></span>R\u00fcc<span class=\"_ _d\"></span>kversic<span class=\"_ _a\"></span>herung VIG <span class=\"_ _1\"></span>Re ist ein<span class=\"_ _1\"></span> erf<span class=\"_ _d\"></span>olgr<span class=\"_ _a\"></span>eich<span class=\"_ _1\"></span>er Anbiet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r von R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>produkt<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>sowo<span class=\"_ _d\"></span>hl </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs440\">f\u00fcr V<span class=\"_ _a\"></span>ersi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rungsges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der <span class=\"_ _a\"></span>VIG-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsgru<span class=\"_ _d\"></span>ppe als<span class=\"_ _a\"></span> auch f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r exte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne Pa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tne<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:in<span class=\"_ _d\"></span>nen.  </div><div class=\"t m1 h44 ff57 fs1d fc5 sc0 ls4 ws0 gs441\">Informa<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ion<span class=\"_ _d\"></span>en \u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r wich<span class=\"_ _d\"></span>tige K<span class=\"_ _d\"></span>und:inn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs442\">Die <span class=\"_ _10\"> </span>VIG-V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _10\"> </span>ist <span class=\"_ _10\"> </span>in <span class=\"_ _12\"> </span>k<span class=\"_ _a\"></span>einem <span class=\"_ _10\"> </span>h<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>hen <span class=\"_ _10\"> </span>Grad <span class=\"_ _10\"> </span>von<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>einzelnen <span class=\"_ _10\"> </span>Ku<span class=\"_ _d\"></span>nd:innen, <span class=\"_ _11\"> </span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>Definitio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>des </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs443\">IFRS 8.34<span class=\"_ _a\"></span>, abh\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gig. <span class=\"_ _a\"></span>Auf di<span class=\"_ _a\"></span>e 10 <span class=\"_ _a\"></span>gr\u00f6\u00df<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>Kund:inne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>ruppen <span class=\"_ _a\"></span>fallen 2,0<span class=\"_ _a\"></span><span class=\"fs1e\"> <span class=\"fs1d\">%<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rrec<span class=\"_ _a\"></span>hneten P<span class=\"_ _a\"></span>r\u00e4<span class=\"_ _1\"></span>mie<span class=\"_ _a\"></span>n basi<span class=\"_ _a\"></span>erend <span class=\"_ _d\"></span>auf <span class=\"_ _a\"></span>IFRS 1<span class=\"_ _a\"></span>7 </span></span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs444\">des <span class=\"_ _e\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ns. <span class=\"_ _e\"></span>Unter <span class=\"_ _3\"></span>Kund:i<span class=\"_ _d\"></span>nnengr<span class=\"_ _d\"></span>uppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wurden<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>F<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>menkunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zusammeng<span class=\"_ _a\"></span>efasst, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df <span class=\"_ _f\"> </span>Wissensst<span class=\"_ _a\"></span>and <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>VI<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs445\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsg<span class=\"_ _a\"></span>ruppe u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter g<span class=\"_ _a\"></span>emeinsame<span class=\"_ _d\"></span>r Be<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>errs<span class=\"_ _d\"></span>chung st<span class=\"_ _a\"></span>ehen.<span class=\"_ _a\"></span> </div><div class=\"t m1 h42 ff58 fs1f fcb sc0 ls4 ws0 gs446\">ALLGEMEINE <span class=\"_ _a\"></span>ANGABEN<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs447\">T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>ansf<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rpr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ise<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zwischen berichtspfl<span class=\"_ _a\"></span>ichtigen <span class=\"_ _1\"></span>Segm<span class=\"_ _a\"></span>enten <span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>den w<span class=\"_ _1\"></span>ie Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch\u00e4fte <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>D<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>itten auf <span class=\"_ _1\"></span>der B<span class=\"_ _1\"></span>asis von <span class=\"_ _1\"></span>Mark<span class=\"_ _a\"></span>tpreisen<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs448\">ermittelt. <span class=\"_ _10\"> </span>In<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>Ko<span class=\"_ _d\"></span>nsolidi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rungss<span class=\"_ _a\"></span>palte <span class=\"_ _12\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>konze<span class=\"_ _d\"></span>rninterne  segm<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>bergr<span class=\"_ _a\"></span>eifende <span class=\"_ _12\"> </span>Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4fts<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f\u00e4ll<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>elimi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iert.  D<span class=\"_ _2\"></span>ie<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs449\">einzige Ausnahm<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>stellen <span class=\"_ _1\"></span>Divid<span class=\"_ _a\"></span>enden und <span class=\"_ _1\"></span>Zwisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ngewi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne dar<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>die im jewe<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> berich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>spfl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>tige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Segme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t herausge-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs44a\">rec<span class=\"_ _d\"></span>hnet w<span class=\"_ _a\"></span>erden. </div><div class=\"t m1 h42 ff58 fs1f fcb sc0 ls4 ws0 gs44b\">BEWER<span class=\"_ _a\"></span>TUNGSGR<span class=\"_ _1\"></span>UNDLAGE<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>F\u00dcR DEN<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ER<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>OLG </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs44c\">Der <span class=\"_ _11\"> </span>finanzielle <span class=\"_ _11\"> </span>Erfol<span class=\"_ _a\"></span>g <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>berichtspfli<span class=\"_ _a\"></span>chtigen <span class=\"_ _11\"> </span>Segmente <span class=\"_ _f\"> </span>wird <span class=\"_ _11\"> </span>anhan<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>untersc<span class=\"_ _a\"></span>hiedlicher <span class=\"_ _11\"> </span>Steuer<span class=\"_ _a\"></span>ungsgr\u00f6<span class=\"_ _a\"></span>\u00dfen <span class=\"_ _10\"> </span>beurteilt. <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>ls<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs44d\">einheitlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlag<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>wird das <span class=\"_ _1\"></span>operative <span class=\"_ _1\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S-<span class=\"_ _d\"></span>Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>erg<span class=\"_ _a\"></span>ebn<span class=\"_ _1\"></span>is herangezoge<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>winn- un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung n<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>h </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs44e\">berichtspf<span class=\"_ _a\"></span>lichtigen Segm<span class=\"_ _a\"></span>enten wird <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den de<span class=\"_ _d\"></span>r V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rglei<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>arkeit e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tspr<span class=\"_ _a\"></span>eche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d auf die Ko<span class=\"_ _d\"></span>nzerngewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d -verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs44f\">rec<span class=\"_ _d\"></span>hnung \u00fcbe<span class=\"_ _a\"></span>rgeleitet, wob<span class=\"_ _d\"></span>ei sich die Dars<span class=\"_ _a\"></span>tellung auf di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Hauptpost<span class=\"_ _a\"></span>en beschr\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt. Dassel<span class=\"_ _d\"></span>be g<span class=\"_ _d\"></span>ilt i<span class=\"_ _a\"></span>m g<span class=\"_ _1\"></span>leichen Ma<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>e f\u00fcr die </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs450\">Segme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t- bz<span class=\"_ _a\"></span>w. <span class=\"_ _a\"></span>Konzernbila<span class=\"_ _a\"></span>nz.<span class=\"_ _3ca\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "<div class=\"t m1 h19 ff58 fsc fc6 sc0 ls4 ws0 gs452\">KO<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h19 ff58 fsc fc6 sc0 ls4 ws0 gs453\">NZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERL<span class=\"_ _a\"></span>U<span class=\"_ _1\"></span>STRECH<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> NAC<span class=\"_ _d\"></span>H BERICHTS<span class=\"_ _d\"></span>PFLICHTIGE<span class=\"_ _d\"></span>N SEGMENTEN<span class=\"_ _d\"></span> </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs454\">\u00d6sterrei<span class=\"_ _1\"></span>ch <span class=\"_ _35\"> </span>Tschechis<span class=\"_ _1\"></span>che Rep<span class=\"_ _1\"></span>ublik<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _194\"> </span>Erweiter<span class=\"_ _1\"></span>te CEE </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs455\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs456\">2022 </div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs457\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs458\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs459\">2022 </div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs45a\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs45b\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs45c\">2022 </div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs45d\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs45e\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs45f\">2022 </div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs460\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs461\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs462\">Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nisc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Erge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _17c\"> </span>4<span class=\"_ _1\"></span>19.575<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs463\">485.053<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs464\">246.148<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs465\">297.571<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs466\">49.330<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs467\">82.082<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs468\">215.909<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs469\">117.479<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs46a\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lter<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs46b\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs46c\">3.307.35<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs46d\">3.163.35<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs46e\">2.040.07<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs46f\">1.860.77<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs470\">1.224.49<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs471\">1.070.88<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs472\">3.148.07<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs473\">2.673.60<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs474\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>sg<span class=\"_ _1\"></span>e-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs475\">ste<span class=\"_ _1\"></span>llt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _c6\"> </span>-2.654.265<span class=\"_ _0\"> </span><span class=\"fc9\">-2.790.4<span class=\"_ _1\"></span>20<span class=\"_ _0\"> </span></span>-1.615.623<span class=\"_ _0\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>.456.220<span class=\"_ _0\"> </span></span>-1.09<span class=\"_ _1\"></span>6.197<span class=\"_ _bc\"> </span><span class=\"fc9\">-950.528<span class=\"_ _0\"> </span></span>-2.730.7<span class=\"_ _1\"></span>02<span class=\"_ _195\"> </span><span class=\"fc9\">-2.382.59<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs476\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs477\">geh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs478\">-233.516<span class=\"_ _24\"> </span><span class=\"fc9\">112<span class=\"_ _1\"></span>.116<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs479\">-178.300<span class=\"_ _bc\"> </span><span class=\"fc9\">-106.984<span class=\"_ _21\"> </span></span>-78.970<span class=\"_ _21\"> </span><span class=\"fc9\">-38.271<span class=\"_ _bc\"> </span></span>-201.466<span class=\"_ _be\"> </span><span class=\"fc9\">-173.5<span class=\"_ _1\"></span>30<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs47a\">Ge<span class=\"_ _1\"></span>samtk<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>pit<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>serge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>144.478<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs47b\">-57.85<span class=\"_ _1\"></span>3<span class=\"_ _196\"> </span><span class=\"fc5\">46.706<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs47c\">18.527<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs47d\">28.443<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs47e\">29.154<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs47f\">71.530<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs480\">29.502<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs481\">Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>eran<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>serg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _197\"> </span>1.010.85<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs482\">-740.632<span class=\"_ _24\"> </span><span class=\"fc5\">183<span class=\"_ _1\"></span>.108<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs483\">-15.720<span class=\"_ _24\"> </span><span class=\"fc5\">130.<span class=\"_ _1\"></span>074<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs484\">-14.845<span class=\"_ _24\"> </span><span class=\"fc5\">293.<span class=\"_ _1\"></span>611<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs485\">-13.887<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs486\">Ert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> Al<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Finan<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs487\">in<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _14f\"> </span>2<span class=\"_ _1\"></span>6.252<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs488\">18.701<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs489\">-1.040<span class=\"_ _cf\"> </span><span class=\"fc9\">105<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs48a\">339<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs48b\">25<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs48c\">226<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs48d\">2.918<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs48e\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _198\"> </span>-908.340<span class=\"_ _24\"> </span><span class=\"fc9\">646<span class=\"_ _1\"></span>.350<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs48f\">-135.362<span class=\"_ _14d\"> </span><span class=\"fc9\">34.142<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs490\">-101.970<span class=\"_ _14d\"> </span><span class=\"fc9\">43.974<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs491\">-222.307<span class=\"_ _bd\"> </span><span class=\"fc9\">4<span class=\"_ _1\"></span>0.471<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs492\">Erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>15.712<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs493\">17.728<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs494\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs495\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs496\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs497\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs498\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs499\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs49a\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>erge<span class=\"_ _1\"></span>bn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _19a\"> </span>-47.424<span class=\"_ _21\"> </span><span class=\"fc9\">-38.910<span class=\"_ _bd\"> </span></span>-2.920<span class=\"_ _2d\"> </span><span class=\"fc9\">-1.9<span class=\"_ _1\"></span>02<span class=\"_ _2d\"> </span></span>-1.012<span class=\"_ _bd\"> </span><span class=\"fc9\">-1.134<span class=\"_ _2d\"> </span></span>-8.2<span class=\"_ _1\"></span>70<span class=\"_ _19b\"> </span><span class=\"fc9\">-1.307<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs49b\">And<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _170\"> </span>-130.752<span class=\"_ _bc\"> </span><span class=\"fc9\">-115.272<span class=\"_ _21\"> </span></span>-71.958<span class=\"_ _21\"> </span><span class=\"fc9\">-73.472<span class=\"_ _21\"> </span></span>-44.003<span class=\"_ _21\"> </span><span class=\"fc9\">-37.611<span class=\"_ _21\"> </span></span>-96.418<span class=\"_ _c7\"> </span><span class=\"fc9\">-52.424<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs49c\">Oper<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ves <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ner<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s <span class=\"_ _34\"> </span>385.877<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs49d\">273.018<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs49e\">217.976<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs49f\">240.724<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4a0\">32.758<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4a1\">72.491<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4a2\">182.751<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4a3\">93.250<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4a4\">We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esch<span class=\"_ _1\"></span>\u00e4f<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>- od<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>irmen<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4a5\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4a6\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4a7\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4a8\">-159<span class=\"_ _177\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>84<span class=\"_ _47\"> </span></span>-75.4<span class=\"_ _1\"></span>80<span class=\"_ _27\"> </span><span class=\"fc9\">-26.1<span class=\"_ _1\"></span>77<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4a9\">We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mat<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te <span class=\"_ _32\"> </span>-1<span class=\"_ _67\"> </span><span class=\"fc9\">0<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4aa\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4ab\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4ac\">-3.231<span class=\"_ _67\"> </span><span class=\"fc9\">0<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4ad\">-6.264<span class=\"_ _c7\"> </span><span class=\"fc9\">-18.666<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4ae\">Ergebnis vor S<span class=\"_ _1\"></span>teuern<span class=\"_ _1\"></span> <span class=\"_ _19d\"> </span>385.876<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4af\">273.018<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4b0\">217.976<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4b1\">240.724<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4b2\">29.368<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4b3\">72.307<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4b4\">101.007<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4b5\">48.407<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4b6\">Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rn <span class=\"_ _19e\"> </span>-79.355<span class=\"_ _21\"> </span><span class=\"fc9\">-27.737<span class=\"_ _21\"> </span></span>-24.311<span class=\"_ _21\"> </span><span class=\"fc9\">-47.031<span class=\"_ _21\"> </span></span>-13.381<span class=\"_ _21\"> </span><span class=\"fc9\">-14.399<span class=\"_ _21\"> </span></span>-48.462<span class=\"_ _c7\"> </span><span class=\"fc9\">-35.10<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4b7\">Perio<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s <span class=\"_ _19f\"> </span>306.521<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4b8\">245.281<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4b9\">193.665<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4ba\">193.693<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4bb\">15.987<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4bc\">57.908<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4bd\">52.545<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4be\">13.305<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4bf\">Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1a0\"> </span>Gruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _4b\"> </span>Ko<span class=\"_ _1\"></span>nsolidierung <span class=\"_ _1a1\"> </span>Gesamt<span class=\"_ _1\"></span> </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4c0\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4c1\">2022 </div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4c2\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4c3\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4c4\">2022 </div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4c5\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4c6\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4c7\">2022 </div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4c8\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4c9\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4ca\">2022 </div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4cb\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs4cc\"><div class=\"t m1 x0 h2e y171 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4cd\">Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nisc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Erge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>65.705<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4ce\">36.923<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4cf\">198.873<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4d0\">128.465<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4d1\">12.559<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4d2\">-8.771<span class=\"_ _1d\"> </span><span class=\"fc5\">1.208.099<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4d3\">1.138.80<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4d4\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lter<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4d5\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _1a2\"> </span>617.638<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4d6\">483.181<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4d7\">1.652.24<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4d8\">1.399.71<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4d9\">-1.068.06<span class=\"_ _1\"></span>3<span class=\"_ _bf\"> </span><span class=\"fc9\">-91<span class=\"_ _1\"></span>3.868<span class=\"_ _1a3\"> </span></span>10.921.8<span class=\"_ _1\"></span>25<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4da\">9.737.64<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4db\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>sg<span class=\"_ _1\"></span>e-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4dc\">ste<span class=\"_ _1\"></span>llt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4dd\">-560.300<span class=\"_ _bc\"> </span><span class=\"fc9\">-412.503<span class=\"_ _0\"> </span></span>-1.3<span class=\"_ _1\"></span>27.773<span class=\"_ _0\"> </span><span class=\"fc9\">-1.197<span class=\"_ _1\"></span>.568<span class=\"_ _24\"> </span></span>719.561<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4de\">664.009<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4df\">-9.265.29<span class=\"_ _1\"></span>9<span class=\"_ _195\"> </span><span class=\"fc9\">-8.525.826<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4e0\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4e1\">geh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1a4\"> </span>8.367<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4e2\">-33.755<span class=\"_ _bc\"> </span><span class=\"fc5\">-125.603<span class=\"_ _21\"> </span></span>-73.683<span class=\"_ _24\"> </span><span class=\"fc5\">361.<span class=\"_ _1\"></span>061<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4e3\">241.088<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4e4\">-448.427<span class=\"_ _c7\"> </span><span class=\"fc9\">-73.019<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4e5\">Ge<span class=\"_ _1\"></span>samtk<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>pit<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>serge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>42.<span class=\"_ _1\"></span>833<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4e6\">23.600<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs4e7\">12.435<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4e8\">-11.23<span class=\"_ _1\"></span>1<span class=\"_ _47\"> </span><span class=\"fc5\">-62.170<span class=\"_ _47\"> </span></span>-43.91<span class=\"_ _1\"></span>3<span class=\"_ _24\"> </span><span class=\"fc5\">284.255<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs4e9\">-12.21<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4ea\">Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>eran<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>serg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>274.19<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4eb\">30.784<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4ec\">50.780<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4ed\">-8.756<span class=\"_ _21\"> </span><span class=\"fc5\">-49.557<span class=\"_ _21\"> </span></span>-46.640<span class=\"_ _c0\"> </span><span class=\"fc5\">1.8<span class=\"_ _1\"></span>93.068<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4ee\">-809.696<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4ef\">Ert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> Al<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Finan<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4f0\">in<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _1a5\"> </span>543<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4f1\">379<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4f2\">5.579<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4f3\">15.728<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4f4\">-55<span class=\"_ _3e\"> </span><span class=\"fc9\">-54<span class=\"_ _196\"> </span></span>31<span class=\"_ _1\"></span>.844<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4f5\">37.802<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4f6\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _198\"> </span>-231.908<span class=\"_ _bd\"> </span><span class=\"fc9\">-7.563<span class=\"_ _21\"> </span></span>-44.678<span class=\"_ _21\"> </span><span class=\"fc9\">-18.762<span class=\"_ _21\"> </span></span>-12.558<span class=\"_ _c2\"> </span><span class=\"fc9\">2.781<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4f7\">-1.657.12<span class=\"_ _1\"></span>3<span class=\"_ _21\"> </span><span class=\"fc9\">741.393<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4f8\">Erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _171\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4f9\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4fa\">754<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4fb\">559<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4fc\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4fd\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs4fe\">16.466<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs4ff\">18.287<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs500\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>erge<span class=\"_ _1\"></span>bn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _13f\"> </span>-577<span class=\"_ _99\"> </span><span class=\"fc9\">-316<span class=\"_ _47\"> </span></span>-86.23<span class=\"_ _1\"></span>3<span class=\"_ _47\"> </span><span class=\"fc9\">-89.13<span class=\"_ _1\"></span>1<span class=\"_ _196\"> </span></span>47.944<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs501\">46.554<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs502\">-98.492<span class=\"_ _c7\"> </span><span class=\"fc9\">-86.146<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs503\">And<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-33.945<span class=\"_ _47\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.688<span class=\"_ _bc\"> </span></span>-142.463<span class=\"_ _bc\"> </span><span class=\"fc9\">-115.340<span class=\"_ _c2\"> </span></span>1.667<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs504\">6.130<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs505\">-517.872<span class=\"_ _be\"> </span><span class=\"fc9\">-406.67<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs506\">Oper<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ves <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upp<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ner<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s <span class=\"_ _114\"> </span>74<span class=\"_ _1\"></span>.016<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs507\">41.519<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs508\">-17.38<span class=\"_ _1\"></span>8<span class=\"_ _47\"> </span><span class=\"fc9\">-87.237<span class=\"_ _67\"> </span></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs509\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs50a\">875.990<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs50b\">633.765<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs50c\">We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esch<span class=\"_ _1\"></span>\u00e4f<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>- od<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>irmen<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs50d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs50e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs50f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs510\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs511\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs512\">-75.639<span class=\"_ _c7\"> </span><span class=\"fc9\">-26.361<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs513\">We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mat<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te <span class=\"_ _1a6\"> </span>-9.778<span class=\"_ _2d\"> </span><span class=\"fc9\">-3.<span class=\"_ _1\"></span>041<span class=\"_ _2d\"> </span></span>-8.388<span class=\"_ _67\"> </span><span class=\"fc9\">0<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs514\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs515\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs516\">-27.662<span class=\"_ _c7\"> </span><span class=\"fc9\">-21.707<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs517\">Ergebnis vor S<span class=\"_ _1\"></span>teuern<span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>64.238<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs518\">38.478<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs519\">-25.77<span class=\"_ _1\"></span>6<span class=\"_ _47\"> </span><span class=\"fc9\">-87.237<span class=\"_ _67\"> </span></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs51a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs51b\">772.689<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs51c\">585.697<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs51d\">Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rn <span class=\"_ _19e\"> </span>-26.603<span class=\"_ _21\"> </span><span class=\"fc9\">-23.251<span class=\"_ _bd\"> </span></span>-4.331<span class=\"_ _196\"> </span><span class=\"fc9\">25<span class=\"_ _1\"></span>.826<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs51e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs51f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs520\">-196.443<span class=\"_ _be\"> </span><span class=\"fc9\">-121.69<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs521\">Perio<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s <span class=\"_ _1a7\"> </span>37.635<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs522\">15.227<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs523\">-30.10<span class=\"_ _1\"></span>7<span class=\"_ _47\"> </span><span class=\"fc9\">-61.411<span class=\"_ _67\"> </span></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs524\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs525\">576.246<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs526\">464.003<span class=\"_ _3ca\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "<div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gs528\">1.<span class=\"_ _7\"> </span>V<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gs529\">ERSICHER<span class=\"_ _1\"></span>U<span class=\"_ _d\"></span>NGSVER<span class=\"_ _a\"></span>TR\u00c4GE<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs52a\">Die <span class=\"_ _a\"></span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Bilanzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>Bewertu<span class=\"_ _d\"></span>ngsmethod<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>sind i<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>er A<span class=\"_ _a\"></span>nhanga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gabe <span class=\"_ _a\"></span>25.3.<span class=\"_ _a\"></span> (<span class=\"_ _d\"></span>R\u00fcck-)<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4ge </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs52b\">ab Seite 1<span class=\"_ _a\"></span>49 dargel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt. <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs52c\">W<span class=\"_ _a\"></span>o f\u00fcr<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e b<span class=\"_ _d\"></span>esse<span class=\"_ _d\"></span>re <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>esb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rkeit di<span class=\"_ _a\"></span>enlich, <span class=\"_ _a\"></span>wu<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den die folg<span class=\"_ _a\"></span>enden IFRS 1<span class=\"_ _a\"></span>7-Bezei<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _d\"></span>ungen in i<span class=\"_ _a\"></span>hrer K<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rzfass<span class=\"_ _a\"></span>ung verw<span class=\"_ _a\"></span>endet. </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs52d\">Kurzbeze<span class=\"_ _1\"></span>ichnung <span class=\"_ _71\"> </span><span class=\"fs7\">L<span class=\"_ _1\"></span>angbezeichnun<span class=\"_ _1\"></span>g <span class=\"_ _154\"> </span>Englis<span class=\"_ _1\"></span>che Langbez<span class=\"_ _1\"></span>eichnung </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs52e\">AIC<span class=\"_ _1\"></span> <span class=\"_ _ad\"> </span>Verm\u00f6gensw<span class=\"_ _1\"></span>erte f\u00fcr no<span class=\"_ _1\"></span>ch nicht abgew<span class=\"_ _1\"></span>ickelte Versi<span class=\"_ _1\"></span>cherungsf\u00e4lle<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Assets <span class=\"_ _1\"></span>for Incurred Claims<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs52f\">ARC<span class=\"_ _1\"></span> <span class=\"_ _70\"> </span>Verm\u00f6genswerte f\u00fc<span class=\"_ _1\"></span>r zuk\u00fcnftig<span class=\"_ _1\"></span>en Versiche<span class=\"_ _1\"></span>rungs<span class=\"_ _1\"></span>schutz <span class=\"_ _36\"> </span>A<span class=\"_ _1\"></span>ssets for Remain<span class=\"_ _1\"></span>ing Coverage<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs530\">CSM<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>Vertragliche Ser<span class=\"_ _1\"></span>vicemarg<span class=\"_ _1\"></span>e <span class=\"_ _16b\"> </span>Contractual Servi<span class=\"_ _1\"></span>ce Margin<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs531\">FCF<span class=\"_ _1\"></span> <span class=\"_ _19a\"> </span>Erf\u00fcllung<span class=\"_ _1\"></span>swerte <span class=\"_ _1bd\"> </span>Fulfilment Cash<span class=\"_ _1\"></span> Flows<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs532\">FRA<span class=\"_ _1\"></span> <span class=\"_ _167\"> </span>Vollst\u00e4ndig retros<span class=\"_ _1\"></span>pektiver Ans<span class=\"_ _1\"></span>atz <span class=\"_ _102\"> </span>Full Retrosp<span class=\"_ _1\"></span>ective App<span class=\"_ _1\"></span>roach </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs533\">FVA<span class=\"_ _1\"></span> <span class=\"_ _167\"> </span>Fair-Va<span class=\"_ _1\"></span>lue-Ansatz<span class=\"_ _1\"></span> <span class=\"_ _1be\"> </span>Fair Value A<span class=\"_ _1\"></span>pproach<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs534\">GMM<span class=\"_ _1\"></span> <span class=\"_ _102\"> </span>General Measuremen<span class=\"_ _1\"></span>t Model<span class=\"_ _1\"></span> <span class=\"_ _1bf\"> </span>General Measu<span class=\"_ _1\"></span>rement Model<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs535\">LIC<span class=\"_ _1\"></span> <span class=\"_ _fd\"> </span>R<span class=\"_ _1\"></span>\u00fcckstellung f\u00fcr noch n<span class=\"_ _1\"></span>icht abgewi<span class=\"_ _1\"></span>ckelte Ve<span class=\"_ _1\"></span>rsicherun<span class=\"_ _1\"></span>gsf\u00e4lle <span class=\"_ _27\"> </span>Liability for Incurr<span class=\"_ _1\"></span>ed Claims<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs536\">LoR<span class=\"_ _1\"></span>eCo<span class=\"_ _1\"></span> <span class=\"_ _119\"> </span>Ver<span class=\"_ _d\"></span>lustr\u00fcc<span class=\"_ _1\"></span>kerstattun<span class=\"_ _1\"></span>gskomponente<span class=\"_ _1\"></span> <span class=\"_ _119\"> </span>Loss R<span class=\"_ _1\"></span>ecovery Comp<span class=\"_ _1\"></span>onent </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs537\">LRC<span class=\"_ _1\"></span> <span class=\"_ _1c0\"> </span>Deckungsr\u00fcc<span class=\"_ _1\"></span>kstellung<span class=\"_ _1\"></span> <span class=\"_ _1c1\"> </span>Liability for R<span class=\"_ _1\"></span>emaining <span class=\"_ _1\"></span>Coverage<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs538\">PAA<span class=\"_ _1\"></span> <span class=\"_ _1c2\"> </span>Premium A<span class=\"_ _1\"></span>llocation Approa<span class=\"_ _1\"></span>ch <span class=\"_ _1c3\"> </span>Premium A<span class=\"_ _1\"></span>llocation Approa<span class=\"_ _1\"></span>ch </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs539\">PVF<span class=\"_ _1\"></span>CF<span class=\"_ _1\"></span> <span class=\"_ _104\"> </span>B<span class=\"_ _1\"></span>arwert zuk\u00fcn<span class=\"_ _1\"></span>ftiger Zahlungs<span class=\"_ _1\"></span>str\u00f6me <span class=\"_ _111\"> </span>Present Value of Fu<span class=\"_ _1\"></span>ture Cash Flows<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs53a\">RA <span class=\"_ _1c4\"> </span>Risikoanpassu<span class=\"_ _1\"></span>ng <span class=\"_ _1c5\"> </span>Risk Ad<span class=\"_ _1\"></span>justment </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs53b\">VFA<span class=\"_ _1\"></span> <span class=\"_ _167\"> </span>Variable <span class=\"_ _1\"></span>Fee App<span class=\"_ _1\"></span>roach <span class=\"_ _16f\"> </span>Var<span class=\"_ _a\"></span>iab<span class=\"_ _1\"></span>le Fee A<span class=\"_ _1\"></span>pproach<span class=\"_ _1\"></span> </div><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gs53c\">1.1.<span class=\"ff5b\"> </span>\u00dcbersicht<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs53d\">Der <span class=\"_ _3\"></span>Por<span class=\"_ _d\"></span>tfoli<span class=\"_ _a\"></span>ostatus <span class=\"_ _3\"></span>wird <span class=\"_ _1\"></span>vor <span class=\"_ _3\"></span>et<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>aig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Konsolidie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gss<span class=\"_ _a\"></span>chritten <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>estgelegt <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>ist <span class=\"_ _1\"></span>entscheide<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>ob <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Po<span class=\"_ _a\"></span>rtfolio <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs53e\">sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>als <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>swer<span class=\"_ _a\"></span>t <span class=\"_ _f\"> </span>oder <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erbindli<span class=\"_ _d\"></span>chk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _e\"></span>ausge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wird. <span class=\"_ _e\"></span>Nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>minieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>kon<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>erninte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs53f\">T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>ansaktio<span class=\"_ _a\"></span>nen <span class=\"_ _e\"></span>wird <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Status <span class=\"_ _3\"></span>nicht <span class=\"_ _e\"></span>erneut <span class=\"_ _3\"></span>ermittelt. <span class=\"_ _3\"></span>Dassel<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>gilt <span class=\"_ _3\"></span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>Ermittl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _e\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>stkom<span class=\"_ _a\"></span>ponente <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>der </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs540\">damit ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>herg<span class=\"_ _a\"></span>ehenden Zuo<span class=\"_ _a\"></span>rdnung <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u201e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>laste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d\u201c od<span class=\"_ _a\"></span>er \u201enich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> belast<span class=\"_ _a\"></span>end\u201c.<span class=\"_ _3ca\"> </span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs542\">Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _1c6\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23 </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs543\">PAA<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs544\">GMM<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs545\">VFA<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs546\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs547\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs548\">Verm\u00f6gens<span class=\"_ _1\"></span>werte a<span class=\"_ _1\"></span>us ausgestellt<span class=\"_ _1\"></span>en Versicheru<span class=\"_ _1\"></span>ngsvertr\u00e4<span class=\"_ _1\"></span>gen <span class=\"_ _1b1\"> </span>-5.597<span class=\"_ _33\"> </span>229.916<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs549\">1.384<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs54a\">229.491<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs54b\">Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>uk\u00fc<span class=\"_ _1\"></span>nfti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>hut<span class=\"_ _1\"></span>z (A<span class=\"_ _3\"></span>RC)<span class=\"_ _1\"></span> <span class=\"_ _5c\"> </span>17.945<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs54c\">314.238<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs54d\">1.404<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs54e\">333.587<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs54f\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _e7\"> </span>8<span class=\"_ _1\"></span>24.480<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs550\">6.599<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs551\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1c7\"> </span>-240.463<span class=\"_ _1c8\"> </span>-1.542<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs552\">Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1c9\"> </span>-269.779<span class=\"_ _1c8\"> </span>-3.653<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs553\">Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cke<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>\u00e4ll<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>-23.542<span class=\"_ _36\"> </span>-84.322<span class=\"_ _1a1\"> </span>-20<span class=\"_ _6e\"> </span>-107.884<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs554\">Als <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>erm\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>etz<span class=\"_ _1\"></span>te A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chlu<span class=\"_ _1\"></span>ssk<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>3.788<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs555\">Verm\u00f6gens<span class=\"_ _1\"></span>werte a<span class=\"_ _1\"></span>us gehaltenen R<span class=\"_ _1\"></span>\u00fcckversicher<span class=\"_ _1\"></span>ungsvert<span class=\"_ _1\"></span>r\u00e4gen<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>1.257.432<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs556\">550.866<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs557\">1.808.29<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs558\">Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>uk\u00fc<span class=\"_ _1\"></span>nfti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>hut<span class=\"_ _1\"></span>z (A<span class=\"_ _3\"></span>RC)<span class=\"_ _1\"></span> <span class=\"_ _5c\"> </span>67.558<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs559\">-102.8<span class=\"_ _1\"></span>06<span class=\"_ _1a8\"> </span>-35<span class=\"_ _1\"></span>.248<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs55a\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _e4\"> </span>-1<span class=\"_ _1\"></span>69.030<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs55b\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1cb\"> </span>5.889<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs55c\">Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>60.335<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs55d\">Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cke<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>\u00e4ll<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _fb\"> </span>1.189.8<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs55e\">653.672<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs55f\">1.843.54<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs560\">Verbindlichkeit<span class=\"_ _1\"></span>en aus a<span class=\"_ _1\"></span>usgestell<span class=\"_ _1\"></span>ten Versicherun<span class=\"_ _1\"></span>gsvertr\u00e4<span class=\"_ _1\"></span>gen <span class=\"_ _5c\"> </span>-<span class=\"_ _1\"></span>7.841.483<span class=\"_ _43\"> </span>-<span class=\"_ _1\"></span>3.014.82<span class=\"_ _1\"></span>3<span class=\"_ _4c\"> </span>-26.896.421<span class=\"_ _c2\"> </span>-37.804.09<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs561\">Deck<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sr<span class=\"_ _1\"></span>\u00fcckst<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>) <span class=\"_ _1cd\"> </span>-1.845<span class=\"_ _1\"></span>.696<span class=\"_ _43\"> </span>-2.368<span class=\"_ _1\"></span>.596<span class=\"_ _4c\"> </span>-26.072<span class=\"_ _1\"></span>.494<span class=\"_ _1ce\"> </span>-30.28<span class=\"_ _1\"></span>6.786<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs562\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _1c9\"> </span>-1.725.833<span class=\"_ _19b\"> </span>-19.974.708<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs563\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1c7\"> </span>-148.464<span class=\"_ _35\"> </span>-981.72<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs564\">Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1c9\"> </span>-494.299<span class=\"_ _123\"> </span>-5.116.0<span class=\"_ _1\"></span>64<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs565\">R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> no<span class=\"_ _1\"></span>ch n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>bg<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>elte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sf\u00e4<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _119\"> </span>-5.<span class=\"_ _1\"></span>995.787<span class=\"_ _35\"> </span>-646.227<span class=\"_ _35\"> </span>-823.9<span class=\"_ _1\"></span>27<span class=\"_ _65\"> </span>-7.465.9<span class=\"_ _1\"></span>41<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs566\">Als <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>erbi<span class=\"_ _1\"></span>ndl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>esetz<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chlu<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _1cf\"> </span>-51.365<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs567\">Verbindlichkeit<span class=\"_ _1\"></span>en aus gehal<span class=\"_ _1\"></span>tenen R\u00fc<span class=\"_ _1\"></span>ckversiche<span class=\"_ _1\"></span>rungsvert<span class=\"_ _1\"></span>r\u00e4gen <span class=\"_ _9e\"> </span>8.924<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs568\">-33.10<span class=\"_ _1\"></span>5<span class=\"_ _1a8\"> </span>-24.1<span class=\"_ _1\"></span>81<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs569\">Deck<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sr<span class=\"_ _1\"></span>\u00fcckst<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>) <span class=\"_ _c9\"> </span>-3.63<span class=\"_ _1\"></span>0<span class=\"_ _1d0\"> </span>-31.58<span class=\"_ _1\"></span>7<span class=\"_ _1a8\"> </span>-35.2<span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs56a\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _1d1\"> </span>-59.851<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs56b\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1cb\"> </span>2.053<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs56c\">Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>26.211<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs56d\">R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> no<span class=\"_ _1\"></span>ch n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>bg<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>elte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sf\u00e4<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _ad\"> </span>1<span class=\"_ _1\"></span>2.554<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs56e\">-1.518<span class=\"_ _1d2\"> </span>11.036<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5e ff58 fs22 fcc sc0 ls4 ws0 gs570\">Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _1c6\"> </span><span class=\"fs1c\">3<span class=\"_ _1\"></span>1.12.2022<span class=\"_ _1\"></span> </span></div><div class=\"t m1 h5e ff58 fs22 fcc sc0 ls4 ws0 gs571\">  <span class=\"_ _68\"> </span><span class=\"fs1c\">PAA<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs572\">GMM<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs573\">VFA<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs574\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs575\"><div class=\"t m1 x0 h5f y77e ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs576\">Verm\u00f6gens<span class=\"_ _1\"></span>werte a<span class=\"_ _1\"></span>us ausgestellt<span class=\"_ _1\"></span>en Versicheru<span class=\"_ _1\"></span>ngsvertr\u00e4<span class=\"_ _1\"></span>gen <span class=\"_ _19f\"> </span>6.069<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs577\">121.696<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs578\">2.525<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs579\">140.774<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs57a\">Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>uk\u00fc<span class=\"_ _1\"></span>nfti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>hut<span class=\"_ _1\"></span>z (A<span class=\"_ _3\"></span>RC)<span class=\"_ _1\"></span> <span class=\"_ _1d3\"> </span>8.502<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs57b\">189.354<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs57c\">2.527<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs57d\">200.383<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs57e\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _1d4\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs57f\">637.932<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs580\">3.905<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs581\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1d5\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs582\">-175.722<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs583\">-693<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs584\">Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1d6\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs585\">-272.856<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs586\">-685<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs587\">Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cke<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>\u00e4ll<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1d7\"> </span>-2.433<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs588\">-67.658<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs589\">-2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs58a\">-70.093<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs58b\">Als <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>erm\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>etz<span class=\"_ _1\"></span>te A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chlu<span class=\"_ _1\"></span>ssk<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _186\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs58c\">10.484<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs58d\">Verm\u00f6gens<span class=\"_ _1\"></span>werte a<span class=\"_ _1\"></span>us gehaltenen R<span class=\"_ _1\"></span>\u00fcckversicher<span class=\"_ _1\"></span>ungsvert<span class=\"_ _1\"></span>r\u00e4gen<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>1.332.0<span class=\"_ _1\"></span>13<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs58e\">542.495<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs58f\">1.874.50<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs590\">Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>uk\u00fc<span class=\"_ _1\"></span>nfti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>hut<span class=\"_ _1\"></span>z (A<span class=\"_ _3\"></span>RC)<span class=\"_ _1\"></span> <span class=\"_ _5c\"> </span>4<span class=\"_ _1\"></span>6.405<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs591\">-66.05<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs592\">-19.64<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs593\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _1d4\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs594\">-138.757<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs595\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1d5\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs596\">3.364<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs597\">Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1d6\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs598\">69.343<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs599\">Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cke<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>\u00e4ll<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1d8\"> </span>1.285.60<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs59a\">608.545<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs59b\">1.894.15<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs59c\">Verbindlichkeit<span class=\"_ _1\"></span>en aus a<span class=\"_ _1\"></span>usgestell<span class=\"_ _1\"></span>ten Versicherun<span class=\"_ _1\"></span>gsvertr\u00e4<span class=\"_ _1\"></span>gen <span class=\"_ _ae\"> </span>-7.280.4<span class=\"_ _1\"></span>14<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs59d\">-2.738<span class=\"_ _1\"></span>.574<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs59e\">-26.29<span class=\"_ _1\"></span>1.427<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs59f\">-36.37<span class=\"_ _1\"></span>0.374<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5a0\">Deck<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sr<span class=\"_ _1\"></span>\u00fcckst<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>) <span class=\"_ _1cd\"> </span>-<span class=\"_ _1\"></span>1.688.61<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5a1\">-2.187<span class=\"_ _1\"></span>.162<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5a2\">-25.48<span class=\"_ _1\"></span>6.127<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5a3\">-29.36<span class=\"_ _1\"></span>1.903<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5a4\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _1d4\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5a5\">-1.525.36<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5a6\">-19.354.1<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5a7\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1d5\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5a8\">-167.595<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5a9\">-963.615<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5aa\">Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1d6\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5ab\">-494.203<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5ac\">-5.168.34<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5ad\">R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> no<span class=\"_ _1\"></span>ch n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>bg<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>elte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sf\u00e4<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _39\"> </span>-5.591.800<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5ae\">-551.412<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5af\">-805.300<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5b0\">-6.948.51<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5b1\">Als <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>erbi<span class=\"_ _1\"></span>ndl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>esetz<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chlu<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _86\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5b2\">-59.959<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5b3\">Verbindlichkeit<span class=\"_ _1\"></span>en aus gehal<span class=\"_ _1\"></span>tenen R\u00fc<span class=\"_ _1\"></span>ckversiche<span class=\"_ _1\"></span>rungsvert<span class=\"_ _1\"></span>r\u00e4gen <span class=\"_ _167\"> </span>-5.8<span class=\"_ _1\"></span>37<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5b4\">-31.90<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5b5\">-37.74<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5b6\">Deck<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sr<span class=\"_ _1\"></span>\u00fcckst<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>) <span class=\"_ _1d9\"> </span>-22.24<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5b7\">-30.58<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5b8\">-52.83<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5b9\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _1d4\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5ba\">-61.026<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5bb\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1d5\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5bc\">1.830<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5bd\">Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1d6\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5be\">28.610<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5bf\">R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> no<span class=\"_ _1\"></span>ch n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>bg<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>elte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sf\u00e4<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _fd\"> </span>16.407<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5c0\">-1.319<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5c1\">15.088<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs5c2\">Entwickl<span class=\"_ _1\"></span>ung \u2013 (R\u00fcck<span class=\"_ _1\"></span>-)Versic<span class=\"_ _1\"></span>herungsvert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span><span class=\"fs1c\">2023 <span class=\"_ _1db\"> </span><span class=\"fcc\">2022 </span></span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs5c3\">Alle Bewe<span class=\"_ _1\"></span>rtungsmode<span class=\"_ _1\"></span>lle <span class=\"_ _16f\"> </span><span class=\"fs1c\">ausg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>llt<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs5c4\">gehalte<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs5c5\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5c6\">ausgeste<span class=\"_ _1\"></span>llt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5c7\">gehalte<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5c8\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs5c9\"><div class=\"t m1 x0 h5f y7bf ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs5ca\">Vert<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>cema<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>.1.<span class=\"_ _1\"></span> <span class=\"_ _1dc\"> </span>-5.936<span class=\"_ _1\"></span>.082<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs5cb\">97.951<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs5cc\">-5.838<span class=\"_ _1\"></span>.131<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5cd\">-5.165<span class=\"_ _1\"></span>.945<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5ce\">62.616<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5cf\">-5.103<span class=\"_ _1\"></span>.329<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs5d0\">Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nisc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Erge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _19d\"> </span>62.250<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs5d1\">-12.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs5d2\">49.853<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5d3\">-534.0<span class=\"_ _1\"></span>30<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5d4\">31.377<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5d5\">-502.6<span class=\"_ _1\"></span>53<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5d6\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1dd\"> </span>612.587<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5d7\">-12.051<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5d8\">600.536<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5d9\">589.749<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5da\">4.398<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5db\">594.147<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5dc\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _1de\"> </span>612.587<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5dd\">-12.051<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5de\">600.536<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5df\">589.749<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5e0\">4.398<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5e1\">594.147<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5e2\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1df\"> </span>-550.337<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5e3\">-346<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5e4\">-550.683<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5e5\">-1.123.77<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5e6\">26.979<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5e7\">-1.096.80<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5e8\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>-136.<span class=\"_ _1\"></span>282<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5e9\">-55.856<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5ea\">-192.138<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5eb\">-851.581<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5ec\">5.794<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5ed\">-845.787<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5ee\">Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>t w<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _109\"> </span>-414.0<span class=\"_ _1\"></span>55<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5ef\">55.510<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5f0\">-358.545<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5f1\">-272.198<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5f2\">21.185<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5f3\">-251.013<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5f4\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>-59.032<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5f5\">5.481<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs5f6\">-53.551<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5f7\">-38.509<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5f8\">2.458<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs5f9\">-36.051<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs5fa\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _1e0\"> </span>3.218<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs5fb\">-6.916<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs5fc\">-3.698<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5fd\">-572.5<span class=\"_ _1\"></span>39<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5fe\">33.835<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs5ff\">-538.7<span class=\"_ _1\"></span>04<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs600\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e1\"> </span>49.072<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs601\">-4.492<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs602\">44.580<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs603\">19.783<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs604\">-721<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs605\">19.062<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs606\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs607\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs608\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs609\">-217.381<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs60a\">2.221<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs60b\">-215.160<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs60c\">Vertr<span class=\"_ _1\"></span>agliche Se<span class=\"_ _1\"></span>rvicemarge <span class=\"_ _1\"></span>Stand 31.12. <span class=\"_ _1d8\"> </span>-5.<span class=\"_ _1\"></span>883.792<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs60d\">86.543<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs60e\">-5.797<span class=\"_ _1\"></span>.249<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs60f\">-5.936<span class=\"_ _1\"></span>.082<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs610\">97.951<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs611\">-5.838<span class=\"_ _1\"></span>.131<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs613\">1.2.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>erw<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>Annahmen<span class=\"_ _a\"></span> </div><div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gsc2\">Kapitalko<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>tensa<span class=\"_ _a\"></span>tz und Kon<span class=\"_ _a\"></span>f<span class=\"_ _1\"></span>idenz<span class=\"_ _a\"></span>niveau </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs614\">D<span class=\"_ _a\"></span>er i<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>e<span class=\"_ _d\"></span>r R<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>anp<span class=\"_ _a\"></span>as<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span> b<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>\u00fcck<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>te K<span class=\"_ _2\"></span>ap<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>tal<span class=\"_ _a\"></span>k<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>at<span class=\"_ _a\"></span>z <span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> VI<span class=\"_ _a\"></span>G-<span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>sg<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>upp<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span> bel<span class=\"_ _a\"></span>\u00e4u<span class=\"_ _a\"></span>ft<span class=\"_ _a\"></span> si<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span> i<span class=\"_ _a\"></span>m G<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>\u00e4f<span class=\"_ _a\"></span>ts<span class=\"_ _d\"></span>j<span class=\"_ _a\"></span>ahr<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>20<span class=\"_ _2\"></span>23 </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs615\">au<span class=\"_ _a\"></span>f <span class=\"_ _a\"></span>6,<span class=\"_ _a\"></span>0<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% <span class=\"_ _a\"></span>(2<span class=\"_ _a\"></span>02<span class=\"_ _a\"></span>2:<span class=\"_ _a\"></span> 6<span class=\"_ _a\"></span>,0<span class=\"_ _a\"></span><span class=\"fsb\"> <span class=\"fsa\">%)<span class=\"_ _a\"></span>. </span></span></span></span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs616\">F\u00fcr <span class=\"_ _11\"> </span>den <span class=\"_ _11\"> </span>Ko<span class=\"_ _a\"></span>nzern <span class=\"_ _11\"> </span>entspric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Risi<span class=\"_ _d\"></span>koanp<span class=\"_ _a\"></span>assung <span class=\"_ _11\"> </span>f\u00fcr <span class=\"_ _f\"> </span>Lebens-, <span class=\"_ _f\"> </span>Kranken- <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>Nichtl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>bens<span class=\"_ _a\"></span>versicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge <span class=\"_ _f\"></span>einem </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs617\">durchs<span class=\"_ _a\"></span>chnittlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Ko<span class=\"_ _a\"></span>nfidenzniv<span class=\"_ _d\"></span>eau <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on 79,5<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% (V<span class=\"_ _a\"></span>orjah<span class=\"_ _d\"></span>r: 79,<span class=\"_ _a\"></span>3<span class=\"fsb\"> </span>%). </span></span></div><div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs618\">Diskontierun<span class=\"_ _a\"></span>gszinssatz<span class=\"_ _a\"></span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs619\">Spot Rates*<span class=\"_ _1\"></span> <span class=\"_ _10c\"> </span><span class=\"fs7\">31.12.2023 <span class=\"_ _1e3\"> </span><span class=\"fc9\">31.12.20<span class=\"_ _1\"></span>22 </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs61a\">1 Jahr<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs61b\">3 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs61c\">5 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs61d\">10 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs61e\">20 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs61f\">30 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs620\">1 Jahr<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs621\">3 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs622\">5 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs623\">10 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs624\">20 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs625\">30 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"c w28 h2d gs626\"><div class=\"t m1 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs627\">ALL<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span>3,36<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs628\">2,44<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs629\">2,32<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs62a\">2,39<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs62b\">2,41<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs62c\">2,52<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs62d\">3,18<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs62e\">3,20<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs62f\">3,13<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs630\">3,09<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs631\">2,76<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs632\">2,73<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs633\">BAM<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>3,31<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs634\">2,39<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs635\">2,27<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs636\">2,34<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs637\">2,36<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs638\">2,48<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs639\">3,13<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs63a\">3,15<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs63b\">3,08<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs63c\">3,04<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs63d\">2,72<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs63e\">2,69<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs63f\">BGN<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>3,3<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs640\">2,39<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs641\">2,27<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs642\">2,34<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs643\">2,36<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs644\">2,48<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs645\">3,13<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs646\">3,15<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs647\">3,08<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs648\">3,04<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs649\">2,72<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs64a\">2,69<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs64b\">CHF<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>1,17<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs64c\">1,10<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs64d\">1,05<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs64e\">1,16<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs64f\">1,49<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs650\">1,71<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs651\">1,06<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs652\">1,23<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs653\">1,34<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs654\">1,49<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs655\">1,58<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs656\">1,76<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs657\">CZK<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>5,18<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs658\">3,68<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs659\">3,41<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs65a\">3,38<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs65b\">3,44<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs65c\">3,45<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs65d\">6,51<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs65e\">5,78<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs65f\">5,05<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs660\">4,60<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs661\">4,38<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs662\">4,17<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs663\">EUR<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>3<span class=\"_ _1\"></span>,36<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs664\">2,44<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs665\">2,32<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs666\">2,39<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs667\">2,41<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs668\">2,52<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs669\">3,18<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs66a\">3,20<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs66b\">3,13<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs66c\">3,09<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs66d\">2,76<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs66e\">2,73<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs66f\">EUR<span class=\"_ _1\"></span> (K<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>) <span class=\"_ _71\"> </span>3,36<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs670\">2,63<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs671\">2,61<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs672\">2,83<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs673\">3,07<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs674\">3,17<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs675\">-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs676\">-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs677\">-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs678\">-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs679\">-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs67a\">-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs67b\">GBP<span class=\"_ _1\"></span> <span class=\"_ _1e4\"> </span>4,74<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs67c\">3,67<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs67d\">3,35<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs67e\">3,28<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs67f\">3,43<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs680\">3,35<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs681\">4,46<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs682\">4,33<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs683\">4,06<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs684\">3,71<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs685\">3,53<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs686\">3,35<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs687\">GEL<span class=\"_ _1\"></span> <span class=\"_ _56\"> </span>14,8<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs688\">13,14<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs689\">12,33<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs68a\">12,07<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs68b\">11,47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs68c\">10,03<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs68d\">10,19<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs68e\">8,72<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs68f\">9,35<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs690\">10,56<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs691\">10,10<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs692\">8,99<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs693\">HRK<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs694\">-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs695\">-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs696\">-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs697\">-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs698\">-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs699\">2,49<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs69a\">3,04<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs69b\">3,35<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs69c\">4,15<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs69d\">4,36<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs69e\">4,19<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs69f\">HUF<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>6<span class=\"_ _1\"></span>,30<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6a0\">5,93<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6a1\">5,71<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6a2\">5,78<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6a3\">6,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6a4\">5,70<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6a5\">13,65<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6a6\">11,34<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6a7\">9,66<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6a8\">8,61<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6a9\">8,03<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6aa\">7,15<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6ab\">MDL<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>3,36<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6ac\">2,44<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6ad\">2,32<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6ae\">2,39<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6af\">2,41<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6b0\">2,52<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6b1\">3,18<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6b2\">3,20<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6b3\">3,13<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6b4\">3,09<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6b5\">2,76<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6b6\">2,73<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6b7\">MKD<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>3,3<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6b8\">2,44<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6b9\">2,32<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6ba\">2,39<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6bb\">2,41<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6bc\">2,52<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6bd\">3,18<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6be\">3,20<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6bf\">3,13<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6c0\">3,09<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6c1\">2,76<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6c2\">2,73<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6c3\">PLN<span class=\"_ _1\"></span> <span class=\"_ _1e5\"> </span>4,95<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6c4\">4,83<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6c5\">4,84<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6c6\">5,10<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6c7\">4,94<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6c8\">4,59<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6c9\">6,40<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6ca\">6,72<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6cb\">6,74<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6cc\">6,65<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6cd\">6,01<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6ce\">5,38<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6cf\">RON<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>6,03<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6d0\">5,99<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6d1\">6,05<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6d2\">6,14<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6d3\">5,67<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6d4\">5,12<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6d5\">6,98<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6d6\">7,25<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6d7\">7,64<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6d8\">8,56<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6d9\">8,01<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6da\">6,91<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6db\">RSD<span class=\"_ _1\"></span> <span class=\"_ _1e4\"> </span>5,09<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6dc\">5,22<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6dd\">5,45<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6de\">6,84<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6df\">7,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6e0\">6,20<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6e1\">4,73<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6e2\">6,21<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6e3\">6,51<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6e4\">7,34<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6e5\">7,09<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6e6\">6,24<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6e7\">TRY<span class=\"_ _1\"></span> <span class=\"_ _57\"> </span>39,34<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6e8\">31,17<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6e9\">24,78<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6ea\">21,36<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6eb\">19,14<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6ec\">15,84<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6ed\">12,32<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6ee\">8,79<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6ef\">8,46<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6f0\">10,21<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6f1\">10,41<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6f2\">9,29<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6f3\">UAH<span class=\"_ _1\"></span> <span class=\"_ _131\"> </span>17,16<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6f4\">19,14<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6f5\">17,47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6f6\">11,18<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6f7\">7,28<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6f8\">6,46<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6f9\">18,36<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6fa\">22,12<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6fb\">21,32<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6fc\">13,78<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6fd\">8,14<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs6fe\">6,99<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs6ff\">USD<span class=\"_ _1\"></span> <span class=\"_ _1e4\"> </span>4,76<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs700\">3,72<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs701\">3,50<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs702\">3,45<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs703\">3,46<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs704\">3,23<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs705\">5,07<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs706\">4,26<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs707\">3,95<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs708\">3,75<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs709\">3,63<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs70a\">3,27<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs70b\">*Ohne <span class=\"_ _a\"></span>Ill<span class=\"_ _1\"></span>iquidit\u00e4tsanpassu<span class=\"_ _d\"></span>ng<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs70c\">Das <span class=\"_ _2\"></span>Croati<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>Insurance <span class=\"_ _4\"></span>B<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>eau <span class=\"_ _a\"></span>erlaubt <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>nter <span class=\"_ _2\"></span>bestimm<span class=\"_ _d\"></span>ten <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>orausset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erwend<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _2\"></span>einer <span class=\"_ _a\"></span>spe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iell<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>erre<span class=\"_ _a\"></span>chneten <span class=\"_ _a\"></span>Zi<span class=\"_ _a\"></span>ns-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs70d\">kurve, die<span class=\"_ _a\"></span> auf B<span class=\"_ _d\"></span>asis vo<span class=\"_ _a\"></span>n EU<span class=\"_ _d\"></span>R-Anleih<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n de<span class=\"_ _a\"></span>r kroa<span class=\"_ _a\"></span>tischen Na<span class=\"_ _a\"></span>tionalbank e<span class=\"_ _a\"></span>rstellt wir<span class=\"_ _a\"></span>d. Da<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r o<span class=\"_ _d\"></span>bige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> T<span class=\"_ _5b\"></span>abe<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span> zwei<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs70e\">untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>EUR-Zins<span class=\"_ _a\"></span>kurven a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gef<span class=\"_ _a\"></span>\u00fchrt.<span class=\"_ _3ca\"> </span> </div><div class=\"c w2a h6d gs710\"><div class=\"t m2 x0 h6e y807 ff58 fs25 fc5 sc0 ls4 ws0\">Illiquidit\u00e4ts<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>npassu<span class=\"_ _a\"></span>ng<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs711\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs712\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"c w29 h2d gs713\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in Basis<span class=\"_ _1\"></span>punkten<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs714\">Alba<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e6\"> </span>41<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs715\">40<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs716\">Bosn<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span>Herz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _1e7\"> </span>56<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs717\">43<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs718\">Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _1e8\"> </span>59<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs719\">61<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs71a\">Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chla<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _1e9\"> </span>56<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs71b\">45<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs71c\">Est<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _1ea\"> </span>41<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs71d\">37<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs71e\">Ge<span class=\"_ _1\"></span>orgi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1eb\"> </span>40<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs71f\">194<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs720\">Kos<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span> <span class=\"_ _1ec\"> </span>41<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs721\">40<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs722\">Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1ed\"> </span>28<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs723\">11<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs724\">Lett<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _1ee\"> </span>41<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs725\">40<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs726\">Lie<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ein <span class=\"_ _1ef\"> </span>39<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs727\">25<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs728\">Litau<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1ea\"> </span>41<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs729\">40<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs72a\">No<span class=\"_ _1\"></span>rdm<span class=\"_ _1\"></span>aze<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>nien<span class=\"_ _1\"></span> <span class=\"_ _1f0\"> </span>41<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs72b\">40<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs72c\">Mol<span class=\"_ _1\"></span>dau<span class=\"_ _1\"></span> <span class=\"_ _1ea\"> </span>41<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs72d\">40<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs72e\">\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _1f1\"> </span>40<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs72f\">37<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs730\">Po<span class=\"_ _1\"></span>len <span class=\"_ _1f2\"> </span>69<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs731\">89<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs732\">Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _1f3\"> </span>35<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs733\">37<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs734\">Se<span class=\"_ _1\"></span>rbien<span class=\"_ _1\"></span> <span class=\"_ _1f4\"> </span>200<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs735\">200<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs736\">Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _1f4\"> </span>40<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs737\">34<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs738\">Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _7d\"> </span>32<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs739\">31<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs73a\">T\u00fcr<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _1f5\"> </span>54<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs73b\">39<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs73c\">Uk<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1eb\"> </span>229<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs73d\">151<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs73e\">Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _1ec\"> </span>52<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs73f\">73<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gs740\">1.3.<span class=\"ff5b\"> </span>Ausg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellte <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _d\"></span>svertr\u00e4ge </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs741\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _134\"> </span><span class=\"fs7\">2023 <span class=\"_ _1db\"> </span><span class=\"fc9\">2022 </span></span></div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs742\">Alle Bewe<span class=\"_ _1\"></span>rtungsmode<span class=\"_ _1\"></span>lle <span class=\"_ _113\"> </span><span class=\"fs7\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _1f6\"> </span>LIC / AI<span class=\"_ _1\"></span>C<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs743\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _1f7\"> </span>LIC / AI<span class=\"_ _1\"></span>C<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs744\">Exkl. Verlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs745\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs746\">Verlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs747\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs748\">Exkl. Verlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs749\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs74a\">Verlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs74b\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs74c\"><div class=\"t m2 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs74d\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _8b\"> </span>20<span class=\"_ _1\"></span>8.090<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs74e\">-7.707<span class=\"_ _43\"> </span>-70.0<span class=\"_ _1\"></span>93<span class=\"_ _23\"> </span><span class=\"fc9\">1<span class=\"_ _1\"></span>13.336<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs74f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs750\">-25.119<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs751\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _1f8\"> </span>-29.288.7<span class=\"_ _1\"></span>29<span class=\"_ _5d\"> </span>-73.1<span class=\"_ _1\"></span>74<span class=\"_ _24\"> </span>-6.94<span class=\"_ _1\"></span>8.512<span class=\"_ _120\"> </span><span class=\"fc9\">-34.410.922<span class=\"_ _43\"> </span>-12<span class=\"_ _1\"></span>.418<span class=\"_ _21\"> </span>-6.44<span class=\"_ _1\"></span>8.414<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs752\">Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _fa\"> </span>-29.080.639<span class=\"_ _5d\"> </span>-80<span class=\"_ _1\"></span>.881<span class=\"_ _24\"> </span>-7.018.<span class=\"_ _1\"></span>605<span class=\"_ _1f9\"> </span><span class=\"fc9\">-34.29<span class=\"_ _1\"></span>7.586<span class=\"_ _5d\"> </span>-<span class=\"_ _1\"></span>12.418<span class=\"_ _21\"> </span>-6.473.<span class=\"_ _1\"></span>533<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs753\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _5c\"> </span>11.195<span class=\"_ _1\"></span>.729<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs754\">13.517<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs755\">-9.552.72<span class=\"_ _1\"></span>0<span class=\"_ _fe\"> </span><span class=\"fc9\">1<span class=\"_ _1\"></span>0.807.468<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs756\">-68.852<span class=\"_ _21\"> </span>-9<span class=\"_ _1\"></span>.526.794<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs757\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>-992.748<span class=\"_ _1b\"> </span>-1.652<span class=\"_ _4c\"> </span>-704.351<span class=\"_ _25\"> </span><span class=\"fc9\">971.79<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs758\">-186<span class=\"_ _1ce\"> </span>-246.939<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs759\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _13c\"> </span>-928.606<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs75a\">-139.005<span class=\"_ _c7\"> </span><span class=\"fc9\">3.620.<span class=\"_ _1\"></span>545<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs75b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs75c\">369.925<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs75d\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _99\"> </span>9.274.375<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs75e\">11.865<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs75f\">-10.39<span class=\"_ _1\"></span>6.076<span class=\"_ _be\"> </span><span class=\"fc9\">15.399.809<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs760\">-69.03<span class=\"_ _1\"></span>8<span class=\"_ _47\"> </span>-9.4<span class=\"_ _1\"></span>03.808<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs761\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _108\"> </span>173.163<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs762\">293<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs763\">34.317<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs764\">-80.480<span class=\"_ _3a\"> </span>57<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs765\">115.927<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs766\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs767\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs768\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs769\">-662.516<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs76a\">-87.242<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs76b\">Ges<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>te e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>r\u00f6m<span class=\"_ _1\"></span>e <span class=\"_ _114\"> </span>-10.251<span class=\"_ _1\"></span>.377<span class=\"_ _26\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs76c\">9.806.53<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs76d\">-9.439.86<span class=\"_ _1\"></span>4<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs76e\">8.830.05<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs76f\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _118\"> </span>-29.884.478<span class=\"_ _5d\"> </span>-68.<span class=\"_ _1\"></span>723<span class=\"_ _24\"> </span>-7.573.8<span class=\"_ _1\"></span>26<span class=\"_ _1f9\"> </span><span class=\"fc9\">-29.080<span class=\"_ _1\"></span>.637<span class=\"_ _5d\"> </span>-<span class=\"_ _1\"></span>80.879<span class=\"_ _21\"> </span>-7.018.6<span class=\"_ _1\"></span>05<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs770\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _19e\"> </span>342.579<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs771\">-8.993<span class=\"_ _4c\"> </span>-107.88<span class=\"_ _1\"></span>4<span class=\"_ _23\"> </span><span class=\"fc9\">20<span class=\"_ _1\"></span>8.090<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs772\">-7.707<span class=\"_ _99\"> </span>-70.09<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs773\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _ff\"> </span>-30.227.0<span class=\"_ _1\"></span>56<span class=\"_ _5d\"> </span>-59.7<span class=\"_ _1\"></span>30<span class=\"_ _24\"> </span>-7.46<span class=\"_ _1\"></span>5.941<span class=\"_ _120\"> </span><span class=\"fc9\">-29.288.729<span class=\"_ _43\"> </span>-73<span class=\"_ _1\"></span>.174<span class=\"_ _21\"> </span>-6.94<span class=\"_ _1\"></span>8.512<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs775\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _1c6\"> </span><span class=\"fs7\">2023 </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs776\">Premium Al<span class=\"_ _1\"></span>locatio<span class=\"_ _1\"></span>n Approach<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span><span class=\"fs7\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _1fa\"> </span>LIC / AI<span class=\"_ _1\"></span>C </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs777\">Exkl. Verlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs778\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs779\">Verlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs77a\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs77b\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs77c\">PVFCF<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs77d\">RA<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs77e\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs77f\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs780\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _160\"> </span>8<span class=\"_ _1\"></span>.502<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs781\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs782\">8.502<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs783\">-2.383<span class=\"_ _3c\"> </span>-50<span class=\"_ _1c\"> </span>-2.43<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs784\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _19e\"> </span>-1<span class=\"_ _1\"></span>.683.360<span class=\"_ _1b\"> </span>-5.25<span class=\"_ _1\"></span>4<span class=\"_ _24\"> </span>-1.688.614<span class=\"_ _48\"> </span>-5.345.181<span class=\"_ _1fb\"> </span>-246.619<span class=\"_ _146\"> </span>-5.591.800<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs785\">Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _1fc\"> </span>-1.674<span class=\"_ _1\"></span>.858<span class=\"_ _cf\"> </span>-5.25<span class=\"_ _1\"></span>4<span class=\"_ _2a\"> </span>-1.<span class=\"_ _1\"></span>680.112<span class=\"_ _24\"> </span>-5.3<span class=\"_ _1\"></span>47.564<span class=\"_ _1fb\"> </span>-246.669<span class=\"_ _21\"> </span>-<span class=\"_ _1\"></span>5.594.233<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs786\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>6.191.529<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs787\">-3.644<span class=\"_ _c7\"> </span>6.187.88<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs788\">-5.194.44<span class=\"_ _1\"></span>1<span class=\"_ _1dd\"> </span>696<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs789\">-5.193.74<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs78a\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lter<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs78b\">rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs78c\">8.531.48<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs78d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs78e\">8.531.48<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs78f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs790\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs791\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs792\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _174\"> </span>8.5<span class=\"_ _1\"></span>31.488<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs793\">8.531.48<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs794\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs795\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>-2.350.06<span class=\"_ _1\"></span>5<span class=\"_ _cf\"> </span>-3.<span class=\"_ _1\"></span>644<span class=\"_ _24\"> </span>-2.353.709<span class=\"_ _48\"> </span>-5.184.335<span class=\"_ _3a\"> </span>696<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs796\">-5.183.63<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs797\">Eing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs798\">techn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Auf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs799\">-603.987<span class=\"_ _12c\"> </span>-603.987<span class=\"_ _48\"> </span>-5.053.578<span class=\"_ _14f\"> </span>-5.053.578<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs79a\">Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs79b\">Umk<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs79c\">-3.644<span class=\"_ _cf\"> </span>-3.6<span class=\"_ _1\"></span>44<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs79d\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>IC <span class=\"_ _1b2\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs79e\">-130.757<span class=\"_ _3a\"> </span>696<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs79f\">-130.061<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7a0\">Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>reib<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1dc\"> </span>-1.746.07<span class=\"_ _1\"></span>8<span class=\"_ _28\"> </span>-1.746.078<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7a1\">Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ff\"> </span>10.106<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7a2\">10.106<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7a3\">-10.106<span class=\"_ _34\"> </span>-10.106<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7a4\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _1fe\"> </span>213<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7a5\">213<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7a6\">-191.574<span class=\"_ _43\"> </span>-15.129<span class=\"_ _1ce\"> </span>-206.7<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7a7\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _1ff\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7a8\">-129.383<span class=\"_ _fc\"> </span>-129.383<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs7a9\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _177\"> </span>6.191.74<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs7aa\">-3.644<span class=\"_ _c7\"> </span>6.188<span class=\"_ _1\"></span>.098<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs7ab\">-5.515<span class=\"_ _1\"></span>.398<span class=\"_ _2b\"> </span>-<span class=\"_ _1\"></span>14.433<span class=\"_ _21\"> </span>-<span class=\"_ _1\"></span>5.529.83<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7ac\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _153\"> </span>126.47<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7ad\">-103<span class=\"_ _25\"> </span>126.367<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7ae\">21.046<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7af\">-7.247<span class=\"_ _200\"> </span>13.799<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs7b0\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _1d8\"> </span>-6.462<span class=\"_ _1\"></span>.103<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs7b1\">-6.462<span class=\"_ _1\"></span>.103<span class=\"_ _c7\"> </span>5.09<span class=\"_ _1\"></span>0.936<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs7b2\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs7b3\">5.090.93<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7b4\">Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _162\"> </span>-8.872.23<span class=\"_ _1\"></span>3<span class=\"_ _28\"> </span>-8.872.233<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7b5\">Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7b6\">techn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Auf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _79\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7b7\">5.090.93<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7b8\">5.090.93<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7b9\">Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a1\"> </span>2.410<span class=\"_ _1\"></span>.130<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7ba\">2.410.13<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7bb\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs7bc\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _17b\"> </span>-1<span class=\"_ _1\"></span>.818.749<span class=\"_ _cf\"> </span>-<span class=\"_ _1\"></span>9.001<span class=\"_ _24\"> </span>-1.827.750<span class=\"_ _24\"> </span>-5.<span class=\"_ _1\"></span>750.980<span class=\"_ _1fb\"> </span>-268.349<span class=\"_ _21\"> </span>-<span class=\"_ _1\"></span>6.019.32<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7bd\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1e1\"> </span>17.94<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7be\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7bf\">17.945<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7c0\">-23.172<span class=\"_ _144\"> </span>-3<span class=\"_ _1\"></span>70<span class=\"_ _99\"> </span>-23<span class=\"_ _1\"></span>.542<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs7c1\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>-1.836.69<span class=\"_ _1\"></span>5<span class=\"_ _cf\"> </span>-9.<span class=\"_ _1\"></span>001<span class=\"_ _24\"> </span>-1.845.696<span class=\"_ _48\"> </span>-5.727.808<span class=\"_ _1fb\"> </span>-267.9<span class=\"_ _1\"></span>79<span class=\"_ _202\"> </span>-5.995.78<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gs7c3\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _1c6\"> </span><span class=\"fs7\">2022<span class=\"_ _1\"></span> </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gs7c4\">Premium Al<span class=\"_ _1\"></span>locatio<span class=\"_ _1\"></span>n Approach<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span><span class=\"fs7\">L<span class=\"_ _1\"></span>RC / ARC <span class=\"_ _1fa\"> </span>LIC / AI<span class=\"_ _1\"></span>C </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs7c5\">Exkl. Verlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs7c6\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs7c7\">Verlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs7c8\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs7c9\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs7ca\">PVFCF<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs7cb\">RA<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs7cc\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs7cd\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7ce\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _1b2\"> </span>2.73<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7cf\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7d0\">2.735<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7d1\">-1.412<span class=\"_ _3c\"> </span>-12<span class=\"_ _1c\"> </span>-1.42<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7d2\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _203\"> </span>-1.422.33<span class=\"_ _1\"></span>8<span class=\"_ _cf\"> </span>-8.626<span class=\"_ _204\"> </span>-1.430.96<span class=\"_ _1\"></span>4<span class=\"_ _24\"> </span>-4.887.461<span class=\"_ _4c\"> </span>-257.70<span class=\"_ _1\"></span>5<span class=\"_ _21\"> </span>-5.145.1<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs7d3\">Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _1fc\"> </span>-<span class=\"_ _1\"></span>1.419.60<span class=\"_ _1\"></span>3<span class=\"_ _1a6\"> </span>-<span class=\"_ _1\"></span>8.626<span class=\"_ _24\"> </span>-1.42<span class=\"_ _1\"></span>8.229<span class=\"_ _2a\"> </span>-<span class=\"_ _1\"></span>4.888.87<span class=\"_ _1\"></span>3<span class=\"_ _1fb\"> </span>-257.717<span class=\"_ _21\"> </span>-5.14<span class=\"_ _1\"></span>6.590<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7d4\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>5.44<span class=\"_ _1\"></span>4.447<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7d5\">3.361<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7d6\">5.447.80<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7d7\">-4.888.47<span class=\"_ _1\"></span>2<span class=\"_ _cf\"> </span>-8.<span class=\"_ _1\"></span>240<span class=\"_ _21\"> </span>-4.896<span class=\"_ _1\"></span>.712<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7d8\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lter<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7d9\">rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7da\">7.516.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7db\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7dc\">7.516.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7dd\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7de\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7df\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7e0\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1a8\"> </span>7.516.<span class=\"_ _1\"></span>801<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7e1\">7.516.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7e2\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7e3\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>-2<span class=\"_ _1\"></span>.075.381<span class=\"_ _158\"> </span>3.361<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7e4\">-2.072.02<span class=\"_ _1\"></span>0<span class=\"_ _24\"> </span>-4.885.445<span class=\"_ _1b\"> </span>-8.240<span class=\"_ _202\"> </span>-4.893.68<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7e5\">Eing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7e6\">techn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Auf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7e7\">-474.570<span class=\"_ _12c\"> </span>-474.570<span class=\"_ _24\"> </span>-4.1<span class=\"_ _1\"></span>88.957<span class=\"_ _14f\"> </span>-4.188.957<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7e8\">Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7e9\">Umk<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7ea\">3.361<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7eb\">3.361<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7ec\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7ed\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>IC <span class=\"_ _205\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7ee\">-696.488<span class=\"_ _1b\"> </span>-8.24<span class=\"_ _1\"></span>0<span class=\"_ _206\"> </span>-704.728<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7ef\">Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>reib<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>-1.600.811<span class=\"_ _28\"> </span>-1.60<span class=\"_ _1\"></span>0.811<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7f0\">Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10c\"> </span>3.027<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7f1\">3.027<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7f2\">-3.027<span class=\"_ _114\"> </span>-3<span class=\"_ _1\"></span>.027<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7f3\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _169\"> </span>35<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7f4\">35<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7f5\">-28.872<span class=\"_ _158\"> </span>1.<span class=\"_ _1\"></span>457<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7f6\">-27.415<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7f7\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7f8\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7f9\">311.989<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7fa\">19.765<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs7fb\">331.754<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs7fc\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _99\"> </span>5.444.482<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs7fd\">3.361<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs7fe\">5.447.84<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs7ff\">-4.605<span class=\"_ _1\"></span>.355<span class=\"_ _54\"> </span>12.982<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs800\">-4.592<span class=\"_ _1\"></span>.373<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs801\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _203\"> </span>-29.<span class=\"_ _1\"></span>616<span class=\"_ _51\"> </span>12<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs802\">-29.604<span class=\"_ _1b0\"> </span>8<span class=\"_ _1\"></span>2.199<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs803\">-155<span class=\"_ _1b\"> </span>82.044<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs804\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _ad\"> </span>-40.0<span class=\"_ _1\"></span>87<span class=\"_ _26\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs805\">-40.087<span class=\"_ _43\"> </span>-66.080<span class=\"_ _1b\"> </span>-1.779<span class=\"_ _99\"> </span>-67.8<span class=\"_ _1\"></span>59<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs806\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _1d8\"> </span>-<span class=\"_ _1\"></span>5.630.03<span class=\"_ _1\"></span>3<span class=\"_ _26\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs807\">-5.630<span class=\"_ _1\"></span>.033<span class=\"_ _27\"> </span>4.<span class=\"_ _1\"></span>130.545<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs808\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs809\">4.130.54<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs80a\">Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _162\"> </span>-7<span class=\"_ _1\"></span>.747.331<span class=\"_ _28\"> </span>-7.747<span class=\"_ _1\"></span>.331<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs80b\">Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs80c\">techn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Auf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs80d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs80e\">4.130.54<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs80f\">4.130.54<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs810\">Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1e1\"> </span>2.117.298<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs811\">2.117.29<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs812\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs813\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _207\"> </span>-1.674<span class=\"_ _1\"></span>.857<span class=\"_ _cf\"> </span>-5.253<span class=\"_ _24\"> </span>-1.680<span class=\"_ _1\"></span>.110<span class=\"_ _2a\"> </span>-<span class=\"_ _1\"></span>5.347.564<span class=\"_ _1fb\"> </span>-<span class=\"_ _1\"></span>246.669<span class=\"_ _21\"> </span>-5.594.<span class=\"_ _1\"></span>233<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs814\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _110\"> </span>8.502<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs815\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs816\">8.502<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs817\">-2.383<span class=\"_ _3c\"> </span>-50<span class=\"_ _1c\"> </span>-2.43<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs818\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>-1<span class=\"_ _1\"></span>.683.360<span class=\"_ _cf\"> </span>-5.<span class=\"_ _1\"></span>254<span class=\"_ _24\"> </span>-1.<span class=\"_ _1\"></span>688.614<span class=\"_ _24\"> </span>-5.345<span class=\"_ _1\"></span>.181<span class=\"_ _1fb\"> </span>-2<span class=\"_ _1\"></span>46.619<span class=\"_ _21\"> </span>-5.5<span class=\"_ _1\"></span>91.800<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs81a\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _208\"> </span><span class=\"fs1c\">2023 <span class=\"_ _1db\"> </span><span class=\"fcc\">2<span class=\"_ _1\"></span>022 </span></span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs81b\">General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _209\"> </span><span class=\"fs1c\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _1f6\"> </span>LIC / A<span class=\"_ _1\"></span>IC<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs81c\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _1f7\"> </span>LIC / AI<span class=\"_ _1\"></span>C</div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs81d\">  <span class=\"_ _a3\"> </span><span class=\"fs1c\">Exkl. Verlust-<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs81e\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs81f\">Verlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs820\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs821\">Exkl. Verlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs822\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs823\">Verlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs824\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs825\"><div class=\"t m1 x0 h5f y85a ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs826\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _8b\"> </span>197.061<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs827\">-7.707<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs828\">-67.658<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs829\">110.527<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs82a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs82b\">-23.695<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs82c\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _19e\"> </span>-2<span class=\"_ _1\"></span>.142.191<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs82d\">-44.971<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs82e\">-551.412<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs82f\">-2.367.17<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs830\">-967<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs831\">-573.091<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs832\">Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _1fc\"> </span>-1.945<span class=\"_ _1\"></span>.130<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs833\">-52.67<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs834\">-619.0<span class=\"_ _1\"></span>70<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs835\">-2.256<span class=\"_ _1\"></span>.648<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs836\">-967<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs837\">-596.7<span class=\"_ _1\"></span>86<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs838\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>1.320.060<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs839\">18.970<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs83a\">-1.149.38<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs83b\">1.147.64<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs83c\">-52.668<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs83d\">-970.068<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs83e\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lter<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs83f\">rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs840\">1.006.66<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs841\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs842\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs843\">842.397<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs844\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs845\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs846\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r F<span class=\"_ _1\"></span>VA<span class=\"_ _1\"></span> <span class=\"_ _1c2\"> </span>225<span class=\"_ _1\"></span>.762<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs847\">305.085<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs848\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _112\"> </span>780.90<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs849\">537.312<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs84a\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>-157.893<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs84b\">18.970<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs84c\">-678.099<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs84d\">-144.392<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs84e\">-52.668<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs84f\">-520.433<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs850\">Eing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs851\">techn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>Auf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs852\">-46.659<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs853\">-504.389<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs854\">-62.465<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs855\">-404.609<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs856\">Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs857\">Umk<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs858\">18.970<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs859\">-52.668<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs85a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs85b\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>IC <span class=\"_ _38\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs85c\">-173.710<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs85d\">-115.824<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs85e\">Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>reib<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10b\"> </span>-111.234<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs85f\">-81.927<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs860\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs861\">Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _20b\"> </span>471.285<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs862\">-471.285<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs863\">449.635<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs864\">-449.635<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs865\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>-126.196<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs866\">-1.801<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs867\">-139<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs868\">-65.577<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs869\">-186<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs86a\">-2.421<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs86b\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>-14<span class=\"_ _1\"></span>1.989<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs86c\">-9.622<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs86d\">508.124<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs86e\">38.171<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs86f\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _177\"> </span>1.051.87<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs870\">17.169<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs871\">-1.159<span class=\"_ _1\"></span>.145<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs872\">1.590.18<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs873\">-52.85<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs874\">-934.3<span class=\"_ _1\"></span>18<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs875\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a1\"> </span>76.1<span class=\"_ _1\"></span>76<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs876\">-330<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs877\">-486<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs878\">16.235<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs879\">1.143<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs87a\">30.426<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs87b\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs87c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs87d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs87e\">-165.140<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs87f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs880\">-6.582<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs881\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _1d8\"> </span>-1.201<span class=\"_ _1\"></span>.442<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs882\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs883\">1.048.15<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs884\">-1.129<span class=\"_ _1\"></span>.763<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs885\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs886\">888.191<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs887\">Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _162\"> </span>-1.669.61<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs888\">-1.549.05<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs889\">Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs88a\">techn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>Auf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs88b\">1.048.15<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs88c\">888.191<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs88d\">Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a0\"> </span>468.1<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs88e\">419.294<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs88f\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _17b\"> </span>-2<span class=\"_ _1\"></span>.018.521<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs890\">-35.83<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs891\">-730.5<span class=\"_ _1\"></span>50<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs892\">-1.945<span class=\"_ _1\"></span>.129<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs893\">-52.67<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs894\">-619.0<span class=\"_ _1\"></span>69<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs895\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _108\"> </span>323.230<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs896\">-8.993<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs897\">-84.322<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs898\">197.061<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs899\">-7.707<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs89a\">-67.658<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs89b\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>-2.341.74<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs89c\">-26.847<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs89d\">-646.227<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs89e\">-2.142.19<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs89f\">-44.971<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8a0\">-551.412<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs8a2\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _15d\"> </span><span class=\"fs1c\">2023 <span class=\"_ _205\"> </span><span class=\"fcc\">2022<span class=\"_ _1\"></span> </span></span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs8a3\">Variable Fee<span class=\"_ _1\"></span> Approa<span class=\"_ _1\"></span>ch <span class=\"_ _19a\"> </span><span class=\"fs1c\">L<span class=\"_ _1\"></span>RC / ARC <span class=\"_ _fc\"> </span>L<span class=\"_ _1\"></span>IC / AIC<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs8a4\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _55\"> </span>L<span class=\"_ _1\"></span>IC / AIC</div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs8a5\">  <span class=\"_ _1ad\"> </span><span class=\"fs1c\">Exkl. Verl<span class=\"_ _1\"></span>ust-<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs8a6\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs8a7\">Verlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs8a8\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs8a9\">Exkl. Verlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs8aa\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs8ab\">Verlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs8ac\">komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs8ad\"><div class=\"t m1 x0 h5f y85a ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8ae\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _207\"> </span>2.527<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8af\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8b0\">-2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8b1\">74<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8b2\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8b3\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8b4\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _10b\"> </span>-25.463<span class=\"_ _1\"></span>.178<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8b5\">-22.949<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8b6\">-805.300<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8b7\">-30.621.4<span class=\"_ _1\"></span>09<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8b8\">-2.825<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8b9\">-730.157<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs8ba\">Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _20c\"> </span>-25.46<span class=\"_ _1\"></span>0.651<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs8bb\">-22.94<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs8bc\">-805.3<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs8bd\">-30.62<span class=\"_ _1\"></span>1.335<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs8be\">-2.825<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs8bf\">-730.1<span class=\"_ _1\"></span>57<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8c0\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _9b\"> </span>3.684<span class=\"_ _1\"></span>.140<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8c1\">-1.809<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8c2\">-3.209.59<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8c3\">4.215.38<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8c4\">-19.545<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8c5\">-3.660.01<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8c6\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8c7\">ste<span class=\"_ _1\"></span>llt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8c8\">1.383.67<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8c9\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8ca\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8cb\">1.378.45<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8cc\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8cd\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8ce\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r F<span class=\"_ _1\"></span>VA<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>1.211.3<span class=\"_ _1\"></span>39<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8cf\">1.252.51<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8d0\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>172.331<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8d1\">125.935<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8d2\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8d3\">-178.344<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8d4\">-1.809<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8d5\">-730.777<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8d6\">-178.948<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8d7\">-19.545<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8d8\">-644.135<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8d9\">Eing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8da\">vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8db\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8dc\">-131.041<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8dd\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8de\">-740.131<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8df\">-140.303<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8e0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8e1\">-651.459<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8e2\">Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8e3\">Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d U<span class=\"_ _1\"></span>mk<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>olc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8e4\">Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8e5\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8e6\">-1.809<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8e7\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8e8\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8e9\">-19.545<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8ea\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8eb\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8ec\">Bezu<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>f d<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>C </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8ed\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8ee\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8ef\">9.354<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8f0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8f1\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8f2\">7.324<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8f3\">Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>reib<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _20d\"> </span>-47.303<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8f4\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8f5\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8f6\">-38.645<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8f7\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8f8\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8f9\">Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>2.478.81<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8fa\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8fb\">-2.478.81<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8fc\">3.015.87<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8fd\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs8fe\">-3.015.87<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs8ff\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _1a0\"> </span>-86<span class=\"_ _1\"></span>6.765<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs900\">149<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs901\">-497.509<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs902\">1.037.33<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs903\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs904\">-217.103<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs905\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs906\">gem<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs907\">-786.617<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs908\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs909\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs90a\">3.112.42<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs90b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs90c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs90d\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs90e\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hnu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs90f\">2.030.75<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs910\">-1.660<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs911\">-3.707<span class=\"_ _1\"></span>.100<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs912\">8.365.14<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs913\">-19.54<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs914\">-3.877<span class=\"_ _1\"></span>.117<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs915\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ae\"> </span>-29.483<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs916\">726<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs917\">21.004<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs918\">-67.099<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs919\">-578<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs91a\">3.457<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs91b\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _20e\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs91c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs91d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs91e\">-457.289<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs91f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs920\">-12.801<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs921\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>-2<span class=\"_ _1\"></span>.587.832<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs922\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs923\">3.667.45<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs924\">-2.680<span class=\"_ _1\"></span>.068<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs925\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs926\">3.811.31<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs927\">Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>-3.086.382<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs928\">-3.148.76<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs929\">Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs92a\">son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs92b\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs92c\">3.667.45<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs92d\">3.811.31<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs92e\">Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _9e\"> </span>498.55<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs92f\">468.699<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs930\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _af\"> </span>-26.0<span class=\"_ _1\"></span>47.208<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs931\">-23.88<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs932\">-823.9<span class=\"_ _1\"></span>47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs933\">-25.46<span class=\"_ _1\"></span>0.651<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs934\">-22.94<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs935\">-805.3<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs936\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _20f\"> </span>1.404<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs937\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs938\">-20<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs939\">2.527<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs93a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs93b\">-2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs93c\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _44\"> </span>-26.048.61<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs93d\">-23.882<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs93e\">-823.927<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs93f\">-25.463.1<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs940\">-22.949<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs941\">-805.300<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs943\">Entwickl<span class=\"_ _1\"></span>ungen de<span class=\"_ _1\"></span>r LRC / ARC <span class=\"_ _1\"></span>und LIC<span class=\"_ _1\"></span> / AIC nac<span class=\"_ _1\"></span>h Bewert<span class=\"_ _1\"></span>ungskompo<span class=\"_ _1\"></span>nenten<span class=\"_ _1\"></span> <span class=\"_ _183\"> </span><span class=\"fs7\">2023 </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs944\">General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _210\"> </span><span class=\"fs7\">PVFCF<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs945\">RA<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs946\">CSM<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs947\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs948\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs949\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _211\"> </span>576.413<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs94a\">-181.860<span class=\"_ _35\"> </span>-272.85<span class=\"_ _1\"></span>6<span class=\"_ _36\"> </span>121.697<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs94b\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>-2.071.80<span class=\"_ _1\"></span>8<span class=\"_ _4b\"> </span>-172<span class=\"_ _1\"></span>.563<span class=\"_ _35\"> </span>-494.203<span class=\"_ _65\"> </span>-2.7<span class=\"_ _1\"></span>38.574<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs94c\">Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _c9\"> </span>-1.4<span class=\"_ _1\"></span>95.395<span class=\"_ _4b\"> </span>-35<span class=\"_ _1\"></span>4.423<span class=\"_ _4b\"> </span>-767<span class=\"_ _1\"></span>.059<span class=\"_ _99\"> </span>-<span class=\"_ _1\"></span>2.616.87<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs94d\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>188.431<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs94e\">-17.295<span class=\"_ _213\"> </span>18.510<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs94f\">189.646<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs950\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _20f\"> </span>-254.1<span class=\"_ _1\"></span>49<span class=\"_ _3a\"> </span>5<span class=\"_ _1\"></span>7.960<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs951\">204.484<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs952\">8.295<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs953\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _214\"> </span>204.484<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs954\">204.484<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs955\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te R<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>elau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span> <span class=\"_ _cb\"> </span>65.3<span class=\"_ _1\"></span>70<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs956\">65.370<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs957\">Erf<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _215\"> </span>-254.149<span class=\"_ _1c8\"> </span>-7.410<span class=\"_ _ae\"> </span>-261.559<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs958\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _70\"> </span>280.695<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs959\">-76.197<span class=\"_ _35\"> </span>-185.974<span class=\"_ _216\"> </span>18.524<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs95a\">Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>t w<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span>318.262<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs95b\">-95.045<span class=\"_ _35\"> </span>-233.453<span class=\"_ _67\"> </span>-10.236<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs95c\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _ae\"> </span>-65.6<span class=\"_ _1\"></span>15<span class=\"_ _3a\"> </span>1<span class=\"_ _1\"></span>7.374<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs95d\">47.479<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs95e\">-762<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs95f\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>r A<span class=\"_ _1\"></span>np<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>SM <span class=\"_ _1\"></span>f\u00fch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>n <span class=\"_ _41\"> </span>28<span class=\"_ _1\"></span>.048<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs960\">1.474<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs961\">29.522<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs962\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Leis<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>161.885<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs963\">942<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs964\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs965\">162.827<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs966\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _217\"> </span>161.885<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs967\">942<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs968\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs969\">162.827<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs96a\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _66\"> </span>-58.6<span class=\"_ _1\"></span>18<span class=\"_ _3c\"> </span>-9<span class=\"_ _1\"></span>.210<span class=\"_ _36\"> </span>-60.308<span class=\"_ _6e\"> </span>-128.136<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs96b\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>-120.568<span class=\"_ _36\"> </span>-31.043<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs96c\">-151.611<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs96d\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _16c\"> </span>9.245<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs96e\">-57.54<span class=\"_ _1\"></span>8<span class=\"_ _144\"> </span>-<span class=\"_ _1\"></span>41.798<span class=\"_ _219\"> </span>-90.10<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs96f\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15c\"> </span>24.<span class=\"_ _1\"></span>578<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs970\">6.004<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs971\">44.779<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs972\">75.361<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs973\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _86\"> </span>-153.291<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs974\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs975\">-153.2<span class=\"_ _1\"></span>91<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs976\">Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>-1.66<span class=\"_ _1\"></span>9.613<span class=\"_ _21a\"> </span>-1.669.61<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs977\">Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs978\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kompo<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>1.048.1<span class=\"_ _1\"></span>51<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs979\">1.048.15<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs97a\">Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span>468.171<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs97b\">468.171<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs97c\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _1b7\"> </span>-1.614<span class=\"_ _1\"></span>.863<span class=\"_ _4b\"> </span>-405.9<span class=\"_ _1\"></span>67<span class=\"_ _4b\"> </span>-764.07<span class=\"_ _1\"></span>8<span class=\"_ _99\"> </span>-2<span class=\"_ _1\"></span>.784.908<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs97d\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _134\"> </span>745.643<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs97e\">-245.949<span class=\"_ _35\"> </span>-269.77<span class=\"_ _1\"></span>9<span class=\"_ _36\"> </span>229.915<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs97f\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _21c\"> </span>-2.360.50<span class=\"_ _1\"></span>6<span class=\"_ _4b\"> </span>-160<span class=\"_ _1\"></span>.018<span class=\"_ _35\"> </span>-494.299<span class=\"_ _65\"> </span>-3.0<span class=\"_ _1\"></span>14.823<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gs981\">Entwickl<span class=\"_ _1\"></span>ungen de<span class=\"_ _1\"></span>r LRC / ARC <span class=\"_ _1\"></span>und LIC<span class=\"_ _1\"></span> / AIC nac<span class=\"_ _1\"></span>h Bewert<span class=\"_ _1\"></span>ungskompo<span class=\"_ _1\"></span>nenten<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">2022 </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gs982\">General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _210\"> </span><span class=\"fs7\">P<span class=\"_ _1\"></span>VFCF<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs983\">RA<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs984\">CSM<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs985\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs986\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs987\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _211\"> </span>2<span class=\"_ _1\"></span>33.411<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs988\">-52.716<span class=\"_ _36\"> </span>-93.862<span class=\"_ _1c8\"> </span>86.8<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs989\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>-2<span class=\"_ _1\"></span>.097.427<span class=\"_ _35\"> </span>-294.44<span class=\"_ _1\"></span>3<span class=\"_ _4b\"> </span>-549<span class=\"_ _1\"></span>.363<span class=\"_ _65\"> </span>-2.941<span class=\"_ _1\"></span>.233<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs98a\">Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _21d\"> </span>-1.864<span class=\"_ _1\"></span>.016<span class=\"_ _4b\"> </span>-347.1<span class=\"_ _1\"></span>59<span class=\"_ _4b\"> </span>-643.22<span class=\"_ _1\"></span>5<span class=\"_ _99\"> </span>-2<span class=\"_ _1\"></span>.854.400<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs98b\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>199<span class=\"_ _1\"></span>.692<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs98c\">-38.243<span class=\"_ _36\"> </span>-36.545<span class=\"_ _36\"> </span>124<span class=\"_ _1\"></span>.904<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs98d\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ad\"> </span>-193.769<span class=\"_ _213\"> </span>47.067<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs98e\">166.793<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs98f\">20.091<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs990\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _214\"> </span>1<span class=\"_ _1\"></span>66.793<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs991\">166.793<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs992\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te R<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>elau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span> <span class=\"_ _136\"> </span>53.448<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs993\">53.448<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs994\">Erf<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _215\"> </span>-1<span class=\"_ _1\"></span>93.769<span class=\"_ _1c8\"> </span>-6.381<span class=\"_ _ae\"> </span>-200.150<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs995\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1c2\"> </span>237.945<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs996\">-89.938<span class=\"_ _35\"> </span>-203.338<span class=\"_ _67\"> </span>-55.331<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs997\">Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>t w<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span>221.<span class=\"_ _1\"></span>434<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs998\">-112.299<span class=\"_ _35\"> </span>-144.48<span class=\"_ _1\"></span>5<span class=\"_ _219\"> </span>-35.350<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs999\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _174\"> </span>32.79<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs99a\">21.444<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs99b\">-58.853<span class=\"_ _e0\"> </span>-4.616<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs99c\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>r A<span class=\"_ _1\"></span>np<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>SM <span class=\"_ _1\"></span>f\u00fch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>n <span class=\"_ _1a5\"> </span>-16.282<span class=\"_ _9b\"> </span>917<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs99d\">-15.365<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs99e\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Leis<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>155.51<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs99f\">4.628<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9a0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9a1\">160.144<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9a2\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _217\"> </span>1<span class=\"_ _1\"></span>55.516<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9a3\">4.628<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9a4\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9a5\">160.144<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9a6\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _86\"> </span>-29.763<span class=\"_ _3c\"> </span>-3<span class=\"_ _1\"></span>.370<span class=\"_ _36\"> </span>-35.051<span class=\"_ _219\"> </span>-68.184<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9a7\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _ff\"> </span>499.478<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9a8\">46.817<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9a9\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9aa\">546.295<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs9ab\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _21e\"> </span>669.407<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs9ac\">5.204<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs9ad\">-71.59<span class=\"_ _1\"></span>6<span class=\"_ _36\"> </span>603.015<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9ae\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _74\"> </span>35.1<span class=\"_ _1\"></span>40<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9af\">-3.526<span class=\"_ _213\"> </span>16.188<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9b0\">47.802<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9b1\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _21f\"> </span>-94.354<span class=\"_ _1c8\"> </span>-8.942<span class=\"_ _36\"> </span>-68.426<span class=\"_ _6e\"> </span>-171.722<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs9b2\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _86\"> </span>-241<span class=\"_ _1\"></span>.572<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs9b3\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs9b4\">-241.5<span class=\"_ _1\"></span>72<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9b5\">Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>-1.549.057<span class=\"_ _21a\"> </span>-1.549<span class=\"_ _1\"></span>.057<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9b6\">Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9b7\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kompo<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10c\"> </span>888.19<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9b8\">888.191<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9b9\">Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span>4<span class=\"_ _1\"></span>19.294<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9ba\">419.294<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs9bb\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _1b7\"> </span>-<span class=\"_ _1\"></span>1.495.39<span class=\"_ _1\"></span>5<span class=\"_ _4b\"> </span>-354.423<span class=\"_ _4b\"> </span>-<span class=\"_ _1\"></span>767.059<span class=\"_ _65\"> </span>-2.616<span class=\"_ _1\"></span>.877<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9bc\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _134\"> </span>57<span class=\"_ _1\"></span>6.413<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9bd\">-181.860<span class=\"_ _35\"> </span>-272.85<span class=\"_ _1\"></span>6<span class=\"_ _36\"> </span>121.697<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9be\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _21c\"> </span>-2<span class=\"_ _1\"></span>.071.808<span class=\"_ _35\"> </span>-172.56<span class=\"_ _1\"></span>3<span class=\"_ _4b\"> </span>-494<span class=\"_ _1\"></span>.203<span class=\"_ _65\"> </span>-2.738<span class=\"_ _1\"></span>.574<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs943\">Entwickl<span class=\"_ _1\"></span>ungen de<span class=\"_ _1\"></span>r LRC / ARC <span class=\"_ _1\"></span>und LIC<span class=\"_ _1\"></span> / AIC nac<span class=\"_ _1\"></span>h Bewert<span class=\"_ _1\"></span>ungskompo<span class=\"_ _1\"></span>nenten<span class=\"_ _1\"></span> <span class=\"_ _183\"> </span><span class=\"fs7\">2023 </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs944\">Variable Fee<span class=\"_ _1\"></span> Approa<span class=\"_ _1\"></span>ch <span class=\"_ _208\"> </span><span class=\"fs7\">PVFCF<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs945\">RA<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs946\">CSM<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs947\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs948\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs949\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _220\"> </span>3.902<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs9c0\">-693<span class=\"_ _26\"> </span>-685<span class=\"_ _107\"> </span>2.524<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs94b\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>-20.14<span class=\"_ _1\"></span>1.490<span class=\"_ _35\"> </span>-981.596<span class=\"_ _123\"> </span>-5.168.341<span class=\"_ _c2\"> </span>-26.29<span class=\"_ _1\"></span>1.427<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs94c\">Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _1d9\"> </span>-20.137.588<span class=\"_ _4b\"> </span>-<span class=\"_ _1\"></span>982.289<span class=\"_ _43\"> </span>-5<span class=\"_ _1\"></span>.169.026<span class=\"_ _1ce\"> </span>-2<span class=\"_ _1\"></span>6.288.903<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs94d\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>381.332<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs9c1\">47.669<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs9c2\">43.740<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs94f\">472.741<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs950\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _20f\"> </span>-294.3<span class=\"_ _1\"></span>53<span class=\"_ _3a\"> </span>9<span class=\"_ _1\"></span>1.776<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs951\">408.102<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs9c3\">205.525<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs953\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _214\"> </span>408.102<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs954\">408.102<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs955\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te R<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>elau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span> <span class=\"_ _cb\"> </span>95.7<span class=\"_ _1\"></span>20<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs956\">95.720<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs957\">Erf<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _215\"> </span>-294.353<span class=\"_ _1c8\"> </span>-3.944<span class=\"_ _ae\"> </span>-298.297<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs958\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _70\"> </span>259.602<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs959\">-55.722<span class=\"_ _35\"> </span>-364.362<span class=\"_ _6e\"> </span>-160.48<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs95a\">Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>t w<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span>237.171<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs95b\">-58.620<span class=\"_ _35\"> </span>-180.602<span class=\"_ _e0\"> </span>-2.051<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs95c\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _1d2\"> </span>8.<span class=\"_ _1\"></span>618<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs9c4\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs9c5\">-183.760<span class=\"_ _6e\"> </span>-175.142<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs95f\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>r A<span class=\"_ _1\"></span>np<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>SM <span class=\"_ _1\"></span>f\u00fch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>n <span class=\"_ _41\"> </span>13<span class=\"_ _1\"></span>.813<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs960\">2.898<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs961\">16.711<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs962\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Leis<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>416.083<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs9c6\">11.615<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs964\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs965\">427.698<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs966\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _217\"> </span>416.083<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs9c7\">11.615<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs969\">427.698<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs96a\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _221\"> </span>-1.302.11<span class=\"_ _1\"></span>5<span class=\"_ _1d0\"> </span>-6<span class=\"_ _1\"></span>3.284<span class=\"_ _32\"> </span>1.275<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs9c8\">-1.364.12<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs96b\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>-786.617<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs9c9\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs96c\">-786.617<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs96d\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _102\"> </span>-1.707.40<span class=\"_ _1\"></span>0<span class=\"_ _1d0\"> </span>-15.61<span class=\"_ _1\"></span>5<span class=\"_ _3a\"> </span>45<span class=\"_ _1\"></span>.015<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs9ca\">-1.678<span class=\"_ _1\"></span>.000<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs96f\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15c\"> </span>15.<span class=\"_ _1\"></span>833<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs9cb\">-27.882<span class=\"_ _32\"> </span>4.29<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs9cc\">-7.755<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs973\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _9d\"> </span>1<span class=\"_ _1\"></span>.079.619<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs9cd\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs974\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs9ce\">1.079.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs976\">Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>-3.08<span class=\"_ _1\"></span>6.382<span class=\"_ _21a\"> </span>-3.086.38<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs977\">Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs978\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kompo<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>3.667.4<span class=\"_ _1\"></span>51<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs979\">3.667.45<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs97a\">Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span>498.550<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs97b\">498.550<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs97c\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _63\"> </span>-20.749.53<span class=\"_ _1\"></span>6<span class=\"_ _43\"> </span>-1.025.78<span class=\"_ _1\"></span>6<span class=\"_ _43\"> </span>-5.119.7<span class=\"_ _1\"></span>17<span class=\"_ _1ce\"> </span>-26.895.<span class=\"_ _1\"></span>039<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs97d\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _222\"> </span>6.578<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs9cf\">-1.542<span class=\"_ _1c8\"> </span>-3.653<span class=\"_ _107\"> </span>1.383<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs97f\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _60\"> </span>-20.756.114<span class=\"_ _123\"> </span>-1.024.24<span class=\"_ _1\"></span>4<span class=\"_ _43\"> </span>-5.11<span class=\"_ _1\"></span>6.064<span class=\"_ _c2\"> </span>-26.896.42<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gs9d1\">Entwickl<span class=\"_ _1\"></span>ungen de<span class=\"_ _1\"></span>r LRC / ARC <span class=\"_ _1\"></span>und LIC<span class=\"_ _1\"></span> / AIC nac<span class=\"_ _1\"></span>h Bewer<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gs9d2\">tun<span class=\"_ _1\"></span>gskompo<span class=\"_ _1\"></span>nenten<span class=\"_ _1\"></span> <span class=\"_ _183\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>022 </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gs9d3\">Variable Fee<span class=\"_ _1\"></span> Approa<span class=\"_ _1\"></span>ch <span class=\"_ _134\"> </span><span class=\"fs7\">PVFCF<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs9d4\">RA<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs9d5\">CSM<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs9d6\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs9d7\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9d8\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _223\"> </span>178<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9d9\">-16<span class=\"_ _1a1\"> </span>-88<span class=\"_ _4e\"> </span>74<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9da\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _224\"> </span>-25.577.9<span class=\"_ _1\"></span>19<span class=\"_ _43\"> </span>-1.<span class=\"_ _1\"></span>253.840<span class=\"_ _123\"> </span>-4.522.632<span class=\"_ _c2\"> </span>-31.35<span class=\"_ _1\"></span>4.391<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs9db\">Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _1d9\"> </span>-25.5<span class=\"_ _1\"></span>77.741<span class=\"_ _43\"> </span>-1.2<span class=\"_ _1\"></span>53.856<span class=\"_ _43\"> </span>-4.<span class=\"_ _1\"></span>522.720<span class=\"_ _1ce\"> </span>-31<span class=\"_ _1\"></span>.354.317<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9dc\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>993<span class=\"_ _1\"></span>.882<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9dd\">39.425<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9de\">-497.486<span class=\"_ _36\"> </span>5<span class=\"_ _1\"></span>35.821<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9df\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ad\"> </span>-544.966<span class=\"_ _33\"> </span>104.328<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9e0\">422.955<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9e1\">-17.683<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9e2\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _214\"> </span>4<span class=\"_ _1\"></span>22.955<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9e3\">422.955<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9e4\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te R<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>elau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span> <span class=\"_ _1cd\"> </span>104.328<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9e5\">104.328<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9e6\">Erf<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _215\"> </span>-5<span class=\"_ _1\"></span>44.966<span class=\"_ _9d\"> </span>-544.966<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9e7\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1c2\"> </span>967.764<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9e8\">-64.903<span class=\"_ _35\"> </span>-920.441<span class=\"_ _67\"> </span>-17.580<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9e9\">Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>t w<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span>189.<span class=\"_ _1\"></span>061<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9ea\">-62.957<span class=\"_ _35\"> </span>-127.713<span class=\"_ _e0\"> </span>-1.609<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9eb\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _1a2\"> </span>794.0<span class=\"_ _1\"></span>49<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9ec\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9ed\">-792.728<span class=\"_ _107\"> </span>1.32<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9ee\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>r A<span class=\"_ _1\"></span>np<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>SM <span class=\"_ _1\"></span>f\u00fch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>n <span class=\"_ _1a5\"> </span>-15.346<span class=\"_ _1c8\"> </span>-1.946<span class=\"_ _1d3\"> </span>-1<span class=\"_ _1\"></span>7.292<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9ef\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Leis<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>571.08<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9f0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9f1\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9f2\">571.084<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9f3\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _217\"> </span>5<span class=\"_ _1\"></span>71.084<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9f4\">571.084<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9f5\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _185\"> </span>556.890<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9f6\">266.804<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9f7\">-3.459<span class=\"_ _36\"> </span>820<span class=\"_ _1\"></span>.235<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9f8\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _225\"> </span>3.112.42<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9f9\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9fa\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9fb\">3.112.42<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs9fc\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _70\"> </span>4.663.193<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs9fd\">306.229<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs9fe\">-500.9<span class=\"_ _1\"></span>45<span class=\"_ _200\"> </span>4.468.<span class=\"_ _1\"></span>477<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs9ff\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _226\"> </span>-58.404<span class=\"_ _1c8\"> </span>-9.410<span class=\"_ _32\"> </span>3.594<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa00\">-64.220<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa01\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>-295.8<span class=\"_ _1\"></span>83<span class=\"_ _36\"> </span>-25.252<span class=\"_ _4b\"> </span>-148<span class=\"_ _1\"></span>.955<span class=\"_ _6e\"> </span>-470.090<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa02\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _186\"> </span>1.131.247<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa03\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa04\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa05\">1.131.24<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa06\">Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>-3.148.767<span class=\"_ _21a\"> </span>-3.148<span class=\"_ _1\"></span>.767<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa07\">Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa08\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kompo<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _227\"> </span>3.811.31<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa09\">3.811.31<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa0a\">Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span>4<span class=\"_ _1\"></span>68.699<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa0b\">468.699<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa0c\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _63\"> </span>-20<span class=\"_ _1\"></span>.137.588<span class=\"_ _4b\"> </span>-<span class=\"_ _1\"></span>982.289<span class=\"_ _43\"> </span>-5<span class=\"_ _1\"></span>.169.026<span class=\"_ _1ce\"> </span>-2<span class=\"_ _1\"></span>6.288.903<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa0d\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _222\"> </span>3<span class=\"_ _1\"></span>.902<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa0e\">-693<span class=\"_ _26\"> </span>-685<span class=\"_ _107\"> </span>2.524<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa0f\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _60\"> </span>-20.14<span class=\"_ _1\"></span>1.490<span class=\"_ _35\"> </span>-981.596<span class=\"_ _123\"> </span>-5.168.341<span class=\"_ _c2\"> </span>-26.29<span class=\"_ _1\"></span>1.427<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h28 ff57 fsa fc5 sc0 ls4 ws0 gsa10\">A<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h28 ff57 fsa fc5 sc0 ls4 ws0 gsa11\">ls V<span class=\"_ _a\"></span>erm\u00f6gensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt an<span class=\"_ _d\"></span>gesetzt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>bschlusskost<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsa12\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa13\">2022<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsa14\"><div class=\"t m2 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa15\">Sta<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _229\"> </span>10.484<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa16\">25.939<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa17\">Zuw<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>sung<span class=\"_ _1\"></span> <span class=\"_ _22a\"> </span>4.538<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa18\">2.945<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa19\">Aufl<span class=\"_ _1\"></span>\u00f6s<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _229\"> </span>-10.509<span class=\"_ _67\"> </span><span class=\"fc9\">-19.312<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa1a\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _78\"> </span>-725<span class=\"_ _1a1\"> </span><span class=\"fc9\">489<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa1b\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _22b\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa1c\">423<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa1d\">Sta<span class=\"_ _1\"></span>nd 31.12. <span class=\"_ _22c\"> </span>3.788<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa1e\">10.484<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsa1f\">W<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsa20\">eder <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>lau<span class=\"_ _1\"></span>fende<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Jahr <span class=\"_ _e\"></span>noc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Vo<span class=\"_ _d\"></span>rjahr <span class=\"_ _3\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Fakten <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>Umst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>identifi<span class=\"_ _d\"></span>ziert, <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Anha<span class=\"_ _1\"></span>ltsp<span class=\"_ _a\"></span>unkte <span class=\"_ _3\"></span>daf\u00fcr <span class=\"_ _e\"></span>gelief<span class=\"_ _a\"></span>ert<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsa21\">h\u00e4tten, d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ss de<span class=\"_ _a\"></span>r Posten <span class=\"_ _a\"></span>Als V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>setzt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>usskosten <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ertg<span class=\"_ _a\"></span>emindert h\u00e4tt<span class=\"_ _a\"></span>e wer<span class=\"_ _a\"></span>den m\u00fcsse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsa22\">Im <span class=\"_ _7\"> </span>laufe<span class=\"_ _d\"></span>nden  Jahr<span class=\"_ _1\"></span>  und <span class=\"_ _7\"> </span>im <span class=\"_ _7\"> </span>V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r <span class=\"_ _7\"> </span>wur<span class=\"_ _a\"></span>den <span class=\"_ _7\"> </span>k\u00fcnfti<span class=\"_ _d\"></span>gen <span class=\"_ _7\"> </span>G<span class=\"_ _a\"></span>ruppen <span class=\"_ _7\"> </span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _7\"> </span>Abs<span class=\"_ _a\"></span>chlusskos<span class=\"_ _d\"></span>ten </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsa23\">zugeord<span class=\"_ _a\"></span>net, <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>a <span class=\"_ _3\"></span>nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wartet <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>oder <span class=\"_ _1\"></span>wird, <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>ass <span class=\"_ _3\"></span>aus <span class=\"_ _1\"></span>neuen, <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>P<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>ausges<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ellte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erl\u00e4nge<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsa24\">entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsa25\">Die <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>war<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ete <span class=\"_ _a\"></span>Ausbuch<span class=\"_ _a\"></span>ung de<span class=\"_ _d\"></span>r Al<span class=\"_ _a\"></span>s V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswert <span class=\"_ _a\"></span>angesetzen <span class=\"_ _a\"></span>Abschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>erfolgt <span class=\"_ _a\"></span>innerhalb <span class=\"_ _a\"></span>eines <span class=\"_ _a\"></span>Jahres <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gsa26\">sich auf TEU<span class=\"_ _a\"></span>R 3.788 (T<span class=\"_ _a\"></span>EUR 10.484<span class=\"_ _a\"></span>).<span class=\"_ _3ca\"> </span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsa28\">Versicheru<span class=\"_ _1\"></span>ngstechni<span class=\"_ _1\"></span>sche Ertr\u00e4ge<span class=\"_ _1\"></span><span class=\"fc9\"> <span class=\"_ _22d\"> </span></span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23 <span class=\"_ _19d\"> </span><span class=\"fc9\">31.12.202<span class=\"_ _1\"></span>2 </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa29\">GMM<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa2a\">VFA<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa2b\">Summe<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa2c\">GMM<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa2d\">VFA<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa2e\">Summe<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsa2f\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa30\">Betr\u00e4<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>e i<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>Z<span class=\"_ _1\"></span>usam<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nha<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g mi<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n \u00c4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>unge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>RC<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>nkl.<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>RC<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>582.357<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa31\">699.890<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa32\">1.282.24<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa33\">481.392<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa34\">721.763<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa35\">1.203.15<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa36\">Erw<span class=\"_ _1\"></span>art<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _115\"> </span>266<span class=\"_ _1\"></span>.393<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa37\">291.024<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa38\">557.417<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa39\">211.850<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa3a\">240.920<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa3b\">452.770<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa3c\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>koa<span class=\"_ _1\"></span>np<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r n<span class=\"_ _1\"></span>icht<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>ken<span class=\"_ _1\"></span> <span class=\"_ _13a\"> </span>65.370<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa3d\">95.720<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa3e\">161.090<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa3f\">53.448<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa40\">104.328<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa41\">157.776<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa42\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _d3\"> </span>204.484<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa43\">408.102<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa44\">612.586<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa45\">166.793<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa46\">422.955<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa47\">589.748<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa48\">And<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _22e\"> </span>46.110<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa49\">-94.956<span class=\"_ _1fb\"> </span>-48.846<span class=\"_ _23\"> </span><span class=\"fc9\">49.30<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa4a\">-46.440<span class=\"_ _cf\"> </span>2.<span class=\"_ _1\"></span>861<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa4b\">Betr\u00e4<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>h a<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span> die<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>mort<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>sat<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>sko<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>bezi<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>en <span class=\"_ _1f\"> </span>424.3<span class=\"_ _1\"></span>11<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa4c\">683.780<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa4d\">1.108.09<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa4e\">361.005<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa4f\">656.687<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa50\">1.017.69<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa51\">Zu<span class=\"_ _1\"></span>ordn<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>Te<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er P<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4m<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>, d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ch a<span class=\"_ _1\"></span>uf <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa52\">Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n b<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>ieh<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa53\">424.311<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa54\">683.780<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa55\">1.108.09<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa56\">361.005<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa57\">656.687<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa58\">1.017.69<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa59\">Summe <span class=\"_ _c4\"> </span>1.006.668<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa5a\">1.383.67<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa5b\">2.390.33<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa5c\">842.397<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa5d\">1.378.45<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa5e\">2.220.84<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsa5f\">Erstmalig erfa<span class=\"_ _1\"></span>sste Ve<span class=\"_ _1\"></span>rtr\u00e4ge <span class=\"_ _86\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _1\"></span> <span class=\"_ _1de\"> </span><span class=\"fc9\">31.12.2022 </span></span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsa60\">General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _22f\"> </span><span class=\"fs7\">Nicht </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa61\">belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa62\">Belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa63\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa64\">Nicht </div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa65\">belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa66\">Belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa67\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsa68\"><div class=\"t m1 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa69\">Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>geze<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hnet<span class=\"_ _1\"></span> <span class=\"_ _66\"> </span>-7.002<span class=\"_ _cf\"> </span>-3.2<span class=\"_ _1\"></span>34<span class=\"_ _2b\"> </span>-<span class=\"_ _1\"></span>10.236<span class=\"_ _cf\"> </span><span class=\"fc9\">-5<span class=\"_ _1\"></span>.900<span class=\"_ _2b\"> </span>-<span class=\"_ _1\"></span>29.450<span class=\"_ _99\"> </span>-3<span class=\"_ _1\"></span>5.350<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa6a\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lab<span class=\"_ _1\"></span>fl\u00fc<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e <span class=\"_ _4b\"> </span>-1.5<span class=\"_ _1\"></span>01.615<span class=\"_ _4c\"> </span>-220.586<span class=\"_ _24\"> </span>-1.7<span class=\"_ _1\"></span>22.201<span class=\"_ _204\"> </span><span class=\"fc9\">-1.050.54<span class=\"_ _1\"></span>3<span class=\"_ _1fb\"> </span>-741.022<span class=\"_ _202\"> </span>-1.79<span class=\"_ _1\"></span>1.565<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa6b\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Sch<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>zun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ab<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _1b6\"> </span>-332<span class=\"_ _1\"></span>.238<span class=\"_ _43\"> </span>-24.679<span class=\"_ _1fb\"> </span>-356<span class=\"_ _1\"></span>.917<span class=\"_ _4c\"> </span><span class=\"fc9\">-169.408<span class=\"_ _1fb\"> </span>-172<span class=\"_ _1\"></span>.694<span class=\"_ _1ce\"> </span>-342.102<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa6c\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lzuf<span class=\"_ _1\"></span>l\u00fcs<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>1.<span class=\"_ _1\"></span>817.483<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa6d\">222.980<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa6e\">2.040.46<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa6f\">1.257.50<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa70\">755.499<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa71\">2.012.99<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa72\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ken<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>-89.417<span class=\"_ _1b\"> </span>-5.628<span class=\"_ _43\"> </span>-95.045<span class=\"_ _43\"> </span><span class=\"fc9\">-68.<span class=\"_ _1\"></span>372<span class=\"_ _5d\"> </span>-43.9<span class=\"_ _1\"></span>27<span class=\"_ _1ce\"> </span>-112.299<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa73\">Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _231\"> </span>-233.453<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa74\">-233.453<span class=\"_ _4c\"> </span><span class=\"fc9\">-144.<span class=\"_ _1\"></span>485<span class=\"_ _26\"> </span>0<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa75\">-144.485<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa76\">Zu<span class=\"_ _1\"></span>geka<span class=\"_ _1\"></span>uft<span class=\"_ _1\"></span> <span class=\"_ _232\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa77\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa78\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa79\">-171.7<span class=\"_ _1\"></span>22<span class=\"_ _26\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa7a\">-171.7<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa7b\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lab<span class=\"_ _1\"></span>fl\u00fc<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e <span class=\"_ _af\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa7c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa7d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa7e\">-292.526<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa7f\">-292.526<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa80\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Sch<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>zun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ab<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _174\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa81\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa82\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa83\">-35.655<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa84\">-35.655<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa85\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lzuf<span class=\"_ _1\"></span>l\u00fcs<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa86\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa87\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa88\">198.172<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa89\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa8a\">198.172<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa8b\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ken<span class=\"_ _1\"></span> <span class=\"_ _233\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa8c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa8d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa8e\">-8.942<span class=\"_ _26\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa8f\">-8.942<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa90\">Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _234\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa91\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsa92\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa93\">-68.426<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsa94\">-68.426<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa95\">Summe <span class=\"_ _ab\"> </span>-7.002<span class=\"_ _cf\"> </span>-3<span class=\"_ _1\"></span>.234<span class=\"_ _2b\"> </span>-<span class=\"_ _1\"></span>10.236<span class=\"_ _1fb\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>77.622<span class=\"_ _5d\"> </span>-29.45<span class=\"_ _1\"></span>0<span class=\"_ _206\"> </span>-207.07<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsa96\">Erstmalig erfa<span class=\"_ _1\"></span>sste Ve<span class=\"_ _1\"></span>rtr\u00e4ge <span class=\"_ _86\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _1\"></span> <span class=\"_ _1de\"> </span><span class=\"fc9\">31.12.2022 </span></span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsa97\">Variable Fee<span class=\"_ _1\"></span> Approa<span class=\"_ _1\"></span>ch <span class=\"_ _a1\"> </span><span class=\"fs7\">Nicht </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa98\">belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa99\">Belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsa9a\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa9b\">Nicht </div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa9c\">belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa9d\">Belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsa9e\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsa9f\"><div class=\"t m1 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsaa0\">Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>geze<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hnet<span class=\"_ _1\"></span> <span class=\"_ _66\"> </span>-2.537<span class=\"_ _3a\"> </span>486<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsaa1\">-2.051<span class=\"_ _1d0\"> </span><span class=\"fc9\">-847<span class=\"_ _144\"> </span>-762<span class=\"_ _1c\"> </span>-1<span class=\"_ _1\"></span>.609<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsaa2\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lab<span class=\"_ _1\"></span>fl\u00fc<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e <span class=\"_ _4b\"> </span>-1.9<span class=\"_ _1\"></span>55.842<span class=\"_ _43\"> </span>-71.31<span class=\"_ _1\"></span>5<span class=\"_ _24\"> </span>-2.027.157<span class=\"_ _204\"> </span><span class=\"fc9\">-2.160.1<span class=\"_ _1\"></span>30<span class=\"_ _5d\"> </span>-13.5<span class=\"_ _1\"></span>32<span class=\"_ _202\"> </span>-2.173.66<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsaa3\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Sch<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>zun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ab<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _1b6\"> </span>-269<span class=\"_ _1\"></span>.127<span class=\"_ _43\"> </span>-10.180<span class=\"_ _1fb\"> </span>-279<span class=\"_ _1\"></span>.307<span class=\"_ _4c\"> </span><span class=\"fc9\">-258.933<span class=\"_ _cf\"> </span>-2<span class=\"_ _1\"></span>.182<span class=\"_ _1ce\"> </span>-261.115<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsaa4\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lzuf<span class=\"_ _1\"></span>l\u00fcs<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>2.<span class=\"_ _1\"></span>189.650<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsaa5\">74.678<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsaa6\">2.264.32<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsaa7\">2.349.18<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsaa8\">13.542<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsaa9\">2.362.72<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsaaa\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ken<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>-55.743<span class=\"_ _1b\"> </span>-2.877<span class=\"_ _43\"> </span>-58.620<span class=\"_ _43\"> </span><span class=\"fc9\">-62.<span class=\"_ _1\"></span>185<span class=\"_ _144\"> </span>-772<span class=\"_ _65\"> </span>-62.957<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsaab\">Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _231\"> </span>-180.602<span class=\"_ _12c\"> </span>-180.602<span class=\"_ _4c\"> </span><span class=\"fc9\">-127.<span class=\"_ _1\"></span>713<span class=\"_ _1fd\"> </span>-127.7<span class=\"_ _1\"></span>13<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsaac\">Zu<span class=\"_ _1\"></span>geka<span class=\"_ _1\"></span>uft<span class=\"_ _1\"></span> <span class=\"_ _232\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsaad\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsaae\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsaaf\">-470.0<span class=\"_ _1\"></span>90<span class=\"_ _26\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsab0\">-470.0<span class=\"_ _1\"></span>90<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsab1\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lab<span class=\"_ _1\"></span>fl\u00fc<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e <span class=\"_ _af\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsab2\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsab3\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsab4\">-454.930<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsab5\">-454.930<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsab6\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Sch<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>zun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ab<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _174\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsab7\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsab8\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsab9\">-18.806<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsaba\">-18.806<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsabb\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lzuf<span class=\"_ _1\"></span>l\u00fcs<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsabc\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsabd\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsabe\">159.047<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsabf\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsac0\">159.047<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsac1\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ken<span class=\"_ _1\"></span> <span class=\"_ _233\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsac2\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsac3\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsac4\">-25.252<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsac5\">-25.252<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsac6\">Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _234\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsac7\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsac8\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsac9\">-148.955<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsaca\">-148.955<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsacb\">Summe <span class=\"_ _ab\"> </span>-2.537<span class=\"_ _3a\"> </span>486<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsacc\">-2.051<span class=\"_ _1fb\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>470.937<span class=\"_ _144\"> </span>-762<span class=\"_ _206\"> </span>-<span class=\"_ _1\"></span>471.699<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsace\">Erwartete e<span class=\"_ _1\"></span>rfolgsw<span class=\"_ _1\"></span>irksame<span class=\"_ _1\"></span> Erfassun<span class=\"_ _1\"></span>g der CSM<span class=\"_ _1\"></span> <span class=\"_ _59\"> </span><span class=\"fs7\">31.1<span class=\"_ _1\"></span>2.2023 </span></div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsacf\">Ausgestell<span class=\"_ _1\"></span>te Versiche<span class=\"_ _1\"></span>rungs<span class=\"_ _1\"></span>vertr\u00e4ge <span class=\"_ _1d2\"> </span><span class=\"fs7\">1. Jahr<span class=\"_ _54\"> </span>2.<span class=\"_ _10\"> </span>Ja<span class=\"_ _1\"></span>hr<span class=\"_ _1a6\"> </span>3. Jahr<span class=\"_ _54\"> </span>4.<span class=\"_ _10\"> </span>Ja<span class=\"_ _1\"></span>hr<span class=\"_ _24\"> </span>5. Jahr und </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsad0\">sp\u00e4ter<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsad1\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w26 h2d gsad2\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in </div></div><div class=\"c w27 h2d gsad3\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">TEU<span class=\"_ _1\"></span>R<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsad4\">GM<span class=\"_ _1\"></span>M <span class=\"_ _235\"> </span>-144.5<span class=\"_ _1\"></span>51<span class=\"_ _2b\"> </span>-<span class=\"_ _1\"></span>99.742<span class=\"_ _5d\"> </span>-<span class=\"_ _1\"></span>80.610<span class=\"_ _5d\"> </span>-66<span class=\"_ _1\"></span>.264<span class=\"_ _1fb\"> </span>-372.91<span class=\"_ _1\"></span>1<span class=\"_ _206\"> </span>-764.078<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsad5\">Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>fti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chutz<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(AR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _99\"> </span>-39<span class=\"_ _1\"></span>.250<span class=\"_ _5d\"> </span>-32<span class=\"_ _1\"></span>.224<span class=\"_ _43\"> </span>-27.666<span class=\"_ _43\"> </span>-23.238<span class=\"_ _4c\"> </span>-147.40<span class=\"_ _1\"></span>1<span class=\"_ _206\"> </span>-269.779<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsad6\">De<span class=\"_ _1\"></span>ckun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>-105.301<span class=\"_ _43\"> </span>-67.518<span class=\"_ _43\"> </span>-52.9<span class=\"_ _1\"></span>44<span class=\"_ _5d\"> </span>-43.0<span class=\"_ _1\"></span>26<span class=\"_ _1fb\"> </span>-225<span class=\"_ _1\"></span>.510<span class=\"_ _206\"> </span>-494.2<span class=\"_ _1\"></span>99<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsad7\">VFA<span class=\"_ _1\"></span> <span class=\"_ _21d\"> </span>-38<span class=\"_ _1\"></span>6.096<span class=\"_ _1fb\"> </span>-348.868<span class=\"_ _1fb\"> </span>-319<span class=\"_ _1\"></span>.752<span class=\"_ _236\"> </span>-296.5<span class=\"_ _1\"></span>68<span class=\"_ _24\"> </span>-3.768.43<span class=\"_ _1\"></span>3<span class=\"_ _47\"> </span>-5.1<span class=\"_ _1\"></span>19.717<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsad8\">Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>fti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chutz<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(AR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>-62<span class=\"_ _3c\"> </span>-98<span class=\"_ _144\"> </span>-133<span class=\"_ _1d0\"> </span>-163<span class=\"_ _1b\"> </span>-3.197<span class=\"_ _1c\"> </span>-3.65<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsad9\">De<span class=\"_ _1\"></span>ckun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>-386.034<span class=\"_ _1fb\"> </span>-34<span class=\"_ _1\"></span>8.770<span class=\"_ _4c\"> </span>-319.619<span class=\"_ _1fb\"> </span>-296<span class=\"_ _1\"></span>.405<span class=\"_ _24\"> </span>-3<span class=\"_ _1\"></span>.765.236<span class=\"_ _21\"> </span>-5<span class=\"_ _1\"></span>.116.064<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsada\">Summe <span class=\"_ _237\"> </span>-530.6<span class=\"_ _1\"></span>47<span class=\"_ _bd\"> </span>-<span class=\"_ _1\"></span>448.610<span class=\"_ _1fb\"> </span>-<span class=\"_ _1\"></span>400.362<span class=\"_ _236\"> </span>-3<span class=\"_ _1\"></span>62.832<span class=\"_ _24\"> </span>-4.14<span class=\"_ _1\"></span>1.344<span class=\"_ _47\"> </span>-<span class=\"_ _1\"></span>5.883.79<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gsadb\">Erwartete e<span class=\"_ _1\"></span>rfolgsw<span class=\"_ _1\"></span>irksame<span class=\"_ _1\"></span> Erfassun<span class=\"_ _1\"></span>g der CSM<span class=\"_ _1\"></span> <span class=\"_ _59\"> </span><span class=\"fs7\">31.1<span class=\"_ _1\"></span>2.2022 </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gsadc\">Ausgestell<span class=\"_ _1\"></span>te Versiche<span class=\"_ _1\"></span>rungs<span class=\"_ _1\"></span>vertr\u00e4ge <span class=\"_ _1d2\"> </span><span class=\"fs7\">1. Jahr<span class=\"_ _54\"> </span>2.<span class=\"_ _10\"> </span>Ja<span class=\"_ _1\"></span>hr<span class=\"_ _1a6\"> </span>3. Jahr<span class=\"_ _54\"> </span>4.<span class=\"_ _10\"> </span>Ja<span class=\"_ _1\"></span>hr<span class=\"_ _24\"> </span>5. Jahr und </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsadd\">sp\u00e4ter<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsade\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsadf\"><div class=\"t m2 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsae0\">GM<span class=\"_ _1\"></span>M <span class=\"_ _235\"> </span>-156.4<span class=\"_ _1\"></span>56<span class=\"_ _bd\"> </span>-<span class=\"_ _1\"></span>101.074<span class=\"_ _43\"> </span>-92.879<span class=\"_ _5d\"> </span>-8<span class=\"_ _1\"></span>2.566<span class=\"_ _1fb\"> </span>-334.0<span class=\"_ _1\"></span>84<span class=\"_ _206\"> </span>-767.059<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsae1\">Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>fti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chutz<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(AR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _99\"> </span>-42<span class=\"_ _1\"></span>.636<span class=\"_ _5d\"> </span>-33<span class=\"_ _1\"></span>.515<span class=\"_ _43\"> </span>-27.872<span class=\"_ _43\"> </span>-23.459<span class=\"_ _4c\"> </span>-145.37<span class=\"_ _1\"></span>4<span class=\"_ _206\"> </span>-272.856<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsae2\">De<span class=\"_ _1\"></span>ckun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>-113.820<span class=\"_ _43\"> </span>-67.559<span class=\"_ _43\"> </span>-65.0<span class=\"_ _1\"></span>07<span class=\"_ _5d\"> </span>-59.1<span class=\"_ _1\"></span>07<span class=\"_ _1fb\"> </span>-188<span class=\"_ _1\"></span>.710<span class=\"_ _206\"> </span>-494.2<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsae3\">VFA<span class=\"_ _1\"></span> <span class=\"_ _21d\"> </span>-40<span class=\"_ _1\"></span>7.638<span class=\"_ _236\"> </span>-365.<span class=\"_ _1\"></span>891<span class=\"_ _236\"> </span>-<span class=\"_ _1\"></span>337.608<span class=\"_ _236\"> </span>-<span class=\"_ _1\"></span>310.749<span class=\"_ _24\"> </span>-3.<span class=\"_ _1\"></span>747.140<span class=\"_ _21\"> </span>-5.169.<span class=\"_ _1\"></span>026<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsae4\">Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>fti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chutz<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(AR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>-50<span class=\"_ _3c\"> </span>-50<span class=\"_ _3c\"> </span>-47<span class=\"_ _238\"> </span>-44<span class=\"_ _1d0\"> </span>-494<span class=\"_ _37\"> </span>-68<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsae5\">De<span class=\"_ _1\"></span>ckun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>-407.588<span class=\"_ _1fb\"> </span>-36<span class=\"_ _1\"></span>5.841<span class=\"_ _4c\"> </span>-337.561<span class=\"_ _1fb\"> </span>-310<span class=\"_ _1\"></span>.705<span class=\"_ _24\"> </span>-3<span class=\"_ _1\"></span>.746.646<span class=\"_ _21\"> </span>-5<span class=\"_ _1\"></span>.168.341<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsae6\">Summe <span class=\"_ _237\"> </span>-564.0<span class=\"_ _1\"></span>94<span class=\"_ _bd\"> </span>-<span class=\"_ _1\"></span>466.965<span class=\"_ _1fb\"> </span>-<span class=\"_ _1\"></span>430.487<span class=\"_ _236\"> </span>-3<span class=\"_ _1\"></span>93.315<span class=\"_ _24\"> </span>-4.08<span class=\"_ _1\"></span>1.224<span class=\"_ _47\"> </span>-<span class=\"_ _1\"></span>5.936.08<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gsae7\">1.4.<span class=\"ff5b\"> </span>Gehaltene<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>R\u00fcc<span class=\"_ _a\"></span>k<span class=\"_ _1\"></span>versicherung<span class=\"_ _d\"></span>svertr\u00e4ge<span class=\"_ _a\"></span> </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsae8\">Entwickl<span class=\"_ _1\"></span>ung<span class=\"fc9\"> <span class=\"_ _208\"> </span></span><span class=\"fs7\">2<span class=\"_ _1\"></span>023 <span class=\"_ _1db\"> </span><span class=\"fc9\">2022 </span></span></div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsae9\">Alle Bewe<span class=\"_ _1\"></span>rtungsmode<span class=\"_ _1\"></span>lle <span class=\"_ _113\"> </span><span class=\"fs7\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _1f6\"> </span>LIC / AI<span class=\"_ _1\"></span>C<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsaea\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _1f7\"> </span>LIC / AI<span class=\"_ _1\"></span>C<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsaeb\">Exkl. LoReCo<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsaec\">LoReCo<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsaed\">Exkl. LoReCo<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsaee\">LoReCo<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsaef\"><div class=\"t m2 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsaf0\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _66\"> </span>-37.144<span class=\"_ _1b0\"> </span>17.4<span class=\"_ _1\"></span>99<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsaf1\">1.894.15<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsaf2\">-67.049<span class=\"_ _29\"> </span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsaf3\">1.719.29<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsaf4\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _bb\"> </span>-53.389<span class=\"_ _3a\"> </span>559<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsaf5\">15.089<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsaf6\">-38.174<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsaf7\">-26.412<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsaf8\">Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _201\"> </span>-90.5<span class=\"_ _1\"></span>33<span class=\"_ _1b0\"> </span>18.058<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsaf9\">1.909.24<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsafa\">-105.2<span class=\"_ _1\"></span>23<span class=\"_ _29\"> </span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsafb\">1.692.88<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsafc\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>-1.320<span class=\"_ _1\"></span>.660<span class=\"_ _5d\"> </span>-13<span class=\"_ _1\"></span>.421<span class=\"_ _25\"> </span>885<span class=\"_ _1\"></span>.654<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsafd\">-1.254.80<span class=\"_ _1\"></span>5<span class=\"_ _1b0\"> </span>1<span class=\"_ _1\"></span>6.788<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsafe\">1.164.99<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsaff\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>-3.174<span class=\"_ _29\"> </span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb00\">44.794<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb01\">9<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb02\">1.261<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb03\">15.453<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb04\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _239\"> </span>-5.247<span class=\"_ _144\"> </span>-83<span class=\"_ _1\"></span>3<span class=\"_ _54\"> </span>40.996<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb05\">12.410<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb06\">-720<span class=\"_ _206\"> </span>-142.<span class=\"_ _1\"></span>444<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb07\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _c2\"> </span>-<span class=\"_ _1\"></span>1.329.081<span class=\"_ _5d\"> </span>-1<span class=\"_ _1\"></span>4.246<span class=\"_ _25\"> </span>97<span class=\"_ _1\"></span>1.444<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsb08\">-1.242<span class=\"_ _1\"></span>.386<span class=\"_ _54\"> </span>17.329<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsb09\">1.038.00<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb0a\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e1\"> </span>26.494<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb0b\">752<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb0c\">-14.504<span class=\"_ _1b0\"> </span><span class=\"fc9\">2<span class=\"_ _1\"></span>0.081<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb0d\">723<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb0e\">33.154<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb0f\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb10\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb11\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb12\">-7.161<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb13\">-1.268<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb14\">Ges<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>te e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>r\u00f6m<span class=\"_ _1\"></span>e <span class=\"_ _129\"> </span>1.318.09<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb15\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb16\">-1.011.60<span class=\"_ _1\"></span>0<span class=\"_ _27\"> </span><span class=\"fc9\">1.24<span class=\"_ _1\"></span>4.157<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb17\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb18\">-853.535<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb19\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>-75.0<span class=\"_ _1\"></span>28<span class=\"_ _35\"> </span>4.564<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb1a\">1.854.58<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsb1b\">-90.53<span class=\"_ _1\"></span>2<span class=\"_ _1b0\"> </span>1<span class=\"_ _1\"></span>8.058<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsb1c\">1.909.24<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb1d\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _163\"> </span>-39.390<span class=\"_ _35\"> </span>4.14<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb1e\">1.843.54<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb1f\">-37.144<span class=\"_ _54\"> </span>17.49<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb20\">1.894.15<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb21\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _58\"> </span>-35<span class=\"_ _1\"></span>.639<span class=\"_ _1dd\"> </span>42<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb22\">11.037<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb23\">-53.389<span class=\"_ _3a\"> </span>55<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb24\">15.089<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsb26\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _23a\"> </span><span class=\"fs7\">2023 </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsb27\">Premium Al<span class=\"_ _1\"></span>locatio<span class=\"_ _1\"></span>n Approach<span class=\"_ _1\"></span> <span class=\"_ _1b1\"> </span><span class=\"fs7\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _a0\"> </span>LIC / A<span class=\"_ _1\"></span>IC </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb28\">Exkl. LoReCo<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb29\">LoReCo<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb2a\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb2b\">PVFCF<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb2c\">RA<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb2d\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsb2e\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb2f\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _175\"> </span>4<span class=\"_ _1\"></span>6.406<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb30\">-1<span class=\"_ _3a\"> </span>4<span class=\"_ _1\"></span>6.405<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb31\">1.257.56<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb32\">28.041<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb33\">1.285.60<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb34\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _1c4\"> </span>-22<span class=\"_ _1\"></span>.244<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb35\">-22.244<span class=\"_ _213\"> </span>16.198<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb36\">210<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb37\">16.408<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb38\">Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _131\"> </span>24.162<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb39\">-1<span class=\"_ _213\"> </span>24.161<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb3a\">1.273.76<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb3b\">28.251<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb3c\">1.302.01<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb3d\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _13c\"> </span>-902.442<span class=\"_ _a5\"> </span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb3e\">-902.437<span class=\"_ _33\"> </span>565.108<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb3f\">-2.829<span class=\"_ _36\"> </span>562<span class=\"_ _1\"></span>.279<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb40\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb41\">ste<span class=\"_ _1\"></span>llt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb42\">-931.526<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb43\">-931.526<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb44\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb45\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb46\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1b8\"> </span>-9<span class=\"_ _1\"></span>31.526<span class=\"_ _23b\"> </span>-931.526<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb47\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb48\">45.835<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb49\">5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb4a\">45.840<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb4b\">548.357<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb4c\">-2.829<span class=\"_ _36\"> </span>545<span class=\"_ _1\"></span>.528<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb4d\">Eing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb4e\">vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb4f\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb50\">45.835<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb51\">45.835<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb52\">713.535<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb53\">713.535<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb54\">Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb55\">Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d U<span class=\"_ _1\"></span>mk<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>olc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb56\">Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb57\">5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb58\">5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb59\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb5a\">Bezu<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>f d<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>C </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb5b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb5c\">-165.532<span class=\"_ _1c8\"> </span>-2.829<span class=\"_ _6e\"> </span>-168.361<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb5d\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>iko<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>t-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb5e\">erf\u00fc<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ch d<span class=\"_ _1\"></span>en A<span class=\"_ _3\"></span>uss<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>r des<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb5f\">R\u00fcc<span class=\"_ _1\"></span>kv<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>rag<span class=\"_ _1\"></span>s </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb60\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb61\">354<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb62\">354<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb63\">Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>-16.751<span class=\"_ _116\"> </span>-16.75<span class=\"_ _1\"></span>1<span class=\"_ _3a\"> </span>16.<span class=\"_ _1\"></span>751<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb64\">16.751<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb65\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>-198<span class=\"_ _1bf\"> </span>-198<span class=\"_ _3a\"> </span>38.<span class=\"_ _1\"></span>559<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb66\">1.673<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb67\">40.232<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb68\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb69\">gem<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb6a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb6b\">33.166<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb6c\">33.166<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb6d\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb6e\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hnu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb6f\">-902.6<span class=\"_ _1\"></span>40<span class=\"_ _23c\"> </span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb70\">-902.6<span class=\"_ _1\"></span>35<span class=\"_ _23d\"> </span>636.833<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb71\">-1.156<span class=\"_ _36\"> </span>6<span class=\"_ _1\"></span>35.677<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb72\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23e\"> </span>11.725<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb73\">3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb74\">11.728<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb75\">-1.549<span class=\"_ _26\"> </span>-160<span class=\"_ _e0\"> </span>-1.709<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb76\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _1c8\"> </span>930.675<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb77\">930.675<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb78\">-733.5<span class=\"_ _1\"></span>57<span class=\"_ _5c\"> </span>-733.<span class=\"_ _1\"></span>557<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb79\">Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _1fe\"> </span>930.675<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb7a\">930.675<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb7b\">Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb7c\">son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb7d\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb7e\">komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb7f\">-733.557<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb80\">-733.557<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb81\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>63.922<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb82\">7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb83\">63.929<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb84\">1.175.49<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb85\">26.935<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsb86\">1.202.42<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb87\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _174\"> </span>67.552<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb88\">6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb89\">67.558<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb8a\">1.163.02<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb8b\">26.854<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb8c\">1.189.87<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb8d\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _5c\"> </span>-3.631<span class=\"_ _23c\"> </span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb8e\">-3.630<span class=\"_ _213\"> </span>12.473<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb8f\">82<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsb90\">12.555<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gsb92\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _23a\"> </span><span class=\"fs7\">2022 </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gsb93\">Premium Al<span class=\"_ _1\"></span>locatio<span class=\"_ _1\"></span>n Approach<span class=\"_ _1\"></span> <span class=\"_ _1b1\"> </span><span class=\"fs7\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _8a\"> </span>LIC / AIC </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsb94\">Exkl. LoReCo<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsb95\">LoReCo<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsb96\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsb97\">PVFCF<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsb98\">RA<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsb99\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsb9a\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb9b\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _207\"> </span>2.720<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb9c\">6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb9d\">2.726<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb9e\">969.625<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsb9f\">28.802<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsba0\">998.427<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsba1\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _1c4\"> </span>-10<span class=\"_ _1\"></span>.527<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsba2\">-10.527<span class=\"_ _36\"> </span>-23.479<span class=\"_ _1b5\"> </span>39<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsba3\">-23.081<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsba4\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 1.1.<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>-7.807<span class=\"_ _a5\"> </span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsba5\">-7.801<span class=\"_ _33\"> </span>946.146<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsba6\">29.200<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsba7\">975.346<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsba8\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _13c\"> </span>-885.836<span class=\"_ _4e\"> </span>-7<span class=\"_ _35\"> </span>-885.843<span class=\"_ _23d\"> </span>8<span class=\"_ _1\"></span>63.762<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsba9\">522<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbaa\">864.284<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbab\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbac\">ste<span class=\"_ _1\"></span>llt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbad\">-907.486<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbae\">-907.486<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbaf\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbb0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbb1\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1b8\"> </span>-9<span class=\"_ _1\"></span>07.486<span class=\"_ _23b\"> </span>-9<span class=\"_ _1\"></span>07.486<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbb2\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbb3\">31.196<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbb4\">-7<span class=\"_ _3a\"> </span>3<span class=\"_ _1\"></span>1.189<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbb5\">854.216<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbb6\">522<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbb7\">854.738<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbb8\">Eing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbb9\">vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbba\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbbb\">31.196<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbbc\">31.196<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbbd\">555.987<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbbe\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbbf\">555.987<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbc0\">Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbc1\">Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d U<span class=\"_ _1\"></span>mk<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>olc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbc2\">Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbc3\">-7<span class=\"_ _4e\"> </span>-7<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbc4\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbc5\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbc6\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbc7\">Bezu<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>f d<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>C </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbc8\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbc9\">299.090<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbca\">522<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbcb\">299.612<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbcc\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>iko<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>t-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbcd\">erf\u00fc<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ch d<span class=\"_ _1\"></span>en A<span class=\"_ _3\"></span>uss<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>r des<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbce\">R\u00fcc<span class=\"_ _1\"></span>kv<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>rag<span class=\"_ _1\"></span>s </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbcf\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbd0\">-861<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbd1\">-861<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbd2\">Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _240\"> </span>-9.546<span class=\"_ _1d2\"> </span>-9.546<span class=\"_ _32\"> </span>9.546<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbd3\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbd4\">9.546<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbd5\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _241\"> </span>78<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbd6\">78<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbd7\">16.342<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbd8\">54<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbd9\">16.396<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbda\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbdb\">gem<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbdc\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbdd\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbde\">-101.524<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbdf\">-101.524<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsbe0\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> </div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsbe1\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hnu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> </div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsbe2\">-885.7<span class=\"_ _1\"></span>58<span class=\"_ _241\"> </span>-7<span class=\"_ _4b\"> </span>-88<span class=\"_ _1\"></span>5.765<span class=\"_ _23d\"> </span>778.5<span class=\"_ _1\"></span>80<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsbe3\">576<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsbe4\">779.156<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbe5\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23e\"> </span>19.605<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbe6\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbe7\">19.605<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbe8\">33.394<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbe9\">-1.487<span class=\"_ _1c8\"> </span>31.<span class=\"_ _1\"></span>907<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbea\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1f7\"> </span>-1.163<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbeb\">-1.163<span class=\"_ _1c8\"> </span>-2.990<span class=\"_ _1a1\"> </span>-38<span class=\"_ _1ac\"> </span>-3.0<span class=\"_ _1\"></span>28<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsbec\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _1c8\"> </span>899.286<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsbed\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsbee\">899.286<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsbef\">-481.3<span class=\"_ _1\"></span>64<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsbf0\">-481.3<span class=\"_ _1\"></span>64<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbf1\">Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _1fe\"> </span>899.286<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbf2\">899.286<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbf3\">Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbf4\">son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbf5\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbf6\">komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbf7\">-481.364<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbf8\">-481.364<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsbf9\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>24.163<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsbfa\">-1<span class=\"_ _213\"> </span>24.162<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsbfb\">1.273.76<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsbfc\">28.251<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsbfd\">1.302.01<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbfe\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _174\"> </span>46.406<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsbff\">-1<span class=\"_ _3a\"> </span>4<span class=\"_ _1\"></span>6.405<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc00\">1.257.56<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc01\">28.041<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc02\">1.285.60<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc03\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>-22.244<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc04\">-22.244<span class=\"_ _213\"> </span>16.198<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc05\">210<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc06\">16.408<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsc08\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _15d\"> </span><span class=\"fs7\">2023 <span class=\"_ _1b2\"> </span><span class=\"fc9\">202<span class=\"_ _1\"></span>2 </span></span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsc09\">General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _20a\"> </span><span class=\"fs7\">LRC / A<span class=\"_ _1\"></span>RC <span class=\"_ _1fd\"> </span>L<span class=\"_ _1\"></span>IC / AIC<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsc0a\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _55\"> </span>L<span class=\"_ _1\"></span>IC / AIC<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsc0b\">Exkl. LoReCo<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsc0c\">LoReCo<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsc0d\">Exkl. LoReCo<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsc0e\">LoReCo<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsc0f\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc10\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _1b1\"> </span>-83.550<span class=\"_ _3a\"> </span>17.500<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc11\">608.545<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc12\">-69.769<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc13\">720.870<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc14\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _1c4\"> </span>-31<span class=\"_ _1\"></span>.145<span class=\"_ _199\"> </span>559<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc15\">-1.319<span class=\"_ _36\"> </span><span class=\"fc9\">-27.647<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc16\">-3.331<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsc17\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 1.1.<span class=\"_ _1\"></span> <span class=\"_ _1a5\"> </span>-114<span class=\"_ _1\"></span>.695<span class=\"_ _3a\"> </span>18.059<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsc18\">607.226<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsc19\">-97.41<span class=\"_ _1\"></span>6<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsc1a\">717.539<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc1b\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _13c\"> </span>-418.218<span class=\"_ _1d0\"> </span>-13.4<span class=\"_ _1\"></span>26<span class=\"_ _23d\"> </span>323.375<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc1c\">-368.969<span class=\"_ _213\"> </span>16.795<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc1d\">300.715<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc1e\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc1f\">ste<span class=\"_ _1\"></span>llt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc20\">-407.565<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc21\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc22\">-339.610<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc23\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc24\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r F<span class=\"_ _1\"></span>VA<span class=\"_ _1\"></span> <span class=\"_ _13c\"> </span>-27.416<span class=\"_ _185\"> </span><span class=\"fc9\">-69.10<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc25\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1b8\"> </span>-3<span class=\"_ _1\"></span>80.149<span class=\"_ _bb\"> </span><span class=\"fc9\">-270<span class=\"_ _1\"></span>.508<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc26\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc27\">3.859<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc28\">-13.426<span class=\"_ _23d\"> </span>30<span class=\"_ _1\"></span>8.863<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc29\">555<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc2a\">16.795<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc2b\">270.801<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc2c\">Eing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc2d\">vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc2e\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc2f\">2.867<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc30\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc31\">220.334<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc32\">-160<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc33\">297.421<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc34\">Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc35\">Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d U<span class=\"_ _1\"></span>mk<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>olc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc36\">Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc37\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc38\">-13.426<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc39\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc3a\">16.795<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc3b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc3c\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc3d\">Bezu<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>f d<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>C </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc3e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc3f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc40\">88.775<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc41\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc42\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc43\">-26.827<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc44\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>iko<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>t-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc45\">erf\u00fc<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ch d<span class=\"_ _1\"></span>en A<span class=\"_ _3\"></span>uss<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>r des<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc46\">R\u00fcc<span class=\"_ _1\"></span>kv<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>rag<span class=\"_ _1\"></span>s </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc47\">992<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc48\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc49\">-246<span class=\"_ _1b5\"> </span><span class=\"fc9\">715<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc4a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc4b\">207<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc4c\">Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>-14.512<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc4d\">14.512<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc4e\">-29.914<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc4f\">29.914<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc50\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _1e0\"> </span>-2.976<span class=\"_ _23c\"> </span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc51\">4.562<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc52\">-69<span class=\"_ _32\"> </span>1.261<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc53\">-943<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc54\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc55\">gem<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc56\">-5.247<span class=\"_ _242\"> </span>-833<span class=\"_ _32\"> </span>7.830<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc57\">12.410<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc58\">-720<span class=\"_ _219\"> </span>-40.9<span class=\"_ _1\"></span>20<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsc59\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsc5a\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hnu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsc5b\">-426.4<span class=\"_ _1\"></span>41<span class=\"_ _144\"> </span>-14.2<span class=\"_ _1\"></span>51<span class=\"_ _23d\"> </span>335.767<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsc5c\">-356.6<span class=\"_ _1\"></span>28<span class=\"_ _3a\"> </span>1<span class=\"_ _1\"></span>7.336<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsc5d\">258.852<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc5e\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23e\"> </span>14.769<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc5f\">749<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc60\">-12.795<span class=\"_ _9b\"> </span><span class=\"fc9\">476<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc61\">723<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc62\">1.247<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc63\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _20e\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc64\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc65\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc66\">-5.998<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc67\">1.760<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsc68\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _1c8\"> </span>387.417<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsc69\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsc6a\">-278.0<span class=\"_ _1\"></span>43<span class=\"_ _23d\"> </span><span class=\"fc9\">344.871<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsc6b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsc6c\">-372.1<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc6d\">Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _1fe\"> </span>387.417<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc6e\">344.871<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc6f\">Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc70\">son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc71\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc72\">komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc73\">-278.043<span class=\"_ _9d\"> </span><span class=\"fc9\">-372.171<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsc74\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _243\"> </span>-138.9<span class=\"_ _1\"></span>50<span class=\"_ _51\"> </span>4<span class=\"_ _1\"></span>.557<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsc75\">652.155<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsc76\">-114.6<span class=\"_ _1\"></span>95<span class=\"_ _3a\"> </span>1<span class=\"_ _1\"></span>8.059<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsc77\">607.227<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc78\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _40\"> </span>-106.942<span class=\"_ _32\"> </span>4.136<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc79\">653.672<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc7a\">-83.550<span class=\"_ _213\"> </span>17.500<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc7b\">608.545<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc7c\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>-32.008<span class=\"_ _1b5\"> </span>421<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsc7d\">-1.518<span class=\"_ _36\"> </span><span class=\"fc9\">-31.145<span class=\"_ _1b5\"> </span>559<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsc7e\">-1.319<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gsc80\">Entwickl<span class=\"_ _1\"></span>ungen de<span class=\"_ _1\"></span>r LRC / ARC <span class=\"_ _1\"></span>und LIC<span class=\"_ _1\"></span> / AIC nac<span class=\"_ _1\"></span>h Bewert<span class=\"_ _1\"></span>ungskompo<span class=\"_ _1\"></span>nenten<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs1c\">2023 </span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gsc81\">General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _210\"> </span><span class=\"fs1c\">P<span class=\"_ _1\"></span>VFCF<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsc82\">RA<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsc83\">CSM<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsc84\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsc85\"><div class=\"t m1 x0 h5f y77e ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc86\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _211\"> </span>4<span class=\"_ _1\"></span>65.091<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc87\">8.061<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc88\">69.343<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc89\">542.495<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc8a\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _ce\"> </span>-62.364<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc8b\">1.849<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc8c\">28.610<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc8d\">-31.905<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsc8e\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 1.1.<span class=\"_ _1\"></span> <span class=\"_ _244\"> </span>402.727<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsc8f\">9.910<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsc90\">97.953<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsc91\">510.590<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc92\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _245\"> </span>-104.461<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc93\">8.589<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc94\">-12.397<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc95\">-108.269<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc96\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ad\"> </span>-113.928<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc97\">-59.437<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc98\">-12.051<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc99\">-185.416<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc9a\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _246\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc9b\">-12.051<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc9c\">-12.051<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc9d\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te R<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>elau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span> <span class=\"_ _1ad\"> </span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc9e\">-62.087<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsc9f\">-62.087<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsca0\">Erf<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _215\"> </span>-1<span class=\"_ _1\"></span>13.928<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsca1\">2.650<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsca2\">-111.278<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsca3\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1d2\"> </span>-78.026<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsca4\">63.490<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsca5\">-346<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsca6\">-14.882<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsca7\">Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>t w<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _17b\"> </span>-98.32<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsca8\">62.655<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsca9\">55.510<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscaa\">19.844<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscab\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _174\"> </span>20.29<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscac\">835<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscad\">-55.856<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscae\">-34.726<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscaf\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Leis<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _70\"> </span>86.748<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscb0\">4.536<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscb1\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscb2\">91.284<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscb3\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1fd\"> </span>86.748<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscb4\">4.536<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscb5\">91.284<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscb6\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>iko<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>terf<span class=\"_ _1\"></span>\u00fcl<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>rch<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>er d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ck-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscb7\">vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtrag<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _222\"> </span>745<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscb8\">745<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscb9\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _247\"> </span>-6.249<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscba\">2.362<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscbb\">5.481<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscbc\">1.594<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscbd\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _248\"> </span>2.774<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscbe\">-1.024<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscbf\">1.750<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gscc0\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _fd\"> </span>-107.93<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gscc1\">9.927<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gscc2\">-6.916<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gscc3\">-104.9<span class=\"_ _1\"></span>25<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscc4\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _222\"> </span>8.022<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscc5\">-808<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscc6\">-4.491<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscc7\">2.723<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gscc8\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _249\"> </span>109.374<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gscc9\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gscca\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsccb\">109.374<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsccc\">Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _1d4\"> </span>387.417<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsccd\">387.417<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscce\">Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsccf\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kompo<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscd0\">-278.043<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscd1\">-278.043<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gscd2\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _24a\"> </span>412.187<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gscd3\">19.029<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gscd4\">86.546<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gscd5\">517.762<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscd6\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _134\"> </span>47<span class=\"_ _1\"></span>3.577<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscd7\">16.955<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscd8\">60.335<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscd9\">550.867<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscda\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>-61.39<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscdb\">2.074<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscdc\">26.211<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gscdd\">-33.105<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc9 sc0 ls4 ws0 gscdf\">Entwickl<span class=\"_ _1\"></span>ungen de<span class=\"_ _1\"></span>r LRC / ARC <span class=\"_ _1\"></span>und LIC<span class=\"_ _1\"></span> / AIC nac<span class=\"_ _1\"></span>h Bewert<span class=\"_ _1\"></span>ungskompo<span class=\"_ _1\"></span>nenten<span class=\"_ _1\"></span> <span class=\"_ _183\"> </span><span class=\"fs7\">2022 </span></div><div class=\"t m1 h2c ff58 fs12 fc9 sc0 ls4 ws0 gsce0\">General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _210\"> </span><span class=\"fs7\">PVFCF<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsce1\">RA<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsce2\">CSM<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsce3\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsce4\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsce5\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _211\"> </span>603.654<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsce6\">10.432<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsce7\">37.014<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsce8\">651.100<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsce9\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>-57<span class=\"_ _1\"></span>.413<span class=\"_ _1b5\"> </span>833<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscea\">25.602<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsceb\">-30.978<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gscec\">Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _24b\"> </span>546.241<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsced\">11.265<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gscee\">62.616<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gscef\">620.122<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscf0\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ff\"> </span>-82.190<span class=\"_ _242\"> </span>-646<span class=\"_ _213\"> </span>31.377<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscf1\">-51.459<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscf2\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _142\"> </span>7<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscf3\">-45.955<span class=\"_ _32\"> </span>4.39<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscf4\">-40.768<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscf5\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _24c\"> </span>4.398<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscf6\">4.398<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscf7\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te R<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>elau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span> <span class=\"_ _24d\"> </span>-47.540<span class=\"_ _1d3\"> </span>-4<span class=\"_ _1\"></span>7.540<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscf8\">Erf<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>789<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscf9\">1.585<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscfa\">2.374<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscfb\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _19a\"> </span>-56.023<span class=\"_ _213\"> </span>46.342<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscfc\">26.979<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscfd\">17.298<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscfe\">Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>t w<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _17b\"> </span>-46.584<span class=\"_ _213\"> </span>50.855<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gscff\">21.185<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd00\">25.456<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd01\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _1fe\"> </span>-9.43<span class=\"_ _1\"></span>9<span class=\"_ _3c\"> </span>-4.<span class=\"_ _1\"></span>513<span class=\"_ _32\"> </span>5.794<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd02\">-8.158<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd03\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Leis<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _102\"> </span>-27.878<span class=\"_ _1c8\"> </span>-1.033<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd04\">-28.911<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd05\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _243\"> </span>-27.8<span class=\"_ _1\"></span>78<span class=\"_ _1c8\"> </span>-1.033<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd06\">-28.911<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd07\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>iko<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>terf<span class=\"_ _1\"></span>\u00fcl<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>rch<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>er d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ck-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd08\">vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtrag<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span>922<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd09\">922<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd0a\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _64\"> </span>-2.1<span class=\"_ _1\"></span>12<span class=\"_ _6a\"> </span>-98<span class=\"_ _32\"> </span>2.4<span class=\"_ _1\"></span>58<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd0b\">248<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd0c\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span>-28.2<span class=\"_ _1\"></span>31<span class=\"_ _242\"> </span>-999<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd0d\">-29.230<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd0e\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _ad\"> </span>-<span class=\"_ _1\"></span>112.533<span class=\"_ _3c\"> </span>-<span class=\"_ _1\"></span>1.743<span class=\"_ _213\"> </span>33.835<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd0f\">-80.44<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd10\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span>3.525<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd11\">-359<span class=\"_ _242\"> </span>-71<span class=\"_ _1\"></span>9<span class=\"_ _147\"> </span>2.4<span class=\"_ _1\"></span>47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd12\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _250\"> </span>-7.206<span class=\"_ _1b5\"> </span>7<span class=\"_ _1\"></span>47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd13\">2.221<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd14\">-4.238<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd15\">Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _247\"> </span>-27.30<span class=\"_ _1\"></span>0<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd16\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd17\">-27.30<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd18\">Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _1d4\"> </span>344.871<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd19\">344.871<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd1a\">Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e </div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd1b\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kompo<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd1c\">-372.171<span class=\"_ _9d\"> </span>-372.171<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd1d\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _24a\"> </span>402.727<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd1e\">9.910<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd1f\">97.953<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd20\">510.590<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd21\">Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _134\"> </span>465.091<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd22\">8.061<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd23\">69.343<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd24\">542.495<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd25\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>-62.364<span class=\"_ _32\"> </span>1.849<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd26\">28.610<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd27\">-31.905<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsd28\">Erstmalig erfa<span class=\"_ _1\"></span>sste Ve<span class=\"_ _1\"></span>rtr\u00e4ge <span class=\"_ _251\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23 <span class=\"_ _58\"> </span><span class=\"fc9\">31.12.20<span class=\"_ _1\"></span>22 </span></span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsd29\">General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _1c8\"> </span><span class=\"fs7\">Selbst gezeichnet<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd2a\">Zugekauft<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd2b\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd2c\">Sel<span class=\"_ _1\"></span>bst gezeichnet<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd2d\">Zugekauft<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd2e\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w26 h2d gsd2f\"><div class=\"t m1 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in </div></div><div class=\"c w27 h2d gsd30\"><div class=\"t m1 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">TEU<span class=\"_ _1\"></span>R<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd31\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd32\">Mit<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>abf<span class=\"_ _1\"></span>l\u00fcs<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd33\">-460.557<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd34\">-460.557<span class=\"_ _35\"> </span><span class=\"fc9\">-318.60<span class=\"_ _1\"></span>8<span class=\"_ _252\"> </span>-14.456<span class=\"_ _6e\"> </span>-333.064<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd35\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Sch<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>zun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd36\">Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _148\"> </span>2.160<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd37\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd38\">2.160<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd39\">-2.498<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd3a\">-2.498<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd3b\">Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd3c\">Mit<span class=\"_ _1\"></span>telz<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fl\u00fc<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd3d\">362.236<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd3e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd3f\">362.236<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd40\">272.024<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd41\">7.250<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd42\">279.274<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd43\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd44\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ken <span class=\"_ _1c5\"> </span>62.655<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd45\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd46\">62.655<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd47\">50.855<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd48\">747<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd49\">51.602<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd4a\">Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1dc\"> </span>55<span class=\"_ _1\"></span>.510<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd4b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd4c\">55.510<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd4d\">21.185<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd4e\">2.221<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd4f\">23.406<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd50\">Summe <span class=\"_ _253\"> </span>19.844<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd51\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd52\">19.844<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd53\">25.456<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd54\">-4.238<span class=\"_ _216\"> </span>21.218<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsd56\">Erwartete e<span class=\"_ _1\"></span>rfolgsw<span class=\"_ _1\"></span>irksame<span class=\"_ _1\"></span> Erfassun<span class=\"_ _1\"></span>g der CSM<span class=\"_ _1\"></span> <span class=\"_ _59\"> </span><span class=\"fs7\">31.1<span class=\"_ _1\"></span>2.2023 </span></div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsd57\">Gehalte<span class=\"_ _1\"></span>ne R\u00fcckve<span class=\"_ _1\"></span>rsi<span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>herungsvert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _b3\"> </span><span class=\"fs7\">1. Jahr<span class=\"_ _1a6\"> </span>2. Jahr<span class=\"_ _1a6\"> </span>3. Jahr<span class=\"_ _1a6\"> </span>4. Jahr<span class=\"_ _24\"> </span>5. Jahr und </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd58\">sp\u00e4ter<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd59\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsd5a\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd5b\">GM<span class=\"_ _1\"></span>M <span class=\"_ _1ae\"> </span>19.394<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd5c\">11.751<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd5d\">9.266<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd5e\">7.800<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd5f\">38.335<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd60\">86.546<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd61\">Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>fti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chutz<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(AR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>17<span class=\"_ _1\"></span>.244<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd62\">6.974<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd63\">5.512<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd64\">4.582<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd65\">26.023<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd66\">60.335<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd67\">De<span class=\"_ _1\"></span>ckun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span>2.150<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd68\">4.777<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd69\">3.754<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd6a\">3.218<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd6b\">12.312<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd6c\">26.211<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gsd6d\">Erwartete e<span class=\"_ _1\"></span>rfolgsw<span class=\"_ _1\"></span>irksame<span class=\"_ _1\"></span> Erfassun<span class=\"_ _1\"></span>g der CSM<span class=\"_ _1\"></span> <span class=\"_ _59\"> </span><span class=\"fs7\">31.1<span class=\"_ _1\"></span>2.2022 </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gsd6e\">Gehalte<span class=\"_ _1\"></span>ne R\u00fcckve<span class=\"_ _1\"></span>rsi<span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>herungsvert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _b3\"> </span><span class=\"fs7\">1. Jahr<span class=\"_ _1a6\"> </span>2. Jahr<span class=\"_ _1a6\"> </span>3. Jahr<span class=\"_ _1a6\"> </span>4. Jahr<span class=\"_ _24\"> </span>5. Jahr und </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd6f\">sp\u00e4ter<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd70\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsd71\"><div class=\"t m2 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd72\">GM<span class=\"_ _1\"></span>M <span class=\"_ _1ae\"> </span>16.706<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd73\">7.714<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd74\">7.179<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd75\">7.046<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd76\">59.308<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd77\">97.953<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd78\">Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>fti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chutz<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(AR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>17<span class=\"_ _1\"></span>.959<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd79\">5.780<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd7a\">5.003<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd7b\">4.235<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd7c\">36.366<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd7d\">69.343<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd7e\">De<span class=\"_ _1\"></span>ckun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>-1.253<span class=\"_ _35\"> </span>1.9<span class=\"_ _1\"></span>34<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd7f\">2.176<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd80\">2.811<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd81\">22.942<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd82\">28.610<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gsd83\">1.5.<span class=\"ff5b\"> </span>Zu<span class=\"_ _a\"></span>grundeliegende Referenzwert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> von <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>ertr\u00e4gen mit dir<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r \u00dcberschussbet<span class=\"_ _a\"></span>eiligung </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsd84\">Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _254\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23 <span class=\"_ _106\"> </span><span class=\"fc9\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd85\">Buchwert<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd86\">Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd87\">Buchwert<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsd88\"><div class=\"t m2 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd89\">Als<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>sge<span class=\"_ _1\"></span>wie<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Po<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _255\"> </span>25.119.5<span class=\"_ _1\"></span>88<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsd8a\">25.435.3<span class=\"_ _1\"></span>26<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsd8b\">24.793.1<span class=\"_ _1\"></span>46<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd8c\">Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _139\"> </span>335.674<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd8d\">335.674<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd8e\">491.361<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd8f\">Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _256\"> </span>560.776<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd90\">540.828<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd91\">614.192<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd92\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _257\"> </span>16.136.5<span class=\"_ _1\"></span>49<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd93\">16.119.4<span class=\"_ _1\"></span>62<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd94\">15.827.8<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd95\">Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _63\"> </span>107<span class=\"_ _1\"></span>.599<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd96\">108.549<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd97\">135.402<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd98\">In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _258\"> </span>6.966.36<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd99\">6.960.90<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd9a\">6.809.79<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd9b\">De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _259\"> </span>1.375<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd9c\">1.375<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsd9d\">2.565<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd9e\">Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _ef\"> </span>395.273<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsd9f\">395.273<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsda0\">352.867<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsda1\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _25a\"> </span>12.473<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsda2\">12.473<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsda3\">15.818<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsda4\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _92\"> </span>1.264<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsda5\">1.264<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsda6\">1.420<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsda7\">Ford<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _25b\"> </span>91.801<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsda8\">93.065<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsda9\">50.619<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdaa\">Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _24d\"> </span>432.26<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdab\">682.286<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdac\">414.214<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdad\">Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> <span class=\"_ _25c\"> </span>78.178<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdae\">184.177<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdaf\">77.020<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsdb0\">Als<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rbi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>wiese<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e P<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _60\"> </span>547<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsdb1\">547<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsdb2\">517<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdb3\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _25d\"> </span>547<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdb4\">547<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdb5\">517<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsdb7\">Erfolgswirk<span class=\"_ _1\"></span>sam e<span class=\"_ _1\"></span>rfasste Betr\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _25e\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsdb8\">2022<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsdb9\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsdba\">Zu<span class=\"_ _1\"></span>gru<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swerte<span class=\"_ _1\"></span> <span class=\"_ _25f\"> </span>1.478.16<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsdbb\">-865.5<span class=\"_ _1\"></span>40<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdbc\">Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _260\"> </span>557.255<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdbd\">414.274<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdbe\">Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ausb<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>-34<span class=\"_ _e0\"> </span><span class=\"fc9\">-1.862<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdbf\">We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>-4.57<span class=\"_ _1\"></span>9<span class=\"_ _219\"> </span><span class=\"fc9\">-52.820<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdc0\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzin<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>trum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _261\"> </span>909.162<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdc1\">-1.233.74<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdc2\">Erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Selb<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tg<span class=\"_ _1\"></span>enut<span class=\"_ _1\"></span>zt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>ilien<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>ls <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ves<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> <span class=\"_ _113\"> </span>16.362<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdc3\">8.609<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsdc4\">\u00dcbri<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a6\"> </span>449<span class=\"_ _1\"></span>.824<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsdc5\">101.407<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdc6\">Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _260\"> </span>338.546<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdc7\">300.623<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdc8\">Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ausb<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _133\"> </span>114<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdc9\">-2.380<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdca\">We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>-51.905<span class=\"_ _219\"> </span><span class=\"fc9\">-52.1<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdcb\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzin<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>trum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _261\"> </span>144.509<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdcc\">-181.668<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdcd\">Erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Selb<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tg<span class=\"_ _1\"></span>enut<span class=\"_ _1\"></span>zt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>ilien<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>ls <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ves<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> <span class=\"_ _262\"> </span>2.094<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdce\">18.667<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdcf\">Erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _263\"> </span>16.466<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdd0\">18.287<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsdd1\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>s au<span class=\"_ _1\"></span>sge<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>llt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n Ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1ab\"> </span>-1.698<span class=\"_ _1\"></span>.751<span class=\"_ _36\"> </span><span class=\"fc9\">724.671<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdd2\">Aufz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g b<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>nha<span class=\"_ _1\"></span>nd g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>\u00e4rti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>r fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>r R<span class=\"_ _1\"></span>ahm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>edin<span class=\"_ _1\"></span>gung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>-904.<span class=\"_ _1\"></span>897<span class=\"_ _219\"> </span><span class=\"fc9\">-45.698<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdd3\">Aufz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g b<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>nha<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Fe<span class=\"_ _1\"></span>stz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>atz<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rst<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rfas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _5f\"> </span>-22.095<span class=\"_ _e0\"> </span><span class=\"fc9\">-9.673<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdd4\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>Zins<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>tze<span class=\"_ _1\"></span>n u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>and<span class=\"_ _1\"></span>eren<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>ahm<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-697.235<span class=\"_ _36\"> </span><span class=\"fc9\">84<span class=\"_ _1\"></span>0.156<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdd5\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _264\"> </span>-74.524<span class=\"_ _219\"> </span><span class=\"fc9\">-6<span class=\"_ _1\"></span>0.114<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsdd6\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>s ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>R\u00fcck<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rtr\u00e4<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _265\"> </span>41.628<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsdd7\">16.722<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdd8\">Aufz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g b<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>nha<span class=\"_ _1\"></span>nd g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>\u00e4rti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>r fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>r R<span class=\"_ _1\"></span>ahm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>edin<span class=\"_ _1\"></span>gung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>38.317<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdd9\">19.362<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdda\">Aufz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g b<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>nha<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Fe<span class=\"_ _1\"></span>stz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>atz<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rst<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rfas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _21f\"> </span>1.705<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsddb\">101<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsddc\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>Zins<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>tze<span class=\"_ _1\"></span>n u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>and<span class=\"_ _1\"></span>eren<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>ahm<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _266\"> </span>6.517<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsddd\">-2.993<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdde\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _17f\"> </span>-4.911<span class=\"_ _1a1\"> </span><span class=\"fc9\">252<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsddf\">Summe <span class=\"_ _267\"> </span>270.867<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsde0\">-22.74<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsde1\">Erfolgsneut<span class=\"_ _1\"></span>ral erfasste<span class=\"_ _1\"></span> Betr\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _268\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsde2\">2022<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsde3\"><div class=\"t m1 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsde4\">Zug<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lieg<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>le V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _269\"> </span>899.840<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsde5\">-2.983.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsde6\">\u00dcbr<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _26a\"> </span>391.151<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsde7\">-1.132.10<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsde8\">IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7 \u2013<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ges<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>-1.06<span class=\"_ _1\"></span>7.611<span class=\"_ _200\"> </span><span class=\"fc9\">3.9<span class=\"_ _1\"></span>90.469<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsde9\">IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7 \u2013<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tene <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ckve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _26b\"> </span>34.915<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdea\">-130.755<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsdeb\">Summe <span class=\"_ _267\"> </span>258.295<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsdec\">-255.6<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsded\">Gesamtergeb<span class=\"_ _1\"></span>nisrechn<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _26c\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsdee\">2022<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsdef\"><div class=\"t m1 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsdf0\">Erfo<span class=\"_ _1\"></span>lg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>m e<span class=\"_ _1\"></span>rfa<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>st <span class=\"_ _26d\"> </span>1.478.96<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsdf1\">1.116.06<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdf2\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _26e\"> </span>1.208.09<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdf3\">1.138.80<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdf4\">Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>eran<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>serg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>l. E<span class=\"_ _1\"></span>rge<span class=\"_ _1\"></span>bn<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>oz<span class=\"_ _1\"></span>iier<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>obili<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _26f\"> </span>1.927.99<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdf5\">-764.133<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdf6\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _270\"> </span>-1.657.12<span class=\"_ _1\"></span>3<span class=\"_ _252\"> </span><span class=\"fc9\">7<span class=\"_ _1\"></span>41.393<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsdf7\">Erfo<span class=\"_ _1\"></span>lg<span class=\"_ _1\"></span>sne<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>ral<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span> <span class=\"_ _17f\"> </span>258.295<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsdf8\">-255.6<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdf9\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e Gew<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> <span class=\"_ _15a\"> </span>1.2<span class=\"_ _1\"></span>90.991<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsdfa\">-4.115.40<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsdfb\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _e9\"> </span>-1.032.696<span class=\"_ _200\"> </span><span class=\"fc9\">3.<span class=\"_ _1\"></span>859.714<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsdfc\">Summe <span class=\"_ _228\"> </span>1.737.<span class=\"_ _1\"></span>261<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsdfd\">860.368<span class=\"_ _3ca\"> </span></div>1.6.<span class=\"ff5b\"> </span>En<span class=\"_ _a\"></span>twic<span class=\"_ _1\"></span>klung der<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>P<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>rtfoli<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>s vom I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS 17-<span class=\"_ _d\"></span>\u00dcbergangsze<span class=\"_ _d\"></span>itpu<span class=\"_ _d\"></span>nkt (1.<span class=\"_ _a\"></span> J\u00e4<span class=\"_ _1\"></span>nn<span class=\"_ _a\"></span>er 2022)<span class=\"_ _d\"></span> Ausgest<span class=\"_ _d\"></span>ellte V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>sicherung<span class=\"_ _d\"></span>svertr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>w<span class=\"_ _d\"></span>ertet zum <span class=\"_ _a\"></span>Fair<span class=\"_ _a\"></span>-Val<span class=\"_ _a\"></span>ue-Ansatz <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>GM<span class=\"_ _a\"></span>M und VF<span class=\"_ _d\"></span>A<span class=\"_ _a\"></span>) Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _271\"> </span><span class=\"fs1c\">2023 <span class=\"_ _272\"> </span><span class=\"fcc\">2022 </span></span>  <span class=\"_ _273\"> </span><span class=\"fs1c\">GMM<span class=\"_ _3ca\"> </span></span>VFA<span class=\"_ _3ca\"> </span>GMM<span class=\"_ _3ca\"> </span>VFA<span class=\"_ _3ca\"> </span>in TEU<span class=\"_ _1\"></span>R<span class=\"_ _3ca\"> </span>Vert<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>cema<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>.1.<span class=\"_ _1\"></span> <span class=\"_ _247\"> </span>-<span class=\"_ _1\"></span>386.863<span class=\"_ _3ca\"> </span>-4.817<span class=\"_ _1\"></span>.609<span class=\"_ _3ca\"> </span>-458.3<span class=\"_ _1\"></span>05<span class=\"_ _3ca\"> </span>-4.412<span class=\"_ _1\"></span>.645<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nisc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Erge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _274\"> </span>69.718<span class=\"_ _3ca\"> </span>218.752<span class=\"_ _3ca\"> </span>64.711<span class=\"_ _3ca\"> </span>-422.9<span class=\"_ _1\"></span>79<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _275\"> </span>70.129<span class=\"_ _3ca\"> </span>367.148<span class=\"_ _3ca\"> </span>92.409<span class=\"_ _3ca\"> </span>392.774<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _a4\"> </span>70.129<span class=\"_ _3ca\"> </span>367.148<span class=\"_ _3ca\"> </span>92.409<span class=\"_ _3ca\"> </span>392.774<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _276\"> </span>-411<span class=\"_ _3ca\"> </span>-148.396<span class=\"_ _3ca\"> </span>-27.698<span class=\"_ _3ca\"> </span>-815.753<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _1c3\"> </span>-411<span class=\"_ _3ca\"> </span>-148.396<span class=\"_ _3ca\"> </span>-27.698<span class=\"_ _3ca\"> </span>-815.753<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _157\"> </span>14.834<span class=\"_ _3ca\"> </span>-5.796<span class=\"_ _3ca\"> </span>-24.416<span class=\"_ _3ca\"> </span>-2.761<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _1b1\"> </span>84<span class=\"_ _1\"></span>.552<span class=\"_ _3ca\"> </span>212.956<span class=\"_ _3ca\"> </span>40.295<span class=\"_ _3ca\"> </span>-425.7<span class=\"_ _1\"></span>40<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _226\"> </span>-19.367<span class=\"_ _3ca\"> </span>-14.164<span class=\"_ _3ca\"> </span>31.147<span class=\"_ _3ca\"> </span>20.776<span class=\"_ _3ca\"> </span>Vertr<span class=\"_ _1\"></span>agliche Se<span class=\"_ _1\"></span>rvicemarge <span class=\"_ _1\"></span>Stand 31.12. <span class=\"_ _86\"> </span>-321.678<span class=\"_ _3ca\"> </span>-4.618<span class=\"_ _1\"></span>.817<span class=\"_ _3ca\"> </span>-386.8<span class=\"_ _1\"></span>63<span class=\"_ _3ca\"> </span>-4.817<span class=\"_ _1\"></span>.609<span class=\"_ _3ca\"> </span>Gehaltene<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>R\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kvers<span class=\"_ _a\"></span>icherungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> be<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t zum<span class=\"_ _a\"></span> Fa<span class=\"_ _d\"></span>ir-V<span class=\"_ _a\"></span>alu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>-Ansatz<span class=\"_ _a\"></span> (GMM)<span class=\"_ _a\"></span> Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Vert<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>cema<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>.1.<span class=\"_ _1\"></span> <span class=\"_ _277\"> </span>63.716<span class=\"_ _3ca\"> </span>62.531<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nisc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Erge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _278\"> </span>-12.68<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-734<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _25d\"> </span>-9.38<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>-17.872<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _279\"> </span>-9.387<span class=\"_ _3ca\"> </span>-17.872<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>-3.301<span class=\"_ _3ca\"> </span>17.138<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _27a\"> </span>-3.301<span class=\"_ _3ca\"> </span>17.138<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _27b\"> </span>-937<span class=\"_ _3ca\"> </span>2.058<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _27c\"> </span>-13.62<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.324<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _78\"> </span>-402<span class=\"_ _3ca\"> </span>-139<span class=\"_ _3ca\"> </span>Vertr<span class=\"_ _1\"></span>agliche Se<span class=\"_ _1\"></span>rvicemarge <span class=\"_ _1\"></span>Stand 31.12. <span class=\"_ _259\"> </span>49<span class=\"_ _1\"></span>.689<span class=\"_ _3ca\"> </span>63.716<span class=\"_ _3ca\"> </span>Zugrund<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>liegen<span class=\"_ _a\"></span>de Referenzw<span class=\"_ _a\"></span>erte Die <span class=\"_ _a\"></span>folgende <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>abel<span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eigt <span class=\"_ _2\"></span>die i<span class=\"_ _a\"></span>n der<span class=\"_ _a\"></span> Gesam<span class=\"_ _a\"></span>tergeb<span class=\"_ _d\"></span>nisre<span class=\"_ _a\"></span>chnung<span class=\"_ _a\"></span> unter<span class=\"_ _a\"></span> Sons<span class=\"_ _a\"></span>tiges <span class=\"_ _a\"></span>Ergebnis<span class=\"_ _a\"></span> erfass<span class=\"_ _d\"></span>ten<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Betr\u00e4ge. <span class=\"_ _a\"></span>Diese<span class=\"_ _a\"></span> stamm<span class=\"_ _a\"></span>en von <span class=\"_ _1\"></span>zugru<span class=\"_ _d\"></span>ndeliege<span class=\"_ _a\"></span>nden <span class=\"_ _3\"></span>fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>ensw<span class=\"_ _d\"></span>erten <span class=\"_ _1\"></span>von V<span class=\"_ _d\"></span>ersic<span class=\"_ _a\"></span>herungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>erstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rfass<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>mit dem <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>A be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtet wur<span class=\"_ _a\"></span>den.<span class=\"_ _d\"></span> Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _27d\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Sta<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _85\"> </span>1.627.85<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>-1.289<span class=\"_ _1\"></span>.096<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sn<span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>tral<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rfa<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Be<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _27e\"> </span>-796.005<span class=\"_ _3ca\"> </span>2.802.41<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te B<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1c6\"> </span>-38<span class=\"_ _1\"></span>.083<span class=\"_ _3ca\"> </span>110.267<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _27f\"> </span>28<span class=\"_ _3ca\"> </span>4.263<span class=\"_ _3ca\"> </span>Sta<span class=\"_ _1\"></span>nd 31.12. <span class=\"_ _280\"> </span>793.793<span class=\"_ _3ca\"> </span>1.627.85<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>enth<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>r St<span class=\"_ _1\"></span>and<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ri<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span>vors<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rge<span class=\"_ _1\"></span> <span class=\"_ _281\"> </span>-121.707<span class=\"_ _3ca\"> </span>-117.248<span class=\"_ _3ca\"> </span>Die V<span class=\"_ _2\"></span>er\u00e4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>kovorso<span class=\"_ _d\"></span>rge wir<span class=\"_ _a\"></span>d in de<span class=\"_ _d\"></span>r Positi<span class=\"_ _d\"></span>on Erf<span class=\"_ _a\"></span>olgsneutral e<span class=\"_ _a\"></span>rfasste Betr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>ewiesen.<span class=\"_ _3ca\"> </span>1.7.<span class=\"ff5b\"> </span>K<span class=\"_ _a\"></span>onzentrationsrisiko Verbindlichk<span class=\"_ _1\"></span>eiten au<span class=\"_ _1\"></span>s ausges<span class=\"_ _1\"></span>tellten<span class=\"_ _1\"></span> Versicherun<span class=\"_ _1\"></span>gsvertr\u00e4ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _282\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _283\"> </span>23.370.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>23.248.3<span class=\"_ _1\"></span>25<span class=\"_ _3ca\"> </span>Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _284\"> </span>2.851.07<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>2.686.72<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _285\"> </span>2.004.10<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>1.650.61<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>Alba<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span> <span class=\"_ _286\"> </span>83.469<span class=\"_ _3ca\"> </span>60.198<span class=\"_ _3ca\"> </span>Bal<span class=\"_ _1\"></span>tiku<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _287\"> </span>862.750<span class=\"_ _3ca\"> </span>745.357<span class=\"_ _3ca\"> </span>Bosn<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span>Herz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _288\"> </span>115.348<span class=\"_ _3ca\"> </span>107.065<span class=\"_ _3ca\"> </span>Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _229\"> </span>254.26<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>232.739<span class=\"_ _3ca\"> </span>Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _289\"> </span>433.592<span class=\"_ _3ca\"> </span>434.314<span class=\"_ _3ca\"> </span>Mol<span class=\"_ _1\"></span>dau<span class=\"_ _1\"></span> <span class=\"_ _28a\"> </span>17.210<span class=\"_ _3ca\"> </span>10.539<span class=\"_ _3ca\"> </span>No<span class=\"_ _1\"></span>rdm<span class=\"_ _1\"></span>aze<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>nien<span class=\"_ _1\"></span> <span class=\"_ _28b\"> </span>19.778<span class=\"_ _3ca\"> </span>19.079<span class=\"_ _3ca\"> </span>Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _28c\"> </span>924.606<span class=\"_ _3ca\"> </span>738.917<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>rbien<span class=\"_ _1\"></span> <span class=\"_ _28d\"> </span>313.779<span class=\"_ _3ca\"> </span>303.946<span class=\"_ _3ca\"> </span>Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _28e\"> </span>1.563.95<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.480.81<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>Uk<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1bb\"> </span>95.723<span class=\"_ _3ca\"> </span>85.535<span class=\"_ _3ca\"> </span>Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _28f\"> </span>1.308.70<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>1.064.43<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chla<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _290\"> </span>766.302<span class=\"_ _3ca\"> </span>709.871<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>orgi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _291\"> </span>20.400<span class=\"_ _3ca\"> </span>19.643<span class=\"_ _3ca\"> </span>Lie<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ein <span class=\"_ _292\"> </span>882.881<span class=\"_ _3ca\"> </span>862.785<span class=\"_ _3ca\"> </span>T\u00fcr<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _1bb\"> </span>795.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>612.688<span class=\"_ _3ca\"> </span>Grup<span class=\"_ _1\"></span>pen<span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>en <span class=\"_ _293\"> </span>1.120.28<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.296.78<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _de\"> </span>37.804.092<span class=\"_ _3ca\"> </span>36.370.3<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Verrechne<span class=\"_ _1\"></span>te Pr\u00e4<span class=\"_ _1\"></span>mien basieren<span class=\"_ _1\"></span>d auf IFRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _294\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kfz<span class=\"_ _1\"></span>-H<span class=\"_ _1\"></span>aftp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>tv<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> <span class=\"_ _291\"> </span>2.<span class=\"_ _1\"></span>214.614<span class=\"_ _3ca\"> </span>Kfz<span class=\"_ _1\"></span>-K<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>kove<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1e8\"> </span>1.858.667<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Sa<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> <span class=\"_ _291\"> </span>6.796<span class=\"_ _1\"></span>.547<span class=\"_ _3ca\"> </span>Kran<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>env<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cheru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _295\"> </span>898.086<span class=\"_ _3ca\"> </span>Fon<span class=\"_ _1\"></span>ds<span class=\"_ _1\"></span>- un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>und<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cherun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _296\"> </span>600.375<span class=\"_ _3ca\"> </span>Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>nnb<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _264\"> </span>2<span class=\"_ _1\"></span>.358.228<span class=\"_ _3ca\"> </span>Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>ohn<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>igun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _297\"> </span>983.620<span class=\"_ _3ca\"> </span>Kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lidi<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _298\"> </span>-1.926.11<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _299\"> </span>13.784.0<span class=\"_ _1\"></span>18<span class=\"_ _3ca\"> </span>Verrechne<span class=\"_ _1\"></span>te Pr\u00e4<span class=\"_ _1\"></span>mien basieren<span class=\"_ _1\"></span>d auf IFRS<span class=\"_ _1\"></span> 4<span class=\"_ _1\"></span> <span class=\"_ _293\"> </span><span class=\"fs7 fc9\">2022<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kfz<span class=\"_ _1\"></span>-H<span class=\"_ _1\"></span>aftp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>tv<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> <span class=\"_ _291\"> </span><span class=\"fc9\">1.<span class=\"_ _1\"></span>936.231<span class=\"_ _3ca\"> </span></span>Kfz<span class=\"_ _1\"></span>-K<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>kove<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1e8\"> </span><span class=\"fc9\">1.627.362<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Sa<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> <span class=\"_ _291\"> </span><span class=\"fc9\">6.111<span class=\"_ _1\"></span>.691<span class=\"_ _3ca\"> </span></span>Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng \u2013<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4m<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _293\"> </span><span class=\"fc9\">2.980.251<span class=\"_ _3ca\"> </span></span>Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng \u2013<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>alp<span class=\"_ _1\"></span>r\u00e4mi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _29a\"> </span><span class=\"fc9\">860.156<span class=\"_ _3ca\"> </span></span>Kran<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>env<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cheru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _295\"> </span><span class=\"fc9\">834.951<span class=\"_ _3ca\"> </span></span>Kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lidi<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _298\"> </span><span class=\"fc9\">-1.791.40<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>Summe <span class=\"_ _299\"> </span><span class=\"fc9\">12.559.2<span class=\"_ _1\"></span>42<span class=\"_ _3ca\"> </span></span>1.8.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _1\"></span>herung<span class=\"_ _a\"></span>s- und Marktrisi<span class=\"_ _a\"></span>k<span class=\"_ _1\"></span>en \u2013 Sensit<span class=\"_ _a\"></span>iv<span class=\"_ _1\"></span>it\u00e4tsanalys<span class=\"_ _a\"></span>e Die <span class=\"_ _a\"></span>nachfolg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Sensi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ivit\u00e4<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>sind <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>Effek<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>nmittel <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsol<span class=\"_ _a\"></span>venzbilanz <span class=\"_ _a\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df So<span class=\"_ _a\"></span>lvency <span class=\"_ _a\"></span>II <span class=\"_ _a\"></span>bere<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t. Im <span class=\"_ _e\"></span>Wese<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>hen <span class=\"_ _e\"></span>beste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>Ziel <span class=\"_ _3\"></span>unter <span class=\"_ _3\"></span>Solvency<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>II, <span class=\"_ _e\"></span>risikoo<span class=\"_ _a\"></span>rientierte<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>System<span class=\"_ _a\"></span>e <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>nzurichten <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Risiko<span class=\"_ _d\"></span>ma<span class=\"_ _d\"></span>nagem<span class=\"_ _a\"></span>ent-<span class=\"_ _3ca\"> </span>proz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ss <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>verb<span class=\"_ _d\"></span>esse<span class=\"_ _d\"></span>rn. <span class=\"_ _e\"></span>Daz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sind <span class=\"_ _3\"></span>sowohl <span class=\"_ _3\"></span>q<span class=\"_ _d\"></span>uantitativ<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>auch <span class=\"_ _3\"></span>qualitati<span class=\"_ _a\"></span>ve<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Anfor<span class=\"_ _a\"></span>deru<span class=\"_ _d\"></span>ngen <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>erf\u00fclle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungsg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e Managem<span class=\"_ _a\"></span>entpro<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ess<span class=\"_ _a\"></span>e entspr<span class=\"_ _a\"></span>echend aufg<span class=\"_ _d\"></span>esetz<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> und <span class=\"_ _a\"></span>verwendet si<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> St<span class=\"_ _a\"></span>euerung. <span class=\"_ _a\"></span> Dif<span class=\"_ _a\"></span>ferenze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zwischen Solve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>cy II- und IFRS 17-B<span class=\"_ _a\"></span>erechn<span class=\"_ _a\"></span>ungen der V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge erge<span class=\"_ _a\"></span>ben <span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> haupts\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> aus den folge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n Gr\u00fcnde<span class=\"_ _d\"></span>n: \u2022<span class=\"_ _8\"> </span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er U<span class=\"_ _d\"></span>mfa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kost<span class=\"_ _a\"></span>en,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>V<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsgr<span class=\"_ _a\"></span>enzen <span class=\"_ _d\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dt<span class=\"_ _d\"></span>e Disko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tier<span class=\"_ _a\"></span>ungszinss\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>e.<span class=\"_ _3ca\"> </span>Gem\u00e4\u00df <span class=\"_ _3\"></span>IFRS 17<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>d\u00fcrfen<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ur <span class=\"_ _3\"></span>direkt<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>einem<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherungsver<span class=\"_ _a\"></span>trag <span class=\"_ _e\"></span>zuord<span class=\"_ _a\"></span>enbar<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>Kosten <span class=\"_ _e\"></span>ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigt <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den, <span class=\"_ _e\"></span>wohing<span class=\"_ _a\"></span>egen unter <span class=\"_ _f\"> </span>dem <span class=\"_ _f\"> </span>Solv<span class=\"_ _d\"></span>ency <span class=\"_ _e\"></span>I<span class=\"_ _1\"></span>I-Regim<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _f\"> </span>Vo<span class=\"_ _d\"></span>llko<span class=\"_ _d\"></span>st<span class=\"_ _d\"></span>ena<span class=\"_ _d\"></span>nsatz <span class=\"_ _f\"> </span>bei <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>von <span class=\"_ _f\"></span>versi<span class=\"_ _a\"></span>cherungst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>chnis<span class=\"_ _a\"></span>chen <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erpflicht<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n verfolg<span class=\"_ _d\"></span>t wird.<span class=\"_ _a\"></span> Beide <span class=\"_ _2\"></span>Regime <span class=\"_ _2\"></span>ber\u00fccksi<span class=\"_ _a\"></span>chtigen<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ragsl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf<span class=\"_ _d\"></span>zeiten <span class=\"_ _2\"></span>(contr<span class=\"_ _d\"></span>act <span class=\"_ _2\"></span>bounda<span class=\"_ _d\"></span>ries) <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>Modell<span class=\"_ _a\"></span>ierun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>zuk\u00fcnftig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>Zahlungss<span class=\"_ _a\"></span>tr\u00f6<span class=\"_ _a\"></span>me. Solve<span class=\"_ _d\"></span>ncy II folg<span class=\"_ _d\"></span>t bei der Ableit<span class=\"_ _a\"></span>ung der V<span class=\"_ _a\"></span>ertragsla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> vorrangig <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Risikosi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht, wo<span class=\"_ _a\"></span>hingegen IFRS 1<span class=\"_ _a\"></span>7 sich am V<span class=\"_ _a\"></span>ersi<span class=\"_ _d\"></span>che-<span class=\"_ _3ca\"> </span>rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trag <span class=\"_ _e\"></span>selbst <span class=\"_ _f\"></span>orie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt. <span class=\"_ _f\"> </span>Deme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>prec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end <span class=\"_ _f\"></span>s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hl\u00e4g<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>sich <span class=\"_ _e\"></span>das <span class=\"_ _f\"> </span>untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>orgehe<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>bei <span class=\"_ _e\"></span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>versi<span class=\"_ _a\"></span>che-<span class=\"_ _3ca\"> </span>rungen <span class=\"_ _1\"></span>nieder<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>wo <span class=\"_ _3\"></span>g<span class=\"_ _d\"></span>em. <span class=\"_ _3\"></span>I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS 17<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>diese <span class=\"_ _1\"></span>jenen <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zugrund<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>liegend<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>Ha<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _d\"></span>tversi<span class=\"_ _a\"></span>cherungsdeck<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>ents<span class=\"_ _a\"></span>preche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>der ermittelte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Laufzeit <span class=\"_ _12\"> </span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  passi<span class=\"_ _a\"></span>ven  R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckve<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r\u00e4gen  l\u00e4sst <span class=\"_ _12\"> </span>si<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h  eb<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>alls  ein  U<span class=\"_ _a\"></span>nterschied <span class=\"_ _12\"> </span>fests<span class=\"_ _d\"></span>telle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.  U<span class=\"_ _a\"></span>nter Solve<span class=\"_ _d\"></span>ncy II <span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gt <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>ertragslauf<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it dem Erstversic<span class=\"_ _a\"></span>herungsvert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag, wohingeg<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> gem. IFRS 17 auf Basis d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>vertr<span class=\"_ _a\"></span>agliche<span class=\"_ _d\"></span>n Laufzeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s R<span class=\"_ _a\"></span>\u00fcckversicher<span class=\"_ _a\"></span>ungsvertrags<span class=\"_ _a\"></span> bilanziert <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d.<span class=\"fs25\"> </span>Bei <span class=\"_ _11\"> </span>der <span class=\"_ _10\"> </span>Disko<span class=\"_ _a\"></span>ntierung <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>f\u00fcr <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Laufzeit <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>rmitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Zah<span class=\"_ _a\"></span>lun<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>r\u00f6me <span class=\"_ _11\"> </span>gibt <span class=\"_ _11\"> </span>es <span class=\"_ _11\"> </span>unter <span class=\"_ _11\"> </span>Solv<span class=\"_ _d\"></span>ency <span class=\"_ _11\"> </span>II <span class=\"_ _10\"> </span>str<span class=\"_ _a\"></span>enge <span class=\"_ _11\"> </span>reg<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lato<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> verpflich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nd <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>org<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>geb<span class=\"_ _d\"></span>ene <span class=\"_ _a\"></span>Defi<span class=\"_ _a\"></span>nitionen, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>bea<span class=\"_ _a\"></span>chten <span class=\"_ _a\"></span>sind<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>Im <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ensatz <span class=\"_ _a\"></span>daz<span class=\"_ _d\"></span>u <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>sowohl <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>Ableit<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>des <span class=\"_ _2\"></span>Zinssatzes als auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>Risikomarg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> gem. I<span class=\"_ _a\"></span>FRS 17 pri<span class=\"_ _a\"></span>nzipienorie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t v<span class=\"_ _a\"></span>om Unternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n sel<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>st d<span class=\"_ _a\"></span>efiniert. T<span class=\"_ _4\"></span>rotz <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>angef<span class=\"_ _d\"></span>\u00fchrte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>de <span class=\"_ _3\"></span>sieht <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>VIG-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>rupp<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>Basis <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>Sol<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>enc<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>II <span class=\"_ _3\"></span>er<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>telten <span class=\"_ _3\"></span>Risiko-<span class=\"_ _3ca\"> </span>sensitivit<span class=\"_ _d\"></span>\u00e4ten al<span class=\"_ _a\"></span>s eine ange<span class=\"_ _a\"></span>messene G<span class=\"_ _a\"></span>rundlage f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r di<span class=\"_ _d\"></span>e Einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _a\"></span>ungen gem. <span class=\"_ _a\"></span>IFRS 17.<span class=\"_ _3ca\"> </span>Sensitivit\u00e4<span class=\"_ _1\"></span>ten Eigen<span class=\"_ _1\"></span>mittel <span class=\"_ _264\"> </span><span class=\"fs7\">Ver\u00e4nderung<span class=\"_ _1\"></span> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>Basiswert<span class=\"_ _1\"></span> <span class=\"_ _29b\"> </span>10.344.7<span class=\"_ _1\"></span>56<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nisc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Ri<span class=\"_ _1\"></span>sike<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Lebe<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>sich<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> Ste<span class=\"_ _1\"></span>rbli<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>its<span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ko <span class=\"_ _69\"> </span>+5<span class=\"fsf\"> </span>%<span class=\"_ _1fd\"> </span>-18.251<span class=\"_ _20d\"> </span>-0,18<span class=\"_ _3ca\"> </span>-5<span class=\"fsf\"> </span>%<span class=\"_ _29c\"> </span>15.858<span class=\"_ _3ca\"> </span>0,15<span class=\"_ _3ca\"> </span>Verw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span>sten<span class=\"_ _1\"></span> <span class=\"_ _179\"> </span>-1<span class=\"_ _1\"></span>0<span class=\"fsf\"> </span>%<span class=\"_ _243\"> </span>174<span class=\"_ _1\"></span>.634<span class=\"_ _3ca\"> </span>1,69<span class=\"_ _3ca\"> </span>Sto<span class=\"_ _1\"></span>rno<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _29d\"> </span>+100<span class=\"fsf\"> </span>%<span class=\"_ _42\"> </span>-3<span class=\"_ _1\"></span>28.934<span class=\"_ _20d\"> </span>-3,1<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-50<span class=\"fsf\"> </span>%<span class=\"_ _243\"> </span>2<span class=\"_ _1\"></span>59.501<span class=\"_ _3ca\"> </span>2,51<span class=\"_ _3ca\"> </span>Nic<span class=\"_ _1\"></span>htle<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>sver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> End<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>enqu<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(LI<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>) <span class=\"_ _e2\"> </span>+1<span class=\"fsf\"> </span>%<span class=\"_ _1fd\"> </span>-60.947<span class=\"_ _242\"> </span>-0,59<span class=\"_ _3ca\"> </span>-1<span class=\"fsf\"> </span>%<span class=\"_ _29c\"> </span>58.427<span class=\"_ _3ca\"> </span>0,56<span class=\"_ _3ca\"> </span>Mar<span class=\"_ _1\"></span>ktri<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Zins<span class=\"_ _1\"></span>ku<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ve <span class=\"_ _150\"> </span>+1<span class=\"_ _1\"></span>00bp<span class=\"_ _171\"> </span>166.158<span class=\"_ _3ca\"> </span>1,61<span class=\"_ _3ca\"> </span>-100bp<span class=\"_ _38\"> </span>-399.00<span class=\"_ _1\"></span>0<span class=\"_ _20d\"> </span>-3,86<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tienw<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span> <span class=\"_ _da\"> </span>-25<span class=\"fsf\"> </span>%<span class=\"_ _14f\"> </span>-321.124<span class=\"_ _20d\"> </span>-3,10<span class=\"_ _3ca\"> </span>Spr<span class=\"_ _1\"></span>ead<span class=\"_ _1\"></span>s b<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>aa<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _29e\"> </span>+50bp<span class=\"_ _49\"> </span>-448.40<span class=\"_ _1\"></span>4<span class=\"_ _20d\"> </span>-4,33<span class=\"_ _3ca\"> </span>D<span class=\"_ _3ca\"> </span>ie <span class=\"_ _f\"> </span>dargest<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>ten <span class=\"_ _f\"> </span>V<span class=\"_ _2\"></span>er\u00e4nderung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>des <span class=\"_ _f\"> </span>Basiswer<span class=\"_ _a\"></span>ts <span class=\"_ _f\"> </span>sind <span class=\"_ _11\"> </span>j<span class=\"_ _a\"></span>eweils <span class=\"_ _e\"></span>isoliert <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>betrac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten. <span class=\"_ _f\"> </span>Dies <span class=\"_ _e\"></span>bede<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tet, <span class=\"_ _e\"></span>da<span class=\"_ _1\"></span>ss <span class=\"_ _3\"></span>verschiede<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Sensiti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>it\u00e4ten <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht addi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>werden k\u00f6<span class=\"_ _a\"></span>nnen, um ei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r\u00e4nderu<span class=\"_ _d\"></span>ng des B<span class=\"_ _a\"></span>asiswerts <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uleite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> 1.9.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _1\"></span>herung<span class=\"_ _a\"></span>srisiko \u2013 Schad<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nentwicklun<span class=\"_ _a\"></span>g Premium A<span class=\"_ _a\"></span>ll<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>at<span class=\"_ _d\"></span>ion Appro<span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>h<span class=\"_ _a\"></span> LIC \u2013 au<span class=\"_ _1\"></span>sgestellt<span class=\"_ _1\"></span> <span class=\"_ _29f\"> </span><span class=\"fs7\">2022<span class=\"_ _3ca\"> </span></span>2023<span class=\"_ _3ca\"> </span>Total<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Erwa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>ndi<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ntiert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>bfl<span class=\"_ _1\"></span>\u00fcs<span class=\"_ _1\"></span>se e<span class=\"_ _1\"></span>xkl<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Ri<span class=\"_ _1\"></span>sik<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sung<span class=\"_ _1\"></span> Am E<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s S<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>ahr<span class=\"_ _1\"></span>es <span class=\"_ _2a0\"> </span>-5.606.95<span class=\"_ _1\"></span>7<span class=\"_ _43\"> </span>-5.6<span class=\"_ _1\"></span>70.565<span class=\"_ _3ca\"> </span>Ein <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>er <span class=\"_ _2a1\"> </span>-5.487.71<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Kum<span class=\"_ _1\"></span>uli<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span> S<span class=\"_ _3\"></span>chad<span class=\"_ _1\"></span>enza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1d5\"> </span>4.252.381<span class=\"_ _3ca\"> </span>2.682.90<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> \u2013<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>chad<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e ab<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span> <span class=\"_ _25a\"> </span>-1.235.334<span class=\"_ _123\"> </span>-2.987.<span class=\"_ _1\"></span>657<span class=\"_ _65\"> </span>-4.222.<span class=\"_ _1\"></span>991<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> \u2013<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>chad<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>21<span class=\"_ _1\"></span> <span class=\"_ _85\"> </span>-7<span class=\"_ _1\"></span>60.712<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> \u2013<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>chad<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e v<span class=\"_ _1\"></span>or 2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>1 <span class=\"_ _284\"> </span>-1.8<span class=\"_ _1\"></span>01.944<span class=\"_ _3ca\"> </span>Dis<span class=\"_ _1\"></span>kon<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _2a2\"> </span>1.034.66<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _2a3\"> </span>-268.349<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2a4\"> </span>-6.019<span class=\"_ _1\"></span>.329<span class=\"_ _3ca\"> </span>1.10.<span class=\"ff5b\"> </span>Kreditrisik<span class=\"_ _a\"></span>o Das <span class=\"_ _e\"></span>maximale<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Kredit<span class=\"_ _a\"></span>risiko, <span class=\"_ _e\"></span>dem <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>VIG-V<span class=\"_ _2\"></span>ersicheru<span class=\"_ _d\"></span>ngsgru<span class=\"_ _a\"></span>ppe<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ausgesetz<span class=\"_ _a\"></span>t <span class=\"_ _f\"> </span>ist, <span class=\"_ _3\"></span>entsprich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>IFRS-Ko<span class=\"_ _a\"></span>nzernbilanz ausgewies<span class=\"_ _a\"></span>enen Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>en.<span class=\"_ _3ca\"> </span>Anteil Rati<span class=\"_ _1\"></span>ng des R<span class=\"_ _1\"></span>\u00fcckversiche<span class=\"_ _1\"></span>rers<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>AAA<span class=\"_ _1\"></span> <span class=\"_ _1f5\"> </span>4,95<span class=\"_ _3ca\"> </span>20,44<span class=\"_ _3ca\"> </span>AA <span class=\"_ _2a6\"> </span>39,53<span class=\"_ _3ca\"> </span>27,42<span class=\"_ _3ca\"> </span>A <span class=\"_ _2a7\"> </span>48,62<span class=\"_ _3ca\"> </span>47,76<span class=\"_ _3ca\"> </span>BBB<span class=\"_ _1\"></span> <span class=\"_ _1f5\"> </span>2,58<span class=\"_ _3ca\"> </span>1,89<span class=\"_ _3ca\"> </span>BB <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2a8\"> </span>0,97<span class=\"_ _3ca\"> </span>0,67<span class=\"_ _3ca\"> </span>Ke<span class=\"_ _1\"></span>in R<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> <span class=\"_ _2a9\"> </span>3,35<span class=\"_ _3ca\"> </span>1,82<span class=\"_ _3ca\"> </span>Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>gute<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Bonit\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>R\u00fcc<span class=\"_ _a\"></span>kversicher<span class=\"_ _a\"></span>er  de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>VIG-<span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _12\"> </span>war<span class=\"_ _a\"></span>en  z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _12\"> </span>31. D<span class=\"_ _a\"></span>ezembe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> 2023<span class=\"_ _a\"></span>  und<span class=\"_ _a\"></span> 31. D<span class=\"_ _d\"></span>ezembe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> 2022<span class=\"_ _d\"></span> kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e W<span class=\"_ _a\"></span>ertberic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>igu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>bei den A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>teil<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n der <span class=\"_ _a\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>erfor<span class=\"_ _a\"></span>derlich. 1.11.<span class=\"ff5b\"> </span>Liquid<span class=\"_ _a\"></span>it\u00e4tsrisik<span class=\"_ _1\"></span>o Undiskontierte<span class=\"_ _1\"></span> Nettoza<span class=\"_ _1\"></span>hlung<span class=\"_ _1\"></span>sstr\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _eb\"> </span><span class=\"fs1c\">31.12.2023 </span>Ausgestell<span class=\"_ _1\"></span>te Versiche<span class=\"_ _1\"></span>rungs<span class=\"_ _1\"></span>vertr\u00e4ge <span class=\"_ _8c\"> </span><span class=\"fs1c\">GMM<span class=\"_ _3ca\"> </span></span>VFA<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ein <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>er <span class=\"_ _8d\"> </span>-199.<span class=\"_ _1\"></span>964<span class=\"_ _3ca\"> </span>-1.441.78<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>-1.641.75<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>Zw<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re s<span class=\"_ _1\"></span>p\u00e4<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r <span class=\"_ _2aa\"> </span>-94.897<span class=\"_ _3ca\"> </span>-1.140.69<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>-1.235.59<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Dr<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re s<span class=\"_ _1\"></span>p\u00e4<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r <span class=\"_ _277\"> </span>-62.586<span class=\"_ _3ca\"> </span>-995.471<span class=\"_ _3ca\"> </span>-1.058.05<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Vie<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4te<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _277\"> </span>-9<span class=\"_ _1\"></span>5.365<span class=\"_ _3ca\"> </span>-936.965<span class=\"_ _3ca\"> </span>-1.032.33<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>F\u00fcnf<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Jahr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4ter<span class=\"_ _1\"></span> <span class=\"_ _27b\"> </span>-97.1<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>-1.066.29<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-1.163.41<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch f\u00fc<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>f J<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _2ab\"> </span>-2.824.91<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-33.121.1<span class=\"_ _1\"></span>60<span class=\"_ _3ca\"> </span>-35.946.0<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _84\"> </span>-3.374.849<span class=\"_ _3ca\"> </span>-38.70<span class=\"_ _1\"></span>2.369<span class=\"_ _3ca\"> </span>-42.07<span class=\"_ _1\"></span>7.218<span class=\"_ _3ca\"> </span>Undiskontierte<span class=\"_ _1\"></span> Nettoza<span class=\"_ _1\"></span>hlung<span class=\"_ _1\"></span>sstr\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _293\"> </span><span class=\"fs1c\">31.12.2023<span class=\"_ _3ca\"> </span></span>Gehalte<span class=\"_ _1\"></span>ne R\u00fcckve<span class=\"_ _1\"></span>rsi<span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>herungsvert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _97\"> </span><span class=\"fs1c\">G<span class=\"_ _1\"></span>MM<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ein <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>er <span class=\"_ _2ac\"> </span>236.062<span class=\"_ _3ca\"> </span>Zw<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re s<span class=\"_ _1\"></span>p\u00e4<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r <span class=\"_ _2ad\"> </span>115.894<span class=\"_ _3ca\"> </span>Dr<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re s<span class=\"_ _1\"></span>p\u00e4<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r <span class=\"_ _2ae\"> </span>57.721<span class=\"_ _3ca\"> </span>Vie<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4te<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2af\"> </span>35.370<span class=\"_ _3ca\"> </span>F\u00fcnf<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Jahr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4ter<span class=\"_ _1\"></span> <span class=\"_ _2b0\"> </span>21.212<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch f\u00fc<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>f J<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _2ae\"> </span>77.463<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2b1\"> </span>543.722<span class=\"_ _3ca\"> </span>Das <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>iquidit<span class=\"_ _a\"></span>\u00e4t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko, <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>lc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>urch <span class=\"_ _2\"></span>Betr\u00e4ge <span class=\"_ _2\"></span>entsteht, <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>Au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>forderung <span class=\"_ _2\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zahlen <span class=\"_ _a\"></span>sind, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>mittels <span class=\"_ _2\"></span>des <span class=\"_ _a\"></span>Effekts <span class=\"_ _2\"></span>aus <span class=\"_ _a\"></span>dem Masse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sto<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o  von  Lebensv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherungen  simulier<span class=\"_ _d\"></span>t.  Die  Parameter <span class=\"_ _7\"> </span>d<span class=\"_ _a\"></span>af\u00fcr  w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _7\"> </span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chend  Art<span class=\"_ _1\"></span>ik<span class=\"_ _a\"></span>el <span class=\"_ _7\"> </span>14<span class=\"_ _a\"></span>2 <span class=\"_ _7\"> </span>(6)  der Delegiert<span class=\"_ _a\"></span>enveror<span class=\"_ _a\"></span>dnung <span class=\"_ _1\"></span>der EU-Kommissi<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Numm<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>201<span class=\"_ _a\"></span>5/35<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>angew<span class=\"_ _d\"></span>andt. <span class=\"_ _1\"></span>Im Falle <span class=\"_ _1\"></span>des <span class=\"_ _3\"></span>M<span class=\"_ _a\"></span>assensto<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nos <span class=\"_ _1\"></span>erh\u00f6he<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>die Best-Estim<span class=\"_ _a\"></span>ate-Rese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 1.57<span class=\"_ _a\"></span>3,2 Mio. <span class=\"_ _a\"></span>Unter I<span class=\"_ _a\"></span>FRS <span class=\"_ _a\"></span>w\u00fcrde <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fig <span class=\"_ _a\"></span>zu <span class=\"_ _d\"></span>einem <span class=\"_ _a\"></span>signifi<span class=\"_ _a\"></span>kant posi<span class=\"_ _d\"></span>ti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fekt in <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>r Gewinn- <span class=\"_ _a\"></span>und V<span class=\"_ _a\"></span>erlust<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>chnung d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>e Au<span class=\"_ _1\"></span>fl\u00f6<span class=\"_ _a\"></span>sung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertragli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he Se<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>vicem<span class=\"_ _d\"></span>arge <span class=\"_ _a\"></span>kommen.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReinsuranceExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "1.<span class=\"_ _7\"> </span>V<span class=\"_ _3ca\"> </span>ERSICHER<span class=\"_ _1\"></span>U<span class=\"_ _d\"></span>NGSVER<span class=\"_ _a\"></span>TR\u00c4GE<span class=\"_ _3ca\"> </span>Die <span class=\"_ _a\"></span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Bilanzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>Bewertu<span class=\"_ _d\"></span>ngsmethod<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>sind i<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>er A<span class=\"_ _a\"></span>nhanga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gabe <span class=\"_ _a\"></span>25.3.<span class=\"_ _a\"></span> (<span class=\"_ _d\"></span>R\u00fcck-)<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4ge ab Seite 1<span class=\"_ _a\"></span>49 dargel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt. <span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>o f\u00fcr<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e b<span class=\"_ _d\"></span>esse<span class=\"_ _d\"></span>re <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>esb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rkeit di<span class=\"_ _a\"></span>enlich, <span class=\"_ _a\"></span>wu<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den die folg<span class=\"_ _a\"></span>enden IFRS 1<span class=\"_ _a\"></span>7-Bezei<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _d\"></span>ungen in i<span class=\"_ _a\"></span>hrer K<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rzfass<span class=\"_ _a\"></span>ung verw<span class=\"_ _a\"></span>endet. Kurzbeze<span class=\"_ _1\"></span>ichnung <span class=\"_ _71\"> </span><span class=\"fs7\">L<span class=\"_ _1\"></span>angbezeichnun<span class=\"_ _1\"></span>g <span class=\"_ _154\"> </span>Englis<span class=\"_ _1\"></span>che Langbez<span class=\"_ _1\"></span>eichnung </span>AIC<span class=\"_ _1\"></span> <span class=\"_ _ad\"> </span>Verm\u00f6gensw<span class=\"_ _1\"></span>erte f\u00fcr no<span class=\"_ _1\"></span>ch nicht abgew<span class=\"_ _1\"></span>ickelte Versi<span class=\"_ _1\"></span>cherungsf\u00e4lle<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Assets <span class=\"_ _1\"></span>for Incurred Claims<span class=\"_ _1\"></span> ARC<span class=\"_ _1\"></span> <span class=\"_ _70\"> </span>Verm\u00f6genswerte f\u00fc<span class=\"_ _1\"></span>r zuk\u00fcnftig<span class=\"_ _1\"></span>en Versiche<span class=\"_ _1\"></span>rungs<span class=\"_ _1\"></span>schutz <span class=\"_ _36\"> </span>A<span class=\"_ _1\"></span>ssets for Remain<span class=\"_ _1\"></span>ing Coverage<span class=\"_ _1\"></span> CSM<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>Vertragliche Ser<span class=\"_ _1\"></span>vicemarg<span class=\"_ _1\"></span>e <span class=\"_ _16b\"> </span>Contractual Servi<span class=\"_ _1\"></span>ce Margin<span class=\"_ _1\"></span> FCF<span class=\"_ _1\"></span> <span class=\"_ _19a\"> </span>Erf\u00fcllung<span class=\"_ _1\"></span>swerte <span class=\"_ _1bd\"> </span>Fulfilment Cash<span class=\"_ _1\"></span> Flows<span class=\"_ _1\"></span> FRA<span class=\"_ _1\"></span> <span class=\"_ _167\"> </span>Vollst\u00e4ndig retros<span class=\"_ _1\"></span>pektiver Ans<span class=\"_ _1\"></span>atz <span class=\"_ _102\"> </span>Full Retrosp<span class=\"_ _1\"></span>ective App<span class=\"_ _1\"></span>roach FVA<span class=\"_ _1\"></span> <span class=\"_ _167\"> </span>Fair-Va<span class=\"_ _1\"></span>lue-Ansatz<span class=\"_ _1\"></span> <span class=\"_ _1be\"> </span>Fair Value A<span class=\"_ _1\"></span>pproach<span class=\"_ _1\"></span> GMM<span class=\"_ _1\"></span> <span class=\"_ _102\"> </span>General Measuremen<span class=\"_ _1\"></span>t Model<span class=\"_ _1\"></span> <span class=\"_ _1bf\"> </span>General Measu<span class=\"_ _1\"></span>rement Model<span class=\"_ _1\"></span> LIC<span class=\"_ _1\"></span> <span class=\"_ _fd\"> </span>R<span class=\"_ _1\"></span>\u00fcckstellung f\u00fcr noch n<span class=\"_ _1\"></span>icht abgewi<span class=\"_ _1\"></span>ckelte Ve<span class=\"_ _1\"></span>rsicherun<span class=\"_ _1\"></span>gsf\u00e4lle <span class=\"_ _27\"> </span>Liability for Incurr<span class=\"_ _1\"></span>ed Claims<span class=\"_ _1\"></span> LoR<span class=\"_ _1\"></span>eCo<span class=\"_ _1\"></span> <span class=\"_ _119\"> </span>Ver<span class=\"_ _d\"></span>lustr\u00fcc<span class=\"_ _1\"></span>kerstattun<span class=\"_ _1\"></span>gskomponente<span class=\"_ _1\"></span> <span class=\"_ _119\"> </span>Loss R<span class=\"_ _1\"></span>ecovery Comp<span class=\"_ _1\"></span>onent LRC<span class=\"_ _1\"></span> <span class=\"_ _1c0\"> </span>Deckungsr\u00fcc<span class=\"_ _1\"></span>kstellung<span class=\"_ _1\"></span> <span class=\"_ _1c1\"> </span>Liability for R<span class=\"_ _1\"></span>emaining <span class=\"_ _1\"></span>Coverage<span class=\"_ _1\"></span> PAA<span class=\"_ _1\"></span> <span class=\"_ _1c2\"> </span>Premium A<span class=\"_ _1\"></span>llocation Approa<span class=\"_ _1\"></span>ch <span class=\"_ _1c3\"> </span>Premium A<span class=\"_ _1\"></span>llocation Approa<span class=\"_ _1\"></span>ch PVF<span class=\"_ _1\"></span>CF<span class=\"_ _1\"></span> <span class=\"_ _104\"> </span>B<span class=\"_ _1\"></span>arwert zuk\u00fcn<span class=\"_ _1\"></span>ftiger Zahlungs<span class=\"_ _1\"></span>str\u00f6me <span class=\"_ _111\"> </span>Present Value of Fu<span class=\"_ _1\"></span>ture Cash Flows<span class=\"_ _1\"></span> RA <span class=\"_ _1c4\"> </span>Risikoanpassu<span class=\"_ _1\"></span>ng <span class=\"_ _1c5\"> </span>Risk Ad<span class=\"_ _1\"></span>justment VFA<span class=\"_ _1\"></span> <span class=\"_ _167\"> </span>Variable <span class=\"_ _1\"></span>Fee App<span class=\"_ _1\"></span>roach <span class=\"_ _16f\"> </span>Var<span class=\"_ _a\"></span>iab<span class=\"_ _1\"></span>le Fee A<span class=\"_ _1\"></span>pproach<span class=\"_ _1\"></span> 1.1.<span class=\"ff5b\"> </span>\u00dcbersicht<span class=\"_ _a\"></span> Der <span class=\"_ _3\"></span>Por<span class=\"_ _d\"></span>tfoli<span class=\"_ _a\"></span>ostatus <span class=\"_ _3\"></span>wird <span class=\"_ _1\"></span>vor <span class=\"_ _3\"></span>et<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>aig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Konsolidie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gss<span class=\"_ _a\"></span>chritten <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>estgelegt <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>ist <span class=\"_ _1\"></span>entscheide<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>ob <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Po<span class=\"_ _a\"></span>rtfolio <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>als <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>swer<span class=\"_ _a\"></span>t <span class=\"_ _f\"> </span>oder <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erbindli<span class=\"_ _d\"></span>chk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _e\"></span>ausge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wird. <span class=\"_ _e\"></span>Nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>minieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>kon<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>erninte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nen T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>ansaktio<span class=\"_ _a\"></span>nen <span class=\"_ _e\"></span>wird <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Status <span class=\"_ _3\"></span>nicht <span class=\"_ _e\"></span>erneut <span class=\"_ _3\"></span>ermittelt. <span class=\"_ _3\"></span>Dassel<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>gilt <span class=\"_ _3\"></span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>Ermittl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _e\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>stkom<span class=\"_ _a\"></span>ponente <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>der damit ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>herg<span class=\"_ _a\"></span>ehenden Zuo<span class=\"_ _a\"></span>rdnung <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u201e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>laste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d\u201c od<span class=\"_ _a\"></span>er \u201enich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> belast<span class=\"_ _a\"></span>end\u201c.<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _1c6\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23 </span>PAA<span class=\"_ _3ca\"> </span>GMM<span class=\"_ _3ca\"> </span>VFA<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Verm\u00f6gens<span class=\"_ _1\"></span>werte a<span class=\"_ _1\"></span>us ausgestellt<span class=\"_ _1\"></span>en Versicheru<span class=\"_ _1\"></span>ngsvertr\u00e4<span class=\"_ _1\"></span>gen <span class=\"_ _1b1\"> </span>-5.597<span class=\"_ _33\"> </span>229.916<span class=\"_ _3ca\"> </span>1.384<span class=\"_ _3ca\"> </span>229.491<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>uk\u00fc<span class=\"_ _1\"></span>nfti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>hut<span class=\"_ _1\"></span>z (A<span class=\"_ _3\"></span>RC)<span class=\"_ _1\"></span> <span class=\"_ _5c\"> </span>17.945<span class=\"_ _3ca\"> </span>314.238<span class=\"_ _3ca\"> </span>1.404<span class=\"_ _3ca\"> </span>333.587<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _e7\"> </span>8<span class=\"_ _1\"></span>24.480<span class=\"_ _3ca\"> </span>6.599<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1c7\"> </span>-240.463<span class=\"_ _1c8\"> </span>-1.542<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1c9\"> </span>-269.779<span class=\"_ _1c8\"> </span>-3.653<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cke<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>\u00e4ll<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>-23.542<span class=\"_ _36\"> </span>-84.322<span class=\"_ _1a1\"> </span>-20<span class=\"_ _6e\"> </span>-107.884<span class=\"_ _3ca\"> </span>Als <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>erm\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>etz<span class=\"_ _1\"></span>te A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chlu<span class=\"_ _1\"></span>ssk<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>3.788<span class=\"_ _3ca\"> </span>Verm\u00f6gens<span class=\"_ _1\"></span>werte a<span class=\"_ _1\"></span>us gehaltenen R<span class=\"_ _1\"></span>\u00fcckversicher<span class=\"_ _1\"></span>ungsvert<span class=\"_ _1\"></span>r\u00e4gen<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>1.257.432<span class=\"_ _3ca\"> </span>550.866<span class=\"_ _3ca\"> </span>1.808.29<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>uk\u00fc<span class=\"_ _1\"></span>nfti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>hut<span class=\"_ _1\"></span>z (A<span class=\"_ _3\"></span>RC)<span class=\"_ _1\"></span> <span class=\"_ _5c\"> </span>67.558<span class=\"_ _3ca\"> </span>-102.8<span class=\"_ _1\"></span>06<span class=\"_ _1a8\"> </span>-35<span class=\"_ _1\"></span>.248<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _e4\"> </span>-1<span class=\"_ _1\"></span>69.030<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1cb\"> </span>5.889<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>60.335<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cke<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>\u00e4ll<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _fb\"> </span>1.189.8<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>653.672<span class=\"_ _3ca\"> </span>1.843.54<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>Verbindlichkeit<span class=\"_ _1\"></span>en aus a<span class=\"_ _1\"></span>usgestell<span class=\"_ _1\"></span>ten Versicherun<span class=\"_ _1\"></span>gsvertr\u00e4<span class=\"_ _1\"></span>gen <span class=\"_ _5c\"> </span>-<span class=\"_ _1\"></span>7.841.483<span class=\"_ _43\"> </span>-<span class=\"_ _1\"></span>3.014.82<span class=\"_ _1\"></span>3<span class=\"_ _4c\"> </span>-26.896.421<span class=\"_ _c2\"> </span>-37.804.09<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Deck<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sr<span class=\"_ _1\"></span>\u00fcckst<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>) <span class=\"_ _1cd\"> </span>-1.845<span class=\"_ _1\"></span>.696<span class=\"_ _43\"> </span>-2.368<span class=\"_ _1\"></span>.596<span class=\"_ _4c\"> </span>-26.072<span class=\"_ _1\"></span>.494<span class=\"_ _1ce\"> </span>-30.28<span class=\"_ _1\"></span>6.786<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _1c9\"> </span>-1.725.833<span class=\"_ _19b\"> </span>-19.974.708<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1c7\"> </span>-148.464<span class=\"_ _35\"> </span>-981.72<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1c9\"> </span>-494.299<span class=\"_ _123\"> </span>-5.116.0<span class=\"_ _1\"></span>64<span class=\"_ _3ca\"> </span>R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> no<span class=\"_ _1\"></span>ch n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>bg<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>elte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sf\u00e4<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _119\"> </span>-5.<span class=\"_ _1\"></span>995.787<span class=\"_ _35\"> </span>-646.227<span class=\"_ _35\"> </span>-823.9<span class=\"_ _1\"></span>27<span class=\"_ _65\"> </span>-7.465.9<span class=\"_ _1\"></span>41<span class=\"_ _3ca\"> </span>Als <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>erbi<span class=\"_ _1\"></span>ndl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>esetz<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chlu<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _1cf\"> </span>-51.365<span class=\"_ _3ca\"> </span>Verbindlichkeit<span class=\"_ _1\"></span>en aus gehal<span class=\"_ _1\"></span>tenen R\u00fc<span class=\"_ _1\"></span>ckversiche<span class=\"_ _1\"></span>rungsvert<span class=\"_ _1\"></span>r\u00e4gen <span class=\"_ _9e\"> </span>8.924<span class=\"_ _3ca\"> </span>-33.10<span class=\"_ _1\"></span>5<span class=\"_ _1a8\"> </span>-24.1<span class=\"_ _1\"></span>81<span class=\"_ _3ca\"> </span>Deck<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sr<span class=\"_ _1\"></span>\u00fcckst<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>) <span class=\"_ _c9\"> </span>-3.63<span class=\"_ _1\"></span>0<span class=\"_ _1d0\"> </span>-31.58<span class=\"_ _1\"></span>7<span class=\"_ _1a8\"> </span>-35.2<span class=\"_ _1\"></span>17<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _1d1\"> </span>-59.851<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1cb\"> </span>2.053<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>26.211<span class=\"_ _3ca\"> </span>R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> no<span class=\"_ _1\"></span>ch n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>bg<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>elte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sf\u00e4<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _ad\"> </span>1<span class=\"_ _1\"></span>2.554<span class=\"_ _3ca\"> </span>-1.518<span class=\"_ _1d2\"> </span>11.036<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _1c6\"> </span><span class=\"fs1c\">3<span class=\"_ _1\"></span>1.12.2022<span class=\"_ _1\"></span> </span>  <span class=\"_ _68\"> </span><span class=\"fs1c\">PAA<span class=\"_ _3ca\"> </span></span>GMM<span class=\"_ _3ca\"> </span>VFA<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Verm\u00f6gens<span class=\"_ _1\"></span>werte a<span class=\"_ _1\"></span>us ausgestellt<span class=\"_ _1\"></span>en Versicheru<span class=\"_ _1\"></span>ngsvertr\u00e4<span class=\"_ _1\"></span>gen <span class=\"_ _19f\"> </span>6.069<span class=\"_ _3ca\"> </span>121.696<span class=\"_ _3ca\"> </span>2.525<span class=\"_ _3ca\"> </span>140.774<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>uk\u00fc<span class=\"_ _1\"></span>nfti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>hut<span class=\"_ _1\"></span>z (A<span class=\"_ _3\"></span>RC)<span class=\"_ _1\"></span> <span class=\"_ _1d3\"> </span>8.502<span class=\"_ _3ca\"> </span>189.354<span class=\"_ _3ca\"> </span>2.527<span class=\"_ _3ca\"> </span>200.383<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _1d4\"> </span> 637.932<span class=\"_ _3ca\"> </span>3.905<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1d5\"> </span> -175.722<span class=\"_ _3ca\"> </span>-693<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1d6\"> </span> -272.856<span class=\"_ _3ca\"> </span>-685<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cke<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>\u00e4ll<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1d7\"> </span>-2.433<span class=\"_ _3ca\"> </span>-67.658<span class=\"_ _3ca\"> </span>-2<span class=\"_ _3ca\"> </span>-70.093<span class=\"_ _3ca\"> </span>Als <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>erm\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>etz<span class=\"_ _1\"></span>te A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chlu<span class=\"_ _1\"></span>ssk<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _186\"> </span> 10.484<span class=\"_ _3ca\"> </span>Verm\u00f6gens<span class=\"_ _1\"></span>werte a<span class=\"_ _1\"></span>us gehaltenen R<span class=\"_ _1\"></span>\u00fcckversicher<span class=\"_ _1\"></span>ungsvert<span class=\"_ _1\"></span>r\u00e4gen<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>1.332.0<span class=\"_ _1\"></span>13<span class=\"_ _3ca\"> </span>542.495<span class=\"_ _3ca\"> </span>1.874.50<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>uk\u00fc<span class=\"_ _1\"></span>nfti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>hut<span class=\"_ _1\"></span>z (A<span class=\"_ _3\"></span>RC)<span class=\"_ _1\"></span> <span class=\"_ _5c\"> </span>4<span class=\"_ _1\"></span>6.405<span class=\"_ _3ca\"> </span>-66.05<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>-19.64<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _1d4\"> </span> -138.757<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1d5\"> </span> 3.364<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1d6\"> </span> 69.343<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cke<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>\u00e4ll<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1d8\"> </span>1.285.60<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>608.545<span class=\"_ _3ca\"> </span>1.894.15<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Verbindlichkeit<span class=\"_ _1\"></span>en aus a<span class=\"_ _1\"></span>usgestell<span class=\"_ _1\"></span>ten Versicherun<span class=\"_ _1\"></span>gsvertr\u00e4<span class=\"_ _1\"></span>gen <span class=\"_ _ae\"> </span>-7.280.4<span class=\"_ _1\"></span>14<span class=\"_ _3ca\"> </span>-2.738<span class=\"_ _1\"></span>.574<span class=\"_ _3ca\"> </span>-26.29<span class=\"_ _1\"></span>1.427<span class=\"_ _3ca\"> </span>-36.37<span class=\"_ _1\"></span>0.374<span class=\"_ _3ca\"> </span>Deck<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sr<span class=\"_ _1\"></span>\u00fcckst<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>) <span class=\"_ _1cd\"> </span>-<span class=\"_ _1\"></span>1.688.61<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-2.187<span class=\"_ _1\"></span>.162<span class=\"_ _3ca\"> </span>-25.48<span class=\"_ _1\"></span>6.127<span class=\"_ _3ca\"> </span>-29.36<span class=\"_ _1\"></span>1.903<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _1d4\"> </span> -1.525.36<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-19.354.1<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1d5\"> </span> -167.595<span class=\"_ _3ca\"> </span>-963.615<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1d6\"> </span> -494.203<span class=\"_ _3ca\"> </span>-5.168.34<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> no<span class=\"_ _1\"></span>ch n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>bg<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>elte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sf\u00e4<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _39\"> </span>-5.591.800<span class=\"_ _3ca\"> </span>-551.412<span class=\"_ _3ca\"> </span>-805.300<span class=\"_ _3ca\"> </span>-6.948.51<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Als <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>erbi<span class=\"_ _1\"></span>ndl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>esetz<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chlu<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _86\"> </span> -59.959<span class=\"_ _3ca\"> </span>Verbindlichkeit<span class=\"_ _1\"></span>en aus gehal<span class=\"_ _1\"></span>tenen R\u00fc<span class=\"_ _1\"></span>ckversiche<span class=\"_ _1\"></span>rungsvert<span class=\"_ _1\"></span>r\u00e4gen <span class=\"_ _167\"> </span>-5.8<span class=\"_ _1\"></span>37<span class=\"_ _3ca\"> </span>-31.90<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>-37.74<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Deck<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sr<span class=\"_ _1\"></span>\u00fcckst<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>) <span class=\"_ _1d9\"> </span>-22.24<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-30.58<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>-52.83<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>VFC<span class=\"_ _1\"></span>F <span class=\"_ _1d4\"> </span> -61.026<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1d5\"> </span> 1.830<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1d6\"> </span> 28.610<span class=\"_ _3ca\"> </span>R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> no<span class=\"_ _1\"></span>ch n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>bg<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>elte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sf\u00e4<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _fd\"> </span>16.407<span class=\"_ _3ca\"> </span>-1.319<span class=\"_ _3ca\"> </span>15.088<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung \u2013 (R\u00fcck<span class=\"_ _1\"></span>-)Versic<span class=\"_ _1\"></span>herungsvert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span><span class=\"fs1c\">2023 <span class=\"_ _1db\"> </span><span class=\"fcc\">2022 </span></span>Alle Bewe<span class=\"_ _1\"></span>rtungsmode<span class=\"_ _1\"></span>lle <span class=\"_ _16f\"> </span><span class=\"fs1c\">ausg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>llt<span class=\"_ _3ca\"> </span></span>gehalte<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>ausgeste<span class=\"_ _1\"></span>llt<span class=\"_ _3ca\"> </span>gehalte<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Vert<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>cema<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>.1.<span class=\"_ _1\"></span> <span class=\"_ _1dc\"> </span>-5.936<span class=\"_ _1\"></span>.082<span class=\"_ _3ca\"> </span>97.951<span class=\"_ _3ca\"> </span>-5.838<span class=\"_ _1\"></span>.131<span class=\"_ _3ca\"> </span>-5.165<span class=\"_ _1\"></span>.945<span class=\"_ _3ca\"> </span>62.616<span class=\"_ _3ca\"> </span>-5.103<span class=\"_ _1\"></span>.329<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nisc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Erge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _19d\"> </span>62.250<span class=\"_ _3ca\"> </span>-12.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>49.853<span class=\"_ _3ca\"> </span>-534.0<span class=\"_ _1\"></span>30<span class=\"_ _3ca\"> </span>31.377<span class=\"_ _3ca\"> </span>-502.6<span class=\"_ _1\"></span>53<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1dd\"> </span>612.587<span class=\"_ _3ca\"> </span>-12.051<span class=\"_ _3ca\"> </span>600.536<span class=\"_ _3ca\"> </span>589.749<span class=\"_ _3ca\"> </span>4.398<span class=\"_ _3ca\"> </span>594.147<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _1de\"> </span>612.587<span class=\"_ _3ca\"> </span>-12.051<span class=\"_ _3ca\"> </span>600.536<span class=\"_ _3ca\"> </span>589.749<span class=\"_ _3ca\"> </span>4.398<span class=\"_ _3ca\"> </span>594.147<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1df\"> </span>-550.337<span class=\"_ _3ca\"> </span>-346<span class=\"_ _3ca\"> </span>-550.683<span class=\"_ _3ca\"> </span>-1.123.77<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>26.979<span class=\"_ _3ca\"> </span>-1.096.80<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>-136.<span class=\"_ _1\"></span>282<span class=\"_ _3ca\"> </span>-55.856<span class=\"_ _3ca\"> </span>-192.138<span class=\"_ _3ca\"> </span>-851.581<span class=\"_ _3ca\"> </span>5.794<span class=\"_ _3ca\"> </span>-845.787<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>t w<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _109\"> </span>-414.0<span class=\"_ _1\"></span>55<span class=\"_ _3ca\"> </span>55.510<span class=\"_ _3ca\"> </span>-358.545<span class=\"_ _3ca\"> </span>-272.198<span class=\"_ _3ca\"> </span>21.185<span class=\"_ _3ca\"> </span>-251.013<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>-59.032<span class=\"_ _3ca\"> </span>5.481<span class=\"_ _3ca\"> </span>-53.551<span class=\"_ _3ca\"> </span>-38.509<span class=\"_ _3ca\"> </span>2.458<span class=\"_ _3ca\"> </span>-36.051<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _1e0\"> </span>3.218<span class=\"_ _3ca\"> </span>-6.916<span class=\"_ _3ca\"> </span>-3.698<span class=\"_ _3ca\"> </span>-572.5<span class=\"_ _1\"></span>39<span class=\"_ _3ca\"> </span>33.835<span class=\"_ _3ca\"> </span>-538.7<span class=\"_ _1\"></span>04<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e1\"> </span>49.072<span class=\"_ _3ca\"> </span>-4.492<span class=\"_ _3ca\"> </span>44.580<span class=\"_ _3ca\"> </span>19.783<span class=\"_ _3ca\"> </span>-721<span class=\"_ _3ca\"> </span>19.062<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-217.381<span class=\"_ _3ca\"> </span>2.221<span class=\"_ _3ca\"> </span>-215.160<span class=\"_ _3ca\"> </span>Vertr<span class=\"_ _1\"></span>agliche Se<span class=\"_ _1\"></span>rvicemarge <span class=\"_ _1\"></span>Stand 31.12. <span class=\"_ _1d8\"> </span>-5.<span class=\"_ _1\"></span>883.792<span class=\"_ _3ca\"> </span>86.543<span class=\"_ _3ca\"> </span>-5.797<span class=\"_ _1\"></span>.249<span class=\"_ _3ca\"> </span>-5.936<span class=\"_ _1\"></span>.082<span class=\"_ _3ca\"> </span>97.951<span class=\"_ _3ca\"> </span>-5.838<span class=\"_ _1\"></span>.131<span class=\"_ _3ca\"> </span>1.2.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>erw<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>Annahmen<span class=\"_ _a\"></span> Kapitalko<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>tensa<span class=\"_ _a\"></span>tz und Kon<span class=\"_ _a\"></span>f<span class=\"_ _1\"></span>idenz<span class=\"_ _a\"></span>niveau D<span class=\"_ _a\"></span>er i<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>e<span class=\"_ _d\"></span>r R<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>anp<span class=\"_ _a\"></span>as<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span> b<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>\u00fcck<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>te K<span class=\"_ _2\"></span>ap<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>tal<span class=\"_ _a\"></span>k<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>at<span class=\"_ _a\"></span>z <span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> VI<span class=\"_ _a\"></span>G-<span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>sg<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>upp<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span> bel<span class=\"_ _a\"></span>\u00e4u<span class=\"_ _a\"></span>ft<span class=\"_ _a\"></span> si<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span> i<span class=\"_ _a\"></span>m G<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>\u00e4f<span class=\"_ _a\"></span>ts<span class=\"_ _d\"></span>j<span class=\"_ _a\"></span>ahr<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>20<span class=\"_ _2\"></span>23 au<span class=\"_ _a\"></span>f <span class=\"_ _a\"></span>6,<span class=\"_ _a\"></span>0<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% <span class=\"_ _a\"></span>(2<span class=\"_ _a\"></span>02<span class=\"_ _a\"></span>2:<span class=\"_ _a\"></span> 6<span class=\"_ _a\"></span>,0<span class=\"_ _a\"></span><span class=\"fsb\"> <span class=\"fsa\">%)<span class=\"_ _a\"></span>. </span></span></span></span>F\u00fcr <span class=\"_ _11\"> </span>den <span class=\"_ _11\"> </span>Ko<span class=\"_ _a\"></span>nzern <span class=\"_ _11\"> </span>entspric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Risi<span class=\"_ _d\"></span>koanp<span class=\"_ _a\"></span>assung <span class=\"_ _11\"> </span>f\u00fcr <span class=\"_ _f\"> </span>Lebens-, <span class=\"_ _f\"> </span>Kranken- <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>Nichtl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>bens<span class=\"_ _a\"></span>versicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge <span class=\"_ _f\"></span>einem durchs<span class=\"_ _a\"></span>chnittlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Ko<span class=\"_ _a\"></span>nfidenzniv<span class=\"_ _d\"></span>eau <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on 79,5<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% (V<span class=\"_ _a\"></span>orjah<span class=\"_ _d\"></span>r: 79,<span class=\"_ _a\"></span>3<span class=\"fsb\"> </span>%). </span></span>Diskontierun<span class=\"_ _a\"></span>gszinssatz<span class=\"_ _a\"></span> Spot Rates*<span class=\"_ _1\"></span> <span class=\"_ _10c\"> </span><span class=\"fs7\">31.12.2023 <span class=\"_ _1e3\"> </span><span class=\"fc9\">31.12.20<span class=\"_ _1\"></span>22 </span></span>1 Jahr<span class=\"_ _3ca\"> </span>3 Jahre<span class=\"_ _3ca\"> </span>5 Jahre<span class=\"_ _3ca\"> </span>10 Jahre<span class=\"_ _3ca\"> </span>20 Jahre<span class=\"_ _3ca\"> </span>30 Jahre<span class=\"_ _3ca\"> </span>1 Jahr<span class=\"_ _3ca\"> </span>3 Jahre<span class=\"_ _3ca\"> </span>5 Jahre<span class=\"_ _3ca\"> </span>10 Jahre<span class=\"_ _3ca\"> </span>20 Jahre<span class=\"_ _3ca\"> </span>30 Jahre<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>ALL<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span>3,36<span class=\"_ _3ca\"> </span>2,44<span class=\"_ _3ca\"> </span>2,32<span class=\"_ _3ca\"> </span>2,39<span class=\"_ _3ca\"> </span>2,41<span class=\"_ _3ca\"> </span>2,52<span class=\"_ _3ca\"> </span>3,18<span class=\"_ _3ca\"> </span>3,20<span class=\"_ _3ca\"> </span>3,13<span class=\"_ _3ca\"> </span>3,09<span class=\"_ _3ca\"> </span>2,76<span class=\"_ _3ca\"> </span>2,73<span class=\"_ _3ca\"> </span>BAM<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>3,31<span class=\"_ _3ca\"> </span>2,39<span class=\"_ _3ca\"> </span>2,27<span class=\"_ _3ca\"> </span>2,34<span class=\"_ _3ca\"> </span>2,36<span class=\"_ _3ca\"> </span>2,48<span class=\"_ _3ca\"> </span>3,13<span class=\"_ _3ca\"> </span>3,15<span class=\"_ _3ca\"> </span>3,08<span class=\"_ _3ca\"> </span>3,04<span class=\"_ _3ca\"> </span>2,72<span class=\"_ _3ca\"> </span>2,69<span class=\"_ _3ca\"> </span>BGN<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>3,3<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>2,39<span class=\"_ _3ca\"> </span>2,27<span class=\"_ _3ca\"> </span>2,34<span class=\"_ _3ca\"> </span>2,36<span class=\"_ _3ca\"> </span>2,48<span class=\"_ _3ca\"> </span>3,13<span class=\"_ _3ca\"> </span>3,15<span class=\"_ _3ca\"> </span>3,08<span class=\"_ _3ca\"> </span>3,04<span class=\"_ _3ca\"> </span>2,72<span class=\"_ _3ca\"> </span>2,69<span class=\"_ _3ca\"> </span>CHF<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>1,17<span class=\"_ _3ca\"> </span>1,10<span class=\"_ _3ca\"> </span>1,05<span class=\"_ _3ca\"> </span>1,16<span class=\"_ _3ca\"> </span>1,49<span class=\"_ _3ca\"> </span>1,71<span class=\"_ _3ca\"> </span>1,06<span class=\"_ _3ca\"> </span>1,23<span class=\"_ _3ca\"> </span>1,34<span class=\"_ _3ca\"> </span>1,49<span class=\"_ _3ca\"> </span>1,58<span class=\"_ _3ca\"> </span>1,76<span class=\"_ _3ca\"> </span>CZK<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>5,18<span class=\"_ _3ca\"> </span>3,68<span class=\"_ _3ca\"> </span>3,41<span class=\"_ _3ca\"> </span>3,38<span class=\"_ _3ca\"> </span>3,44<span class=\"_ _3ca\"> </span>3,45<span class=\"_ _3ca\"> </span>6,51<span class=\"_ _3ca\"> </span>5,78<span class=\"_ _3ca\"> </span>5,05<span class=\"_ _3ca\"> </span>4,60<span class=\"_ _3ca\"> </span>4,38<span class=\"_ _3ca\"> </span>4,17<span class=\"_ _3ca\"> </span>EUR<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>3<span class=\"_ _1\"></span>,36<span class=\"_ _3ca\"> </span>2,44<span class=\"_ _3ca\"> </span>2,32<span class=\"_ _3ca\"> </span>2,39<span class=\"_ _3ca\"> </span>2,41<span class=\"_ _3ca\"> </span>2,52<span class=\"_ _3ca\"> </span>3,18<span class=\"_ _3ca\"> </span>3,20<span class=\"_ _3ca\"> </span>3,13<span class=\"_ _3ca\"> </span>3,09<span class=\"_ _3ca\"> </span>2,76<span class=\"_ _3ca\"> </span>2,73<span class=\"_ _3ca\"> </span>EUR<span class=\"_ _1\"></span> (K<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>) <span class=\"_ _71\"> </span>3,36<span class=\"_ _3ca\"> </span>2,63<span class=\"_ _3ca\"> </span>2,61<span class=\"_ _3ca\"> </span>2,83<span class=\"_ _3ca\"> </span>3,07<span class=\"_ _3ca\"> </span>3,17<span class=\"_ _3ca\"> </span>-<span class=\"_ _3ca\"> </span>-<span class=\"_ _3ca\"> </span>-<span class=\"_ _3ca\"> </span>-<span class=\"_ _3ca\"> </span>-<span class=\"_ _3ca\"> </span>-<span class=\"_ _3ca\"> </span>GBP<span class=\"_ _1\"></span> <span class=\"_ _1e4\"> </span>4,74<span class=\"_ _3ca\"> </span>3,67<span class=\"_ _3ca\"> </span>3,35<span class=\"_ _3ca\"> </span>3,28<span class=\"_ _3ca\"> </span>3,43<span class=\"_ _3ca\"> </span>3,35<span class=\"_ _3ca\"> </span>4,46<span class=\"_ _3ca\"> </span>4,33<span class=\"_ _3ca\"> </span>4,06<span class=\"_ _3ca\"> </span>3,71<span class=\"_ _3ca\"> </span>3,53<span class=\"_ _3ca\"> </span>3,35<span class=\"_ _3ca\"> </span>GEL<span class=\"_ _1\"></span> <span class=\"_ _56\"> </span>14,8<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>13,14<span class=\"_ _3ca\"> </span>12,33<span class=\"_ _3ca\"> </span>12,07<span class=\"_ _3ca\"> </span>11,47<span class=\"_ _3ca\"> </span>10,03<span class=\"_ _3ca\"> </span>10,19<span class=\"_ _3ca\"> </span>8,72<span class=\"_ _3ca\"> </span>9,35<span class=\"_ _3ca\"> </span>10,56<span class=\"_ _3ca\"> </span>10,10<span class=\"_ _3ca\"> </span>8,99<span class=\"_ _3ca\"> </span>HRK<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>-<span class=\"_ _3ca\"> </span>-<span class=\"_ _3ca\"> </span>-<span class=\"_ _3ca\"> </span>-<span class=\"_ _3ca\"> </span>-<span class=\"_ _3ca\"> </span>-<span class=\"_ _3ca\"> </span>2,49<span class=\"_ _3ca\"> </span>3,04<span class=\"_ _3ca\"> </span>3,35<span class=\"_ _3ca\"> </span>4,15<span class=\"_ _3ca\"> </span>4,36<span class=\"_ _3ca\"> </span>4,19<span class=\"_ _3ca\"> </span>HUF<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>6<span class=\"_ _1\"></span>,30<span class=\"_ _3ca\"> </span>5,93<span class=\"_ _3ca\"> </span>5,71<span class=\"_ _3ca\"> </span>5,78<span class=\"_ _3ca\"> </span>6,00<span class=\"_ _3ca\"> </span>5,70<span class=\"_ _3ca\"> </span>13,65<span class=\"_ _3ca\"> </span>11,34<span class=\"_ _3ca\"> </span>9,66<span class=\"_ _3ca\"> </span>8,61<span class=\"_ _3ca\"> </span>8,03<span class=\"_ _3ca\"> </span>7,15<span class=\"_ _3ca\"> </span>MDL<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>3,36<span class=\"_ _3ca\"> </span>2,44<span class=\"_ _3ca\"> </span>2,32<span class=\"_ _3ca\"> </span>2,39<span class=\"_ _3ca\"> </span>2,41<span class=\"_ _3ca\"> </span>2,52<span class=\"_ _3ca\"> </span>3,18<span class=\"_ _3ca\"> </span>3,20<span class=\"_ _3ca\"> </span>3,13<span class=\"_ _3ca\"> </span>3,09<span class=\"_ _3ca\"> </span>2,76<span class=\"_ _3ca\"> </span>2,73<span class=\"_ _3ca\"> </span>MKD<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>3,3<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2,44<span class=\"_ _3ca\"> </span>2,32<span class=\"_ _3ca\"> </span>2,39<span class=\"_ _3ca\"> </span>2,41<span class=\"_ _3ca\"> </span>2,52<span class=\"_ _3ca\"> </span>3,18<span class=\"_ _3ca\"> </span>3,20<span class=\"_ _3ca\"> </span>3,13<span class=\"_ _3ca\"> </span>3,09<span class=\"_ _3ca\"> </span>2,76<span class=\"_ _3ca\"> </span>2,73<span class=\"_ _3ca\"> </span>PLN<span class=\"_ _1\"></span> <span class=\"_ _1e5\"> </span>4,95<span class=\"_ _3ca\"> </span>4,83<span class=\"_ _3ca\"> </span>4,84<span class=\"_ _3ca\"> </span>5,10<span class=\"_ _3ca\"> </span>4,94<span class=\"_ _3ca\"> </span>4,59<span class=\"_ _3ca\"> </span>6,40<span class=\"_ _3ca\"> </span>6,72<span class=\"_ _3ca\"> </span>6,74<span class=\"_ _3ca\"> </span>6,65<span class=\"_ _3ca\"> </span>6,01<span class=\"_ _3ca\"> </span>5,38<span class=\"_ _3ca\"> </span>RON<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>6,03<span class=\"_ _3ca\"> </span>5,99<span class=\"_ _3ca\"> </span>6,05<span class=\"_ _3ca\"> </span>6,14<span class=\"_ _3ca\"> </span>5,67<span class=\"_ _3ca\"> </span>5,12<span class=\"_ _3ca\"> </span>6,98<span class=\"_ _3ca\"> </span>7,25<span class=\"_ _3ca\"> </span>7,64<span class=\"_ _3ca\"> </span>8,56<span class=\"_ _3ca\"> </span>8,01<span class=\"_ _3ca\"> </span>6,91<span class=\"_ _3ca\"> </span>RSD<span class=\"_ _1\"></span> <span class=\"_ _1e4\"> </span>5,09<span class=\"_ _3ca\"> </span>5,22<span class=\"_ _3ca\"> </span>5,45<span class=\"_ _3ca\"> </span>6,84<span class=\"_ _3ca\"> </span>7,00<span class=\"_ _3ca\"> </span>6,20<span class=\"_ _3ca\"> </span>4,73<span class=\"_ _3ca\"> </span>6,21<span class=\"_ _3ca\"> </span>6,51<span class=\"_ _3ca\"> </span>7,34<span class=\"_ _3ca\"> </span>7,09<span class=\"_ _3ca\"> </span>6,24<span class=\"_ _3ca\"> </span>TRY<span class=\"_ _1\"></span> <span class=\"_ _57\"> </span>39,34<span class=\"_ _3ca\"> </span>31,17<span class=\"_ _3ca\"> </span>24,78<span class=\"_ _3ca\"> </span>21,36<span class=\"_ _3ca\"> </span>19,14<span class=\"_ _3ca\"> </span>15,84<span class=\"_ _3ca\"> </span>12,32<span class=\"_ _3ca\"> </span>8,79<span class=\"_ _3ca\"> </span>8,46<span class=\"_ _3ca\"> </span>10,21<span class=\"_ _3ca\"> </span>10,41<span class=\"_ _3ca\"> </span>9,29<span class=\"_ _3ca\"> </span>UAH<span class=\"_ _1\"></span> <span class=\"_ _131\"> </span>17,16<span class=\"_ _3ca\"> </span>19,14<span class=\"_ _3ca\"> </span>17,47<span class=\"_ _3ca\"> </span>11,18<span class=\"_ _3ca\"> </span>7,28<span class=\"_ _3ca\"> </span>6,46<span class=\"_ _3ca\"> </span>18,36<span class=\"_ _3ca\"> </span>22,12<span class=\"_ _3ca\"> </span>21,32<span class=\"_ _3ca\"> </span>13,78<span class=\"_ _3ca\"> </span>8,14<span class=\"_ _3ca\"> </span>6,99<span class=\"_ _3ca\"> </span>USD<span class=\"_ _1\"></span> <span class=\"_ _1e4\"> </span>4,76<span class=\"_ _3ca\"> </span>3,72<span class=\"_ _3ca\"> </span>3,50<span class=\"_ _3ca\"> </span>3,45<span class=\"_ _3ca\"> </span>3,46<span class=\"_ _3ca\"> </span>3,23<span class=\"_ _3ca\"> </span>5,07<span class=\"_ _3ca\"> </span>4,26<span class=\"_ _3ca\"> </span>3,95<span class=\"_ _3ca\"> </span>3,75<span class=\"_ _3ca\"> </span>3,63<span class=\"_ _3ca\"> </span>3,27<span class=\"_ _3ca\"> </span>*Ohne <span class=\"_ _a\"></span>Ill<span class=\"_ _1\"></span>iquidit\u00e4tsanpassu<span class=\"_ _d\"></span>ng<span class=\"_ _3ca\"> </span>Das <span class=\"_ _2\"></span>Croati<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>Insurance <span class=\"_ _4\"></span>B<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>eau <span class=\"_ _a\"></span>erlaubt <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>nter <span class=\"_ _2\"></span>bestimm<span class=\"_ _d\"></span>ten <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>orausset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erwend<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _2\"></span>einer <span class=\"_ _a\"></span>spe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iell<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>erre<span class=\"_ _a\"></span>chneten <span class=\"_ _a\"></span>Zi<span class=\"_ _a\"></span>ns-<span class=\"_ _3ca\"> </span>kurve, die<span class=\"_ _a\"></span> auf B<span class=\"_ _d\"></span>asis vo<span class=\"_ _a\"></span>n EU<span class=\"_ _d\"></span>R-Anleih<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n de<span class=\"_ _a\"></span>r kroa<span class=\"_ _a\"></span>tischen Na<span class=\"_ _a\"></span>tionalbank e<span class=\"_ _a\"></span>rstellt wir<span class=\"_ _a\"></span>d. Da<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r o<span class=\"_ _d\"></span>bige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> T<span class=\"_ _5b\"></span>abe<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span> zwei<span class=\"_ _d\"></span> untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>EUR-Zins<span class=\"_ _a\"></span>kurven a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gef<span class=\"_ _a\"></span>\u00fchrt.<span class=\"_ _3ca\"> </span>Illiquidit\u00e4ts<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>npassu<span class=\"_ _a\"></span>ng<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in Basis<span class=\"_ _1\"></span>punkten<span class=\"_ _3ca\"> </span>Alba<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e6\"> </span>41<span class=\"_ _3ca\"> </span>40<span class=\"_ _3ca\"> </span>Bosn<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span>Herz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _1e7\"> </span>56<span class=\"_ _3ca\"> </span>43<span class=\"_ _3ca\"> </span>Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _1e8\"> </span>59<span class=\"_ _3ca\"> </span>61<span class=\"_ _3ca\"> </span>Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chla<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _1e9\"> </span>56<span class=\"_ _3ca\"> </span>45<span class=\"_ _3ca\"> </span>Est<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _1ea\"> </span>41<span class=\"_ _3ca\"> </span>37<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>orgi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1eb\"> </span>40<span class=\"_ _3ca\"> </span>194<span class=\"_ _3ca\"> </span>Kos<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span> <span class=\"_ _1ec\"> </span>41<span class=\"_ _3ca\"> </span>40<span class=\"_ _3ca\"> </span>Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1ed\"> </span>28<span class=\"_ _3ca\"> </span>11<span class=\"_ _3ca\"> </span>Lett<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _1ee\"> </span>41<span class=\"_ _3ca\"> </span>40<span class=\"_ _3ca\"> </span>Lie<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ein <span class=\"_ _1ef\"> </span>39<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>Litau<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1ea\"> </span>41<span class=\"_ _3ca\"> </span>40<span class=\"_ _3ca\"> </span>No<span class=\"_ _1\"></span>rdm<span class=\"_ _1\"></span>aze<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>nien<span class=\"_ _1\"></span> <span class=\"_ _1f0\"> </span>41<span class=\"_ _3ca\"> </span>40<span class=\"_ _3ca\"> </span>Mol<span class=\"_ _1\"></span>dau<span class=\"_ _1\"></span> <span class=\"_ _1ea\"> </span>41<span class=\"_ _3ca\"> </span>40<span class=\"_ _3ca\"> </span>\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _1f1\"> </span>40<span class=\"_ _3ca\"> </span>37<span class=\"_ _3ca\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _1f2\"> </span>69<span class=\"_ _3ca\"> </span>89<span class=\"_ _3ca\"> </span>Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _1f3\"> </span>35<span class=\"_ _3ca\"> </span>37<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>rbien<span class=\"_ _1\"></span> <span class=\"_ _1f4\"> </span>200<span class=\"_ _3ca\"> </span>200<span class=\"_ _3ca\"> </span>Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _1f4\"> </span>40<span class=\"_ _3ca\"> </span>34<span class=\"_ _3ca\"> </span>Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _7d\"> </span>32<span class=\"_ _3ca\"> </span>31<span class=\"_ _3ca\"> </span>T\u00fcr<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _1f5\"> </span>54<span class=\"_ _3ca\"> </span>39<span class=\"_ _3ca\"> </span>Uk<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1eb\"> </span>229<span class=\"_ _3ca\"> </span>151<span class=\"_ _3ca\"> </span>Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _1ec\"> </span>52<span class=\"_ _3ca\"> </span>73<span class=\"_ _3ca\"> </span>1.3.<span class=\"ff5b\"> </span>Ausg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellte <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _d\"></span>svertr\u00e4ge Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _134\"> </span><span class=\"fs7\">2023 <span class=\"_ _1db\"> </span><span class=\"fc9\">2022 </span></span>Alle Bewe<span class=\"_ _1\"></span>rtungsmode<span class=\"_ _1\"></span>lle <span class=\"_ _113\"> </span><span class=\"fs7\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _1f6\"> </span>LIC / AI<span class=\"_ _1\"></span>C<span class=\"_ _3ca\"> </span></span>LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _1f7\"> </span>LIC / AI<span class=\"_ _1\"></span>C<span class=\"_ _3ca\"> </span>Exkl. Verlust-<span class=\"_ _3ca\"> </span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Verlust-<span class=\"_ _3ca\"> </span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Exkl. Verlust-<span class=\"_ _3ca\"> </span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Verlust-<span class=\"_ _3ca\"> </span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _8b\"> </span>20<span class=\"_ _1\"></span>8.090<span class=\"_ _3ca\"> </span>-7.707<span class=\"_ _43\"> </span>-70.0<span class=\"_ _1\"></span>93<span class=\"_ _23\"> </span><span class=\"fc9\">1<span class=\"_ _1\"></span>13.336<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-25.119<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _1f8\"> </span>-29.288.7<span class=\"_ _1\"></span>29<span class=\"_ _5d\"> </span>-73.1<span class=\"_ _1\"></span>74<span class=\"_ _24\"> </span>-6.94<span class=\"_ _1\"></span>8.512<span class=\"_ _120\"> </span><span class=\"fc9\">-34.410.922<span class=\"_ _43\"> </span>-12<span class=\"_ _1\"></span>.418<span class=\"_ _21\"> </span>-6.44<span class=\"_ _1\"></span>8.414<span class=\"_ _3ca\"> </span></span>Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _fa\"> </span>-29.080.639<span class=\"_ _5d\"> </span>-80<span class=\"_ _1\"></span>.881<span class=\"_ _24\"> </span>-7.018.<span class=\"_ _1\"></span>605<span class=\"_ _1f9\"> </span><span class=\"fc9\">-34.29<span class=\"_ _1\"></span>7.586<span class=\"_ _5d\"> </span>-<span class=\"_ _1\"></span>12.418<span class=\"_ _21\"> </span>-6.473.<span class=\"_ _1\"></span>533<span class=\"_ _3ca\"> </span></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _5c\"> </span>11.195<span class=\"_ _1\"></span>.729<span class=\"_ _3ca\"> </span>13.517<span class=\"_ _3ca\"> </span>-9.552.72<span class=\"_ _1\"></span>0<span class=\"_ _fe\"> </span><span class=\"fc9\">1<span class=\"_ _1\"></span>0.807.468<span class=\"_ _3ca\"> </span></span>-68.852<span class=\"_ _21\"> </span>-9<span class=\"_ _1\"></span>.526.794<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>-992.748<span class=\"_ _1b\"> </span>-1.652<span class=\"_ _4c\"> </span>-704.351<span class=\"_ _25\"> </span><span class=\"fc9\">971.79<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></span>-186<span class=\"_ _1ce\"> </span>-246.939<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _13c\"> </span>-928.606<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>-139.005<span class=\"_ _c7\"> </span><span class=\"fc9\">3.620.<span class=\"_ _1\"></span>545<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>369.925<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _99\"> </span>9.274.375<span class=\"_ _3ca\"> </span>11.865<span class=\"_ _3ca\"> </span>-10.39<span class=\"_ _1\"></span>6.076<span class=\"_ _be\"> </span><span class=\"fc9\">15.399.809<span class=\"_ _3ca\"> </span></span>-69.03<span class=\"_ _1\"></span>8<span class=\"_ _47\"> </span>-9.4<span class=\"_ _1\"></span>03.808<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _108\"> </span>173.163<span class=\"_ _3ca\"> </span>293<span class=\"_ _3ca\"> </span>34.317<span class=\"_ _3ca\"> </span>-80.480<span class=\"_ _3a\"> </span>57<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>115.927<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-662.516<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>-87.242<span class=\"_ _3ca\"> </span>Ges<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>te e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>r\u00f6m<span class=\"_ _1\"></span>e <span class=\"_ _114\"> </span>-10.251<span class=\"_ _1\"></span>.377<span class=\"_ _26\"> </span>0<span class=\"_ _3ca\"> </span>9.806.53<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-9.439.86<span class=\"_ _1\"></span>4<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>8.830.05<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _118\"> </span>-29.884.478<span class=\"_ _5d\"> </span>-68.<span class=\"_ _1\"></span>723<span class=\"_ _24\"> </span>-7.573.8<span class=\"_ _1\"></span>26<span class=\"_ _1f9\"> </span><span class=\"fc9\">-29.080<span class=\"_ _1\"></span>.637<span class=\"_ _5d\"> </span>-<span class=\"_ _1\"></span>80.879<span class=\"_ _21\"> </span>-7.018.6<span class=\"_ _1\"></span>05<span class=\"_ _3ca\"> </span></span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _19e\"> </span>342.579<span class=\"_ _3ca\"> </span>-8.993<span class=\"_ _4c\"> </span>-107.88<span class=\"_ _1\"></span>4<span class=\"_ _23\"> </span><span class=\"fc9\">20<span class=\"_ _1\"></span>8.090<span class=\"_ _3ca\"> </span></span>-7.707<span class=\"_ _99\"> </span>-70.09<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _ff\"> </span>-30.227.0<span class=\"_ _1\"></span>56<span class=\"_ _5d\"> </span>-59.7<span class=\"_ _1\"></span>30<span class=\"_ _24\"> </span>-7.46<span class=\"_ _1\"></span>5.941<span class=\"_ _120\"> </span><span class=\"fc9\">-29.288.729<span class=\"_ _43\"> </span>-73<span class=\"_ _1\"></span>.174<span class=\"_ _21\"> </span>-6.94<span class=\"_ _1\"></span>8.512<span class=\"_ _3ca\"> </span></span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _1c6\"> </span><span class=\"fs7\">2023 </span>Premium Al<span class=\"_ _1\"></span>locatio<span class=\"_ _1\"></span>n Approach<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span><span class=\"fs7\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _1fa\"> </span>LIC / AI<span class=\"_ _1\"></span>C </span>Exkl. Verlust-<span class=\"_ _3ca\"> </span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Verlust-<span class=\"_ _3ca\"> </span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>PVFCF<span class=\"_ _3ca\"> </span>RA<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _160\"> </span>8<span class=\"_ _1\"></span>.502<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>8.502<span class=\"_ _3ca\"> </span>-2.383<span class=\"_ _3c\"> </span>-50<span class=\"_ _1c\"> </span>-2.43<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _19e\"> </span>-1<span class=\"_ _1\"></span>.683.360<span class=\"_ _1b\"> </span>-5.25<span class=\"_ _1\"></span>4<span class=\"_ _24\"> </span>-1.688.614<span class=\"_ _48\"> </span>-5.345.181<span class=\"_ _1fb\"> </span>-246.619<span class=\"_ _146\"> </span>-5.591.800<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _1fc\"> </span>-1.674<span class=\"_ _1\"></span>.858<span class=\"_ _cf\"> </span>-5.25<span class=\"_ _1\"></span>4<span class=\"_ _2a\"> </span>-1.<span class=\"_ _1\"></span>680.112<span class=\"_ _24\"> </span>-5.3<span class=\"_ _1\"></span>47.564<span class=\"_ _1fb\"> </span>-246.669<span class=\"_ _21\"> </span>-<span class=\"_ _1\"></span>5.594.233<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>6.191.529<span class=\"_ _3ca\"> </span>-3.644<span class=\"_ _c7\"> </span>6.187.88<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>-5.194.44<span class=\"_ _1\"></span>1<span class=\"_ _1dd\"> </span>696<span class=\"_ _3ca\"> </span>-5.193.74<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lter<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che-<span class=\"_ _3ca\"> </span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> 8.531.48<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>8.531.48<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _174\"> </span>8.5<span class=\"_ _1\"></span>31.488<span class=\"_ _3ca\"> </span>8.531.48<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>-2.350.06<span class=\"_ _1\"></span>5<span class=\"_ _cf\"> </span>-3.<span class=\"_ _1\"></span>644<span class=\"_ _24\"> </span>-2.353.709<span class=\"_ _48\"> </span>-5.184.335<span class=\"_ _3a\"> </span>696<span class=\"_ _3ca\"> </span>-5.183.63<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Eing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs-<span class=\"_ _3ca\"> </span>techn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Auf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -603.987<span class=\"_ _12c\"> </span>-603.987<span class=\"_ _48\"> </span>-5.053.578<span class=\"_ _14f\"> </span>-5.053.578<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d Umk<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> -3.644<span class=\"_ _cf\"> </span>-3.6<span class=\"_ _1\"></span>44<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>IC <span class=\"_ _1b2\"> </span>0<span class=\"_ _3ca\"> </span>-130.757<span class=\"_ _3a\"> </span>696<span class=\"_ _3ca\"> </span>-130.061<span class=\"_ _3ca\"> </span>Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>reib<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1dc\"> </span>-1.746.07<span class=\"_ _1\"></span>8<span class=\"_ _28\"> </span>-1.746.078<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ff\"> </span>10.106<span class=\"_ _3ca\"> </span>10.106<span class=\"_ _3ca\"> </span>-10.106<span class=\"_ _34\"> </span>-10.106<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _1fe\"> </span>213<span class=\"_ _3ca\"> </span>213<span class=\"_ _3ca\"> </span>-191.574<span class=\"_ _43\"> </span>-15.129<span class=\"_ _1ce\"> </span>-206.7<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _1ff\"> </span>0<span class=\"_ _3ca\"> </span>-129.383<span class=\"_ _fc\"> </span>-129.383<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _177\"> </span>6.191.74<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>-3.644<span class=\"_ _c7\"> </span>6.188<span class=\"_ _1\"></span>.098<span class=\"_ _3ca\"> </span>-5.515<span class=\"_ _1\"></span>.398<span class=\"_ _2b\"> </span>-<span class=\"_ _1\"></span>14.433<span class=\"_ _21\"> </span>-<span class=\"_ _1\"></span>5.529.83<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _153\"> </span>126.47<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>-103<span class=\"_ _25\"> </span>126.367<span class=\"_ _3ca\"> </span>21.046<span class=\"_ _3ca\"> </span>-7.247<span class=\"_ _200\"> </span>13.799<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _1d8\"> </span>-6.462<span class=\"_ _1\"></span>.103<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>-6.462<span class=\"_ _1\"></span>.103<span class=\"_ _c7\"> </span>5.09<span class=\"_ _1\"></span>0.936<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>5.090.93<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _162\"> </span>-8.872.23<span class=\"_ _1\"></span>3<span class=\"_ _28\"> </span>-8.872.233<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span>techn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Auf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _79\"> </span>0<span class=\"_ _3ca\"> </span>5.090.93<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>5.090.93<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a1\"> </span>2.410<span class=\"_ _1\"></span>.130<span class=\"_ _3ca\"> </span>2.410.13<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _17b\"> </span>-1<span class=\"_ _1\"></span>.818.749<span class=\"_ _cf\"> </span>-<span class=\"_ _1\"></span>9.001<span class=\"_ _24\"> </span>-1.827.750<span class=\"_ _24\"> </span>-5.<span class=\"_ _1\"></span>750.980<span class=\"_ _1fb\"> </span>-268.349<span class=\"_ _21\"> </span>-<span class=\"_ _1\"></span>6.019.32<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1e1\"> </span>17.94<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>17.945<span class=\"_ _3ca\"> </span>-23.172<span class=\"_ _144\"> </span>-3<span class=\"_ _1\"></span>70<span class=\"_ _99\"> </span>-23<span class=\"_ _1\"></span>.542<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>-1.836.69<span class=\"_ _1\"></span>5<span class=\"_ _cf\"> </span>-9.<span class=\"_ _1\"></span>001<span class=\"_ _24\"> </span>-1.845.696<span class=\"_ _48\"> </span>-5.727.808<span class=\"_ _1fb\"> </span>-267.9<span class=\"_ _1\"></span>79<span class=\"_ _202\"> </span>-5.995.78<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _1c6\"> </span><span class=\"fs7\">2022<span class=\"_ _1\"></span> </span>Premium Al<span class=\"_ _1\"></span>locatio<span class=\"_ _1\"></span>n Approach<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span><span class=\"fs7\">L<span class=\"_ _1\"></span>RC / ARC <span class=\"_ _1fa\"> </span>LIC / AI<span class=\"_ _1\"></span>C </span>Exkl. Verlust-<span class=\"_ _3ca\"> </span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Verlust-<span class=\"_ _3ca\"> </span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>PVFCF<span class=\"_ _3ca\"> </span>RA<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _1b2\"> </span>2.73<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.735<span class=\"_ _3ca\"> </span>-1.412<span class=\"_ _3c\"> </span>-12<span class=\"_ _1c\"> </span>-1.42<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _203\"> </span>-1.422.33<span class=\"_ _1\"></span>8<span class=\"_ _cf\"> </span>-8.626<span class=\"_ _204\"> </span>-1.430.96<span class=\"_ _1\"></span>4<span class=\"_ _24\"> </span>-4.887.461<span class=\"_ _4c\"> </span>-257.70<span class=\"_ _1\"></span>5<span class=\"_ _21\"> </span>-5.145.1<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _1fc\"> </span>-<span class=\"_ _1\"></span>1.419.60<span class=\"_ _1\"></span>3<span class=\"_ _1a6\"> </span>-<span class=\"_ _1\"></span>8.626<span class=\"_ _24\"> </span>-1.42<span class=\"_ _1\"></span>8.229<span class=\"_ _2a\"> </span>-<span class=\"_ _1\"></span>4.888.87<span class=\"_ _1\"></span>3<span class=\"_ _1fb\"> </span>-257.717<span class=\"_ _21\"> </span>-5.14<span class=\"_ _1\"></span>6.590<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>5.44<span class=\"_ _1\"></span>4.447<span class=\"_ _3ca\"> </span>3.361<span class=\"_ _3ca\"> </span>5.447.80<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-4.888.47<span class=\"_ _1\"></span>2<span class=\"_ _cf\"> </span>-8.<span class=\"_ _1\"></span>240<span class=\"_ _21\"> </span>-4.896<span class=\"_ _1\"></span>.712<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lter<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che-<span class=\"_ _3ca\"> </span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> 7.516.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>7.516.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1a8\"> </span>7.516.<span class=\"_ _1\"></span>801<span class=\"_ _3ca\"> </span>7.516.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>-2<span class=\"_ _1\"></span>.075.381<span class=\"_ _158\"> </span>3.361<span class=\"_ _3ca\"> </span>-2.072.02<span class=\"_ _1\"></span>0<span class=\"_ _24\"> </span>-4.885.445<span class=\"_ _1b\"> </span>-8.240<span class=\"_ _202\"> </span>-4.893.68<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Eing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs-<span class=\"_ _3ca\"> </span>techn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Auf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -474.570<span class=\"_ _12c\"> </span>-474.570<span class=\"_ _24\"> </span>-4.1<span class=\"_ _1\"></span>88.957<span class=\"_ _14f\"> </span>-4.188.957<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d Umk<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> 3.361<span class=\"_ _3ca\"> </span>3.361<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>IC <span class=\"_ _205\"> </span>0<span class=\"_ _3ca\"> </span>-696.488<span class=\"_ _1b\"> </span>-8.24<span class=\"_ _1\"></span>0<span class=\"_ _206\"> </span>-704.728<span class=\"_ _3ca\"> </span>Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>reib<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>-1.600.811<span class=\"_ _28\"> </span>-1.60<span class=\"_ _1\"></span>0.811<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10c\"> </span>3.027<span class=\"_ _3ca\"> </span>3.027<span class=\"_ _3ca\"> </span>-3.027<span class=\"_ _114\"> </span>-3<span class=\"_ _1\"></span>.027<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _169\"> </span>35<span class=\"_ _3ca\"> </span>35<span class=\"_ _3ca\"> </span>-28.872<span class=\"_ _158\"> </span>1.<span class=\"_ _1\"></span>457<span class=\"_ _3ca\"> </span>-27.415<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _115\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>311.989<span class=\"_ _3ca\"> </span>19.765<span class=\"_ _3ca\"> </span>331.754<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _99\"> </span>5.444.482<span class=\"_ _3ca\"> </span>3.361<span class=\"_ _3ca\"> </span>5.447.84<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>-4.605<span class=\"_ _1\"></span>.355<span class=\"_ _54\"> </span>12.982<span class=\"_ _3ca\"> </span>-4.592<span class=\"_ _1\"></span>.373<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _203\"> </span>-29.<span class=\"_ _1\"></span>616<span class=\"_ _51\"> </span>12<span class=\"_ _3ca\"> </span>-29.604<span class=\"_ _1b0\"> </span>8<span class=\"_ _1\"></span>2.199<span class=\"_ _3ca\"> </span>-155<span class=\"_ _1b\"> </span>82.044<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _ad\"> </span>-40.0<span class=\"_ _1\"></span>87<span class=\"_ _26\"> </span>0<span class=\"_ _3ca\"> </span>-40.087<span class=\"_ _43\"> </span>-66.080<span class=\"_ _1b\"> </span>-1.779<span class=\"_ _99\"> </span>-67.8<span class=\"_ _1\"></span>59<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _1d8\"> </span>-<span class=\"_ _1\"></span>5.630.03<span class=\"_ _1\"></span>3<span class=\"_ _26\"> </span>0<span class=\"_ _3ca\"> </span>-5.630<span class=\"_ _1\"></span>.033<span class=\"_ _27\"> </span>4.<span class=\"_ _1\"></span>130.545<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>4.130.54<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _162\"> </span>-7<span class=\"_ _1\"></span>.747.331<span class=\"_ _28\"> </span>-7.747<span class=\"_ _1\"></span>.331<span class=\"_ _125\"> </span>0<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span>techn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Auf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>4.130.54<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>4.130.54<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1e1\"> </span>2.117.298<span class=\"_ _3ca\"> </span>2.117.29<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _207\"> </span>-1.674<span class=\"_ _1\"></span>.857<span class=\"_ _cf\"> </span>-5.253<span class=\"_ _24\"> </span>-1.680<span class=\"_ _1\"></span>.110<span class=\"_ _2a\"> </span>-<span class=\"_ _1\"></span>5.347.564<span class=\"_ _1fb\"> </span>-<span class=\"_ _1\"></span>246.669<span class=\"_ _21\"> </span>-5.594.<span class=\"_ _1\"></span>233<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _110\"> </span>8.502<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>8.502<span class=\"_ _3ca\"> </span>-2.383<span class=\"_ _3c\"> </span>-50<span class=\"_ _1c\"> </span>-2.43<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>-1<span class=\"_ _1\"></span>.683.360<span class=\"_ _cf\"> </span>-5.<span class=\"_ _1\"></span>254<span class=\"_ _24\"> </span>-1.<span class=\"_ _1\"></span>688.614<span class=\"_ _24\"> </span>-5.345<span class=\"_ _1\"></span>.181<span class=\"_ _1fb\"> </span>-2<span class=\"_ _1\"></span>46.619<span class=\"_ _21\"> </span>-5.5<span class=\"_ _1\"></span>91.800<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _208\"> </span><span class=\"fs1c\">2023 <span class=\"_ _1db\"> </span><span class=\"fcc\">2<span class=\"_ _1\"></span>022 </span></span>General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _209\"> </span><span class=\"fs1c\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _1f6\"> </span>LIC / A<span class=\"_ _1\"></span>IC<span class=\"_ _3ca\"> </span></span>LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _1f7\"> </span>LIC / AI<span class=\"_ _1\"></span>C  <span class=\"_ _a3\"> </span><span class=\"fs1c\">Exkl. Verlust-<span class=\"_ _3ca\"> </span></span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Verlust-<span class=\"_ _3ca\"> </span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Exkl. Verlust-<span class=\"_ _3ca\"> </span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Verlust-<span class=\"_ _3ca\"> </span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _8b\"> </span>197.061<span class=\"_ _3ca\"> </span>-7.707<span class=\"_ _3ca\"> </span>-67.658<span class=\"_ _3ca\"> </span>110.527<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-23.695<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _19e\"> </span>-2<span class=\"_ _1\"></span>.142.191<span class=\"_ _3ca\"> </span>-44.971<span class=\"_ _3ca\"> </span>-551.412<span class=\"_ _3ca\"> </span>-2.367.17<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>-967<span class=\"_ _3ca\"> </span>-573.091<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _1fc\"> </span>-1.945<span class=\"_ _1\"></span>.130<span class=\"_ _3ca\"> </span>-52.67<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-619.0<span class=\"_ _1\"></span>70<span class=\"_ _3ca\"> </span>-2.256<span class=\"_ _1\"></span>.648<span class=\"_ _3ca\"> </span>-967<span class=\"_ _3ca\"> </span>-596.7<span class=\"_ _1\"></span>86<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>1.320.060<span class=\"_ _3ca\"> </span>18.970<span class=\"_ _3ca\"> </span>-1.149.38<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.147.64<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>-52.668<span class=\"_ _3ca\"> </span>-970.068<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lter<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che-<span class=\"_ _3ca\"> </span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> 1.006.66<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>842.397<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r F<span class=\"_ _1\"></span>VA<span class=\"_ _1\"></span> <span class=\"_ _1c2\"> </span>225<span class=\"_ _1\"></span>.762<span class=\"_ _3ca\"> </span>305.085<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _112\"> </span>780.90<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>537.312<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>-157.893<span class=\"_ _3ca\"> </span>18.970<span class=\"_ _3ca\"> </span>-678.099<span class=\"_ _3ca\"> </span>-144.392<span class=\"_ _3ca\"> </span>-52.668<span class=\"_ _3ca\"> </span>-520.433<span class=\"_ _3ca\"> </span>Eing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs-<span class=\"_ _3ca\"> </span>techn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>Auf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -46.659<span class=\"_ _3ca\"> </span>-504.389<span class=\"_ _3ca\"> </span>-62.465<span class=\"_ _3ca\"> </span>-404.609<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d Umk<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> 18.970<span class=\"_ _3ca\"> </span>-52.668<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>IC <span class=\"_ _38\"> </span> -173.710<span class=\"_ _3ca\"> </span>-115.824<span class=\"_ _3ca\"> </span>Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>reib<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10b\"> </span>-111.234<span class=\"_ _3ca\"> </span>-81.927<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _20b\"> </span>471.285<span class=\"_ _3ca\"> </span>-471.285<span class=\"_ _3ca\"> </span>449.635<span class=\"_ _3ca\"> </span>-449.635<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>-126.196<span class=\"_ _3ca\"> </span>-1.801<span class=\"_ _3ca\"> </span>-139<span class=\"_ _3ca\"> </span>-65.577<span class=\"_ _3ca\"> </span>-186<span class=\"_ _3ca\"> </span>-2.421<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>-14<span class=\"_ _1\"></span>1.989<span class=\"_ _3ca\"> </span>-9.622<span class=\"_ _3ca\"> </span>508.124<span class=\"_ _3ca\"> </span>38.171<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _177\"> </span>1.051.87<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>17.169<span class=\"_ _3ca\"> </span>-1.159<span class=\"_ _1\"></span>.145<span class=\"_ _3ca\"> </span>1.590.18<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>-52.85<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-934.3<span class=\"_ _1\"></span>18<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a1\"> </span>76.1<span class=\"_ _1\"></span>76<span class=\"_ _3ca\"> </span>-330<span class=\"_ _3ca\"> </span>-486<span class=\"_ _3ca\"> </span>16.235<span class=\"_ _3ca\"> </span>1.143<span class=\"_ _3ca\"> </span>30.426<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-165.140<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-6.582<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _1d8\"> </span>-1.201<span class=\"_ _1\"></span>.442<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.048.15<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-1.129<span class=\"_ _1\"></span>.763<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>888.191<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _162\"> </span>-1.669.61<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>-1.549.05<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span>techn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>Auf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 1.048.15<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>888.191<span class=\"_ _3ca\"> </span>Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a0\"> </span>468.1<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>419.294<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _17b\"> </span>-2<span class=\"_ _1\"></span>.018.521<span class=\"_ _3ca\"> </span>-35.83<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>-730.5<span class=\"_ _1\"></span>50<span class=\"_ _3ca\"> </span>-1.945<span class=\"_ _1\"></span>.129<span class=\"_ _3ca\"> </span>-52.67<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-619.0<span class=\"_ _1\"></span>69<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _108\"> </span>323.230<span class=\"_ _3ca\"> </span>-8.993<span class=\"_ _3ca\"> </span>-84.322<span class=\"_ _3ca\"> </span>197.061<span class=\"_ _3ca\"> </span>-7.707<span class=\"_ _3ca\"> </span>-67.658<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>-2.341.74<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>-26.847<span class=\"_ _3ca\"> </span>-646.227<span class=\"_ _3ca\"> </span>-2.142.19<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-44.971<span class=\"_ _3ca\"> </span>-551.412<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _15d\"> </span><span class=\"fs1c\">2023 <span class=\"_ _205\"> </span><span class=\"fcc\">2022<span class=\"_ _1\"></span> </span></span>Variable Fee<span class=\"_ _1\"></span> Approa<span class=\"_ _1\"></span>ch <span class=\"_ _19a\"> </span><span class=\"fs1c\">L<span class=\"_ _1\"></span>RC / ARC <span class=\"_ _fc\"> </span>L<span class=\"_ _1\"></span>IC / AIC<span class=\"_ _3ca\"> </span></span>LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _55\"> </span>L<span class=\"_ _1\"></span>IC / AIC  <span class=\"_ _1ad\"> </span><span class=\"fs1c\">Exkl. Verl<span class=\"_ _1\"></span>ust-<span class=\"_ _3ca\"> </span></span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Verlust-<span class=\"_ _3ca\"> </span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Exkl. Verlust-<span class=\"_ _3ca\"> </span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Verlust-<span class=\"_ _3ca\"> </span>komponent<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _207\"> </span>2.527<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-2<span class=\"_ _3ca\"> </span>74<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _10b\"> </span>-25.463<span class=\"_ _1\"></span>.178<span class=\"_ _3ca\"> </span>-22.949<span class=\"_ _3ca\"> </span>-805.300<span class=\"_ _3ca\"> </span>-30.621.4<span class=\"_ _1\"></span>09<span class=\"_ _3ca\"> </span>-2.825<span class=\"_ _3ca\"> </span>-730.157<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _20c\"> </span>-25.46<span class=\"_ _1\"></span>0.651<span class=\"_ _3ca\"> </span>-22.94<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>-805.3<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span>-30.62<span class=\"_ _1\"></span>1.335<span class=\"_ _3ca\"> </span>-2.825<span class=\"_ _3ca\"> </span>-730.1<span class=\"_ _1\"></span>57<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _9b\"> </span>3.684<span class=\"_ _1\"></span>.140<span class=\"_ _3ca\"> </span>-1.809<span class=\"_ _3ca\"> </span>-3.209.59<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>4.215.38<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-19.545<span class=\"_ _3ca\"> </span>-3.660.01<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ste<span class=\"_ _1\"></span>llt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e 1.383.67<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.378.45<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r F<span class=\"_ _1\"></span>VA<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>1.211.3<span class=\"_ _1\"></span>39<span class=\"_ _3ca\"> </span>1.252.51<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>172.331<span class=\"_ _3ca\"> </span>125.935<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span>-178.344<span class=\"_ _3ca\"> </span>-1.809<span class=\"_ _3ca\"> </span>-730.777<span class=\"_ _3ca\"> </span>-178.948<span class=\"_ _3ca\"> </span>-19.545<span class=\"_ _3ca\"> </span>-644.135<span class=\"_ _3ca\"> </span>Eing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> -131.041<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-740.131<span class=\"_ _3ca\"> </span>-140.303<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-651.459<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d U<span class=\"_ _1\"></span>mk<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>olc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>-1.809<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-19.545<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in Bezu<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>f d<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>C 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>9.354<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>7.324<span class=\"_ _3ca\"> </span>Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>reib<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _20d\"> </span>-47.303<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-38.645<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>2.478.81<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-2.478.81<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>3.015.87<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.015.87<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _1a0\"> </span>-86<span class=\"_ _1\"></span>6.765<span class=\"_ _3ca\"> </span>149<span class=\"_ _3ca\"> </span>-497.509<span class=\"_ _3ca\"> </span>1.037.33<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-217.103<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e gem<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> -786.617<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.112.42<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hnu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> 2.030.75<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.660<span class=\"_ _3ca\"> </span>-3.707<span class=\"_ _1\"></span>.100<span class=\"_ _3ca\"> </span>8.365.14<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>-19.54<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>-3.877<span class=\"_ _1\"></span>.117<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ae\"> </span>-29.483<span class=\"_ _3ca\"> </span>726<span class=\"_ _3ca\"> </span>21.004<span class=\"_ _3ca\"> </span>-67.099<span class=\"_ _3ca\"> </span>-578<span class=\"_ _3ca\"> </span>3.457<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _20e\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-457.289<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-12.801<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>-2<span class=\"_ _1\"></span>.587.832<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.667.45<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-2.680<span class=\"_ _1\"></span>.068<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.811.31<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>-3.086.382<span class=\"_ _3ca\"> </span>-3.148.76<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> 3.667.45<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>3.811.31<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _9e\"> </span>498.55<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>468.699<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _af\"> </span>-26.0<span class=\"_ _1\"></span>47.208<span class=\"_ _3ca\"> </span>-23.88<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>-823.9<span class=\"_ _1\"></span>47<span class=\"_ _3ca\"> </span>-25.46<span class=\"_ _1\"></span>0.651<span class=\"_ _3ca\"> </span>-22.94<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-805.3<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _20f\"> </span>1.404<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-20<span class=\"_ _3ca\"> </span>2.527<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-2<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _44\"> </span>-26.048.61<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>-23.882<span class=\"_ _3ca\"> </span>-823.927<span class=\"_ _3ca\"> </span>-25.463.1<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>-22.949<span class=\"_ _3ca\"> </span>-805.300<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ungen de<span class=\"_ _1\"></span>r LRC / ARC <span class=\"_ _1\"></span>und LIC<span class=\"_ _1\"></span> / AIC nac<span class=\"_ _1\"></span>h Bewert<span class=\"_ _1\"></span>ungskompo<span class=\"_ _1\"></span>nenten<span class=\"_ _1\"></span> <span class=\"_ _183\"> </span><span class=\"fs7\">2023 </span>General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _210\"> </span><span class=\"fs7\">PVFCF<span class=\"_ _3ca\"> </span></span>RA<span class=\"_ _3ca\"> </span>CSM<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _211\"> </span>576.413<span class=\"_ _3ca\"> </span>-181.860<span class=\"_ _35\"> </span>-272.85<span class=\"_ _1\"></span>6<span class=\"_ _36\"> </span>121.697<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>-2.071.80<span class=\"_ _1\"></span>8<span class=\"_ _4b\"> </span>-172<span class=\"_ _1\"></span>.563<span class=\"_ _35\"> </span>-494.203<span class=\"_ _65\"> </span>-2.7<span class=\"_ _1\"></span>38.574<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _c9\"> </span>-1.4<span class=\"_ _1\"></span>95.395<span class=\"_ _4b\"> </span>-35<span class=\"_ _1\"></span>4.423<span class=\"_ _4b\"> </span>-767<span class=\"_ _1\"></span>.059<span class=\"_ _99\"> </span>-<span class=\"_ _1\"></span>2.616.87<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>188.431<span class=\"_ _3ca\"> </span>-17.295<span class=\"_ _213\"> </span>18.510<span class=\"_ _3ca\"> </span>189.646<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _20f\"> </span>-254.1<span class=\"_ _1\"></span>49<span class=\"_ _3a\"> </span>5<span class=\"_ _1\"></span>7.960<span class=\"_ _3ca\"> </span>204.484<span class=\"_ _3ca\"> </span>8.295<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _214\"> </span>204.484<span class=\"_ _3ca\"> </span>204.484<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te R<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>elau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span> <span class=\"_ _cb\"> </span>65.3<span class=\"_ _1\"></span>70<span class=\"_ _3ca\"> </span>65.370<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _215\"> </span>-254.149<span class=\"_ _1c8\"> </span>-7.410<span class=\"_ _ae\"> </span>-261.559<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _70\"> </span>280.695<span class=\"_ _3ca\"> </span>-76.197<span class=\"_ _35\"> </span>-185.974<span class=\"_ _216\"> </span>18.524<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>t w<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span>318.262<span class=\"_ _3ca\"> </span>-95.045<span class=\"_ _35\"> </span>-233.453<span class=\"_ _67\"> </span>-10.236<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _ae\"> </span>-65.6<span class=\"_ _1\"></span>15<span class=\"_ _3a\"> </span>1<span class=\"_ _1\"></span>7.374<span class=\"_ _3ca\"> </span>47.479<span class=\"_ _3ca\"> </span>-762<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>r A<span class=\"_ _1\"></span>np<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>SM <span class=\"_ _1\"></span>f\u00fch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>n <span class=\"_ _41\"> </span>28<span class=\"_ _1\"></span>.048<span class=\"_ _3ca\"> </span>1.474<span class=\"_ _3ca\"> </span>29.522<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Leis<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>161.885<span class=\"_ _3ca\"> </span>942<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>162.827<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _217\"> </span>161.885<span class=\"_ _3ca\"> </span>942<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>162.827<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _66\"> </span>-58.6<span class=\"_ _1\"></span>18<span class=\"_ _3c\"> </span>-9<span class=\"_ _1\"></span>.210<span class=\"_ _36\"> </span>-60.308<span class=\"_ _6e\"> </span>-128.136<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>-120.568<span class=\"_ _36\"> </span>-31.043<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-151.611<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _16c\"> </span>9.245<span class=\"_ _3ca\"> </span>-57.54<span class=\"_ _1\"></span>8<span class=\"_ _144\"> </span>-<span class=\"_ _1\"></span>41.798<span class=\"_ _219\"> </span>-90.10<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15c\"> </span>24.<span class=\"_ _1\"></span>578<span class=\"_ _3ca\"> </span>6.004<span class=\"_ _3ca\"> </span>44.779<span class=\"_ _3ca\"> </span>75.361<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _86\"> </span>-153.291<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-153.2<span class=\"_ _1\"></span>91<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>-1.66<span class=\"_ _1\"></span>9.613<span class=\"_ _21a\"> </span>-1.669.61<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kompo<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>1.048.1<span class=\"_ _1\"></span>51<span class=\"_ _3ca\"> </span>1.048.15<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span>468.171<span class=\"_ _3ca\"> </span>468.171<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _1b7\"> </span>-1.614<span class=\"_ _1\"></span>.863<span class=\"_ _4b\"> </span>-405.9<span class=\"_ _1\"></span>67<span class=\"_ _4b\"> </span>-764.07<span class=\"_ _1\"></span>8<span class=\"_ _99\"> </span>-2<span class=\"_ _1\"></span>.784.908<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _134\"> </span>745.643<span class=\"_ _3ca\"> </span>-245.949<span class=\"_ _35\"> </span>-269.77<span class=\"_ _1\"></span>9<span class=\"_ _36\"> </span>229.915<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _21c\"> </span>-2.360.50<span class=\"_ _1\"></span>6<span class=\"_ _4b\"> </span>-160<span class=\"_ _1\"></span>.018<span class=\"_ _35\"> </span>-494.299<span class=\"_ _65\"> </span>-3.0<span class=\"_ _1\"></span>14.823<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ungen de<span class=\"_ _1\"></span>r LRC / ARC <span class=\"_ _1\"></span>und LIC<span class=\"_ _1\"></span> / AIC nac<span class=\"_ _1\"></span>h Bewert<span class=\"_ _1\"></span>ungskompo<span class=\"_ _1\"></span>nenten<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">2022 </span>General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _210\"> </span><span class=\"fs7\">P<span class=\"_ _1\"></span>VFCF<span class=\"_ _3ca\"> </span></span>RA<span class=\"_ _3ca\"> </span>CSM<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _211\"> </span>2<span class=\"_ _1\"></span>33.411<span class=\"_ _3ca\"> </span>-52.716<span class=\"_ _36\"> </span>-93.862<span class=\"_ _1c8\"> </span>86.8<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>-2<span class=\"_ _1\"></span>.097.427<span class=\"_ _35\"> </span>-294.44<span class=\"_ _1\"></span>3<span class=\"_ _4b\"> </span>-549<span class=\"_ _1\"></span>.363<span class=\"_ _65\"> </span>-2.941<span class=\"_ _1\"></span>.233<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _21d\"> </span>-1.864<span class=\"_ _1\"></span>.016<span class=\"_ _4b\"> </span>-347.1<span class=\"_ _1\"></span>59<span class=\"_ _4b\"> </span>-643.22<span class=\"_ _1\"></span>5<span class=\"_ _99\"> </span>-2<span class=\"_ _1\"></span>.854.400<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>199<span class=\"_ _1\"></span>.692<span class=\"_ _3ca\"> </span>-38.243<span class=\"_ _36\"> </span>-36.545<span class=\"_ _36\"> </span>124<span class=\"_ _1\"></span>.904<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ad\"> </span>-193.769<span class=\"_ _213\"> </span>47.067<span class=\"_ _3ca\"> </span>166.793<span class=\"_ _3ca\"> </span>20.091<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _214\"> </span>1<span class=\"_ _1\"></span>66.793<span class=\"_ _3ca\"> </span>166.793<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te R<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>elau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span> <span class=\"_ _136\"> </span>53.448<span class=\"_ _3ca\"> </span>53.448<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _215\"> </span>-1<span class=\"_ _1\"></span>93.769<span class=\"_ _1c8\"> </span>-6.381<span class=\"_ _ae\"> </span>-200.150<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1c2\"> </span>237.945<span class=\"_ _3ca\"> </span>-89.938<span class=\"_ _35\"> </span>-203.338<span class=\"_ _67\"> </span>-55.331<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>t w<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span>221.<span class=\"_ _1\"></span>434<span class=\"_ _3ca\"> </span>-112.299<span class=\"_ _35\"> </span>-144.48<span class=\"_ _1\"></span>5<span class=\"_ _219\"> </span>-35.350<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _174\"> </span>32.79<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>21.444<span class=\"_ _3ca\"> </span>-58.853<span class=\"_ _e0\"> </span>-4.616<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>r A<span class=\"_ _1\"></span>np<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>SM <span class=\"_ _1\"></span>f\u00fch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>n <span class=\"_ _1a5\"> </span>-16.282<span class=\"_ _9b\"> </span>917<span class=\"_ _3ca\"> </span>-15.365<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Leis<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>155.51<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>4.628<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>160.144<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _217\"> </span>1<span class=\"_ _1\"></span>55.516<span class=\"_ _3ca\"> </span>4.628<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>160.144<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _86\"> </span>-29.763<span class=\"_ _3c\"> </span>-3<span class=\"_ _1\"></span>.370<span class=\"_ _36\"> </span>-35.051<span class=\"_ _219\"> </span>-68.184<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _ff\"> </span>499.478<span class=\"_ _3ca\"> </span>46.817<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>546.295<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _21e\"> </span>669.407<span class=\"_ _3ca\"> </span>5.204<span class=\"_ _3ca\"> </span>-71.59<span class=\"_ _1\"></span>6<span class=\"_ _36\"> </span>603.015<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _74\"> </span>35.1<span class=\"_ _1\"></span>40<span class=\"_ _3ca\"> </span>-3.526<span class=\"_ _213\"> </span>16.188<span class=\"_ _3ca\"> </span>47.802<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _21f\"> </span>-94.354<span class=\"_ _1c8\"> </span>-8.942<span class=\"_ _36\"> </span>-68.426<span class=\"_ _6e\"> </span>-171.722<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _86\"> </span>-241<span class=\"_ _1\"></span>.572<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-241.5<span class=\"_ _1\"></span>72<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>-1.549.057<span class=\"_ _21a\"> </span>-1.549<span class=\"_ _1\"></span>.057<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kompo<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10c\"> </span>888.19<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>888.191<span class=\"_ _3ca\"> </span>Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span>4<span class=\"_ _1\"></span>19.294<span class=\"_ _3ca\"> </span>419.294<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _1b7\"> </span>-<span class=\"_ _1\"></span>1.495.39<span class=\"_ _1\"></span>5<span class=\"_ _4b\"> </span>-354.423<span class=\"_ _4b\"> </span>-<span class=\"_ _1\"></span>767.059<span class=\"_ _65\"> </span>-2.616<span class=\"_ _1\"></span>.877<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _134\"> </span>57<span class=\"_ _1\"></span>6.413<span class=\"_ _3ca\"> </span>-181.860<span class=\"_ _35\"> </span>-272.85<span class=\"_ _1\"></span>6<span class=\"_ _36\"> </span>121.697<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _21c\"> </span>-2<span class=\"_ _1\"></span>.071.808<span class=\"_ _35\"> </span>-172.56<span class=\"_ _1\"></span>3<span class=\"_ _4b\"> </span>-494<span class=\"_ _1\"></span>.203<span class=\"_ _65\"> </span>-2.738<span class=\"_ _1\"></span>.574<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ungen de<span class=\"_ _1\"></span>r LRC / ARC <span class=\"_ _1\"></span>und LIC<span class=\"_ _1\"></span> / AIC nac<span class=\"_ _1\"></span>h Bewert<span class=\"_ _1\"></span>ungskompo<span class=\"_ _1\"></span>nenten<span class=\"_ _1\"></span> <span class=\"_ _183\"> </span><span class=\"fs7\">2023 </span>Variable Fee<span class=\"_ _1\"></span> Approa<span class=\"_ _1\"></span>ch <span class=\"_ _208\"> </span><span class=\"fs7\">PVFCF<span class=\"_ _3ca\"> </span></span>RA<span class=\"_ _3ca\"> </span>CSM<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _220\"> </span>3.902<span class=\"_ _3ca\"> </span>-693<span class=\"_ _26\"> </span>-685<span class=\"_ _107\"> </span>2.524<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>-20.14<span class=\"_ _1\"></span>1.490<span class=\"_ _35\"> </span>-981.596<span class=\"_ _123\"> </span>-5.168.341<span class=\"_ _c2\"> </span>-26.29<span class=\"_ _1\"></span>1.427<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _1d9\"> </span>-20.137.588<span class=\"_ _4b\"> </span>-<span class=\"_ _1\"></span>982.289<span class=\"_ _43\"> </span>-5<span class=\"_ _1\"></span>.169.026<span class=\"_ _1ce\"> </span>-2<span class=\"_ _1\"></span>6.288.903<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>381.332<span class=\"_ _3ca\"> </span>47.669<span class=\"_ _3ca\"> </span>43.740<span class=\"_ _3ca\"> </span>472.741<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _20f\"> </span>-294.3<span class=\"_ _1\"></span>53<span class=\"_ _3a\"> </span>9<span class=\"_ _1\"></span>1.776<span class=\"_ _3ca\"> </span>408.102<span class=\"_ _3ca\"> </span>205.525<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _214\"> </span>408.102<span class=\"_ _3ca\"> </span>408.102<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te R<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>elau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span> <span class=\"_ _cb\"> </span>95.7<span class=\"_ _1\"></span>20<span class=\"_ _3ca\"> </span>95.720<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _215\"> </span>-294.353<span class=\"_ _1c8\"> </span>-3.944<span class=\"_ _ae\"> </span>-298.297<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _70\"> </span>259.602<span class=\"_ _3ca\"> </span>-55.722<span class=\"_ _35\"> </span>-364.362<span class=\"_ _6e\"> </span>-160.48<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>t w<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span>237.171<span class=\"_ _3ca\"> </span>-58.620<span class=\"_ _35\"> </span>-180.602<span class=\"_ _e0\"> </span>-2.051<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _1d2\"> </span>8.<span class=\"_ _1\"></span>618<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-183.760<span class=\"_ _6e\"> </span>-175.142<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>r A<span class=\"_ _1\"></span>np<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>SM <span class=\"_ _1\"></span>f\u00fch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>n <span class=\"_ _41\"> </span>13<span class=\"_ _1\"></span>.813<span class=\"_ _3ca\"> </span>2.898<span class=\"_ _3ca\"> </span>16.711<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Leis<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>416.083<span class=\"_ _3ca\"> </span>11.615<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>427.698<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _217\"> </span>416.083<span class=\"_ _3ca\"> </span>11.615<span class=\"_ _3ca\"> </span>427.698<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _221\"> </span>-1.302.11<span class=\"_ _1\"></span>5<span class=\"_ _1d0\"> </span>-6<span class=\"_ _1\"></span>3.284<span class=\"_ _32\"> </span>1.275<span class=\"_ _3ca\"> </span>-1.364.12<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>-786.617<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-786.617<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _102\"> </span>-1.707.40<span class=\"_ _1\"></span>0<span class=\"_ _1d0\"> </span>-15.61<span class=\"_ _1\"></span>5<span class=\"_ _3a\"> </span>45<span class=\"_ _1\"></span>.015<span class=\"_ _3ca\"> </span>-1.678<span class=\"_ _1\"></span>.000<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15c\"> </span>15.<span class=\"_ _1\"></span>833<span class=\"_ _3ca\"> </span>-27.882<span class=\"_ _32\"> </span>4.29<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-7.755<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _9d\"> </span>1<span class=\"_ _1\"></span>.079.619<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.079.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>-3.08<span class=\"_ _1\"></span>6.382<span class=\"_ _21a\"> </span>-3.086.38<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kompo<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>3.667.4<span class=\"_ _1\"></span>51<span class=\"_ _3ca\"> </span>3.667.45<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span>498.550<span class=\"_ _3ca\"> </span>498.550<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _63\"> </span>-20.749.53<span class=\"_ _1\"></span>6<span class=\"_ _43\"> </span>-1.025.78<span class=\"_ _1\"></span>6<span class=\"_ _43\"> </span>-5.119.7<span class=\"_ _1\"></span>17<span class=\"_ _1ce\"> </span>-26.895.<span class=\"_ _1\"></span>039<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _222\"> </span>6.578<span class=\"_ _3ca\"> </span>-1.542<span class=\"_ _1c8\"> </span>-3.653<span class=\"_ _107\"> </span>1.383<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _60\"> </span>-20.756.114<span class=\"_ _123\"> </span>-1.024.24<span class=\"_ _1\"></span>4<span class=\"_ _43\"> </span>-5.11<span class=\"_ _1\"></span>6.064<span class=\"_ _c2\"> </span>-26.896.42<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ungen de<span class=\"_ _1\"></span>r LRC / ARC <span class=\"_ _1\"></span>und LIC<span class=\"_ _1\"></span> / AIC nac<span class=\"_ _1\"></span>h Bewer<span class=\"_ _3ca\"> </span>tun<span class=\"_ _1\"></span>gskompo<span class=\"_ _1\"></span>nenten<span class=\"_ _1\"></span> <span class=\"_ _183\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>022 </span>Variable Fee<span class=\"_ _1\"></span> Approa<span class=\"_ _1\"></span>ch <span class=\"_ _134\"> </span><span class=\"fs7\">PVFCF<span class=\"_ _3ca\"> </span></span>RA<span class=\"_ _3ca\"> </span>CSM<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _223\"> </span>178<span class=\"_ _3ca\"> </span>-16<span class=\"_ _1a1\"> </span>-88<span class=\"_ _4e\"> </span>74<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _224\"> </span>-25.577.9<span class=\"_ _1\"></span>19<span class=\"_ _43\"> </span>-1.<span class=\"_ _1\"></span>253.840<span class=\"_ _123\"> </span>-4.522.632<span class=\"_ _c2\"> </span>-31.35<span class=\"_ _1\"></span>4.391<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _1d9\"> </span>-25.5<span class=\"_ _1\"></span>77.741<span class=\"_ _43\"> </span>-1.2<span class=\"_ _1\"></span>53.856<span class=\"_ _43\"> </span>-4.<span class=\"_ _1\"></span>522.720<span class=\"_ _1ce\"> </span>-31<span class=\"_ _1\"></span>.354.317<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>993<span class=\"_ _1\"></span>.882<span class=\"_ _3ca\"> </span>39.425<span class=\"_ _3ca\"> </span>-497.486<span class=\"_ _36\"> </span>5<span class=\"_ _1\"></span>35.821<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ad\"> </span>-544.966<span class=\"_ _33\"> </span>104.328<span class=\"_ _3ca\"> </span>422.955<span class=\"_ _3ca\"> </span>-17.683<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _214\"> </span>4<span class=\"_ _1\"></span>22.955<span class=\"_ _3ca\"> </span>422.955<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te R<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>elau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span> <span class=\"_ _1cd\"> </span>104.328<span class=\"_ _3ca\"> </span>104.328<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _215\"> </span>-5<span class=\"_ _1\"></span>44.966<span class=\"_ _9d\"> </span>-544.966<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1c2\"> </span>967.764<span class=\"_ _3ca\"> </span>-64.903<span class=\"_ _35\"> </span>-920.441<span class=\"_ _67\"> </span>-17.580<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>t w<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span>189.<span class=\"_ _1\"></span>061<span class=\"_ _3ca\"> </span>-62.957<span class=\"_ _35\"> </span>-127.713<span class=\"_ _e0\"> </span>-1.609<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _1a2\"> </span>794.0<span class=\"_ _1\"></span>49<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-792.728<span class=\"_ _107\"> </span>1.32<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>r A<span class=\"_ _1\"></span>np<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>SM <span class=\"_ _1\"></span>f\u00fch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>n <span class=\"_ _1a5\"> </span>-15.346<span class=\"_ _1c8\"> </span>-1.946<span class=\"_ _1d3\"> </span>-1<span class=\"_ _1\"></span>7.292<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Leis<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>571.08<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>571.084<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _217\"> </span>5<span class=\"_ _1\"></span>71.084<span class=\"_ _3ca\"> </span>571.084<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _185\"> </span>556.890<span class=\"_ _3ca\"> </span>266.804<span class=\"_ _3ca\"> </span>-3.459<span class=\"_ _36\"> </span>820<span class=\"_ _1\"></span>.235<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _225\"> </span>3.112.42<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.112.42<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _70\"> </span>4.663.193<span class=\"_ _3ca\"> </span>306.229<span class=\"_ _3ca\"> </span>-500.9<span class=\"_ _1\"></span>45<span class=\"_ _200\"> </span>4.468.<span class=\"_ _1\"></span>477<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _226\"> </span>-58.404<span class=\"_ _1c8\"> </span>-9.410<span class=\"_ _32\"> </span>3.594<span class=\"_ _3ca\"> </span>-64.220<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>-295.8<span class=\"_ _1\"></span>83<span class=\"_ _36\"> </span>-25.252<span class=\"_ _4b\"> </span>-148<span class=\"_ _1\"></span>.955<span class=\"_ _6e\"> </span>-470.090<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _186\"> </span>1.131.247<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.131.24<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>-3.148.767<span class=\"_ _21a\"> </span>-3.148<span class=\"_ _1\"></span>.767<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kompo<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _227\"> </span>3.811.31<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>3.811.31<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span>4<span class=\"_ _1\"></span>68.699<span class=\"_ _3ca\"> </span>468.699<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _63\"> </span>-20<span class=\"_ _1\"></span>.137.588<span class=\"_ _4b\"> </span>-<span class=\"_ _1\"></span>982.289<span class=\"_ _43\"> </span>-5<span class=\"_ _1\"></span>.169.026<span class=\"_ _1ce\"> </span>-2<span class=\"_ _1\"></span>6.288.903<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _222\"> </span>3<span class=\"_ _1\"></span>.902<span class=\"_ _3ca\"> </span>-693<span class=\"_ _26\"> </span>-685<span class=\"_ _107\"> </span>2.524<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _60\"> </span>-20.14<span class=\"_ _1\"></span>1.490<span class=\"_ _35\"> </span>-981.596<span class=\"_ _123\"> </span>-5.168.341<span class=\"_ _c2\"> </span>-26.29<span class=\"_ _1\"></span>1.427<span class=\"_ _3ca\"> </span>A<span class=\"_ _3ca\"> </span>ls V<span class=\"_ _a\"></span>erm\u00f6gensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt an<span class=\"_ _d\"></span>gesetzt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>bschlusskost<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Sta<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _229\"> </span>10.484<span class=\"_ _3ca\"> </span>25.939<span class=\"_ _3ca\"> </span>Zuw<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>sung<span class=\"_ _1\"></span> <span class=\"_ _22a\"> </span>4.538<span class=\"_ _3ca\"> </span>2.945<span class=\"_ _3ca\"> </span>Aufl<span class=\"_ _1\"></span>\u00f6s<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _229\"> </span>-10.509<span class=\"_ _67\"> </span><span class=\"fc9\">-19.312<span class=\"_ _3ca\"> </span></span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _78\"> </span>-725<span class=\"_ _1a1\"> </span><span class=\"fc9\">489<span class=\"_ _3ca\"> </span></span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _22b\"> </span>0<span class=\"_ _3ca\"> </span>423<span class=\"_ _3ca\"> </span>Sta<span class=\"_ _1\"></span>nd 31.12. <span class=\"_ _22c\"> </span>3.788<span class=\"_ _3ca\"> </span>10.484<span class=\"_ _3ca\"> </span>W<span class=\"_ _3ca\"> </span>eder <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>lau<span class=\"_ _1\"></span>fende<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Jahr <span class=\"_ _e\"></span>noc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Vo<span class=\"_ _d\"></span>rjahr <span class=\"_ _3\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Fakten <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>Umst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>identifi<span class=\"_ _d\"></span>ziert, <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Anha<span class=\"_ _1\"></span>ltsp<span class=\"_ _a\"></span>unkte <span class=\"_ _3\"></span>daf\u00fcr <span class=\"_ _e\"></span>gelief<span class=\"_ _a\"></span>ert<span class=\"_ _1\"></span> h\u00e4tten, d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ss de<span class=\"_ _a\"></span>r Posten <span class=\"_ _a\"></span>Als V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>setzt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>usskosten <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ertg<span class=\"_ _a\"></span>emindert h\u00e4tt<span class=\"_ _a\"></span>e wer<span class=\"_ _a\"></span>den m\u00fcsse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Im <span class=\"_ _7\"> </span>laufe<span class=\"_ _d\"></span>nden  Jahr<span class=\"_ _1\"></span>  und <span class=\"_ _7\"> </span>im <span class=\"_ _7\"> </span>V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r <span class=\"_ _7\"> </span>wur<span class=\"_ _a\"></span>den <span class=\"_ _7\"> </span>k\u00fcnfti<span class=\"_ _d\"></span>gen <span class=\"_ _7\"> </span>G<span class=\"_ _a\"></span>ruppen <span class=\"_ _7\"> </span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _7\"> </span>Abs<span class=\"_ _a\"></span>chlusskos<span class=\"_ _d\"></span>ten zugeord<span class=\"_ _a\"></span>net, <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>a <span class=\"_ _3\"></span>nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wartet <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>oder <span class=\"_ _1\"></span>wird, <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>ass <span class=\"_ _3\"></span>aus <span class=\"_ _1\"></span>neuen, <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>P<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>ausges<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ellte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erl\u00e4nge<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Die <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>war<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ete <span class=\"_ _a\"></span>Ausbuch<span class=\"_ _a\"></span>ung de<span class=\"_ _d\"></span>r Al<span class=\"_ _a\"></span>s V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswert <span class=\"_ _a\"></span>angesetzen <span class=\"_ _a\"></span>Abschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>erfolgt <span class=\"_ _a\"></span>innerhalb <span class=\"_ _a\"></span>eines <span class=\"_ _a\"></span>Jahres <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span> sich auf TEU<span class=\"_ _a\"></span>R 3.788 (T<span class=\"_ _a\"></span>EUR 10.484<span class=\"_ _a\"></span>).<span class=\"_ _3ca\"> </span>Versicheru<span class=\"_ _1\"></span>ngstechni<span class=\"_ _1\"></span>sche Ertr\u00e4ge<span class=\"_ _1\"></span><span class=\"fc9\"> <span class=\"_ _22d\"> </span></span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23 <span class=\"_ _19d\"> </span><span class=\"fc9\">31.12.202<span class=\"_ _1\"></span>2 </span></span>GMM<span class=\"_ _3ca\"> </span>VFA<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>GMM<span class=\"_ _3ca\"> </span>VFA<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Betr\u00e4<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>e i<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>Z<span class=\"_ _1\"></span>usam<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nha<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g mi<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n \u00c4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>unge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>RC<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>nkl.<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>RC<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>582.357<span class=\"_ _3ca\"> </span>699.890<span class=\"_ _3ca\"> </span>1.282.24<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>481.392<span class=\"_ _3ca\"> </span>721.763<span class=\"_ _3ca\"> </span>1.203.15<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Erw<span class=\"_ _1\"></span>art<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _115\"> </span>266<span class=\"_ _1\"></span>.393<span class=\"_ _3ca\"> </span>291.024<span class=\"_ _3ca\"> </span>557.417<span class=\"_ _3ca\"> </span>211.850<span class=\"_ _3ca\"> </span>240.920<span class=\"_ _3ca\"> </span>452.770<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>koa<span class=\"_ _1\"></span>np<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r n<span class=\"_ _1\"></span>icht<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>ken<span class=\"_ _1\"></span> <span class=\"_ _13a\"> </span>65.370<span class=\"_ _3ca\"> </span>95.720<span class=\"_ _3ca\"> </span>161.090<span class=\"_ _3ca\"> </span>53.448<span class=\"_ _3ca\"> </span>104.328<span class=\"_ _3ca\"> </span>157.776<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _d3\"> </span>204.484<span class=\"_ _3ca\"> </span>408.102<span class=\"_ _3ca\"> </span>612.586<span class=\"_ _3ca\"> </span>166.793<span class=\"_ _3ca\"> </span>422.955<span class=\"_ _3ca\"> </span>589.748<span class=\"_ _3ca\"> </span>And<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _22e\"> </span>46.110<span class=\"_ _3ca\"> </span>-94.956<span class=\"_ _1fb\"> </span>-48.846<span class=\"_ _23\"> </span><span class=\"fc9\">49.30<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></span>-46.440<span class=\"_ _cf\"> </span>2.<span class=\"_ _1\"></span>861<span class=\"_ _3ca\"> </span>Betr\u00e4<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>h a<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span> die<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>mort<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>sat<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>sko<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>bezi<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>en <span class=\"_ _1f\"> </span>424.3<span class=\"_ _1\"></span>11<span class=\"_ _3ca\"> </span>683.780<span class=\"_ _3ca\"> </span>1.108.09<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>361.005<span class=\"_ _3ca\"> </span>656.687<span class=\"_ _3ca\"> </span>1.017.69<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Zu<span class=\"_ _1\"></span>ordn<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>Te<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er P<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4m<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>, d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ch a<span class=\"_ _1\"></span>uf <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n b<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>ieh<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> 424.311<span class=\"_ _3ca\"> </span>683.780<span class=\"_ _3ca\"> </span>1.108.09<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>361.005<span class=\"_ _3ca\"> </span>656.687<span class=\"_ _3ca\"> </span>1.017.69<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _c4\"> </span>1.006.668<span class=\"_ _3ca\"> </span>1.383.67<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>2.390.33<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>842.397<span class=\"_ _3ca\"> </span>1.378.45<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>2.220.84<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Erstmalig erfa<span class=\"_ _1\"></span>sste Ve<span class=\"_ _1\"></span>rtr\u00e4ge <span class=\"_ _86\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _1\"></span> <span class=\"_ _1de\"> </span><span class=\"fc9\">31.12.2022 </span></span>General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _22f\"> </span><span class=\"fs7\">Nicht </span>belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span>Belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>Nicht belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span>Belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>geze<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hnet<span class=\"_ _1\"></span> <span class=\"_ _66\"> </span>-7.002<span class=\"_ _cf\"> </span>-3.2<span class=\"_ _1\"></span>34<span class=\"_ _2b\"> </span>-<span class=\"_ _1\"></span>10.236<span class=\"_ _cf\"> </span><span class=\"fc9\">-5<span class=\"_ _1\"></span>.900<span class=\"_ _2b\"> </span>-<span class=\"_ _1\"></span>29.450<span class=\"_ _99\"> </span>-3<span class=\"_ _1\"></span>5.350<span class=\"_ _3ca\"> </span></span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lab<span class=\"_ _1\"></span>fl\u00fc<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e <span class=\"_ _4b\"> </span>-1.5<span class=\"_ _1\"></span>01.615<span class=\"_ _4c\"> </span>-220.586<span class=\"_ _24\"> </span>-1.7<span class=\"_ _1\"></span>22.201<span class=\"_ _204\"> </span><span class=\"fc9\">-1.050.54<span class=\"_ _1\"></span>3<span class=\"_ _1fb\"> </span>-741.022<span class=\"_ _202\"> </span>-1.79<span class=\"_ _1\"></span>1.565<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Sch<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>zun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ab<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _1b6\"> </span>-332<span class=\"_ _1\"></span>.238<span class=\"_ _43\"> </span>-24.679<span class=\"_ _1fb\"> </span>-356<span class=\"_ _1\"></span>.917<span class=\"_ _4c\"> </span><span class=\"fc9\">-169.408<span class=\"_ _1fb\"> </span>-172<span class=\"_ _1\"></span>.694<span class=\"_ _1ce\"> </span>-342.102<span class=\"_ _3ca\"> </span></span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lzuf<span class=\"_ _1\"></span>l\u00fcs<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>1.<span class=\"_ _1\"></span>817.483<span class=\"_ _3ca\"> </span>222.980<span class=\"_ _3ca\"> </span>2.040.46<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.257.50<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>755.499<span class=\"_ _3ca\"> </span>2.012.99<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ken<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>-89.417<span class=\"_ _1b\"> </span>-5.628<span class=\"_ _43\"> </span>-95.045<span class=\"_ _43\"> </span><span class=\"fc9\">-68.<span class=\"_ _1\"></span>372<span class=\"_ _5d\"> </span>-43.9<span class=\"_ _1\"></span>27<span class=\"_ _1ce\"> </span>-112.299<span class=\"_ _3ca\"> </span></span>Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _231\"> </span>-233.453<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>-233.453<span class=\"_ _4c\"> </span><span class=\"fc9\">-144.<span class=\"_ _1\"></span>485<span class=\"_ _26\"> </span>0<span class=\"_ _3ca\"> </span></span>-144.485<span class=\"_ _3ca\"> </span>Zu<span class=\"_ _1\"></span>geka<span class=\"_ _1\"></span>uft<span class=\"_ _1\"></span> <span class=\"_ _232\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-171.7<span class=\"_ _1\"></span>22<span class=\"_ _26\"> </span>0<span class=\"_ _3ca\"> </span>-171.7<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lab<span class=\"_ _1\"></span>fl\u00fc<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e <span class=\"_ _af\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-292.526<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>-292.526<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Sch<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>zun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ab<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _174\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-35.655<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>-35.655<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lzuf<span class=\"_ _1\"></span>l\u00fcs<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>198.172<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>198.172<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ken<span class=\"_ _1\"></span> <span class=\"_ _233\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-8.942<span class=\"_ _26\"> </span>0<span class=\"_ _3ca\"> </span>-8.942<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _234\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-68.426<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>-68.426<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ab\"> </span>-7.002<span class=\"_ _cf\"> </span>-3<span class=\"_ _1\"></span>.234<span class=\"_ _2b\"> </span>-<span class=\"_ _1\"></span>10.236<span class=\"_ _1fb\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>77.622<span class=\"_ _5d\"> </span>-29.45<span class=\"_ _1\"></span>0<span class=\"_ _206\"> </span>-207.07<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Erstmalig erfa<span class=\"_ _1\"></span>sste Ve<span class=\"_ _1\"></span>rtr\u00e4ge <span class=\"_ _86\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _1\"></span> <span class=\"_ _1de\"> </span><span class=\"fc9\">31.12.2022 </span></span>Variable Fee<span class=\"_ _1\"></span> Approa<span class=\"_ _1\"></span>ch <span class=\"_ _a1\"> </span><span class=\"fs7\">Nicht </span>belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span>Belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>Nicht belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span>Belaste<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>geze<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hnet<span class=\"_ _1\"></span> <span class=\"_ _66\"> </span>-2.537<span class=\"_ _3a\"> </span>486<span class=\"_ _3ca\"> </span>-2.051<span class=\"_ _1d0\"> </span><span class=\"fc9\">-847<span class=\"_ _144\"> </span>-762<span class=\"_ _1c\"> </span>-1<span class=\"_ _1\"></span>.609<span class=\"_ _3ca\"> </span></span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lab<span class=\"_ _1\"></span>fl\u00fc<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e <span class=\"_ _4b\"> </span>-1.9<span class=\"_ _1\"></span>55.842<span class=\"_ _43\"> </span>-71.31<span class=\"_ _1\"></span>5<span class=\"_ _24\"> </span>-2.027.157<span class=\"_ _204\"> </span><span class=\"fc9\">-2.160.1<span class=\"_ _1\"></span>30<span class=\"_ _5d\"> </span>-13.5<span class=\"_ _1\"></span>32<span class=\"_ _202\"> </span>-2.173.66<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Sch<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>zun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ab<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _1b6\"> </span>-269<span class=\"_ _1\"></span>.127<span class=\"_ _43\"> </span>-10.180<span class=\"_ _1fb\"> </span>-279<span class=\"_ _1\"></span>.307<span class=\"_ _4c\"> </span><span class=\"fc9\">-258.933<span class=\"_ _cf\"> </span>-2<span class=\"_ _1\"></span>.182<span class=\"_ _1ce\"> </span>-261.115<span class=\"_ _3ca\"> </span></span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lzuf<span class=\"_ _1\"></span>l\u00fcs<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>2.<span class=\"_ _1\"></span>189.650<span class=\"_ _3ca\"> </span>74.678<span class=\"_ _3ca\"> </span>2.264.32<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>2.349.18<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>13.542<span class=\"_ _3ca\"> </span>2.362.72<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ken<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>-55.743<span class=\"_ _1b\"> </span>-2.877<span class=\"_ _43\"> </span>-58.620<span class=\"_ _43\"> </span><span class=\"fc9\">-62.<span class=\"_ _1\"></span>185<span class=\"_ _144\"> </span>-772<span class=\"_ _65\"> </span>-62.957<span class=\"_ _3ca\"> </span></span>Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _231\"> </span>-180.602<span class=\"_ _12c\"> </span>-180.602<span class=\"_ _4c\"> </span><span class=\"fc9\">-127.<span class=\"_ _1\"></span>713<span class=\"_ _1fd\"> </span>-127.7<span class=\"_ _1\"></span>13<span class=\"_ _3ca\"> </span></span>Zu<span class=\"_ _1\"></span>geka<span class=\"_ _1\"></span>uft<span class=\"_ _1\"></span> <span class=\"_ _232\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-470.0<span class=\"_ _1\"></span>90<span class=\"_ _26\"> </span>0<span class=\"_ _3ca\"> </span>-470.0<span class=\"_ _1\"></span>90<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lab<span class=\"_ _1\"></span>fl\u00fc<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e <span class=\"_ _af\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-454.930<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>-454.930<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Sch<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>zun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ab<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _174\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-18.806<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>-18.806<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>itt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lzuf<span class=\"_ _1\"></span>l\u00fcs<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>159.047<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>159.047<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ken<span class=\"_ _1\"></span> <span class=\"_ _233\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-25.252<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>-25.252<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _234\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-148.955<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>-148.955<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ab\"> </span>-2.537<span class=\"_ _3a\"> </span>486<span class=\"_ _3ca\"> </span>-2.051<span class=\"_ _1fb\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>470.937<span class=\"_ _144\"> </span>-762<span class=\"_ _206\"> </span>-<span class=\"_ _1\"></span>471.699<span class=\"_ _3ca\"> </span></span>Erwartete e<span class=\"_ _1\"></span>rfolgsw<span class=\"_ _1\"></span>irksame<span class=\"_ _1\"></span> Erfassun<span class=\"_ _1\"></span>g der CSM<span class=\"_ _1\"></span> <span class=\"_ _59\"> </span><span class=\"fs7\">31.1<span class=\"_ _1\"></span>2.2023 </span>Ausgestell<span class=\"_ _1\"></span>te Versiche<span class=\"_ _1\"></span>rungs<span class=\"_ _1\"></span>vertr\u00e4ge <span class=\"_ _1d2\"> </span><span class=\"fs7\">1. Jahr<span class=\"_ _54\"> </span>2.<span class=\"_ _10\"> </span>Ja<span class=\"_ _1\"></span>hr<span class=\"_ _1a6\"> </span>3. Jahr<span class=\"_ _54\"> </span>4.<span class=\"_ _10\"> </span>Ja<span class=\"_ _1\"></span>hr<span class=\"_ _24\"> </span>5. Jahr und </span>sp\u00e4ter<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TEU<span class=\"_ _1\"></span>R<span class=\"_ _3ca\"> </span>GM<span class=\"_ _1\"></span>M <span class=\"_ _235\"> </span>-144.5<span class=\"_ _1\"></span>51<span class=\"_ _2b\"> </span>-<span class=\"_ _1\"></span>99.742<span class=\"_ _5d\"> </span>-<span class=\"_ _1\"></span>80.610<span class=\"_ _5d\"> </span>-66<span class=\"_ _1\"></span>.264<span class=\"_ _1fb\"> </span>-372.91<span class=\"_ _1\"></span>1<span class=\"_ _206\"> </span>-764.078<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>fti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chutz<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(AR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _99\"> </span>-39<span class=\"_ _1\"></span>.250<span class=\"_ _5d\"> </span>-32<span class=\"_ _1\"></span>.224<span class=\"_ _43\"> </span>-27.666<span class=\"_ _43\"> </span>-23.238<span class=\"_ _4c\"> </span>-147.40<span class=\"_ _1\"></span>1<span class=\"_ _206\"> </span>-269.779<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>ckun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>-105.301<span class=\"_ _43\"> </span>-67.518<span class=\"_ _43\"> </span>-52.9<span class=\"_ _1\"></span>44<span class=\"_ _5d\"> </span>-43.0<span class=\"_ _1\"></span>26<span class=\"_ _1fb\"> </span>-225<span class=\"_ _1\"></span>.510<span class=\"_ _206\"> </span>-494.2<span class=\"_ _1\"></span>99<span class=\"_ _3ca\"> </span>VFA<span class=\"_ _1\"></span> <span class=\"_ _21d\"> </span>-38<span class=\"_ _1\"></span>6.096<span class=\"_ _1fb\"> </span>-348.868<span class=\"_ _1fb\"> </span>-319<span class=\"_ _1\"></span>.752<span class=\"_ _236\"> </span>-296.5<span class=\"_ _1\"></span>68<span class=\"_ _24\"> </span>-3.768.43<span class=\"_ _1\"></span>3<span class=\"_ _47\"> </span>-5.1<span class=\"_ _1\"></span>19.717<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>fti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chutz<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(AR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>-62<span class=\"_ _3c\"> </span>-98<span class=\"_ _144\"> </span>-133<span class=\"_ _1d0\"> </span>-163<span class=\"_ _1b\"> </span>-3.197<span class=\"_ _1c\"> </span>-3.65<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>ckun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>-386.034<span class=\"_ _1fb\"> </span>-34<span class=\"_ _1\"></span>8.770<span class=\"_ _4c\"> </span>-319.619<span class=\"_ _1fb\"> </span>-296<span class=\"_ _1\"></span>.405<span class=\"_ _24\"> </span>-3<span class=\"_ _1\"></span>.765.236<span class=\"_ _21\"> </span>-5<span class=\"_ _1\"></span>.116.064<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _237\"> </span>-530.6<span class=\"_ _1\"></span>47<span class=\"_ _bd\"> </span>-<span class=\"_ _1\"></span>448.610<span class=\"_ _1fb\"> </span>-<span class=\"_ _1\"></span>400.362<span class=\"_ _236\"> </span>-3<span class=\"_ _1\"></span>62.832<span class=\"_ _24\"> </span>-4.14<span class=\"_ _1\"></span>1.344<span class=\"_ _47\"> </span>-<span class=\"_ _1\"></span>5.883.79<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Erwartete e<span class=\"_ _1\"></span>rfolgsw<span class=\"_ _1\"></span>irksame<span class=\"_ _1\"></span> Erfassun<span class=\"_ _1\"></span>g der CSM<span class=\"_ _1\"></span> <span class=\"_ _59\"> </span><span class=\"fs7\">31.1<span class=\"_ _1\"></span>2.2022 </span>Ausgestell<span class=\"_ _1\"></span>te Versiche<span class=\"_ _1\"></span>rungs<span class=\"_ _1\"></span>vertr\u00e4ge <span class=\"_ _1d2\"> </span><span class=\"fs7\">1. Jahr<span class=\"_ _54\"> </span>2.<span class=\"_ _10\"> </span>Ja<span class=\"_ _1\"></span>hr<span class=\"_ _1a6\"> </span>3. Jahr<span class=\"_ _54\"> </span>4.<span class=\"_ _10\"> </span>Ja<span class=\"_ _1\"></span>hr<span class=\"_ _24\"> </span>5. Jahr und </span>sp\u00e4ter<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>GM<span class=\"_ _1\"></span>M <span class=\"_ _235\"> </span>-156.4<span class=\"_ _1\"></span>56<span class=\"_ _bd\"> </span>-<span class=\"_ _1\"></span>101.074<span class=\"_ _43\"> </span>-92.879<span class=\"_ _5d\"> </span>-8<span class=\"_ _1\"></span>2.566<span class=\"_ _1fb\"> </span>-334.0<span class=\"_ _1\"></span>84<span class=\"_ _206\"> </span>-767.059<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>fti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chutz<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(AR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _99\"> </span>-42<span class=\"_ _1\"></span>.636<span class=\"_ _5d\"> </span>-33<span class=\"_ _1\"></span>.515<span class=\"_ _43\"> </span>-27.872<span class=\"_ _43\"> </span>-23.459<span class=\"_ _4c\"> </span>-145.37<span class=\"_ _1\"></span>4<span class=\"_ _206\"> </span>-272.856<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>ckun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>-113.820<span class=\"_ _43\"> </span>-67.559<span class=\"_ _43\"> </span>-65.0<span class=\"_ _1\"></span>07<span class=\"_ _5d\"> </span>-59.1<span class=\"_ _1\"></span>07<span class=\"_ _1fb\"> </span>-188<span class=\"_ _1\"></span>.710<span class=\"_ _206\"> </span>-494.2<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span>VFA<span class=\"_ _1\"></span> <span class=\"_ _21d\"> </span>-40<span class=\"_ _1\"></span>7.638<span class=\"_ _236\"> </span>-365.<span class=\"_ _1\"></span>891<span class=\"_ _236\"> </span>-<span class=\"_ _1\"></span>337.608<span class=\"_ _236\"> </span>-<span class=\"_ _1\"></span>310.749<span class=\"_ _24\"> </span>-3.<span class=\"_ _1\"></span>747.140<span class=\"_ _21\"> </span>-5.169.<span class=\"_ _1\"></span>026<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>fti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chutz<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(AR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>-50<span class=\"_ _3c\"> </span>-50<span class=\"_ _3c\"> </span>-47<span class=\"_ _238\"> </span>-44<span class=\"_ _1d0\"> </span>-494<span class=\"_ _37\"> </span>-68<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>ckun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>-407.588<span class=\"_ _1fb\"> </span>-36<span class=\"_ _1\"></span>5.841<span class=\"_ _4c\"> </span>-337.561<span class=\"_ _1fb\"> </span>-310<span class=\"_ _1\"></span>.705<span class=\"_ _24\"> </span>-3<span class=\"_ _1\"></span>.746.646<span class=\"_ _21\"> </span>-5<span class=\"_ _1\"></span>.168.341<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _237\"> </span>-564.0<span class=\"_ _1\"></span>94<span class=\"_ _bd\"> </span>-<span class=\"_ _1\"></span>466.965<span class=\"_ _1fb\"> </span>-<span class=\"_ _1\"></span>430.487<span class=\"_ _236\"> </span>-3<span class=\"_ _1\"></span>93.315<span class=\"_ _24\"> </span>-4.08<span class=\"_ _1\"></span>1.224<span class=\"_ _47\"> </span>-<span class=\"_ _1\"></span>5.936.08<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.4.<span class=\"ff5b\"> </span>Gehaltene<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>R\u00fcc<span class=\"_ _a\"></span>k<span class=\"_ _1\"></span>versicherung<span class=\"_ _d\"></span>svertr\u00e4ge<span class=\"_ _a\"></span> Entwickl<span class=\"_ _1\"></span>ung<span class=\"fc9\"> <span class=\"_ _208\"> </span></span><span class=\"fs7\">2<span class=\"_ _1\"></span>023 <span class=\"_ _1db\"> </span><span class=\"fc9\">2022 </span></span>Alle Bewe<span class=\"_ _1\"></span>rtungsmode<span class=\"_ _1\"></span>lle <span class=\"_ _113\"> </span><span class=\"fs7\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _1f6\"> </span>LIC / AI<span class=\"_ _1\"></span>C<span class=\"_ _3ca\"> </span></span>LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _1f7\"> </span>LIC / AI<span class=\"_ _1\"></span>C<span class=\"_ _3ca\"> </span>Exkl. LoReCo<span class=\"_ _3ca\"> </span>LoReCo<span class=\"_ _3ca\"> </span>Exkl. LoReCo<span class=\"_ _3ca\"> </span>LoReCo<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _66\"> </span>-37.144<span class=\"_ _1b0\"> </span>17.4<span class=\"_ _1\"></span>99<span class=\"_ _3ca\"> </span>1.894.15<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-67.049<span class=\"_ _29\"> </span>6<span class=\"_ _3ca\"> </span>1.719.29<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _bb\"> </span>-53.389<span class=\"_ _3a\"> </span>559<span class=\"_ _3ca\"> </span>15.089<span class=\"_ _3ca\"> </span>-38.174<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>-26.412<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _201\"> </span>-90.5<span class=\"_ _1\"></span>33<span class=\"_ _1b0\"> </span>18.058<span class=\"_ _3ca\"> </span>1.909.24<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>-105.2<span class=\"_ _1\"></span>23<span class=\"_ _29\"> </span>6<span class=\"_ _3ca\"> </span>1.692.88<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>-1.320<span class=\"_ _1\"></span>.660<span class=\"_ _5d\"> </span>-13<span class=\"_ _1\"></span>.421<span class=\"_ _25\"> </span>885<span class=\"_ _1\"></span>.654<span class=\"_ _3ca\"> </span>-1.254.80<span class=\"_ _1\"></span>5<span class=\"_ _1b0\"> </span>1<span class=\"_ _1\"></span>6.788<span class=\"_ _3ca\"> </span>1.164.99<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>-3.174<span class=\"_ _29\"> </span>8<span class=\"_ _3ca\"> </span>44.794<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>1.261<span class=\"_ _3ca\"> </span>15.453<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _239\"> </span>-5.247<span class=\"_ _144\"> </span>-83<span class=\"_ _1\"></span>3<span class=\"_ _54\"> </span>40.996<span class=\"_ _3ca\"> </span>12.410<span class=\"_ _3ca\"> </span>-720<span class=\"_ _206\"> </span>-142.<span class=\"_ _1\"></span>444<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _c2\"> </span>-<span class=\"_ _1\"></span>1.329.081<span class=\"_ _5d\"> </span>-1<span class=\"_ _1\"></span>4.246<span class=\"_ _25\"> </span>97<span class=\"_ _1\"></span>1.444<span class=\"_ _3ca\"> </span>-1.242<span class=\"_ _1\"></span>.386<span class=\"_ _54\"> </span>17.329<span class=\"_ _3ca\"> </span>1.038.00<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e1\"> </span>26.494<span class=\"_ _3ca\"> </span>752<span class=\"_ _3ca\"> </span>-14.504<span class=\"_ _1b0\"> </span><span class=\"fc9\">2<span class=\"_ _1\"></span>0.081<span class=\"_ _3ca\"> </span></span>723<span class=\"_ _3ca\"> </span>33.154<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-7.161<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>-1.268<span class=\"_ _3ca\"> </span>Ges<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>te e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>r\u00f6m<span class=\"_ _1\"></span>e <span class=\"_ _129\"> </span>1.318.09<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.011.60<span class=\"_ _1\"></span>0<span class=\"_ _27\"> </span><span class=\"fc9\">1.24<span class=\"_ _1\"></span>4.157<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-853.535<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>-75.0<span class=\"_ _1\"></span>28<span class=\"_ _35\"> </span>4.564<span class=\"_ _3ca\"> </span>1.854.58<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>-90.53<span class=\"_ _1\"></span>2<span class=\"_ _1b0\"> </span>1<span class=\"_ _1\"></span>8.058<span class=\"_ _3ca\"> </span>1.909.24<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _163\"> </span>-39.390<span class=\"_ _35\"> </span>4.14<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1.843.54<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>-37.144<span class=\"_ _54\"> </span>17.49<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>1.894.15<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _58\"> </span>-35<span class=\"_ _1\"></span>.639<span class=\"_ _1dd\"> </span>42<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>11.037<span class=\"_ _3ca\"> </span>-53.389<span class=\"_ _3a\"> </span>55<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>15.089<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _23a\"> </span><span class=\"fs7\">2023 </span>Premium Al<span class=\"_ _1\"></span>locatio<span class=\"_ _1\"></span>n Approach<span class=\"_ _1\"></span> <span class=\"_ _1b1\"> </span><span class=\"fs7\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _a0\"> </span>LIC / A<span class=\"_ _1\"></span>IC </span>Exkl. LoReCo<span class=\"_ _3ca\"> </span>LoReCo<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>PVFCF<span class=\"_ _3ca\"> </span>RA<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _175\"> </span>4<span class=\"_ _1\"></span>6.406<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3a\"> </span>4<span class=\"_ _1\"></span>6.405<span class=\"_ _3ca\"> </span>1.257.56<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>28.041<span class=\"_ _3ca\"> </span>1.285.60<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _1c4\"> </span>-22<span class=\"_ _1\"></span>.244<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-22.244<span class=\"_ _213\"> </span>16.198<span class=\"_ _3ca\"> </span>210<span class=\"_ _3ca\"> </span>16.408<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _131\"> </span>24.162<span class=\"_ _3ca\"> </span>-1<span class=\"_ _213\"> </span>24.161<span class=\"_ _3ca\"> </span>1.273.76<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>28.251<span class=\"_ _3ca\"> </span>1.302.01<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _13c\"> </span>-902.442<span class=\"_ _a5\"> </span>5<span class=\"_ _3ca\"> </span>-902.437<span class=\"_ _33\"> </span>565.108<span class=\"_ _3ca\"> </span>-2.829<span class=\"_ _36\"> </span>562<span class=\"_ _1\"></span>.279<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ste<span class=\"_ _1\"></span>llt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e -931.526<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-931.526<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1b8\"> </span>-9<span class=\"_ _1\"></span>31.526<span class=\"_ _23b\"> </span>-931.526<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span>45.835<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>45.840<span class=\"_ _3ca\"> </span>548.357<span class=\"_ _3ca\"> </span>-2.829<span class=\"_ _36\"> </span>545<span class=\"_ _1\"></span>.528<span class=\"_ _3ca\"> </span>Eing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> 45.835<span class=\"_ _3ca\"> </span>45.835<span class=\"_ _3ca\"> </span>713.535<span class=\"_ _3ca\"> </span>713.535<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d U<span class=\"_ _1\"></span>mk<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>olc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> 5<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in Bezu<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>f d<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>C 0<span class=\"_ _3ca\"> </span>-165.532<span class=\"_ _1c8\"> </span>-2.829<span class=\"_ _6e\"> </span>-168.361<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>iko<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>t-<span class=\"_ _3ca\"> </span>erf\u00fc<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ch d<span class=\"_ _1\"></span>en A<span class=\"_ _3\"></span>uss<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>r des<span class=\"_ _1\"></span> R\u00fcc<span class=\"_ _1\"></span>kv<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>rag<span class=\"_ _1\"></span>s 0<span class=\"_ _3ca\"> </span>354<span class=\"_ _3ca\"> </span>354<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>-16.751<span class=\"_ _116\"> </span>-16.75<span class=\"_ _1\"></span>1<span class=\"_ _3a\"> </span>16.<span class=\"_ _1\"></span>751<span class=\"_ _3ca\"> </span>16.751<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>-198<span class=\"_ _1bf\"> </span>-198<span class=\"_ _3a\"> </span>38.<span class=\"_ _1\"></span>559<span class=\"_ _3ca\"> </span>1.673<span class=\"_ _3ca\"> </span>40.232<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e gem<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>33.166<span class=\"_ _3ca\"> </span>33.166<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hnu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> -902.6<span class=\"_ _1\"></span>40<span class=\"_ _23c\"> </span>5<span class=\"_ _3ca\"> </span>-902.6<span class=\"_ _1\"></span>35<span class=\"_ _23d\"> </span>636.833<span class=\"_ _3ca\"> </span>-1.156<span class=\"_ _36\"> </span>6<span class=\"_ _1\"></span>35.677<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23e\"> </span>11.725<span class=\"_ _3ca\"> </span>3<span class=\"_ _3ca\"> </span>11.728<span class=\"_ _3ca\"> </span>-1.549<span class=\"_ _26\"> </span>-160<span class=\"_ _e0\"> </span>-1.709<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _1c8\"> </span>930.675<span class=\"_ _3ca\"> </span>930.675<span class=\"_ _3ca\"> </span>-733.5<span class=\"_ _1\"></span>57<span class=\"_ _5c\"> </span>-733.<span class=\"_ _1\"></span>557<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _1fe\"> </span>930.675<span class=\"_ _3ca\"> </span>930.675<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e-<span class=\"_ _3ca\"> </span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -733.557<span class=\"_ _3ca\"> </span>-733.557<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>63.922<span class=\"_ _3ca\"> </span>7<span class=\"_ _3ca\"> </span>63.929<span class=\"_ _3ca\"> </span>1.175.49<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>26.935<span class=\"_ _3ca\"> </span>1.202.42<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _174\"> </span>67.552<span class=\"_ _3ca\"> </span>6<span class=\"_ _3ca\"> </span>67.558<span class=\"_ _3ca\"> </span>1.163.02<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>26.854<span class=\"_ _3ca\"> </span>1.189.87<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _5c\"> </span>-3.631<span class=\"_ _23c\"> </span>1<span class=\"_ _3ca\"> </span>-3.630<span class=\"_ _213\"> </span>12.473<span class=\"_ _3ca\"> </span>82<span class=\"_ _3ca\"> </span>12.555<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _23a\"> </span><span class=\"fs7\">2022 </span>Premium Al<span class=\"_ _1\"></span>locatio<span class=\"_ _1\"></span>n Approach<span class=\"_ _1\"></span> <span class=\"_ _1b1\"> </span><span class=\"fs7\">LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _8a\"> </span>LIC / AIC </span>Exkl. LoReCo<span class=\"_ _3ca\"> </span>LoReCo<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>PVFCF<span class=\"_ _3ca\"> </span>RA<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _207\"> </span>2.720<span class=\"_ _3ca\"> </span>6<span class=\"_ _3ca\"> </span>2.726<span class=\"_ _3ca\"> </span>969.625<span class=\"_ _3ca\"> </span>28.802<span class=\"_ _3ca\"> </span>998.427<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _1c4\"> </span>-10<span class=\"_ _1\"></span>.527<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-10.527<span class=\"_ _36\"> </span>-23.479<span class=\"_ _1b5\"> </span>39<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-23.081<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 1.1.<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>-7.807<span class=\"_ _a5\"> </span>6<span class=\"_ _3ca\"> </span>-7.801<span class=\"_ _33\"> </span>946.146<span class=\"_ _3ca\"> </span>29.200<span class=\"_ _3ca\"> </span>975.346<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _13c\"> </span>-885.836<span class=\"_ _4e\"> </span>-7<span class=\"_ _35\"> </span>-885.843<span class=\"_ _23d\"> </span>8<span class=\"_ _1\"></span>63.762<span class=\"_ _3ca\"> </span>522<span class=\"_ _3ca\"> </span>864.284<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ste<span class=\"_ _1\"></span>llt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e -907.486<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-907.486<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1b8\"> </span>-9<span class=\"_ _1\"></span>07.486<span class=\"_ _23b\"> </span>-9<span class=\"_ _1\"></span>07.486<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span>31.196<span class=\"_ _3ca\"> </span>-7<span class=\"_ _3a\"> </span>3<span class=\"_ _1\"></span>1.189<span class=\"_ _3ca\"> </span>854.216<span class=\"_ _3ca\"> </span>522<span class=\"_ _3ca\"> </span>854.738<span class=\"_ _3ca\"> </span>Eing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> 31.196<span class=\"_ _3ca\"> </span>31.196<span class=\"_ _3ca\"> </span>555.987<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>555.987<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d U<span class=\"_ _1\"></span>mk<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>olc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> -7<span class=\"_ _4e\"> </span>-7<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in Bezu<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>f d<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>C 0<span class=\"_ _3ca\"> </span>299.090<span class=\"_ _3ca\"> </span>522<span class=\"_ _3ca\"> </span>299.612<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>iko<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>t-<span class=\"_ _3ca\"> </span>erf\u00fc<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ch d<span class=\"_ _1\"></span>en A<span class=\"_ _3\"></span>uss<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>r des<span class=\"_ _1\"></span> R\u00fcc<span class=\"_ _1\"></span>kv<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>rag<span class=\"_ _1\"></span>s 0<span class=\"_ _3ca\"> </span>-861<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-861<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _240\"> </span>-9.546<span class=\"_ _1d2\"> </span>-9.546<span class=\"_ _32\"> </span>9.546<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>9.546<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _241\"> </span>78<span class=\"_ _3ca\"> </span>78<span class=\"_ _3ca\"> </span>16.342<span class=\"_ _3ca\"> </span>54<span class=\"_ _3ca\"> </span>16.396<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e gem<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-101.524<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-101.524<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hnu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> -885.7<span class=\"_ _1\"></span>58<span class=\"_ _241\"> </span>-7<span class=\"_ _4b\"> </span>-88<span class=\"_ _1\"></span>5.765<span class=\"_ _23d\"> </span>778.5<span class=\"_ _1\"></span>80<span class=\"_ _3ca\"> </span>576<span class=\"_ _3ca\"> </span>779.156<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23e\"> </span>19.605<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>19.605<span class=\"_ _3ca\"> </span>33.394<span class=\"_ _3ca\"> </span>-1.487<span class=\"_ _1c8\"> </span>31.<span class=\"_ _1\"></span>907<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1f7\"> </span>-1.163<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-1.163<span class=\"_ _1c8\"> </span>-2.990<span class=\"_ _1a1\"> </span>-38<span class=\"_ _1ac\"> </span>-3.0<span class=\"_ _1\"></span>28<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _1c8\"> </span>899.286<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>899.286<span class=\"_ _3ca\"> </span>-481.3<span class=\"_ _1\"></span>64<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span>-481.3<span class=\"_ _1\"></span>64<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _1fe\"> </span>899.286<span class=\"_ _3ca\"> </span>899.286<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e-<span class=\"_ _3ca\"> </span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -481.364<span class=\"_ _3ca\"> </span>-481.364<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>24.163<span class=\"_ _3ca\"> </span>-1<span class=\"_ _213\"> </span>24.162<span class=\"_ _3ca\"> </span>1.273.76<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>28.251<span class=\"_ _3ca\"> </span>1.302.01<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _174\"> </span>46.406<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3a\"> </span>4<span class=\"_ _1\"></span>6.405<span class=\"_ _3ca\"> </span>1.257.56<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>28.041<span class=\"_ _3ca\"> </span>1.285.60<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>-22.244<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-22.244<span class=\"_ _213\"> </span>16.198<span class=\"_ _3ca\"> </span>210<span class=\"_ _3ca\"> </span>16.408<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _15d\"> </span><span class=\"fs7\">2023 <span class=\"_ _1b2\"> </span><span class=\"fc9\">202<span class=\"_ _1\"></span>2 </span></span>General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _20a\"> </span><span class=\"fs7\">LRC / A<span class=\"_ _1\"></span>RC <span class=\"_ _1fd\"> </span>L<span class=\"_ _1\"></span>IC / AIC<span class=\"_ _3ca\"> </span></span>LRC / ARC<span class=\"_ _1\"></span> <span class=\"_ _55\"> </span>L<span class=\"_ _1\"></span>IC / AIC<span class=\"_ _3ca\"> </span>Exkl. LoReCo<span class=\"_ _3ca\"> </span>LoReCo<span class=\"_ _3ca\"> </span>Exkl. LoReCo<span class=\"_ _3ca\"> </span>LoReCo<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _1b1\"> </span>-83.550<span class=\"_ _3a\"> </span>17.500<span class=\"_ _3ca\"> </span>608.545<span class=\"_ _3ca\"> </span>-69.769<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>720.870<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _1c4\"> </span>-31<span class=\"_ _1\"></span>.145<span class=\"_ _199\"> </span>559<span class=\"_ _3ca\"> </span>-1.319<span class=\"_ _36\"> </span><span class=\"fc9\">-27.647<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></span>-3.331<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 1.1.<span class=\"_ _1\"></span> <span class=\"_ _1a5\"> </span>-114<span class=\"_ _1\"></span>.695<span class=\"_ _3a\"> </span>18.059<span class=\"_ _3ca\"> </span>607.226<span class=\"_ _3ca\"> </span>-97.41<span class=\"_ _1\"></span>6<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span>717.539<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _13c\"> </span>-418.218<span class=\"_ _1d0\"> </span>-13.4<span class=\"_ _1\"></span>26<span class=\"_ _23d\"> </span>323.375<span class=\"_ _3ca\"> </span>-368.969<span class=\"_ _213\"> </span>16.795<span class=\"_ _3ca\"> </span>300.715<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che E<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ausg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ste<span class=\"_ _1\"></span>llt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e -407.565<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-339.610<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtr\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r F<span class=\"_ _1\"></span>VA<span class=\"_ _1\"></span> <span class=\"_ _13c\"> </span>-27.416<span class=\"_ _185\"> </span><span class=\"fc9\">-69.10<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _1b8\"> </span>-3<span class=\"_ _1\"></span>80.149<span class=\"_ _bb\"> </span><span class=\"fc9\">-270<span class=\"_ _1\"></span>.508<span class=\"_ _3ca\"> </span></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span>3.859<span class=\"_ _3ca\"> </span>-13.426<span class=\"_ _23d\"> </span>30<span class=\"_ _1\"></span>8.863<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>16.795<span class=\"_ _3ca\"> </span>270.801<span class=\"_ _3ca\"> </span>Eing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> 2.867<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>220.334<span class=\"_ _3ca\"> </span>-160<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>297.421<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>en b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d U<span class=\"_ _1\"></span>mk<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>olc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>-13.426<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>16.795<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in Bezu<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>f d<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>C 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>88.775<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-26.827<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>iko<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>t-<span class=\"_ _3ca\"> </span>erf\u00fc<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ch d<span class=\"_ _1\"></span>en A<span class=\"_ _3\"></span>uss<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>r des<span class=\"_ _1\"></span> R\u00fcc<span class=\"_ _1\"></span>kv<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>rag<span class=\"_ _1\"></span>s 992<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-246<span class=\"_ _1b5\"> </span><span class=\"fc9\">715<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>207<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>-14.512<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span>14.512<span class=\"_ _3ca\"> </span>-29.914<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>29.914<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _1e0\"> </span>-2.976<span class=\"_ _23c\"> </span>8<span class=\"_ _3ca\"> </span>4.562<span class=\"_ _3ca\"> </span>-69<span class=\"_ _32\"> </span>1.261<span class=\"_ _3ca\"> </span>-943<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e gem<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> -5.247<span class=\"_ _242\"> </span>-833<span class=\"_ _32\"> </span>7.830<span class=\"_ _3ca\"> </span>12.410<span class=\"_ _3ca\"> </span>-720<span class=\"_ _219\"> </span>-40.9<span class=\"_ _1\"></span>20<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hnu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> -426.4<span class=\"_ _1\"></span>41<span class=\"_ _144\"> </span>-14.2<span class=\"_ _1\"></span>51<span class=\"_ _23d\"> </span>335.767<span class=\"_ _3ca\"> </span>-356.6<span class=\"_ _1\"></span>28<span class=\"_ _3a\"> </span>1<span class=\"_ _1\"></span>7.336<span class=\"_ _3ca\"> </span>258.852<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23e\"> </span>14.769<span class=\"_ _3ca\"> </span>749<span class=\"_ _3ca\"> </span>-12.795<span class=\"_ _9b\"> </span><span class=\"fc9\">476<span class=\"_ _3ca\"> </span></span>723<span class=\"_ _3ca\"> </span>1.247<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _20e\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-5.998<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>1.760<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _1c8\"> </span>387.417<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-278.0<span class=\"_ _1\"></span>43<span class=\"_ _23d\"> </span><span class=\"fc9\">344.871<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-372.1<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _1fe\"> </span>387.417<span class=\"_ _3ca\"> </span>344.871<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e-<span class=\"_ _3ca\"> </span>komp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -278.043<span class=\"_ _9d\"> </span><span class=\"fc9\">-372.171<span class=\"_ _3ca\"> </span></span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _243\"> </span>-138.9<span class=\"_ _1\"></span>50<span class=\"_ _51\"> </span>4<span class=\"_ _1\"></span>.557<span class=\"_ _3ca\"> </span>652.155<span class=\"_ _3ca\"> </span>-114.6<span class=\"_ _1\"></span>95<span class=\"_ _3a\"> </span>1<span class=\"_ _1\"></span>8.059<span class=\"_ _3ca\"> </span>607.227<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _40\"> </span>-106.942<span class=\"_ _32\"> </span>4.136<span class=\"_ _3ca\"> </span>653.672<span class=\"_ _3ca\"> </span>-83.550<span class=\"_ _213\"> </span>17.500<span class=\"_ _3ca\"> </span>608.545<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>-32.008<span class=\"_ _1b5\"> </span>421<span class=\"_ _3ca\"> </span>-1.518<span class=\"_ _36\"> </span><span class=\"fc9\">-31.145<span class=\"_ _1b5\"> </span>559<span class=\"_ _3ca\"> </span></span>-1.319<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ungen de<span class=\"_ _1\"></span>r LRC / ARC <span class=\"_ _1\"></span>und LIC<span class=\"_ _1\"></span> / AIC nac<span class=\"_ _1\"></span>h Bewert<span class=\"_ _1\"></span>ungskompo<span class=\"_ _1\"></span>nenten<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs1c\">2023 </span>General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _210\"> </span><span class=\"fs1c\">P<span class=\"_ _1\"></span>VFCF<span class=\"_ _3ca\"> </span></span>RA<span class=\"_ _3ca\"> </span>CSM<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _211\"> </span>4<span class=\"_ _1\"></span>65.091<span class=\"_ _3ca\"> </span>8.061<span class=\"_ _3ca\"> </span>69.343<span class=\"_ _3ca\"> </span>542.495<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _ce\"> </span>-62.364<span class=\"_ _3ca\"> </span>1.849<span class=\"_ _3ca\"> </span>28.610<span class=\"_ _3ca\"> </span>-31.905<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 1.1.<span class=\"_ _1\"></span> <span class=\"_ _244\"> </span>402.727<span class=\"_ _3ca\"> </span>9.910<span class=\"_ _3ca\"> </span>97.953<span class=\"_ _3ca\"> </span>510.590<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _245\"> </span>-104.461<span class=\"_ _3ca\"> </span>8.589<span class=\"_ _3ca\"> </span>-12.397<span class=\"_ _3ca\"> </span>-108.269<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ad\"> </span>-113.928<span class=\"_ _3ca\"> </span>-59.437<span class=\"_ _3ca\"> </span>-12.051<span class=\"_ _3ca\"> </span>-185.416<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _246\"> </span> -12.051<span class=\"_ _3ca\"> </span>-12.051<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te R<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>elau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span> <span class=\"_ _1ad\"> </span> -62.087<span class=\"_ _3ca\"> </span>-62.087<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _215\"> </span>-1<span class=\"_ _1\"></span>13.928<span class=\"_ _3ca\"> </span>2.650<span class=\"_ _3ca\"> </span>-111.278<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1d2\"> </span>-78.026<span class=\"_ _3ca\"> </span>63.490<span class=\"_ _3ca\"> </span>-346<span class=\"_ _3ca\"> </span>-14.882<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>t w<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _17b\"> </span>-98.32<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>62.655<span class=\"_ _3ca\"> </span>55.510<span class=\"_ _3ca\"> </span>19.844<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _174\"> </span>20.29<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>835<span class=\"_ _3ca\"> </span>-55.856<span class=\"_ _3ca\"> </span>-34.726<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Leis<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _70\"> </span>86.748<span class=\"_ _3ca\"> </span>4.536<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>91.284<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _1fd\"> </span>86.748<span class=\"_ _3ca\"> </span>4.536<span class=\"_ _3ca\"> </span>91.284<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>iko<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>terf<span class=\"_ _1\"></span>\u00fcl<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>rch<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>er d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ck-<span class=\"_ _3ca\"> </span>vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtrag<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _222\"> </span>745<span class=\"_ _3ca\"> </span>745<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _247\"> </span>-6.249<span class=\"_ _3ca\"> </span>2.362<span class=\"_ _3ca\"> </span>5.481<span class=\"_ _3ca\"> </span>1.594<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _248\"> </span>2.774<span class=\"_ _3ca\"> </span>-1.024<span class=\"_ _3ca\"> </span>1.750<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _fd\"> </span>-107.93<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>9.927<span class=\"_ _3ca\"> </span>-6.916<span class=\"_ _3ca\"> </span>-104.9<span class=\"_ _1\"></span>25<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _222\"> </span>8.022<span class=\"_ _3ca\"> </span>-808<span class=\"_ _3ca\"> </span>-4.491<span class=\"_ _3ca\"> </span>2.723<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _249\"> </span>109.374<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>109.374<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _1d4\"> </span>387.417<span class=\"_ _3ca\"> </span>387.417<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kompo<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -278.043<span class=\"_ _3ca\"> </span>-278.043<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _24a\"> </span>412.187<span class=\"_ _3ca\"> </span>19.029<span class=\"_ _3ca\"> </span>86.546<span class=\"_ _3ca\"> </span>517.762<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _134\"> </span>47<span class=\"_ _1\"></span>3.577<span class=\"_ _3ca\"> </span>16.955<span class=\"_ _3ca\"> </span>60.335<span class=\"_ _3ca\"> </span>550.867<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>-61.39<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>2.074<span class=\"_ _3ca\"> </span>26.211<span class=\"_ _3ca\"> </span>-33.105<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ungen de<span class=\"_ _1\"></span>r LRC / ARC <span class=\"_ _1\"></span>und LIC<span class=\"_ _1\"></span> / AIC nac<span class=\"_ _1\"></span>h Bewert<span class=\"_ _1\"></span>ungskompo<span class=\"_ _1\"></span>nenten<span class=\"_ _1\"></span> <span class=\"_ _183\"> </span><span class=\"fs7\">2022 </span>General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _210\"> </span><span class=\"fs7\">PVFCF<span class=\"_ _3ca\"> </span></span>RA<span class=\"_ _3ca\"> </span>CSM<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. <span class=\"_ _211\"> </span>603.654<span class=\"_ _3ca\"> </span>10.432<span class=\"_ _3ca\"> </span>37.014<span class=\"_ _3ca\"> </span>651.100<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>-57<span class=\"_ _1\"></span>.413<span class=\"_ _1b5\"> </span>833<span class=\"_ _3ca\"> </span>25.602<span class=\"_ _3ca\"> </span>-30.978<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>. <span class=\"_ _24b\"> </span>546.241<span class=\"_ _3ca\"> </span>11.265<span class=\"_ _3ca\"> </span>62.616<span class=\"_ _3ca\"> </span>620.122<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ff\"> </span>-82.190<span class=\"_ _242\"> </span>-646<span class=\"_ _213\"> </span>31.377<span class=\"_ _3ca\"> </span>-51.459<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _142\"> </span>7<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span>-45.955<span class=\"_ _32\"> </span>4.39<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-40.768<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _24c\"> </span>4.398<span class=\"_ _3ca\"> </span>4.398<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te R<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>elau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span> <span class=\"_ _24d\"> </span>-47.540<span class=\"_ _1d3\"> </span>-4<span class=\"_ _1\"></span>7.540<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>789<span class=\"_ _3ca\"> </span>1.585<span class=\"_ _3ca\"> </span>2.374<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _19a\"> </span>-56.023<span class=\"_ _213\"> </span>46.342<span class=\"_ _3ca\"> </span>26.979<span class=\"_ _3ca\"> </span>17.298<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>in d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>t w<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _17b\"> </span>-46.584<span class=\"_ _213\"> </span>50.855<span class=\"_ _3ca\"> </span>21.185<span class=\"_ _3ca\"> </span>25.456<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _1fe\"> </span>-9.43<span class=\"_ _1\"></span>9<span class=\"_ _3c\"> </span>-4.<span class=\"_ _1\"></span>513<span class=\"_ _32\"> </span>5.794<span class=\"_ _3ca\"> </span>-8.158<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> ve<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Leis<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _102\"> </span>-27.878<span class=\"_ _1c8\"> </span>-1.033<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-28.911<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>rf\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in B<span class=\"_ _1\"></span>ezu<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>en <span class=\"_ _243\"> </span>-27.8<span class=\"_ _1\"></span>78<span class=\"_ _1c8\"> </span>-1.033<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span>-28.911<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>iko<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>terf<span class=\"_ _1\"></span>\u00fcl<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>rch<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>er d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ck-<span class=\"_ _3ca\"> </span>vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtrag<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span>922<span class=\"_ _3ca\"> </span>922<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _64\"> </span>-2.1<span class=\"_ _1\"></span>12<span class=\"_ _6a\"> </span>-98<span class=\"_ _32\"> </span>2.4<span class=\"_ _1\"></span>58<span class=\"_ _3ca\"> </span>248<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span>-28.2<span class=\"_ _1\"></span>31<span class=\"_ _242\"> </span>-999<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-29.230<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _ad\"> </span>-<span class=\"_ _1\"></span>112.533<span class=\"_ _3c\"> </span>-<span class=\"_ _1\"></span>1.743<span class=\"_ _213\"> </span>33.835<span class=\"_ _3ca\"> </span>-80.44<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span>3.525<span class=\"_ _3ca\"> </span>-359<span class=\"_ _242\"> </span>-71<span class=\"_ _1\"></span>9<span class=\"_ _147\"> </span>2.4<span class=\"_ _1\"></span>47<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _250\"> </span>-7.206<span class=\"_ _1b5\"> </span>7<span class=\"_ _1\"></span>47<span class=\"_ _3ca\"> </span>2.221<span class=\"_ _3ca\"> </span>-4.238<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nget<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sstr<span class=\"_ _1\"></span>\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _247\"> </span>-27.30<span class=\"_ _1\"></span>0<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-27.30<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>mien<span class=\"_ _1\"></span> <span class=\"_ _1d4\"> </span>344.871<span class=\"_ _3ca\"> </span>344.871<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Sc<span class=\"_ _1\"></span>h\u00e4d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>stig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kompo<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -372.171<span class=\"_ _9d\"> </span>-372.171<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt St<span class=\"_ _1\"></span>and 31.12.<span class=\"_ _1\"></span> <span class=\"_ _24a\"> </span>402.727<span class=\"_ _3ca\"> </span>9.910<span class=\"_ _3ca\"> </span>97.953<span class=\"_ _3ca\"> </span>510.590<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tiva<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _134\"> </span>465.091<span class=\"_ _3ca\"> </span>8.061<span class=\"_ _3ca\"> </span>69.343<span class=\"_ _3ca\"> </span>542.495<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>-62.364<span class=\"_ _32\"> </span>1.849<span class=\"_ _3ca\"> </span>28.610<span class=\"_ _3ca\"> </span>-31.905<span class=\"_ _3ca\"> </span>Erstmalig erfa<span class=\"_ _1\"></span>sste Ve<span class=\"_ _1\"></span>rtr\u00e4ge <span class=\"_ _251\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23 <span class=\"_ _58\"> </span><span class=\"fc9\">31.12.20<span class=\"_ _1\"></span>22 </span></span>General Me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt Mode<span class=\"_ _1\"></span>l <span class=\"_ _1c8\"> </span><span class=\"fs7\">Selbst gezeichnet<span class=\"_ _3ca\"> </span></span>Zugekauft<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst gezeichnet<span class=\"_ _3ca\"> </span>Zugekauft<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TEU<span class=\"_ _1\"></span>R<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> Mit<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>abf<span class=\"_ _1\"></span>l\u00fcs<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> -460.557<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span>-460.557<span class=\"_ _35\"> </span><span class=\"fc9\">-318.60<span class=\"_ _1\"></span>8<span class=\"_ _252\"> </span>-14.456<span class=\"_ _6e\"> </span>-333.064<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Sch<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>zun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er Abs<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span>kos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _148\"> </span>2.160<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.160<span class=\"_ _3ca\"> </span>-2.498<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-2.498<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _1\"></span>rts <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>tigen<span class=\"_ _1\"></span> Mit<span class=\"_ _1\"></span>telz<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fl\u00fc<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e 362.236<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>362.236<span class=\"_ _3ca\"> </span>272.024<span class=\"_ _3ca\"> </span>7.250<span class=\"_ _3ca\"> </span>279.274<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r ni<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ken <span class=\"_ _1c5\"> </span>62.655<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>62.655<span class=\"_ _3ca\"> </span>50.855<span class=\"_ _3ca\"> </span>747<span class=\"_ _3ca\"> </span>51.602<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>arge<span class=\"_ _1\"></span> <span class=\"_ _1dc\"> </span>55<span class=\"_ _1\"></span>.510<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>55.510<span class=\"_ _3ca\"> </span>21.185<span class=\"_ _3ca\"> </span>2.221<span class=\"_ _3ca\"> </span>23.406<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _253\"> </span>19.844<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>19.844<span class=\"_ _3ca\"> </span>25.456<span class=\"_ _3ca\"> </span>-4.238<span class=\"_ _216\"> </span>21.218<span class=\"_ _3ca\"> </span>Erwartete e<span class=\"_ _1\"></span>rfolgsw<span class=\"_ _1\"></span>irksame<span class=\"_ _1\"></span> Erfassun<span class=\"_ _1\"></span>g der CSM<span class=\"_ _1\"></span> <span class=\"_ _59\"> </span><span class=\"fs7\">31.1<span class=\"_ _1\"></span>2.2023 </span>Gehalte<span class=\"_ _1\"></span>ne R\u00fcckve<span class=\"_ _1\"></span>rsi<span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>herungsvert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _b3\"> </span><span class=\"fs7\">1. Jahr<span class=\"_ _1a6\"> </span>2. Jahr<span class=\"_ _1a6\"> </span>3. Jahr<span class=\"_ _1a6\"> </span>4. Jahr<span class=\"_ _24\"> </span>5. Jahr und </span>sp\u00e4ter<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>GM<span class=\"_ _1\"></span>M <span class=\"_ _1ae\"> </span>19.394<span class=\"_ _3ca\"> </span>11.751<span class=\"_ _3ca\"> </span>9.266<span class=\"_ _3ca\"> </span>7.800<span class=\"_ _3ca\"> </span>38.335<span class=\"_ _3ca\"> </span>86.546<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>fti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chutz<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(AR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>17<span class=\"_ _1\"></span>.244<span class=\"_ _3ca\"> </span>6.974<span class=\"_ _3ca\"> </span>5.512<span class=\"_ _3ca\"> </span>4.582<span class=\"_ _3ca\"> </span>26.023<span class=\"_ _3ca\"> </span>60.335<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>ckun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span>2.150<span class=\"_ _3ca\"> </span>4.777<span class=\"_ _3ca\"> </span>3.754<span class=\"_ _3ca\"> </span>3.218<span class=\"_ _3ca\"> </span>12.312<span class=\"_ _3ca\"> </span>26.211<span class=\"_ _3ca\"> </span>Erwartete e<span class=\"_ _1\"></span>rfolgsw<span class=\"_ _1\"></span>irksame<span class=\"_ _1\"></span> Erfassun<span class=\"_ _1\"></span>g der CSM<span class=\"_ _1\"></span> <span class=\"_ _59\"> </span><span class=\"fs7\">31.1<span class=\"_ _1\"></span>2.2022 </span>Gehalte<span class=\"_ _1\"></span>ne R\u00fcckve<span class=\"_ _1\"></span>rsi<span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>herungsvert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _b3\"> </span><span class=\"fs7\">1. Jahr<span class=\"_ _1a6\"> </span>2. Jahr<span class=\"_ _1a6\"> </span>3. Jahr<span class=\"_ _1a6\"> </span>4. Jahr<span class=\"_ _24\"> </span>5. Jahr und </span>sp\u00e4ter<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>GM<span class=\"_ _1\"></span>M <span class=\"_ _1ae\"> </span>16.706<span class=\"_ _3ca\"> </span>7.714<span class=\"_ _3ca\"> </span>7.179<span class=\"_ _3ca\"> </span>7.046<span class=\"_ _3ca\"> </span>59.308<span class=\"_ _3ca\"> </span>97.953<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>fti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chutz<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(AR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>17<span class=\"_ _1\"></span>.959<span class=\"_ _3ca\"> </span>5.780<span class=\"_ _3ca\"> </span>5.003<span class=\"_ _3ca\"> </span>4.235<span class=\"_ _3ca\"> </span>36.366<span class=\"_ _3ca\"> </span>69.343<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>ckun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>llun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>(LR<span class=\"_ _1\"></span>C)<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>-1.253<span class=\"_ _35\"> </span>1.9<span class=\"_ _1\"></span>34<span class=\"_ _3ca\"> </span>2.176<span class=\"_ _3ca\"> </span>2.811<span class=\"_ _3ca\"> </span>22.942<span class=\"_ _3ca\"> </span>28.610<span class=\"_ _3ca\"> </span>1.5.<span class=\"ff5b\"> </span>Zu<span class=\"_ _a\"></span>grundeliegende Referenzwert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> von <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>ertr\u00e4gen mit dir<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r \u00dcberschussbet<span class=\"_ _a\"></span>eiligung Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _254\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23 <span class=\"_ _106\"> </span><span class=\"fc9\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></span></span>Buchwert<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>Buchwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>swert<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>sge<span class=\"_ _1\"></span>wie<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Po<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _255\"> </span>25.119.5<span class=\"_ _1\"></span>88<span class=\"_ _3ca\"> </span>25.435.3<span class=\"_ _1\"></span>26<span class=\"_ _3ca\"> </span>24.793.1<span class=\"_ _1\"></span>46<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _139\"> </span>335.674<span class=\"_ _3ca\"> </span>335.674<span class=\"_ _3ca\"> </span>491.361<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _256\"> </span>560.776<span class=\"_ _3ca\"> </span>540.828<span class=\"_ _3ca\"> </span>614.192<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _257\"> </span>16.136.5<span class=\"_ _1\"></span>49<span class=\"_ _3ca\"> </span>16.119.4<span class=\"_ _1\"></span>62<span class=\"_ _3ca\"> </span>15.827.8<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _63\"> </span>107<span class=\"_ _1\"></span>.599<span class=\"_ _3ca\"> </span>108.549<span class=\"_ _3ca\"> </span>135.402<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _258\"> </span>6.966.36<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>6.960.90<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>6.809.79<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _259\"> </span>1.375<span class=\"_ _3ca\"> </span>1.375<span class=\"_ _3ca\"> </span>2.565<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _ef\"> </span>395.273<span class=\"_ _3ca\"> </span>395.273<span class=\"_ _3ca\"> </span>352.867<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _25a\"> </span>12.473<span class=\"_ _3ca\"> </span>12.473<span class=\"_ _3ca\"> </span>15.818<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _92\"> </span>1.264<span class=\"_ _3ca\"> </span>1.264<span class=\"_ _3ca\"> </span>1.420<span class=\"_ _3ca\"> </span>Ford<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _25b\"> </span>91.801<span class=\"_ _3ca\"> </span>93.065<span class=\"_ _3ca\"> </span>50.619<span class=\"_ _3ca\"> </span>Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _24d\"> </span>432.26<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>682.286<span class=\"_ _3ca\"> </span>414.214<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> <span class=\"_ _25c\"> </span>78.178<span class=\"_ _3ca\"> </span>184.177<span class=\"_ _3ca\"> </span>77.020<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rbi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>wiese<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e P<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _60\"> </span>547<span class=\"_ _3ca\"> </span>547<span class=\"_ _3ca\"> </span>517<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _25d\"> </span>547<span class=\"_ _3ca\"> </span>547<span class=\"_ _3ca\"> </span>517<span class=\"_ _3ca\"> </span>Erfolgswirk<span class=\"_ _1\"></span>sam e<span class=\"_ _1\"></span>rfasste Betr\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _25e\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zu<span class=\"_ _1\"></span>gru<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swerte<span class=\"_ _1\"></span> <span class=\"_ _25f\"> </span>1.478.16<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>-865.5<span class=\"_ _1\"></span>40<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _260\"> </span>557.255<span class=\"_ _3ca\"> </span>414.274<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ausb<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>-34<span class=\"_ _e0\"> </span><span class=\"fc9\">-1.862<span class=\"_ _3ca\"> </span></span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>-4.57<span class=\"_ _1\"></span>9<span class=\"_ _219\"> </span><span class=\"fc9\">-52.820<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzin<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>trum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _261\"> </span>909.162<span class=\"_ _3ca\"> </span>-1.233.74<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Selb<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tg<span class=\"_ _1\"></span>enut<span class=\"_ _1\"></span>zt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>ilien<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>ls <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ves<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> <span class=\"_ _113\"> </span>16.362<span class=\"_ _3ca\"> </span>8.609<span class=\"_ _3ca\"> </span>\u00dcbri<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a6\"> </span>449<span class=\"_ _1\"></span>.824<span class=\"_ _3ca\"> </span>101.407<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _260\"> </span>338.546<span class=\"_ _3ca\"> </span>300.623<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Ausb<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _133\"> </span>114<span class=\"_ _3ca\"> </span>-2.380<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>-51.905<span class=\"_ _219\"> </span><span class=\"fc9\">-52.1<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzin<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>trum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _261\"> </span>144.509<span class=\"_ _3ca\"> </span>-181.668<span class=\"_ _3ca\"> </span>Erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Selb<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tg<span class=\"_ _1\"></span>enut<span class=\"_ _1\"></span>zt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>ilien<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>ls <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ves<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>alt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> <span class=\"_ _262\"> </span>2.094<span class=\"_ _3ca\"> </span>18.667<span class=\"_ _3ca\"> </span>Erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _263\"> </span>16.466<span class=\"_ _3ca\"> </span>18.287<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>s au<span class=\"_ _1\"></span>sge<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>llt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n Ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1ab\"> </span>-1.698<span class=\"_ _1\"></span>.751<span class=\"_ _36\"> </span><span class=\"fc9\">724.671<span class=\"_ _3ca\"> </span></span>Aufz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g b<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>nha<span class=\"_ _1\"></span>nd g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>\u00e4rti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>r fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>r R<span class=\"_ _1\"></span>ahm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>edin<span class=\"_ _1\"></span>gung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>-904.<span class=\"_ _1\"></span>897<span class=\"_ _219\"> </span><span class=\"fc9\">-45.698<span class=\"_ _3ca\"> </span></span>Aufz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g b<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>nha<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Fe<span class=\"_ _1\"></span>stz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>atz<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rst<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rfas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _5f\"> </span>-22.095<span class=\"_ _e0\"> </span><span class=\"fc9\">-9.673<span class=\"_ _3ca\"> </span></span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>Zins<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>tze<span class=\"_ _1\"></span>n u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>and<span class=\"_ _1\"></span>eren<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>ahm<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-697.235<span class=\"_ _36\"> </span><span class=\"fc9\">84<span class=\"_ _1\"></span>0.156<span class=\"_ _3ca\"> </span></span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _264\"> </span>-74.524<span class=\"_ _219\"> </span><span class=\"fc9\">-6<span class=\"_ _1\"></span>0.114<span class=\"_ _3ca\"> </span></span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>s ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>R\u00fcck<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rtr\u00e4<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _265\"> </span>41.628<span class=\"_ _3ca\"> </span>16.722<span class=\"_ _3ca\"> </span>Aufz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g b<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>nha<span class=\"_ _1\"></span>nd g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>\u00e4rti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>r fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>r R<span class=\"_ _1\"></span>ahm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>edin<span class=\"_ _1\"></span>gung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>38.317<span class=\"_ _3ca\"> </span>19.362<span class=\"_ _3ca\"> </span>Aufz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g b<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>nha<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Fe<span class=\"_ _1\"></span>stz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>atz<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rst<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rfas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _21f\"> </span>1.705<span class=\"_ _3ca\"> </span>101<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>Zins<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>tze<span class=\"_ _1\"></span>n u<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>and<span class=\"_ _1\"></span>eren<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>ahm<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _266\"> </span>6.517<span class=\"_ _3ca\"> </span>-2.993<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _17f\"> </span>-4.911<span class=\"_ _1a1\"> </span><span class=\"fc9\">252<span class=\"_ _3ca\"> </span></span>Summe <span class=\"_ _267\"> </span>270.867<span class=\"_ _3ca\"> </span>-22.74<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>Erfolgsneut<span class=\"_ _1\"></span>ral erfasste<span class=\"_ _1\"></span> Betr\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _268\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>lieg<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>le V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6gen<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _269\"> </span>899.840<span class=\"_ _3ca\"> </span>-2.983.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>\u00dcbr<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _26a\"> </span>391.151<span class=\"_ _3ca\"> </span>-1.132.10<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7 \u2013<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ges<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>-1.06<span class=\"_ _1\"></span>7.611<span class=\"_ _200\"> </span><span class=\"fc9\">3.9<span class=\"_ _1\"></span>90.469<span class=\"_ _3ca\"> </span></span>IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7 \u2013<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tene <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ckve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _26b\"> </span>34.915<span class=\"_ _3ca\"> </span>-130.755<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _267\"> </span>258.295<span class=\"_ _3ca\"> </span>-255.6<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span>Gesamtergeb<span class=\"_ _1\"></span>nisrechn<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _26c\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Erfo<span class=\"_ _1\"></span>lg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>m e<span class=\"_ _1\"></span>rfa<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>st <span class=\"_ _26d\"> </span>1.478.96<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>1.116.06<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _26e\"> </span>1.208.09<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>1.138.80<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>eran<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>serg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>l. E<span class=\"_ _1\"></span>rge<span class=\"_ _1\"></span>bn<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>oz<span class=\"_ _1\"></span>iier<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>obili<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _26f\"> </span>1.927.99<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>-764.133<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _270\"> </span>-1.657.12<span class=\"_ _1\"></span>3<span class=\"_ _252\"> </span><span class=\"fc9\">7<span class=\"_ _1\"></span>41.393<span class=\"_ _3ca\"> </span></span>Erfo<span class=\"_ _1\"></span>lg<span class=\"_ _1\"></span>sne<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>ral<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span> <span class=\"_ _17f\"> </span>258.295<span class=\"_ _3ca\"> </span>-255.6<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e Gew<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> <span class=\"_ _15a\"> </span>1.2<span class=\"_ _1\"></span>90.991<span class=\"_ _3ca\"> </span>-4.115.40<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e g<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _e9\"> </span>-1.032.696<span class=\"_ _200\"> </span><span class=\"fc9\">3.<span class=\"_ _1\"></span>859.714<span class=\"_ _3ca\"> </span></span>Summe <span class=\"_ _228\"> </span>1.737.<span class=\"_ _1\"></span>261<span class=\"_ _3ca\"> </span>860.368<span class=\"_ _3ca\"> </span>1.6.<span class=\"ff5b\"> </span>En<span class=\"_ _a\"></span>twic<span class=\"_ _1\"></span>klung der<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>P<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>rtfoli<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>s vom I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS 17-<span class=\"_ _d\"></span>\u00dcbergangsze<span class=\"_ _d\"></span>itpu<span class=\"_ _d\"></span>nkt (1.<span class=\"_ _a\"></span> J\u00e4<span class=\"_ _1\"></span>nn<span class=\"_ _a\"></span>er 2022)<span class=\"_ _d\"></span> Ausgest<span class=\"_ _d\"></span>ellte V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>sicherung<span class=\"_ _d\"></span>svertr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>w<span class=\"_ _d\"></span>ertet zum <span class=\"_ _a\"></span>Fair<span class=\"_ _a\"></span>-Val<span class=\"_ _a\"></span>ue-Ansatz <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>GM<span class=\"_ _a\"></span>M und VF<span class=\"_ _d\"></span>A<span class=\"_ _a\"></span>) Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _271\"> </span><span class=\"fs1c\">2023 <span class=\"_ _272\"> </span><span class=\"fcc\">2022 </span></span>  <span class=\"_ _273\"> </span><span class=\"fs1c\">GMM<span class=\"_ _3ca\"> </span></span>VFA<span class=\"_ _3ca\"> </span>GMM<span class=\"_ _3ca\"> </span>VFA<span class=\"_ _3ca\"> </span>in TEU<span class=\"_ _1\"></span>R<span class=\"_ _3ca\"> </span>Vert<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>cema<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>.1.<span class=\"_ _1\"></span> <span class=\"_ _247\"> </span>-<span class=\"_ _1\"></span>386.863<span class=\"_ _3ca\"> </span>-4.817<span class=\"_ _1\"></span>.609<span class=\"_ _3ca\"> </span>-458.3<span class=\"_ _1\"></span>05<span class=\"_ _3ca\"> </span>-4.412<span class=\"_ _1\"></span>.645<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nisc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Erge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _274\"> </span>69.718<span class=\"_ _3ca\"> </span>218.752<span class=\"_ _3ca\"> </span>64.711<span class=\"_ _3ca\"> </span>-422.9<span class=\"_ _1\"></span>79<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _275\"> </span>70.129<span class=\"_ _3ca\"> </span>367.148<span class=\"_ _3ca\"> </span>92.409<span class=\"_ _3ca\"> </span>392.774<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _a4\"> </span>70.129<span class=\"_ _3ca\"> </span>367.148<span class=\"_ _3ca\"> </span>92.409<span class=\"_ _3ca\"> </span>392.774<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _276\"> </span>-411<span class=\"_ _3ca\"> </span>-148.396<span class=\"_ _3ca\"> </span>-27.698<span class=\"_ _3ca\"> </span>-815.753<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _1c3\"> </span>-411<span class=\"_ _3ca\"> </span>-148.396<span class=\"_ _3ca\"> </span>-27.698<span class=\"_ _3ca\"> </span>-815.753<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _157\"> </span>14.834<span class=\"_ _3ca\"> </span>-5.796<span class=\"_ _3ca\"> </span>-24.416<span class=\"_ _3ca\"> </span>-2.761<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _1b1\"> </span>84<span class=\"_ _1\"></span>.552<span class=\"_ _3ca\"> </span>212.956<span class=\"_ _3ca\"> </span>40.295<span class=\"_ _3ca\"> </span>-425.7<span class=\"_ _1\"></span>40<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _226\"> </span>-19.367<span class=\"_ _3ca\"> </span>-14.164<span class=\"_ _3ca\"> </span>31.147<span class=\"_ _3ca\"> </span>20.776<span class=\"_ _3ca\"> </span>Vertr<span class=\"_ _1\"></span>agliche Se<span class=\"_ _1\"></span>rvicemarge <span class=\"_ _1\"></span>Stand 31.12. <span class=\"_ _86\"> </span>-321.678<span class=\"_ _3ca\"> </span>-4.618<span class=\"_ _1\"></span>.817<span class=\"_ _3ca\"> </span>-386.8<span class=\"_ _1\"></span>63<span class=\"_ _3ca\"> </span>-4.817<span class=\"_ _1\"></span>.609<span class=\"_ _3ca\"> </span>Gehaltene<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>R\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kvers<span class=\"_ _a\"></span>icherungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> be<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t zum<span class=\"_ _a\"></span> Fa<span class=\"_ _d\"></span>ir-V<span class=\"_ _a\"></span>alu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>-Ansatz<span class=\"_ _a\"></span> (GMM)<span class=\"_ _a\"></span> Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Vert<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>gli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>cema<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge St<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>.1.<span class=\"_ _1\"></span> <span class=\"_ _277\"> </span>63.716<span class=\"_ _3ca\"> </span>62.531<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nisc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Erge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _278\"> </span>-12.68<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-734<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _25d\"> </span>-9.38<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>-17.872<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te C<span class=\"_ _1\"></span>SM<span class=\"_ _1\"></span> <span class=\"_ _279\"> </span>-9.387<span class=\"_ _3ca\"> </span>-17.872<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Zus<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>k\u00fcn<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>igen<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>-3.301<span class=\"_ _3ca\"> </span>17.138<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>CSM<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _27a\"> </span>-3.301<span class=\"_ _3ca\"> </span>17.138<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ches<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _27b\"> </span>-937<span class=\"_ _3ca\"> </span>2.058<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>samte<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sre<span class=\"_ _1\"></span>chn<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _27c\"> </span>-13.62<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.324<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _78\"> </span>-402<span class=\"_ _3ca\"> </span>-139<span class=\"_ _3ca\"> </span>Vertr<span class=\"_ _1\"></span>agliche Se<span class=\"_ _1\"></span>rvicemarge <span class=\"_ _1\"></span>Stand 31.12. <span class=\"_ _259\"> </span>49<span class=\"_ _1\"></span>.689<span class=\"_ _3ca\"> </span>63.716<span class=\"_ _3ca\"> </span>Zugrund<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>liegen<span class=\"_ _a\"></span>de Referenzw<span class=\"_ _a\"></span>erte Die <span class=\"_ _a\"></span>folgende <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>abel<span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eigt <span class=\"_ _2\"></span>die i<span class=\"_ _a\"></span>n der<span class=\"_ _a\"></span> Gesam<span class=\"_ _a\"></span>tergeb<span class=\"_ _d\"></span>nisre<span class=\"_ _a\"></span>chnung<span class=\"_ _a\"></span> unter<span class=\"_ _a\"></span> Sons<span class=\"_ _a\"></span>tiges <span class=\"_ _a\"></span>Ergebnis<span class=\"_ _a\"></span> erfass<span class=\"_ _d\"></span>ten<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Betr\u00e4ge. <span class=\"_ _a\"></span>Diese<span class=\"_ _a\"></span> stamm<span class=\"_ _a\"></span>en von <span class=\"_ _1\"></span>zugru<span class=\"_ _d\"></span>ndeliege<span class=\"_ _a\"></span>nden <span class=\"_ _3\"></span>fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>ensw<span class=\"_ _d\"></span>erten <span class=\"_ _1\"></span>von V<span class=\"_ _d\"></span>ersic<span class=\"_ _a\"></span>herungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>erstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rfass<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>mit dem <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>A be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtet wur<span class=\"_ _a\"></span>den.<span class=\"_ _d\"></span> Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _27d\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Sta<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span> <span class=\"_ _85\"> </span>1.627.85<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>-1.289<span class=\"_ _1\"></span>.096<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sn<span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>tral<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rfa<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Be<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _27e\"> </span>-796.005<span class=\"_ _3ca\"> </span>2.802.41<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te B<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1c6\"> </span>-38<span class=\"_ _1\"></span>.083<span class=\"_ _3ca\"> </span>110.267<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _27f\"> </span>28<span class=\"_ _3ca\"> </span>4.263<span class=\"_ _3ca\"> </span>Sta<span class=\"_ _1\"></span>nd 31.12. <span class=\"_ _280\"> </span>793.793<span class=\"_ _3ca\"> </span>1.627.85<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>enth<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>r St<span class=\"_ _1\"></span>and<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ri<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span>vors<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rge<span class=\"_ _1\"></span> <span class=\"_ _281\"> </span>-121.707<span class=\"_ _3ca\"> </span>-117.248<span class=\"_ _3ca\"> </span>Die V<span class=\"_ _2\"></span>er\u00e4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>kovorso<span class=\"_ _d\"></span>rge wir<span class=\"_ _a\"></span>d in de<span class=\"_ _d\"></span>r Positi<span class=\"_ _d\"></span>on Erf<span class=\"_ _a\"></span>olgsneutral e<span class=\"_ _a\"></span>rfasste Betr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>ewiesen.<span class=\"_ _3ca\"> </span>1.7.<span class=\"ff5b\"> </span>K<span class=\"_ _a\"></span>onzentrationsrisiko Verbindlichk<span class=\"_ _1\"></span>eiten au<span class=\"_ _1\"></span>s ausges<span class=\"_ _1\"></span>tellten<span class=\"_ _1\"></span> Versicherun<span class=\"_ _1\"></span>gsvertr\u00e4ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _282\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _283\"> </span>23.370.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>23.248.3<span class=\"_ _1\"></span>25<span class=\"_ _3ca\"> </span>Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _284\"> </span>2.851.07<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>2.686.72<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _285\"> </span>2.004.10<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>1.650.61<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>Alba<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span> <span class=\"_ _286\"> </span>83.469<span class=\"_ _3ca\"> </span>60.198<span class=\"_ _3ca\"> </span>Bal<span class=\"_ _1\"></span>tiku<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _287\"> </span>862.750<span class=\"_ _3ca\"> </span>745.357<span class=\"_ _3ca\"> </span>Bosn<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span>Herz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _288\"> </span>115.348<span class=\"_ _3ca\"> </span>107.065<span class=\"_ _3ca\"> </span>Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _229\"> </span>254.26<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>232.739<span class=\"_ _3ca\"> </span>Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _289\"> </span>433.592<span class=\"_ _3ca\"> </span>434.314<span class=\"_ _3ca\"> </span>Mol<span class=\"_ _1\"></span>dau<span class=\"_ _1\"></span> <span class=\"_ _28a\"> </span>17.210<span class=\"_ _3ca\"> </span>10.539<span class=\"_ _3ca\"> </span>No<span class=\"_ _1\"></span>rdm<span class=\"_ _1\"></span>aze<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>nien<span class=\"_ _1\"></span> <span class=\"_ _28b\"> </span>19.778<span class=\"_ _3ca\"> </span>19.079<span class=\"_ _3ca\"> </span>Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _28c\"> </span>924.606<span class=\"_ _3ca\"> </span>738.917<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>rbien<span class=\"_ _1\"></span> <span class=\"_ _28d\"> </span>313.779<span class=\"_ _3ca\"> </span>303.946<span class=\"_ _3ca\"> </span>Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _28e\"> </span>1.563.95<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.480.81<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>Uk<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1bb\"> </span>95.723<span class=\"_ _3ca\"> </span>85.535<span class=\"_ _3ca\"> </span>Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _28f\"> </span>1.308.70<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>1.064.43<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chla<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _290\"> </span>766.302<span class=\"_ _3ca\"> </span>709.871<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>orgi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _291\"> </span>20.400<span class=\"_ _3ca\"> </span>19.643<span class=\"_ _3ca\"> </span>Lie<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ein <span class=\"_ _292\"> </span>882.881<span class=\"_ _3ca\"> </span>862.785<span class=\"_ _3ca\"> </span>T\u00fcr<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _1bb\"> </span>795.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>612.688<span class=\"_ _3ca\"> </span>Grup<span class=\"_ _1\"></span>pen<span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>en <span class=\"_ _293\"> </span>1.120.28<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.296.78<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _de\"> </span>37.804.092<span class=\"_ _3ca\"> </span>36.370.3<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Verrechne<span class=\"_ _1\"></span>te Pr\u00e4<span class=\"_ _1\"></span>mien basieren<span class=\"_ _1\"></span>d auf IFRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _294\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kfz<span class=\"_ _1\"></span>-H<span class=\"_ _1\"></span>aftp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>tv<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> <span class=\"_ _291\"> </span>2.<span class=\"_ _1\"></span>214.614<span class=\"_ _3ca\"> </span>Kfz<span class=\"_ _1\"></span>-K<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>kove<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1e8\"> </span>1.858.667<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Sa<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> <span class=\"_ _291\"> </span>6.796<span class=\"_ _1\"></span>.547<span class=\"_ _3ca\"> </span>Kran<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>env<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cheru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _295\"> </span>898.086<span class=\"_ _3ca\"> </span>Fon<span class=\"_ _1\"></span>ds<span class=\"_ _1\"></span>- un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>und<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cherun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _296\"> </span>600.375<span class=\"_ _3ca\"> </span>Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>nnb<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _264\"> </span>2<span class=\"_ _1\"></span>.358.228<span class=\"_ _3ca\"> </span>Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>ohn<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>igun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _297\"> </span>983.620<span class=\"_ _3ca\"> </span>Kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lidi<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _298\"> </span>-1.926.11<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _299\"> </span>13.784.0<span class=\"_ _1\"></span>18<span class=\"_ _3ca\"> </span>Verrechne<span class=\"_ _1\"></span>te Pr\u00e4<span class=\"_ _1\"></span>mien basieren<span class=\"_ _1\"></span>d auf IFRS<span class=\"_ _1\"></span> 4<span class=\"_ _1\"></span> <span class=\"_ _293\"> </span><span class=\"fs7 fc9\">2022<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kfz<span class=\"_ _1\"></span>-H<span class=\"_ _1\"></span>aftp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>tv<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> <span class=\"_ _291\"> </span><span class=\"fc9\">1.<span class=\"_ _1\"></span>936.231<span class=\"_ _3ca\"> </span></span>Kfz<span class=\"_ _1\"></span>-K<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>kove<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1e8\"> </span><span class=\"fc9\">1.627.362<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Sa<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> <span class=\"_ _291\"> </span><span class=\"fc9\">6.111<span class=\"_ _1\"></span>.691<span class=\"_ _3ca\"> </span></span>Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng \u2013<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4m<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _293\"> </span><span class=\"fc9\">2.980.251<span class=\"_ _3ca\"> </span></span>Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng \u2013<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>alp<span class=\"_ _1\"></span>r\u00e4mi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _29a\"> </span><span class=\"fc9\">860.156<span class=\"_ _3ca\"> </span></span>Kran<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>env<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cheru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _295\"> </span><span class=\"fc9\">834.951<span class=\"_ _3ca\"> </span></span>Kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lidi<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _298\"> </span><span class=\"fc9\">-1.791.40<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>Summe <span class=\"_ _299\"> </span><span class=\"fc9\">12.559.2<span class=\"_ _1\"></span>42<span class=\"_ _3ca\"> </span></span>1.8.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _1\"></span>herung<span class=\"_ _a\"></span>s- und Marktrisi<span class=\"_ _a\"></span>k<span class=\"_ _1\"></span>en \u2013 Sensit<span class=\"_ _a\"></span>iv<span class=\"_ _1\"></span>it\u00e4tsanalys<span class=\"_ _a\"></span>e Die <span class=\"_ _a\"></span>nachfolg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Sensi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ivit\u00e4<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>sind <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>Effek<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>nmittel <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsol<span class=\"_ _a\"></span>venzbilanz <span class=\"_ _a\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df So<span class=\"_ _a\"></span>lvency <span class=\"_ _a\"></span>II <span class=\"_ _a\"></span>bere<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t. Im <span class=\"_ _e\"></span>Wese<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>hen <span class=\"_ _e\"></span>beste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>Ziel <span class=\"_ _3\"></span>unter <span class=\"_ _3\"></span>Solvency<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>II, <span class=\"_ _e\"></span>risikoo<span class=\"_ _a\"></span>rientierte<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>System<span class=\"_ _a\"></span>e <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>nzurichten <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Risiko<span class=\"_ _d\"></span>ma<span class=\"_ _d\"></span>nagem<span class=\"_ _a\"></span>ent-<span class=\"_ _3ca\"> </span>proz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ss <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>verb<span class=\"_ _d\"></span>esse<span class=\"_ _d\"></span>rn. <span class=\"_ _e\"></span>Daz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sind <span class=\"_ _3\"></span>sowohl <span class=\"_ _3\"></span>q<span class=\"_ _d\"></span>uantitativ<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>auch <span class=\"_ _3\"></span>qualitati<span class=\"_ _a\"></span>ve<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Anfor<span class=\"_ _a\"></span>deru<span class=\"_ _d\"></span>ngen <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>erf\u00fclle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungsg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e Managem<span class=\"_ _a\"></span>entpro<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ess<span class=\"_ _a\"></span>e entspr<span class=\"_ _a\"></span>echend aufg<span class=\"_ _d\"></span>esetz<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> und <span class=\"_ _a\"></span>verwendet si<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> St<span class=\"_ _a\"></span>euerung. <span class=\"_ _a\"></span> Dif<span class=\"_ _a\"></span>ferenze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zwischen Solve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>cy II- und IFRS 17-B<span class=\"_ _a\"></span>erechn<span class=\"_ _a\"></span>ungen der V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge erge<span class=\"_ _a\"></span>ben <span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> haupts\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> aus den folge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n Gr\u00fcnde<span class=\"_ _d\"></span>n: \u2022<span class=\"_ _8\"> </span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er U<span class=\"_ _d\"></span>mfa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kost<span class=\"_ _a\"></span>en,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>V<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsgr<span class=\"_ _a\"></span>enzen <span class=\"_ _d\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dt<span class=\"_ _d\"></span>e Disko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tier<span class=\"_ _a\"></span>ungszinss\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>e.<span class=\"_ _3ca\"> </span>Gem\u00e4\u00df <span class=\"_ _3\"></span>IFRS 17<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>d\u00fcrfen<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ur <span class=\"_ _3\"></span>direkt<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>einem<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherungsver<span class=\"_ _a\"></span>trag <span class=\"_ _e\"></span>zuord<span class=\"_ _a\"></span>enbar<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>Kosten <span class=\"_ _e\"></span>ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigt <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den, <span class=\"_ _e\"></span>wohing<span class=\"_ _a\"></span>egen unter <span class=\"_ _f\"> </span>dem <span class=\"_ _f\"> </span>Solv<span class=\"_ _d\"></span>ency <span class=\"_ _e\"></span>I<span class=\"_ _1\"></span>I-Regim<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _f\"> </span>Vo<span class=\"_ _d\"></span>llko<span class=\"_ _d\"></span>st<span class=\"_ _d\"></span>ena<span class=\"_ _d\"></span>nsatz <span class=\"_ _f\"> </span>bei <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>von <span class=\"_ _f\"></span>versi<span class=\"_ _a\"></span>cherungst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>chnis<span class=\"_ _a\"></span>chen <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erpflicht<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n verfolg<span class=\"_ _d\"></span>t wird.<span class=\"_ _a\"></span> Beide <span class=\"_ _2\"></span>Regime <span class=\"_ _2\"></span>ber\u00fccksi<span class=\"_ _a\"></span>chtigen<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ragsl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf<span class=\"_ _d\"></span>zeiten <span class=\"_ _2\"></span>(contr<span class=\"_ _d\"></span>act <span class=\"_ _2\"></span>bounda<span class=\"_ _d\"></span>ries) <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>Modell<span class=\"_ _a\"></span>ierun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>zuk\u00fcnftig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>Zahlungss<span class=\"_ _a\"></span>tr\u00f6<span class=\"_ _a\"></span>me. Solve<span class=\"_ _d\"></span>ncy II folg<span class=\"_ _d\"></span>t bei der Ableit<span class=\"_ _a\"></span>ung der V<span class=\"_ _a\"></span>ertragsla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> vorrangig <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Risikosi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht, wo<span class=\"_ _a\"></span>hingegen IFRS 1<span class=\"_ _a\"></span>7 sich am V<span class=\"_ _a\"></span>ersi<span class=\"_ _d\"></span>che-<span class=\"_ _3ca\"> </span>rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trag <span class=\"_ _e\"></span>selbst <span class=\"_ _f\"></span>orie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt. <span class=\"_ _f\"> </span>Deme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>prec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end <span class=\"_ _f\"></span>s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hl\u00e4g<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>sich <span class=\"_ _e\"></span>das <span class=\"_ _f\"> </span>untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>orgehe<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>bei <span class=\"_ _e\"></span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>versi<span class=\"_ _a\"></span>che-<span class=\"_ _3ca\"> </span>rungen <span class=\"_ _1\"></span>nieder<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>wo <span class=\"_ _3\"></span>g<span class=\"_ _d\"></span>em. <span class=\"_ _3\"></span>I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS 17<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>diese <span class=\"_ _1\"></span>jenen <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zugrund<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>liegend<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>Ha<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _d\"></span>tversi<span class=\"_ _a\"></span>cherungsdeck<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>ents<span class=\"_ _a\"></span>preche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>der ermittelte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Laufzeit <span class=\"_ _12\"> </span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  passi<span class=\"_ _a\"></span>ven  R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckve<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r\u00e4gen  l\u00e4sst <span class=\"_ _12\"> </span>si<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h  eb<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>alls  ein  U<span class=\"_ _a\"></span>nterschied <span class=\"_ _12\"> </span>fests<span class=\"_ _d\"></span>telle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.  U<span class=\"_ _a\"></span>nter Solve<span class=\"_ _d\"></span>ncy II <span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gt <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>ertragslauf<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it dem Erstversic<span class=\"_ _a\"></span>herungsvert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag, wohingeg<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> gem. IFRS 17 auf Basis d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>vertr<span class=\"_ _a\"></span>agliche<span class=\"_ _d\"></span>n Laufzeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s R<span class=\"_ _a\"></span>\u00fcckversicher<span class=\"_ _a\"></span>ungsvertrags<span class=\"_ _a\"></span> bilanziert <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d.<span class=\"fs25\"> </span>Bei <span class=\"_ _11\"> </span>der <span class=\"_ _10\"> </span>Disko<span class=\"_ _a\"></span>ntierung <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>f\u00fcr <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Laufzeit <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>rmitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Zah<span class=\"_ _a\"></span>lun<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>r\u00f6me <span class=\"_ _11\"> </span>gibt <span class=\"_ _11\"> </span>es <span class=\"_ _11\"> </span>unter <span class=\"_ _11\"> </span>Solv<span class=\"_ _d\"></span>ency <span class=\"_ _11\"> </span>II <span class=\"_ _10\"> </span>str<span class=\"_ _a\"></span>enge <span class=\"_ _11\"> </span>reg<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lato<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> verpflich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nd <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>org<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>geb<span class=\"_ _d\"></span>ene <span class=\"_ _a\"></span>Defi<span class=\"_ _a\"></span>nitionen, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>bea<span class=\"_ _a\"></span>chten <span class=\"_ _a\"></span>sind<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>Im <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ensatz <span class=\"_ _a\"></span>daz<span class=\"_ _d\"></span>u <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>sowohl <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>Ableit<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>des <span class=\"_ _2\"></span>Zinssatzes als auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>Risikomarg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> gem. I<span class=\"_ _a\"></span>FRS 17 pri<span class=\"_ _a\"></span>nzipienorie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t v<span class=\"_ _a\"></span>om Unternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n sel<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>st d<span class=\"_ _a\"></span>efiniert. T<span class=\"_ _4\"></span>rotz <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>angef<span class=\"_ _d\"></span>\u00fchrte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>de <span class=\"_ _3\"></span>sieht <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>VIG-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>rupp<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>Basis <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>Sol<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>enc<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>II <span class=\"_ _3\"></span>er<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>telten <span class=\"_ _3\"></span>Risiko-<span class=\"_ _3ca\"> </span>sensitivit<span class=\"_ _d\"></span>\u00e4ten al<span class=\"_ _a\"></span>s eine ange<span class=\"_ _a\"></span>messene G<span class=\"_ _a\"></span>rundlage f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r di<span class=\"_ _d\"></span>e Einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _a\"></span>ungen gem. <span class=\"_ _a\"></span>IFRS 17.<span class=\"_ _3ca\"> </span>Sensitivit\u00e4<span class=\"_ _1\"></span>ten Eigen<span class=\"_ _1\"></span>mittel <span class=\"_ _264\"> </span><span class=\"fs7\">Ver\u00e4nderung<span class=\"_ _1\"></span> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>Basiswert<span class=\"_ _1\"></span> <span class=\"_ _29b\"> </span>10.344.7<span class=\"_ _1\"></span>56<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nisc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Ri<span class=\"_ _1\"></span>sike<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Lebe<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>sich<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> Ste<span class=\"_ _1\"></span>rbli<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>its<span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ko <span class=\"_ _69\"> </span>+5<span class=\"fsf\"> </span>%<span class=\"_ _1fd\"> </span>-18.251<span class=\"_ _20d\"> </span>-0,18<span class=\"_ _3ca\"> </span>-5<span class=\"fsf\"> </span>%<span class=\"_ _29c\"> </span>15.858<span class=\"_ _3ca\"> </span>0,15<span class=\"_ _3ca\"> </span>Verw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span>sten<span class=\"_ _1\"></span> <span class=\"_ _179\"> </span>-1<span class=\"_ _1\"></span>0<span class=\"fsf\"> </span>%<span class=\"_ _243\"> </span>174<span class=\"_ _1\"></span>.634<span class=\"_ _3ca\"> </span>1,69<span class=\"_ _3ca\"> </span>Sto<span class=\"_ _1\"></span>rno<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _29d\"> </span>+100<span class=\"fsf\"> </span>%<span class=\"_ _42\"> </span>-3<span class=\"_ _1\"></span>28.934<span class=\"_ _20d\"> </span>-3,1<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-50<span class=\"fsf\"> </span>%<span class=\"_ _243\"> </span>2<span class=\"_ _1\"></span>59.501<span class=\"_ _3ca\"> </span>2,51<span class=\"_ _3ca\"> </span>Nic<span class=\"_ _1\"></span>htle<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>sver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> End<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>enqu<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(LI<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>) <span class=\"_ _e2\"> </span>+1<span class=\"fsf\"> </span>%<span class=\"_ _1fd\"> </span>-60.947<span class=\"_ _242\"> </span>-0,59<span class=\"_ _3ca\"> </span>-1<span class=\"fsf\"> </span>%<span class=\"_ _29c\"> </span>58.427<span class=\"_ _3ca\"> </span>0,56<span class=\"_ _3ca\"> </span>Mar<span class=\"_ _1\"></span>ktri<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Zins<span class=\"_ _1\"></span>ku<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ve <span class=\"_ _150\"> </span>+1<span class=\"_ _1\"></span>00bp<span class=\"_ _171\"> </span>166.158<span class=\"_ _3ca\"> </span>1,61<span class=\"_ _3ca\"> </span>-100bp<span class=\"_ _38\"> </span>-399.00<span class=\"_ _1\"></span>0<span class=\"_ _20d\"> </span>-3,86<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tienw<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span> <span class=\"_ _da\"> </span>-25<span class=\"fsf\"> </span>%<span class=\"_ _14f\"> </span>-321.124<span class=\"_ _20d\"> </span>-3,10<span class=\"_ _3ca\"> </span>Spr<span class=\"_ _1\"></span>ead<span class=\"_ _1\"></span>s b<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>aa<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _29e\"> </span>+50bp<span class=\"_ _49\"> </span>-448.40<span class=\"_ _1\"></span>4<span class=\"_ _20d\"> </span>-4,33<span class=\"_ _3ca\"> </span>D<span class=\"_ _3ca\"> </span>ie <span class=\"_ _f\"> </span>dargest<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>ten <span class=\"_ _f\"> </span>V<span class=\"_ _2\"></span>er\u00e4nderung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>des <span class=\"_ _f\"> </span>Basiswer<span class=\"_ _a\"></span>ts <span class=\"_ _f\"> </span>sind <span class=\"_ _11\"> </span>j<span class=\"_ _a\"></span>eweils <span class=\"_ _e\"></span>isoliert <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>betrac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten. <span class=\"_ _f\"> </span>Dies <span class=\"_ _e\"></span>bede<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tet, <span class=\"_ _e\"></span>da<span class=\"_ _1\"></span>ss <span class=\"_ _3\"></span>verschiede<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Sensiti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>it\u00e4ten <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht addi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>werden k\u00f6<span class=\"_ _a\"></span>nnen, um ei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r\u00e4nderu<span class=\"_ _d\"></span>ng des B<span class=\"_ _a\"></span>asiswerts <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uleite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> 1.9.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _1\"></span>herung<span class=\"_ _a\"></span>srisiko \u2013 Schad<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nentwicklun<span class=\"_ _a\"></span>g Premium A<span class=\"_ _a\"></span>ll<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>at<span class=\"_ _d\"></span>ion Appro<span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>h<span class=\"_ _a\"></span> LIC \u2013 au<span class=\"_ _1\"></span>sgestellt<span class=\"_ _1\"></span> <span class=\"_ _29f\"> </span><span class=\"fs7\">2022<span class=\"_ _3ca\"> </span></span>2023<span class=\"_ _3ca\"> </span>Total<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Erwa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>ndi<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ntiert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>bfl<span class=\"_ _1\"></span>\u00fcs<span class=\"_ _1\"></span>se e<span class=\"_ _1\"></span>xkl<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Ri<span class=\"_ _1\"></span>sik<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sung<span class=\"_ _1\"></span> Am E<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s S<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>ahr<span class=\"_ _1\"></span>es <span class=\"_ _2a0\"> </span>-5.606.95<span class=\"_ _1\"></span>7<span class=\"_ _43\"> </span>-5.6<span class=\"_ _1\"></span>70.565<span class=\"_ _3ca\"> </span>Ein <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>er <span class=\"_ _2a1\"> </span>-5.487.71<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Kum<span class=\"_ _1\"></span>uli<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span> S<span class=\"_ _3\"></span>chad<span class=\"_ _1\"></span>enza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1d5\"> </span>4.252.381<span class=\"_ _3ca\"> </span>2.682.90<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> \u2013<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>chad<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e ab<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span> <span class=\"_ _25a\"> </span>-1.235.334<span class=\"_ _123\"> </span>-2.987.<span class=\"_ _1\"></span>657<span class=\"_ _65\"> </span>-4.222.<span class=\"_ _1\"></span>991<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> \u2013<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>chad<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>21<span class=\"_ _1\"></span> <span class=\"_ _85\"> </span>-7<span class=\"_ _1\"></span>60.712<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> \u2013<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>chad<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e v<span class=\"_ _1\"></span>or 2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>1 <span class=\"_ _284\"> </span>-1.8<span class=\"_ _1\"></span>01.944<span class=\"_ _3ca\"> </span>Dis<span class=\"_ _1\"></span>kon<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _2a2\"> </span>1.034.66<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _2a3\"> </span>-268.349<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2a4\"> </span>-6.019<span class=\"_ _1\"></span>.329<span class=\"_ _3ca\"> </span>1.10.<span class=\"ff5b\"> </span>Kreditrisik<span class=\"_ _a\"></span>o Das <span class=\"_ _e\"></span>maximale<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Kredit<span class=\"_ _a\"></span>risiko, <span class=\"_ _e\"></span>dem <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>VIG-V<span class=\"_ _2\"></span>ersicheru<span class=\"_ _d\"></span>ngsgru<span class=\"_ _a\"></span>ppe<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ausgesetz<span class=\"_ _a\"></span>t <span class=\"_ _f\"> </span>ist, <span class=\"_ _3\"></span>entsprich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>IFRS-Ko<span class=\"_ _a\"></span>nzernbilanz ausgewies<span class=\"_ _a\"></span>enen Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>en.<span class=\"_ _3ca\"> </span>Anteil Rati<span class=\"_ _1\"></span>ng des R<span class=\"_ _1\"></span>\u00fcckversiche<span class=\"_ _1\"></span>rers<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>AAA<span class=\"_ _1\"></span> <span class=\"_ _1f5\"> </span>4,95<span class=\"_ _3ca\"> </span>20,44<span class=\"_ _3ca\"> </span>AA <span class=\"_ _2a6\"> </span>39,53<span class=\"_ _3ca\"> </span>27,42<span class=\"_ _3ca\"> </span>A <span class=\"_ _2a7\"> </span>48,62<span class=\"_ _3ca\"> </span>47,76<span class=\"_ _3ca\"> </span>BBB<span class=\"_ _1\"></span> <span class=\"_ _1f5\"> </span>2,58<span class=\"_ _3ca\"> </span>1,89<span class=\"_ _3ca\"> </span>BB <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2a8\"> </span>0,97<span class=\"_ _3ca\"> </span>0,67<span class=\"_ _3ca\"> </span>Ke<span class=\"_ _1\"></span>in R<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> <span class=\"_ _2a9\"> </span>3,35<span class=\"_ _3ca\"> </span>1,82<span class=\"_ _3ca\"> </span>Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>gute<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Bonit\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>R\u00fcc<span class=\"_ _a\"></span>kversicher<span class=\"_ _a\"></span>er  de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>VIG-<span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _12\"> </span>war<span class=\"_ _a\"></span>en  z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _12\"> </span>31. D<span class=\"_ _a\"></span>ezembe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> 2023<span class=\"_ _a\"></span>  und<span class=\"_ _a\"></span> 31. D<span class=\"_ _d\"></span>ezembe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> 2022<span class=\"_ _d\"></span> kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e W<span class=\"_ _a\"></span>ertberic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>igu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>bei den A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>teil<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n der <span class=\"_ _a\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>erfor<span class=\"_ _a\"></span>derlich. 1.11.<span class=\"ff5b\"> </span>Liquid<span class=\"_ _a\"></span>it\u00e4tsrisik<span class=\"_ _1\"></span>o Undiskontierte<span class=\"_ _1\"></span> Nettoza<span class=\"_ _1\"></span>hlung<span class=\"_ _1\"></span>sstr\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _eb\"> </span><span class=\"fs1c\">31.12.2023 </span>Ausgestell<span class=\"_ _1\"></span>te Versiche<span class=\"_ _1\"></span>rungs<span class=\"_ _1\"></span>vertr\u00e4ge <span class=\"_ _8c\"> </span><span class=\"fs1c\">GMM<span class=\"_ _3ca\"> </span></span>VFA<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ein <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>er <span class=\"_ _8d\"> </span>-199.<span class=\"_ _1\"></span>964<span class=\"_ _3ca\"> </span>-1.441.78<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>-1.641.75<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>Zw<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re s<span class=\"_ _1\"></span>p\u00e4<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r <span class=\"_ _2aa\"> </span>-94.897<span class=\"_ _3ca\"> </span>-1.140.69<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>-1.235.59<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Dr<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re s<span class=\"_ _1\"></span>p\u00e4<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r <span class=\"_ _277\"> </span>-62.586<span class=\"_ _3ca\"> </span>-995.471<span class=\"_ _3ca\"> </span>-1.058.05<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Vie<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4te<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _277\"> </span>-9<span class=\"_ _1\"></span>5.365<span class=\"_ _3ca\"> </span>-936.965<span class=\"_ _3ca\"> </span>-1.032.33<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>F\u00fcnf<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Jahr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4ter<span class=\"_ _1\"></span> <span class=\"_ _27b\"> </span>-97.1<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>-1.066.29<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-1.163.41<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch f\u00fc<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>f J<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _2ab\"> </span>-2.824.91<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-33.121.1<span class=\"_ _1\"></span>60<span class=\"_ _3ca\"> </span>-35.946.0<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _84\"> </span>-3.374.849<span class=\"_ _3ca\"> </span>-38.70<span class=\"_ _1\"></span>2.369<span class=\"_ _3ca\"> </span>-42.07<span class=\"_ _1\"></span>7.218<span class=\"_ _3ca\"> </span>Undiskontierte<span class=\"_ _1\"></span> Nettoza<span class=\"_ _1\"></span>hlung<span class=\"_ _1\"></span>sstr\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _293\"> </span><span class=\"fs1c\">31.12.2023<span class=\"_ _3ca\"> </span></span>Gehalte<span class=\"_ _1\"></span>ne R\u00fcckve<span class=\"_ _1\"></span>rsi<span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>herungsvert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _97\"> </span><span class=\"fs1c\">G<span class=\"_ _1\"></span>MM<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ein <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>er <span class=\"_ _2ac\"> </span>236.062<span class=\"_ _3ca\"> </span>Zw<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re s<span class=\"_ _1\"></span>p\u00e4<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r <span class=\"_ _2ad\"> </span>115.894<span class=\"_ _3ca\"> </span>Dr<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re s<span class=\"_ _1\"></span>p\u00e4<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r <span class=\"_ _2ae\"> </span>57.721<span class=\"_ _3ca\"> </span>Vie<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4te<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2af\"> </span>35.370<span class=\"_ _3ca\"> </span>F\u00fcnf<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Jahr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4ter<span class=\"_ _1\"></span> <span class=\"_ _2b0\"> </span>21.212<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>ch f\u00fc<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>f J<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _2ae\"> </span>77.463<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2b1\"> </span>543.722<span class=\"_ _3ca\"> </span>Das <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>iquidit<span class=\"_ _a\"></span>\u00e4t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko, <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>lc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>urch <span class=\"_ _2\"></span>Betr\u00e4ge <span class=\"_ _2\"></span>entsteht, <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>Au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>forderung <span class=\"_ _2\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zahlen <span class=\"_ _a\"></span>sind, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>mittels <span class=\"_ _2\"></span>des <span class=\"_ _a\"></span>Effekts <span class=\"_ _2\"></span>aus <span class=\"_ _a\"></span>dem Masse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sto<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o  von  Lebensv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherungen  simulier<span class=\"_ _d\"></span>t.  Die  Parameter <span class=\"_ _7\"> </span>d<span class=\"_ _a\"></span>af\u00fcr  w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _7\"> </span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chend  Art<span class=\"_ _1\"></span>ik<span class=\"_ _a\"></span>el <span class=\"_ _7\"> </span>14<span class=\"_ _a\"></span>2 <span class=\"_ _7\"> </span>(6)  der Delegiert<span class=\"_ _a\"></span>enveror<span class=\"_ _a\"></span>dnung <span class=\"_ _1\"></span>der EU-Kommissi<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Numm<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>201<span class=\"_ _a\"></span>5/35<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>angew<span class=\"_ _d\"></span>andt. <span class=\"_ _1\"></span>Im Falle <span class=\"_ _1\"></span>des <span class=\"_ _3\"></span>M<span class=\"_ _a\"></span>assensto<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nos <span class=\"_ _1\"></span>erh\u00f6he<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>die Best-Estim<span class=\"_ _a\"></span>ate-Rese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 1.57<span class=\"_ _a\"></span>3,2 Mio. <span class=\"_ _a\"></span>Unter I<span class=\"_ _a\"></span>FRS <span class=\"_ _a\"></span>w\u00fcrde <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fig <span class=\"_ _a\"></span>zu <span class=\"_ _d\"></span>einem <span class=\"_ _a\"></span>signifi<span class=\"_ _a\"></span>kant posi<span class=\"_ _d\"></span>ti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fekt in <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>r Gewinn- <span class=\"_ _a\"></span>und V<span class=\"_ _a\"></span>erlust<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>chnung d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>e Au<span class=\"_ _1\"></span>fl\u00f6<span class=\"_ _a\"></span>sung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertragli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he Se<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>vicem<span class=\"_ _d\"></span>arge <span class=\"_ _a\"></span>kommen.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInsuranceContractsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "<div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gsdff\">1.7.<span class=\"ff5b\"> </span>K<span class=\"_ _a\"></span>onzentrationsrisiko </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gse00\">Verbindlichk<span class=\"_ _1\"></span>eiten au<span class=\"_ _1\"></span>s ausges<span class=\"_ _1\"></span>tellten<span class=\"_ _1\"></span> Versicherun<span class=\"_ _1\"></span>gsvertr\u00e4ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _282\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gse01\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gse02\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse03\">\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _283\"> </span>23.370.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse04\">23.248.3<span class=\"_ _1\"></span>25<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse05\">Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _284\"> </span>2.851.07<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse06\">2.686.72<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse07\">Po<span class=\"_ _1\"></span>len <span class=\"_ _285\"> </span>2.004.10<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse08\">1.650.61<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse09\">Alba<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span> <span class=\"_ _286\"> </span>83.469<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse0a\">60.198<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse0b\">Bal<span class=\"_ _1\"></span>tiku<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _287\"> </span>862.750<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse0c\">745.357<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse0d\">Bosn<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span>Herz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _288\"> </span>115.348<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse0e\">107.065<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse0f\">Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _229\"> </span>254.26<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse10\">232.739<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse11\">Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _289\"> </span>433.592<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse12\">434.314<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse13\">Mol<span class=\"_ _1\"></span>dau<span class=\"_ _1\"></span> <span class=\"_ _28a\"> </span>17.210<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse14\">10.539<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse15\">No<span class=\"_ _1\"></span>rdm<span class=\"_ _1\"></span>aze<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>nien<span class=\"_ _1\"></span> <span class=\"_ _28b\"> </span>19.778<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse16\">19.079<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse17\">Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _28c\"> </span>924.606<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse18\">738.917<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse19\">Se<span class=\"_ _1\"></span>rbien<span class=\"_ _1\"></span> <span class=\"_ _28d\"> </span>313.779<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse1a\">303.946<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse1b\">Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _28e\"> </span>1.563.95<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse1c\">1.480.81<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse1d\">Uk<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1bb\"> </span>95.723<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse1e\">85.535<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse1f\">Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _28f\"> </span>1.308.70<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse20\">1.064.43<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse21\">Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chla<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _290\"> </span>766.302<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse22\">709.871<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse23\">Ge<span class=\"_ _1\"></span>orgi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _291\"> </span>20.400<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse24\">19.643<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse25\">Lie<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ein <span class=\"_ _292\"> </span>882.881<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse26\">862.785<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse27\">T\u00fcr<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _1bb\"> </span>795.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse28\">612.688<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse29\">Grup<span class=\"_ _1\"></span>pen<span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>en <span class=\"_ _293\"> </span>1.120.28<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gse2a\">1.296.78<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gse2b\">Summe <span class=\"_ _de\"> </span>37.804.092<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gse2c\">36.370.3<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gse2d\">Verrechne<span class=\"_ _1\"></span>te Pr\u00e4<span class=\"_ _1\"></span>mien basieren<span class=\"_ _1\"></span>d auf IFRS<span class=\"_ _1\"></span> 17<span class=\"_ _1\"></span> <span class=\"_ _294\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"c w1f h2d gse2e\"><div class=\"t m1 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse2f\">Kfz<span class=\"_ _1\"></span>-H<span class=\"_ _1\"></span>aftp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>tv<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> <span class=\"_ _291\"> </span>2.<span class=\"_ _1\"></span>214.614<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse30\">Kfz<span class=\"_ _1\"></span>-K<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>kove<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1e8\"> </span>1.858.667<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse31\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Sa<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> <span class=\"_ _291\"> </span>6.796<span class=\"_ _1\"></span>.547<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse32\">Kran<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>env<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cheru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _295\"> </span>898.086<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse33\">Fon<span class=\"_ _1\"></span>ds<span class=\"_ _1\"></span>- un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>geb<span class=\"_ _1\"></span>und<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cherun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _296\"> </span>600.375<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse34\">Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng m<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>nnb<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _264\"> </span>2<span class=\"_ _1\"></span>.358.228<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse35\">Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>ohn<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>igun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _297\"> </span>983.620<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse36\">Kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lidi<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _298\"> </span>-1.926.11<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gse37\">Summe <span class=\"_ _299\"> </span>13.784.0<span class=\"_ _1\"></span>18<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gse38\">Verrechne<span class=\"_ _1\"></span>te Pr\u00e4<span class=\"_ _1\"></span>mien basieren<span class=\"_ _1\"></span>d auf IFRS<span class=\"_ _1\"></span> 4<span class=\"_ _1\"></span> <span class=\"_ _293\"> </span><span class=\"fs7 fc9\">2022<span class=\"_ _3ca\"> </span></span></div><div class=\"c w1f h2d gse39\"><div class=\"t m1 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse3a\">Kfz<span class=\"_ _1\"></span>-H<span class=\"_ _1\"></span>aftp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>tv<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> <span class=\"_ _291\"> </span><span class=\"fc9\">1.<span class=\"_ _1\"></span>936.231<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse3b\">Kfz<span class=\"_ _1\"></span>-K<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>kove<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _1e8\"> </span><span class=\"fc9\">1.627.362<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse3c\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Sa<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> <span class=\"_ _291\"> </span><span class=\"fc9\">6.111<span class=\"_ _1\"></span>.691<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse3d\">Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng \u2013<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r\u00e4m<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _293\"> </span><span class=\"fc9\">2.980.251<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse3e\">Leb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng \u2013<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>alp<span class=\"_ _1\"></span>r\u00e4mi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _29a\"> </span><span class=\"fc9\">860.156<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse3f\">Kran<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>env<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cheru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _295\"> </span><span class=\"fc9\">834.951<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse40\">Kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lidi<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> <span class=\"_ _298\"> </span><span class=\"fc9\">-1.791.40<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gse41\">Summe <span class=\"_ _299\"> </span><span class=\"fc9\">12.559.2<span class=\"_ _1\"></span>42<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gs3e3\">1.8.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _1\"></span>herung<span class=\"_ _a\"></span>s- und Marktrisi<span class=\"_ _a\"></span>k<span class=\"_ _1\"></span>en \u2013 Sensit<span class=\"_ _a\"></span>iv<span class=\"_ _1\"></span>it\u00e4tsanalys<span class=\"_ _a\"></span>e </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e5\">Die <span class=\"_ _a\"></span>nachfolg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Sensi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ivit\u00e4<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>sind <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>Effek<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>nmittel <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsol<span class=\"_ _a\"></span>venzbilanz <span class=\"_ _a\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df So<span class=\"_ _a\"></span>lvency <span class=\"_ _a\"></span>II <span class=\"_ _a\"></span>bere<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse43\">Im <span class=\"_ _e\"></span>Wese<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>hen <span class=\"_ _e\"></span>beste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>Ziel <span class=\"_ _3\"></span>unter <span class=\"_ _3\"></span>Solvency<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>II, <span class=\"_ _e\"></span>risikoo<span class=\"_ _a\"></span>rientierte<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>System<span class=\"_ _a\"></span>e <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>nzurichten <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Risiko<span class=\"_ _d\"></span>ma<span class=\"_ _d\"></span>nagem<span class=\"_ _a\"></span>ent-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e6\">proz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ss <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>verb<span class=\"_ _d\"></span>esse<span class=\"_ _d\"></span>rn. <span class=\"_ _e\"></span>Daz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sind <span class=\"_ _3\"></span>sowohl <span class=\"_ _3\"></span>q<span class=\"_ _d\"></span>uantitativ<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>auch <span class=\"_ _3\"></span>qualitati<span class=\"_ _a\"></span>ve<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Anfor<span class=\"_ _a\"></span>deru<span class=\"_ _d\"></span>ngen <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>erf\u00fclle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse44\">rungsg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e Managem<span class=\"_ _a\"></span>entpro<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ess<span class=\"_ _a\"></span>e entspr<span class=\"_ _a\"></span>echend aufg<span class=\"_ _d\"></span>esetz<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> und <span class=\"_ _a\"></span>verwendet si<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> St<span class=\"_ _a\"></span>euerung. <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse45\">Dif<span class=\"_ _a\"></span>ferenze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zwischen Solve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>cy II- und IFRS 17-B<span class=\"_ _a\"></span>erechn<span class=\"_ _a\"></span>ungen der V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge erge<span class=\"_ _a\"></span>ben <span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> haupts\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> aus </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse46\">den folge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n Gr\u00fcnde<span class=\"_ _d\"></span>n: </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3eb\">\u2022<span class=\"_ _8\"> </span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er U<span class=\"_ _d\"></span>mfa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kost<span class=\"_ _a\"></span>en,<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ec\">\u2022<span class=\"_ _8\"> </span>V<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsgr<span class=\"_ _a\"></span>enzen <span class=\"_ _d\"></span>und<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ed\">\u2022<span class=\"_ _8\"> </span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dt<span class=\"_ _d\"></span>e Disko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tier<span class=\"_ _a\"></span>ungszinss\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>e.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ef\">Gem\u00e4\u00df <span class=\"_ _3\"></span>IFRS 17<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>d\u00fcrfen<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ur <span class=\"_ _3\"></span>direkt<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>einem<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherungsver<span class=\"_ _a\"></span>trag <span class=\"_ _e\"></span>zuord<span class=\"_ _a\"></span>enbar<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>Kosten <span class=\"_ _e\"></span>ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigt <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den, <span class=\"_ _e\"></span>wohing<span class=\"_ _a\"></span>egen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f0\">unter <span class=\"_ _f\"> </span>dem <span class=\"_ _f\"> </span>Solv<span class=\"_ _d\"></span>ency <span class=\"_ _e\"></span>I<span class=\"_ _1\"></span>I-Regim<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _f\"> </span>Vo<span class=\"_ _d\"></span>llko<span class=\"_ _d\"></span>st<span class=\"_ _d\"></span>ena<span class=\"_ _d\"></span>nsatz <span class=\"_ _f\"> </span>bei <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>von <span class=\"_ _f\"></span>versi<span class=\"_ _a\"></span>cherungst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>chnis<span class=\"_ _a\"></span>chen <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erpflicht<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gse47\">verfolg<span class=\"_ _d\"></span>t wird.<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f2\">Beide <span class=\"_ _2\"></span>Regime <span class=\"_ _2\"></span>ber\u00fccksi<span class=\"_ _a\"></span>chtigen<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ragsl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf<span class=\"_ _d\"></span>zeiten <span class=\"_ _2\"></span>(contr<span class=\"_ _d\"></span>act <span class=\"_ _2\"></span>bounda<span class=\"_ _d\"></span>ries) <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>Modell<span class=\"_ _a\"></span>ierun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>zuk\u00fcnftig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>Zahlungss<span class=\"_ _a\"></span>tr\u00f6<span class=\"_ _a\"></span>me. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f3\">Solve<span class=\"_ _d\"></span>ncy II folg<span class=\"_ _d\"></span>t bei der Ableit<span class=\"_ _a\"></span>ung der V<span class=\"_ _a\"></span>ertragsla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> vorrangig <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Risikosi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht, wo<span class=\"_ _a\"></span>hingegen IFRS 1<span class=\"_ _a\"></span>7 sich am V<span class=\"_ _a\"></span>ersi<span class=\"_ _d\"></span>che-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f4\">rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trag <span class=\"_ _e\"></span>selbst <span class=\"_ _f\"></span>orie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt. <span class=\"_ _f\"> </span>Deme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>prec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end <span class=\"_ _f\"></span>s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hl\u00e4g<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>sich <span class=\"_ _e\"></span>das <span class=\"_ _f\"> </span>untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>orgehe<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>bei <span class=\"_ _e\"></span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>versi<span class=\"_ _a\"></span>che-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f5\">rungen <span class=\"_ _1\"></span>nieder<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>wo <span class=\"_ _3\"></span>g<span class=\"_ _d\"></span>em. <span class=\"_ _3\"></span>I<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>RS 17<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>diese <span class=\"_ _1\"></span>jenen <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zugrund<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>liegend<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>Ha<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _d\"></span>tversi<span class=\"_ _a\"></span>cherungsdeck<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>ents<span class=\"_ _a\"></span>preche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>der </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs430\">ermittelte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Laufzeit <span class=\"_ _12\"> </span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  passi<span class=\"_ _a\"></span>ven  R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckve<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r\u00e4gen  l\u00e4sst <span class=\"_ _12\"> </span>si<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h  eb<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>alls  ein  U<span class=\"_ _a\"></span>nterschied <span class=\"_ _12\"> </span>fests<span class=\"_ _d\"></span>telle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.  U<span class=\"_ _a\"></span>nter </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f6\">Solve<span class=\"_ _d\"></span>ncy II <span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gt <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>ertragslauf<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it dem Erstversic<span class=\"_ _a\"></span>herungsvert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag, wohingeg<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> gem. IFRS 17 auf Basis d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>vertr<span class=\"_ _a\"></span>agliche<span class=\"_ _d\"></span>n </div><div class=\"t m2 h81 ff59 fsa fc5 sc0 ls4 ws0 gs3f7\">Laufzeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s R<span class=\"_ _a\"></span>\u00fcckversicher<span class=\"_ _a\"></span>ungsvertrags<span class=\"_ _a\"></span> bilanziert <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d.<span class=\"fs25\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3f9\">Bei <span class=\"_ _11\"> </span>der <span class=\"_ _10\"> </span>Disko<span class=\"_ _a\"></span>ntierung <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>f\u00fcr <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Laufzeit <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>rmitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Zah<span class=\"_ _a\"></span>lun<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>r\u00f6me <span class=\"_ _11\"> </span>gibt <span class=\"_ _11\"> </span>es <span class=\"_ _11\"> </span>unter <span class=\"_ _11\"> </span>Solv<span class=\"_ _d\"></span>ency <span class=\"_ _11\"> </span>II <span class=\"_ _10\"> </span>str<span class=\"_ _a\"></span>enge <span class=\"_ _11\"> </span>reg<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lato<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3fa\">verpflich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nd <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>org<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>geb<span class=\"_ _d\"></span>ene <span class=\"_ _a\"></span>Defi<span class=\"_ _a\"></span>nitionen, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>bea<span class=\"_ _a\"></span>chten <span class=\"_ _a\"></span>sind<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>Im <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ensatz <span class=\"_ _a\"></span>daz<span class=\"_ _d\"></span>u <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>sowohl <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>Ableit<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>des <span class=\"_ _2\"></span>Zinssatzes </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3fb\">als auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>Risikomarg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> gem. I<span class=\"_ _a\"></span>FRS 17 pri<span class=\"_ _a\"></span>nzipienorie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t v<span class=\"_ _a\"></span>om Unternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n sel<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>st d<span class=\"_ _a\"></span>efiniert. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3fc\">T<span class=\"_ _4\"></span>rotz <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>angef<span class=\"_ _d\"></span>\u00fchrte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>de <span class=\"_ _3\"></span>sieht <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>VIG-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>rupp<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>Basis <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>Sol<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>enc<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>II <span class=\"_ _3\"></span>er<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>telten <span class=\"_ _3\"></span>Risiko-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3fd\">sensitivit<span class=\"_ _d\"></span>\u00e4ten al<span class=\"_ _a\"></span>s eine ange<span class=\"_ _a\"></span>messene G<span class=\"_ _a\"></span>rundlage f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r di<span class=\"_ _d\"></span>e Einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _a\"></span>ungen gem. <span class=\"_ _a\"></span>IFRS 17.<span class=\"_ _3ca\"> </span><span class=\"_ _d\"></span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gse49\">Sensitivit\u00e4<span class=\"_ _1\"></span>ten Eigen<span class=\"_ _1\"></span>mittel <span class=\"_ _264\"> </span><span class=\"fs7\">Ver\u00e4nderung<span class=\"_ _1\"></span> </span></div><div class=\"c w1f h2d gse4a\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"c w28 h2d gse4b\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gse4c\">Basiswert<span class=\"_ _1\"></span> <span class=\"_ _29b\"> </span>10.344.7<span class=\"_ _1\"></span>56<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gse4d\">Ver<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>nisc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Ri<span class=\"_ _1\"></span>sike<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gse4e\">Lebe<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>sich<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse4f\">Ste<span class=\"_ _1\"></span>rbli<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>its<span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ko <span class=\"_ _69\"> </span>+5<span class=\"fsf\"> </span>%<span class=\"_ _1fd\"> </span>-18.251<span class=\"_ _20d\"> </span>-0,18<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse50\">-5<span class=\"fsf\"> </span>%<span class=\"_ _29c\"> </span>15.858<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse51\">0,15<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse52\">Verw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>ko<span class=\"_ _1\"></span>sten<span class=\"_ _1\"></span> <span class=\"_ _179\"> </span>-1<span class=\"_ _1\"></span>0<span class=\"fsf\"> </span>%<span class=\"_ _243\"> </span>174<span class=\"_ _1\"></span>.634<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse53\">1,69<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse54\">Sto<span class=\"_ _1\"></span>rno<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _29d\"> </span>+100<span class=\"fsf\"> </span>%<span class=\"_ _42\"> </span>-3<span class=\"_ _1\"></span>28.934<span class=\"_ _20d\"> </span>-3,1<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse55\">-50<span class=\"fsf\"> </span>%<span class=\"_ _243\"> </span>2<span class=\"_ _1\"></span>59.501<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse56\">2,51<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gse57\">Nic<span class=\"_ _1\"></span>htle<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>sver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse58\">End<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>enqu<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(LI<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>) <span class=\"_ _e2\"> </span>+1<span class=\"fsf\"> </span>%<span class=\"_ _1fd\"> </span>-60.947<span class=\"_ _242\"> </span>-0,59<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse59\">-1<span class=\"fsf\"> </span>%<span class=\"_ _29c\"> </span>58.427<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse5a\">0,56<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gse5b\">Mar<span class=\"_ _1\"></span>ktri<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse5c\">Zins<span class=\"_ _1\"></span>ku<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ve <span class=\"_ _150\"> </span>+1<span class=\"_ _1\"></span>00bp<span class=\"_ _171\"> </span>166.158<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse5d\">1,61<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse5e\">-100bp<span class=\"_ _38\"> </span>-399.00<span class=\"_ _1\"></span>0<span class=\"_ _20d\"> </span>-3,86<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse5f\">Ak<span class=\"_ _1\"></span>tienw<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span> <span class=\"_ _da\"> </span>-25<span class=\"fsf\"> </span>%<span class=\"_ _14f\"> </span>-321.124<span class=\"_ _20d\"> </span>-3,10<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse60\">Spr<span class=\"_ _1\"></span>ead<span class=\"_ _1\"></span>s b<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>aa<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>nl<span class=\"_ _1\"></span>eih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _29e\"> </span>+50bp<span class=\"_ _49\"> </span>-448.40<span class=\"_ _1\"></span>4<span class=\"_ _20d\"> </span>-4,33<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gse61\">D<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gse62\">ie <span class=\"_ _f\"> </span>dargest<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>ten <span class=\"_ _f\"> </span>V<span class=\"_ _2\"></span>er\u00e4nderung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>des <span class=\"_ _f\"> </span>Basiswer<span class=\"_ _a\"></span>ts <span class=\"_ _f\"> </span>sind <span class=\"_ _11\"> </span>j<span class=\"_ _a\"></span>eweils <span class=\"_ _e\"></span>isoliert <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>betrac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten. <span class=\"_ _f\"> </span>Dies <span class=\"_ _e\"></span>bede<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tet, <span class=\"_ _e\"></span>da<span class=\"_ _1\"></span>ss <span class=\"_ _3\"></span>verschiede<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gse63\">Sensiti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>it\u00e4ten <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht addi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>werden k\u00f6<span class=\"_ _a\"></span>nnen, um ei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r\u00e4nderu<span class=\"_ _d\"></span>ng des B<span class=\"_ _a\"></span>asiswerts <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uleite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gse64\">1.9.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _1\"></span>herung<span class=\"_ _a\"></span>srisiko \u2013 Schad<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nentwicklun<span class=\"_ _a\"></span>g </div><div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gse65\">Premium A<span class=\"_ _a\"></span>ll<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>at<span class=\"_ _d\"></span>ion Appro<span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>h<span class=\"_ _a\"></span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gse66\">LIC \u2013 au<span class=\"_ _1\"></span>sgestellt<span class=\"_ _1\"></span> <span class=\"_ _29f\"> </span><span class=\"fs7\">2022<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gse67\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gse68\">Total<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gse69\"><div class=\"t m1 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gse6a\">Erwa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>ndi<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ntiert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>bfl<span class=\"_ _1\"></span>\u00fcs<span class=\"_ _1\"></span>se e<span class=\"_ _1\"></span>xkl<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Ri<span class=\"_ _1\"></span>sik<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sung<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse6b\">Am E<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s S<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>ahr<span class=\"_ _1\"></span>es <span class=\"_ _2a0\"> </span>-5.606.95<span class=\"_ _1\"></span>7<span class=\"_ _43\"> </span>-5.6<span class=\"_ _1\"></span>70.565<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse6c\">Ein <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>er <span class=\"_ _2a1\"> </span>-5.487.71<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gse6d\">Kum<span class=\"_ _1\"></span>uli<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span> S<span class=\"_ _3\"></span>chad<span class=\"_ _1\"></span>enza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1d5\"> </span>4.252.381<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gse6e\">2.682.90<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse6f\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> \u2013<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>chad<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e ab<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span> <span class=\"_ _25a\"> </span>-1.235.334<span class=\"_ _123\"> </span>-2.987.<span class=\"_ _1\"></span>657<span class=\"_ _65\"> </span>-4.222.<span class=\"_ _1\"></span>991<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse70\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> \u2013<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>chad<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>21<span class=\"_ _1\"></span> <span class=\"_ _85\"> </span>-7<span class=\"_ _1\"></span>60.712<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse71\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> \u2013<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>chad<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e v<span class=\"_ _1\"></span>or 2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>1 <span class=\"_ _284\"> </span>-1.8<span class=\"_ _1\"></span>01.944<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse72\">Dis<span class=\"_ _1\"></span>kon<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _2a2\"> </span>1.034.66<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gse73\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>koanp<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _2a3\"> </span>-268.349<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gse74\">Summe <span class=\"_ _2a4\"> </span>-6.019<span class=\"_ _1\"></span>.329<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs107c\">2.5.<span class=\"ff5b\"> </span>K<span class=\"_ _a\"></span>onzentrationsrisiko </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs107d\">Risikobehafte<span class=\"_ _1\"></span>tes Po<span class=\"_ _1\"></span>rtfolio*<span class=\"_ _1\"></span> <span class=\"_ _25e\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs107e\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs107f\"><div class=\"t m1 x0 h2e y145 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1080\">Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2dc\"> </span>1.447.03<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1081\">2.180.88<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1082\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e gem<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> <span class=\"_ _2dd\"> </span>30.333.0<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1083\">28.783.8<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1084\">Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _2de\"> </span>2.852.09<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1085\">2.645.01<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1086\">Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>470.950<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1087\">482.841<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1088\">In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _130\"> </span>185.622<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1089\">287.961<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs108a\">Summe <span class=\"_ _de\"> </span>35.288.698<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs108b\">34.380.5<span class=\"_ _1\"></span>98<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs108c\">*Exkl. Fin<span class=\"_ _a\"></span>anzinstr<span class=\"_ _1\"></span>umente <span class=\"_ _d\"></span>aus fonds- und ind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>xgebundener Lebensversi<span class=\"_ _d\"></span>cherung<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs108d\">Finanzie<span class=\"_ _1\"></span>lle Verm\u00f6gen<span class=\"_ _1\"></span>swerte*<span class=\"_ _1\"></span> <span class=\"_ _29b\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2023<span class=\"_ _3ca\"> </span></span></div><div class=\"c w1f h2d gs108e\"><div class=\"t m1 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs108f\">Ri<span class=\"_ _1\"></span>siko<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>it S<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n <span class=\"_ _1f1\"> </span>33.251.90<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1090\">\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _2df\"> </span>7.560.32<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1091\">Ver<span class=\"_ _1\"></span>ein<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>te S<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ka <span class=\"_ _172\"> </span>1.716.049<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1092\">Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _2e0\"> </span>3.024.89<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1093\">Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _2e1\"> </span>1.062.14<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1094\">Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _2e2\"> </span>766.217<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1095\">Po<span class=\"_ _1\"></span>len <span class=\"_ _2e3\"> </span>2.082.59<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1096\">Res<span class=\"_ _1\"></span>t d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> We<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span> <span class=\"_ _2e4\"> </span>17.039.6<span class=\"_ _1\"></span>92<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1097\">Ri<span class=\"_ _1\"></span>siko<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>siti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>usg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wiese<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n <span class=\"_ _e1\"> </span>33.251.904<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1098\">EUR<span class=\"_ _1\"></span> <span class=\"_ _2e3\"> </span>2<span class=\"_ _1\"></span>5.463.414<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1099\">USD<span class=\"_ _1\"></span> <span class=\"_ _2e5\"> </span>693.807<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs109a\">CZK<span class=\"_ _1\"></span> <span class=\"_ _2e6\"> </span>2.876.97<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs109b\">RON<span class=\"_ _1\"></span> <span class=\"_ _18a\"> </span>922.2<span class=\"_ _1\"></span>36<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs109c\">HUF<span class=\"_ _1\"></span> <span class=\"_ _2e7\"> </span>665.382<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs109d\">PLN<span class=\"_ _1\"></span> <span class=\"_ _2e6\"> </span>1.69<span class=\"_ _1\"></span>9.163<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs109e\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> W\u00e4h<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1ea\"> </span>930.923<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs109f\">*Exkl. Fin<span class=\"_ _a\"></span>anzinstr<span class=\"_ _1\"></span>umente <span class=\"_ _d\"></span>aus fonds- und ind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>xgebundener Lebensversi<span class=\"_ _d\"></span>cherung<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10a0\">Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rukt<span class=\"_ _a\"></span>ur <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erbindli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>gfristi<span class=\"_ _a\"></span>g <span class=\"_ _3\"></span>am <span class=\"_ _1\"></span>Kapitalma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _1\"></span>begeben <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>der<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>unt<span class=\"_ _d\"></span>er<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10a1\">geord<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en B<span class=\"_ _d\"></span>edeutu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeite<span class=\"_ _d\"></span>n bei ei<span class=\"_ _d\"></span>nzelne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Kreditinstit<span class=\"_ _a\"></span>ut<span class=\"_ _1\"></span>en b<span class=\"_ _a\"></span>esteht kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> si<span class=\"_ _d\"></span>gnifika<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>Konzentratio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isiko<span class=\"_ _a\"></span>. </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs10a2\">Staa<span class=\"_ _1\"></span>tsanleihen* (Bilanz<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>) <span class=\"_ _fc\"> </span><span class=\"fs7\">Be<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> zu AC <span class=\"_ _28\"> </span>Be<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> zu FVtOCI <span class=\"_ _2c\"> </span>Bewerte<span class=\"_ _1\"></span>t zu FVtP<span class=\"_ _1\"></span>L </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10a3\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs10a4\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10a5\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs10a6\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10a7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs10a8\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"c w28 h2d gs10a9\"><div class=\"t m1 x0 h2e y1e4 ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10aa\">\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _253\"> </span>3,7<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10ab\">4,18<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10ac\">8,93<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10ad\">8,52<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10ae\">3,11<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10af\">3,58<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10b0\">Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chla<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _2e8\"> </span>0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10b1\">0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10b2\">2,58<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10b3\">1,61<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10b4\">21,59<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10b5\">38,65<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10b6\">Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _1fe\"> </span>15,17<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10b7\">14,57<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10b8\">14,84<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10b9\">14,59<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10ba\">60,86<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10bb\">40,94<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10bc\">Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _108\"> </span>2<span class=\"_ _1\"></span>,25<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10bd\">2,51<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10be\">5,31<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10bf\">6,02<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10c0\">0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10c1\">0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10c2\">Po<span class=\"_ _1\"></span>len <span class=\"_ _125\"> </span>51,67<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10c3\">53,81<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10c4\">11,64<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10c5\">11,94<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10c6\">1,37<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10c7\">1,68<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10c8\">Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _193\"> </span>0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10c9\">0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10ca\">6,29<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10cb\">5,66<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10cc\">2,10<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10cd\">1,27<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10ce\">And<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _231\"> </span>27<span class=\"_ _1\"></span>,12<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10cf\">24,93<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10d0\">50,41<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10d1\">51,66<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10d2\">10,97<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs10d3\">13,88<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs10d4\">*Exkl. Fin<span class=\"_ _a\"></span>anzinstr<span class=\"_ _1\"></span>umente <span class=\"_ _d\"></span>aus fonds- und ind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>xgebundener Lebensversi<span class=\"_ _d\"></span>cherung<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs13d8\">2.8.<span class=\"ff5b\"> </span>Marktrisik<span class=\"_ _a\"></span>o </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs13d9\">Verringer<span class=\"_ _1\"></span>ung des beizu<span class=\"_ _1\"></span>legenden<span class=\"_ _1\"></span> Zeitwe<span class=\"_ _1\"></span>rts <span class=\"_ _4a\"> </span><span class=\"fs1c\">Sz<span class=\"_ _1\"></span>enario<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs13da\">Szena<span class=\"_ _1\"></span>rio 1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs13db\">Szena<span class=\"_ _1\"></span>rio 2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs13dc\">Szena<span class=\"_ _1\"></span>rio 3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs13dd\">Szena<span class=\"_ _1\"></span>rio 4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs13de\">Szena<span class=\"_ _1\"></span>rio 5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13df\">von<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a3\"> </span>0<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13e0\">-20<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13e1\">-10<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13e2\">-20<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13e3\">-20<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13e4\">0<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13e5\">von<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ihen<span class=\"_ _1\"></span> <span class=\"_ _2f0\"> </span>0<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13e6\">-5<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13e7\">-3<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13e8\">-5<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13e9\">0<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13ea\">-5<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13eb\">von<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _266\"> </span>0<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13ec\">-5<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13ed\">-10<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13ee\">0<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13ef\">-10<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs13f0\">-10<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs13f1\">Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _1\"></span> der Ak<span class=\"_ _1\"></span>tiva abz\u00fcglich Pas<span class=\"_ _1\"></span>siva (in <span class=\"_ _1\"></span>TEUR) <span class=\"_ _27\"> </span>7.88<span class=\"_ _1\"></span>1.965<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs13f2\">6.036.75<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs13f3\">6.368.86<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs13f4\">6.306.19<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs13f5\">7.108.69<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs13f6\">6.001.67<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs13f7\">Je  nach<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>An<span class=\"_ _a\"></span>wend<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>zw<span class=\"_ _d\"></span>eck<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>f<span class=\"_ _a\"></span>\u00fchrt<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>V<span class=\"_ _a\"></span>IG <span class=\"_ _7\"> </span>H<span class=\"_ _d\"></span>ol<span class=\"_ _a\"></span>ding<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _7\"> </span>d<span class=\"_ _a\"></span>ie <span class=\"_ _7\"> </span>VIG<span class=\"_ _a\"></span>-V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>iche<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>sg<span class=\"_ _a\"></span>rup<span class=\"_ _a\"></span>pe <span class=\"_ _7\"> </span>V<span class=\"_ _2\"></span>alue<span class=\"_ _a\"></span>-a<span class=\"_ _d\"></span>t-R<span class=\"_ _a\"></span>isk-<span class=\"_ _a\"></span>Ber<span class=\"_ _2\"></span>ech<span class=\"_ _a\"></span>nung<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>f<span class=\"_ _a\"></span>\u00fcr </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs13f8\">unt<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>chie<span class=\"_ _a\"></span>dli<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>T<span class=\"_ _4\"></span>ei<span class=\"_ _a\"></span>lpo<span class=\"_ _a\"></span>rtfoli<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>dur<span class=\"_ _a\"></span>ch.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _4\"></span>K<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>nfid<span class=\"_ _a\"></span>enz<span class=\"_ _a\"></span>niv<span class=\"_ _a\"></span>eaus<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>vari<span class=\"_ _a\"></span>ier<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>zwi<span class=\"_ _a\"></span>sc<span class=\"_ _d\"></span>he<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>95,<span class=\"_ _a\"></span>0<span class=\"fs1e\"> <span class=\"_ _a\"></span><span class=\"fs1d\">%<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>99<span class=\"_ _a\"></span>,5<span class=\"fs1e\"> <span class=\"_ _a\"></span><span class=\"fs1d\">% <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>Hal<span class=\"_ _a\"></span>teda<span class=\"_ _a\"></span>uer<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>zwi<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>hen </span></span></span></span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs13f9\">20 und<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>25<span class=\"_ _a\"></span>0 T<span class=\"_ _4\"></span>age<span class=\"_ _a\"></span>n. <span class=\"_ _1\"></span>De<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Na<span class=\"_ _a\"></span>tur des<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Po<span class=\"_ _a\"></span>rtf<span class=\"_ _a\"></span>olio<span class=\"_ _a\"></span>s <span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>pre<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>nd <span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>omme<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>gr\u00f6<span class=\"_ _a\"></span>\u00dft<span class=\"_ _a\"></span>en Beit<span class=\"_ _a\"></span>r\u00e4ge<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zum V<span class=\"_ _2\"></span>alu<span class=\"_ _d\"></span>e-<span class=\"_ _a\"></span>at-Ri<span class=\"_ _a\"></span>sk aus Zi<span class=\"_ _d\"></span>ns-<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>bz<span class=\"_ _a\"></span>w<span class=\"_ _a\"></span>. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs13fa\">Sp<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>komp<span class=\"_ _a\"></span>on<span class=\"_ _a\"></span>ent<span class=\"_ _d\"></span>en.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Zur<span class=\"_ _a\"></span> Pl<span class=\"_ _a\"></span>aus<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>bilisi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>Ber<span class=\"_ _a\"></span>echn<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wird<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>\u00fcb<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chti<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>eil<span class=\"_ _a\"></span>po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>fol<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ue-<span class=\"_ _a\"></span>at-R<span class=\"_ _a\"></span>isk <span class=\"_ _2\"></span>so<span class=\"_ _a\"></span>wohl </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs13fb\">na<span class=\"_ _a\"></span>ch d<span class=\"_ _a\"></span>er b<span class=\"_ _a\"></span>esc<span class=\"_ _a\"></span>hrie<span class=\"_ _a\"></span>ben<span class=\"_ _a\"></span>en p<span class=\"_ _a\"></span>aram<span class=\"_ _a\"></span>et<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n M<span class=\"_ _a\"></span>eth<span class=\"_ _a\"></span>ode <span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>s a<span class=\"_ _a\"></span>uch <span class=\"_ _a\"></span>nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>his<span class=\"_ _a\"></span>toris<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>Be<span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>hnun<span class=\"_ _a\"></span>gsm<span class=\"_ _a\"></span>et<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>de e<span class=\"_ _a\"></span>rmit<span class=\"_ _a\"></span>tel<span class=\"_ _a\"></span>t. <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs13fd\">Die folgend<span class=\"_ _d\"></span>e T<span class=\"_ _4\"></span>abe<span class=\"_ _1\"></span>lle zeigt de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>alue<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>at-Risk <span class=\"_ _d\"></span>(mit einem Konf<span class=\"_ _a\"></span>idenzn<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>eau<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>99<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%) <span class=\"_ _1\"></span>jen<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>fin<span class=\"_ _a\"></span>anziellen V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>werte, die </span></span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs13fe\">zum bei<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uleg<span class=\"_ _a\"></span>enden Zeit<span class=\"_ _a\"></span>wert bewertet <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs13ff\">Value-at-<span class=\"_ _1\"></span>Risk <span class=\"_ _2ad\"> </span><span class=\"fs7\">31.12<span class=\"_ _1\"></span>.2023<span class=\"_ _3ca\"> </span></span></div><div class=\"c w13 h2d gs1400\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in EU<span class=\"_ _1\"></span>R Mio.<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1401\">10 T<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Hal<span class=\"_ _1\"></span>ted<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _2f1\"> </span>781,9<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1402\">20 T<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Hal<span class=\"_ _1\"></span>ted<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _2f2\"> </span>1.105,8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1403\">60 T<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Hal<span class=\"_ _1\"></span>ted<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _2f2\"> </span>1.915,4<span class=\"_ _3ca\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "<div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gse76\">1</div><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gse77\">.10.<span class=\"ff5b\"> </span>Kreditrisik<span class=\"_ _a\"></span>o </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gse78\">Das <span class=\"_ _e\"></span>maximale<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Kredit<span class=\"_ _a\"></span>risiko, <span class=\"_ _e\"></span>dem <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>VIG-V<span class=\"_ _2\"></span>ersicheru<span class=\"_ _d\"></span>ngsgru<span class=\"_ _a\"></span>ppe<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ausgesetz<span class=\"_ _a\"></span>t <span class=\"_ _f\"> </span>ist, <span class=\"_ _3\"></span>entsprich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>IFRS-Ko<span class=\"_ _a\"></span>nzernbilanz </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gse79\">ausgewies<span class=\"_ _a\"></span>enen Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>en.<span class=\"_ _3ca\"> </span> </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gse7b\">Anteil Rati<span class=\"_ _1\"></span>ng des R<span class=\"_ _1\"></span>\u00fcckversiche<span class=\"_ _1\"></span>rers<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gse7c\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"c w28 h2d gse7d\"><div class=\"t m1 x0 h5f yaca ff5a fs1c fcb sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse7e\">AAA<span class=\"_ _1\"></span> <span class=\"_ _1f5\"> </span>4,95<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gse7f\">20,44<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse80\">AA <span class=\"_ _2a6\"> </span>39,53<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gse81\">27,42<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse82\">A <span class=\"_ _2a7\"> </span>48,62<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gse83\">47,76<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse84\">BBB<span class=\"_ _1\"></span> <span class=\"_ _1f5\"> </span>2,58<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gse85\">1,89<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse86\">BB <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2a8\"> </span>0,97<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gse87\">0,67<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse88\">Ke<span class=\"_ _1\"></span>in R<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> <span class=\"_ _2a9\"> </span>3,35<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gse89\">1,82<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gse8a\">Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>gute<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Bonit\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>R\u00fcc<span class=\"_ _a\"></span>kversicher<span class=\"_ _a\"></span>er  de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>VIG-<span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _12\"> </span>war<span class=\"_ _a\"></span>en  z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _12\"> </span>31. D<span class=\"_ _a\"></span>ezembe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> 2023<span class=\"_ _a\"></span>  und<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gse8b\">31. D<span class=\"_ _d\"></span>ezembe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> 2022<span class=\"_ _d\"></span> kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e W<span class=\"_ _a\"></span>ertberic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>igu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>bei den A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>teil<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n der <span class=\"_ _a\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>erfor<span class=\"_ _a\"></span>derlich. </div><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gs10d6\">2.6.<span class=\"ff5b\"> </span>Ausf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>llrisiko </div><div class=\"t m2 h28 ff57 fsa fc5 sc0 ls4 ws0 gs10d7\">Finanziel<span class=\"_ _d\"></span>le V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rb<span class=\"_ _a\"></span>indlichkeite<span class=\"_ _a\"></span>n </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10d8\">Finanziell<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>bi<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>chkeit<span class=\"_ _a\"></span>en, <span class=\"_ _12\"> </span>die<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>als <span class=\"_ _11\"> </span>designi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _10\"> </span>bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>zu <span class=\"_ _11\"> </span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _a\"></span>L <span class=\"_ _12\"> </span>klassi<span class=\"_ _d\"></span>fizie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _10\"> </span>sind,<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>sind<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>nen <span class=\"_ _10\"> </span>Ausfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10d9\">ausgeset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>el<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hes \u00fc<span class=\"_ _a\"></span>ber das Sons<span class=\"_ _a\"></span>tige Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> erfass<span class=\"_ _a\"></span>en w\u00e4r<span class=\"_ _a\"></span>e. </div><div class=\"t m2 h28 ff57 fsa fc5 sc0 ls4 ws0 gs10da\">Finanziel<span class=\"_ _d\"></span>le V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _a\"></span>genswert<span class=\"_ _d\"></span>e </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10db\">Das <span class=\"_ _f\"></span>ausgewies<span class=\"_ _a\"></span>ene <span class=\"_ _f\"> </span>Ausfall<span class=\"_ _d\"></span>risiko <span class=\"_ _e\"></span>bez<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _f\"> </span>sich <span class=\"_ _f\"></span>nu<span class=\"_ _d\"></span>r <span class=\"_ _f\"> </span>auf <span class=\"_ _f\"> </span>das <span class=\"_ _f\"> </span>risi<span class=\"_ _d\"></span>kobehaftet<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>Portfolio<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>des <span class=\"_ _f\"> </span>Konzerns <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _f\"></span>in <span class=\"_ _f\"> </span>Anhang<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>abe </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10dc\">2.5. Kon<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ati<span class=\"_ _d\"></span>onsrisiko a<span class=\"_ _a\"></span>uf Seite 93<span class=\"_ _a\"></span> dargestell<span class=\"_ _d\"></span>t. </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs10de\">Ausfallrisiko<span class=\"_ _1\"></span> <span class=\"_ _13d\"> </span><span class=\"fs7\">Verpfl<span class=\"_ _1\"></span>ichtend bewerte<span class=\"_ _1\"></span>t zu FVtPL<span class=\"_ _1\"></span> <span class=\"_ _20e\"> </span>Designie<span class=\"_ _1\"></span>rt bewert<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10df\">FVtPL<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10e0\">Anlei<span class=\"_ _1\"></span>hen<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10e1\">Investmentf<span class=\"_ _1\"></span>onds<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10e2\">Akt<span class=\"_ _1\"></span>ien<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10e3\">Anlei<span class=\"_ _1\"></span>hen<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs10e4\"><div class=\"t m2 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10e5\">Ma<span class=\"_ _1\"></span>x. A<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>llr<span class=\"_ _1\"></span>isik<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _22e\"> </span>899.582<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10e6\">1.457.52<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10e7\">403.289<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10e8\">211.078<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10e9\">Hin<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>gt<span class=\"_ _1\"></span>e Si<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erh<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>161.079<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10ea\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10eb\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs10ec\">5.246<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10ed\">D<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10ee\">ie <span class=\"_ _a\"></span>gem. <span class=\"_ _2\"></span>IF<span class=\"_ _1\"></span>RS 9<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>bildende <span class=\"_ _2\"></span>Risikovorso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>auf <span class=\"_ _a\"></span>Basis <span class=\"_ _a\"></span>des <span class=\"_ _2\"></span>Nominal<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _2\"></span>berec<span class=\"_ _a\"></span>hnet. <span class=\"_ _a\"></span>Aufgru<span class=\"_ _d\"></span>nd <span class=\"_ _a\"></span>desse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>kan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>ila<span class=\"_ _a\"></span>nz-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10ef\">wert, <span class=\"_ _d\"></span>vor all<span class=\"_ _d\"></span>em in d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r S<span class=\"_ _d\"></span>tufe 3, g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ger sei<span class=\"_ _a\"></span>n als die k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lier<span class=\"_ _a\"></span>te Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e. </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs10f0\">Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span><span class=\"fs7\">31.12<span class=\"_ _1\"></span>.2023 </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10f1\">AAA<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10f2\">AA<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10f3\">A<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10f4\">BBB<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10f5\">BB und </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10f6\">niedriger<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10f7\">Kei<span class=\"_ _1\"></span>n Rating<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10f8\">Bilanzwert<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10f9\">Risiko-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10fa\">vorsorge<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs10fb\"><div class=\"t m2 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10fc\">Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 1 <span class=\"_ _2e9\"> </span>3.103.90<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10fd\">6.341.60<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10fe\">7.636.69<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs10ff\">5.583.13<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1100\">960.371<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1101\">68.133<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1102\">23.693.8<span class=\"_ _1\"></span>46<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1103\">-28.89<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1104\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>3.10<span class=\"_ _1\"></span>3.904<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1105\">6.341.60<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1106\">7.636.69<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1107\">5.583.13<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1108\">960.371<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1109\">68.133<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs110a\">23.693.8<span class=\"_ _1\"></span>46<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs110b\">-28.898<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs110c\">Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 2 <span class=\"_ _248\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs110d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs110e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs110f\">6.391<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1110\">225.916<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1111\">63.820<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1112\">296.127<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1113\">-36.82<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1114\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1115\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1116\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1117\">6.391<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1118\">225.916<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1119\">63.820<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs111a\">296.127<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs111b\">-36.826<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs111c\">Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 3 <span class=\"_ _248\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs111d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs111e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs111f\">1.013<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1120\">22.520<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1121\">7.565<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1122\">31.098<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1123\">-106.8<span class=\"_ _1\"></span>88<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1124\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1125\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1126\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1127\">1.013<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1128\">22.520<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1129\">7.565<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs112a\">31.098<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs112b\">-106.888<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gs112c\">Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span><span class=\"fs7\">31.12<span class=\"_ _1\"></span>.2022 </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs112d\">AAA<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs112e\">AA<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs112f\">A<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1130\">BBB<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1131\">BB und </div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1132\">niedriger<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1133\">Kei<span class=\"_ _1\"></span>n Rating<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1134\">Bilanzwert<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1135\">Risiko-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1136\">vorsorge<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1137\"><div class=\"t m2 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1138\">Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 1 <span class=\"_ _2e9\"> </span>2.338.93<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1139\">5.907.93<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs113a\">7.113.55<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs113b\">5.487.78<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs113c\">869.149<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs113d\">76.286<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs113e\">21.793.6<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs113f\">-34.46<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1140\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>2.33<span class=\"_ _1\"></span>8.931<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1141\">5.907.93<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1142\">7.113.55<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1143\">5.487.78<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1144\">869.149<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1145\">76.286<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1146\">21.793.6<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1147\">-34.469<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1148\">Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 2 <span class=\"_ _225\"> </span>4.341<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1149\">3.757<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs114a\">3.039<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs114b\">19.661<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs114c\">373.531<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs114d\">91.862<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs114e\">496.191<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs114f\">-47.82<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1150\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _118\"> </span>4.341<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1151\">3.757<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1152\">3.039<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1153\">19.661<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1154\">373.531<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1155\">91.862<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1156\">496.191<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1157\">-47.824<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1158\">Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 3 <span class=\"_ _248\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1159\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs115a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs115b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs115c\">72.450<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs115d\">1.500<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs115e\">73.950<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs115f\">-88.56<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1160\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1161\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1162\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1163\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1164\">72.450<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1165\">1.500<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1166\">73.950<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1167\">-88.561<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1169\">Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2ea\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>23 </span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs116a\">  <span class=\"_ _ca\"> </span><span class=\"fs1c\">AA<span class=\"_ _1\"></span>A<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs116b\">AA<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs116c\">A<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs116d\">BBB<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs116e\">BB und </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs116f\">niedriger<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1170\">Kei<span class=\"_ _1\"></span>n Rating<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1171\">Brutto<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1172\">buchwert<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1173\">Risiko-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1174\">vorsorge<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1175\">Netto<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1176\">buchwert*<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1177\"><div class=\"t m1 x0 h5f y5c3 ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1178\">Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 1 <span class=\"_ _217\"> </span>10.944<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1179\">384.088<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs117a\">1.376.78<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs117b\">408.340<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs117c\">513.636<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs117d\">87.380<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs117e\">2.781.17<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs117f\">-45.79<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1180\">2.735.38<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1181\">Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _13a\"> </span>5<span class=\"_ _1\"></span>.426<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1182\">135.391<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1183\">111.360<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1184\">212.492<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1185\">9.831<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1186\">68.409<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1187\">542.909<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1188\">-528<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1189\">542.381<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs118a\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>511<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs118b\">237.512<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs118c\">438.375<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs118d\">61.277<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs118e\">217.384<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs118f\">18.971<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1190\">974.030<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1191\">-23.548<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1192\">950.482<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1193\">Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Gu<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1194\">bei<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>redi<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _144\"> </span>5.007<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1195\">11.185<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1196\">827.053<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1197\">134.571<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1198\">286.421<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1199\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs119a\">1.264.23<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs119b\">-21.714<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs119c\">1.242.52<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs119d\">Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 2 <span class=\"_ _22\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs119e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs119f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs11a0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs11a1\">122.700<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs11a2\">119.439<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs11a3\">242.139<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs11a4\">-14.33<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs11a5\">227.806<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11a6\">Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11a7\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11a8\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11a9\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11aa\">94.363<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11ab\">119.439<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11ac\">213.802<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11ad\">-14.005<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11ae\">199.797<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11af\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11b0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11b1\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11b2\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11b3\">28.337<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11b4\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11b5\">28.337<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11b6\">-328<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11b7\">28.009<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs11b8\">Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 3 <span class=\"_ _22\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs11b9\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs11ba\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs11bb\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs11bc\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs11bd\">7.816<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs11be\">7.816<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs11bf\">-7.688<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs11c0\">128<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11c1\">Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11c2\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11c3\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11c4\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11c5\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11c6\">7.816<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11c7\">7.816<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11c8\">-7.688<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs11c9\">128<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs11ca\">*Der Nettobuchwert <span class=\"_ _a\"></span>entspricht dem maximalen Ausfallr<span class=\"_ _d\"></span>isiko<span class=\"_ _1\"></span> vor Abzug etwaig gehal<span class=\"_ _d\"></span>tener Sicherh<span class=\"_ _a\"></span>eiten.<span class=\"_ _1\"></span> </div><div class=\"t m1 h5e ff58 fs22 fcc sc0 ls4 ws0 gs11cb\">Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2ea\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>22 </span></div><div class=\"t m1 h5e ff58 fs22 fcc sc0 ls4 ws0 gs11cc\">  <span class=\"_ _ca\"> </span><span class=\"fs1c\">AA<span class=\"_ _1\"></span>A<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11cd\">AA<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11ce\">A<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11cf\">BBB<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11d0\">BB und </div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11d1\">niedriger<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11d2\">Kei<span class=\"_ _1\"></span>n Rating<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11d3\">Brutto<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11d4\">buchwert<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11d5\">Risiko-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11d6\">vorsorge<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11d7\">Netto<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11d8\">buchwert*<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs11d9\"><div class=\"t m1 x0 h5f y876 ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11da\">Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 1 <span class=\"_ _217\"> </span>12.641<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11db\">411.590<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11dc\">1.123.02<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11dd\">429.757<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11de\">424.589<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11df\">69.908<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11e0\">2.471.50<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11e1\">-9.710<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11e2\">2.461.79<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11e3\">Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _13a\"> </span>5<span class=\"_ _1\"></span>.587<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11e4\">138.797<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11e5\">166.122<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11e6\">201.059<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11e7\">9.973<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11e8\">50.758<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11e9\">572.296<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11ea\">-855<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11eb\">571.441<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11ec\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11ed\">218.822<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11ee\">406.318<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11ef\">58.106<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11f0\">152.622<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11f1\">19.150<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11f2\">855.018<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11f3\">-4.776<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11f4\">850.242<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11f5\">Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Gu<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11f6\">bei<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>redi<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _144\"> </span>7.054<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11f7\">53.971<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11f8\">550.583<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11f9\">170.592<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11fa\">261.994<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11fb\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11fc\">1.044.19<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11fd\">-4.079<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs11fe\">1.040.11<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs11ff\">Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 2 <span class=\"_ _22\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1200\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1201\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1202\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1203\">152.162<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1204\">122.324<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1205\">274.486<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1206\">-19.23<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1207\">255.248<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1208\">Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1209\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs120a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs120b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs120c\">110.209<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs120d\">122.324<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs120e\">232.533<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs120f\">-15.123<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1210\">217.410<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1211\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1212\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1213\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1214\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1215\">41.953<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1216\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1217\">41.953<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1218\">-4.115<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1219\">37.838<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs121a\">Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 3 <span class=\"_ _22\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs121b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs121c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs121d\">333<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs121e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs121f\">2.001<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1220\">2.334<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1221\">-1.900<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1222\">434<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1223\">Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1224\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1225\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1226\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1227\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1228\">2.001<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1229\">2.001<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs122a\">-1.900<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs122b\">101<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs122c\">Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Gu<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs122d\">bei<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>redi<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _2e\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs122e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs122f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1230\">333<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1231\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1232\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1233\">333<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1234\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1235\">333<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs1236\">*Der Nettobuchwert <span class=\"_ _a\"></span>entspricht dem maximalen Ausfallr<span class=\"_ _d\"></span>isiko<span class=\"_ _1\"></span> vor Abzug etwaig gehal<span class=\"_ _d\"></span>tener Sicherh<span class=\"_ _a\"></span>eiten.<span class=\"_ _1\"></span> </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1237\">Wertbericht<span class=\"_ _1\"></span>igungsta<span class=\"_ _1\"></span>belle<span class=\"_ _1\"></span> <span class=\"_ _151\"> </span><span class=\"fs1c\">31.12.2023<span class=\"_ _1\"></span> </span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1238\">IFRS 9 bewe<span class=\"_ _1\"></span>rtete<span class=\"_ _1\"></span> Forderungen<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span><span class=\"fs1c\">F\u00e4ll<span class=\"_ _1\"></span>ig, nicht </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1239\">\u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs123a\">1\u201330 <span class=\"_ _1\"></span>Tage </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs123b\">\u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs123c\">31\u201390<span class=\"_ _1\"></span> Tage </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs123d\">\u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs123e\">Mehr als 90 Tage </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs123f\">\u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1240\">Summe<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1241\"><div class=\"t m1 x0 h5f y67d ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1242\">For<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n f<span class=\"_ _1\"></span>\u00fcr <span class=\"_ _1\"></span>Die<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>stle<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n (IF<span class=\"_ _1\"></span>RS<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>5)<span class=\"_ _1\"></span> <span class=\"_ _10b\"> </span>38<span class=\"_ _1\"></span>.552<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1243\">645<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1244\">167<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1245\">15<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1246\">39.379<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1247\">Brut<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>chw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _8e\"> </span>38.554<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1248\">648<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1249\">169<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs124a\">93<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs124b\">39.464<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs124c\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>kov<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e <span class=\"_ _235\"> </span>-2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs124d\">-3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs124e\">-2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs124f\">-78<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1250\">-85<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1251\">For<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzie<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>lea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _1c3\"> </span>55.326<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1252\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1253\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1254\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1255\">55.326<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1256\">Brut<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>chw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _8e\"> </span>55.326<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1257\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1258\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1259\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs125a\">55.326<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs125b\">An<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS<span class=\"_ _1\"></span> 9 <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wer<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Fo<span class=\"_ _1\"></span>rde<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>unge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _ad\"> </span>301.8<span class=\"_ _1\"></span>34<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs125c\">3.548<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs125d\">2.144<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs125e\">16.726<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs125f\">324.252<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1260\">Brut<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>chw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _2ec\"> </span>317.569<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1261\">3.916<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1262\">2.170<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1263\">21.929<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1264\">345.584<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1265\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>kov<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e <span class=\"_ _90\"> </span>-15.735<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1266\">-368<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1267\">-26<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1268\">-5.203<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1269\">-21.332<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs126a\">Summe <span class=\"_ _2ed\"> </span>395.712<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs126b\">4.193<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs126c\">2.311<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs126d\">16.741<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs126e\">418.957<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs126f\">Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>\u2013 B<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>db<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1fc\"> </span>0,01<span class=\"fs26\"> </span>%\u2013100,0<span class=\"_ _1\"></span>0<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1270\">0,84<span class=\"fs26\"> </span>%\u2013<span class=\"_ _1\"></span>62,00<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1271\">2,07<span class=\"fs26\"> </span>%\u2013<span class=\"_ _1\"></span>100,00<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1272\">1,53<span class=\"fs26\"> </span>%\u2013<span class=\"_ _1\"></span>100,00<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5e ff58 fs22 fcc sc0 ls4 ws0 gs1274\">Wertbericht<span class=\"_ _1\"></span>igungsta<span class=\"_ _1\"></span>belle<span class=\"_ _1\"></span> <span class=\"_ _151\"> </span><span class=\"fs1c\">31.1<span class=\"_ _1\"></span>2.2022 </span></div><div class=\"t m1 h5e ff58 fs22 fcc sc0 ls4 ws0 gs1275\">IFRS 9 bewe<span class=\"_ _1\"></span>rtete<span class=\"_ _1\"></span> Forderungen<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span><span class=\"fs1c\">F<span class=\"_ _1\"></span>\u00e4lli<span class=\"_ _1\"></span>g, nicht </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1276\">\u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1277\">1\u201330 <span class=\"_ _1\"></span>Tage </div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1278\">\u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1279\">31\u201390<span class=\"_ _1\"></span> Tage </div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs127a\">\u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs127b\">Mehr als 90 Tage </div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs127c\">\u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs127d\">Summe<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs127e\"><div class=\"t m1 x0 h5f y5c3 ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs127f\">Ford<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r D<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>tl<span class=\"_ _1\"></span>eistu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> (I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>) <span class=\"_ _102\"> </span>21.224<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1280\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1281\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1282\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1283\">21.224<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1284\">Brut<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>chw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _8e\"> </span>21.347<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1285\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1286\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1287\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1288\">21.347<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1289\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>kov<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e <span class=\"_ _22e\"> </span>-123<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs128a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs128b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs128c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs128d\">-123<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs128e\">Ford<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>asin<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _13f\"> </span>55.918<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs128f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1290\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1291\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1292\">55.918<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1293\">Brut<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>chw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _8e\"> </span>55.918<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1294\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1295\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1296\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1297\">55.918<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1298\">And<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> For<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>308.285<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1299\">5.570<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs129a\">2.764<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs129b\">11.941<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs129c\">328.560<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs129d\">Brut<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>chw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _2ec\"> </span>3<span class=\"_ _1\"></span>11.105<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs129e\">5.897<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs129f\">2.780<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs12a0\">15.015<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs12a1\">334.797<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs12a2\">Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>kov<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e <span class=\"_ _274\"> </span>-2.8<span class=\"_ _1\"></span>20<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs12a3\">-327<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs12a4\">-16<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs12a5\">-3.074<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs12a6\">-6.237<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs12a7\">Summe <span class=\"_ _2ed\"> </span>3<span class=\"_ _1\"></span>85.427<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs12a8\">5.570<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs12a9\">2.764<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs12aa\">11.941<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs12ab\">405.702<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs12ac\">Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>\u2013 B<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>db<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1b4\"> </span>0,45<span class=\"fs26\"> </span>%\u20132<span class=\"_ _1\"></span>5,00<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs12ad\">0,10<span class=\"fs26\"> </span>%\u2013<span class=\"_ _1\"></span>62,00<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs12ae\">2,34<span class=\"fs26\"> </span>%\u2013<span class=\"_ _1\"></span>50,00<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs12af\">4,44<span class=\"fs26\"> </span>%\u2013<span class=\"_ _1\"></span>100,00<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs12b0\">Im Gesch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ftsjah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> wurd<span class=\"_ _a\"></span>en Anlei<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en be<span class=\"_ _d\"></span>wertet z<span class=\"_ _d\"></span>u FVtOCI in H\u00f6he von TEU<span class=\"_ _a\"></span>R 11.456 <span class=\"_ _d\"></span>als Si<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>herheit f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erbin<span class=\"_ _d\"></span>dlich<span class=\"_ _d\"></span>keiten o<span class=\"_ _a\"></span>der </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs3fd\">Eventualv<span class=\"_ _a\"></span>erbindlichkeit<span class=\"_ _a\"></span>en gestell<span class=\"_ _a\"></span>t. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "<div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gse8d\">1.11.<span class=\"ff5b\"> </span>Liquid<span class=\"_ _a\"></span>it\u00e4tsrisik<span class=\"_ _1\"></span>o </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gse8e\">Undiskontierte<span class=\"_ _1\"></span> Nettoza<span class=\"_ _1\"></span>hlung<span class=\"_ _1\"></span>sstr\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _eb\"> </span><span class=\"fs1c\">31.12.2023 </span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gse8f\">Ausgestell<span class=\"_ _1\"></span>te Versiche<span class=\"_ _1\"></span>rungs<span class=\"_ _1\"></span>vertr\u00e4ge <span class=\"_ _8c\"> </span><span class=\"fs1c\">GMM<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gse90\">VFA<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gse91\">Summe<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gse92\"><div class=\"t m1 x0 h5f yada ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse93\">Ein <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>er <span class=\"_ _8d\"> </span>-199.<span class=\"_ _1\"></span>964<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse94\">-1.441.78<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse95\">-1.641.75<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse96\">Zw<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re s<span class=\"_ _1\"></span>p\u00e4<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r <span class=\"_ _2aa\"> </span>-94.897<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse97\">-1.140.69<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse98\">-1.235.59<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse99\">Dr<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re s<span class=\"_ _1\"></span>p\u00e4<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r <span class=\"_ _277\"> </span>-62.586<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse9a\">-995.471<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse9b\">-1.058.05<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse9c\">Vie<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4te<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _277\"> </span>-9<span class=\"_ _1\"></span>5.365<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse9d\">-936.965<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse9e\">-1.032.33<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gse9f\">F\u00fcnf<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Jahr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4ter<span class=\"_ _1\"></span> <span class=\"_ _27b\"> </span>-97.1<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsea0\">-1.066.29<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsea1\">-1.163.41<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsea2\">Na<span class=\"_ _1\"></span>ch f\u00fc<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>f J<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _2ab\"> </span>-2.824.91<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsea3\">-33.121.1<span class=\"_ _1\"></span>60<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsea4\">-35.946.0<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsea5\">Summe <span class=\"_ _84\"> </span>-3.374.849<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsea6\">-38.70<span class=\"_ _1\"></span>2.369<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsea7\">-42.07<span class=\"_ _1\"></span>7.218<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gsea8\">Undiskontierte<span class=\"_ _1\"></span> Nettoza<span class=\"_ _1\"></span>hlung<span class=\"_ _1\"></span>sstr\u00f6me<span class=\"_ _1\"></span> <span class=\"_ _293\"> </span><span class=\"fs1c\">31.12.2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gsea9\">Gehalte<span class=\"_ _1\"></span>ne R\u00fcckve<span class=\"_ _1\"></span>rsi<span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>herungsvert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _97\"> </span><span class=\"fs1c\">G<span class=\"_ _1\"></span>MM<span class=\"_ _3ca\"> </span></span></div><div class=\"c w1f h2d gseaa\"><div class=\"t m1 x0 h5f y88c ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gseab\">Ein <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>er <span class=\"_ _2ac\"> </span>236.062<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gseac\">Zw<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re s<span class=\"_ _1\"></span>p\u00e4<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r <span class=\"_ _2ad\"> </span>115.894<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsead\">Dr<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re s<span class=\"_ _1\"></span>p\u00e4<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r <span class=\"_ _2ae\"> </span>57.721<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gseae\">Vie<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4te<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2af\"> </span>35.370<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gseaf\">F\u00fcnf<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Jahr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>\u00e4ter<span class=\"_ _1\"></span> <span class=\"_ _2b0\"> </span>21.212<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gseb0\">Na<span class=\"_ _1\"></span>ch f\u00fc<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>f J<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _2ae\"> </span>77.463<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gseb1\">Summe <span class=\"_ _2b1\"> </span>543.722<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gseb2\">Das <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>iquidit<span class=\"_ _a\"></span>\u00e4t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko, <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>lc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>urch <span class=\"_ _2\"></span>Betr\u00e4ge <span class=\"_ _2\"></span>entsteht, <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>Au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>forderung <span class=\"_ _2\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zahlen <span class=\"_ _a\"></span>sind, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>mittels <span class=\"_ _2\"></span>des <span class=\"_ _a\"></span>Effekts <span class=\"_ _2\"></span>aus <span class=\"_ _a\"></span>dem </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gseb3\">Masse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sto<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o  von  Lebensv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherungen  simulier<span class=\"_ _d\"></span>t.  Die  Parameter <span class=\"_ _7\"> </span>d<span class=\"_ _a\"></span>af\u00fcr  w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _7\"> </span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chend  Art<span class=\"_ _1\"></span>ik<span class=\"_ _a\"></span>el <span class=\"_ _7\"> </span>14<span class=\"_ _a\"></span>2 <span class=\"_ _7\"> </span>(6)  der </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gseb4\">Delegiert<span class=\"_ _a\"></span>enveror<span class=\"_ _a\"></span>dnung <span class=\"_ _1\"></span>der EU-Kommissi<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Numm<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>201<span class=\"_ _a\"></span>5/35<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>angew<span class=\"_ _d\"></span>andt. <span class=\"_ _1\"></span>Im Falle <span class=\"_ _1\"></span>des <span class=\"_ _3\"></span>M<span class=\"_ _a\"></span>assensto<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nos <span class=\"_ _1\"></span>erh\u00f6he<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>die </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gseb5\">Best-Estim<span class=\"_ _a\"></span>ate-Rese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 1.57<span class=\"_ _a\"></span>3,2 Mio. <span class=\"_ _a\"></span>Unter I<span class=\"_ _a\"></span>FRS <span class=\"_ _a\"></span>w\u00fcrde <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fig <span class=\"_ _a\"></span>zu <span class=\"_ _d\"></span>einem <span class=\"_ _a\"></span>signifi<span class=\"_ _a\"></span>kant posi<span class=\"_ _d\"></span>ti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fekt in <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>r </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gseb6\">Gewinn- <span class=\"_ _a\"></span>und V<span class=\"_ _a\"></span>erlust<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>chnung d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>e Au<span class=\"_ _1\"></span>fl\u00f6<span class=\"_ _a\"></span>sung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertragli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he Se<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>vicem<span class=\"_ _d\"></span>arge <span class=\"_ _a\"></span>kommen.<span class=\"_ _a\"></span> </div><div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs12b2\">2.7.<span class=\"ff5b\"> </span>Liquid<span class=\"_ _a\"></span>it\u00e4<span class=\"_ _1\"></span>tsrisiko </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs12b3\">F\u00e4lligke<span class=\"_ _1\"></span>itsanalyse <span class=\"_ _94\"> </span><span class=\"fs1c\">31.12.2023 </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12b4\">&lt;1 Jahr<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12b5\">&gt;1 Jahr\u2013<span class=\"_ _1\"></span>5 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12b6\">&gt;5\u201310<span class=\"_ _1\"></span> Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12b7\">&gt;10 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12b8\">Ohne F\u00e4lligk<span class=\"_ _1\"></span>eit<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12b9\">Bilanzwert<span class=\"_ _1\"></span> exkl. </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12ba\">Risikovorsorge<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs12bb\"><div class=\"t m1 x0 h5f y9bf ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12bc\">Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12bd\">\u00e4qu<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _58\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12be\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12bf\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12c0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12c1\">1.558.10<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12c2\">1.558.10<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12c3\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _49\"> </span>3.589.517<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12c4\">10.188.0<span class=\"_ _1\"></span>34<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12c5\">8.718.48<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12c6\">6.504.46<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12c7\">9.057.54<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12c8\">38.058.0<span class=\"_ _1\"></span>50<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12c9\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _70\"> </span>1.490.415<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12ca\">619.738<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12cb\">276.158<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12cc\">644.820<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12cd\">3.031.13<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12ce\">Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _140\"> </span>191.9<span class=\"_ _1\"></span>99<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12cf\">111.953<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12d0\">95.146<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12d1\">365.429<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12d2\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12d3\">764.527<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12d4\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>228.3<span class=\"_ _1\"></span>49<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12d5\">314.773<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12d6\">179.977<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12d7\">279.268<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12d8\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12d9\">1.002.36<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12da\">Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Gu<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12db\">Kred<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>tut<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _116\"> </span>1.070.067<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12dc\">193.012<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12dd\">1.035<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12de\">123<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12df\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12e0\">1.264.23<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12e1\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>1.929<span class=\"_ _1\"></span>.022<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12e2\">8.747.43<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12e3\">8.017.05<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12e4\">5.327.55<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12e5\">399.293<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12e6\">24.420.3<span class=\"_ _1\"></span>64<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12e7\">Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12e8\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12e9\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12ea\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12eb\">399.293<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12ec\">399.293<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12ed\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _207\"> </span>1.<span class=\"_ _1\"></span>929.022<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12ee\">8.747.43<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12ef\">8.017.05<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12f0\">5.327.55<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12f1\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12f2\">24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12f3\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _106\"> </span>1<span class=\"_ _1\"></span>70.080<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12f4\">820.858<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12f5\">425.278<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12f6\">532.085<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12f7\">8.658.25<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs12f8\">10.606.5<span class=\"_ _1\"></span>55<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12f9\">Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12fa\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12fb\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12fc\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12fd\">484.219<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12fe\">484.219<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs12ff\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>168.4<span class=\"_ _1\"></span>01<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1300\">804.458<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1301\">424.314<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1302\">532.085<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1303\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1304\">1.929.25<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1305\">In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _14a\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1306\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1307\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1308\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1309\">8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs130a\">8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs130b\">De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>1.679<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs130c\">16.400<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs130d\">964<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs130e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs130f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1310\">19.043<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1311\">Summe <span class=\"_ _b9\"> </span>3.589.<span class=\"_ _1\"></span>517<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1312\">10.188.0<span class=\"_ _1\"></span>34<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1313\">8.718.48<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1314\">6.504.46<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1315\">10.615.6<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1316\">39.616.1<span class=\"_ _1\"></span>57<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1317\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-149.4<span class=\"_ _1\"></span>95<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1318\">-731.3<span class=\"_ _1\"></span>18<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1319\">-345.7<span class=\"_ _1\"></span>61<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs131a\">-1.169<span class=\"_ _1\"></span>.747<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs131b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs131c\">-2.396<span class=\"_ _1\"></span>.321<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs131d\">Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>-103.091<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs131e\">-506.192<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs131f\">-200.000<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1320\">-500.000<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1321\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1322\">-1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1323\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1324\">ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _201\"> </span>-6.950<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1325\">-158.406<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1326\">-80.025<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1327\">-61.500<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1328\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1329\">-306.881<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs132a\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-9.646<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs132b\">-3.625<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs132c\">-40.879<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs132d\">-525.758<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs132e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs132f\">-579.908<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1330\">Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span>-2<span class=\"_ _1\"></span>9.029<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1331\">-62.759<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1332\">-24.121<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1333\">-82.489<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1334\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1335\">-198.398<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1336\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1337\">FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _21a\"> </span>-72<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1338\">-336<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1339\">-147<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs133a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs133b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs133c\">-555<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs133d\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _44\"> </span>-707<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs133e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs133f\">-589<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1340\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1341\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1342\">-1.296<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5e ff58 fs22 fcc sc0 ls4 ws0 gs1344\">F\u00e4lligke<span class=\"_ _1\"></span>itsanalyse <span class=\"_ _94\"> </span><span class=\"fs1c\">31.12.2022 </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1345\">&lt;1 Jahr<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1346\">&gt;1 Jahr\u2013<span class=\"_ _1\"></span>5 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1347\">&gt;5\u201310<span class=\"_ _1\"></span> Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1348\">&gt;10 Jahre<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1349\">Ohne F\u00e4lligk<span class=\"_ _1\"></span>eit<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs134a\">Bilanzwert<span class=\"_ _1\"></span> exkl. </div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs134b\">Risikovorsorge<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs134c\"><div class=\"t m1 x0 h5f y5c3 ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs134d\">Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs134e\">\u00e4qu<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs134f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1350\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1351\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1352\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1353\">2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1354\">2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1355\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _49\"> </span>3.009.961<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1356\">9.686.31<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1357\">7.901.56<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1358\">6.375.96<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1359\">8.871.02<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs135a\">35.844.8<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs135b\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _70\"> </span>1.219.488<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs135c\">650.680<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs135d\">256.955<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs135e\">621.205<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs135f\">2.748.32<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1360\">Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _140\"> </span>145.8<span class=\"_ _1\"></span>87<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1361\">201.874<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1362\">86.413<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1363\">372.656<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1364\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1365\">806.830<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1366\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>109.5<span class=\"_ _1\"></span>14<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1367\">371.555<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1368\">167.476<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1369\">248.426<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs136a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs136b\">896.971<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs136c\">Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Gu<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs136d\">Kred<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>tut<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs136e\">964.087<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs136f\">77.251<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1370\">3.066<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1371\">123<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1372\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1373\">1.044.52<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1374\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>1.562<span class=\"_ _1\"></span>.933<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1375\">8.265.29<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1376\">7.227.23<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1377\">5.308.31<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1378\">237.442<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1379\">22.601.2<span class=\"_ _1\"></span>16<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs137a\">Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs137b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs137c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs137d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs137e\">237.442<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs137f\">237.442<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1380\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _207\"> </span>1.<span class=\"_ _1\"></span>562.933<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1381\">8.265.29<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1382\">7.227.23<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1383\">5.308.31<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1384\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1385\">22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1386\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _106\"> </span>2<span class=\"_ _1\"></span>27.540<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1387\">770.348<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1388\">417.373<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1389\">446.449<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs138a\">8.633.57<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs138b\">10.495.2<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs138c\">Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs138d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs138e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs138f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1390\">477.686<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1391\">477.686<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1392\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>223.7<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1393\">745.772<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1394\">417.074<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1395\">446.449<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1396\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1397\">1.833.02<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1398\">In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _14a\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1399\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs139a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs139b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs139c\">8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs139d\">8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs139e\">De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>3.808<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs139f\">24.576<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13a0\">299<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13a1\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13a2\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13a3\">28.683<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs13a4\">Summe <span class=\"_ _b9\"> </span>3.009.<span class=\"_ _1\"></span>961<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs13a5\">9.686.31<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs13a6\">7.901.56<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs13a7\">6.375.96<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs13a8\">11.186.2<span class=\"_ _1\"></span>40<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs13a9\">38.160.0<span class=\"_ _1\"></span>52<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs13aa\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-558.4<span class=\"_ _1\"></span>79<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs13ab\">-772.0<span class=\"_ _1\"></span>47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs13ac\">-181.9<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs13ad\">-1.400<span class=\"_ _1\"></span>.134<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs13ae\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs13af\">-2.912<span class=\"_ _1\"></span>.614<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13b0\">Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>-512.611<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13b1\">-576.670<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13b2\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13b3\">-700.000<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13b4\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13b5\">-1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13b6\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13b7\">ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13b8\">-6.848<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13b9\">-132.825<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13ba\">-130.725<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13bb\">-73.500<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13bc\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13bd\">-343.898<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13be\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-9.641<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13bf\">-3.624<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13c0\">-29.378<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13c1\">-550.475<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13c2\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13c3\">-593.118<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13c4\">Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span>-2<span class=\"_ _1\"></span>6.875<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13c5\">-58.574<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13c6\">-21.518<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13c7\">-76.159<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13c8\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13c9\">-183.126<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13ca\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu </div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13cb\">FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _21a\"> </span>-71<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13cc\">-354<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13cd\">-147<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13ce\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13cf\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13d0\">-572<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13d1\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _243\"> </span>-2.433<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13d2\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13d3\">-186<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13d4\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13d5\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs13d6\">-2.619<span class=\"_ _3ca\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "2.<span class=\"_ _7\"> </span>FINANZIEL<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>E <span class=\"_ _a\"></span>VERM\u00d6GEN<span class=\"_ _a\"></span>SW<span class=\"_ _1\"></span>ER<span class=\"_ _a\"></span>TE UND <span class=\"_ _a\"></span>VERBIND<span class=\"_ _d\"></span>LICHKEITE<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span> SOWIE <span class=\"_ _2\"></span>ANDERE NACH IFRS<span class=\"_ _d\"></span> 9 BEWER<span class=\"_ _a\"></span>TETE BILANZPOSTE<span class=\"_ _a\"></span>N<span class=\"_ _3ca\"> </span>Die  ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wa<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  Bil<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>-  und  B<span class=\"_ _a\"></span>ewertungsm<span class=\"_ _a\"></span>ethoden  si<span class=\"_ _a\"></span>nd  in  de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>  Anh<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>angabe  25.4.<span class=\"_ _a\"></span>  Finanzins<span class=\"_ _a\"></span>trumente <span class=\"_ _12\"> </span>ab Seite 163 d<span class=\"_ _a\"></span>argelegt.<span class=\"_ _a\"></span> Kurzbeze<span class=\"_ _1\"></span>ichnung <span class=\"_ _71\"> </span><span class=\"fs7\">L<span class=\"_ _1\"></span>angbezeichnun<span class=\"_ _1\"></span>g <span class=\"_ _154\"> </span>Englis<span class=\"_ _1\"></span>che Langbez<span class=\"_ _1\"></span>eichnung </span>Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _20c\"> </span>Bewertet z<span class=\"_ _1\"></span>u fortgef\u00fch<span class=\"_ _1\"></span>rten Ans<span class=\"_ _1\"></span>chaffungskosten <span class=\"_ _d5\"> </span>Measured<span class=\"_ _1\"></span> at Amortised Costs<span class=\"_ _1\"></span> Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>Erfolgsn<span class=\"_ _1\"></span>eutral zum b<span class=\"_ _1\"></span>eizulegen<span class=\"_ _1\"></span>den Zeitwert bew<span class=\"_ _1\"></span>ertet <span class=\"_ _51\"> </span>Measured at Fair <span class=\"_ _1\"></span>Value through<span class=\"_ _1\"></span> Other Comp<span class=\"_ _1\"></span>rehensiv<span class=\"_ _1\"></span>e Income Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _30\"> </span>Erfolgswirksam zum<span class=\"_ _1\"></span> beizulegen<span class=\"_ _1\"></span>den Zeitwert bew<span class=\"_ _1\"></span>ertet <span class=\"_ _67\"> </span>M<span class=\"_ _1\"></span>easured at Fair <span class=\"_ _1\"></span>Value through P<span class=\"_ _1\"></span>rofit and<span class=\"_ _1\"></span> Loss Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>Designiert erfolgsneu<span class=\"_ _1\"></span>tral zum b<span class=\"_ _1\"></span>eizulegend<span class=\"_ _1\"></span>en Zeitwert bewe<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> Designated<span class=\"_ _1\"></span> measured at Fair <span class=\"_ _1\"></span>Value throug<span class=\"_ _1\"></span>h Othe<span class=\"_ _1\"></span>r Comprehens<span class=\"_ _1\"></span>ive Income<span class=\"_ _1\"></span> Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _99\"> </span>Desig<span class=\"_ _1\"></span>niert erfolgswir<span class=\"_ _1\"></span>ksam zum<span class=\"_ _1\"></span> beizuleg<span class=\"_ _1\"></span>enden Zeitwert b<span class=\"_ _1\"></span>ewertet <span class=\"_ _2b2\"> </span>Designated<span class=\"_ _1\"></span> measured at Fair <span class=\"_ _1\"></span>Value throug<span class=\"_ _1\"></span>h Profit <span class=\"_ _1\"></span>and Loss EC<span class=\"_ _1\"></span>L <span class=\"_ _167\"> </span>R<span class=\"_ _1\"></span>isikovorsorge<span class=\"_ _1\"></span> <span class=\"_ _1e1\"> </span>Expected Credit <span class=\"_ _1\"></span>Loss<span class=\"_ _1\"></span> FV <span class=\"_ _1c3\"> </span>Beiz<span class=\"_ _1\"></span>ulegend<span class=\"_ _1\"></span>er Zeitwert <span class=\"_ _218\"> </span>Fair Value<span class=\"_ _1\"></span> SPP<span class=\"_ _1\"></span>I <span class=\"_ _1fe\"> </span>Vertraglich ve<span class=\"_ _1\"></span>reinbarte <span class=\"_ _1\"></span>Zahlungs<span class=\"_ _1\"></span>str\u00f6me <span class=\"_ _44\"> </span>S<span class=\"_ _1\"></span>olely Payments<span class=\"_ _1\"></span> of Principal an<span class=\"_ _1\"></span>d Interest<span class=\"_ _1\"></span> Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> Verpflichtend<span class=\"_ _1\"></span> erfolgsneutral z<span class=\"_ _1\"></span>um beiz<span class=\"_ _1\"></span>ulegenden<span class=\"_ _1\"></span> Zeitwert bewertet Mandatorily measu<span class=\"_ _1\"></span>red at <span class=\"_ _1\"></span>Fair Value throug<span class=\"_ _1\"></span>h Other Comprehens<span class=\"_ _1\"></span>ive Income<span class=\"_ _1\"></span> Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> Verpflichtend<span class=\"_ _1\"></span> erfolgswirks<span class=\"_ _1\"></span>am zum<span class=\"_ _1\"></span> beizuleg<span class=\"_ _1\"></span>enden Zeitwert bewertet Mandatorily measu<span class=\"_ _1\"></span>red at <span class=\"_ _1\"></span>Fair Value throug<span class=\"_ _1\"></span>h Profit and <span class=\"_ _1\"></span>Loss 2.1.<span class=\"ff5b\"> </span>\u00dcbersicht<span class=\"_ _a\"></span> Bewe<span class=\"_ _1\"></span>rtung und Sta<span class=\"_ _1\"></span>nd Risiko<span class=\"_ _1\"></span>vorsorge<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2023 <span class=\"_ _1de\"> </span><span class=\"fc9\">31.12.<span class=\"_ _1\"></span>2022 </span></span>Bilanzwert<span class=\"_ _3ca\"> </span>Risikovorsorge<span class=\"_ _1\"></span> Brutto<span class=\"_ _3ca\"> </span>Bilanzwert<span class=\"_ _3ca\"> </span>Risikovorsorge<span class=\"_ _1\"></span> Brutto<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bewerte<span class=\"_ _1\"></span>t zu AC Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _139\"> </span>5.029<span class=\"_ _1\"></span>.612<span class=\"_ _3ca\"> </span>-89.22<span class=\"_ _1\"></span>8<span class=\"_ _ba\"> </span><span class=\"fc9\">5.475.609<span class=\"_ _3ca\"> </span></span>-37.20<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span>1.5<span class=\"_ _1\"></span>58.107<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _248\"> </span>3.031.131<span class=\"_ _3ca\"> </span>-67.811<span class=\"_ _ba\"> </span><span class=\"fc9\">2.74<span class=\"_ _1\"></span>8.328<span class=\"_ _3ca\"> </span></span>-30.848<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _135\"> </span>440.<span class=\"_ _1\"></span>374<span class=\"_ _3ca\"> </span>-21.417<span class=\"_ _13a\"> </span><span class=\"fc9\">412.062<span class=\"_ _3ca\"> </span></span>-6.360<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>bin<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hke<span class=\"_ _1\"></span>ite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _126\"> </span>-2.981.6<span class=\"_ _1\"></span>84<span class=\"_ _11d\"> </span><span class=\"fc9\">-3.467<span class=\"_ _1\"></span>.443<span class=\"_ _3ca\"> </span></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>-2.39<span class=\"_ _1\"></span>4.470<span class=\"_ _13e\"> </span><span class=\"fc9\">-2.909.423<span class=\"_ _3ca\"> </span></span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b3\"> </span>-587.214<span class=\"_ _1b4\"> </span><span class=\"fc9\">-558<span class=\"_ _1\"></span>.020<span class=\"_ _3ca\"> </span></span>Bewerte<span class=\"_ _1\"></span>t zu FVtOCI Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>24.0<span class=\"_ _1\"></span>21.071<span class=\"_ _3ca\"> </span>-172.6<span class=\"_ _1\"></span>13<span class=\"_ _1e0\"> </span><span class=\"fc9\">22.36<span class=\"_ _1\"></span>3.774<span class=\"_ _3ca\"> </span></span>-170.8<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _201\"> </span>24.021.07<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-172.613<span class=\"_ _1ac\"> </span><span class=\"fc9\">22.363.77<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></span>-170.854<span class=\"_ _3ca\"> </span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _154\"> </span>399.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _162\"> </span>399<span class=\"_ _1\"></span>.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Bewerte<span class=\"_ _1\"></span>t zu FVtPL Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _201\"> </span>10.393.73<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _19e\"> </span>-1.29<span class=\"_ _1\"></span>6<span class=\"_ _14b\"> </span><span class=\"fc9\">-2.<span class=\"_ _1\"></span>619<span class=\"_ _3ca\"> </span></span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _162\"> </span>212<span class=\"_ _1\"></span>.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _125\"> </span>-555<span class=\"_ _1be\"> </span><span class=\"fc9\">-572<span class=\"_ _3ca\"> </span></span>2.2.<span class=\"ff5b\"> </span>Kategorien un<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _a\"></span>ge<span class=\"_ _1\"></span>n Verm\u00f6gen<span class=\"_ _1\"></span>swerte<span class=\"_ _1\"></span> <span class=\"_ _27f\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>4.940.384<span class=\"_ _3ca\"> </span>5.438.40<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span>1.558.10<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _28b\"> </span>7<span class=\"_ _1\"></span>42.306<span class=\"_ _3ca\"> </span>788.952<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b5\"> </span>978.491<span class=\"_ _3ca\"> </span>888.080<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2b6\"> </span>1.242.52<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.040.44<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _182\"> </span>418.957<span class=\"_ _3ca\"> </span>405.702<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _297\"> </span>2<span class=\"_ _1\"></span>4.420.364<span class=\"_ _3ca\"> </span>22.601.2<span class=\"_ _1\"></span>16<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _27b\"> </span>24.021.071<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _e1\"> </span>24<span class=\"_ _1\"></span>.021.071<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _25e\"> </span>399.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>39<span class=\"_ _1\"></span>9.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>38.259<span class=\"_ _3ca\"> </span>33.222<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>70.088<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b8\"> </span>290.946<span class=\"_ _3ca\"> </span>135.290<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _294\"> </span>10.60<span class=\"_ _1\"></span>6.555<span class=\"_ _3ca\"> </span>10.495.2<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _27e\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>48<span class=\"_ _1\"></span>4.219<span class=\"_ _3ca\"> </span>477.686<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>450.075<span class=\"_ _3ca\"> </span>427.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>30.116<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b9\"> </span>4.028<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ba\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _2bb\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _1f0\"> </span>19.0<span class=\"_ _1\"></span>43<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _f4\"> </span>212.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _290\"> </span>212.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _de\"> </span>39.967.3<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span>38.534.9<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span>Verbindlichk<span class=\"_ _1\"></span>eiten<span class=\"_ _1\"></span> <span class=\"_ _2bc\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>2.981.684<span class=\"_ _3ca\"> </span>3.467.44<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2bd\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2be\"> </span>306.881<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _16d\"> </span>579.908<span class=\"_ _3ca\"> </span>593.118<span class=\"_ _3ca\"> </span>Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2bf\"> </span>198.398<span class=\"_ _3ca\"> </span>183.126<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>587.214<span class=\"_ _3ca\"> </span>558.020<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _97\"> </span>1.851<span class=\"_ _3ca\"> </span>3.191<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _2c0\"> </span>1.296<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>555<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>2.983.53<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>3.470.63<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Details <span class=\"_ _2\"></span>zu <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erbindli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>aus <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>inan<span class=\"_ _d\"></span>zierungst<span class=\"_ _a\"></span>\u00e4tigkeit <span class=\"_ _2\"></span>sind <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Anhang<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be <span class=\"_ _2\"></span>8. <span class=\"_ _2\"></span>Finanzielle <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erbin<span class=\"_ _a\"></span>dlichkeiten<span class=\"_ _a\"></span> auf <span class=\"_ _3\"></span>Seit<span class=\"_ _d\"></span>e 108 <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>finden. <span class=\"_ _3\"></span>Die <span class=\"_ _1\"></span>Konditio<span class=\"_ _a\"></span>nen <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>N<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>chr<span class=\"_ _d\"></span>angig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rbindlichkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>unter <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gabe <span class=\"_ _1\"></span>2.10. Na<span class=\"_ _a\"></span>ch-<span class=\"_ _3ca\"> </span>rangige <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erbindlichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ab Sei<span class=\"_ _a\"></span>te 99 da<span class=\"_ _d\"></span>rgelegt.<span class=\"_ _a\"></span> 2.3.<span class=\"ff5b\"> </span>Eig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nkapitalinstrumente<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>designi<span class=\"_ _a\"></span>ert bewertet zu FVt<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>CI Finanzinves<span class=\"_ _1\"></span>titionen<span class=\"_ _1\"></span> <span class=\"_ _2c2\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bei<span class=\"_ _1\"></span>zul<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> \u2013<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>efi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _2c3\"> </span>399.293<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2c4\"> </span>38.259<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _180\"> </span>70.088<span class=\"_ _3ca\"> </span>Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> B\u00f6<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _2a7\"> </span>31.710<span class=\"_ _3ca\"> </span>GRO<span class=\"_ _1\"></span>PYU<span class=\"_ _1\"></span>S A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _2c5\"> </span>14.003<span class=\"_ _3ca\"> </span>Res<span class=\"_ _1\"></span>tbe<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span> <span class=\"_ _2c6\"> </span>24.375<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _259\"> </span>290<span class=\"_ _1\"></span>.946<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Po<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>d/R<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> Ho<span class=\"_ _1\"></span>ldi<span class=\"_ _1\"></span>ng B<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>V.<span class=\"_ _1\"></span> <span class=\"_ _2c7\"> </span>97.664<span class=\"_ _3ca\"> </span>Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Exp<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _1ea\"> </span>53.122<span class=\"_ _3ca\"> </span>HOTE<span class=\"_ _1\"></span>LY<span class=\"_ _1\"></span> SR<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>\u00cd, <span class=\"_ _1\"></span>a.s.<span class=\"_ _1\"></span> <span class=\"_ _1f5\"> </span>31.60<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>CARPA<span class=\"_ _3\"></span>THIA<span class=\"_ _1\"></span> PE<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>SII-<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>OCIET<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>TE <span class=\"_ _1\"></span>DE<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>DMI<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>STRA<span class=\"_ _1\"></span>RE<span class=\"_ _1\"></span> A <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span>DUR<span class=\"_ _1\"></span>IL<span class=\"_ _1\"></span>OR <span class=\"_ _1\"></span>DE <span class=\"_ _1\"></span>PEN<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>I P<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>VA<span class=\"_ _1\"></span>TE S<span class=\"_ _1\"></span>.A<span class=\"_ _1\"></span>. <span class=\"_ _141\"> </span>20.034<span class=\"_ _3ca\"> </span>Res<span class=\"_ _1\"></span>tbe<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span> <span class=\"_ _2c6\"> </span>88.517<span class=\"_ _3ca\"> </span>Bei<span class=\"_ _1\"></span>zul<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> Zei<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>pu<span class=\"_ _1\"></span>nkt <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbuc<span class=\"_ _1\"></span>hu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _2c8\"> </span>4.997<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2c9\"> </span>494<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28e\"> </span>202<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _a6\"> </span>4.301<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>on <span class=\"_ _10\"> </span>den <span class=\"_ _10\"> </span>noc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>im <span class=\"_ _11\"> </span>Be<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>and <span class=\"_ _12\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>findli<span class=\"_ _a\"></span>chen <span class=\"_ _10\"> </span>Aktien <span class=\"_ _11\"> </span>bel\u00e4uft <span class=\"_ _10\"> </span>si<span class=\"_ _d\"></span>ch <span class=\"_ _10\"> </span>keine <span class=\"_ _11\"> </span>E<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>zelinvestition<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>auf <span class=\"_ _10\"> </span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hr <span class=\"_ _11\"> </span>als <span class=\"_ _10\"> </span>E<span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>R 5,0 Mio.<span class=\"_ _d\"></span> <span class=\"_ _10\"> </span>In <span class=\"_ _10\"> </span>den Restbet<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>Posi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ione<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Anteile <span class=\"_ _12\"> </span>a<span class=\"_ _d\"></span>n  so<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _10\"> </span>an  verb<span class=\"_ _a\"></span>undene<span class=\"_ _d\"></span>n  nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _12\"> </span>ko<span class=\"_ _d\"></span>nsolidi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>en  i<span class=\"_ _a\"></span>st  keine Einzelb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>teilig<span class=\"_ _a\"></span>ung mit ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em b<span class=\"_ _d\"></span>eizuleg<span class=\"_ _a\"></span>enden Zei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>wert <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 10,0<span class=\"_ _d\"></span> Mio<span class=\"_ _d\"></span>. enthalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Die <span class=\"_ _3\"></span>Ausbu<span class=\"_ _a\"></span>chungen <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Aktie<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Anteile <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Unternehm<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>melz<span class=\"_ _d\"></span>ungen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>sowie<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>Kapit<span class=\"_ _a\"></span>alherabsetz<span class=\"_ _a\"></span>ung zur\u00fcckz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f\u00fchr<span class=\"_ _a\"></span>en und <span class=\"_ _a\"></span>die Einzelw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>bersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eiten ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>etrag <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 10,0 <span class=\"_ _d\"></span>Mio.<span class=\"_ _a\"></span> nicht.<span class=\"_ _a\"></span> Zusatzinfo<span class=\"_ _1\"></span>rmatione<span class=\"_ _1\"></span>n <span class=\"_ _2ca\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Erfa<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Di<span class=\"_ _1\"></span>vide<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>n Ei<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nka<span class=\"_ _1\"></span>pit<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _f8\"> </span>6.943<span class=\"_ _3ca\"> </span>7.361<span class=\"_ _3ca\"> </span>Im B<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>nd b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>find<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _293\"> </span>6.918<span class=\"_ _3ca\"> </span>7.166<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht m<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>im B<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ch <span class=\"_ _2cb\"> </span>25<span class=\"_ _3ca\"> </span>195<span class=\"_ _3ca\"> </span>Inn<span class=\"_ _1\"></span>erh<span class=\"_ _1\"></span>alb<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es K<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>erne<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>kapi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>sg<span class=\"_ _1\"></span>ebu<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>kum<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>Ge<span class=\"_ _1\"></span>win<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _205\"> </span>-4<span class=\"_ _1\"></span>.294<span class=\"_ _3ca\"> </span>-4.382<span class=\"_ _3ca\"> </span>.4.<span class=\"ff5b\"> </span>Erwartet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Kreditverlust<span class=\"_ _d\"></span>e \u00dcbersich<span class=\"_ _a\"></span>t Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2bf\"> </span><span class=\"fs1c\">2023 </span>Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> und bew<span class=\"_ _1\"></span>ertet zu<span class=\"_ _1\"></span> AC <span class=\"_ _2cc\"> </span><span class=\"fs1c\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-<span class=\"_ _1\"></span>44.179<span class=\"_ _3ca\"> </span>-67.06<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>-90.46<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-201.7<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _222\"> </span>6.335<span class=\"_ _3ca\"> </span>133<span class=\"_ _3ca\"> </span>196<span class=\"_ _3ca\"> </span>6.664<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-29.234<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>-4.840<span class=\"_ _3ca\"> </span>-34.075<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2cd\"> </span>-4.711<span class=\"_ _3ca\"> </span>1.064<span class=\"_ _3ca\"> </span>-67.457<span class=\"_ _3ca\"> </span>-71.104<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>5.436<span class=\"_ _3ca\"> </span>1.300<span class=\"_ _3ca\"> </span>53.002<span class=\"_ _3ca\"> </span>59.738<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>schr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _d6\"> </span>-8.635<span class=\"_ _3ca\"> </span>8.635<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _2ce\"> </span>81<span class=\"_ _3ca\"> </span>-81<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _2cf\"> </span>172<span class=\"_ _3ca\"> </span>4.852<span class=\"_ _3ca\"> </span>-5.024<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _2d0\"> </span>47<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>47<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2d1\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2d2\"> </span>-74.68<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-51.16<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>-114.5<span class=\"_ _1\"></span>76<span class=\"_ _3ca\"> </span>-240.4<span class=\"_ _1\"></span>24<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2bf\"> </span><span class=\"fs1c\">2022 </span>Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> und bew<span class=\"_ _1\"></span>ertet zu<span class=\"_ _1\"></span> AC <span class=\"_ _2cc\"> </span><span class=\"fs1c\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-<span class=\"_ _1\"></span>20.107<span class=\"_ _3ca\"> </span>-69.25<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-15.13<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-104.4<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _222\"> </span>3.129<span class=\"_ _3ca\"> </span>716<span class=\"_ _3ca\"> </span>16<span class=\"_ _3ca\"> </span>3.861<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-31.937<span class=\"_ _3ca\"> </span>-153<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-32.090<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2d3\"> </span>10.393<span class=\"_ _3ca\"> </span>-77.515<span class=\"_ _3ca\"> </span>-14.843<span class=\"_ _3ca\"> </span>-81.965<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>2.294<span class=\"_ _3ca\"> </span>9.794<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>12.088<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>schr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>947<span class=\"_ _3ca\"> </span>947<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _d6\"> </span>-8.667<span class=\"_ _3ca\"> </span>8.667<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _2cf\"> </span>848<span class=\"_ _3ca\"> </span>-848<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _265\"> </span>0<span class=\"_ _3ca\"> </span>61.449<span class=\"_ _3ca\"> </span>-61.449<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _2d4\"> </span>-125<span class=\"_ _3ca\"> </span>79<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>-47<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _98\"> </span>-7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-7<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2d2\"> </span>-44.17<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>-67.06<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>-90.46<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-201.7<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span>Ausleihung<span class=\"_ _a\"></span>en Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2bf\"> </span><span class=\"fs1c\">2023 </span>Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs1c\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-<span class=\"_ _1\"></span>855<span class=\"_ _3ca\"> </span>-15.12<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>-1.900<span class=\"_ _3ca\"> </span>-17.87<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _94\"> </span>2<span class=\"_ _3ca\"> </span>-15<span class=\"_ _3ca\"> </span>-157<span class=\"_ _3ca\"> </span>-170<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _156\"> </span>-107<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>-4.840<span class=\"_ _3ca\"> </span>-4.948<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _8a\"> </span>0<span class=\"_ _3ca\"> </span>378<span class=\"_ _3ca\"> </span>-799<span class=\"_ _3ca\"> </span>-421<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _29e\"> </span>432<span class=\"_ _3ca\"> </span>756<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.188<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>schr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _282\"> </span>-528<span class=\"_ _3ca\"> </span>-14.00<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>-7.688<span class=\"_ _3ca\"> </span>-22.22<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2022 </span>Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs7\">Stufe 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-172<span class=\"_ _1d0\"> </span>-<span class=\"_ _1\"></span>15.168<span class=\"_ _3c\"> </span>-<span class=\"_ _1\"></span>2.163<span class=\"_ _219\"> </span>-17.503<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _94\"> </span>1<span class=\"_ _3ca\"> </span>6<span class=\"_ _3ca\"> </span>16<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2d7\"> </span>-573<span class=\"_ _4e\"> </span>-1<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-574<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _92\"> </span>-142<span class=\"_ _1c8\"> </span>-1.290<span class=\"_ _242\"> </span>-700<span class=\"_ _e0\"> </span>-2.132<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _133\"> </span>25<span class=\"_ _3ca\"> </span>1.257<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.282<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>schr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>947<span class=\"_ _3ca\"> </span>947<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _ed\"> </span>-3<span class=\"_ _a5\"> </span>3<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _27a\"> </span>9<span class=\"_ _3ca\"> </span>-9<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _81\"> </span>0<span class=\"_ _3ca\"> </span>79<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>79<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _244\"> </span>-855<span class=\"_ _252\"> </span>-15.1<span class=\"_ _1\"></span>23<span class=\"_ _3c\"> </span>-1.900<span class=\"_ _219\"> </span>-17.8<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>Anleihen<span class=\"_ _a\"></span> Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2023 </span>Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span><span class=\"fs7\">St<span class=\"_ _1\"></span>ufe 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-34.469<span class=\"_ _252\"> </span>-47.8<span class=\"_ _1\"></span>24<span class=\"_ _1d0\"> </span>-88.56<span class=\"_ _1\"></span>1<span class=\"_ _7c\"> </span>-170.85<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span>5.850<span class=\"_ _3ca\"> </span>68<span class=\"_ _3ca\"> </span>353<span class=\"_ _3ca\"> </span>6.271<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>-5.658<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-5.658<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _1db\"> </span>11<span class=\"_ _1\"></span>.984<span class=\"_ _3ca\"> </span>-2.918<span class=\"_ _252\"> </span>-66<span class=\"_ _1\"></span>.658<span class=\"_ _219\"> </span>-57.59<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _22d\"> </span>1<span class=\"_ _1\"></span>.730<span class=\"_ _3ca\"> </span>441<span class=\"_ _3ca\"> </span>53.002<span class=\"_ _3ca\"> </span>55.173<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _2d8\"> </span>-8.635<span class=\"_ _32\"> </span>8.635<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _1ab\"> </span>81<span class=\"_ _3ca\"> </span>-81<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _132\"> </span>172<span class=\"_ _3ca\"> </span>4.852<span class=\"_ _3ca\"> </span>-5.024<span class=\"_ _d5\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _152\"> </span>47<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>47<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _81\"> </span>-28.<span class=\"_ _1\"></span>898<span class=\"_ _1d0\"> </span>-36.<span class=\"_ _1\"></span>827<span class=\"_ _4b\"> </span>-106.8<span class=\"_ _1\"></span>88<span class=\"_ _7c\"> </span>-172.6<span class=\"_ _1\"></span>13<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2022 </span>Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span><span class=\"fs7\">St<span class=\"_ _1\"></span>ufe 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-15.090<span class=\"_ _252\"> </span>-53.9<span class=\"_ _1\"></span>22<span class=\"_ _1d0\"> </span>-12.96<span class=\"_ _1\"></span>8<span class=\"_ _37\"> </span>-<span class=\"_ _1\"></span>81.980<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span>2.417<span class=\"_ _3ca\"> </span>184<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.601<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _168\"> </span>-21<span class=\"_ _1\"></span>.491<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-21.491<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2d9\"> </span>7.313<span class=\"_ _3ca\"> </span>-72.245<span class=\"_ _252\"> </span>-1<span class=\"_ _1\"></span>4.143<span class=\"_ _219\"> </span>-79.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _29e\"> </span>744<span class=\"_ _3ca\"> </span>8.480<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>9.224<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _2d8\"> </span>-8.664<span class=\"_ _32\"> </span>8.664<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _132\"> </span>434<span class=\"_ _3ca\"> </span>-434<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _27a\"> </span>0<span class=\"_ _3ca\"> </span>61.449<span class=\"_ _3ca\"> </span>-61.449<span class=\"_ _d5\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _63\"> </span>-125<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-1<span class=\"_ _95\"> </span>-126<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _98\"> </span>-7<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-7<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _81\"> </span>-34.<span class=\"_ _1\"></span>469<span class=\"_ _1d0\"> </span>-47.<span class=\"_ _1\"></span>824<span class=\"_ _1d0\"> </span>-88.5<span class=\"_ _1\"></span>61<span class=\"_ _7c\"> </span>-170.8<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>023 </span>Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs7\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>-4.776<span class=\"_ _3c\"> </span>-<span class=\"_ _1\"></span>4.115<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-8.891<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>83<span class=\"_ _3ca\"> </span>80<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>163<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-10.479<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-10.479<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2cd\"> </span>-8.708<span class=\"_ _32\"> </span>3.604<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-5.104<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _29e\"> </span>332<span class=\"_ _3ca\"> </span>103<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>435<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2d2\"> </span>-23.54<span class=\"_ _1\"></span>8<span class=\"_ _20d\"> </span>-<span class=\"_ _1\"></span>328<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-23.87<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>022 </span>Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs7\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>-1.814<span class=\"_ _242\"> </span>-16<span class=\"_ _1\"></span>1<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span>-1.975<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>447<span class=\"_ _3ca\"> </span>526<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>973<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>-4.737<span class=\"_ _26\"> </span>-152<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-4.889<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _113\"> </span>85<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>-3.980<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-3.124<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _133\"> </span>6<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>57<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>124<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _2cf\"> </span>405<span class=\"_ _3ca\"> </span>-405<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>-4.77<span class=\"_ _1\"></span>6<span class=\"_ _238\"> </span>-<span class=\"_ _1\"></span>4.115<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-8.891<span class=\"_ _3ca\"> </span>Gebunden<span class=\"_ _a\"></span>e Guthaben<span class=\"_ _d\"></span> bei Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ditinst<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>023 </span>Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs7\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>-4.079<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.079<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>400<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>400<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-12.990<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-12.990<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2cd\"> </span>-7.987<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-7.987<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>2.942<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.942<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2d2\"> </span>-21.71<span class=\"_ _1\"></span>4<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-21.71<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>022 </span>Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs7\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>-3.031<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.031<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>264<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>264<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>-5.136<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-5.136<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2d9\"> </span>2<span class=\"_ _1\"></span>.366<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.366<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>1.458<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.458<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>-4.07<span class=\"_ _1\"></span>9<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.079<span class=\"_ _3ca\"> </span>Zahlung<span class=\"_ _d\"></span>smittel <span class=\"_ _d\"></span>und<span class=\"_ _d\"></span> Zahlungsm<span class=\"_ _a\"></span>ittel\u00e4quiv<span class=\"_ _a\"></span>alente<span class=\"_ _a\"></span> Zahlu<span class=\"_ _d\"></span>ngsmittel <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>Zahlungsmi<span class=\"_ _a\"></span>ttel\u00e4quiv<span class=\"_ _d\"></span>alente <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n als <span class=\"_ _a\"></span>t\u00e4gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h f<span class=\"_ _d\"></span>\u00e4llig<span class=\"_ _a\"></span> angesehen, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>eshalb <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Bere<span class=\"_ _a\"></span>chnung <span class=\"_ _a\"></span>der erwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span>en Kredit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlus<span class=\"_ _a\"></span>te \u00fcber di<span class=\"_ _a\"></span>e Gesamtl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ufzeit <span class=\"_ _a\"></span>null ergibt. A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s dies<span class=\"_ _a\"></span>em <span class=\"_ _d\"></span>Grund <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kov<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e gebildet.<span class=\"_ _3ca\"> </span>2.5.<span class=\"ff5b\"> </span>K<span class=\"_ _a\"></span>onzentrationsrisiko Risikobehafte<span class=\"_ _1\"></span>tes Po<span class=\"_ _1\"></span>rtfolio*<span class=\"_ _1\"></span> <span class=\"_ _25e\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2dc\"> </span>1.447.03<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>2.180.88<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e gem<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> <span class=\"_ _2dd\"> </span>30.333.0<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span>28.783.8<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span>Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _2de\"> </span>2.852.09<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>2.645.01<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>470.950<span class=\"_ _3ca\"> </span>482.841<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _130\"> </span>185.622<span class=\"_ _3ca\"> </span>287.961<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _de\"> </span>35.288.698<span class=\"_ _3ca\"> </span>34.380.5<span class=\"_ _1\"></span>98<span class=\"_ _3ca\"> </span>*Exkl. Fin<span class=\"_ _a\"></span>anzinstr<span class=\"_ _1\"></span>umente <span class=\"_ _d\"></span>aus fonds- und ind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>xgebundener Lebensversi<span class=\"_ _d\"></span>cherung<span class=\"_ _3ca\"> </span>Finanzie<span class=\"_ _1\"></span>lle Verm\u00f6gen<span class=\"_ _1\"></span>swerte*<span class=\"_ _1\"></span> <span class=\"_ _29b\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2023<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ri<span class=\"_ _1\"></span>siko<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>it S<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n <span class=\"_ _1f1\"> </span>33.251.90<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _2df\"> </span>7.560.32<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>ein<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>te S<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ka <span class=\"_ _172\"> </span>1.716.049<span class=\"_ _3ca\"> </span>Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _2e0\"> </span>3.024.89<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _2e1\"> </span>1.062.14<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _2e2\"> </span>766.217<span class=\"_ _3ca\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _2e3\"> </span>2.082.59<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Res<span class=\"_ _1\"></span>t d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> We<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span> <span class=\"_ _2e4\"> </span>17.039.6<span class=\"_ _1\"></span>92<span class=\"_ _3ca\"> </span>Ri<span class=\"_ _1\"></span>siko<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>siti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>usg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wiese<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n <span class=\"_ _e1\"> </span>33.251.904<span class=\"_ _3ca\"> </span>EUR<span class=\"_ _1\"></span> <span class=\"_ _2e3\"> </span>2<span class=\"_ _1\"></span>5.463.414<span class=\"_ _3ca\"> </span>USD<span class=\"_ _1\"></span> <span class=\"_ _2e5\"> </span>693.807<span class=\"_ _3ca\"> </span>CZK<span class=\"_ _1\"></span> <span class=\"_ _2e6\"> </span>2.876.97<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>RON<span class=\"_ _1\"></span> <span class=\"_ _18a\"> </span>922.2<span class=\"_ _1\"></span>36<span class=\"_ _3ca\"> </span>HUF<span class=\"_ _1\"></span> <span class=\"_ _2e7\"> </span>665.382<span class=\"_ _3ca\"> </span>PLN<span class=\"_ _1\"></span> <span class=\"_ _2e6\"> </span>1.69<span class=\"_ _1\"></span>9.163<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> W\u00e4h<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1ea\"> </span>930.923<span class=\"_ _3ca\"> </span>*Exkl. Fin<span class=\"_ _a\"></span>anzinstr<span class=\"_ _1\"></span>umente <span class=\"_ _d\"></span>aus fonds- und ind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>xgebundener Lebensversi<span class=\"_ _d\"></span>cherung<span class=\"_ _3ca\"> </span>Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rukt<span class=\"_ _a\"></span>ur <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erbindli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>gfristi<span class=\"_ _a\"></span>g <span class=\"_ _3\"></span>am <span class=\"_ _1\"></span>Kapitalma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _1\"></span>begeben <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>der<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>unt<span class=\"_ _d\"></span>er<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>geord<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en B<span class=\"_ _d\"></span>edeutu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeite<span class=\"_ _d\"></span>n bei ei<span class=\"_ _d\"></span>nzelne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Kreditinstit<span class=\"_ _a\"></span>ut<span class=\"_ _1\"></span>en b<span class=\"_ _a\"></span>esteht kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> si<span class=\"_ _d\"></span>gnifika<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>Konzentratio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isiko<span class=\"_ _a\"></span>. Staa<span class=\"_ _1\"></span>tsanleihen* (Bilanz<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>) <span class=\"_ _fc\"> </span><span class=\"fs7\">Be<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> zu AC <span class=\"_ _28\"> </span>Be<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> zu FVtOCI <span class=\"_ _2c\"> </span>Bewerte<span class=\"_ _1\"></span>t zu FVtP<span class=\"_ _1\"></span>L </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _253\"> </span>3,7<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>4,18<span class=\"_ _3ca\"> </span>8,93<span class=\"_ _3ca\"> </span>8,52<span class=\"_ _3ca\"> </span>3,11<span class=\"_ _3ca\"> </span>3,58<span class=\"_ _3ca\"> </span>Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chla<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _2e8\"> </span>0,00<span class=\"_ _3ca\"> </span>0,00<span class=\"_ _3ca\"> </span>2,58<span class=\"_ _3ca\"> </span>1,61<span class=\"_ _3ca\"> </span>21,59<span class=\"_ _3ca\"> </span>38,65<span class=\"_ _3ca\"> </span>Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _1fe\"> </span>15,17<span class=\"_ _3ca\"> </span>14,57<span class=\"_ _3ca\"> </span>14,84<span class=\"_ _3ca\"> </span>14,59<span class=\"_ _3ca\"> </span>60,86<span class=\"_ _3ca\"> </span>40,94<span class=\"_ _3ca\"> </span>Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _108\"> </span>2<span class=\"_ _1\"></span>,25<span class=\"_ _3ca\"> </span>2,51<span class=\"_ _3ca\"> </span>5,31<span class=\"_ _3ca\"> </span>6,02<span class=\"_ _3ca\"> </span>0,00<span class=\"_ _3ca\"> </span>0,00<span class=\"_ _3ca\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _125\"> </span>51,67<span class=\"_ _3ca\"> </span>53,81<span class=\"_ _3ca\"> </span>11,64<span class=\"_ _3ca\"> </span>11,94<span class=\"_ _3ca\"> </span>1,37<span class=\"_ _3ca\"> </span>1,68<span class=\"_ _3ca\"> </span>Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _193\"> </span>0,00<span class=\"_ _3ca\"> </span>0,00<span class=\"_ _3ca\"> </span>6,29<span class=\"_ _3ca\"> </span>5,66<span class=\"_ _3ca\"> </span>2,10<span class=\"_ _3ca\"> </span>1,27<span class=\"_ _3ca\"> </span>And<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _231\"> </span>27<span class=\"_ _1\"></span>,12<span class=\"_ _3ca\"> </span>24,93<span class=\"_ _3ca\"> </span>50,41<span class=\"_ _3ca\"> </span>51,66<span class=\"_ _3ca\"> </span>10,97<span class=\"_ _3ca\"> </span>13,88<span class=\"_ _3ca\"> </span>*Exkl. Fin<span class=\"_ _a\"></span>anzinstr<span class=\"_ _1\"></span>umente <span class=\"_ _d\"></span>aus fonds- und ind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>xgebundener Lebensversi<span class=\"_ _d\"></span>cherung<span class=\"_ _3ca\"> </span>2.6.<span class=\"ff5b\"> </span>Ausf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>llrisiko Finanziel<span class=\"_ _d\"></span>le V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rb<span class=\"_ _a\"></span>indlichkeite<span class=\"_ _a\"></span>n Finanziell<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>bi<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>chkeit<span class=\"_ _a\"></span>en, <span class=\"_ _12\"> </span>die<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>als <span class=\"_ _11\"> </span>designi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _10\"> </span>bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>zu <span class=\"_ _11\"> </span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _a\"></span>L <span class=\"_ _12\"> </span>klassi<span class=\"_ _d\"></span>fizie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _10\"> </span>sind,<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>sind<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>nen <span class=\"_ _10\"> </span>Ausfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko ausgeset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>el<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hes \u00fc<span class=\"_ _a\"></span>ber das Sons<span class=\"_ _a\"></span>tige Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> erfass<span class=\"_ _a\"></span>en w\u00e4r<span class=\"_ _a\"></span>e. Finanziel<span class=\"_ _d\"></span>le V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _a\"></span>genswert<span class=\"_ _d\"></span>e Das <span class=\"_ _f\"></span>ausgewies<span class=\"_ _a\"></span>ene <span class=\"_ _f\"> </span>Ausfall<span class=\"_ _d\"></span>risiko <span class=\"_ _e\"></span>bez<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _f\"> </span>sich <span class=\"_ _f\"></span>nu<span class=\"_ _d\"></span>r <span class=\"_ _f\"> </span>auf <span class=\"_ _f\"> </span>das <span class=\"_ _f\"> </span>risi<span class=\"_ _d\"></span>kobehaftet<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>Portfolio<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>des <span class=\"_ _f\"> </span>Konzerns <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _f\"></span>in <span class=\"_ _f\"> </span>Anhang<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>abe 2.5. Kon<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ati<span class=\"_ _d\"></span>onsrisiko a<span class=\"_ _a\"></span>uf Seite 93<span class=\"_ _a\"></span> dargestell<span class=\"_ _d\"></span>t. Ausfallrisiko<span class=\"_ _1\"></span> <span class=\"_ _13d\"> </span><span class=\"fs7\">Verpfl<span class=\"_ _1\"></span>ichtend bewerte<span class=\"_ _1\"></span>t zu FVtPL<span class=\"_ _1\"></span> <span class=\"_ _20e\"> </span>Designie<span class=\"_ _1\"></span>rt bewert<span class=\"_ _1\"></span>et z<span class=\"_ _1\"></span>u </span>FVtPL<span class=\"_ _3ca\"> </span>Anlei<span class=\"_ _1\"></span>hen<span class=\"_ _3ca\"> </span>Investmentf<span class=\"_ _1\"></span>onds<span class=\"_ _3ca\"> </span>Akt<span class=\"_ _1\"></span>ien<span class=\"_ _3ca\"> </span>Anlei<span class=\"_ _1\"></span>hen<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ma<span class=\"_ _1\"></span>x. A<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>llr<span class=\"_ _1\"></span>isik<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _22e\"> </span>899.582<span class=\"_ _3ca\"> </span>1.457.52<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>403.289<span class=\"_ _3ca\"> </span>211.078<span class=\"_ _3ca\"> </span>Hin<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>gt<span class=\"_ _1\"></span>e Si<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erh<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>161.079<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>5.246<span class=\"_ _3ca\"> </span>D<span class=\"_ _3ca\"> </span>ie <span class=\"_ _a\"></span>gem. <span class=\"_ _2\"></span>IF<span class=\"_ _1\"></span>RS 9<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>bildende <span class=\"_ _2\"></span>Risikovorso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>auf <span class=\"_ _a\"></span>Basis <span class=\"_ _a\"></span>des <span class=\"_ _2\"></span>Nominal<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _2\"></span>berec<span class=\"_ _a\"></span>hnet. <span class=\"_ _a\"></span>Aufgru<span class=\"_ _d\"></span>nd <span class=\"_ _a\"></span>desse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>kan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>ila<span class=\"_ _a\"></span>nz-<span class=\"_ _3ca\"> </span>wert, <span class=\"_ _d\"></span>vor all<span class=\"_ _d\"></span>em in d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r S<span class=\"_ _d\"></span>tufe 3, g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ger sei<span class=\"_ _a\"></span>n als die k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lier<span class=\"_ _a\"></span>te Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e. Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span><span class=\"fs7\">31.12<span class=\"_ _1\"></span>.2023 </span>AAA<span class=\"_ _3ca\"> </span>AA<span class=\"_ _3ca\"> </span>A<span class=\"_ _3ca\"> </span>BBB<span class=\"_ _3ca\"> </span>BB und niedriger<span class=\"_ _3ca\"> </span>Kei<span class=\"_ _1\"></span>n Rating<span class=\"_ _3ca\"> </span>Bilanzwert<span class=\"_ _3ca\"> </span>Risiko-<span class=\"_ _3ca\"> </span>vorsorge<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 1 <span class=\"_ _2e9\"> </span>3.103.90<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>6.341.60<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>7.636.69<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>5.583.13<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>960.371<span class=\"_ _3ca\"> </span>68.133<span class=\"_ _3ca\"> </span>23.693.8<span class=\"_ _1\"></span>46<span class=\"_ _3ca\"> </span>-28.89<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>3.10<span class=\"_ _1\"></span>3.904<span class=\"_ _3ca\"> </span>6.341.60<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>7.636.69<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>5.583.13<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>960.371<span class=\"_ _3ca\"> </span>68.133<span class=\"_ _3ca\"> </span>23.693.8<span class=\"_ _1\"></span>46<span class=\"_ _3ca\"> </span>-28.898<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 2 <span class=\"_ _248\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>6.391<span class=\"_ _3ca\"> </span>225.916<span class=\"_ _3ca\"> </span>63.820<span class=\"_ _3ca\"> </span>296.127<span class=\"_ _3ca\"> </span>-36.82<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>6.391<span class=\"_ _3ca\"> </span>225.916<span class=\"_ _3ca\"> </span>63.820<span class=\"_ _3ca\"> </span>296.127<span class=\"_ _3ca\"> </span>-36.826<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 3 <span class=\"_ _248\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.013<span class=\"_ _3ca\"> </span>22.520<span class=\"_ _3ca\"> </span>7.565<span class=\"_ _3ca\"> </span>31.098<span class=\"_ _3ca\"> </span>-106.8<span class=\"_ _1\"></span>88<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.013<span class=\"_ _3ca\"> </span>22.520<span class=\"_ _3ca\"> </span>7.565<span class=\"_ _3ca\"> </span>31.098<span class=\"_ _3ca\"> </span>-106.888<span class=\"_ _3ca\"> </span>Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span><span class=\"fs7\">31.12<span class=\"_ _1\"></span>.2022 </span>AAA<span class=\"_ _3ca\"> </span>AA<span class=\"_ _3ca\"> </span>A<span class=\"_ _3ca\"> </span>BBB<span class=\"_ _3ca\"> </span>BB und niedriger<span class=\"_ _3ca\"> </span>Kei<span class=\"_ _1\"></span>n Rating<span class=\"_ _3ca\"> </span>Bilanzwert<span class=\"_ _3ca\"> </span>Risiko-<span class=\"_ _3ca\"> </span>vorsorge<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 1 <span class=\"_ _2e9\"> </span>2.338.93<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>5.907.93<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>7.113.55<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>5.487.78<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>869.149<span class=\"_ _3ca\"> </span>76.286<span class=\"_ _3ca\"> </span>21.793.6<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>-34.46<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>2.33<span class=\"_ _1\"></span>8.931<span class=\"_ _3ca\"> </span>5.907.93<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>7.113.55<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>5.487.78<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>869.149<span class=\"_ _3ca\"> </span>76.286<span class=\"_ _3ca\"> </span>21.793.6<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>-34.469<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 2 <span class=\"_ _225\"> </span>4.341<span class=\"_ _3ca\"> </span>3.757<span class=\"_ _3ca\"> </span>3.039<span class=\"_ _3ca\"> </span>19.661<span class=\"_ _3ca\"> </span>373.531<span class=\"_ _3ca\"> </span>91.862<span class=\"_ _3ca\"> </span>496.191<span class=\"_ _3ca\"> </span>-47.82<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _118\"> </span>4.341<span class=\"_ _3ca\"> </span>3.757<span class=\"_ _3ca\"> </span>3.039<span class=\"_ _3ca\"> </span>19.661<span class=\"_ _3ca\"> </span>373.531<span class=\"_ _3ca\"> </span>91.862<span class=\"_ _3ca\"> </span>496.191<span class=\"_ _3ca\"> </span>-47.824<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 3 <span class=\"_ _248\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>72.450<span class=\"_ _3ca\"> </span>1.500<span class=\"_ _3ca\"> </span>73.950<span class=\"_ _3ca\"> </span>-88.56<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>72.450<span class=\"_ _3ca\"> </span>1.500<span class=\"_ _3ca\"> </span>73.950<span class=\"_ _3ca\"> </span>-88.561<span class=\"_ _3ca\"> </span>Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2ea\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>23 </span>  <span class=\"_ _ca\"> </span><span class=\"fs1c\">AA<span class=\"_ _1\"></span>A<span class=\"_ _3ca\"> </span></span>AA<span class=\"_ _3ca\"> </span>A<span class=\"_ _3ca\"> </span>BBB<span class=\"_ _3ca\"> </span>BB und niedriger<span class=\"_ _3ca\"> </span>Kei<span class=\"_ _1\"></span>n Rating<span class=\"_ _3ca\"> </span>Brutto<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buchwert<span class=\"_ _3ca\"> </span>Risiko-<span class=\"_ _3ca\"> </span>vorsorge<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buchwert*<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 1 <span class=\"_ _217\"> </span>10.944<span class=\"_ _3ca\"> </span>384.088<span class=\"_ _3ca\"> </span>1.376.78<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>408.340<span class=\"_ _3ca\"> </span>513.636<span class=\"_ _3ca\"> </span>87.380<span class=\"_ _3ca\"> </span>2.781.17<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>-45.79<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>2.735.38<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _13a\"> </span>5<span class=\"_ _1\"></span>.426<span class=\"_ _3ca\"> </span>135.391<span class=\"_ _3ca\"> </span>111.360<span class=\"_ _3ca\"> </span>212.492<span class=\"_ _3ca\"> </span>9.831<span class=\"_ _3ca\"> </span>68.409<span class=\"_ _3ca\"> </span>542.909<span class=\"_ _3ca\"> </span>-528<span class=\"_ _3ca\"> </span>542.381<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>511<span class=\"_ _3ca\"> </span>237.512<span class=\"_ _3ca\"> </span>438.375<span class=\"_ _3ca\"> </span>61.277<span class=\"_ _3ca\"> </span>217.384<span class=\"_ _3ca\"> </span>18.971<span class=\"_ _3ca\"> </span>974.030<span class=\"_ _3ca\"> </span>-23.548<span class=\"_ _3ca\"> </span>950.482<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Gu<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> bei<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>redi<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _144\"> </span>5.007<span class=\"_ _3ca\"> </span>11.185<span class=\"_ _3ca\"> </span>827.053<span class=\"_ _3ca\"> </span>134.571<span class=\"_ _3ca\"> </span>286.421<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.264.23<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>-21.714<span class=\"_ _3ca\"> </span>1.242.52<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 2 <span class=\"_ _22\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>122.700<span class=\"_ _3ca\"> </span>119.439<span class=\"_ _3ca\"> </span>242.139<span class=\"_ _3ca\"> </span>-14.33<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>227.806<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>94.363<span class=\"_ _3ca\"> </span>119.439<span class=\"_ _3ca\"> </span>213.802<span class=\"_ _3ca\"> </span>-14.005<span class=\"_ _3ca\"> </span>199.797<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>28.337<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>28.337<span class=\"_ _3ca\"> </span>-328<span class=\"_ _3ca\"> </span>28.009<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 3 <span class=\"_ _22\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>7.816<span class=\"_ _3ca\"> </span>7.816<span class=\"_ _3ca\"> </span>-7.688<span class=\"_ _3ca\"> </span>128<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>7.816<span class=\"_ _3ca\"> </span>7.816<span class=\"_ _3ca\"> </span>-7.688<span class=\"_ _3ca\"> </span>128<span class=\"_ _3ca\"> </span>*Der Nettobuchwert <span class=\"_ _a\"></span>entspricht dem maximalen Ausfallr<span class=\"_ _d\"></span>isiko<span class=\"_ _1\"></span> vor Abzug etwaig gehal<span class=\"_ _d\"></span>tener Sicherh<span class=\"_ _a\"></span>eiten.<span class=\"_ _1\"></span> Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2ea\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>22 </span>  <span class=\"_ _ca\"> </span><span class=\"fs1c\">AA<span class=\"_ _1\"></span>A<span class=\"_ _3ca\"> </span></span>AA<span class=\"_ _3ca\"> </span>A<span class=\"_ _3ca\"> </span>BBB<span class=\"_ _3ca\"> </span>BB und niedriger<span class=\"_ _3ca\"> </span>Kei<span class=\"_ _1\"></span>n Rating<span class=\"_ _3ca\"> </span>Brutto<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buchwert<span class=\"_ _3ca\"> </span>Risiko-<span class=\"_ _3ca\"> </span>vorsorge<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buchwert*<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 1 <span class=\"_ _217\"> </span>12.641<span class=\"_ _3ca\"> </span>411.590<span class=\"_ _3ca\"> </span>1.123.02<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>429.757<span class=\"_ _3ca\"> </span>424.589<span class=\"_ _3ca\"> </span>69.908<span class=\"_ _3ca\"> </span>2.471.50<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-9.710<span class=\"_ _3ca\"> </span>2.461.79<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _13a\"> </span>5<span class=\"_ _1\"></span>.587<span class=\"_ _3ca\"> </span>138.797<span class=\"_ _3ca\"> </span>166.122<span class=\"_ _3ca\"> </span>201.059<span class=\"_ _3ca\"> </span>9.973<span class=\"_ _3ca\"> </span>50.758<span class=\"_ _3ca\"> </span>572.296<span class=\"_ _3ca\"> </span>-855<span class=\"_ _3ca\"> </span>571.441<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>0<span class=\"_ _3ca\"> </span>218.822<span class=\"_ _3ca\"> </span>406.318<span class=\"_ _3ca\"> </span>58.106<span class=\"_ _3ca\"> </span>152.622<span class=\"_ _3ca\"> </span>19.150<span class=\"_ _3ca\"> </span>855.018<span class=\"_ _3ca\"> </span>-4.776<span class=\"_ _3ca\"> </span>850.242<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Gu<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> bei<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>redi<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _144\"> </span>7.054<span class=\"_ _3ca\"> </span>53.971<span class=\"_ _3ca\"> </span>550.583<span class=\"_ _3ca\"> </span>170.592<span class=\"_ _3ca\"> </span>261.994<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.044.19<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-4.079<span class=\"_ _3ca\"> </span>1.040.11<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 2 <span class=\"_ _22\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>152.162<span class=\"_ _3ca\"> </span>122.324<span class=\"_ _3ca\"> </span>274.486<span class=\"_ _3ca\"> </span>-19.23<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>255.248<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>110.209<span class=\"_ _3ca\"> </span>122.324<span class=\"_ _3ca\"> </span>232.533<span class=\"_ _3ca\"> </span>-15.123<span class=\"_ _3ca\"> </span>217.410<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>41.953<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>41.953<span class=\"_ _3ca\"> </span>-4.115<span class=\"_ _3ca\"> </span>37.838<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 3 <span class=\"_ _22\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>333<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.001<span class=\"_ _3ca\"> </span>2.334<span class=\"_ _3ca\"> </span>-1.900<span class=\"_ _3ca\"> </span>434<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.001<span class=\"_ _3ca\"> </span>2.001<span class=\"_ _3ca\"> </span>-1.900<span class=\"_ _3ca\"> </span>101<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Gu<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> bei<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>redi<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _2e\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>333<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>333<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>333<span class=\"_ _3ca\"> </span>*Der Nettobuchwert <span class=\"_ _a\"></span>entspricht dem maximalen Ausfallr<span class=\"_ _d\"></span>isiko<span class=\"_ _1\"></span> vor Abzug etwaig gehal<span class=\"_ _d\"></span>tener Sicherh<span class=\"_ _a\"></span>eiten.<span class=\"_ _1\"></span> Wertbericht<span class=\"_ _1\"></span>igungsta<span class=\"_ _1\"></span>belle<span class=\"_ _1\"></span> <span class=\"_ _151\"> </span><span class=\"fs1c\">31.12.2023<span class=\"_ _1\"></span> </span>IFRS 9 bewe<span class=\"_ _1\"></span>rtete<span class=\"_ _1\"></span> Forderungen<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span><span class=\"fs1c\">F\u00e4ll<span class=\"_ _1\"></span>ig, nicht </span>\u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span>1\u201330 <span class=\"_ _1\"></span>Tage \u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span>31\u201390<span class=\"_ _1\"></span> Tage \u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span>Mehr als 90 Tage \u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>For<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n f<span class=\"_ _1\"></span>\u00fcr <span class=\"_ _1\"></span>Die<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>stle<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>stun<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n (IF<span class=\"_ _1\"></span>RS<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>5)<span class=\"_ _1\"></span> <span class=\"_ _10b\"> </span>38<span class=\"_ _1\"></span>.552<span class=\"_ _3ca\"> </span>645<span class=\"_ _3ca\"> </span>167<span class=\"_ _3ca\"> </span>15<span class=\"_ _3ca\"> </span>39.379<span class=\"_ _3ca\"> </span>Brut<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>chw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _8e\"> </span>38.554<span class=\"_ _3ca\"> </span>648<span class=\"_ _3ca\"> </span>169<span class=\"_ _3ca\"> </span>93<span class=\"_ _3ca\"> </span>39.464<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>kov<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e <span class=\"_ _235\"> </span>-2<span class=\"_ _3ca\"> </span>-3<span class=\"_ _3ca\"> </span>-2<span class=\"_ _3ca\"> </span>-78<span class=\"_ _3ca\"> </span>-85<span class=\"_ _3ca\"> </span>For<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzie<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>lea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _1c3\"> </span>55.326<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>55.326<span class=\"_ _3ca\"> </span>Brut<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>chw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _8e\"> </span>55.326<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>55.326<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS<span class=\"_ _1\"></span> 9 <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wer<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Fo<span class=\"_ _1\"></span>rde<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>unge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _ad\"> </span>301.8<span class=\"_ _1\"></span>34<span class=\"_ _3ca\"> </span>3.548<span class=\"_ _3ca\"> </span>2.144<span class=\"_ _3ca\"> </span>16.726<span class=\"_ _3ca\"> </span>324.252<span class=\"_ _3ca\"> </span>Brut<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>chw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _2ec\"> </span>317.569<span class=\"_ _3ca\"> </span>3.916<span class=\"_ _3ca\"> </span>2.170<span class=\"_ _3ca\"> </span>21.929<span class=\"_ _3ca\"> </span>345.584<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>kov<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e <span class=\"_ _90\"> </span>-15.735<span class=\"_ _3ca\"> </span>-368<span class=\"_ _3ca\"> </span>-26<span class=\"_ _3ca\"> </span>-5.203<span class=\"_ _3ca\"> </span>-21.332<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2ed\"> </span>395.712<span class=\"_ _3ca\"> </span>4.193<span class=\"_ _3ca\"> </span>2.311<span class=\"_ _3ca\"> </span>16.741<span class=\"_ _3ca\"> </span>418.957<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>\u2013 B<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>db<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1fc\"> </span>0,01<span class=\"fs26\"> </span>%\u2013100,0<span class=\"_ _1\"></span>0<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>0,84<span class=\"fs26\"> </span>%\u2013<span class=\"_ _1\"></span>62,00<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>2,07<span class=\"fs26\"> </span>%\u2013<span class=\"_ _1\"></span>100,00<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>1,53<span class=\"fs26\"> </span>%\u2013<span class=\"_ _1\"></span>100,00<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>Wertbericht<span class=\"_ _1\"></span>igungsta<span class=\"_ _1\"></span>belle<span class=\"_ _1\"></span> <span class=\"_ _151\"> </span><span class=\"fs1c\">31.1<span class=\"_ _1\"></span>2.2022 </span>IFRS 9 bewe<span class=\"_ _1\"></span>rtete<span class=\"_ _1\"></span> Forderungen<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span><span class=\"fs1c\">F<span class=\"_ _1\"></span>\u00e4lli<span class=\"_ _1\"></span>g, nicht </span>\u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span>1\u201330 <span class=\"_ _1\"></span>Tage \u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span>31\u201390<span class=\"_ _1\"></span> Tage \u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span>Mehr als 90 Tage \u00fcberf\u00e4l<span class=\"_ _1\"></span>lig<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ford<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r D<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>tl<span class=\"_ _1\"></span>eistu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> (I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>) <span class=\"_ _102\"> </span>21.224<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>21.224<span class=\"_ _3ca\"> </span>Brut<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>chw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _8e\"> </span>21.347<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>21.347<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>kov<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e <span class=\"_ _22e\"> </span>-123<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-123<span class=\"_ _3ca\"> </span>Ford<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>asin<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _13f\"> </span>55.918<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>55.918<span class=\"_ _3ca\"> </span>Brut<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>chw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _8e\"> </span>55.918<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>55.918<span class=\"_ _3ca\"> </span>And<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>FRS<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> For<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>308.285<span class=\"_ _3ca\"> </span>5.570<span class=\"_ _3ca\"> </span>2.764<span class=\"_ _3ca\"> </span>11.941<span class=\"_ _3ca\"> </span>328.560<span class=\"_ _3ca\"> </span>Brut<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>chw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _2ec\"> </span>3<span class=\"_ _1\"></span>11.105<span class=\"_ _3ca\"> </span>5.897<span class=\"_ _3ca\"> </span>2.780<span class=\"_ _3ca\"> </span>15.015<span class=\"_ _3ca\"> </span>334.797<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>kov<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e <span class=\"_ _274\"> </span>-2.8<span class=\"_ _1\"></span>20<span class=\"_ _3ca\"> </span>-327<span class=\"_ _3ca\"> </span>-16<span class=\"_ _3ca\"> </span>-3.074<span class=\"_ _3ca\"> </span>-6.237<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2ed\"> </span>3<span class=\"_ _1\"></span>85.427<span class=\"_ _3ca\"> </span>5.570<span class=\"_ _3ca\"> </span>2.764<span class=\"_ _3ca\"> </span>11.941<span class=\"_ _3ca\"> </span>405.702<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>\u2013 B<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>db<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1b4\"> </span>0,45<span class=\"fs26\"> </span>%\u20132<span class=\"_ _1\"></span>5,00<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>0,10<span class=\"fs26\"> </span>%\u2013<span class=\"_ _1\"></span>62,00<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>2,34<span class=\"fs26\"> </span>%\u2013<span class=\"_ _1\"></span>50,00<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>4,44<span class=\"fs26\"> </span>%\u2013<span class=\"_ _1\"></span>100,00<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>Im Gesch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ftsjah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> wurd<span class=\"_ _a\"></span>en Anlei<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en be<span class=\"_ _d\"></span>wertet z<span class=\"_ _d\"></span>u FVtOCI in H\u00f6he von TEU<span class=\"_ _a\"></span>R 11.456 <span class=\"_ _d\"></span>als Si<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>herheit f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erbin<span class=\"_ _d\"></span>dlich<span class=\"_ _d\"></span>keiten o<span class=\"_ _a\"></span>der Eventualv<span class=\"_ _a\"></span>erbindlichkeit<span class=\"_ _a\"></span>en gestell<span class=\"_ _a\"></span>t. 2.7.<span class=\"ff5b\"> </span>Liquid<span class=\"_ _a\"></span>it\u00e4<span class=\"_ _1\"></span>tsrisiko F\u00e4lligke<span class=\"_ _1\"></span>itsanalyse <span class=\"_ _94\"> </span><span class=\"fs1c\">31.12.2023 </span>&lt;1 Jahr<span class=\"_ _3ca\"> </span>&gt;1 Jahr\u2013<span class=\"_ _1\"></span>5 Jahre<span class=\"_ _3ca\"> </span>&gt;5\u201310<span class=\"_ _1\"></span> Jahre<span class=\"_ _3ca\"> </span>&gt;10 Jahre<span class=\"_ _3ca\"> </span>Ohne F\u00e4lligk<span class=\"_ _1\"></span>eit<span class=\"_ _3ca\"> </span>Bilanzwert<span class=\"_ _1\"></span> exkl. Risikovorsorge<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l-<span class=\"_ _3ca\"> </span>\u00e4qu<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _58\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.558.10<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>1.558.10<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _49\"> </span>3.589.517<span class=\"_ _3ca\"> </span>10.188.0<span class=\"_ _1\"></span>34<span class=\"_ _3ca\"> </span>8.718.48<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>6.504.46<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>9.057.54<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>38.058.0<span class=\"_ _1\"></span>50<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _70\"> </span>1.490.415<span class=\"_ _3ca\"> </span>619.738<span class=\"_ _3ca\"> </span>276.158<span class=\"_ _3ca\"> </span>644.820<span class=\"_ _3ca\"> </span>3.031.13<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _140\"> </span>191.9<span class=\"_ _1\"></span>99<span class=\"_ _3ca\"> </span>111.953<span class=\"_ _3ca\"> </span>95.146<span class=\"_ _3ca\"> </span>365.429<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>764.527<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>228.3<span class=\"_ _1\"></span>49<span class=\"_ _3ca\"> </span>314.773<span class=\"_ _3ca\"> </span>179.977<span class=\"_ _3ca\"> </span>279.268<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.002.36<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Gu<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei Kred<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>tut<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _116\"> </span>1.070.067<span class=\"_ _3ca\"> </span>193.012<span class=\"_ _3ca\"> </span>1.035<span class=\"_ _3ca\"> </span>123<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.264.23<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>1.929<span class=\"_ _1\"></span>.022<span class=\"_ _3ca\"> </span>8.747.43<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>8.017.05<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>5.327.55<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>399.293<span class=\"_ _3ca\"> </span>24.420.3<span class=\"_ _1\"></span>64<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>399.293<span class=\"_ _3ca\"> </span>399.293<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _207\"> </span>1.<span class=\"_ _1\"></span>929.022<span class=\"_ _3ca\"> </span>8.747.43<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>8.017.05<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>5.327.55<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _106\"> </span>1<span class=\"_ _1\"></span>70.080<span class=\"_ _3ca\"> </span>820.858<span class=\"_ _3ca\"> </span>425.278<span class=\"_ _3ca\"> </span>532.085<span class=\"_ _3ca\"> </span>8.658.25<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>10.606.5<span class=\"_ _1\"></span>55<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>484.219<span class=\"_ _3ca\"> </span>484.219<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>168.4<span class=\"_ _1\"></span>01<span class=\"_ _3ca\"> </span>804.458<span class=\"_ _3ca\"> </span>424.314<span class=\"_ _3ca\"> </span>532.085<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.929.25<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _14a\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>1.679<span class=\"_ _3ca\"> </span>16.400<span class=\"_ _3ca\"> </span>964<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>19.043<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _b9\"> </span>3.589.<span class=\"_ _1\"></span>517<span class=\"_ _3ca\"> </span>10.188.0<span class=\"_ _1\"></span>34<span class=\"_ _3ca\"> </span>8.718.48<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>6.504.46<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>10.615.6<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span>39.616.1<span class=\"_ _1\"></span>57<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-149.4<span class=\"_ _1\"></span>95<span class=\"_ _3ca\"> </span>-731.3<span class=\"_ _1\"></span>18<span class=\"_ _3ca\"> </span>-345.7<span class=\"_ _1\"></span>61<span class=\"_ _3ca\"> </span>-1.169<span class=\"_ _1\"></span>.747<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-2.396<span class=\"_ _1\"></span>.321<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>-103.091<span class=\"_ _3ca\"> </span>-506.192<span class=\"_ _3ca\"> </span>-200.000<span class=\"_ _3ca\"> </span>-500.000<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _201\"> </span>-6.950<span class=\"_ _3ca\"> </span>-158.406<span class=\"_ _3ca\"> </span>-80.025<span class=\"_ _3ca\"> </span>-61.500<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-306.881<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-9.646<span class=\"_ _3ca\"> </span>-3.625<span class=\"_ _3ca\"> </span>-40.879<span class=\"_ _3ca\"> </span>-525.758<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-579.908<span class=\"_ _3ca\"> </span>Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span>-2<span class=\"_ _1\"></span>9.029<span class=\"_ _3ca\"> </span>-62.759<span class=\"_ _3ca\"> </span>-24.121<span class=\"_ _3ca\"> </span>-82.489<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-198.398<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _21a\"> </span>-72<span class=\"_ _3ca\"> </span>-336<span class=\"_ _3ca\"> </span>-147<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-555<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _44\"> </span>-707<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-589<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.296<span class=\"_ _3ca\"> </span>\u00e4lligke<span class=\"_ _1\"></span>itsanalyse <span class=\"_ _94\"> </span><span class=\"fs1c\">31.12.2022 </span>&lt;1 Jahr<span class=\"_ _3ca\"> </span>&gt;1 Jahr\u2013<span class=\"_ _1\"></span>5 Jahre<span class=\"_ _3ca\"> </span>&gt;5\u201310<span class=\"_ _1\"></span> Jahre<span class=\"_ _3ca\"> </span>&gt;10 Jahre<span class=\"_ _3ca\"> </span>Ohne F\u00e4lligk<span class=\"_ _1\"></span>eit<span class=\"_ _3ca\"> </span>Bilanzwert<span class=\"_ _1\"></span> exkl. Risikovorsorge<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l-<span class=\"_ _3ca\"> </span>\u00e4qu<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>len<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> <span class=\"_ _49\"> </span>3.009.961<span class=\"_ _3ca\"> </span>9.686.31<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>7.901.56<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>6.375.96<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>8.871.02<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>35.844.8<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _70\"> </span>1.219.488<span class=\"_ _3ca\"> </span>650.680<span class=\"_ _3ca\"> </span>256.955<span class=\"_ _3ca\"> </span>621.205<span class=\"_ _3ca\"> </span>2.748.32<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _140\"> </span>145.8<span class=\"_ _1\"></span>87<span class=\"_ _3ca\"> </span>201.874<span class=\"_ _3ca\"> </span>86.413<span class=\"_ _3ca\"> </span>372.656<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>806.830<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>109.5<span class=\"_ _1\"></span>14<span class=\"_ _3ca\"> </span>371.555<span class=\"_ _3ca\"> </span>167.476<span class=\"_ _3ca\"> </span>248.426<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>896.971<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Gu<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei Kred<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>tut<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 964.087<span class=\"_ _3ca\"> </span>77.251<span class=\"_ _3ca\"> </span>3.066<span class=\"_ _3ca\"> </span>123<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.044.52<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>1.562<span class=\"_ _1\"></span>.933<span class=\"_ _3ca\"> </span>8.265.29<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>7.227.23<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>5.308.31<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>22.601.2<span class=\"_ _1\"></span>16<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _207\"> </span>1.<span class=\"_ _1\"></span>562.933<span class=\"_ _3ca\"> </span>8.265.29<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>7.227.23<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>5.308.31<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _106\"> </span>2<span class=\"_ _1\"></span>27.540<span class=\"_ _3ca\"> </span>770.348<span class=\"_ _3ca\"> </span>417.373<span class=\"_ _3ca\"> </span>446.449<span class=\"_ _3ca\"> </span>8.633.57<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>10.495.2<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _2c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>477.686<span class=\"_ _3ca\"> </span>477.686<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>223.7<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>745.772<span class=\"_ _3ca\"> </span>417.074<span class=\"_ _3ca\"> </span>446.449<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.833.02<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _14a\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>3.808<span class=\"_ _3ca\"> </span>24.576<span class=\"_ _3ca\"> </span>299<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _b9\"> </span>3.009.<span class=\"_ _1\"></span>961<span class=\"_ _3ca\"> </span>9.686.31<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>7.901.56<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>6.375.96<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>11.186.2<span class=\"_ _1\"></span>40<span class=\"_ _3ca\"> </span>38.160.0<span class=\"_ _1\"></span>52<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-558.4<span class=\"_ _1\"></span>79<span class=\"_ _3ca\"> </span>-772.0<span class=\"_ _1\"></span>47<span class=\"_ _3ca\"> </span>-181.9<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span>-1.400<span class=\"_ _1\"></span>.134<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-2.912<span class=\"_ _1\"></span>.614<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>-512.611<span class=\"_ _3ca\"> </span>-576.670<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-700.000<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en -6.848<span class=\"_ _3ca\"> </span>-132.825<span class=\"_ _3ca\"> </span>-130.725<span class=\"_ _3ca\"> </span>-73.500<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-9.641<span class=\"_ _3ca\"> </span>-3.624<span class=\"_ _3ca\"> </span>-29.378<span class=\"_ _3ca\"> </span>-550.475<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-593.118<span class=\"_ _3ca\"> </span>Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span>-2<span class=\"_ _1\"></span>6.875<span class=\"_ _3ca\"> </span>-58.574<span class=\"_ _3ca\"> </span>-21.518<span class=\"_ _3ca\"> </span>-76.159<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-183.126<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _21a\"> </span>-71<span class=\"_ _3ca\"> </span>-354<span class=\"_ _3ca\"> </span>-147<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-572<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _243\"> </span>-2.433<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-186<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-2.619<span class=\"_ _3ca\"> </span>2.8.<span class=\"ff5b\"> </span>Marktrisik<span class=\"_ _a\"></span>o Verringer<span class=\"_ _1\"></span>ung des beizu<span class=\"_ _1\"></span>legenden<span class=\"_ _1\"></span> Zeitwe<span class=\"_ _1\"></span>rts <span class=\"_ _4a\"> </span><span class=\"fs1c\">Sz<span class=\"_ _1\"></span>enario<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span></span>Szena<span class=\"_ _1\"></span>rio 1<span class=\"_ _3ca\"> </span>Szena<span class=\"_ _1\"></span>rio 2<span class=\"_ _3ca\"> </span>Szena<span class=\"_ _1\"></span>rio 3<span class=\"_ _3ca\"> </span>Szena<span class=\"_ _1\"></span>rio 4<span class=\"_ _3ca\"> </span>Szena<span class=\"_ _1\"></span>rio 5<span class=\"_ _3ca\"> </span>von<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a3\"> </span>0<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>-20<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>-10<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>-20<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>-20<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>0<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>von<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ihen<span class=\"_ _1\"></span> <span class=\"_ _2f0\"> </span>0<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>-5<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>-3<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>-5<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>0<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>-5<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>von<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _266\"> </span>0<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>-5<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>-10<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>0<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>-10<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>-10<span class=\"fs26\"> </span>%<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _1\"></span> der Ak<span class=\"_ _1\"></span>tiva abz\u00fcglich Pas<span class=\"_ _1\"></span>siva (in <span class=\"_ _1\"></span>TEUR) <span class=\"_ _27\"> </span>7.88<span class=\"_ _1\"></span>1.965<span class=\"_ _3ca\"> </span>6.036.75<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>6.368.86<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>6.306.19<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>7.108.69<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>6.001.67<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Je  nach<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>An<span class=\"_ _a\"></span>wend<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>zw<span class=\"_ _d\"></span>eck<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>f<span class=\"_ _a\"></span>\u00fchrt<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>V<span class=\"_ _a\"></span>IG <span class=\"_ _7\"> </span>H<span class=\"_ _d\"></span>ol<span class=\"_ _a\"></span>ding<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _7\"> </span>d<span class=\"_ _a\"></span>ie <span class=\"_ _7\"> </span>VIG<span class=\"_ _a\"></span>-V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>iche<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>sg<span class=\"_ _a\"></span>rup<span class=\"_ _a\"></span>pe <span class=\"_ _7\"> </span>V<span class=\"_ _2\"></span>alue<span class=\"_ _a\"></span>-a<span class=\"_ _d\"></span>t-R<span class=\"_ _a\"></span>isk-<span class=\"_ _a\"></span>Ber<span class=\"_ _2\"></span>ech<span class=\"_ _a\"></span>nung<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>f<span class=\"_ _a\"></span>\u00fcr unt<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>chie<span class=\"_ _a\"></span>dli<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>T<span class=\"_ _4\"></span>ei<span class=\"_ _a\"></span>lpo<span class=\"_ _a\"></span>rtfoli<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>dur<span class=\"_ _a\"></span>ch.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _4\"></span>K<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>nfid<span class=\"_ _a\"></span>enz<span class=\"_ _a\"></span>niv<span class=\"_ _a\"></span>eaus<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>vari<span class=\"_ _a\"></span>ier<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>zwi<span class=\"_ _a\"></span>sc<span class=\"_ _d\"></span>he<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>95,<span class=\"_ _a\"></span>0<span class=\"fs1e\"> <span class=\"_ _a\"></span><span class=\"fs1d\">%<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>99<span class=\"_ _a\"></span>,5<span class=\"fs1e\"> <span class=\"_ _a\"></span><span class=\"fs1d\">% <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>Hal<span class=\"_ _a\"></span>teda<span class=\"_ _a\"></span>uer<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>zwi<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>hen </span></span></span></span>20 und<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>25<span class=\"_ _a\"></span>0 T<span class=\"_ _4\"></span>age<span class=\"_ _a\"></span>n. <span class=\"_ _1\"></span>De<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Na<span class=\"_ _a\"></span>tur des<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Po<span class=\"_ _a\"></span>rtf<span class=\"_ _a\"></span>olio<span class=\"_ _a\"></span>s <span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>pre<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>nd <span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>omme<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>gr\u00f6<span class=\"_ _a\"></span>\u00dft<span class=\"_ _a\"></span>en Beit<span class=\"_ _a\"></span>r\u00e4ge<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zum V<span class=\"_ _2\"></span>alu<span class=\"_ _d\"></span>e-<span class=\"_ _a\"></span>at-Ri<span class=\"_ _a\"></span>sk aus Zi<span class=\"_ _d\"></span>ns-<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>bz<span class=\"_ _a\"></span>w<span class=\"_ _a\"></span>. Sp<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>komp<span class=\"_ _a\"></span>on<span class=\"_ _a\"></span>ent<span class=\"_ _d\"></span>en.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Zur<span class=\"_ _a\"></span> Pl<span class=\"_ _a\"></span>aus<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>bilisi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>Ber<span class=\"_ _a\"></span>echn<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wird<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>\u00fcb<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chti<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>eil<span class=\"_ _a\"></span>po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>fol<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ue-<span class=\"_ _a\"></span>at-R<span class=\"_ _a\"></span>isk <span class=\"_ _2\"></span>so<span class=\"_ _a\"></span>wohl na<span class=\"_ _a\"></span>ch d<span class=\"_ _a\"></span>er b<span class=\"_ _a\"></span>esc<span class=\"_ _a\"></span>hrie<span class=\"_ _a\"></span>ben<span class=\"_ _a\"></span>en p<span class=\"_ _a\"></span>aram<span class=\"_ _a\"></span>et<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n M<span class=\"_ _a\"></span>eth<span class=\"_ _a\"></span>ode <span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>s a<span class=\"_ _a\"></span>uch <span class=\"_ _a\"></span>nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>his<span class=\"_ _a\"></span>toris<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>Be<span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>hnun<span class=\"_ _a\"></span>gsm<span class=\"_ _a\"></span>et<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>de e<span class=\"_ _a\"></span>rmit<span class=\"_ _a\"></span>tel<span class=\"_ _a\"></span>t. <span class=\"_ _a\"></span> Die folgend<span class=\"_ _d\"></span>e T<span class=\"_ _4\"></span>abe<span class=\"_ _1\"></span>lle zeigt de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>alue<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>at-Risk <span class=\"_ _d\"></span>(mit einem Konf<span class=\"_ _a\"></span>idenzn<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>eau<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>99<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%) <span class=\"_ _1\"></span>jen<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>fin<span class=\"_ _a\"></span>anziellen V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>werte, die </span></span>zum bei<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uleg<span class=\"_ _a\"></span>enden Zeit<span class=\"_ _a\"></span>wert bewertet <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: Value-at-<span class=\"_ _1\"></span>Risk <span class=\"_ _2ad\"> </span><span class=\"fs7\">31.12<span class=\"_ _1\"></span>.2023<span class=\"_ _3ca\"> </span></span>in EU<span class=\"_ _1\"></span>R Mio.<span class=\"_ _3ca\"> </span>10 T<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Hal<span class=\"_ _1\"></span>ted<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _2f1\"> </span>781,9<span class=\"_ _3ca\"> </span>20 T<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Hal<span class=\"_ _1\"></span>ted<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _2f2\"> </span>1.105,8<span class=\"_ _3ca\"> </span>60 T<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Hal<span class=\"_ _1\"></span>ted<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _2f2\"> </span>1.915,4<span class=\"_ _3ca\"> </span>2.9.<span class=\"ff5b\"> </span>Details zu<span class=\"_ _a\"></span>m Ne<span class=\"_ _1\"></span>tto<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rgebnis<span class=\"_ _a\"></span> Ergebnis aus<span class=\"_ _1\"></span> Finanzi<span class=\"_ _1\"></span>nstrume<span class=\"_ _1\"></span>nten bewe<span class=\"_ _1\"></span>rtet zu FVtPL<span class=\"_ _1\"></span> <span class=\"_ _17d\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Finanzie<span class=\"_ _1\"></span>lle Ver<span class=\"_ _1\"></span>m\u00f6genswerte <span class=\"_ _d0\"> </span>950.981<span class=\"_ _3ca\"> </span>-1.548<span class=\"_ _1\"></span>.835<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _2f3\"> </span>935.325<span class=\"_ _3ca\"> </span>-1.539<span class=\"_ _1\"></span>.910<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2b7\"> </span>176<span class=\"_ _3ca\"> </span>30<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _290\"> </span>164.226<span class=\"_ _3ca\"> </span>-272.522<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _2f4\"> </span>713.568<span class=\"_ _3ca\"> </span>-1.187.68<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _68\"> </span>67.422<span class=\"_ _3ca\"> </span>-69.518<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _2f5\"> </span>-10.067<span class=\"_ _219\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>0.218<span class=\"_ _3ca\"> </span></span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _f4\"> </span>15.656<span class=\"_ _3ca\"> </span>-8.925<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2f6\"> </span>15.656<span class=\"_ _3ca\"> </span>-8.925<span class=\"_ _3ca\"> </span>Finanzie<span class=\"_ _1\"></span>lle Ver<span class=\"_ _1\"></span>bindlichkeite<span class=\"_ _1\"></span>n <span class=\"_ _2f7\"> </span>17<span class=\"_ _3ca\"> </span>-71<span class=\"_ _3ca\"> </span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>17<span class=\"_ _3ca\"> </span>-71<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L*<span class=\"_ _1\"></span> <span class=\"_ _eb\"> </span>17<span class=\"_ _3ca\"> </span>-71<span class=\"_ _3ca\"> </span>*Fin<span class=\"_ _d\"></span>anzielle Verbindlichkeiten, <span class=\"_ _a\"></span>die<span class=\"_ _1\"></span> als designiert <span class=\"_ _d\"></span>bewertet zu FVtPL klassifiziert sind<span class=\"_ _a\"></span>,<span class=\"_ _1\"></span> sind keinem ei<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>enen Ausfallris<span class=\"_ _d\"></span>iko ausgesetzt, welches \u00fc<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>r das Sonstige Ergebni<span class=\"_ _a\"></span>s zu<span class=\"_ _1\"></span> erfassen <span class=\"_ _a\"></span>w\u00e4re<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Zinsergeb<span class=\"_ _1\"></span>nis <span class=\"_ _22c\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _2f8\"> </span>1.110.99<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>948.436<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _260\"> </span>8<span class=\"_ _1\"></span>95.801<span class=\"_ _3ca\"> </span>715.099<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _271\"> </span>145.06<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>95.249<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _2f9\"> </span>750.737<span class=\"_ _3ca\"> </span>619.850<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge \u00fc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2fa\"> </span>215.194<span class=\"_ _3ca\"> </span>233.337<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>169.128<span class=\"_ _3ca\"> </span>205.142<span class=\"_ _3ca\"> </span>Eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>kapi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>tOC<span class=\"_ _1\"></span>I <span class=\"_ _8c\"> </span>6<span class=\"_ _1\"></span>.943<span class=\"_ _3ca\"> </span>7.362<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rtr<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2fb\"> </span>39.123<span class=\"_ _3ca\"> </span>20.833<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufwe<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2fc\"> </span>-126.9<span class=\"_ _1\"></span>73<span class=\"_ _7c\"> </span><span class=\"fc9\">-137.3<span class=\"_ _1\"></span>31<span class=\"_ _3ca\"> </span></span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ach<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ef<span class=\"_ _1\"></span>fek<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>-87.8<span class=\"_ _1\"></span>69<span class=\"_ _219\"> </span><span class=\"fc9\">-90.032<span class=\"_ _3ca\"> </span></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _ec\"> </span>-87.869<span class=\"_ _67\"> </span><span class=\"fc9\">-89.830<span class=\"_ _3ca\"> </span></span>Neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ivzin<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I <span class=\"_ _265\"> </span>0<span class=\"_ _3ca\"> </span>-202<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>brig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1cf\"> </span>-39.1<span class=\"_ _1\"></span>04<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _2de\"> </span>1<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>zin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _d4\"> </span>-39.12<span class=\"_ _1\"></span>1<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Summe <span class=\"_ _267\"> </span>9<span class=\"_ _1\"></span>84.022<span class=\"_ _3ca\"> </span>811.105<span class=\"_ _3ca\"> </span>Da<span class=\"_ _a\"></span>s im<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Kapit<span class=\"_ _a\"></span>alv<span class=\"_ _a\"></span>era<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ag<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>ergeb<span class=\"_ _a\"></span>nis<span class=\"_ _a\"></span> erf<span class=\"_ _a\"></span>ass<span class=\"_ _a\"></span>te E<span class=\"_ _a\"></span>ntgel<span class=\"_ _a\"></span>t f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ver<span class=\"_ _d\"></span>wal<span class=\"_ _a\"></span>tun<span class=\"_ _a\"></span>g b<span class=\"_ _a\"></span>el\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>t si<span class=\"_ _a\"></span>ch <span class=\"_ _d\"></span>auf<span class=\"_ _a\"></span> TE<span class=\"_ _a\"></span>UR 3<span class=\"_ _a\"></span>9.0<span class=\"_ _a\"></span>86 <span class=\"_ _a\"></span>(TEU<span class=\"_ _a\"></span>R 3<span class=\"_ _a\"></span>4.07<span class=\"_ _a\"></span>1).<span class=\"_ _3ca\"> </span> 2.10.<span class=\"ff5b\"> </span>Nachrang<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ge <span class=\"_ _a\"></span>Verbin<span class=\"_ _a\"></span>dlichkeiten Nachrang<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>e Verb<span class=\"_ _a\"></span>indlichke<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en des <span class=\"_ _d\"></span>Konzerns<span class=\"_ _a\"></span> Emittierende<span class=\"_ _1\"></span>s Unter<span class=\"_ _1\"></span>nehmen <span class=\"_ _19c\"> </span><span class=\"fs7\">Emission<span class=\"_ _1\"></span>sdatum<span class=\"_ _3ca\"> </span></span>Aushafte<span class=\"_ _1\"></span>ndes Volumen<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>davon anteil<span class=\"_ _1\"></span>ige Zinsen<span class=\"_ _3ca\"> </span>Laufze<span class=\"_ _1\"></span>it<span class=\"_ _3ca\"> </span>Verzinsung<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TEU<span class=\"_ _1\"></span>R<span class=\"_ _3ca\"> </span>in Jahren<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Ho<span class=\"_ _1\"></span>ld<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> 2.3.2015<span class=\"_ _3ca\"> </span>221.091<span class=\"_ _3ca\"> </span>6.678<span class=\"_ _3ca\"> </span>31<span class=\"_ _3ca\"> </span>3<span class=\"_ _3ca\"> </span>Erste 11 Jahre: 3,75<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.; danach variabe<span class=\"_ _1\"></span>l<span class=\"_ _3ca\"> </span>212.768<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Ho<span class=\"_ _1\"></span>ld<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> 13.4.201<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>205.369<span class=\"_ _3ca\"> </span>5.369<span class=\"_ _3ca\"> </span>30<span class=\"_ _3ca\"> </span>4<span class=\"_ _3ca\"> </span>Erste 10 Jahre: 3,75<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.; danach variabe<span class=\"_ _1\"></span>l<span class=\"_ _3ca\"> </span>195.948<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Ho<span class=\"_ _1\"></span>ld<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> 15.6.202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>513.253<span class=\"_ _3ca\"> </span>13.253<span class=\"_ _3ca\"> </span>20<span class=\"_ _3ca\"> </span>4<span class=\"_ _3ca\"> </span>Erste 10 Jahre: 4.875<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.; danach variabe<span class=\"_ _1\"></span>l<span class=\"_ _3ca\"> </span>502.755<span class=\"_ _3ca\"> </span>Don<span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> 15.4. + 21.5.200<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>9.977<span class=\"_ _3ca\"> </span>477<span class=\"_ _3ca\"> </span>unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>4,95<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span>9.560<span class=\"_ _3ca\"> </span>Don<span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _116\"> </span>1.7.19<span class=\"_ _1\"></span>99<span class=\"_ _3ca\"> </span>1.537<span class=\"_ _3ca\"> </span>37<span class=\"_ _3ca\"> </span>unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>4,95<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span>1.493<span class=\"_ _3ca\"> </span>Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>sche<span class=\"_ _1\"></span> <span class=\"_ _9e\"> </span>1.3.1<span class=\"_ _1\"></span>999<span class=\"_ _3ca\"> </span>8.587<span class=\"_ _3ca\"> </span>337<span class=\"_ _3ca\"> </span>unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span>6<span class=\"_ _3ca\"> </span>4,90<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span>8.224<span class=\"_ _3ca\"> </span>Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>sche<span class=\"_ _1\"></span> <span class=\"_ _9e\"> </span>2.7.2<span class=\"_ _1\"></span>001<span class=\"_ _3ca\"> </span>16.588<span class=\"_ _3ca\"> </span>488<span class=\"_ _3ca\"> </span>unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span>7<span class=\"_ _3ca\"> </span>6,10<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span>16.114<span class=\"_ _3ca\"> </span>Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>sche<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>15.11.2003<span class=\"_ _3ca\"> </span>19.229<span class=\"_ _3ca\"> </span>119<span class=\"_ _3ca\"> </span>unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span>7<span class=\"_ _3ca\"> </span>4,95<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span>19.040<span class=\"_ _3ca\"> </span>Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>sche<span class=\"_ _1\"></span> <span class=\"_ _2fd\"> </span>30.6.200<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>35.529<span class=\"_ _3ca\"> </span>829<span class=\"_ _3ca\"> </span>unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span>7<span class=\"_ _3ca\"> </span>4,75<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span>34.502<span class=\"_ _3ca\"> </span>Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>sche<span class=\"_ _1\"></span> <span class=\"_ _2fd\"> </span>11.5.201<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>255.594<span class=\"_ _3ca\"> </span>5.594<span class=\"_ _3ca\"> </span>10<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>3,50<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span>248.243<span class=\"_ _3ca\"> </span>Ko<span class=\"_ _1\"></span>oper<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span> (T<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>isch<span class=\"_ _1\"></span>e R<span class=\"_ _1\"></span>epu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>k) <span class=\"_ _e0\"> </span>22.1<span class=\"_ _1\"></span>2.2010<span class=\"_ _3ca\"> </span>22.529<span class=\"_ _3ca\"> </span>283<span class=\"_ _3ca\"> </span>unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>5,05<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span>21.655<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _152\"> </span>1.309.283<span class=\"_ _3ca\"> </span>33.464<span class=\"_ _3ca\"> </span>1.270.30<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>1 <span class=\"_ _10\"> </span>Im aushaftend<span class=\"_ _d\"></span>en Volumen sind die jewei<span class=\"_ _d\"></span>ligen anteiligen Zin<span class=\"_ _d\"></span>sen, gem. der Dirty Value Methode, <span class=\"_ _a\"></span>ent<span class=\"_ _1\"></span>halten. 2 <span class=\"_ _10\"> </span>Der Beizulegende <span class=\"_ _a\"></span>Zeitwert wird <span class=\"_ _1\"></span>nur<span class=\"_ _a\"></span> vo<span class=\"_ _1\"></span>m Nominale d<span class=\"_ _a\"></span>es<span class=\"_ _1\"></span> Wertpapiers, ohne <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nteilige Zin<span class=\"_ _d\"></span>sen, ermittelt.<span class=\"_ _1\"></span> 3 <span class=\"_ _10\"> </span>Das Recht auf <span class=\"_ _d\"></span>ordentliche und au\u00dferorden<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>liche K\u00fcndigung <span class=\"_ _d\"></span>durch die Inhaber:innen ist au<span class=\"_ _a\"></span>sg<span class=\"_ _1\"></span>eschlossen. Eine ordentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he K\u00fcndigung durch <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie Emittentin ist erst <span class=\"_ _d\"></span>mit Wirkung des 2. M\u00e4rz 2026 vorgesehen. 4 <span class=\"_ _10\"> </span>Das Recht auf <span class=\"_ _d\"></span>ordentliche und au\u00dferorden<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>liche K\u00fcndigung <span class=\"_ _d\"></span>durch die Inhaber:innen ist au<span class=\"_ _a\"></span>sg<span class=\"_ _1\"></span>eschlossen. Eine ordentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he K\u00fcndigung durch <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie Emittentin ist fr\u00fc<span class=\"_ _a\"></span>hestens<span class=\"_ _1\"></span> nach 10 Jahren m<span class=\"_ _d\"></span>\u00f6glich. 5 <span class=\"_ _10\"> </span>Aufgrund der<span class=\"_ _d\"></span> erfolgten K\u00fcndigung wir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> das Erg\u00e4nzungskapital i<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> Jahr 2025 vollst\u00e4ndig zur\u00fc<span class=\"_ _a\"></span>ck<span class=\"_ _1\"></span>bezahlt. 6 <span class=\"_ _10\"> </span>Eine K\u00fcndi<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>ung ist nur unter B<span class=\"_ _a\"></span>eacht<span class=\"_ _1\"></span>ung einer K\u00fcn<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>igungsfrist von <span class=\"_ _d\"></span>mindestens 5 Jahren m\u00f6glich, es <span class=\"_ _a\"></span>sei<span class=\"_ _1\"></span> denn, die vorzeitige R\u00fcckzahlun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span> wird von d<span class=\"_ _d\"></span>er \u00f6sterreichischen Versicher<span class=\"_ _d\"></span>ungsaufsichtsbeh\u00f6rd<span class=\"_ _d\"></span>e genehmigt. <span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>ie Anleih<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> wird im Jahr <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>025 vollst\u00e4ndig zur\u00fcckbezahlt. 7 <span class=\"_ _10\"> </span>Eine K\u00fcndi<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>ung ist nur unter B<span class=\"_ _a\"></span>eacht<span class=\"_ _1\"></span>ung einer K\u00fcn<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>igungsfrist von <span class=\"_ _d\"></span>mindestens 5 Jahren m\u00f6glich, es <span class=\"_ _a\"></span>sei<span class=\"_ _1\"></span> denn, die vorzeitige R\u00fcckzahlun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span> wird von d<span class=\"_ _d\"></span>er \u00f6sterreichischen Versicher<span class=\"_ _d\"></span>ungsaufsichtsbeh\u00f6rd<span class=\"_ _d\"></span>e genehmigt. <span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>ie Anleih<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> wird im Jahr <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>024 vollst\u00e4ndig zur\u00fcckbezahlt. 8 <span class=\"_ _10\"> </span>Das Recht auf <span class=\"_ _d\"></span>ordentliche und au\u00dferorden<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>liche K\u00fcnd<span class=\"_ _3ca\"> </span>igung durch <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie Inhaber:innen ist <span class=\"_ _d\"></span>ausgeschlossen. Eine ordentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he K\u00fcndigung durch <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie Emittentin ist ni<span class=\"_ _d\"></span>cht vorge<span class=\"_ _1\"></span>sehen. 9 <span class=\"_ _10\"> </span>Aufgrund der<span class=\"_ _d\"></span> erfolgten K\u00fcndigung wir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> das Erg\u00e4nzungskapital i<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> Jahr 2024 vollst\u00e4ndig zur\u00fc<span class=\"_ _a\"></span>ck<span class=\"_ _1\"></span>bezahlt. Nachrang<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>e Verb<span class=\"_ _a\"></span>indlichke<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en der VIG Ho<span class=\"_ _a\"></span>lding Zinsen auf die Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>\u00e4nzungska<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>itala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lei<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>gelang<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> nur <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nsofern <span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Auszahl<span class=\"_ _a\"></span>ung, <span class=\"_ _1\"></span>als die <span class=\"_ _1\"></span>Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>se<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>im natio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Jahres<span class=\"_ _a\"></span>\u00fcber<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>schuss d<span class=\"_ _a\"></span>es Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s ge<span class=\"_ _a\"></span>deckt sind. D<span class=\"_ _a\"></span>ie Zinse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sind <span class=\"_ _a\"></span>aber jede<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>falls<span class=\"_ _a\"></span> im Aufwand e<span class=\"_ _a\"></span>nthalten. Am <span class=\"_ _a\"></span>9. <span class=\"_ _a\"></span>Okto<span class=\"_ _a\"></span>ber <span class=\"_ _a\"></span>20<span class=\"_ _d\"></span>13 <span class=\"_ _a\"></span>wur<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>nachr<span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>gige<span class=\"_ _a\"></span> Sc<span class=\"_ _a\"></span>huld<span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>schr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>bun<span class=\"_ _a\"></span>gen i<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>Gesa<span class=\"_ _a\"></span>mtn<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>nbe<span class=\"_ _a\"></span>trag<span class=\"_ _a\"></span> vo<span class=\"_ _a\"></span>n EU<span class=\"_ _a\"></span>R 50<span class=\"_ _a\"></span>0.<span class=\"_ _a\"></span>000.0<span class=\"_ _a\"></span>00,<span class=\"_ _a\"></span>00 m<span class=\"_ _a\"></span>it <span class=\"_ _a\"></span>ein<span class=\"_ _a\"></span>er La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>zeit vo<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>30<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>J<span class=\"_ _a\"></span>ahr<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>gebe<span class=\"_ _a\"></span>n. <span class=\"_ _1\"></span>Na<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>nem <span class=\"_ _1\"></span>vo<span class=\"_ _a\"></span>rzei<span class=\"_ _a\"></span>tig<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>teil<span class=\"_ _2\"></span>weis<span class=\"_ _d\"></span>en R\u00fcc<span class=\"_ _a\"></span>kk<span class=\"_ _a\"></span>auf <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>na<span class=\"_ _a\"></span>chr<span class=\"_ _a\"></span>angi<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>S<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>dve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chr<span class=\"_ _a\"></span>eib<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>im<span class=\"_ _a\"></span> Ju<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>2 <span class=\"_ _a\"></span>wurd<span class=\"_ _a\"></span>e d<span class=\"_ _a\"></span>as r<span class=\"_ _a\"></span>est<span class=\"_ _a\"></span>li<span class=\"_ _a\"></span>ch a<span class=\"_ _a\"></span>ush<span class=\"_ _a\"></span>aften<span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ol<span class=\"_ _a\"></span>ume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>EU<span class=\"_ _a\"></span>R 284<span class=\"_ _a\"></span>,4 <span class=\"_ _a\"></span>Mio.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>W<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>rksam<span class=\"_ _2\"></span>ke<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>zum 9<span class=\"_ _a\"></span>. O<span class=\"_ _a\"></span>kto<span class=\"_ _a\"></span>ber 2<span class=\"_ _a\"></span>023<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>k\u00fcn<span class=\"_ _a\"></span>digt.<span class=\"_ _a\"></span> Am <span class=\"_ _e\"></span>2. <span class=\"_ _e\"></span>M\u00e4rz <span class=\"_ _e\"></span>2015 <span class=\"_ _3\"></span>wurd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>eine<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>Nachrang<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>lei<span class=\"_ _a\"></span>he <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Gesam<span class=\"_ _d\"></span>tnennbet<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>EUR 400.<span class=\"_ _a\"></span>000.000,00<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>mit <span class=\"_ _3\"></span>einer <span class=\"_ _e\"></span>Lauf<span class=\"_ _d\"></span>zeit <span class=\"_ _e\"></span>von 31 Jahr<span class=\"_ _a\"></span>en bege<span class=\"_ _a\"></span>ben. Ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> K<span class=\"_ _a\"></span>\u00fcndigung d<span class=\"_ _a\"></span>urch <span class=\"_ _a\"></span>die VIG Hol<span class=\"_ _a\"></span>ding i<span class=\"_ _a\"></span>st erstmals <span class=\"_ _a\"></span>am 2. <span class=\"_ _a\"></span>M\u00e4rz 2<span class=\"_ _d\"></span>026 <span class=\"_ _a\"></span>und zu j<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m fo<span class=\"_ _a\"></span>lgenden <span class=\"_ _a\"></span>Kupon-<span class=\"_ _3ca\"> </span>termin <span class=\"_ _2\"></span>zu 100<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% m<span class=\"_ _d\"></span>\u00f6gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>den <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsten<span class=\"_ _a\"></span> elf <span class=\"_ _a\"></span>Ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>aufz<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span> Na<span class=\"_ _a\"></span>chranganl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ihe <span class=\"_ _a\"></span>mit <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>em <span class=\"_ _a\"></span>Zinssatz <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>3,75<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%<span class=\"_ _1\"></span> p.<span class=\"_ _a\"></span>a. </span></span></span></span>fix <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>erzins<span class=\"_ _a\"></span>t, <span class=\"_ _11\"> </span>da<span class=\"_ _d\"></span>nach <span class=\"_ _f\"></span>ist <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>V<span class=\"_ _2\"></span>erzinsung <span class=\"_ _e\"></span>variabel. <span class=\"_ _f\"></span>Die <span class=\"_ _e\"></span>nac<span class=\"_ _d\"></span>hrangige <span class=\"_ _e\"></span>Anleihe <span class=\"_ _e\"></span>entspric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _f\"> </span>den <span class=\"_ _e\"></span>Anfor<span class=\"_ _a\"></span>derungen <span class=\"_ _e\"></span>an <span class=\"_ _f\"> </span>T<span class=\"_ _1\"></span>ier 2 <span class=\"_ _e\"></span>nach Solve<span class=\"_ _d\"></span>ncy II. <span class=\"_ _1\"></span>Die <span class=\"_ _1\"></span>Anleih<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>notiert <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Luxemb<span class=\"_ _d\"></span>urge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>B\u00f6rse. Am <span class=\"_ _1\"></span>21. <span class=\"_ _1\"></span>April <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>erfolgte <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>vorzeitiger <span class=\"_ _1\"></span>tei<span class=\"_ _a\"></span>lwe<span class=\"_ _1\"></span>ise<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>R\u00fcck<span class=\"_ _a\"></span>kauf der  nachra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gigen<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>Sc<span class=\"_ _a\"></span>hu<span class=\"_ _1\"></span>ldv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsch<span class=\"_ _a\"></span>reibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen.  Es  konnt<span class=\"_ _d\"></span>en  r<span class=\"_ _d\"></span>d. 46<span class=\"fsb\"> </span>%  (EUR 185<span class=\"_ _d\"></span>,6 Mi<span class=\"_ _a\"></span>o.)  zur\u00fcckg<span class=\"_ _a\"></span>ekauft  werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.  Das  noch<span class=\"_ _d\"></span> aushafte<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Vol<span class=\"_ _a\"></span>umen dies<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> S<span class=\"_ _a\"></span>chuldversc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eibungen <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>t som<span class=\"_ _a\"></span>it EUR 214,4 Mi<span class=\"_ _a\"></span>o. Im <span class=\"_ _3\"></span>Rahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ein<span class=\"_ _d\"></span>er <span class=\"_ _3\"></span>Priva<span class=\"_ _d\"></span>tplatzie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>wurde <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>6. <span class=\"_ _3\"></span>April<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>2017 <span class=\"_ _3\"></span>eine <span class=\"_ _3\"></span>nac<span class=\"_ _d\"></span>hrangig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Anlei<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>H\u00f6<span class=\"_ _a\"></span>he <span class=\"_ _3\"></span>von <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>UR 200<span class=\"_ _d\"></span>.000.0<span class=\"_ _a\"></span>00,00 begebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>nac<span class=\"_ _a\"></span>hrangige <span class=\"_ _1\"></span>Anlei<span class=\"_ _a\"></span>he <span class=\"_ _1\"></span>hat <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Lauf<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>30 <span class=\"_ _a\"></span>Jahre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>ist n<span class=\"_ _1\"></span>ach Ablauf v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>10 J<span class=\"_ _a\"></span>ahren<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _d\"></span>rstmals durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> die VIG Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g k<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ndba<span class=\"_ _a\"></span>r<span class=\"_ _2\"></span>. Sie entsp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t d<span class=\"_ _d\"></span>en Anfor<span class=\"_ _a\"></span>derunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> an <span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>ier 2 nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Solv<span class=\"_ _a\"></span>ency II so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie de<span class=\"_ _d\"></span>r Kapital-<span class=\"_ _a\"></span>Qualifizier<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g gem<span class=\"_ _a\"></span>\u00e4\u00df der <span class=\"_ _a\"></span>Ratingage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tur<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>S&amp;P<span class=\"_ _17\"></span>. I<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>ersten <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>eh<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> J<span class=\"_ _a\"></span>ahre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Laufzei<span class=\"_ _d\"></span>t w<span class=\"_ _a\"></span>erden<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rangig<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Schuldvers<span class=\"_ _a\"></span>chreib<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>einem Zinssatz vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> 3,75<span class=\"fs1e\"> <span class=\"_ _a\"></span><span class=\"fs1d\">%<span class=\"_ _1\"></span> p.<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>. fi<span class=\"_ _a\"></span>x v<span class=\"_ _1\"></span>erzins<span class=\"_ _a\"></span>t, danach ist die V<span class=\"_ _2\"></span>erzinsu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g variab<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l. D<span class=\"_ _a\"></span>ie Einbeziehu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g in de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Dritte<span class=\"_ _a\"></span>n Mar<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t der W<span class=\"_ _1\"></span>iener<span class=\"_ _a\"></span> </span></span>B\u00f6rse e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gte<span class=\"_ _1\"></span> mi<span class=\"_ _d\"></span>t 13. Ap<span class=\"_ _a\"></span>ril 2017<span class=\"_ _a\"></span>. Am <span class=\"_ _3\"></span>8. <span class=\"_ _3\"></span>Ju<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>wu<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>eine <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>hran<span class=\"_ _1\"></span>gig<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>ier <span class=\"_ _e\"></span>2-Anlei<span class=\"_ _d\"></span>he <span class=\"_ _e\"></span>i<span class=\"_ _d\"></span>m <span class=\"_ _3\"></span>Gesamtnennb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>EUR 500.<span class=\"_ _d\"></span>000.0<span class=\"_ _d\"></span>00,00<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>platz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Nachra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leihe <span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>eine <span class=\"_ _2\"></span>La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit <span class=\"_ _4\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>20 <span class=\"_ _2\"></span>Jahr<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>nach <span class=\"_ _4\"></span>Ablauf <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>Jahre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>erstmals<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>durc<span class=\"_ _a\"></span>h <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>VIG <span class=\"_ _2\"></span>Holding <span class=\"_ _2\"></span>k<span class=\"_ _a\"></span>\u00fcndbar<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span> Die Sch<span class=\"_ _d\"></span>uldve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>schr<span class=\"_ _a\"></span>eibungen <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> anf<span class=\"_ _a\"></span>\u00e4n<span class=\"_ _1\"></span>gli<span class=\"_ _d\"></span>ch mi<span class=\"_ _d\"></span>t j\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rlich 4,<span class=\"_ _a\"></span>875<span class=\"fs1e\"> </span>% fest <span class=\"_ _a\"></span>verzinst. Sof<span class=\"_ _d\"></span>ern nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uvo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> gek<span class=\"_ _a\"></span>\u00fcnd<span class=\"_ _1\"></span>igt <span class=\"_ _a\"></span>und zur<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ck-<span class=\"_ _3ca\"> </span>gezahlt <span class=\"_ _7\"> </span>werd<span class=\"_ _d\"></span>en <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>Schuld<span class=\"_ _a\"></span>verschreib<span class=\"_ _a\"></span>ungen <span class=\"_ _7\"> </span>a<span class=\"_ _1\"></span>b <span class=\"_ _8\"> </span>dem <span class=\"_ _8\"> </span>15<span class=\"_ _a\"></span>. <span class=\"_ _8\"> </span>Juni <span class=\"_ _13\"> </span>203<span class=\"_ _a\"></span>2 <span class=\"_ _13\"> </span>(einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>\u00dflich) <span class=\"_ _8\"> </span>variabel <span class=\"_ _7\"> </span>verzinst. <span class=\"_ _8\"> </span>Die <span class=\"_ _8\"> </span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ul<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>verschr<span class=\"_ _a\"></span>eibungen <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>otie<span class=\"_ _a\"></span>ren an d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Wien<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r B\u00f6rs<span class=\"_ _a\"></span>e. 7.<span class=\"_ _7\"> </span>FORDERUNGEN U<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>D <span class=\"_ _a\"></span>VERBIND<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ICHKEIT<span class=\"_ _d\"></span>EN<span class=\"_ _3ca\"> </span>Die <span class=\"_ _8\"> </span>angewand<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _8\"> </span>Bila<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zier<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs- <span class=\"_ _8\"> </span>und <span class=\"_ _8\"> </span>Bewert<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>ethoden <span class=\"_ _8\"> </span>sind <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>der <span class=\"_ _8\"> </span>Anhangang<span class=\"_ _a\"></span>abe<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>25.12. <span class=\"_ _7\"> </span>F<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>derung<span class=\"_ _d\"></span>en <span class=\"_ _8\"> </span>und V<span class=\"_ _a\"></span>erbindl<span class=\"_ _d\"></span>ichkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b Seit<span class=\"_ _a\"></span>e 179 darg<span class=\"_ _a\"></span>elegt. 7.1.<span class=\"ff5b\"> </span>F<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>rderungen<span class=\"_ _a\"></span> Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _162\"> </span><span class=\"fs7\">31.12.2<span class=\"_ _1\"></span>023 <span class=\"_ _101\"> </span><span class=\"fc9\">31.<span class=\"_ _1\"></span>12.2022 a<span class=\"_ _1\"></span>ngepasst </span></span>Brutto<span class=\"_ _1\"></span>buchwert<span class=\"_ _3ca\"> </span>Risikovorsorge<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _3ca\"> </span>Brutto<span class=\"_ _1\"></span>buchwert<span class=\"_ _3ca\"> </span>Risikovorsorge<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span>-b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Fo<span class=\"_ _1\"></span>rd<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>440.374<span class=\"_ _3ca\"> </span>-21.417<span class=\"_ _23d\"> </span>41<span class=\"_ _1\"></span>8.957<span class=\"_ _3ca\"> </span>412.062<span class=\"_ _3ca\"> </span>-6.360<span class=\"_ _36\"> </span>405<span class=\"_ _1\"></span>.702<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Fo<span class=\"_ _1\"></span>rd<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23e\"> </span>76.7<span class=\"_ _1\"></span>15<span class=\"_ _3ca\"> </span>76.715<span class=\"_ _3ca\"> </span>84.984<span class=\"_ _3ca\"> </span>84.984<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _1db\"> </span>517.089<span class=\"_ _3ca\"> </span>-21.41<span class=\"_ _1\"></span>7<span class=\"_ _198\"> </span>4<span class=\"_ _1\"></span>95.672<span class=\"_ _3ca\"> </span>497.046<span class=\"_ _3ca\"> </span>-6.360<span class=\"_ _36\"> </span>4<span class=\"_ _1\"></span>90.686<span class=\"_ _3ca\"> </span>Bez\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>D<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>taila<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>ben  zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Ent<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ickl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _10\"> </span>der  Ris<span class=\"_ _a\"></span>ikovorso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge <span class=\"_ _10\"> </span>wird <span class=\"_ _12\"> </span>auf <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>usf\u00fchrung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  i<span class=\"_ _2\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Anhang<span class=\"_ _a\"></span>angabe <span class=\"_ _12\"> </span>2<span class=\"_ _a\"></span>.4.<span class=\"_ _1\"></span> Erwartete <span class=\"_ _a\"></span>Kredi<span class=\"_ _d\"></span>tverl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f Sei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e 90 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. F\u00e4lligke<span class=\"_ _1\"></span>itsstruktur<span class=\"_ _1\"></span> 31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bis <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahr<span class=\"_ _1\"></span> <span class=\"_ _292\"> </span>359.<span class=\"_ _1\"></span>471<span class=\"_ _3ca\"> </span>357.254<span class=\"_ _3ca\"> </span>Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Jahr<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>f\u00fcn<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahren<span class=\"_ _1\"></span> <span class=\"_ _e3\"> </span>60.655<span class=\"_ _3ca\"> </span>54.096<span class=\"_ _3ca\"> </span>Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>f\u00fcn<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahre <span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>s z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ehn <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _68\"> </span>19.<span class=\"_ _1\"></span>570<span class=\"_ _3ca\"> </span>18.379<span class=\"_ _3ca\"> </span>Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als z<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Ja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e <span class=\"_ _31f\"> </span>55.976<span class=\"_ _3ca\"> </span>60.957<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _267\"> </span>495.672<span class=\"_ _3ca\"> </span>490.686<span class=\"_ _3ca\"> </span>7.2.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>erbindlichkeiten Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _d8\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _320\"> </span>587.214<span class=\"_ _3ca\"> </span>558.020<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>lich<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2bf\"> </span>5<span class=\"_ _1\"></span>25.461<span class=\"_ _3ca\"> </span>391.808<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _228\"> </span>1.112.<span class=\"_ _1\"></span>675<span class=\"_ _3ca\"> </span>949.828<span class=\"_ _3ca\"> </span>Bez\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Detaila<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>ben <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rbindli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>Ausf<span class=\"_ _a\"></span>\u00fchrungen <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Anh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nga<span class=\"_ _a\"></span>ngabe <span class=\"_ _1\"></span>11. <span class=\"_ _1\"></span>Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ab Seite 112 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Bez\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Detailang<span class=\"_ _d\"></span>aben <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>Leasi<span class=\"_ _a\"></span>ngverbindli<span class=\"_ _a\"></span>chkeiten <span class=\"_ _1\"></span>wird <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>uf <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nhangangabe <span class=\"_ _1\"></span>8. <span class=\"_ _3\"></span>Finanzi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e V<span class=\"_ _a\"></span>erbindl<span class=\"_ _d\"></span>ichkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf S<span class=\"_ _a\"></span>eite 108 ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wies<span class=\"_ _d\"></span>en.<span class=\"_ _a\"></span> F\u00e4lligke<span class=\"_ _1\"></span>itsstruktur<span class=\"_ _1\"></span> <span class=\"_ _321\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bis <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahr<span class=\"_ _1\"></span> <span class=\"_ _292\"> </span>798.<span class=\"_ _1\"></span>211<span class=\"_ _3ca\"> </span>622.773<span class=\"_ _3ca\"> </span>Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Jahr<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>f\u00fcn<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahren<span class=\"_ _1\"></span> <span class=\"_ _e3\"> </span>51.987<span class=\"_ _3ca\"> </span>41.817<span class=\"_ _3ca\"> </span>Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>f\u00fcn<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahre <span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>s z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ehn <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _68\"> </span>28.<span class=\"_ _1\"></span>203<span class=\"_ _3ca\"> </span>38.549<span class=\"_ _3ca\"> </span>Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als z<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Ja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e <span class=\"_ _322\"> </span>234.274<span class=\"_ _3ca\"> </span>246.689<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _228\"> </span>1.112.<span class=\"_ _1\"></span>675<span class=\"_ _3ca\"> </span>949.828<span class=\"_ _3ca\"> </span>8.<span class=\"_ _7\"> </span>FINANZIEL<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>E <span class=\"_ _a\"></span>VERBI<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>DLICHKEIT<span class=\"_ _d\"></span>EN<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _30f\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _323\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _324\"> </span>306.881<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _24c\"> </span>579.908<span class=\"_ _3ca\"> </span>593.118<span class=\"_ _3ca\"> </span>Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _325\"> </span>198.398<span class=\"_ _3ca\"> </span>183.126<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _2d6\"> </span>1.296<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _319\"> </span>555<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>2.396.32<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>2.912.61<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _1cf\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23 </span>Nachrangige <span class=\"_ _1\"></span>Verbind-<span class=\"_ _3ca\"> </span>lichkei<span class=\"_ _1\"></span>ten (inkl.<span class=\"_ _1\"></span> Zinsen)<span class=\"_ _3ca\"> </span>Verbindlichkeit<span class=\"_ _1\"></span>en gegen\u00fcber K<span class=\"_ _1\"></span>redit<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>institute<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Andere f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>le Verbindlichkeit<span class=\"_ _1\"></span>en*<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Buch<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>1.789.2<span class=\"_ _1\"></span>81<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>777.111<span class=\"_ _3ca\"> </span>Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>swirk<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>er\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>deru<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _cc\"> </span>-546.812<span class=\"_ _1b8\"> </span>-<span class=\"_ _1\"></span>42.113<span class=\"_ _241\"> </span>-40.215<span class=\"_ _3ca\"> </span>Einz<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _26e\"> </span>0<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>509<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f7\"> </span>-469.987<span class=\"_ _13c\"> </span>-37.719<span class=\"_ _241\"> </span>-35.0<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Zin<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>-76.<span class=\"_ _1\"></span>825<span class=\"_ _23c\"> </span>-4.417<span class=\"_ _17c\"> </span>-5.6<span class=\"_ _1\"></span>30<span class=\"_ _3ca\"> </span>Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>wirk<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _b4\"> </span>66.81<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>5.096<span class=\"_ _3ca\"> </span>42.159<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2ab\"> </span>67.382<span class=\"_ _3ca\"> </span>5.096<span class=\"_ _3ca\"> </span>60.980<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _320\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-2.621<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-21.760<span class=\"_ _3ca\"> </span>Umb<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>chun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>8.643<span class=\"_ _3ca\"> </span>Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s\u00e4n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2b4\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-442<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1c9\"> </span>-5<span class=\"_ _1\"></span>68<span class=\"_ _243\"> </span>0<span class=\"_ _3ca\"> </span>-2.641<span class=\"_ _3ca\"> </span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _326\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>306.881<span class=\"_ _3ca\"> </span>779.055<span class=\"_ _3ca\"> </span>*Enthalten si<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span> Verbind<span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>ichkeiten f\u00fcr derivative Gesch\u00e4fte au<span class=\"_ _a\"></span>s F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ierungsverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten, ander<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Finanzierungsverbin<span class=\"_ _a\"></span>dl<span class=\"_ _1\"></span>ichkeiten sowie <span class=\"_ _a\"></span>Leasi<span class=\"_ _1\"></span>ngverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten. Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _1cf\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>22 </span>Nachrangige <span class=\"_ _1\"></span>Verbind-<span class=\"_ _3ca\"> </span>lichkei<span class=\"_ _1\"></span>ten (inkl.<span class=\"_ _1\"></span> Zinsen)<span class=\"_ _3ca\"> </span>Verbindlichkeit<span class=\"_ _1\"></span>en gegen\u00fcber K<span class=\"_ _1\"></span>redit<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>institute<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Andere f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>le Verbindlichkeit<span class=\"_ _1\"></span>en*<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Buch<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>1.493.5<span class=\"_ _1\"></span>99<span class=\"_ _3ca\"> </span>351.087<span class=\"_ _3ca\"> </span>776.708<span class=\"_ _3ca\"> </span>Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>swirk<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>er\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>deru<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _244\"> </span>223.666<span class=\"_ _3ca\"> </span>-12.59<span class=\"_ _1\"></span>9<span class=\"_ _194\"> </span>-4<span class=\"_ _1\"></span>0.116<span class=\"_ _3ca\"> </span>Einz<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _270\"> </span>500.000<span class=\"_ _3ca\"> </span>55.007<span class=\"_ _3ca\"> </span>13.000<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f7\"> </span>-215.600<span class=\"_ _13c\"> </span>-63.117<span class=\"_ _241\"> </span>-46.9<span class=\"_ _1\"></span>30<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Zin<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>-60.<span class=\"_ _1\"></span>734<span class=\"_ _23c\"> </span>-4.489<span class=\"_ _17c\"> </span>-6.1<span class=\"_ _1\"></span>86<span class=\"_ _3ca\"> </span>Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>wirk<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _b4\"> </span>72.01<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>5.410<span class=\"_ _3ca\"> </span>40.519<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2ab\"> </span>71.327<span class=\"_ _3ca\"> </span>5.410<span class=\"_ _3ca\"> </span>38.324<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _320\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-607<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.160<span class=\"_ _3ca\"> </span>Umb<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>chun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.823<span class=\"_ _3ca\"> </span>Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s\u00e4n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2b4\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>62<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _327\"> </span>689<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.403<span class=\"_ _3ca\"> </span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _326\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>777.111<span class=\"_ _3ca\"> </span>*Enthalten si<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span> Verbind<span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>ichkeiten f\u00fcr derivative Gesch\u00e4fte au<span class=\"_ _a\"></span>s F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ierungsverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten, ander<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Finanzierungsverbin<span class=\"_ _a\"></span>dl<span class=\"_ _1\"></span>ichkeiten sowie <span class=\"_ _a\"></span>Leasi<span class=\"_ _1\"></span>ngverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten. 9.<span class=\"ff5b\"> </span>DET<span class=\"_ _a\"></span>AILS ZUR<span class=\"_ _d\"></span> KONZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERLU<span class=\"_ _a\"></span>STRECHNUNG Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span><span class=\"fs1c\">\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _e0\"> </span>Tschechische Re<span class=\"_ _1\"></span>publik<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _af\"> </span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>weiter<span class=\"_ _1\"></span>te CEE </span>  <span class=\"_ _92\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>1.010.854<span class=\"_ _3ca\"> </span>-740.6<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>183.108<span class=\"_ _3ca\"> </span>-15.72<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>130.074<span class=\"_ _3ca\"> </span>-14.84<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>293.611<span class=\"_ _3ca\"> </span>-13.88<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 450.204<span class=\"_ _3ca\"> </span>422.286<span class=\"_ _3ca\"> </span>91.970<span class=\"_ _3ca\"> </span>81.789<span class=\"_ _3ca\"> </span>61.016<span class=\"_ _3ca\"> </span>43.256<span class=\"_ _3ca\"> </span>186.751<span class=\"_ _3ca\"> </span>144.147<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-36<span class=\"_ _3ca\"> </span>-3.953<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-87<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>158<span class=\"_ _3ca\"> </span>420<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-1.6<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span>-59.305<span class=\"_ _3ca\"> </span>-12.345<span class=\"_ _3ca\"> </span>-1.016<span class=\"_ _3ca\"> </span>-1.058<span class=\"_ _3ca\"> </span>-502<span class=\"_ _3ca\"> </span>-41.948<span class=\"_ _3ca\"> </span>-20.357<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>562.383<span class=\"_ _3ca\"> </span>-1.099.66<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>103.483<span class=\"_ _3ca\"> </span>-96.406<span class=\"_ _3ca\"> </span>70.117<span class=\"_ _3ca\"> </span>-57.600<span class=\"_ _3ca\"> </span>148.650<span class=\"_ _3ca\"> </span>-138.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _328\"> </span>450.961<span class=\"_ _3ca\"> </span>-1.166.37<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>85.029<span class=\"_ _3ca\"> </span>-100.775<span class=\"_ _3ca\"> </span>46.694<span class=\"_ _3ca\"> </span>-23.533<span class=\"_ _3ca\"> </span>139.636<span class=\"_ _3ca\"> </span>-164.139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>13.106<span class=\"_ _3ca\"> </span>-120.577<span class=\"_ _3ca\"> </span>7.726<span class=\"_ _3ca\"> </span>-5.807<span class=\"_ _3ca\"> </span>37.271<span class=\"_ _3ca\"> </span>-35.587<span class=\"_ _3ca\"> </span>14.103<span class=\"_ _3ca\"> </span>-23.075<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 26.252<span class=\"_ _3ca\"> </span>18.701<span class=\"_ _3ca\"> </span>-1.040<span class=\"_ _3ca\"> </span>105<span class=\"_ _3ca\"> </span>339<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>226<span class=\"_ _3ca\"> </span>2.918<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>84.590<span class=\"_ _3ca\"> </span>69.487<span class=\"_ _3ca\"> </span>535<span class=\"_ _3ca\"> </span>511<span class=\"_ _3ca\"> </span>682<span class=\"_ _3ca\"> </span>312<span class=\"_ _3ca\"> </span>5.446<span class=\"_ _3ca\"> </span>4.354<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-58.338<span class=\"_ _3ca\"> </span>-51.073<span class=\"_ _3ca\"> </span>-1.575<span class=\"_ _3ca\"> </span>-407<span class=\"_ _3ca\"> </span>-344<span class=\"_ _3ca\"> </span>-288<span class=\"_ _3ca\"> </span>-5.302<span class=\"_ _3ca\"> </span>-2.033<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>323<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1b5\"> </span>-<span class=\"_ _1\"></span>48.237<span class=\"_ _3ca\"> </span>-44.86<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-2.935<span class=\"_ _3ca\"> </span>-1.911<span class=\"_ _3ca\"> </span>-1.012<span class=\"_ _3ca\"> </span>-1.134<span class=\"_ _3ca\"> </span>-8.276<span class=\"_ _3ca\"> </span>-4.374<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -8.637<span class=\"_ _3ca\"> </span>-4.486<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>-1.691<span class=\"_ _3ca\"> </span>-1.898<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-57<span class=\"_ _3ca\"> </span>-4<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _a9\"> </span>-778<span class=\"_ _3ca\"> </span>-818<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-466<span class=\"_ _3ca\"> </span>-350<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> -35.287<span class=\"_ _3ca\"> </span>-35.989<span class=\"_ _3ca\"> </span>-1.224<span class=\"_ _3ca\"> </span>-1.131<span class=\"_ _3ca\"> </span>-1.500<span class=\"_ _3ca\"> </span>-612<span class=\"_ _3ca\"> </span>-6.397<span class=\"_ _3ca\"> </span>-3.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>-1.71<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.561<span class=\"_ _3ca\"> </span>-1.506<span class=\"_ _3ca\"> </span>-979<span class=\"_ _3ca\"> </span>-297<span class=\"_ _3ca\"> </span>-174<span class=\"_ _3ca\"> </span>-961<span class=\"_ _3ca\"> </span>-750<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>2.768<span class=\"_ _3ca\"> </span>-5.485<span class=\"_ _3ca\"> </span>-6.174<span class=\"_ _3ca\"> </span>-788<span class=\"_ _3ca\"> </span>-679<span class=\"_ _3ca\"> </span>-2.779<span class=\"_ _3ca\"> </span>-2.459<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-7.634<span class=\"_ _3ca\"> </span>-7.286<span class=\"_ _3ca\"> </span>-5.101<span class=\"_ _3ca\"> </span>-3.834<span class=\"_ _3ca\"> </span>-411<span class=\"_ _3ca\"> </span>-398<span class=\"_ _3ca\"> </span>-3.333<span class=\"_ _3ca\"> </span>-3.282<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>154<span class=\"_ _3ca\"> </span>496<span class=\"_ _3ca\"> </span>-29<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>590<span class=\"_ _3ca\"> </span>896<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>G<span class=\"_ _1\"></span>ruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _216\"> </span>Konsolidie<span class=\"_ _1\"></span>rung <span class=\"_ _71\"> </span>G<span class=\"_ _1\"></span>esamt 2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>274.198<span class=\"_ _3ca\"> </span>30.784<span class=\"_ _3ca\"> </span>50.780<span class=\"_ _3ca\"> </span>-8.756<span class=\"_ _bd\"> </span><span class=\"fc5\">-49.55<span class=\"_ _1\"></span>7<span class=\"_ _bd\"> </span></span>-46.640<span class=\"_ _be\"> </span><span class=\"fc5\">1.893.068<span class=\"_ _3ca\"> </span></span>-809.6<span class=\"_ _1\"></span>96<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 89.306<span class=\"_ _3ca\"> </span>29.870<span class=\"_ _3ca\"> </span>53.210<span class=\"_ _3ca\"> </span>26.355<span class=\"_ _3ca\"> </span>-36.656<span class=\"_ _236\"> </span><span class=\"fc9\">-32.<span class=\"_ _1\"></span>806<span class=\"_ _14d\"> </span></span>895.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>714.897<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-41<span class=\"_ _145\"> </span><span class=\"fc9\">-123<span class=\"_ _51\"> </span></span>0<span class=\"_ _3ca\"> </span>-500<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>80<span class=\"_ _3ca\"> </span>-4.242<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-2.8<span class=\"_ _1\"></span>80<span class=\"_ _bd\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.327<span class=\"_ _1b0\"> </span></span>3.444<span class=\"_ _3ca\"> </span>-5.435<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-56.484<span class=\"_ _1f\"> </span><span class=\"fc9\">-104.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>187.813<span class=\"_ _3ca\"> </span>19.364<span class=\"_ _3ca\"> </span>-5.874<span class=\"_ _236\"> </span><span class=\"fc9\">-29.1<span class=\"_ _1\"></span>76<span class=\"_ _bd\"> </span></span>-12.901<span class=\"_ _236\"> </span><span class=\"fc9\">-13.8<span class=\"_ _1\"></span>34<span class=\"_ _fe\"> </span></span>1.053.6<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>-1.415.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>50.994<span class=\"_ _3ca\"> </span>-87.830<span class=\"_ _5d\"> </span><span class=\"fc5\">-1.140<span class=\"_ _5d\"> </span></span>-8.51<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>772.174<span class=\"_ _3ca\"> </span>-1.551.16<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _32a\"> </span>-871<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.747<span class=\"_ _5d\"> </span></span>-5.815<span class=\"_ _236\"> </span><span class=\"fc9\">-21.3<span class=\"_ _1\"></span>28<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>65.520<span class=\"_ _3ca\"> </span>-210.121<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 543<span class=\"_ _3ca\"> </span>379<span class=\"_ _3ca\"> </span>5.579<span class=\"_ _3ca\"> </span>15.728<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _23\"> </span></span>3<span class=\"_ _1\"></span>1.844<span class=\"_ _3ca\"> </span>37.802<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>661<span class=\"_ _3ca\"> </span>625<span class=\"_ _3ca\"> </span>32.853<span class=\"_ _3ca\"> </span>32.420<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _32b\"> </span></span>124.712<span class=\"_ _3ca\"> </span>107.655<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>1<span class=\"_ _1c\"> </span><span class=\"fc9\">-246<span class=\"_ _236\"> </span></span>-30<span class=\"_ _1\"></span>.530<span class=\"_ _236\"> </span><span class=\"fc9\">-18.951<span class=\"_ _32c\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-96.340<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>2.998<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>133<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.256<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.470<span class=\"_ _3ca\"> </span>610<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _71\"> </span>-577<span class=\"_ _1c\"> </span><span class=\"fc9\">-31<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span></span>-<span class=\"_ _1\"></span>86.233<span class=\"_ _bd\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>89.223<span class=\"_ _c2\"> </span></span>4<span class=\"_ _1\"></span>7.944<span class=\"_ _3ca\"> </span>46.554<span class=\"_ _3ca\"> </span>-99.32<span class=\"_ _1\"></span>6<span class=\"_ _32d\"> </span><span class=\"fc9\">-95.26<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.829<span class=\"_ _145\"> </span><span class=\"fc9\">-704<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-10.466<span class=\"_ _99\"> </span><span class=\"fc9\">-5.19<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.004<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.146<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.752<span class=\"_ _99\"> </span><span class=\"fc9\">-5.048<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-26.604<span class=\"_ _236\"> </span><span class=\"fc9\">-26.<span class=\"_ _1\"></span>794<span class=\"_ _c2\"> </span></span>21.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>21.413<span class=\"_ _3ca\"> </span>-6.229<span class=\"_ _99\"> </span><span class=\"fc9\">-6.549<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-54.126<span class=\"_ _236\"> </span><span class=\"fc9\">-58.<span class=\"_ _1\"></span>294<span class=\"_ _c2\"> </span></span>26.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>24.296<span class=\"_ _3ca\"> </span>-72.229<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>4.827<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-57<span class=\"_ _1\"></span>8<span class=\"_ _1c\"> </span><span class=\"fc9\">-316<span class=\"_ _144\"> </span></span>-96<span class=\"_ _33\"> </span><span class=\"fc9\">-8<span class=\"_ _1\"></span>7<span class=\"_ _6e\"> </span></span>479<span class=\"_ _3ca\"> </span>462<span class=\"_ _3ca\"> </span>-4.677<span class=\"_ _99\"> </span><span class=\"fc9\">-3.405<span class=\"_ _3ca\"> </span></span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>436<span class=\"_ _3ca\"> </span>510<span class=\"_ _3ca\"> </span>104<span class=\"_ _3ca\"> </span>-5.496<span class=\"_ _2b\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>4.522<span class=\"_ _bd\"> </span></span>-13<span class=\"_ _1\"></span>.388<span class=\"_ _32d\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>2<span class=\"_ _1c\"> </span><span class=\"fc9\">-261<span class=\"_ _5d\"> </span></span>-1.200<span class=\"_ _5d\"> </span><span class=\"fc9\">-1.09<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-17.931<span class=\"_ _206\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>6.159<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>119<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>715<span class=\"_ _3ca\"> </span>1.511<span class=\"_ _3ca\"> </span>16.<span class=\"_ _7\"> </span>BEME<span class=\"_ _a\"></span>SSUNG DES BEIZULEGE<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>DEN ZEITWE<span class=\"_ _a\"></span>RTS<span class=\"_ _3ca\"> </span>Die <span class=\"_ _11\"> </span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dte<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>B<span class=\"_ _1\"></span>il<span class=\"_ _a\"></span>anzierungs- <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>Bewer<span class=\"_ _d\"></span>tungsme<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _10\"> </span>sind <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>An<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>anga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be <span class=\"_ _11\"> </span>25.9.<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Bemess<span class=\"_ _a\"></span>ung <span class=\"_ _10\"> </span>des <span class=\"_ _11\"> </span>beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>legende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itwerts <span class=\"_ _a\"></span>ab Seite 173 <span class=\"_ _a\"></span>dargelegt.<span class=\"_ _a\"></span> 16.1.<span class=\"ff5b\"> </span>Beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nder Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _d\"></span>ert und Buchw<span class=\"_ _d\"></span>erte von Fin<span class=\"_ _a\"></span>anzinstru<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Kapitalanlagen Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>37.<span class=\"_ _1\"></span>990.239<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.241.37<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>3.268.01<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>37.969.1<span class=\"_ _1\"></span>67<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>6.112.59<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>3.135.87<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.145.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.716.436<span class=\"_ _3ca\"> </span>406.366<span class=\"_ _3ca\"> </span>848.137<span class=\"_ _3ca\"> </span>461.933<span class=\"_ _3ca\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>174.035<span class=\"_ _3ca\"> </span>5.361.04<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.251.94<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>561.042<span class=\"_ _3ca\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>19.043<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.679<span class=\"_ _3ca\"> </span>17.364<span class=\"_ _3ca\"> </span>19.043<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>450.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span>345.186<span class=\"_ _3ca\"> </span>31.829<span class=\"_ _3ca\"> </span>73.060<span class=\"_ _3ca\"> </span>450.075<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>30.116<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>4.028<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.282<span class=\"_ _3ca\"> </span>1.746<span class=\"_ _3ca\"> </span>4.028<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.963.320<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>1.004.63<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>1.488.75<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>2.942.24<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>742<span class=\"_ _1\"></span>.306<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>594.559<span class=\"_ _3ca\"> </span>127.842<span class=\"_ _3ca\"> </span>722.401<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>978.491<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>410.078<span class=\"_ _3ca\"> </span>97.406<span class=\"_ _3ca\"> </span>956.342<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.2<span class=\"_ _1\"></span>42.523<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>3<span class=\"_ _1\"></span>99.293<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>364.354<span class=\"_ _3ca\"> </span>399.293<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>38.259<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>3.320<span class=\"_ _3ca\"> </span>38.259<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>70.088<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>290.946<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.852<span class=\"_ _1\"></span>.090<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>32.988<span class=\"_ _3ca\"> </span>4.384.99<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>4.417.97<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>70.949<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.107<span class=\"_ _3ca\"> </span>792.142<span class=\"_ _3ca\"> </span>831.249<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>18<span class=\"_ _1\"></span>5.622<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>41.498.900<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.313.46<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.445.14<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>43.218.3<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>35.<span class=\"_ _1\"></span>813.985<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.362.75<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.730.54<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>35.681.8<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>7.345.52<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.517.41<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>501.478<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.702.157<span class=\"_ _3ca\"> </span>543.061<span class=\"_ _3ca\"> </span>1.034.01<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>125.080<span class=\"_ _3ca\"> </span>1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>155.893<span class=\"_ _3ca\"> </span>6.431.29<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>1.477.14<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>247.454<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>28.683<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.771<span class=\"_ _3ca\"> </span>26.912<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>427.9<span class=\"_ _1\"></span>50<span class=\"_ _3ca\"> </span>371.175<span class=\"_ _3ca\"> </span>4.479<span class=\"_ _3ca\"> </span>52.296<span class=\"_ _3ca\"> </span>427.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>35.528<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _32a\"> </span>14.208<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.717.480<span class=\"_ _3ca\"> </span>886.538<span class=\"_ _3ca\"> </span>953.116<span class=\"_ _3ca\"> </span>745.715<span class=\"_ _3ca\"> </span>2.585.36<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>788<span class=\"_ _1\"></span>.952<span class=\"_ _3ca\"> </span>144.483<span class=\"_ _3ca\"> </span>576.739<span class=\"_ _3ca\"> </span>20.747<span class=\"_ _3ca\"> </span>741.969<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>888.080<span class=\"_ _3ca\"> </span>396.184<span class=\"_ _3ca\"> </span>376.377<span class=\"_ _3ca\"> </span>29.916<span class=\"_ _3ca\"> </span>802.477<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.0<span class=\"_ _1\"></span>40.448<span class=\"_ _3ca\"> </span>345.871<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>695.052<span class=\"_ _3ca\"> </span>1.040.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>2<span class=\"_ _1\"></span>37.442<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.483<span class=\"_ _3ca\"> </span>207.316<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>33.222<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.234<span class=\"_ _3ca\"> </span>3.345<span class=\"_ _3ca\"> </span>33.222<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>68.930<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>135.290<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>249<span class=\"_ _3ca\"> </span>135.041<span class=\"_ _3ca\"> </span>135.290<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.645<span class=\"_ _1\"></span>.015<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>44.582<span class=\"_ _3ca\"> </span>4.220.36<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>4.264.94<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>82.841<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.007<span class=\"_ _3ca\"> </span>820.868<span class=\"_ _3ca\"> </span>859.875<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>28<span class=\"_ _1\"></span>7.961<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>39.229.802<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.446.34<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>6.771.77<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>40.806.6<span class=\"_ _1\"></span>93<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>1.296<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>707<span class=\"_ _3ca\"> </span>589<span class=\"_ _3ca\"> </span>1.296<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _21f\"> </span>1.296<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>707<span class=\"_ _3ca\"> </span>589<span class=\"_ _3ca\"> </span>1.296<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>55<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _10c\"> </span>555<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C*<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>2.196.07<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.644.86<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>416.711<span class=\"_ _3ca\"> </span>2.061.57<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>306.88<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>306.881<span class=\"_ _3ca\"> </span>306.881<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>579.908<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>396.217<span class=\"_ _3ca\"> </span>88.175<span class=\"_ _3ca\"> </span>484.392<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.248.64<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>21.655<span class=\"_ _3ca\"> </span>1.270.30<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _164\"> </span>2.197.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.645.57<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>417.855<span class=\"_ _3ca\"> </span>2.063.42<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>*Exkl. Leasin<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>verbind<span class=\"_ _d\"></span>lichkeiten<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>2.619<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>481<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _21f\"> </span>2.619<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>481<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>57<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _10c\"> </span>572<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C*<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>2.726.29<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.087.12<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>466.896<span class=\"_ _3ca\"> </span>2.554.01<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>343.89<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>593.118<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>320.939<span class=\"_ _3ca\"> </span>101.339<span class=\"_ _3ca\"> </span>422.278<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.766.18<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>21.659<span class=\"_ _3ca\"> </span>1.787.84<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _164\"> </span>2.729.48<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.089.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>467.949<span class=\"_ _3ca\"> </span>2.557.21<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>*Exkl. Leasin<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>verbind<span class=\"_ _d\"></span>lichkeiten<span class=\"_ _3ca\"> </span>D<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>nic<span class=\"_ _2\"></span>ht <span class=\"_ _1\"></span>re<span class=\"_ _2\"></span>al<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>rt<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>Erg<span class=\"_ _a\"></span>eb<span class=\"_ _2\"></span>nis<span class=\"_ _a\"></span>ef<span class=\"_ _2\"></span>f<span class=\"_ _d\"></span>ek<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>(<span class=\"_ _a\"></span>Ne<span class=\"_ _d\"></span>tt<span class=\"_ _a\"></span>og<span class=\"_ _a\"></span>ew<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nn <span class=\"_ _1\"></span>bz<span class=\"_ _a\"></span>w<span class=\"_ _2\"></span>. <span class=\"_ _1\"></span>-v<span class=\"_ _a\"></span>erl<span class=\"_ _a\"></span>us<span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>) <span class=\"_ _1\"></span>von<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>no<span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>h <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>m <span class=\"_ _1\"></span>Be<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>fi<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>li<span class=\"_ _a\"></span>che<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>Lev<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>-3<span class=\"_ _a\"></span>-Fi<span class=\"_ _2\"></span>na<span class=\"_ _a\"></span>nzi<span class=\"_ _2\"></span>nst<span class=\"_ _a\"></span>rum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>en<span class=\"_ _a\"></span>, de<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Z<span class=\"_ _a\"></span>ei<span class=\"_ _d\"></span>tw<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>tb<span class=\"_ _a\"></span>ew<span class=\"_ _a\"></span>ert<span class=\"_ _2\"></span>ung<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>rf<span class=\"_ _a\"></span>ol<span class=\"_ _2\"></span>gs<span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>rks<span class=\"_ _a\"></span>am<span class=\"_ _a\"></span> g<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>uch<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d,<span class=\"_ _a\"></span> b<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>f <span class=\"_ _a\"></span>sich<span class=\"_ _a\"></span> i<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>Be<span class=\"_ _d\"></span>ri<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>ts<span class=\"_ _a\"></span>j<span class=\"_ _a\"></span>ahr <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>uf<span class=\"_ _a\"></span> T<span class=\"_ _a\"></span>EU<span class=\"_ _a\"></span>R <span class=\"_ _d\"></span>2<span class=\"_ _a\"></span>1.<span class=\"_ _a\"></span>54<span class=\"_ _a\"></span>4.<span class=\"_ _3ca\"> </span>16.2.<span class=\"ff5b\"> </span>Umglied<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>run<span class=\"_ _d\"></span>gen von Fin<span class=\"_ _d\"></span>anzinstru<span class=\"_ _d\"></span>ment<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Die Ges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der V<span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>G-V<span class=\"_ _2\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _a\"></span>\u00fcb<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rpr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fen r<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>elm\u00e4\u00dfig z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> jed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungssti<span class=\"_ _a\"></span>chtag die <span class=\"_ _a\"></span>aktuelle G<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>ig-<span class=\"_ _3ca\"> </span>keit <span class=\"_ _10\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>z<span class=\"_ _1\"></span>ulet<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t <span class=\"_ _10\"> </span>vorgenomm<span class=\"_ _a\"></span>enen <span class=\"_ _12\"> </span>Klassi<span class=\"_ _a\"></span>fizierung <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>beizulegende<span class=\"_ _a\"></span>n <span class=\"_ _12\"> </span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te. <span class=\"_ _11\"> </span>Sind <span class=\"_ _12\"> </span>beispielsw<span class=\"_ _a\"></span>eise <span class=\"_ _12\"> </span>no<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>ige <span class=\"_ _10\"> </span>Input-<span class=\"_ _3ca\"> </span>parame<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>er am M<span class=\"_ _a\"></span>arkt nicht m<span class=\"_ _a\"></span>ehr dir<span class=\"_ _a\"></span>ekt<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>beobacht<span class=\"_ _d\"></span>bar<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _a\"></span>eine Um<span class=\"_ _a\"></span>gliederung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>org<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nomm<span class=\"_ _a\"></span>en. Umglieder<span class=\"_ _1\"></span>ungen <span class=\"_ _331\"> </span><span class=\"fs7\">31.12<span class=\"_ _1\"></span>.2023 </span>Zwischen Level 1<span class=\"_ _1\"></span> und Level 2<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Anz<span class=\"_ _1\"></span>ahl<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _181\"> </span>87<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span>87<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _355\"> </span>87<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _16a\"> </span>189<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>10<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _25f\"> </span>183<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _254\"> </span>183<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _da\"> </span>6<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _257\"> </span>6<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _331\"> </span>276<span class=\"_ _3ca\"> </span>11<span class=\"_ _3ca\"> </span>15<span class=\"_ _3ca\"> </span>Die <span class=\"_ _1\"></span>Umgliederung<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>zwisc<span class=\"_ _d\"></span>hen <span class=\"_ _3\"></span>Le<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>1 <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>evel <span class=\"_ _3\"></span>2 <span class=\"_ _1\"></span>sind <span class=\"_ _3\"></span>auf<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>\u00c4nde<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Liquidit\u00e4t, <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dels<span class=\"_ _a\"></span>frequen<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Handelsak<span class=\"_ _a\"></span>tivit\u00e4t sowie auf die Harmo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g der Bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungshi<span class=\"_ _a\"></span>erarchie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zur\u00fcc<span class=\"_ _a\"></span>kzuf\u00fchre<span class=\"_ _a\"></span>n. <span class=\"_ _1\"></span>Die Umgli<span class=\"_ _d\"></span>eder<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> von Level<span class=\"_ _a\"></span> 1 zu Lev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l 3 <span class=\"_ _d\"></span>basie<span class=\"_ _a\"></span>ren im W<span class=\"_ _a\"></span>esentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f ei<span class=\"_ _a\"></span>ner V<span class=\"_ _a\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lecht<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung <span class=\"_ _a\"></span>der Liquidit<span class=\"_ _a\"></span>\u00e4t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> and<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rem <span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enhang mi<span class=\"_ _a\"></span>t den Entwickl<span class=\"_ _a\"></span>ungen <span class=\"_ _11\"> </span>am <span class=\"_ _11\"> </span>Immo<span class=\"_ _a\"></span>bilienma<span class=\"_ _d\"></span>rkt. <span class=\"_ _11\"> </span>Die <span class=\"_ _f\"> </span>Umgliede<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>von<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>Level <span class=\"_ _f\"> </span>2 <span class=\"_ _11\"> </span>zu <span class=\"_ _11\"> </span>Level <span class=\"_ _f\"> </span>3 <span class=\"_ _11\"> </span>basier<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>im <span class=\"_ _f\"> </span>Wese<span class=\"_ _d\"></span>ntliche<span class=\"_ _d\"></span>n <span class=\"_ _11\"> </span>auf <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _a\"></span>erschlec<span class=\"_ _a\"></span>hterung d<span class=\"_ _d\"></span>er Bo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it\u00e4t <span class=\"_ _d\"></span>bzw<span class=\"_ _a\"></span>. d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Liq<span class=\"_ _a\"></span>uidit\u00e4t.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> Umglieder<span class=\"_ _1\"></span>ungen <span class=\"_ _25f\"> </span><span class=\"fs1c\">31.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>  <span class=\"_ _152\"> </span><span class=\"fs1c\">Zwischen L<span class=\"_ _1\"></span>evel 1 </span>und Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _1\"></span> nach Level 1<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _1\"></span> nach Level 2<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Anz<span class=\"_ _1\"></span>ahl<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1ff\"> </span>13<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _248\"> </span>13<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _108\"> </span>13<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _2d4\"> </span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _1c5\"> </span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _1e1\"> </span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _132\"> </span>21<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Umgl<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>zwi<span class=\"_ _d\"></span>sc<span class=\"_ _d\"></span>he<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Lev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span> 1 <span class=\"_ _2\"></span>und<span class=\"_ _a\"></span> 2<span class=\"_ _a\"></span> t<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>ten <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>all<span class=\"_ _a\"></span>em <span class=\"_ _a\"></span>dan<span class=\"_ _a\"></span>n a<span class=\"_ _a\"></span>uf,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wen<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Liq<span class=\"_ _a\"></span>uidi<span class=\"_ _a\"></span>t\u00e4<span class=\"_ _a\"></span>t, <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Han<span class=\"_ _a\"></span>delsf<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>equ<span class=\"_ _a\"></span>enz <span class=\"_ _a\"></span>und<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Ha<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>ls-<span class=\"_ _3ca\"> </span>akti<span class=\"_ _a\"></span>vit<span class=\"_ _a\"></span>\u00e4t <span class=\"_ _a\"></span>des <span class=\"_ _d\"></span>je<span class=\"_ _a\"></span>weil<span class=\"_ _a\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Fin<span class=\"_ _a\"></span>anzi<span class=\"_ _a\"></span>nstr<span class=\"_ _a\"></span>um<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>tes wi<span class=\"_ _a\"></span>ed<span class=\"_ _a\"></span>er b<span class=\"_ _a\"></span>zw<span class=\"_ _2\"></span>. ni<span class=\"_ _a\"></span>cht <span class=\"_ _a\"></span>meh<span class=\"_ _d\"></span>r l<span class=\"_ _a\"></span>\u00e4ng<span class=\"_ _a\"></span>er a<span class=\"_ _a\"></span>uf <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nen<span class=\"_ _a\"></span> akti<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>M<span class=\"_ _a\"></span>arkt <span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e\u00dfe<span class=\"_ _a\"></span>n la<span class=\"_ _a\"></span>sse<span class=\"_ _a\"></span>n. B<span class=\"_ _a\"></span>eispi<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>weis<span class=\"_ _a\"></span>e ko<span class=\"_ _a\"></span>mm<span class=\"_ _a\"></span>t es<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>im<span class=\"_ _a\"></span>mer wi<span class=\"_ _a\"></span>ed<span class=\"_ _a\"></span>er z<span class=\"_ _a\"></span>u V<span class=\"_ _2\"></span>er\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>run<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>en de<span class=\"_ _a\"></span>r Ma<span class=\"_ _a\"></span>rket<span class=\"_ _a\"></span>-Ma<span class=\"_ _a\"></span>ke<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>nes<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>papi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>es mi<span class=\"_ _a\"></span>t ent<span class=\"_ _a\"></span>spr<span class=\"_ _2\"></span>ech<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>der A<span class=\"_ _a\"></span>uswi<span class=\"_ _a\"></span>rku<span class=\"_ _a\"></span>ng auf<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Li<span class=\"_ _a\"></span>quidi<span class=\"_ _2\"></span>t\u00e4t.<span class=\"_ _a\"></span> Ein<span class=\"_ _d\"></span> \u00e4h<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>r Fall<span class=\"_ _a\"></span> ist<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eb<span class=\"_ _d\"></span>en,<span class=\"_ _a\"></span> wen<span class=\"_ _a\"></span>n z.B.<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ne Akti<span class=\"_ _a\"></span>e in<span class=\"_ _a\"></span> ein<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ind<span class=\"_ _a\"></span>ex a<span class=\"_ _a\"></span>ufg<span class=\"_ _a\"></span>enom<span class=\"_ _a\"></span>me<span class=\"_ _d\"></span>n wi<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>d (od<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span> hera<span class=\"_ _a\"></span>usf\u00e4ll<span class=\"_ _a\"></span>t),<span class=\"_ _a\"></span> de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fcr viel<span class=\"_ _a\"></span>e Fo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>s als Be<span class=\"_ _a\"></span>nchm<span class=\"_ _a\"></span>ark fu<span class=\"_ _a\"></span>ngi<span class=\"_ _a\"></span>ert. Au<span class=\"_ _a\"></span>ch in die<span class=\"_ _a\"></span>sem F<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span> k<span class=\"_ _a\"></span>ann <span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ich di<span class=\"_ _a\"></span>e E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nstu<span class=\"_ _a\"></span>fu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g \u00e4n<span class=\"_ _a\"></span>dern<span class=\"_ _d\"></span>. Ge<span class=\"_ _a\"></span>ner<span class=\"_ _a\"></span>ell we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>ie Eins<span class=\"_ _a\"></span>tuf<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en auf<span class=\"_ _a\"></span>gr<span class=\"_ _a\"></span>und d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>zen<span class=\"_ _d\"></span>tr<span class=\"_ _a\"></span>ale<span class=\"_ _a\"></span>n Org<span class=\"_ _d\"></span>ani<span class=\"_ _a\"></span>sati<span class=\"_ _a\"></span>on<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r VI<span class=\"_ _a\"></span>G-V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>gsg<span class=\"_ _a\"></span>rupp<span class=\"_ _a\"></span>e am<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>P<span class=\"_ _d\"></span>eri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>nen<span class=\"_ _a\"></span>de vo<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>n T<span class=\"_ _4\"></span>oc<span class=\"_ _a\"></span>hte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>esell<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>haf<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>pr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>t. Di<span class=\"_ _a\"></span>e D<span class=\"_ _a\"></span>arst<span class=\"_ _a\"></span>ell<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>llf<span class=\"_ _2\"></span>\u00e4<span class=\"_ _1\"></span>lli<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>r Um<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>eder<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>erfol<span class=\"_ _a\"></span>gt s<span class=\"_ _a\"></span>o, <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>s ob<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>ese <span class=\"_ _a\"></span>am P<span class=\"_ _a\"></span>erio<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>nen<span class=\"_ _a\"></span>de e<span class=\"_ _a\"></span>rfolg<span class=\"_ _a\"></span>t <span class=\"_ _d\"></span>w\u00e4<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Bewertung<span class=\"_ _a\"></span>smethod<span class=\"_ _d\"></span>e zur B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>messu<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>es beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nden<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ze<span class=\"_ _d\"></span>itwert<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span> Bewe<span class=\"_ _1\"></span>rtungsproze<span class=\"_ _1\"></span>ss <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> Bemessu<span class=\"_ _1\"></span>ng des<span class=\"_ _1\"></span> beizulegen<span class=\"_ _1\"></span>den Zeitwe<span class=\"_ _1\"></span>rts<span class=\"_ _1\"></span> <span class=\"_ _1b7\"> </span><span class=\"fs1c\">3<span class=\"_ _1\"></span>1.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _315\"> </span>8<span class=\"_ _1\"></span>31.249<span class=\"_ _3ca\"> </span>859.689<span class=\"_ _3ca\"> </span>Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>abh<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chten<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _338\"> </span>378.823<span class=\"_ _3ca\"> </span>394.979<span class=\"_ _3ca\"> </span>Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chv<span class=\"_ _1\"></span>erst<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e b<span class=\"_ _1\"></span>zw<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _356\"> </span>452.426<span class=\"_ _3ca\"> </span>464.710<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _29d\"> </span>4.417.978<span class=\"_ _3ca\"> </span>4.265.18<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>abh<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chten<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _3ca\"> </span>* <span class=\"_ _150\"> </span>1.010.<span class=\"_ _1\"></span>579<span class=\"_ _3ca\"> </span>1.017.71<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chv<span class=\"_ _1\"></span>erst<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e b<span class=\"_ _1\"></span>zw<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _179\"> </span>3.407.399<span class=\"_ _3ca\"> </span>3.247.46<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>*Dies entspr<span class=\"_ _d\"></span>icht 22,87<span class=\"fs26\"> </span>% (23,86<span class=\"fs26\"> </span>%) des bei<span class=\"_ _d\"></span>zulegenden <span class=\"_ _a\"></span>Zeitwerts <span class=\"_ _1\"></span>der Als <span class=\"_ _d\"></span>Finanzinvestition gehal<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>enen Immobilien. Bewe<span class=\"_ _1\"></span>rtungsmethode<span class=\"_ _1\"></span> <span class=\"_ _7e\"> </span><span class=\"fs1c\">31.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _315\"> </span>8<span class=\"_ _1\"></span>31.249<span class=\"_ _3ca\"> </span>859.689<span class=\"_ _3ca\"> </span>Ert<span class=\"_ _1\"></span>rags<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertm<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2bb\"> </span>647.01<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>683.016<span class=\"_ _3ca\"> </span>Verg<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e /<span class=\"_ _1\"></span> Ma<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ktwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _273\"> </span>179.883<span class=\"_ _3ca\"> </span>127.271<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _16e\"> </span>4.35<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>49.402<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _29d\"> </span>4.417.978<span class=\"_ _3ca\"> </span>4.265.18<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Ert<span class=\"_ _1\"></span>rags<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertm<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _331\"> </span>4.008.590<span class=\"_ _3ca\"> </span>3.489.44<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Verg<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e /<span class=\"_ _1\"></span> Ma<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ktwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _273\"> </span>354.114<span class=\"_ _3ca\"> </span>123.614<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _357\"> </span>55.274<span class=\"_ _3ca\"> </span>652.119<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>5.249.22<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>5.124.87<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>16.3.<span class=\"ff5b\"> </span>\u00dcberleitun<span class=\"_ _d\"></span>g der Fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nzinst<span class=\"_ _a\"></span>rumente<span class=\"_ _d\"></span> Be<span class=\"_ _a\"></span>z\u00fcgli<span class=\"_ _a\"></span>ch <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>Au<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>rku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>erf<span class=\"_ _a\"></span>olgs<span class=\"_ _a\"></span>wirk<span class=\"_ _a\"></span>sam <span class=\"_ _2\"></span>erf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ste<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>Bew<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>\u00e4nde<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>wi<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nsi<span class=\"_ _a\"></span>chtli<span class=\"_ _a\"></span>ch <span class=\"_ _2\"></span>des <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>weis<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>au<span class=\"_ _d\"></span>f <span class=\"_ _a\"></span>Anh<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>g-<span class=\"_ _3ca\"> </span>ang<span class=\"_ _a\"></span>abe <span class=\"_ _a\"></span>9.<span class=\"_ _d\"></span> Det<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ils<span class=\"_ _a\"></span> z<span class=\"_ _1\"></span>ur Ko<span class=\"_ _a\"></span>nzerngewinn- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung<span class=\"_ _a\"></span> auf <span class=\"_ _a\"></span>Sei<span class=\"_ _a\"></span>te 1<span class=\"_ _d\"></span>0<span class=\"_ _a\"></span>9 ve<span class=\"_ _a\"></span>rwi<span class=\"_ _a\"></span>esen<span class=\"_ _a\"></span>. A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fg<span class=\"_ _a\"></span>rund ei<span class=\"_ _d\"></span>ne<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> IT<span class=\"_ _5b\"></span>-H<span class=\"_ _a\"></span>armon<span class=\"_ _a\"></span>isi<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>g <span class=\"_ _1\"></span>kom<span class=\"_ _a\"></span>mt <span class=\"_ _1\"></span>es<span class=\"_ _d\"></span> zu <span class=\"_ _1\"></span>Lev<span class=\"_ _a\"></span>elum<span class=\"_ _a\"></span>gli<span class=\"_ _d\"></span>ed<span class=\"_ _a\"></span>eru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en, wel<span class=\"_ _a\"></span>che n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht auf <span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>ark<span class=\"_ _a\"></span>twe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ve<span class=\"_ _a\"></span>r\u00e4nd<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>r\u00fcck<span class=\"_ _a\"></span>zu-<span class=\"_ _3ca\"> </span>f\u00fch<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>n si<span class=\"_ _a\"></span>nd. Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _208\"> </span><span class=\"fs7\">2023 <span class=\"_ _17a\"> </span><span class=\"fc9\">2022 a<span class=\"_ _1\"></span>ngepasst </span></span>Finanzie<span class=\"_ _1\"></span>lle Verm\u00f6gen<span class=\"_ _1\"></span>swerte <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rtet zu FVt<span class=\"_ _1\"></span>OCI <span class=\"_ _76\"> </span><span class=\"fs7\">Level 1<span class=\"_ _3ca\"> </span></span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bei<span class=\"_ _1\"></span>zul<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> =<span class=\"_ _1\"></span> Bei<span class=\"_ _1\"></span>zule<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r Zeit<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. 18.251.9<span class=\"_ _1\"></span>87<span class=\"_ _3ca\"> </span>3.865.88<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>483.349<span class=\"_ _3ca\"> </span>19.738.7<span class=\"_ _1\"></span>55<span class=\"_ _3ca\"> </span>4.456.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>461.982<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a1\"> </span>21.7<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span>-1.505<span class=\"_ _43\"> </span>-16.257<span class=\"_ _25\"> </span><span class=\"fc9\">149<span class=\"_ _1\"></span>.066<span class=\"_ _3ca\"> </span></span>1.917<span class=\"_ _3ca\"> </span>745<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zw<span class=\"_ _3\"></span>isch<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Klas<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1d0\"> </span>-25<span class=\"_ _1\"></span>.816<span class=\"_ _54\"> </span>15.770<span class=\"_ _3ca\"> </span>127.046<span class=\"_ _3ca\"> </span>-35.014<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>4.107<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Lev<span class=\"_ _1\"></span>el <span class=\"_ _358\"> </span>224.089<span class=\"_ _3ca\"> </span>1.112.09<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>164.679<span class=\"_ _3ca\"> </span>40.319<span class=\"_ _3ca\"> </span>9.205<span class=\"_ _3ca\"> </span>203.276<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _137\"> </span>-1<span class=\"_ _1\"></span>.131.929<span class=\"_ _4c\"> </span>-315.2<span class=\"_ _1\"></span>81<span class=\"_ _5d\"> </span>-53.6<span class=\"_ _1\"></span>58<span class=\"_ _1fb\"> </span><span class=\"fc9\">-183<span class=\"_ _1\"></span>.672<span class=\"_ _5d\"> </span>-65<span class=\"_ _1\"></span>.272<span class=\"_ _1c\"> </span>-3<span class=\"_ _1\"></span>.857<span class=\"_ _3ca\"> </span></span>Amo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>isie<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>zt<span class=\"_ _1\"></span>e Zi<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>56.886<span class=\"_ _3ca\"> </span>12.793<span class=\"_ _3ca\"> </span>-1.884<span class=\"_ _54\"> </span><span class=\"fc9\">81.356<span class=\"_ _3ca\"> </span></span>10.829<span class=\"_ _3ca\"> </span>-3.619<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>3.396.212<span class=\"_ _3ca\"> </span>591.244<span class=\"_ _3ca\"> </span>200.781<span class=\"_ _3ca\"> </span>3.885.21<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>601.839<span class=\"_ _3ca\"> </span>61.476<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _359\"> </span>-2.977.02<span class=\"_ _1\"></span>0<span class=\"_ _1fb\"> </span>-522<span class=\"_ _1\"></span>.290<span class=\"_ _236\"> </span>-1<span class=\"_ _1\"></span>08.319<span class=\"_ _204\"> </span><span class=\"fc9\">-2.849.3<span class=\"_ _1\"></span>01<span class=\"_ _236\"> </span>-41<span class=\"_ _1\"></span>0.592<span class=\"_ _65\"> </span>-93.211<span class=\"_ _3ca\"> </span></span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span>-4.538<span class=\"_ _1fb\"> </span>-110.7<span class=\"_ _1\"></span>58<span class=\"_ _25\"> </span><span class=\"fc9\">644.9<span class=\"_ _1\"></span>83<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-16.544<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te B<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e4\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sn<span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>tral<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rfa<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _217\"> </span>920.5<span class=\"_ _1\"></span>38<span class=\"_ _3ca\"> </span>295.543<span class=\"_ _3ca\"> </span>-50.980<span class=\"_ _204\"> </span><span class=\"fc9\">-3.219.<span class=\"_ _1\"></span>717<span class=\"_ _236\"> </span>-7<span class=\"_ _1\"></span>38.081<span class=\"_ _1ce\"> </span>-131.0<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span></span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _1\"></span> zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _1a2\"> </span>18.73<span class=\"_ _1\"></span>6.650<span class=\"_ _3ca\"> </span>5.049.71<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>633.999<span class=\"_ _3ca\"> </span>18.251.9<span class=\"_ _1\"></span>87<span class=\"_ _3ca\"> </span>3.865.88<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>483.349<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _208\"> </span><span class=\"fs7\">2023 <span class=\"_ _17a\"> </span><span class=\"fc9\">2022 a<span class=\"_ _1\"></span>ngepasst </span></span>Finanzie<span class=\"_ _1\"></span>lle Verm\u00f6gen<span class=\"_ _1\"></span>swerte <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rtet zu FVtPL<span class=\"_ _1\"></span> <span class=\"_ _53\"> </span><span class=\"fs7\">Le<span class=\"_ _1\"></span>vel 1<span class=\"_ _3ca\"> </span></span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bei<span class=\"_ _1\"></span>zul<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> =<span class=\"_ _1\"></span> Bei<span class=\"_ _1\"></span>zule<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r Zeit<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. 7.450.05<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>2.543.75<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>501.478<span class=\"_ _3ca\"> </span>9.554.99<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>3.161.44<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>562.236<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a1\"> </span>72.1<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>-1.029<span class=\"_ _43\"> </span>-16.755<span class=\"_ _54\"> </span><span class=\"fc9\">29.777<span class=\"_ _3ca\"> </span></span>2.864<span class=\"_ _3ca\"> </span>-307<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zw<span class=\"_ _3\"></span>isch<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Klas<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3a\"> </span>11.<span class=\"_ _1\"></span>519<span class=\"_ _3ca\"> </span>2.675<span class=\"_ _3ca\"> </span>-14.193<span class=\"_ _54\"> </span><span class=\"fc9\">33.34<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>-2.434<span class=\"_ _45\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Lev<span class=\"_ _1\"></span>el <span class=\"_ _358\"> </span>244.114<span class=\"_ _3ca\"> </span>774.013<span class=\"_ _3ca\"> </span>592.993<span class=\"_ _3ca\"> </span>1.601<span class=\"_ _3ca\"> </span>274<span class=\"_ _3ca\"> </span>6.771<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _137\"> </span>-1<span class=\"_ _1\"></span>.230.251<span class=\"_ _4c\"> </span>-377.9<span class=\"_ _1\"></span>42<span class=\"_ _cf\"> </span>-2.928<span class=\"_ _1b\"> </span><span class=\"fc9\">-6.985<span class=\"_ _1b\"> </span>-1.651<span class=\"_ _ba\"> </span>-8<span class=\"_ _3ca\"> </span></span>Amo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>isie<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>zt<span class=\"_ _1\"></span>e Zi<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ad\"> </span>1.081<span class=\"_ _3ca\"> </span>8.718<span class=\"_ _3ca\"> </span>5.142<span class=\"_ _3ca\"> </span>5.929<span class=\"_ _3ca\"> </span>11.803<span class=\"_ _3ca\"> </span>6.418<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>2.459.074<span class=\"_ _3ca\"> </span>467.755<span class=\"_ _3ca\"> </span>177.649<span class=\"_ _3ca\"> </span>2.486.75<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>354.032<span class=\"_ _3ca\"> </span>201.570<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _359\"> </span>-3.231.60<span class=\"_ _1\"></span>0<span class=\"_ _1fb\"> </span>-483<span class=\"_ _1\"></span>.055<span class=\"_ _236\"> </span>-1<span class=\"_ _1\"></span>07.460<span class=\"_ _204\"> </span><span class=\"fc9\">-3.563.9<span class=\"_ _1\"></span>16<span class=\"_ _236\"> </span>-74<span class=\"_ _1\"></span>1.384<span class=\"_ _1ce\"> </span>-210.80<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-12.528<span class=\"_ _54\"> </span><span class=\"fc9\">15.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>180.376<span class=\"_ _3ca\"> </span>-42.271<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te B<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _49\"> </span>498.186<span class=\"_ _3ca\"> </span>252.125<span class=\"_ _3ca\"> </span>21.863<span class=\"_ _3ca\"> </span>-1.107.38<span class=\"_ _1\"></span>1<span class=\"_ _236\"> </span>-421<span class=\"_ _1\"></span>.567<span class=\"_ _99\"> </span>-2<span class=\"_ _1\"></span>2.131<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sn<span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>tral<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rfa<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1d7\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _1\"></span> zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _174\"> </span>6.274<span class=\"_ _1\"></span>.276<span class=\"_ _3ca\"> </span>3.187.01<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>1.145.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>7.450.05<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>2.543.75<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>501.478<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _208\"> </span><span class=\"fs1c\">2<span class=\"_ _1\"></span>023 <span class=\"_ _f9\"> </span><span class=\"fcc\">2022 angepas<span class=\"_ _1\"></span>st </span></span>Finanzie<span class=\"_ _1\"></span>lle Verbindlic<span class=\"_ _1\"></span>hkeiten <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rtet zu FVtPL<span class=\"_ _1\"></span> <span class=\"_ _42\"> </span><span class=\"fs1c\">Level<span class=\"_ _1\"></span> 1<span class=\"_ _3ca\"> </span></span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bei<span class=\"_ _1\"></span>zul<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> =<span class=\"_ _1\"></span> Bei<span class=\"_ _1\"></span>zule<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r Zeit<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. 0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>1.053<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.059<span class=\"_ _3ca\"> </span>813<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f8\"> </span>0<span class=\"_ _3ca\"> </span>728<span class=\"_ _3ca\"> </span>-2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.825<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zw<span class=\"_ _3\"></span>isch<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Klas<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Lev<span class=\"_ _1\"></span>el <span class=\"_ _14e\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _66\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Amo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>isie<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>zt<span class=\"_ _1\"></span>e Zi<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _207\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>404<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3<span class=\"_ _3ca\"> </span>180<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _13b\"> </span>0<span class=\"_ _3ca\"> </span>-2.159<span class=\"_ _3ca\"> </span>-311<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.702<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>993<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te B<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-40<span class=\"_ _3ca\"> </span>60<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sn<span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>tral<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rfa<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1d7\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _1\"></span> zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>0<span class=\"_ _3ca\"> </span>707<span class=\"_ _3ca\"> </span>1.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>1.053<span class=\"_ _3ca\"> </span>16.4.<span class=\"ff5b\"> </span>Nicht be<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>bacht<span class=\"_ _a\"></span>bare Inputf<span class=\"_ _d\"></span>aktore<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> Asset-Klasse<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1f6\"> </span><span class=\"fs1c\">Bewertungsmetho<span class=\"_ _1\"></span>den  </span>Nicht beobacht<span class=\"_ _1\"></span>bare Inputfakt<span class=\"_ _1\"></span>oren  Bandbreite <span class=\"_ _1\"></span> <span class=\"_ _198\"> </span>20<span class=\"_ _1\"></span>23 <span class=\"_ _53\"> </span><span class=\"fcc\">2022<span class=\"_ _1\"></span> </span>von<span class=\"_ _3ca\"> </span>bis<span class=\"_ _3ca\"> </span>von<span class=\"_ _3ca\"> </span>bis<span class=\"_ _3ca\"> </span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> <span class=\"_ _35a\"> </span>Ertragswert<span class=\"_ _1\"></span> <span class=\"_ _1a1\"> </span>Kap<span class=\"_ _1\"></span>italisierungszin<span class=\"_ _1\"></span>ssatz <span class=\"_ _93\"> </span>in % <span class=\"_ _19c\"> </span>0,30<span class=\"_ _3ca\"> </span>7,47<span class=\"_ _3ca\"> </span>0,30<span class=\"_ _3ca\"> </span>7,47  <span class=\"_ _106\"> </span>  <span class=\"_ _35b\"> </span>Mietertr\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>in T<span class=\"_ _1\"></span>EUR <span class=\"_ _19c\"> </span>7<span class=\"_ _3ca\"> </span>4.090<span class=\"_ _3ca\"> </span>7<span class=\"_ _3ca\"> </span>3.999  <span class=\"_ _106\"> </span>  <span class=\"_ _35b\"> </span>Boden<span class=\"_ _1\"></span>preise <span class=\"_ _2ef\"> </span>in T<span class=\"_ _1\"></span>EUR <span class=\"_ _19c\"> </span>0<span class=\"_ _3ca\"> </span>12<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>12  <span class=\"_ _106\"> </span>Disc<span class=\"_ _d\"></span>ounted Cash<span class=\"_ _1\"></span> flow<span class=\"_ _1\"></span> <span class=\"_ _32b\"> </span>Kapitalisierung<span class=\"_ _1\"></span>szinssatz<span class=\"_ _1\"></span> <span class=\"_ _36\"> </span>in<span class=\"_ _1\"></span> % <span class=\"_ _329\"> </span>4,11<span class=\"_ _3ca\"> </span>8,92<span class=\"_ _3ca\"> </span>3,56<span class=\"_ _3ca\"> </span>8,26  <span class=\"_ _106\"> </span>  <span class=\"_ _35b\"> </span>Mietertr\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>in T<span class=\"_ _1\"></span>EUR <span class=\"_ _238\"> </span>111<span class=\"_ _3ca\"> </span>7.394<span class=\"_ _3ca\"> </span>102<span class=\"_ _3ca\"> </span>5.699  <span class=\"_ _106\"> </span>Baurechte \u2013 Ertragsw<span class=\"_ _1\"></span>ert <span class=\"_ _bf\"> </span>Kapitalisierungsz<span class=\"_ _1\"></span>inssatz <span class=\"_ _93\"> </span>in %<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>2,50<span class=\"_ _3ca\"> </span>4,00<span class=\"_ _3ca\"> </span>2,50<span class=\"_ _3ca\"> </span>4  <span class=\"_ _106\"> </span>  <span class=\"_ _35b\"> </span>Mietertr\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>in T<span class=\"_ _1\"></span>EUR <span class=\"_ _10e\"> </span>83<span class=\"_ _3ca\"> </span>4.378<span class=\"_ _3ca\"> </span>83<span class=\"_ _3ca\"> </span>4.378  <span class=\"_ _106\"> </span>  <span class=\"_ _35b\"> </span>Boden<span class=\"_ _1\"></span>preise <span class=\"_ _2ef\"> </span>in T<span class=\"_ _1\"></span>EUR <span class=\"_ _219\"> </span>0,30<span class=\"_ _3ca\"> </span>0,73<span class=\"_ _3ca\"> </span>0,30<span class=\"_ _3ca\"> </span>0,73  <span class=\"_ _106\"> </span>  <span class=\"_ _35b\"> </span>Tats\u00e4chlich gezah<span class=\"_ _1\"></span>lter B<span class=\"_ _1\"></span>auzins <span class=\"_ _1f\"> </span>in % <span class=\"_ _329\"> </span>0<span class=\"_ _1\"></span>,90<span class=\"_ _3ca\"> </span>3,96<span class=\"_ _3ca\"> </span>0,90<span class=\"_ _3ca\"> </span>5,70<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>C <span class=\"_ _1f9\"> </span>Barwertmethode <span class=\"_ _1d0\"> </span>Spreads <span class=\"_ _20a\"> </span>in % <span class=\"_ _107\"> </span>-0,20<span class=\"_ _3ca\"> </span>5,62<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>AC<span class=\"_ _1\"></span> <span class=\"_ _43\"> </span>Barwertmethod<span class=\"_ _1\"></span>e <span class=\"_ _144\"> </span>Spreads <span class=\"_ _20a\"> </span>in % <span class=\"_ _107\"> </span>-0,20<span class=\"_ _3ca\"> </span>5,62<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span> <span class=\"_ _35c\"> </span>Barwertmeth<span class=\"_ _1\"></span>ode <span class=\"_ _144\"> </span>Spreads <span class=\"_ _20a\"> </span>in % <span class=\"_ _107\"> </span>-0,20<span class=\"_ _3ca\"> </span>4,13<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>Barwertmeth<span class=\"_ _1\"></span>ode <span class=\"_ _144\"> </span>Spreads<span class=\"_ _1\"></span> <span class=\"_ _35b\"> </span>in %<span class=\"_ _1\"></span> <span class=\"_ _147\"> </span>-0,2<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>3,81<span class=\"_ _3ca\"> </span>16.5.<span class=\"ff5b\"> </span>Sensitivit<span class=\"_ _d\"></span>\u00e4ten In <span class=\"_ _1\"></span>Bezug auf den <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ert <span class=\"_ _1\"></span>der mit e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>er Level-3-Met<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Aktien (<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ltipl<span class=\"_ _d\"></span>e-V<span class=\"_ _a\"></span>erfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en) <span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>die VIG-V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erung<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>gruppe d<span class=\"_ _d\"></span>avon aus, dass<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eder <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>native Inp<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tpar<span class=\"_ _d\"></span>amete<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> no<span class=\"_ _d\"></span>ch alte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>native V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en zu einer m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>\u00dfgebli<span class=\"_ _a\"></span>chen Schwa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>ung des W<span class=\"_ _a\"></span>erts f\u00fchr<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Als Finanz<span class=\"_ _a\"></span>investition<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>gehal<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Imm<span class=\"_ _a\"></span>obilien Folge<span class=\"_ _d\"></span>nde <span class=\"_ _10\"> </span>Sensiti<span class=\"_ _a\"></span>vit\u00e4ten <span class=\"_ _11\"> </span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eben <span class=\"_ _10\"> </span>sich <span class=\"_ _11\"> </span>f\u00fcr <span class=\"_ _11\"> </span>einen <span class=\"_ _11\"> </span>T<span class=\"_ _2\"></span>eilbest<span class=\"_ _a\"></span>and <span class=\"_ _11\"> </span>aus <span class=\"_ _10\"> </span>den <span class=\"_ _11\"> </span>mit <span class=\"_ _10\"> </span>Solv<span class=\"_ _a\"></span>ency <span class=\"_ _10\"> </span>II <span class=\"_ _10\"> </span>abgesti<span class=\"_ _a\"></span>mmten <span class=\"_ _11\"> </span>Berec<span class=\"_ _a\"></span>hnungen <span class=\"_ _11\"> </span>im partiell<span class=\"_ _d\"></span>en internen Mo<span class=\"_ _a\"></span>dell: Immobilien<span class=\"_ _1\"></span> <span class=\"_ _187\"> </span><span class=\"fs1c\">Beizulegender Zei<span class=\"_ _1\"></span>twert<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Beiz<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> 31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _e1\"> </span>4.619.995<span class=\"_ _3ca\"> </span>Mie<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e -5<span class=\"_ _1\"></span><span class=\"fs26\"> </span>%<span class=\"_ _1\"></span> <span class=\"_ _2e4\"> </span>4.440.131<span class=\"_ _3ca\"> </span>Mie<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e +5<span class=\"_ _1\"></span><span class=\"fs26\"> </span>%<span class=\"_ _1\"></span> <span class=\"_ _35d\"> </span>4.805.54<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gsz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span> -5<span class=\"_ _1\"></span>0bp<span class=\"_ _1\"></span> <span class=\"_ _2f6\"> </span>4.918<span class=\"_ _1\"></span>.764<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gsz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span> +5<span class=\"_ _1\"></span>0bp<span class=\"_ _1\"></span> <span class=\"_ _35e\"> </span>4.369.45<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Bod<span class=\"_ _1\"></span>enp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>e -5<span class=\"_ _1\"></span><span class=\"fs26\"> </span>%<span class=\"_ _1\"></span> <span class=\"_ _35f\"> </span>4.583.54<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Bod<span class=\"_ _1\"></span>enp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>e +5<span class=\"_ _1\"></span><span class=\"fs26\"> </span>%<span class=\"_ _1\"></span> <span class=\"_ _33e\"> </span>4.66<span class=\"_ _1\"></span>0.968<span class=\"_ _3ca\"> </span>Da  Immo<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>il<span class=\"_ _a\"></span>ien  zu  for<span class=\"_ _a\"></span>tgef\u00fchrten <span class=\"_ _12\"> </span>Ansc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>fungskost<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _12\"> </span>Bilanz  d<span class=\"_ _d\"></span>er  VI<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>bewe<span class=\"_ _d\"></span>rtet <span class=\"_ _12\"> </span>werde<span class=\"_ _a\"></span>n,  w\u00fcr<span class=\"_ _d\"></span>den  si<span class=\"_ _d\"></span>ch <span class=\"_ _12\"> </span>negati<span class=\"_ _a\"></span>ve Sensiti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>it\u00e4ten <span class=\"_ _3\"></span>nur <span class=\"_ _3\"></span>bei <span class=\"_ _3\"></span>Unte<span class=\"_ _d\"></span>rschr<span class=\"_ _a\"></span>eiten <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ertes <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Immo<span class=\"_ _d\"></span>bili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Gewinn- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung <span class=\"_ _3\"></span>wide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>spiegel<span class=\"_ _a\"></span>n, daher ist <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>swirku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _a\"></span>as Sonstig<span class=\"_ _d\"></span>e Erge<span class=\"_ _a\"></span>bnis nicht g<span class=\"_ _a\"></span>egeben. Bewerte<span class=\"_ _d\"></span>t zu A<span class=\"_ _a\"></span>C Da die B<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>chwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ver<span class=\"_ _d\"></span>\u00e4nder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng d<span class=\"_ _d\"></span>er Ausleih<span class=\"_ _a\"></span>ungen und A<span class=\"_ _d\"></span>nlei<span class=\"_ _d\"></span>hen, die als be<span class=\"_ _a\"></span>wertet zu AC klass<span class=\"_ _a\"></span>ifiziert sind, kei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>eitwertko<span class=\"_ _a\"></span>m-<span class=\"_ _3ca\"> </span>ponente <span class=\"_ _11\"> </span>bein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>altet, <span class=\"_ _11\"> </span>ergeb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _10\"> </span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>keine <span class=\"_ _11\"> </span>Auswirkung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>aus <span class=\"_ _11\"> </span>der <span class=\"_ _10\"> </span>Sensitivit<span class=\"_ _a\"></span>\u00e4tsbere<span class=\"_ _a\"></span>chnung <span class=\"_ _11\"> </span>auf <span class=\"_ _11\"> </span>die <span class=\"_ _10\"> </span>Gewinn- <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erlus<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>rec<span class=\"_ _d\"></span>hnung <span class=\"_ _a\"></span>und das Sons<span class=\"_ _a\"></span>tige Ergebnis<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> Bewerte<span class=\"_ _d\"></span>t zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtPL Anleihen<span class=\"_ _1\"></span> <span class=\"_ _1e6\"> </span><span class=\"fs1c\">Beizulegender Zeit<span class=\"_ _1\"></span>wert<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Beiz<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> 31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>461.933<span class=\"_ _3ca\"> </span>Spr<span class=\"_ _1\"></span>ead<span class=\"_ _1\"></span> +<span class=\"_ _1\"></span>50b<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> <span class=\"_ _360\"> </span>-9.971<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>rkun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rlus<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chnun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _2d6\"> </span>-9.9<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>rkun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sr<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _7d\"> </span>0<span class=\"_ _3ca\"> </span>Bewerte<span class=\"_ _d\"></span>t zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtOCI<span class=\"_ _a\"></span> Anleihen<span class=\"_ _1\"></span> <span class=\"_ _1e6\"> </span><span class=\"fs1c\">Beizulegender Zeit<span class=\"_ _1\"></span>wert<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Beiz<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> 31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>269.645<span class=\"_ _3ca\"> </span>Spr<span class=\"_ _1\"></span>ead<span class=\"_ _1\"></span> +<span class=\"_ _1\"></span>50b<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> <span class=\"_ _360\"> </span>-4.821<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>rkun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rlus<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chnun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _83\"> </span>0<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>rkun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sr<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _294\"> </span>-4.821",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "<div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gseb8\">2</div><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gseb9\">.1.<span class=\"ff5b\"> </span>\u00dcbersicht<span class=\"_ _a\"></span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gseba\">Bewe<span class=\"_ _1\"></span>rtung und Sta<span class=\"_ _1\"></span>nd Risiko<span class=\"_ _1\"></span>vorsorge<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2023 <span class=\"_ _1de\"> </span><span class=\"fc9\">31.12.<span class=\"_ _1\"></span>2022 </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsebb\">Bilanzwert<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsebc\">Risikovorsorge<span class=\"_ _1\"></span> Brutto<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsebd\">Bilanzwert<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsebe\">Risikovorsorge<span class=\"_ _1\"></span> Brutto<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsebf\"><div class=\"t m1 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsec0\">Bewerte<span class=\"_ _1\"></span>t zu AC </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsec1\">Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _139\"> </span>5.029<span class=\"_ _1\"></span>.612<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsec2\">-89.22<span class=\"_ _1\"></span>8<span class=\"_ _ba\"> </span><span class=\"fc9\">5.475.609<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsec3\">-37.20<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsec4\">Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span>1.5<span class=\"_ _1\"></span>58.107<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsec5\">2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsec6\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _248\"> </span>3.031.131<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsec7\">-67.811<span class=\"_ _ba\"> </span><span class=\"fc9\">2.74<span class=\"_ _1\"></span>8.328<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsec8\">-30.848<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsec9\">IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _135\"> </span>440.<span class=\"_ _1\"></span>374<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gseca\">-21.417<span class=\"_ _13a\"> </span><span class=\"fc9\">412.062<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsecb\">-6.360<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsecc\">Ver<span class=\"_ _1\"></span>bin<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hke<span class=\"_ _1\"></span>ite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _126\"> </span>-2.981.6<span class=\"_ _1\"></span>84<span class=\"_ _11d\"> </span><span class=\"fc9\">-3.467<span class=\"_ _1\"></span>.443<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsecd\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>-2.39<span class=\"_ _1\"></span>4.470<span class=\"_ _13e\"> </span><span class=\"fc9\">-2.909.423<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsece\">IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b3\"> </span>-587.214<span class=\"_ _1b4\"> </span><span class=\"fc9\">-558<span class=\"_ _1\"></span>.020<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsecf\">Bewerte<span class=\"_ _1\"></span>t zu FVtOCI </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsed0\">Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>24.0<span class=\"_ _1\"></span>21.071<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsed1\">-172.6<span class=\"_ _1\"></span>13<span class=\"_ _1e0\"> </span><span class=\"fc9\">22.36<span class=\"_ _1\"></span>3.774<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsed2\">-170.8<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsed3\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _201\"> </span>24.021.07<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsed4\">-172.613<span class=\"_ _1ac\"> </span><span class=\"fc9\">22.363.77<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsed5\">-170.854<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsed6\">Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _154\"> </span>399.293<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsed7\">237.442<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsed8\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _162\"> </span>399<span class=\"_ _1\"></span>.293<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsed9\">237.442<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gseda\">Bewerte<span class=\"_ _1\"></span>t zu FVtPL </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsedb\">Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsedc\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _201\"> </span>10.393.73<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsedd\">10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsede\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _19e\"> </span>-1.29<span class=\"_ _1\"></span>6<span class=\"_ _14b\"> </span><span class=\"fc9\">-2.<span class=\"_ _1\"></span>619<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsedf\">Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsee0\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _162\"> </span>212<span class=\"_ _1\"></span>.822<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsee1\">130.870<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsee2\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _125\"> </span>-555<span class=\"_ _1be\"> </span><span class=\"fc9\">-572<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gsee4\">2.2.<span class=\"ff5b\"> </span>Kategorien un<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _a\"></span>ge<span class=\"_ _1\"></span>n </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsee5\">Verm\u00f6gen<span class=\"_ _1\"></span>swerte<span class=\"_ _1\"></span> <span class=\"_ _27f\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsee6\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsee7\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsee8\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>4.940.384<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsee9\">5.438.40<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gseea\">Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span>1.558.10<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gseeb\">2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gseec\">Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _28b\"> </span>7<span class=\"_ _1\"></span>42.306<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gseed\">788.952<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gseee\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b5\"> </span>978.491<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gseef\">888.080<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsef0\">Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2b6\"> </span>1.242.52<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsef1\">1.040.44<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsef2\">IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _182\"> </span>418.957<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsef3\">405.702<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsef4\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _297\"> </span>2<span class=\"_ _1\"></span>4.420.364<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsef5\">22.601.2<span class=\"_ _1\"></span>16<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsef6\">Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _27b\"> </span>24.021.071<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsef7\">22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsef8\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _e1\"> </span>24<span class=\"_ _1\"></span>.021.071<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsef9\">22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsefa\">Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _25e\"> </span>399.293<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsefb\">237.442<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsefc\">Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>39<span class=\"_ _1\"></span>9.293<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsefd\">237.442<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsefe\">Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>38.259<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gseff\">33.222<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf00\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>70.088<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf01\">68.930<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf02\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b8\"> </span>290.946<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf03\">135.290<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsf04\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _294\"> </span>10.60<span class=\"_ _1\"></span>6.555<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsf05\">10.495.2<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf06\">Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _27e\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf07\">10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf08\">Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>48<span class=\"_ _1\"></span>4.219<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf09\">477.686<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf0a\">Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>450.075<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf0b\">427.950<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf0c\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>30.116<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf0d\">35.528<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf0e\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b9\"> </span>4.028<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf0f\">14.208<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf10\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ba\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf11\">1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf12\">In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _2bb\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf13\">8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf14\">De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _1f0\"> </span>19.0<span class=\"_ _1\"></span>43<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf15\">28.683<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf16\">Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _f4\"> </span>212.822<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf17\">130.870<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf18\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _290\"> </span>212.822<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf19\">130.870<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsf1a\">Summe <span class=\"_ _de\"> </span>39.967.3<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsf1b\">38.534.9<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsf1c\">Verbindlichk<span class=\"_ _1\"></span>eiten<span class=\"_ _1\"></span> <span class=\"_ _2bc\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsf1d\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsf1e\"><div class=\"t m2 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsf1f\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>2.981.684<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsf20\">3.467.44<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf21\">Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2bd\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf22\">1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf23\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2be\"> </span>306.881<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf24\">343.898<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf25\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _16d\"> </span>579.908<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf26\">593.118<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf27\">Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2bf\"> </span>198.398<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf28\">183.126<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf29\">IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>587.214<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf2a\">558.020<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsf2b\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _97\"> </span>1.851<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsf2c\">3.191<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf2d\">Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _2c0\"> </span>1.296<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf2e\">2.619<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsf2f\">Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>555<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsf30\">572<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsf31\">Summe <span class=\"_ _2c1\"> </span>2.983.53<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsf32\">3.470.63<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div>2.3.<span class=\"ff5b\"> </span>Eig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nkapitalinstrumente<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>designi<span class=\"_ _a\"></span>ert bewertet zu FVt<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>CI Finanzinves<span class=\"_ _1\"></span>titionen<span class=\"_ _1\"></span> <span class=\"_ _2c2\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bei<span class=\"_ _1\"></span>zul<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> \u2013<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>efi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _2c3\"> </span>399.293<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2c4\"> </span>38.259<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _180\"> </span>70.088<span class=\"_ _3ca\"> </span>Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> B\u00f6<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _2a7\"> </span>31.710<span class=\"_ _3ca\"> </span>GRO<span class=\"_ _1\"></span>PYU<span class=\"_ _1\"></span>S A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _2c5\"> </span>14.003<span class=\"_ _3ca\"> </span>Res<span class=\"_ _1\"></span>tbe<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span> <span class=\"_ _2c6\"> </span>24.375<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _259\"> </span>290<span class=\"_ _1\"></span>.946<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Po<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>d/R<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> Ho<span class=\"_ _1\"></span>ldi<span class=\"_ _1\"></span>ng B<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>V.<span class=\"_ _1\"></span> <span class=\"_ _2c7\"> </span>97.664<span class=\"_ _3ca\"> </span>Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Exp<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _1ea\"> </span>53.122<span class=\"_ _3ca\"> </span>HOTE<span class=\"_ _1\"></span>LY<span class=\"_ _1\"></span> SR<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>\u00cd, <span class=\"_ _1\"></span>a.s.<span class=\"_ _1\"></span> <span class=\"_ _1f5\"> </span>31.60<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>CARPA<span class=\"_ _3\"></span>THIA<span class=\"_ _1\"></span> PE<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>SII-<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>OCIET<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>TE <span class=\"_ _1\"></span>DE<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>DMI<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>STRA<span class=\"_ _1\"></span>RE<span class=\"_ _1\"></span> A <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span>DUR<span class=\"_ _1\"></span>IL<span class=\"_ _1\"></span>OR <span class=\"_ _1\"></span>DE <span class=\"_ _1\"></span>PEN<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>I P<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>VA<span class=\"_ _1\"></span>TE S<span class=\"_ _1\"></span>.A<span class=\"_ _1\"></span>. <span class=\"_ _141\"> </span>20.034<span class=\"_ _3ca\"> </span>Res<span class=\"_ _1\"></span>tbe<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span> <span class=\"_ _2c6\"> </span>88.517<span class=\"_ _3ca\"> </span>Bei<span class=\"_ _1\"></span>zul<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> Zei<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>pu<span class=\"_ _1\"></span>nkt <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbuc<span class=\"_ _1\"></span>hu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _2c8\"> </span>4.997<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2c9\"> </span>494<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28e\"> </span>202<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _a6\"> </span>4.301<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>on <span class=\"_ _10\"> </span>den <span class=\"_ _10\"> </span>noc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>im <span class=\"_ _11\"> </span>Be<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>and <span class=\"_ _12\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>findli<span class=\"_ _a\"></span>chen <span class=\"_ _10\"> </span>Aktien <span class=\"_ _11\"> </span>bel\u00e4uft <span class=\"_ _10\"> </span>si<span class=\"_ _d\"></span>ch <span class=\"_ _10\"> </span>keine <span class=\"_ _11\"> </span>E<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>zelinvestition<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>auf <span class=\"_ _10\"> </span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hr <span class=\"_ _11\"> </span>als <span class=\"_ _10\"> </span>E<span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>R 5,0 Mio.<span class=\"_ _d\"></span> <span class=\"_ _10\"> </span>In <span class=\"_ _10\"> </span>den Restbet<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>Posi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ione<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Anteile <span class=\"_ _12\"> </span>a<span class=\"_ _d\"></span>n  so<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _10\"> </span>an  verb<span class=\"_ _a\"></span>undene<span class=\"_ _d\"></span>n  nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _12\"> </span>ko<span class=\"_ _d\"></span>nsolidi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>en  i<span class=\"_ _a\"></span>st  keine Einzelb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>teilig<span class=\"_ _a\"></span>ung mit ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em b<span class=\"_ _d\"></span>eizuleg<span class=\"_ _a\"></span>enden Zei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>wert <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 10,0<span class=\"_ _d\"></span> Mio<span class=\"_ _d\"></span>. enthalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Die <span class=\"_ _3\"></span>Ausbu<span class=\"_ _a\"></span>chungen <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Aktie<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Anteile <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Unternehm<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>melz<span class=\"_ _d\"></span>ungen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>sowie<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>Kapit<span class=\"_ _a\"></span>alherabsetz<span class=\"_ _a\"></span>ung zur\u00fcckz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f\u00fchr<span class=\"_ _a\"></span>en und <span class=\"_ _a\"></span>die Einzelw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>bersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eiten ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>etrag <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 10,0 <span class=\"_ _d\"></span>Mio.<span class=\"_ _a\"></span> nicht.<span class=\"_ _a\"></span> Zusatzinfo<span class=\"_ _1\"></span>rmatione<span class=\"_ _1\"></span>n <span class=\"_ _2ca\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Erfa<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Di<span class=\"_ _1\"></span>vide<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>n Ei<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nka<span class=\"_ _1\"></span>pit<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _f8\"> </span>6.943<span class=\"_ _3ca\"> </span>7.361<span class=\"_ _3ca\"> </span>Im B<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>nd b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>find<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _293\"> </span>6.918<span class=\"_ _3ca\"> </span>7.166<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht m<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>im B<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ch <span class=\"_ _2cb\"> </span>25<span class=\"_ _3ca\"> </span>195<span class=\"_ _3ca\"> </span>Inn<span class=\"_ _1\"></span>erh<span class=\"_ _1\"></span>alb<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es K<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>erne<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>kapi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>sg<span class=\"_ _1\"></span>ebu<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>kum<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>Ge<span class=\"_ _1\"></span>win<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _205\"> </span>-4<span class=\"_ _1\"></span>.294<span class=\"_ _3ca\"> </span>-4.382<span class=\"_ _3ca\"> </span><div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gsf58\">2<span class=\"_ _3ca\"> </span>.4.<span class=\"ff5b\"> </span>Erwartet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Kreditverlust<span class=\"_ _d\"></span>e </div><div class=\"t m1 h44 ff57 fs1d fc5 sc0 ls4 ws0 gsf59\">\u00dcbersich<span class=\"_ _a\"></span>t </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gsf5a\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2bf\"> </span><span class=\"fs1c\">2023 </span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gsf5b\">Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> und bew<span class=\"_ _1\"></span>ertet zu<span class=\"_ _1\"></span> AC <span class=\"_ _2cc\"> </span><span class=\"fs1c\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsf5c\">Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsf5d\">Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsf5e\">Summe<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsf5f\"><div class=\"t m1 x0 h5f ya3c ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsf60\">Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-<span class=\"_ _1\"></span>44.179<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsf61\">-67.06<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsf62\">-90.46<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsf63\">-201.7<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf64\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _222\"> </span>6.335<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf65\">133<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf66\">196<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf67\">6.664<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf68\">Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-29.234<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf69\">-1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf6a\">-4.840<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf6b\">-34.075<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf6c\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2cd\"> </span>-4.711<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf6d\">1.064<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf6e\">-67.457<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf6f\">-71.104<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf70\">Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>5.436<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf71\">1.300<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf72\">53.002<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf73\">59.738<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf74\">Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>schr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf75\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf76\">8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf77\">8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf78\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _d6\"> </span>-8.635<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf79\">8.635<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf7a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf7b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf7c\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _2ce\"> </span>81<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf7d\">-81<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf7e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf7f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf80\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _2cf\"> </span>172<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf81\">4.852<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf82\">-5.024<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf83\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf84\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _2d0\"> </span>47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf85\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf86\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf87\">47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf88\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2d1\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf89\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf8a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf8b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsf8c\">Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2d2\"> </span>-74.68<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsf8d\">-51.16<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsf8e\">-114.5<span class=\"_ _1\"></span>76<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsf8f\">-240.4<span class=\"_ _1\"></span>24<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5e ff58 fs22 fcc sc0 ls4 ws0 gsf90\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2bf\"> </span><span class=\"fs1c\">2022 </span></div><div class=\"t m1 h5e ff58 fs22 fcc sc0 ls4 ws0 gsf91\">Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> und bew<span class=\"_ _1\"></span>ertet zu<span class=\"_ _1\"></span> AC <span class=\"_ _2cc\"> </span><span class=\"fs1c\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gsf92\">Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gsf93\">Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gsf94\">Summe<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsf95\"><div class=\"t m1 x0 h5f ya53 ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gsf96\">Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-<span class=\"_ _1\"></span>20.107<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gsf97\">-69.25<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gsf98\">-15.13<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gsf99\">-104.4<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsf9a\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _222\"> </span>3.129<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsf9b\">716<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsf9c\">16<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsf9d\">3.861<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsf9e\">Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-31.937<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsf9f\">-153<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfa0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfa1\">-32.090<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfa2\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2d3\"> </span>10.393<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfa3\">-77.515<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfa4\">-14.843<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfa5\">-81.965<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfa6\">Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>2.294<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfa7\">9.794<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfa8\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfa9\">12.088<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfaa\">Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>schr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfab\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfac\">947<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfad\">947<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfae\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _d6\"> </span>-8.667<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfaf\">8.667<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfb0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfb1\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfb2\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _2cf\"> </span>848<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfb3\">-848<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfb4\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfb5\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfb6\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _265\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfb7\">61.449<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfb8\">-61.449<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfb9\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfba\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _2d4\"> </span>-125<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfbb\">79<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfbc\">-1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfbd\">-47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfbe\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _98\"> </span>-7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfbf\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfc0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsfc1\">-7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gsfc2\">Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2d2\"> </span>-44.17<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gsfc3\">-67.06<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gsfc4\">-90.46<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gsfc5\">-201.7<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gsfc7\">Anleihen<span class=\"_ _a\"></span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsfc8\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2023 </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gsfc9\">Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span><span class=\"fs7\">St<span class=\"_ _1\"></span>ufe 1<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsfca\">Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsfcb\">Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsfcc\">Summe<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsfcd\"><div class=\"t m1 x0 h2e y15b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsfce\">Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-34.469<span class=\"_ _252\"> </span>-47.8<span class=\"_ _1\"></span>24<span class=\"_ _1d0\"> </span>-88.56<span class=\"_ _1\"></span>1<span class=\"_ _7c\"> </span>-170.85<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfcf\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span>5.850<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfd0\">68<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfd1\">353<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfd2\">6.271<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfd3\">Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>-5.658<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfd4\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfd5\">-5.658<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfd6\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _1db\"> </span>11<span class=\"_ _1\"></span>.984<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfd7\">-2.918<span class=\"_ _252\"> </span>-66<span class=\"_ _1\"></span>.658<span class=\"_ _219\"> </span>-57.59<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfd8\">Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _22d\"> </span>1<span class=\"_ _1\"></span>.730<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfd9\">441<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfda\">53.002<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfdb\">55.173<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfdc\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _2d8\"> </span>-8.635<span class=\"_ _32\"> </span>8.635<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfdd\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfde\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfdf\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _1ab\"> </span>81<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfe0\">-81<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfe1\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfe2\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _132\"> </span>172<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfe3\">4.852<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfe4\">-5.024<span class=\"_ _d5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfe5\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _152\"> </span>47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfe6\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfe7\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gsfe8\">47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gsfe9\">Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _81\"> </span>-28.<span class=\"_ _1\"></span>898<span class=\"_ _1d0\"> </span>-36.<span class=\"_ _1\"></span>827<span class=\"_ _4b\"> </span>-106.8<span class=\"_ _1\"></span>88<span class=\"_ _7c\"> </span>-172.6<span class=\"_ _1\"></span>13<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc9 sc0 ls4 ws0 gsfea\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2022 </span></div><div class=\"t m1 h2c ff58 fs12 fc9 sc0 ls4 ws0 gsfeb\">Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span><span class=\"fs7\">St<span class=\"_ _1\"></span>ufe 1<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsfec\">Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsfed\">Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsfee\">Summe<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsfef\"><div class=\"t m1 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gsff0\">Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-15.090<span class=\"_ _252\"> </span>-53.9<span class=\"_ _1\"></span>22<span class=\"_ _1d0\"> </span>-12.96<span class=\"_ _1\"></span>8<span class=\"_ _37\"> </span>-<span class=\"_ _1\"></span>81.980<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsff1\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span>2.417<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsff2\">184<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsff3\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsff4\">2.601<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsff5\">Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _168\"> </span>-21<span class=\"_ _1\"></span>.491<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsff6\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsff7\">-21.491<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsff8\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2d9\"> </span>7.313<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsff9\">-72.245<span class=\"_ _252\"> </span>-1<span class=\"_ _1\"></span>4.143<span class=\"_ _219\"> </span>-79.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsffa\">Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _29e\"> </span>744<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsffb\">8.480<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsffc\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsffd\">9.224<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsffe\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _2d8\"> </span>-8.664<span class=\"_ _32\"> </span>8.664<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gsfff\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1000\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1001\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _132\"> </span>434<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1002\">-434<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1003\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1004\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _27a\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1005\">61.449<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1006\">-61.449<span class=\"_ _d5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1007\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _63\"> </span>-125<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1008\">-1<span class=\"_ _95\"> </span>-126<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1009\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _98\"> </span>-7<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs100a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs100b\">-7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs100c\">Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _81\"> </span>-34.<span class=\"_ _1\"></span>469<span class=\"_ _1d0\"> </span>-47.<span class=\"_ _1\"></span>824<span class=\"_ _1d0\"> </span>-88.5<span class=\"_ _1\"></span>61<span class=\"_ _7c\"> </span>-170.8<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span></div>2.9.<span class=\"ff5b\"> </span>Details zu<span class=\"_ _a\"></span>m Ne<span class=\"_ _1\"></span>tto<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rgebnis<span class=\"_ _a\"></span> Ergebnis aus<span class=\"_ _1\"></span> Finanzi<span class=\"_ _1\"></span>nstrume<span class=\"_ _1\"></span>nten bewe<span class=\"_ _1\"></span>rtet zu FVtPL<span class=\"_ _1\"></span> <span class=\"_ _17d\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Finanzie<span class=\"_ _1\"></span>lle Ver<span class=\"_ _1\"></span>m\u00f6genswerte <span class=\"_ _d0\"> </span>950.981<span class=\"_ _3ca\"> </span>-1.548<span class=\"_ _1\"></span>.835<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _2f3\"> </span>935.325<span class=\"_ _3ca\"> </span>-1.539<span class=\"_ _1\"></span>.910<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2b7\"> </span>176<span class=\"_ _3ca\"> </span>30<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _290\"> </span>164.226<span class=\"_ _3ca\"> </span>-272.522<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _2f4\"> </span>713.568<span class=\"_ _3ca\"> </span>-1.187.68<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _68\"> </span>67.422<span class=\"_ _3ca\"> </span>-69.518<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _2f5\"> </span>-10.067<span class=\"_ _219\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>0.218<span class=\"_ _3ca\"> </span></span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _f4\"> </span>15.656<span class=\"_ _3ca\"> </span>-8.925<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2f6\"> </span>15.656<span class=\"_ _3ca\"> </span>-8.925<span class=\"_ _3ca\"> </span>Finanzie<span class=\"_ _1\"></span>lle Ver<span class=\"_ _1\"></span>bindlichkeite<span class=\"_ _1\"></span>n <span class=\"_ _2f7\"> </span>17<span class=\"_ _3ca\"> </span>-71<span class=\"_ _3ca\"> </span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>17<span class=\"_ _3ca\"> </span>-71<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L*<span class=\"_ _1\"></span> <span class=\"_ _eb\"> </span>17<span class=\"_ _3ca\"> </span>-71<span class=\"_ _3ca\"> </span>*Fin<span class=\"_ _d\"></span>anzielle Verbindlichkeiten, <span class=\"_ _a\"></span>die<span class=\"_ _1\"></span> als designiert <span class=\"_ _d\"></span>bewertet zu FVtPL klassifiziert sind<span class=\"_ _a\"></span>,<span class=\"_ _1\"></span> sind keinem ei<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>enen Ausfallris<span class=\"_ _d\"></span>iko ausgesetzt, welches \u00fc<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>r das Sonstige Ergebni<span class=\"_ _a\"></span>s zu<span class=\"_ _1\"></span> erfassen <span class=\"_ _a\"></span>w\u00e4re<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Zinsergeb<span class=\"_ _1\"></span>nis <span class=\"_ _22c\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _2f8\"> </span>1.110.99<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>948.436<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _260\"> </span>8<span class=\"_ _1\"></span>95.801<span class=\"_ _3ca\"> </span>715.099<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _271\"> </span>145.06<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>95.249<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _2f9\"> </span>750.737<span class=\"_ _3ca\"> </span>619.850<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge \u00fc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2fa\"> </span>215.194<span class=\"_ _3ca\"> </span>233.337<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>169.128<span class=\"_ _3ca\"> </span>205.142<span class=\"_ _3ca\"> </span>Eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>kapi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>tOC<span class=\"_ _1\"></span>I <span class=\"_ _8c\"> </span>6<span class=\"_ _1\"></span>.943<span class=\"_ _3ca\"> </span>7.362<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rtr<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2fb\"> </span>39.123<span class=\"_ _3ca\"> </span>20.833<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufwe<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2fc\"> </span>-126.9<span class=\"_ _1\"></span>73<span class=\"_ _7c\"> </span><span class=\"fc9\">-137.3<span class=\"_ _1\"></span>31<span class=\"_ _3ca\"> </span></span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ach<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ef<span class=\"_ _1\"></span>fek<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>-87.8<span class=\"_ _1\"></span>69<span class=\"_ _219\"> </span><span class=\"fc9\">-90.032<span class=\"_ _3ca\"> </span></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _ec\"> </span>-87.869<span class=\"_ _67\"> </span><span class=\"fc9\">-89.830<span class=\"_ _3ca\"> </span></span>Neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ivzin<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I <span class=\"_ _265\"> </span>0<span class=\"_ _3ca\"> </span>-202<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>brig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1cf\"> </span>-39.1<span class=\"_ _1\"></span>04<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _2de\"> </span>1<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>zin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _d4\"> </span>-39.12<span class=\"_ _1\"></span>1<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Summe <span class=\"_ _267\"> </span>9<span class=\"_ _1\"></span>84.022<span class=\"_ _3ca\"> </span>811.105<span class=\"_ _3ca\"> </span>Da<span class=\"_ _a\"></span>s im<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Kapit<span class=\"_ _a\"></span>alv<span class=\"_ _a\"></span>era<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ag<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>ergeb<span class=\"_ _a\"></span>nis<span class=\"_ _a\"></span> erf<span class=\"_ _a\"></span>ass<span class=\"_ _a\"></span>te E<span class=\"_ _a\"></span>ntgel<span class=\"_ _a\"></span>t f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ver<span class=\"_ _d\"></span>wal<span class=\"_ _a\"></span>tun<span class=\"_ _a\"></span>g b<span class=\"_ _a\"></span>el\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>t si<span class=\"_ _a\"></span>ch <span class=\"_ _d\"></span>auf<span class=\"_ _a\"></span> TE<span class=\"_ _a\"></span>UR 3<span class=\"_ _a\"></span>9.0<span class=\"_ _a\"></span>86 <span class=\"_ _a\"></span>(TEU<span class=\"_ _a\"></span>R 3<span class=\"_ _a\"></span>4.07<span class=\"_ _a\"></span>1).<span class=\"_ _3ca\"> </span>9.<span class=\"ff5b\"> </span>DET<span class=\"_ _a\"></span>AILS ZUR<span class=\"_ _d\"></span> KONZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERLU<span class=\"_ _a\"></span>STRECHNUNG Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span><span class=\"fs1c\">\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _e0\"> </span>Tschechische Re<span class=\"_ _1\"></span>publik<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _af\"> </span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>weiter<span class=\"_ _1\"></span>te CEE </span>  <span class=\"_ _92\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>1.010.854<span class=\"_ _3ca\"> </span>-740.6<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>183.108<span class=\"_ _3ca\"> </span>-15.72<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>130.074<span class=\"_ _3ca\"> </span>-14.84<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>293.611<span class=\"_ _3ca\"> </span>-13.88<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 450.204<span class=\"_ _3ca\"> </span>422.286<span class=\"_ _3ca\"> </span>91.970<span class=\"_ _3ca\"> </span>81.789<span class=\"_ _3ca\"> </span>61.016<span class=\"_ _3ca\"> </span>43.256<span class=\"_ _3ca\"> </span>186.751<span class=\"_ _3ca\"> </span>144.147<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-36<span class=\"_ _3ca\"> </span>-3.953<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-87<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>158<span class=\"_ _3ca\"> </span>420<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-1.6<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span>-59.305<span class=\"_ _3ca\"> </span>-12.345<span class=\"_ _3ca\"> </span>-1.016<span class=\"_ _3ca\"> </span>-1.058<span class=\"_ _3ca\"> </span>-502<span class=\"_ _3ca\"> </span>-41.948<span class=\"_ _3ca\"> </span>-20.357<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>562.383<span class=\"_ _3ca\"> </span>-1.099.66<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>103.483<span class=\"_ _3ca\"> </span>-96.406<span class=\"_ _3ca\"> </span>70.117<span class=\"_ _3ca\"> </span>-57.600<span class=\"_ _3ca\"> </span>148.650<span class=\"_ _3ca\"> </span>-138.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _328\"> </span>450.961<span class=\"_ _3ca\"> </span>-1.166.37<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>85.029<span class=\"_ _3ca\"> </span>-100.775<span class=\"_ _3ca\"> </span>46.694<span class=\"_ _3ca\"> </span>-23.533<span class=\"_ _3ca\"> </span>139.636<span class=\"_ _3ca\"> </span>-164.139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>13.106<span class=\"_ _3ca\"> </span>-120.577<span class=\"_ _3ca\"> </span>7.726<span class=\"_ _3ca\"> </span>-5.807<span class=\"_ _3ca\"> </span>37.271<span class=\"_ _3ca\"> </span>-35.587<span class=\"_ _3ca\"> </span>14.103<span class=\"_ _3ca\"> </span>-23.075<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 26.252<span class=\"_ _3ca\"> </span>18.701<span class=\"_ _3ca\"> </span>-1.040<span class=\"_ _3ca\"> </span>105<span class=\"_ _3ca\"> </span>339<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>226<span class=\"_ _3ca\"> </span>2.918<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>84.590<span class=\"_ _3ca\"> </span>69.487<span class=\"_ _3ca\"> </span>535<span class=\"_ _3ca\"> </span>511<span class=\"_ _3ca\"> </span>682<span class=\"_ _3ca\"> </span>312<span class=\"_ _3ca\"> </span>5.446<span class=\"_ _3ca\"> </span>4.354<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-58.338<span class=\"_ _3ca\"> </span>-51.073<span class=\"_ _3ca\"> </span>-1.575<span class=\"_ _3ca\"> </span>-407<span class=\"_ _3ca\"> </span>-344<span class=\"_ _3ca\"> </span>-288<span class=\"_ _3ca\"> </span>-5.302<span class=\"_ _3ca\"> </span>-2.033<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>323<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1b5\"> </span>-<span class=\"_ _1\"></span>48.237<span class=\"_ _3ca\"> </span>-44.86<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-2.935<span class=\"_ _3ca\"> </span>-1.911<span class=\"_ _3ca\"> </span>-1.012<span class=\"_ _3ca\"> </span>-1.134<span class=\"_ _3ca\"> </span>-8.276<span class=\"_ _3ca\"> </span>-4.374<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -8.637<span class=\"_ _3ca\"> </span>-4.486<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>-1.691<span class=\"_ _3ca\"> </span>-1.898<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-57<span class=\"_ _3ca\"> </span>-4<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _a9\"> </span>-778<span class=\"_ _3ca\"> </span>-818<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-466<span class=\"_ _3ca\"> </span>-350<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> -35.287<span class=\"_ _3ca\"> </span>-35.989<span class=\"_ _3ca\"> </span>-1.224<span class=\"_ _3ca\"> </span>-1.131<span class=\"_ _3ca\"> </span>-1.500<span class=\"_ _3ca\"> </span>-612<span class=\"_ _3ca\"> </span>-6.397<span class=\"_ _3ca\"> </span>-3.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>-1.71<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.561<span class=\"_ _3ca\"> </span>-1.506<span class=\"_ _3ca\"> </span>-979<span class=\"_ _3ca\"> </span>-297<span class=\"_ _3ca\"> </span>-174<span class=\"_ _3ca\"> </span>-961<span class=\"_ _3ca\"> </span>-750<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>2.768<span class=\"_ _3ca\"> </span>-5.485<span class=\"_ _3ca\"> </span>-6.174<span class=\"_ _3ca\"> </span>-788<span class=\"_ _3ca\"> </span>-679<span class=\"_ _3ca\"> </span>-2.779<span class=\"_ _3ca\"> </span>-2.459<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-7.634<span class=\"_ _3ca\"> </span>-7.286<span class=\"_ _3ca\"> </span>-5.101<span class=\"_ _3ca\"> </span>-3.834<span class=\"_ _3ca\"> </span>-411<span class=\"_ _3ca\"> </span>-398<span class=\"_ _3ca\"> </span>-3.333<span class=\"_ _3ca\"> </span>-3.282<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>154<span class=\"_ _3ca\"> </span>496<span class=\"_ _3ca\"> </span>-29<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>590<span class=\"_ _3ca\"> </span>896<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>G<span class=\"_ _1\"></span>ruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _216\"> </span>Konsolidie<span class=\"_ _1\"></span>rung <span class=\"_ _71\"> </span>G<span class=\"_ _1\"></span>esamt 2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>274.198<span class=\"_ _3ca\"> </span>30.784<span class=\"_ _3ca\"> </span>50.780<span class=\"_ _3ca\"> </span>-8.756<span class=\"_ _bd\"> </span><span class=\"fc5\">-49.55<span class=\"_ _1\"></span>7<span class=\"_ _bd\"> </span></span>-46.640<span class=\"_ _be\"> </span><span class=\"fc5\">1.893.068<span class=\"_ _3ca\"> </span></span>-809.6<span class=\"_ _1\"></span>96<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 89.306<span class=\"_ _3ca\"> </span>29.870<span class=\"_ _3ca\"> </span>53.210<span class=\"_ _3ca\"> </span>26.355<span class=\"_ _3ca\"> </span>-36.656<span class=\"_ _236\"> </span><span class=\"fc9\">-32.<span class=\"_ _1\"></span>806<span class=\"_ _14d\"> </span></span>895.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>714.897<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-41<span class=\"_ _145\"> </span><span class=\"fc9\">-123<span class=\"_ _51\"> </span></span>0<span class=\"_ _3ca\"> </span>-500<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>80<span class=\"_ _3ca\"> </span>-4.242<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-2.8<span class=\"_ _1\"></span>80<span class=\"_ _bd\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.327<span class=\"_ _1b0\"> </span></span>3.444<span class=\"_ _3ca\"> </span>-5.435<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-56.484<span class=\"_ _1f\"> </span><span class=\"fc9\">-104.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>187.813<span class=\"_ _3ca\"> </span>19.364<span class=\"_ _3ca\"> </span>-5.874<span class=\"_ _236\"> </span><span class=\"fc9\">-29.1<span class=\"_ _1\"></span>76<span class=\"_ _bd\"> </span></span>-12.901<span class=\"_ _236\"> </span><span class=\"fc9\">-13.8<span class=\"_ _1\"></span>34<span class=\"_ _fe\"> </span></span>1.053.6<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>-1.415.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>50.994<span class=\"_ _3ca\"> </span>-87.830<span class=\"_ _5d\"> </span><span class=\"fc5\">-1.140<span class=\"_ _5d\"> </span></span>-8.51<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>772.174<span class=\"_ _3ca\"> </span>-1.551.16<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _32a\"> </span>-871<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.747<span class=\"_ _5d\"> </span></span>-5.815<span class=\"_ _236\"> </span><span class=\"fc9\">-21.3<span class=\"_ _1\"></span>28<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>65.520<span class=\"_ _3ca\"> </span>-210.121<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 543<span class=\"_ _3ca\"> </span>379<span class=\"_ _3ca\"> </span>5.579<span class=\"_ _3ca\"> </span>15.728<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _23\"> </span></span>3<span class=\"_ _1\"></span>1.844<span class=\"_ _3ca\"> </span>37.802<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>661<span class=\"_ _3ca\"> </span>625<span class=\"_ _3ca\"> </span>32.853<span class=\"_ _3ca\"> </span>32.420<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _32b\"> </span></span>124.712<span class=\"_ _3ca\"> </span>107.655<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>1<span class=\"_ _1c\"> </span><span class=\"fc9\">-246<span class=\"_ _236\"> </span></span>-30<span class=\"_ _1\"></span>.530<span class=\"_ _236\"> </span><span class=\"fc9\">-18.951<span class=\"_ _32c\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-96.340<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>2.998<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>133<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.256<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.470<span class=\"_ _3ca\"> </span>610<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _71\"> </span>-577<span class=\"_ _1c\"> </span><span class=\"fc9\">-31<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span></span>-<span class=\"_ _1\"></span>86.233<span class=\"_ _bd\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>89.223<span class=\"_ _c2\"> </span></span>4<span class=\"_ _1\"></span>7.944<span class=\"_ _3ca\"> </span>46.554<span class=\"_ _3ca\"> </span>-99.32<span class=\"_ _1\"></span>6<span class=\"_ _32d\"> </span><span class=\"fc9\">-95.26<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.829<span class=\"_ _145\"> </span><span class=\"fc9\">-704<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-10.466<span class=\"_ _99\"> </span><span class=\"fc9\">-5.19<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.004<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.146<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.752<span class=\"_ _99\"> </span><span class=\"fc9\">-5.048<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-26.604<span class=\"_ _236\"> </span><span class=\"fc9\">-26.<span class=\"_ _1\"></span>794<span class=\"_ _c2\"> </span></span>21.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>21.413<span class=\"_ _3ca\"> </span>-6.229<span class=\"_ _99\"> </span><span class=\"fc9\">-6.549<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-54.126<span class=\"_ _236\"> </span><span class=\"fc9\">-58.<span class=\"_ _1\"></span>294<span class=\"_ _c2\"> </span></span>26.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>24.296<span class=\"_ _3ca\"> </span>-72.229<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>4.827<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-57<span class=\"_ _1\"></span>8<span class=\"_ _1c\"> </span><span class=\"fc9\">-316<span class=\"_ _144\"> </span></span>-96<span class=\"_ _33\"> </span><span class=\"fc9\">-8<span class=\"_ _1\"></span>7<span class=\"_ _6e\"> </span></span>479<span class=\"_ _3ca\"> </span>462<span class=\"_ _3ca\"> </span>-4.677<span class=\"_ _99\"> </span><span class=\"fc9\">-3.405<span class=\"_ _3ca\"> </span></span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>436<span class=\"_ _3ca\"> </span>510<span class=\"_ _3ca\"> </span>104<span class=\"_ _3ca\"> </span>-5.496<span class=\"_ _2b\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>4.522<span class=\"_ _bd\"> </span></span>-13<span class=\"_ _1\"></span>.388<span class=\"_ _32d\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>2<span class=\"_ _1c\"> </span><span class=\"fc9\">-261<span class=\"_ _5d\"> </span></span>-1.200<span class=\"_ _5d\"> </span><span class=\"fc9\">-1.09<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-17.931<span class=\"_ _206\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>6.159<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>119<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>715<span class=\"_ _3ca\"> </span>1.511<span class=\"_ _3ca\"> </span>16.1.<span class=\"ff5b\"> </span>Beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nder Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _d\"></span>ert und Buchw<span class=\"_ _d\"></span>erte von Fin<span class=\"_ _a\"></span>anzinstru<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Kapitalanlagen Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>37.<span class=\"_ _1\"></span>990.239<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.241.37<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>3.268.01<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>37.969.1<span class=\"_ _1\"></span>67<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>6.112.59<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>3.135.87<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.145.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.716.436<span class=\"_ _3ca\"> </span>406.366<span class=\"_ _3ca\"> </span>848.137<span class=\"_ _3ca\"> </span>461.933<span class=\"_ _3ca\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>174.035<span class=\"_ _3ca\"> </span>5.361.04<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.251.94<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>561.042<span class=\"_ _3ca\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>19.043<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.679<span class=\"_ _3ca\"> </span>17.364<span class=\"_ _3ca\"> </span>19.043<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>450.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span>345.186<span class=\"_ _3ca\"> </span>31.829<span class=\"_ _3ca\"> </span>73.060<span class=\"_ _3ca\"> </span>450.075<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>30.116<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>4.028<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.282<span class=\"_ _3ca\"> </span>1.746<span class=\"_ _3ca\"> </span>4.028<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.963.320<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>1.004.63<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>1.488.75<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>2.942.24<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>742<span class=\"_ _1\"></span>.306<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>594.559<span class=\"_ _3ca\"> </span>127.842<span class=\"_ _3ca\"> </span>722.401<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>978.491<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>410.078<span class=\"_ _3ca\"> </span>97.406<span class=\"_ _3ca\"> </span>956.342<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.2<span class=\"_ _1\"></span>42.523<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>3<span class=\"_ _1\"></span>99.293<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>364.354<span class=\"_ _3ca\"> </span>399.293<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>38.259<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>3.320<span class=\"_ _3ca\"> </span>38.259<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>70.088<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>290.946<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.852<span class=\"_ _1\"></span>.090<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>32.988<span class=\"_ _3ca\"> </span>4.384.99<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>4.417.97<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>70.949<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.107<span class=\"_ _3ca\"> </span>792.142<span class=\"_ _3ca\"> </span>831.249<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>18<span class=\"_ _1\"></span>5.622<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>41.498.900<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.313.46<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.445.14<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>43.218.3<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>35.<span class=\"_ _1\"></span>813.985<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.362.75<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.730.54<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>35.681.8<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>7.345.52<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.517.41<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>501.478<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.702.157<span class=\"_ _3ca\"> </span>543.061<span class=\"_ _3ca\"> </span>1.034.01<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>125.080<span class=\"_ _3ca\"> </span>1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>155.893<span class=\"_ _3ca\"> </span>6.431.29<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>1.477.14<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>247.454<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>28.683<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.771<span class=\"_ _3ca\"> </span>26.912<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>427.9<span class=\"_ _1\"></span>50<span class=\"_ _3ca\"> </span>371.175<span class=\"_ _3ca\"> </span>4.479<span class=\"_ _3ca\"> </span>52.296<span class=\"_ _3ca\"> </span>427.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>35.528<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _32a\"> </span>14.208<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.717.480<span class=\"_ _3ca\"> </span>886.538<span class=\"_ _3ca\"> </span>953.116<span class=\"_ _3ca\"> </span>745.715<span class=\"_ _3ca\"> </span>2.585.36<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>788<span class=\"_ _1\"></span>.952<span class=\"_ _3ca\"> </span>144.483<span class=\"_ _3ca\"> </span>576.739<span class=\"_ _3ca\"> </span>20.747<span class=\"_ _3ca\"> </span>741.969<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>888.080<span class=\"_ _3ca\"> </span>396.184<span class=\"_ _3ca\"> </span>376.377<span class=\"_ _3ca\"> </span>29.916<span class=\"_ _3ca\"> </span>802.477<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.0<span class=\"_ _1\"></span>40.448<span class=\"_ _3ca\"> </span>345.871<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>695.052<span class=\"_ _3ca\"> </span>1.040.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>2<span class=\"_ _1\"></span>37.442<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.483<span class=\"_ _3ca\"> </span>207.316<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>33.222<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.234<span class=\"_ _3ca\"> </span>3.345<span class=\"_ _3ca\"> </span>33.222<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>68.930<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>135.290<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>249<span class=\"_ _3ca\"> </span>135.041<span class=\"_ _3ca\"> </span>135.290<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.645<span class=\"_ _1\"></span>.015<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>44.582<span class=\"_ _3ca\"> </span>4.220.36<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>4.264.94<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>82.841<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.007<span class=\"_ _3ca\"> </span>820.868<span class=\"_ _3ca\"> </span>859.875<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>28<span class=\"_ _1\"></span>7.961<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>39.229.802<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.446.34<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>6.771.77<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>40.806.6<span class=\"_ _1\"></span>93<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>1.296<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>707<span class=\"_ _3ca\"> </span>589<span class=\"_ _3ca\"> </span>1.296<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _21f\"> </span>1.296<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>707<span class=\"_ _3ca\"> </span>589<span class=\"_ _3ca\"> </span>1.296<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>55<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _10c\"> </span>555<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C*<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>2.196.07<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.644.86<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>416.711<span class=\"_ _3ca\"> </span>2.061.57<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>306.88<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>306.881<span class=\"_ _3ca\"> </span>306.881<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>579.908<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>396.217<span class=\"_ _3ca\"> </span>88.175<span class=\"_ _3ca\"> </span>484.392<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.248.64<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>21.655<span class=\"_ _3ca\"> </span>1.270.30<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _164\"> </span>2.197.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.645.57<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>417.855<span class=\"_ _3ca\"> </span>2.063.42<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>*Exkl. Leasin<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>verbind<span class=\"_ _d\"></span>lichkeiten<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>2.619<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>481<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _21f\"> </span>2.619<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>481<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>57<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _10c\"> </span>572<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C*<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>2.726.29<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.087.12<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>466.896<span class=\"_ _3ca\"> </span>2.554.01<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>343.89<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>593.118<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>320.939<span class=\"_ _3ca\"> </span>101.339<span class=\"_ _3ca\"> </span>422.278<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.766.18<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>21.659<span class=\"_ _3ca\"> </span>1.787.84<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _164\"> </span>2.729.48<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.089.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>467.949<span class=\"_ _3ca\"> </span>2.557.21<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>*Exkl. Leasin<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>verbind<span class=\"_ _d\"></span>lichkeiten<span class=\"_ _3ca\"> </span>16.2.<span class=\"ff5b\"> </span>Umglied<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>run<span class=\"_ _d\"></span>gen von Fin<span class=\"_ _d\"></span>anzinstru<span class=\"_ _d\"></span>ment<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Die Ges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der V<span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>G-V<span class=\"_ _2\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _a\"></span>\u00fcb<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rpr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fen r<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>elm\u00e4\u00dfig z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> jed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungssti<span class=\"_ _a\"></span>chtag die <span class=\"_ _a\"></span>aktuelle G<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>ig-<span class=\"_ _3ca\"> </span>keit <span class=\"_ _10\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>z<span class=\"_ _1\"></span>ulet<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t <span class=\"_ _10\"> </span>vorgenomm<span class=\"_ _a\"></span>enen <span class=\"_ _12\"> </span>Klassi<span class=\"_ _a\"></span>fizierung <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>beizulegende<span class=\"_ _a\"></span>n <span class=\"_ _12\"> </span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te. <span class=\"_ _11\"> </span>Sind <span class=\"_ _12\"> </span>beispielsw<span class=\"_ _a\"></span>eise <span class=\"_ _12\"> </span>no<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>ige <span class=\"_ _10\"> </span>Input-<span class=\"_ _3ca\"> </span>parame<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>er am M<span class=\"_ _a\"></span>arkt nicht m<span class=\"_ _a\"></span>ehr dir<span class=\"_ _a\"></span>ekt<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>beobacht<span class=\"_ _d\"></span>bar<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _a\"></span>eine Um<span class=\"_ _a\"></span>gliederung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>org<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nomm<span class=\"_ _a\"></span>en. Umglieder<span class=\"_ _1\"></span>ungen <span class=\"_ _331\"> </span><span class=\"fs7\">31.12<span class=\"_ _1\"></span>.2023 </span>Zwischen Level 1<span class=\"_ _1\"></span> und Level 2<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Anz<span class=\"_ _1\"></span>ahl<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _181\"> </span>87<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span>87<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _355\"> </span>87<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _16a\"> </span>189<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>10<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _25f\"> </span>183<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _254\"> </span>183<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _da\"> </span>6<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _257\"> </span>6<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _331\"> </span>276<span class=\"_ _3ca\"> </span>11<span class=\"_ _3ca\"> </span>15<span class=\"_ _3ca\"> </span>Die <span class=\"_ _1\"></span>Umgliederung<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>zwisc<span class=\"_ _d\"></span>hen <span class=\"_ _3\"></span>Le<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>1 <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>evel <span class=\"_ _3\"></span>2 <span class=\"_ _1\"></span>sind <span class=\"_ _3\"></span>auf<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>\u00c4nde<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Liquidit\u00e4t, <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dels<span class=\"_ _a\"></span>frequen<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Handelsak<span class=\"_ _a\"></span>tivit\u00e4t sowie auf die Harmo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g der Bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungshi<span class=\"_ _a\"></span>erarchie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zur\u00fcc<span class=\"_ _a\"></span>kzuf\u00fchre<span class=\"_ _a\"></span>n. <span class=\"_ _1\"></span>Die Umgli<span class=\"_ _d\"></span>eder<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> von Level<span class=\"_ _a\"></span> 1 zu Lev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l 3 <span class=\"_ _d\"></span>basie<span class=\"_ _a\"></span>ren im W<span class=\"_ _a\"></span>esentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f ei<span class=\"_ _a\"></span>ner V<span class=\"_ _a\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lecht<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung <span class=\"_ _a\"></span>der Liquidit<span class=\"_ _a\"></span>\u00e4t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> and<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rem <span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enhang mi<span class=\"_ _a\"></span>t den Entwickl<span class=\"_ _a\"></span>ungen <span class=\"_ _11\"> </span>am <span class=\"_ _11\"> </span>Immo<span class=\"_ _a\"></span>bilienma<span class=\"_ _d\"></span>rkt. <span class=\"_ _11\"> </span>Die <span class=\"_ _f\"> </span>Umgliede<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>von<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>Level <span class=\"_ _f\"> </span>2 <span class=\"_ _11\"> </span>zu <span class=\"_ _11\"> </span>Level <span class=\"_ _f\"> </span>3 <span class=\"_ _11\"> </span>basier<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>im <span class=\"_ _f\"> </span>Wese<span class=\"_ _d\"></span>ntliche<span class=\"_ _d\"></span>n <span class=\"_ _11\"> </span>auf <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _a\"></span>erschlec<span class=\"_ _a\"></span>hterung d<span class=\"_ _d\"></span>er Bo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it\u00e4t <span class=\"_ _d\"></span>bzw<span class=\"_ _a\"></span>. d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Liq<span class=\"_ _a\"></span>uidit\u00e4t.<span class=\"_ _3ca\"> </span>Umglieder<span class=\"_ _1\"></span>ungen <span class=\"_ _25f\"> </span><span class=\"fs1c\">31.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>  <span class=\"_ _152\"> </span><span class=\"fs1c\">Zwischen L<span class=\"_ _1\"></span>evel 1 </span>und Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _1\"></span> nach Level 1<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _1\"></span> nach Level 2<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Anz<span class=\"_ _1\"></span>ahl<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1ff\"> </span>13<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _248\"> </span>13<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _108\"> </span>13<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _2d4\"> </span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _1c5\"> </span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _1e1\"> </span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _132\"> </span>21<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Umgl<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>zwi<span class=\"_ _d\"></span>sc<span class=\"_ _d\"></span>he<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Lev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span> 1 <span class=\"_ _2\"></span>und<span class=\"_ _a\"></span> 2<span class=\"_ _a\"></span> t<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>ten <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>all<span class=\"_ _a\"></span>em <span class=\"_ _a\"></span>dan<span class=\"_ _a\"></span>n a<span class=\"_ _a\"></span>uf,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wen<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Liq<span class=\"_ _a\"></span>uidi<span class=\"_ _a\"></span>t\u00e4<span class=\"_ _a\"></span>t, <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Han<span class=\"_ _a\"></span>delsf<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>equ<span class=\"_ _a\"></span>enz <span class=\"_ _a\"></span>und<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Ha<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>ls-<span class=\"_ _3ca\"> </span>akti<span class=\"_ _a\"></span>vit<span class=\"_ _a\"></span>\u00e4t <span class=\"_ _a\"></span>des <span class=\"_ _d\"></span>je<span class=\"_ _a\"></span>weil<span class=\"_ _a\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Fin<span class=\"_ _a\"></span>anzi<span class=\"_ _a\"></span>nstr<span class=\"_ _a\"></span>um<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>tes wi<span class=\"_ _a\"></span>ed<span class=\"_ _a\"></span>er b<span class=\"_ _a\"></span>zw<span class=\"_ _2\"></span>. ni<span class=\"_ _a\"></span>cht <span class=\"_ _a\"></span>meh<span class=\"_ _d\"></span>r l<span class=\"_ _a\"></span>\u00e4ng<span class=\"_ _a\"></span>er a<span class=\"_ _a\"></span>uf <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nen<span class=\"_ _a\"></span> akti<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>M<span class=\"_ _a\"></span>arkt <span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e\u00dfe<span class=\"_ _a\"></span>n la<span class=\"_ _a\"></span>sse<span class=\"_ _a\"></span>n. B<span class=\"_ _a\"></span>eispi<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>weis<span class=\"_ _a\"></span>e ko<span class=\"_ _a\"></span>mm<span class=\"_ _a\"></span>t es<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>im<span class=\"_ _a\"></span>mer wi<span class=\"_ _a\"></span>ed<span class=\"_ _a\"></span>er z<span class=\"_ _a\"></span>u V<span class=\"_ _2\"></span>er\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>run<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>en de<span class=\"_ _a\"></span>r Ma<span class=\"_ _a\"></span>rket<span class=\"_ _a\"></span>-Ma<span class=\"_ _a\"></span>ke<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>nes<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>papi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>es mi<span class=\"_ _a\"></span>t ent<span class=\"_ _a\"></span>spr<span class=\"_ _2\"></span>ech<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>der A<span class=\"_ _a\"></span>uswi<span class=\"_ _a\"></span>rku<span class=\"_ _a\"></span>ng auf<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Li<span class=\"_ _a\"></span>quidi<span class=\"_ _2\"></span>t\u00e4t.<span class=\"_ _a\"></span> Ein<span class=\"_ _d\"></span> \u00e4h<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>r Fall<span class=\"_ _a\"></span> ist<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eb<span class=\"_ _d\"></span>en,<span class=\"_ _a\"></span> wen<span class=\"_ _a\"></span>n z.B.<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ne Akti<span class=\"_ _a\"></span>e in<span class=\"_ _a\"></span> ein<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ind<span class=\"_ _a\"></span>ex a<span class=\"_ _a\"></span>ufg<span class=\"_ _a\"></span>enom<span class=\"_ _a\"></span>me<span class=\"_ _d\"></span>n wi<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>d (od<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span> hera<span class=\"_ _a\"></span>usf\u00e4ll<span class=\"_ _a\"></span>t),<span class=\"_ _a\"></span> de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fcr viel<span class=\"_ _a\"></span>e Fo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>s als Be<span class=\"_ _a\"></span>nchm<span class=\"_ _a\"></span>ark fu<span class=\"_ _a\"></span>ngi<span class=\"_ _a\"></span>ert. Au<span class=\"_ _a\"></span>ch in die<span class=\"_ _a\"></span>sem F<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span> k<span class=\"_ _a\"></span>ann <span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ich di<span class=\"_ _a\"></span>e E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nstu<span class=\"_ _a\"></span>fu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g \u00e4n<span class=\"_ _a\"></span>dern<span class=\"_ _d\"></span>. Ge<span class=\"_ _a\"></span>ner<span class=\"_ _a\"></span>ell we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>ie Eins<span class=\"_ _a\"></span>tuf<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en auf<span class=\"_ _a\"></span>gr<span class=\"_ _a\"></span>und d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>zen<span class=\"_ _d\"></span>tr<span class=\"_ _a\"></span>ale<span class=\"_ _a\"></span>n Org<span class=\"_ _d\"></span>ani<span class=\"_ _a\"></span>sati<span class=\"_ _a\"></span>on<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r VI<span class=\"_ _a\"></span>G-V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>gsg<span class=\"_ _a\"></span>rupp<span class=\"_ _a\"></span>e am<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>P<span class=\"_ _d\"></span>eri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>nen<span class=\"_ _a\"></span>de vo<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>n T<span class=\"_ _4\"></span>oc<span class=\"_ _a\"></span>hte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>esell<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>haf<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>pr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>t. Di<span class=\"_ _a\"></span>e D<span class=\"_ _a\"></span>arst<span class=\"_ _a\"></span>ell<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>llf<span class=\"_ _2\"></span>\u00e4<span class=\"_ _1\"></span>lli<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>r Um<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>eder<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>erfol<span class=\"_ _a\"></span>gt s<span class=\"_ _a\"></span>o, <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>s ob<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>ese <span class=\"_ _a\"></span>am P<span class=\"_ _a\"></span>erio<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>nen<span class=\"_ _a\"></span>de e<span class=\"_ _a\"></span>rfolg<span class=\"_ _a\"></span>t <span class=\"_ _d\"></span>w\u00e4<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1be6\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _208\"> </span><span class=\"fs7\">2023 <span class=\"_ _17a\"> </span><span class=\"fc9\">2022 a<span class=\"_ _1\"></span>ngepasst </span></span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1be7\">Finanzie<span class=\"_ _1\"></span>lle Verm\u00f6gen<span class=\"_ _1\"></span>swerte <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rtet zu FVtPL<span class=\"_ _1\"></span> <span class=\"_ _53\"> </span><span class=\"fs7\">Le<span class=\"_ _1\"></span>vel 1<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1be8\">Level 2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1be9\">Level 3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1bea\">Level 1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1beb\">Level 2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1bec\">Level 3<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1bed\"><div class=\"t m1 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1bee\">Bei<span class=\"_ _1\"></span>zul<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> =<span class=\"_ _1\"></span> Bei<span class=\"_ _1\"></span>zule<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1bef\">Zeit<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1bf0\">7.450.05<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1bf1\">2.543.75<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1bf2\">501.478<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1bf3\">9.554.99<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1bf4\">3.161.44<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1bf5\">562.236<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1bf6\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a1\"> </span>72.1<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1bf7\">-1.029<span class=\"_ _43\"> </span>-16.755<span class=\"_ _54\"> </span><span class=\"fc9\">29.777<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1bf8\">2.864<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1bf9\">-307<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1bfa\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zw<span class=\"_ _3\"></span>isch<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Klas<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3a\"> </span>11.<span class=\"_ _1\"></span>519<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1bfb\">2.675<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1bfc\">-14.193<span class=\"_ _54\"> </span><span class=\"fc9\">33.34<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1bfd\">-2.434<span class=\"_ _45\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1bfe\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Lev<span class=\"_ _1\"></span>el <span class=\"_ _358\"> </span>244.114<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1bff\">774.013<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c00\">592.993<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c01\">1.601<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c02\">274<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c03\">6.771<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c04\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _137\"> </span>-1<span class=\"_ _1\"></span>.230.251<span class=\"_ _4c\"> </span>-377.9<span class=\"_ _1\"></span>42<span class=\"_ _cf\"> </span>-2.928<span class=\"_ _1b\"> </span><span class=\"fc9\">-6.985<span class=\"_ _1b\"> </span>-1.651<span class=\"_ _ba\"> </span>-8<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c05\">Amo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>isie<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>zt<span class=\"_ _1\"></span>e Zi<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ad\"> </span>1.081<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c06\">8.718<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c07\">5.142<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c08\">5.929<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c09\">11.803<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c0a\">6.418<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c0b\">Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>2.459.074<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c0c\">467.755<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c0d\">177.649<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c0e\">2.486.75<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c0f\">354.032<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c10\">201.570<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c11\">Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _359\"> </span>-3.231.60<span class=\"_ _1\"></span>0<span class=\"_ _1fb\"> </span>-483<span class=\"_ _1\"></span>.055<span class=\"_ _236\"> </span>-1<span class=\"_ _1\"></span>07.460<span class=\"_ _204\"> </span><span class=\"fc9\">-3.563.9<span class=\"_ _1\"></span>16<span class=\"_ _236\"> </span>-74<span class=\"_ _1\"></span>1.384<span class=\"_ _1ce\"> </span>-210.80<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c12\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c13\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c14\">-12.528<span class=\"_ _54\"> </span><span class=\"fc9\">15.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c15\">180.376<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c16\">-42.271<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c17\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te B<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _49\"> </span>498.186<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c18\">252.125<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c19\">21.863<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c1a\">-1.107.38<span class=\"_ _1\"></span>1<span class=\"_ _236\"> </span>-421<span class=\"_ _1\"></span>.567<span class=\"_ _99\"> </span>-2<span class=\"_ _1\"></span>2.131<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c1b\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sn<span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>tral<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rfa<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1d7\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c1c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c1d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c1e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c1f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c20\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1c21\">Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _1\"></span> zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _174\"> </span>6.274<span class=\"_ _1\"></span>.276<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1c22\">3.187.01<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1c23\">1.145.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1c24\">7.450.05<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1c25\">2.543.75<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1c26\">501.478<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1c28\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _208\"> </span><span class=\"fs1c\">2<span class=\"_ _1\"></span>023 <span class=\"_ _f9\"> </span><span class=\"fcc\">2022 angepas<span class=\"_ _1\"></span>st </span></span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1c29\">Finanzie<span class=\"_ _1\"></span>lle Verbindlic<span class=\"_ _1\"></span>hkeiten <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rtet zu FVtPL<span class=\"_ _1\"></span> <span class=\"_ _42\"> </span><span class=\"fs1c\">Level<span class=\"_ _1\"></span> 1<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1c2a\">Level 2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1c2b\">Level 3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1c2c\">Level 1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1c2d\">Level 2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1c2e\">Level 3<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1c2f\"><div class=\"t m1 x0 h5f y77e ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1c30\">Bei<span class=\"_ _1\"></span>zul<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> =<span class=\"_ _1\"></span> Bei<span class=\"_ _1\"></span>zule<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1c31\">Zeit<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1c32\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1c33\">2.138<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1c34\">1.053<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1c35\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1c36\">3.059<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1c37\">813<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c38\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f8\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c39\">728<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c3a\">-2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c3b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c3c\">1.825<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c3d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c3e\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zw<span class=\"_ _3\"></span>isch<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Klas<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c3f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c40\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c41\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c42\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c43\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c44\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Lev<span class=\"_ _1\"></span>el <span class=\"_ _14e\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c45\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c46\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c47\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c48\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c49\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c4a\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _66\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c4b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c4c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c4d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c4e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c4f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c50\">Amo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>isie<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>zt<span class=\"_ _1\"></span>e Zi<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _207\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c51\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c52\">404<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c53\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c54\">3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c55\">180<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c56\">Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _13b\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c57\">-2.159<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c58\">-311<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c59\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c5a\">-3.702<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c5b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c5c\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c5d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c5e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c5f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c60\">993<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c61\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c62\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te B<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c63\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c64\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c65\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c66\">-40<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c67\">60<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c68\">Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sn<span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>tral<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rfa<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1d7\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c69\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c6a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c6b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c6c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1c6d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1c6e\">Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _1\"></span> zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1c6f\">707<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1c70\">1.144<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1c71\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1c72\">2.138<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1c73\">1.053<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h44 ff57 fs1d fc5 sc0 ls4 ws0 gs1c85\">Bewerte<span class=\"_ _d\"></span>t zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtPL </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1c86\">Anleihen<span class=\"_ _1\"></span> <span class=\"_ _1e6\"> </span><span class=\"fs1c\">Beizulegender Zeit<span class=\"_ _1\"></span>wert<span class=\"_ _3ca\"> </span></span></div><div class=\"c w1f h2d gs1c87\"><div class=\"t m1 x0 h5f y662 ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c88\">Beiz<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> 31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>461.933<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c89\">Spr<span class=\"_ _1\"></span>ead<span class=\"_ _1\"></span> +<span class=\"_ _1\"></span>50b<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> <span class=\"_ _360\"> </span>-9.971<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c8a\">Aus<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>rkun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rlus<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chnun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _2d6\"> </span>-9.9<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c8b\">Aus<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>rkun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sr<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _7d\"> </span>0<span class=\"_ _3ca\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-546": {
   "value": "2.1.<span class=\"ff5b\"> </span>\u00dcbersicht<span class=\"_ _a\"></span> Bewe<span class=\"_ _1\"></span>rtung und Sta<span class=\"_ _1\"></span>nd Risiko<span class=\"_ _1\"></span>vorsorge<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2023 <span class=\"_ _1de\"> </span><span class=\"fc9\">31.12.<span class=\"_ _1\"></span>2022 </span></span>Bilanzwert<span class=\"_ _3ca\"> </span>Risikovorsorge<span class=\"_ _1\"></span> Brutto<span class=\"_ _3ca\"> </span>Bilanzwert<span class=\"_ _3ca\"> </span>Risikovorsorge<span class=\"_ _1\"></span> Brutto<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bewerte<span class=\"_ _1\"></span>t zu AC Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _139\"> </span>5.029<span class=\"_ _1\"></span>.612<span class=\"_ _3ca\"> </span>-89.22<span class=\"_ _1\"></span>8<span class=\"_ _ba\"> </span><span class=\"fc9\">5.475.609<span class=\"_ _3ca\"> </span></span>-37.20<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span>1.5<span class=\"_ _1\"></span>58.107<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _248\"> </span>3.031.131<span class=\"_ _3ca\"> </span>-67.811<span class=\"_ _ba\"> </span><span class=\"fc9\">2.74<span class=\"_ _1\"></span>8.328<span class=\"_ _3ca\"> </span></span>-30.848<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _135\"> </span>440.<span class=\"_ _1\"></span>374<span class=\"_ _3ca\"> </span>-21.417<span class=\"_ _13a\"> </span><span class=\"fc9\">412.062<span class=\"_ _3ca\"> </span></span>-6.360<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>bin<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hke<span class=\"_ _1\"></span>ite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _126\"> </span>-2.981.6<span class=\"_ _1\"></span>84<span class=\"_ _11d\"> </span><span class=\"fc9\">-3.467<span class=\"_ _1\"></span>.443<span class=\"_ _3ca\"> </span></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>-2.39<span class=\"_ _1\"></span>4.470<span class=\"_ _13e\"> </span><span class=\"fc9\">-2.909.423<span class=\"_ _3ca\"> </span></span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b3\"> </span>-587.214<span class=\"_ _1b4\"> </span><span class=\"fc9\">-558<span class=\"_ _1\"></span>.020<span class=\"_ _3ca\"> </span></span>Bewerte<span class=\"_ _1\"></span>t zu FVtOCI Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>24.0<span class=\"_ _1\"></span>21.071<span class=\"_ _3ca\"> </span>-172.6<span class=\"_ _1\"></span>13<span class=\"_ _1e0\"> </span><span class=\"fc9\">22.36<span class=\"_ _1\"></span>3.774<span class=\"_ _3ca\"> </span></span>-170.8<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _201\"> </span>24.021.07<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-172.613<span class=\"_ _1ac\"> </span><span class=\"fc9\">22.363.77<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></span>-170.854<span class=\"_ _3ca\"> </span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _154\"> </span>399.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _162\"> </span>399<span class=\"_ _1\"></span>.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Bewerte<span class=\"_ _1\"></span>t zu FVtPL Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _201\"> </span>10.393.73<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _19e\"> </span>-1.29<span class=\"_ _1\"></span>6<span class=\"_ _14b\"> </span><span class=\"fc9\">-2.<span class=\"_ _1\"></span>619<span class=\"_ _3ca\"> </span></span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _162\"> </span>212<span class=\"_ _1\"></span>.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _125\"> </span>-555<span class=\"_ _1be\"> </span><span class=\"fc9\">-572<span class=\"_ _3ca\"> </span></span>2.2.<span class=\"ff5b\"> </span>Kategorien un<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _a\"></span>ge<span class=\"_ _1\"></span>n Verm\u00f6gen<span class=\"_ _1\"></span>swerte<span class=\"_ _1\"></span> <span class=\"_ _27f\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>4.940.384<span class=\"_ _3ca\"> </span>5.438.40<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span>1.558.10<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _28b\"> </span>7<span class=\"_ _1\"></span>42.306<span class=\"_ _3ca\"> </span>788.952<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b5\"> </span>978.491<span class=\"_ _3ca\"> </span>888.080<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2b6\"> </span>1.242.52<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.040.44<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _182\"> </span>418.957<span class=\"_ _3ca\"> </span>405.702<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _297\"> </span>2<span class=\"_ _1\"></span>4.420.364<span class=\"_ _3ca\"> </span>22.601.2<span class=\"_ _1\"></span>16<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _27b\"> </span>24.021.071<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _e1\"> </span>24<span class=\"_ _1\"></span>.021.071<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _25e\"> </span>399.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>39<span class=\"_ _1\"></span>9.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>38.259<span class=\"_ _3ca\"> </span>33.222<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>70.088<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b8\"> </span>290.946<span class=\"_ _3ca\"> </span>135.290<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _294\"> </span>10.60<span class=\"_ _1\"></span>6.555<span class=\"_ _3ca\"> </span>10.495.2<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _27e\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>48<span class=\"_ _1\"></span>4.219<span class=\"_ _3ca\"> </span>477.686<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>450.075<span class=\"_ _3ca\"> </span>427.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>30.116<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b9\"> </span>4.028<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ba\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _2bb\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _1f0\"> </span>19.0<span class=\"_ _1\"></span>43<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _f4\"> </span>212.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _290\"> </span>212.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _de\"> </span>39.967.3<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span>38.534.9<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span>Verbindlichk<span class=\"_ _1\"></span>eiten<span class=\"_ _1\"></span> <span class=\"_ _2bc\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>2.981.684<span class=\"_ _3ca\"> </span>3.467.44<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2bd\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2be\"> </span>306.881<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _16d\"> </span>579.908<span class=\"_ _3ca\"> </span>593.118<span class=\"_ _3ca\"> </span>Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2bf\"> </span>198.398<span class=\"_ _3ca\"> </span>183.126<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>587.214<span class=\"_ _3ca\"> </span>558.020<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _97\"> </span>1.851<span class=\"_ _3ca\"> </span>3.191<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _2c0\"> </span>1.296<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>555<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>2.983.53<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>3.470.63<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>.4.<span class=\"ff5b\"> </span>Erwartet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Kreditverlust<span class=\"_ _d\"></span>e \u00dcbersich<span class=\"_ _a\"></span>t Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2bf\"> </span><span class=\"fs1c\">2023 </span>Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> und bew<span class=\"_ _1\"></span>ertet zu<span class=\"_ _1\"></span> AC <span class=\"_ _2cc\"> </span><span class=\"fs1c\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-<span class=\"_ _1\"></span>44.179<span class=\"_ _3ca\"> </span>-67.06<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>-90.46<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-201.7<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _222\"> </span>6.335<span class=\"_ _3ca\"> </span>133<span class=\"_ _3ca\"> </span>196<span class=\"_ _3ca\"> </span>6.664<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-29.234<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>-4.840<span class=\"_ _3ca\"> </span>-34.075<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2cd\"> </span>-4.711<span class=\"_ _3ca\"> </span>1.064<span class=\"_ _3ca\"> </span>-67.457<span class=\"_ _3ca\"> </span>-71.104<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>5.436<span class=\"_ _3ca\"> </span>1.300<span class=\"_ _3ca\"> </span>53.002<span class=\"_ _3ca\"> </span>59.738<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>schr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _d6\"> </span>-8.635<span class=\"_ _3ca\"> </span>8.635<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _2ce\"> </span>81<span class=\"_ _3ca\"> </span>-81<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _2cf\"> </span>172<span class=\"_ _3ca\"> </span>4.852<span class=\"_ _3ca\"> </span>-5.024<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _2d0\"> </span>47<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>47<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2d1\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2d2\"> </span>-74.68<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-51.16<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>-114.5<span class=\"_ _1\"></span>76<span class=\"_ _3ca\"> </span>-240.4<span class=\"_ _1\"></span>24<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2bf\"> </span><span class=\"fs1c\">2022 </span>Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> und bew<span class=\"_ _1\"></span>ertet zu<span class=\"_ _1\"></span> AC <span class=\"_ _2cc\"> </span><span class=\"fs1c\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-<span class=\"_ _1\"></span>20.107<span class=\"_ _3ca\"> </span>-69.25<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-15.13<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-104.4<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _222\"> </span>3.129<span class=\"_ _3ca\"> </span>716<span class=\"_ _3ca\"> </span>16<span class=\"_ _3ca\"> </span>3.861<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-31.937<span class=\"_ _3ca\"> </span>-153<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-32.090<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2d3\"> </span>10.393<span class=\"_ _3ca\"> </span>-77.515<span class=\"_ _3ca\"> </span>-14.843<span class=\"_ _3ca\"> </span>-81.965<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>2.294<span class=\"_ _3ca\"> </span>9.794<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>12.088<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>schr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>947<span class=\"_ _3ca\"> </span>947<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _d6\"> </span>-8.667<span class=\"_ _3ca\"> </span>8.667<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _2cf\"> </span>848<span class=\"_ _3ca\"> </span>-848<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _265\"> </span>0<span class=\"_ _3ca\"> </span>61.449<span class=\"_ _3ca\"> </span>-61.449<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _2d4\"> </span>-125<span class=\"_ _3ca\"> </span>79<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>-47<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _98\"> </span>-7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-7<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2d2\"> </span>-44.17<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>-67.06<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>-90.46<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-201.7<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span>Ausleihung<span class=\"_ _a\"></span>en Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2bf\"> </span><span class=\"fs1c\">2023 </span>Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs1c\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-<span class=\"_ _1\"></span>855<span class=\"_ _3ca\"> </span>-15.12<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>-1.900<span class=\"_ _3ca\"> </span>-17.87<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _94\"> </span>2<span class=\"_ _3ca\"> </span>-15<span class=\"_ _3ca\"> </span>-157<span class=\"_ _3ca\"> </span>-170<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _156\"> </span>-107<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>-4.840<span class=\"_ _3ca\"> </span>-4.948<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _8a\"> </span>0<span class=\"_ _3ca\"> </span>378<span class=\"_ _3ca\"> </span>-799<span class=\"_ _3ca\"> </span>-421<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _29e\"> </span>432<span class=\"_ _3ca\"> </span>756<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.188<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>schr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _282\"> </span>-528<span class=\"_ _3ca\"> </span>-14.00<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>-7.688<span class=\"_ _3ca\"> </span>-22.22<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2022 </span>Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs7\">Stufe 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-172<span class=\"_ _1d0\"> </span>-<span class=\"_ _1\"></span>15.168<span class=\"_ _3c\"> </span>-<span class=\"_ _1\"></span>2.163<span class=\"_ _219\"> </span>-17.503<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _94\"> </span>1<span class=\"_ _3ca\"> </span>6<span class=\"_ _3ca\"> </span>16<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2d7\"> </span>-573<span class=\"_ _4e\"> </span>-1<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-574<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _92\"> </span>-142<span class=\"_ _1c8\"> </span>-1.290<span class=\"_ _242\"> </span>-700<span class=\"_ _e0\"> </span>-2.132<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _133\"> </span>25<span class=\"_ _3ca\"> </span>1.257<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.282<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>schr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>947<span class=\"_ _3ca\"> </span>947<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _ed\"> </span>-3<span class=\"_ _a5\"> </span>3<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _27a\"> </span>9<span class=\"_ _3ca\"> </span>-9<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _81\"> </span>0<span class=\"_ _3ca\"> </span>79<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>79<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _244\"> </span>-855<span class=\"_ _252\"> </span>-15.1<span class=\"_ _1\"></span>23<span class=\"_ _3c\"> </span>-1.900<span class=\"_ _219\"> </span>-17.8<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>Anleihen<span class=\"_ _a\"></span> Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2023 </span>Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span><span class=\"fs7\">St<span class=\"_ _1\"></span>ufe 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-34.469<span class=\"_ _252\"> </span>-47.8<span class=\"_ _1\"></span>24<span class=\"_ _1d0\"> </span>-88.56<span class=\"_ _1\"></span>1<span class=\"_ _7c\"> </span>-170.85<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span>5.850<span class=\"_ _3ca\"> </span>68<span class=\"_ _3ca\"> </span>353<span class=\"_ _3ca\"> </span>6.271<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>-5.658<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-5.658<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _1db\"> </span>11<span class=\"_ _1\"></span>.984<span class=\"_ _3ca\"> </span>-2.918<span class=\"_ _252\"> </span>-66<span class=\"_ _1\"></span>.658<span class=\"_ _219\"> </span>-57.59<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _22d\"> </span>1<span class=\"_ _1\"></span>.730<span class=\"_ _3ca\"> </span>441<span class=\"_ _3ca\"> </span>53.002<span class=\"_ _3ca\"> </span>55.173<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _2d8\"> </span>-8.635<span class=\"_ _32\"> </span>8.635<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _1ab\"> </span>81<span class=\"_ _3ca\"> </span>-81<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _132\"> </span>172<span class=\"_ _3ca\"> </span>4.852<span class=\"_ _3ca\"> </span>-5.024<span class=\"_ _d5\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _152\"> </span>47<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>47<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _81\"> </span>-28.<span class=\"_ _1\"></span>898<span class=\"_ _1d0\"> </span>-36.<span class=\"_ _1\"></span>827<span class=\"_ _4b\"> </span>-106.8<span class=\"_ _1\"></span>88<span class=\"_ _7c\"> </span>-172.6<span class=\"_ _1\"></span>13<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2022 </span>Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span><span class=\"fs7\">St<span class=\"_ _1\"></span>ufe 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-15.090<span class=\"_ _252\"> </span>-53.9<span class=\"_ _1\"></span>22<span class=\"_ _1d0\"> </span>-12.96<span class=\"_ _1\"></span>8<span class=\"_ _37\"> </span>-<span class=\"_ _1\"></span>81.980<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span>2.417<span class=\"_ _3ca\"> </span>184<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.601<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _168\"> </span>-21<span class=\"_ _1\"></span>.491<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-21.491<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2d9\"> </span>7.313<span class=\"_ _3ca\"> </span>-72.245<span class=\"_ _252\"> </span>-1<span class=\"_ _1\"></span>4.143<span class=\"_ _219\"> </span>-79.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _29e\"> </span>744<span class=\"_ _3ca\"> </span>8.480<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>9.224<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _2d8\"> </span>-8.664<span class=\"_ _32\"> </span>8.664<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _132\"> </span>434<span class=\"_ _3ca\"> </span>-434<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _27a\"> </span>0<span class=\"_ _3ca\"> </span>61.449<span class=\"_ _3ca\"> </span>-61.449<span class=\"_ _d5\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _63\"> </span>-125<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-1<span class=\"_ _95\"> </span>-126<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _98\"> </span>-7<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-7<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _81\"> </span>-34.<span class=\"_ _1\"></span>469<span class=\"_ _1d0\"> </span>-47.<span class=\"_ _1\"></span>824<span class=\"_ _1d0\"> </span>-88.5<span class=\"_ _1\"></span>61<span class=\"_ _7c\"> </span>-170.8<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs100e\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>023 </span></div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs100f\">Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs7\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1010\">Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1011\">Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1012\">Summe<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1013\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1014\">Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>-4.776<span class=\"_ _3c\"> </span>-<span class=\"_ _1\"></span>4.115<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1015\">-8.891<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1016\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>83<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1017\">80<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1018\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1019\">163<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs101a\">Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-10.479<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs101b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs101c\">-10.479<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs101d\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2cd\"> </span>-8.708<span class=\"_ _32\"> </span>3.604<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs101e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs101f\">-5.104<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1020\">Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _29e\"> </span>332<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1021\">103<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1022\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1023\">435<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1024\">Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2d2\"> </span>-23.54<span class=\"_ _1\"></span>8<span class=\"_ _20d\"> </span>-<span class=\"_ _1\"></span>328<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1025\">-23.87<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gs1026\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>022 </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gs1027\">Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs7\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1028\">Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1029\">Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs102a\">Summe<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs102b\"><div class=\"t m2 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs102c\">Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>-1.814<span class=\"_ _242\"> </span>-16<span class=\"_ _1\"></span>1<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs102d\">-1.975<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs102e\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>447<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs102f\">526<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1030\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1031\">973<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1032\">Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>-4.737<span class=\"_ _26\"> </span>-152<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1033\">-4.889<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1034\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _113\"> </span>85<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1035\">-3.980<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1036\">-3.124<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1037\">Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _133\"> </span>6<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1038\">57<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1039\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs103a\">124<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs103b\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _2cf\"> </span>405<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs103c\">-405<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs103d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs103e\">Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>-4.77<span class=\"_ _1\"></span>6<span class=\"_ _238\"> </span>-<span class=\"_ _1\"></span>4.115<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs103f\">-8.891<span class=\"_ _3ca\"> </span></div>16.<span class=\"_ _7\"> </span>BEME<span class=\"_ _a\"></span>SSUNG DES BEIZULEGE<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>DEN ZEITWE<span class=\"_ _a\"></span>RTS<span class=\"_ _3ca\"> </span>Die <span class=\"_ _11\"> </span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dte<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>B<span class=\"_ _1\"></span>il<span class=\"_ _a\"></span>anzierungs- <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>Bewer<span class=\"_ _d\"></span>tungsme<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _10\"> </span>sind <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>An<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>anga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be <span class=\"_ _11\"> </span>25.9.<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Bemess<span class=\"_ _a\"></span>ung <span class=\"_ _10\"> </span>des <span class=\"_ _11\"> </span>beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>legende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itwerts <span class=\"_ _a\"></span>ab Seite 173 <span class=\"_ _a\"></span>dargelegt.<span class=\"_ _a\"></span> 16.1.<span class=\"ff5b\"> </span>Beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nder Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _d\"></span>ert und Buchw<span class=\"_ _d\"></span>erte von Fin<span class=\"_ _a\"></span>anzinstru<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Kapitalanlagen Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>37.<span class=\"_ _1\"></span>990.239<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.241.37<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>3.268.01<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>37.969.1<span class=\"_ _1\"></span>67<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>6.112.59<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>3.135.87<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.145.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.716.436<span class=\"_ _3ca\"> </span>406.366<span class=\"_ _3ca\"> </span>848.137<span class=\"_ _3ca\"> </span>461.933<span class=\"_ _3ca\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>174.035<span class=\"_ _3ca\"> </span>5.361.04<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.251.94<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>561.042<span class=\"_ _3ca\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>19.043<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.679<span class=\"_ _3ca\"> </span>17.364<span class=\"_ _3ca\"> </span>19.043<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>450.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span>345.186<span class=\"_ _3ca\"> </span>31.829<span class=\"_ _3ca\"> </span>73.060<span class=\"_ _3ca\"> </span>450.075<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>30.116<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>4.028<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.282<span class=\"_ _3ca\"> </span>1.746<span class=\"_ _3ca\"> </span>4.028<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.963.320<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>1.004.63<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>1.488.75<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>2.942.24<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>742<span class=\"_ _1\"></span>.306<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>594.559<span class=\"_ _3ca\"> </span>127.842<span class=\"_ _3ca\"> </span>722.401<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>978.491<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>410.078<span class=\"_ _3ca\"> </span>97.406<span class=\"_ _3ca\"> </span>956.342<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.2<span class=\"_ _1\"></span>42.523<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>3<span class=\"_ _1\"></span>99.293<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>364.354<span class=\"_ _3ca\"> </span>399.293<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>38.259<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>3.320<span class=\"_ _3ca\"> </span>38.259<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>70.088<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>290.946<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.852<span class=\"_ _1\"></span>.090<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>32.988<span class=\"_ _3ca\"> </span>4.384.99<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>4.417.97<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>70.949<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.107<span class=\"_ _3ca\"> </span>792.142<span class=\"_ _3ca\"> </span>831.249<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>18<span class=\"_ _1\"></span>5.622<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>41.498.900<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.313.46<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.445.14<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>43.218.3<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>35.<span class=\"_ _1\"></span>813.985<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.362.75<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.730.54<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>35.681.8<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>7.345.52<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.517.41<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>501.478<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.702.157<span class=\"_ _3ca\"> </span>543.061<span class=\"_ _3ca\"> </span>1.034.01<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>125.080<span class=\"_ _3ca\"> </span>1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>155.893<span class=\"_ _3ca\"> </span>6.431.29<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>1.477.14<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>247.454<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>28.683<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.771<span class=\"_ _3ca\"> </span>26.912<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>427.9<span class=\"_ _1\"></span>50<span class=\"_ _3ca\"> </span>371.175<span class=\"_ _3ca\"> </span>4.479<span class=\"_ _3ca\"> </span>52.296<span class=\"_ _3ca\"> </span>427.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>35.528<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _32a\"> </span>14.208<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.717.480<span class=\"_ _3ca\"> </span>886.538<span class=\"_ _3ca\"> </span>953.116<span class=\"_ _3ca\"> </span>745.715<span class=\"_ _3ca\"> </span>2.585.36<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>788<span class=\"_ _1\"></span>.952<span class=\"_ _3ca\"> </span>144.483<span class=\"_ _3ca\"> </span>576.739<span class=\"_ _3ca\"> </span>20.747<span class=\"_ _3ca\"> </span>741.969<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>888.080<span class=\"_ _3ca\"> </span>396.184<span class=\"_ _3ca\"> </span>376.377<span class=\"_ _3ca\"> </span>29.916<span class=\"_ _3ca\"> </span>802.477<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.0<span class=\"_ _1\"></span>40.448<span class=\"_ _3ca\"> </span>345.871<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>695.052<span class=\"_ _3ca\"> </span>1.040.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>2<span class=\"_ _1\"></span>37.442<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.483<span class=\"_ _3ca\"> </span>207.316<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>33.222<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.234<span class=\"_ _3ca\"> </span>3.345<span class=\"_ _3ca\"> </span>33.222<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>68.930<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>135.290<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>249<span class=\"_ _3ca\"> </span>135.041<span class=\"_ _3ca\"> </span>135.290<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.645<span class=\"_ _1\"></span>.015<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>44.582<span class=\"_ _3ca\"> </span>4.220.36<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>4.264.94<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>82.841<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.007<span class=\"_ _3ca\"> </span>820.868<span class=\"_ _3ca\"> </span>859.875<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>28<span class=\"_ _1\"></span>7.961<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>39.229.802<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.446.34<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>6.771.77<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>40.806.6<span class=\"_ _1\"></span>93<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>1.296<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>707<span class=\"_ _3ca\"> </span>589<span class=\"_ _3ca\"> </span>1.296<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _21f\"> </span>1.296<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>707<span class=\"_ _3ca\"> </span>589<span class=\"_ _3ca\"> </span>1.296<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>55<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _10c\"> </span>555<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C*<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>2.196.07<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.644.86<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>416.711<span class=\"_ _3ca\"> </span>2.061.57<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>306.88<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>306.881<span class=\"_ _3ca\"> </span>306.881<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>579.908<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>396.217<span class=\"_ _3ca\"> </span>88.175<span class=\"_ _3ca\"> </span>484.392<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.248.64<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>21.655<span class=\"_ _3ca\"> </span>1.270.30<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _164\"> </span>2.197.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.645.57<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>417.855<span class=\"_ _3ca\"> </span>2.063.42<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>*Exkl. Leasin<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>verbind<span class=\"_ _d\"></span>lichkeiten<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>2.619<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>481<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _21f\"> </span>2.619<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>481<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>57<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _10c\"> </span>572<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C*<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>2.726.29<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.087.12<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>466.896<span class=\"_ _3ca\"> </span>2.554.01<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>343.89<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>593.118<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>320.939<span class=\"_ _3ca\"> </span>101.339<span class=\"_ _3ca\"> </span>422.278<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.766.18<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>21.659<span class=\"_ _3ca\"> </span>1.787.84<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _164\"> </span>2.729.48<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.089.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>467.949<span class=\"_ _3ca\"> </span>2.557.21<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>*Exkl. Leasin<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>verbind<span class=\"_ _d\"></span>lichkeiten<span class=\"_ _3ca\"> </span>D<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>nic<span class=\"_ _2\"></span>ht <span class=\"_ _1\"></span>re<span class=\"_ _2\"></span>al<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>rt<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>Erg<span class=\"_ _a\"></span>eb<span class=\"_ _2\"></span>nis<span class=\"_ _a\"></span>ef<span class=\"_ _2\"></span>f<span class=\"_ _d\"></span>ek<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>(<span class=\"_ _a\"></span>Ne<span class=\"_ _d\"></span>tt<span class=\"_ _a\"></span>og<span class=\"_ _a\"></span>ew<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nn <span class=\"_ _1\"></span>bz<span class=\"_ _a\"></span>w<span class=\"_ _2\"></span>. <span class=\"_ _1\"></span>-v<span class=\"_ _a\"></span>erl<span class=\"_ _a\"></span>us<span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>) <span class=\"_ _1\"></span>von<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>no<span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>h <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>m <span class=\"_ _1\"></span>Be<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>fi<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>li<span class=\"_ _a\"></span>che<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>Lev<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>-3<span class=\"_ _a\"></span>-Fi<span class=\"_ _2\"></span>na<span class=\"_ _a\"></span>nzi<span class=\"_ _2\"></span>nst<span class=\"_ _a\"></span>rum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>en<span class=\"_ _a\"></span>, de<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Z<span class=\"_ _a\"></span>ei<span class=\"_ _d\"></span>tw<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>tb<span class=\"_ _a\"></span>ew<span class=\"_ _a\"></span>ert<span class=\"_ _2\"></span>ung<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>rf<span class=\"_ _a\"></span>ol<span class=\"_ _2\"></span>gs<span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>rks<span class=\"_ _a\"></span>am<span class=\"_ _a\"></span> g<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>uch<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d,<span class=\"_ _a\"></span> b<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>f <span class=\"_ _a\"></span>sich<span class=\"_ _a\"></span> i<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>Be<span class=\"_ _d\"></span>ri<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>ts<span class=\"_ _a\"></span>j<span class=\"_ _a\"></span>ahr <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>uf<span class=\"_ _a\"></span> T<span class=\"_ _a\"></span>EU<span class=\"_ _a\"></span>R <span class=\"_ _d\"></span>2<span class=\"_ _a\"></span>1.<span class=\"_ _a\"></span>54<span class=\"_ _a\"></span>4.<span class=\"_ _3ca\"> </span>16.2.<span class=\"ff5b\"> </span>Umglied<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>run<span class=\"_ _d\"></span>gen von Fin<span class=\"_ _d\"></span>anzinstru<span class=\"_ _d\"></span>ment<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Die Ges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der V<span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>G-V<span class=\"_ _2\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _a\"></span>\u00fcb<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rpr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fen r<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>elm\u00e4\u00dfig z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> jed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungssti<span class=\"_ _a\"></span>chtag die <span class=\"_ _a\"></span>aktuelle G<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>ig-<span class=\"_ _3ca\"> </span>keit <span class=\"_ _10\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>z<span class=\"_ _1\"></span>ulet<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t <span class=\"_ _10\"> </span>vorgenomm<span class=\"_ _a\"></span>enen <span class=\"_ _12\"> </span>Klassi<span class=\"_ _a\"></span>fizierung <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>beizulegende<span class=\"_ _a\"></span>n <span class=\"_ _12\"> </span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te. <span class=\"_ _11\"> </span>Sind <span class=\"_ _12\"> </span>beispielsw<span class=\"_ _a\"></span>eise <span class=\"_ _12\"> </span>no<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>ige <span class=\"_ _10\"> </span>Input-<span class=\"_ _3ca\"> </span>parame<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>er am M<span class=\"_ _a\"></span>arkt nicht m<span class=\"_ _a\"></span>ehr dir<span class=\"_ _a\"></span>ekt<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>beobacht<span class=\"_ _d\"></span>bar<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _a\"></span>eine Um<span class=\"_ _a\"></span>gliederung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>org<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nomm<span class=\"_ _a\"></span>en. Umglieder<span class=\"_ _1\"></span>ungen <span class=\"_ _331\"> </span><span class=\"fs7\">31.12<span class=\"_ _1\"></span>.2023 </span>Zwischen Level 1<span class=\"_ _1\"></span> und Level 2<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Anz<span class=\"_ _1\"></span>ahl<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _181\"> </span>87<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span>87<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _355\"> </span>87<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _16a\"> </span>189<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>10<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _25f\"> </span>183<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _254\"> </span>183<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _da\"> </span>6<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _257\"> </span>6<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _331\"> </span>276<span class=\"_ _3ca\"> </span>11<span class=\"_ _3ca\"> </span>15<span class=\"_ _3ca\"> </span>Die <span class=\"_ _1\"></span>Umgliederung<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>zwisc<span class=\"_ _d\"></span>hen <span class=\"_ _3\"></span>Le<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>1 <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>evel <span class=\"_ _3\"></span>2 <span class=\"_ _1\"></span>sind <span class=\"_ _3\"></span>auf<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>\u00c4nde<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Liquidit\u00e4t, <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dels<span class=\"_ _a\"></span>frequen<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Handelsak<span class=\"_ _a\"></span>tivit\u00e4t sowie auf die Harmo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g der Bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungshi<span class=\"_ _a\"></span>erarchie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zur\u00fcc<span class=\"_ _a\"></span>kzuf\u00fchre<span class=\"_ _a\"></span>n. <span class=\"_ _1\"></span>Die Umgli<span class=\"_ _d\"></span>eder<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> von Level<span class=\"_ _a\"></span> 1 zu Lev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l 3 <span class=\"_ _d\"></span>basie<span class=\"_ _a\"></span>ren im W<span class=\"_ _a\"></span>esentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f ei<span class=\"_ _a\"></span>ner V<span class=\"_ _a\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lecht<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung <span class=\"_ _a\"></span>der Liquidit<span class=\"_ _a\"></span>\u00e4t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> and<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rem <span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enhang mi<span class=\"_ _a\"></span>t den Entwickl<span class=\"_ _a\"></span>ungen <span class=\"_ _11\"> </span>am <span class=\"_ _11\"> </span>Immo<span class=\"_ _a\"></span>bilienma<span class=\"_ _d\"></span>rkt. <span class=\"_ _11\"> </span>Die <span class=\"_ _f\"> </span>Umgliede<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>von<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>Level <span class=\"_ _f\"> </span>2 <span class=\"_ _11\"> </span>zu <span class=\"_ _11\"> </span>Level <span class=\"_ _f\"> </span>3 <span class=\"_ _11\"> </span>basier<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>im <span class=\"_ _f\"> </span>Wese<span class=\"_ _d\"></span>ntliche<span class=\"_ _d\"></span>n <span class=\"_ _11\"> </span>auf <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _a\"></span>erschlec<span class=\"_ _a\"></span>hterung d<span class=\"_ _d\"></span>er Bo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it\u00e4t <span class=\"_ _d\"></span>bzw<span class=\"_ _a\"></span>. d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Liq<span class=\"_ _a\"></span>uidit\u00e4t.<span class=\"_ _3ca\"> </span>Umglieder<span class=\"_ _1\"></span>ungen <span class=\"_ _25f\"> </span><span class=\"fs1c\">31.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>  <span class=\"_ _152\"> </span><span class=\"fs1c\">Zwischen L<span class=\"_ _1\"></span>evel 1 </span>und Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _1\"></span> nach Level 1<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _1\"></span> nach Level 2<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Anz<span class=\"_ _1\"></span>ahl<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1ff\"> </span>13<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _248\"> </span>13<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _108\"> </span>13<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _2d4\"> </span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _1c5\"> </span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _1e1\"> </span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _132\"> </span>21<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Umgl<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>zwi<span class=\"_ _d\"></span>sc<span class=\"_ _d\"></span>he<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Lev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span> 1 <span class=\"_ _2\"></span>und<span class=\"_ _a\"></span> 2<span class=\"_ _a\"></span> t<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>ten <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>all<span class=\"_ _a\"></span>em <span class=\"_ _a\"></span>dan<span class=\"_ _a\"></span>n a<span class=\"_ _a\"></span>uf,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wen<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Liq<span class=\"_ _a\"></span>uidi<span class=\"_ _a\"></span>t\u00e4<span class=\"_ _a\"></span>t, <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Han<span class=\"_ _a\"></span>delsf<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>equ<span class=\"_ _a\"></span>enz <span class=\"_ _a\"></span>und<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Ha<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>ls-<span class=\"_ _3ca\"> </span>akti<span class=\"_ _a\"></span>vit<span class=\"_ _a\"></span>\u00e4t <span class=\"_ _a\"></span>des <span class=\"_ _d\"></span>je<span class=\"_ _a\"></span>weil<span class=\"_ _a\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Fin<span class=\"_ _a\"></span>anzi<span class=\"_ _a\"></span>nstr<span class=\"_ _a\"></span>um<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>tes wi<span class=\"_ _a\"></span>ed<span class=\"_ _a\"></span>er b<span class=\"_ _a\"></span>zw<span class=\"_ _2\"></span>. ni<span class=\"_ _a\"></span>cht <span class=\"_ _a\"></span>meh<span class=\"_ _d\"></span>r l<span class=\"_ _a\"></span>\u00e4ng<span class=\"_ _a\"></span>er a<span class=\"_ _a\"></span>uf <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nen<span class=\"_ _a\"></span> akti<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>M<span class=\"_ _a\"></span>arkt <span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e\u00dfe<span class=\"_ _a\"></span>n la<span class=\"_ _a\"></span>sse<span class=\"_ _a\"></span>n. B<span class=\"_ _a\"></span>eispi<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>weis<span class=\"_ _a\"></span>e ko<span class=\"_ _a\"></span>mm<span class=\"_ _a\"></span>t es<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>im<span class=\"_ _a\"></span>mer wi<span class=\"_ _a\"></span>ed<span class=\"_ _a\"></span>er z<span class=\"_ _a\"></span>u V<span class=\"_ _2\"></span>er\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>run<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>en de<span class=\"_ _a\"></span>r Ma<span class=\"_ _a\"></span>rket<span class=\"_ _a\"></span>-Ma<span class=\"_ _a\"></span>ke<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>nes<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>papi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>es mi<span class=\"_ _a\"></span>t ent<span class=\"_ _a\"></span>spr<span class=\"_ _2\"></span>ech<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>der A<span class=\"_ _a\"></span>uswi<span class=\"_ _a\"></span>rku<span class=\"_ _a\"></span>ng auf<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Li<span class=\"_ _a\"></span>quidi<span class=\"_ _2\"></span>t\u00e4t.<span class=\"_ _a\"></span> Ein<span class=\"_ _d\"></span> \u00e4h<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>r Fall<span class=\"_ _a\"></span> ist<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eb<span class=\"_ _d\"></span>en,<span class=\"_ _a\"></span> wen<span class=\"_ _a\"></span>n z.B.<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ne Akti<span class=\"_ _a\"></span>e in<span class=\"_ _a\"></span> ein<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ind<span class=\"_ _a\"></span>ex a<span class=\"_ _a\"></span>ufg<span class=\"_ _a\"></span>enom<span class=\"_ _a\"></span>me<span class=\"_ _d\"></span>n wi<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>d (od<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span> hera<span class=\"_ _a\"></span>usf\u00e4ll<span class=\"_ _a\"></span>t),<span class=\"_ _a\"></span> de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fcr viel<span class=\"_ _a\"></span>e Fo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>s als Be<span class=\"_ _a\"></span>nchm<span class=\"_ _a\"></span>ark fu<span class=\"_ _a\"></span>ngi<span class=\"_ _a\"></span>ert. Au<span class=\"_ _a\"></span>ch in die<span class=\"_ _a\"></span>sem F<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span> k<span class=\"_ _a\"></span>ann <span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ich di<span class=\"_ _a\"></span>e E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nstu<span class=\"_ _a\"></span>fu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g \u00e4n<span class=\"_ _a\"></span>dern<span class=\"_ _d\"></span>. Ge<span class=\"_ _a\"></span>ner<span class=\"_ _a\"></span>ell we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>ie Eins<span class=\"_ _a\"></span>tuf<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en auf<span class=\"_ _a\"></span>gr<span class=\"_ _a\"></span>und d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>zen<span class=\"_ _d\"></span>tr<span class=\"_ _a\"></span>ale<span class=\"_ _a\"></span>n Org<span class=\"_ _d\"></span>ani<span class=\"_ _a\"></span>sati<span class=\"_ _a\"></span>on<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r VI<span class=\"_ _a\"></span>G-V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>gsg<span class=\"_ _a\"></span>rupp<span class=\"_ _a\"></span>e am<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>P<span class=\"_ _d\"></span>eri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>nen<span class=\"_ _a\"></span>de vo<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>n T<span class=\"_ _4\"></span>oc<span class=\"_ _a\"></span>hte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>esell<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>haf<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>pr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>t. Di<span class=\"_ _a\"></span>e D<span class=\"_ _a\"></span>arst<span class=\"_ _a\"></span>ell<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>llf<span class=\"_ _2\"></span>\u00e4<span class=\"_ _1\"></span>lli<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>r Um<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>eder<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>erfol<span class=\"_ _a\"></span>gt s<span class=\"_ _a\"></span>o, <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>s ob<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>ese <span class=\"_ _a\"></span>am P<span class=\"_ _a\"></span>erio<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>nen<span class=\"_ _a\"></span>de e<span class=\"_ _a\"></span>rfolg<span class=\"_ _a\"></span>t <span class=\"_ _d\"></span>w\u00e4<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Bewertung<span class=\"_ _a\"></span>smethod<span class=\"_ _d\"></span>e zur B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>messu<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>es beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nden<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ze<span class=\"_ _d\"></span>itwert<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span> Bewe<span class=\"_ _1\"></span>rtungsproze<span class=\"_ _1\"></span>ss <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> Bemessu<span class=\"_ _1\"></span>ng des<span class=\"_ _1\"></span> beizulegen<span class=\"_ _1\"></span>den Zeitwe<span class=\"_ _1\"></span>rts<span class=\"_ _1\"></span> <span class=\"_ _1b7\"> </span><span class=\"fs1c\">3<span class=\"_ _1\"></span>1.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _315\"> </span>8<span class=\"_ _1\"></span>31.249<span class=\"_ _3ca\"> </span>859.689<span class=\"_ _3ca\"> </span>Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>abh<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chten<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _338\"> </span>378.823<span class=\"_ _3ca\"> </span>394.979<span class=\"_ _3ca\"> </span>Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chv<span class=\"_ _1\"></span>erst<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e b<span class=\"_ _1\"></span>zw<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _356\"> </span>452.426<span class=\"_ _3ca\"> </span>464.710<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _29d\"> </span>4.417.978<span class=\"_ _3ca\"> </span>4.265.18<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>abh<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chten<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _3ca\"> </span>* <span class=\"_ _150\"> </span>1.010.<span class=\"_ _1\"></span>579<span class=\"_ _3ca\"> </span>1.017.71<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chv<span class=\"_ _1\"></span>erst<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e b<span class=\"_ _1\"></span>zw<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _179\"> </span>3.407.399<span class=\"_ _3ca\"> </span>3.247.46<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>*Dies entspr<span class=\"_ _d\"></span>icht 22,87<span class=\"fs26\"> </span>% (23,86<span class=\"fs26\"> </span>%) des bei<span class=\"_ _d\"></span>zulegenden <span class=\"_ _a\"></span>Zeitwerts <span class=\"_ _1\"></span>der Als <span class=\"_ _d\"></span>Finanzinvestition gehal<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>enen Immobilien. Bewe<span class=\"_ _1\"></span>rtungsmethode<span class=\"_ _1\"></span> <span class=\"_ _7e\"> </span><span class=\"fs1c\">31.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _315\"> </span>8<span class=\"_ _1\"></span>31.249<span class=\"_ _3ca\"> </span>859.689<span class=\"_ _3ca\"> </span>Ert<span class=\"_ _1\"></span>rags<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertm<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2bb\"> </span>647.01<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>683.016<span class=\"_ _3ca\"> </span>Verg<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e /<span class=\"_ _1\"></span> Ma<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ktwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _273\"> </span>179.883<span class=\"_ _3ca\"> </span>127.271<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _16e\"> </span>4.35<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>49.402<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _29d\"> </span>4.417.978<span class=\"_ _3ca\"> </span>4.265.18<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Ert<span class=\"_ _1\"></span>rags<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertm<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _331\"> </span>4.008.590<span class=\"_ _3ca\"> </span>3.489.44<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Verg<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e /<span class=\"_ _1\"></span> Ma<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ktwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _273\"> </span>354.114<span class=\"_ _3ca\"> </span>123.614<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _357\"> </span>55.274<span class=\"_ _3ca\"> </span>652.119<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>5.249.22<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>5.124.87<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>16.3.<span class=\"ff5b\"> </span>\u00dcberleitun<span class=\"_ _d\"></span>g der Fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nzinst<span class=\"_ _a\"></span>rumente<span class=\"_ _d\"></span> Be<span class=\"_ _a\"></span>z\u00fcgli<span class=\"_ _a\"></span>ch <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>Au<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>rku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>erf<span class=\"_ _a\"></span>olgs<span class=\"_ _a\"></span>wirk<span class=\"_ _a\"></span>sam <span class=\"_ _2\"></span>erf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ste<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>Bew<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>\u00e4nde<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>wi<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nsi<span class=\"_ _a\"></span>chtli<span class=\"_ _a\"></span>ch <span class=\"_ _2\"></span>des <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>weis<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>au<span class=\"_ _d\"></span>f <span class=\"_ _a\"></span>Anh<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>g-<span class=\"_ _3ca\"> </span>ang<span class=\"_ _a\"></span>abe <span class=\"_ _a\"></span>9.<span class=\"_ _d\"></span> Det<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ils<span class=\"_ _a\"></span> z<span class=\"_ _1\"></span>ur Ko<span class=\"_ _a\"></span>nzerngewinn- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung<span class=\"_ _a\"></span> auf <span class=\"_ _a\"></span>Sei<span class=\"_ _a\"></span>te 1<span class=\"_ _d\"></span>0<span class=\"_ _a\"></span>9 ve<span class=\"_ _a\"></span>rwi<span class=\"_ _a\"></span>esen<span class=\"_ _a\"></span>. A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fg<span class=\"_ _a\"></span>rund ei<span class=\"_ _d\"></span>ne<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> IT<span class=\"_ _5b\"></span>-H<span class=\"_ _a\"></span>armon<span class=\"_ _a\"></span>isi<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>g <span class=\"_ _1\"></span>kom<span class=\"_ _a\"></span>mt <span class=\"_ _1\"></span>es<span class=\"_ _d\"></span> zu <span class=\"_ _1\"></span>Lev<span class=\"_ _a\"></span>elum<span class=\"_ _a\"></span>gli<span class=\"_ _d\"></span>ed<span class=\"_ _a\"></span>eru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en, wel<span class=\"_ _a\"></span>che n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht auf <span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>ark<span class=\"_ _a\"></span>twe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ve<span class=\"_ _a\"></span>r\u00e4nd<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>r\u00fcck<span class=\"_ _a\"></span>zu-<span class=\"_ _3ca\"> </span>f\u00fch<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>n si<span class=\"_ _a\"></span>nd. Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _208\"> </span><span class=\"fs7\">2023 <span class=\"_ _17a\"> </span><span class=\"fc9\">2022 a<span class=\"_ _1\"></span>ngepasst </span></span>Finanzie<span class=\"_ _1\"></span>lle Verm\u00f6gen<span class=\"_ _1\"></span>swerte <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rtet zu FVt<span class=\"_ _1\"></span>OCI <span class=\"_ _76\"> </span><span class=\"fs7\">Level 1<span class=\"_ _3ca\"> </span></span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bei<span class=\"_ _1\"></span>zul<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> =<span class=\"_ _1\"></span> Bei<span class=\"_ _1\"></span>zule<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r Zeit<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. 18.251.9<span class=\"_ _1\"></span>87<span class=\"_ _3ca\"> </span>3.865.88<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>483.349<span class=\"_ _3ca\"> </span>19.738.7<span class=\"_ _1\"></span>55<span class=\"_ _3ca\"> </span>4.456.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>461.982<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a1\"> </span>21.7<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span>-1.505<span class=\"_ _43\"> </span>-16.257<span class=\"_ _25\"> </span><span class=\"fc9\">149<span class=\"_ _1\"></span>.066<span class=\"_ _3ca\"> </span></span>1.917<span class=\"_ _3ca\"> </span>745<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zw<span class=\"_ _3\"></span>isch<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Klas<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1d0\"> </span>-25<span class=\"_ _1\"></span>.816<span class=\"_ _54\"> </span>15.770<span class=\"_ _3ca\"> </span>127.046<span class=\"_ _3ca\"> </span>-35.014<span class=\"_ _29\"> </span>0<span class=\"_ _3ca\"> </span>4.107<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Lev<span class=\"_ _1\"></span>el <span class=\"_ _358\"> </span>224.089<span class=\"_ _3ca\"> </span>1.112.09<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>164.679<span class=\"_ _3ca\"> </span>40.319<span class=\"_ _3ca\"> </span>9.205<span class=\"_ _3ca\"> </span>203.276<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _137\"> </span>-1<span class=\"_ _1\"></span>.131.929<span class=\"_ _4c\"> </span>-315.2<span class=\"_ _1\"></span>81<span class=\"_ _5d\"> </span>-53.6<span class=\"_ _1\"></span>58<span class=\"_ _1fb\"> </span><span class=\"fc9\">-183<span class=\"_ _1\"></span>.672<span class=\"_ _5d\"> </span>-65<span class=\"_ _1\"></span>.272<span class=\"_ _1c\"> </span>-3<span class=\"_ _1\"></span>.857<span class=\"_ _3ca\"> </span></span>Amo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>isie<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>zt<span class=\"_ _1\"></span>e Zi<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1a8\"> </span>56.886<span class=\"_ _3ca\"> </span>12.793<span class=\"_ _3ca\"> </span>-1.884<span class=\"_ _54\"> </span><span class=\"fc9\">81.356<span class=\"_ _3ca\"> </span></span>10.829<span class=\"_ _3ca\"> </span>-3.619<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>3.396.212<span class=\"_ _3ca\"> </span>591.244<span class=\"_ _3ca\"> </span>200.781<span class=\"_ _3ca\"> </span>3.885.21<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>601.839<span class=\"_ _3ca\"> </span>61.476<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _359\"> </span>-2.977.02<span class=\"_ _1\"></span>0<span class=\"_ _1fb\"> </span>-522<span class=\"_ _1\"></span>.290<span class=\"_ _236\"> </span>-1<span class=\"_ _1\"></span>08.319<span class=\"_ _204\"> </span><span class=\"fc9\">-2.849.3<span class=\"_ _1\"></span>01<span class=\"_ _236\"> </span>-41<span class=\"_ _1\"></span>0.592<span class=\"_ _65\"> </span>-93.211<span class=\"_ _3ca\"> </span></span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span>-4.538<span class=\"_ _1fb\"> </span>-110.7<span class=\"_ _1\"></span>58<span class=\"_ _25\"> </span><span class=\"fc9\">644.9<span class=\"_ _1\"></span>83<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-16.544<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te B<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e4\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sn<span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>tral<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rfa<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _217\"> </span>920.5<span class=\"_ _1\"></span>38<span class=\"_ _3ca\"> </span>295.543<span class=\"_ _3ca\"> </span>-50.980<span class=\"_ _204\"> </span><span class=\"fc9\">-3.219.<span class=\"_ _1\"></span>717<span class=\"_ _236\"> </span>-7<span class=\"_ _1\"></span>38.081<span class=\"_ _1ce\"> </span>-131.0<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span></span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _1\"></span> zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _1a2\"> </span>18.73<span class=\"_ _1\"></span>6.650<span class=\"_ _3ca\"> </span>5.049.71<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>633.999<span class=\"_ _3ca\"> </span>18.251.9<span class=\"_ _1\"></span>87<span class=\"_ _3ca\"> </span>3.865.88<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>483.349<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _208\"> </span><span class=\"fs7\">2023 <span class=\"_ _17a\"> </span><span class=\"fc9\">2022 a<span class=\"_ _1\"></span>ngepasst </span></span>Finanzie<span class=\"_ _1\"></span>lle Verm\u00f6gen<span class=\"_ _1\"></span>swerte <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rtet zu FVtPL<span class=\"_ _1\"></span> <span class=\"_ _53\"> </span><span class=\"fs7\">Le<span class=\"_ _1\"></span>vel 1<span class=\"_ _3ca\"> </span></span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bei<span class=\"_ _1\"></span>zul<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> =<span class=\"_ _1\"></span> Bei<span class=\"_ _1\"></span>zule<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r Zeit<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. 7.450.05<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>2.543.75<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>501.478<span class=\"_ _3ca\"> </span>9.554.99<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>3.161.44<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>562.236<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a1\"> </span>72.1<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>-1.029<span class=\"_ _43\"> </span>-16.755<span class=\"_ _54\"> </span><span class=\"fc9\">29.777<span class=\"_ _3ca\"> </span></span>2.864<span class=\"_ _3ca\"> </span>-307<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zw<span class=\"_ _3\"></span>isch<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Klas<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3a\"> </span>11.<span class=\"_ _1\"></span>519<span class=\"_ _3ca\"> </span>2.675<span class=\"_ _3ca\"> </span>-14.193<span class=\"_ _54\"> </span><span class=\"fc9\">33.34<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>-2.434<span class=\"_ _45\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Lev<span class=\"_ _1\"></span>el <span class=\"_ _358\"> </span>244.114<span class=\"_ _3ca\"> </span>774.013<span class=\"_ _3ca\"> </span>592.993<span class=\"_ _3ca\"> </span>1.601<span class=\"_ _3ca\"> </span>274<span class=\"_ _3ca\"> </span>6.771<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _137\"> </span>-1<span class=\"_ _1\"></span>.230.251<span class=\"_ _4c\"> </span>-377.9<span class=\"_ _1\"></span>42<span class=\"_ _cf\"> </span>-2.928<span class=\"_ _1b\"> </span><span class=\"fc9\">-6.985<span class=\"_ _1b\"> </span>-1.651<span class=\"_ _ba\"> </span>-8<span class=\"_ _3ca\"> </span></span>Amo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>isie<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>zt<span class=\"_ _1\"></span>e Zi<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ad\"> </span>1.081<span class=\"_ _3ca\"> </span>8.718<span class=\"_ _3ca\"> </span>5.142<span class=\"_ _3ca\"> </span>5.929<span class=\"_ _3ca\"> </span>11.803<span class=\"_ _3ca\"> </span>6.418<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _127\"> </span>2.459.074<span class=\"_ _3ca\"> </span>467.755<span class=\"_ _3ca\"> </span>177.649<span class=\"_ _3ca\"> </span>2.486.75<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>354.032<span class=\"_ _3ca\"> </span>201.570<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _359\"> </span>-3.231.60<span class=\"_ _1\"></span>0<span class=\"_ _1fb\"> </span>-483<span class=\"_ _1\"></span>.055<span class=\"_ _236\"> </span>-1<span class=\"_ _1\"></span>07.460<span class=\"_ _204\"> </span><span class=\"fc9\">-3.563.9<span class=\"_ _1\"></span>16<span class=\"_ _236\"> </span>-74<span class=\"_ _1\"></span>1.384<span class=\"_ _1ce\"> </span>-210.80<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-12.528<span class=\"_ _54\"> </span><span class=\"fc9\">15.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>180.376<span class=\"_ _3ca\"> </span>-42.271<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te B<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _49\"> </span>498.186<span class=\"_ _3ca\"> </span>252.125<span class=\"_ _3ca\"> </span>21.863<span class=\"_ _3ca\"> </span>-1.107.38<span class=\"_ _1\"></span>1<span class=\"_ _236\"> </span>-421<span class=\"_ _1\"></span>.567<span class=\"_ _99\"> </span>-2<span class=\"_ _1\"></span>2.131<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sn<span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>tral<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rfa<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1d7\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _1\"></span> zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _174\"> </span>6.274<span class=\"_ _1\"></span>.276<span class=\"_ _3ca\"> </span>3.187.01<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>1.145.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>7.450.05<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>2.543.75<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>501.478<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _208\"> </span><span class=\"fs1c\">2<span class=\"_ _1\"></span>023 <span class=\"_ _f9\"> </span><span class=\"fcc\">2022 angepas<span class=\"_ _1\"></span>st </span></span>Finanzie<span class=\"_ _1\"></span>lle Verbindlic<span class=\"_ _1\"></span>hkeiten <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rtet zu FVtPL<span class=\"_ _1\"></span> <span class=\"_ _42\"> </span><span class=\"fs1c\">Level<span class=\"_ _1\"></span> 1<span class=\"_ _3ca\"> </span></span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bei<span class=\"_ _1\"></span>zul<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> =<span class=\"_ _1\"></span> Bei<span class=\"_ _1\"></span>zule<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r Zeit<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>. 0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>1.053<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.059<span class=\"_ _3ca\"> </span>813<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f8\"> </span>0<span class=\"_ _3ca\"> </span>728<span class=\"_ _3ca\"> </span>-2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.825<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> zw<span class=\"_ _3\"></span>isch<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Klas<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Lev<span class=\"_ _1\"></span>el <span class=\"_ _14e\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _66\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Amo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>isie<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>abg<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>zt<span class=\"_ _1\"></span>e Zi<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _207\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>404<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3<span class=\"_ _3ca\"> </span>180<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _13b\"> </span>0<span class=\"_ _3ca\"> </span>-2.159<span class=\"_ _3ca\"> </span>-311<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.702<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _1e2\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>993<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>irk<span class=\"_ _1\"></span>sam<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>te B<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-40<span class=\"_ _3ca\"> </span>60<span class=\"_ _3ca\"> </span>Erf<span class=\"_ _1\"></span>olg<span class=\"_ _1\"></span>sn<span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>tral<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rfa<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1d7\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _1\"></span> zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _16f\"> </span>0<span class=\"_ _3ca\"> </span>707<span class=\"_ _3ca\"> </span>1.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>1.053<span class=\"_ _3ca\"> </span>16.4.<span class=\"ff5b\"> </span>Nicht be<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>bacht<span class=\"_ _a\"></span>bare Inputf<span class=\"_ _d\"></span>aktore<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> Asset-Klasse<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1f6\"> </span><span class=\"fs1c\">Bewertungsmetho<span class=\"_ _1\"></span>den  </span>Nicht beobacht<span class=\"_ _1\"></span>bare Inputfakt<span class=\"_ _1\"></span>oren  Bandbreite <span class=\"_ _1\"></span> <span class=\"_ _198\"> </span>20<span class=\"_ _1\"></span>23 <span class=\"_ _53\"> </span><span class=\"fcc\">2022<span class=\"_ _1\"></span> </span>von<span class=\"_ _3ca\"> </span>bis<span class=\"_ _3ca\"> </span>von<span class=\"_ _3ca\"> </span>bis<span class=\"_ _3ca\"> </span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> <span class=\"_ _35a\"> </span>Ertragswert<span class=\"_ _1\"></span> <span class=\"_ _1a1\"> </span>Kap<span class=\"_ _1\"></span>italisierungszin<span class=\"_ _1\"></span>ssatz <span class=\"_ _93\"> </span>in % <span class=\"_ _19c\"> </span>0,30<span class=\"_ _3ca\"> </span>7,47<span class=\"_ _3ca\"> </span>0,30<span class=\"_ _3ca\"> </span>7,47  <span class=\"_ _106\"> </span>  <span class=\"_ _35b\"> </span>Mietertr\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>in T<span class=\"_ _1\"></span>EUR <span class=\"_ _19c\"> </span>7<span class=\"_ _3ca\"> </span>4.090<span class=\"_ _3ca\"> </span>7<span class=\"_ _3ca\"> </span>3.999  <span class=\"_ _106\"> </span>  <span class=\"_ _35b\"> </span>Boden<span class=\"_ _1\"></span>preise <span class=\"_ _2ef\"> </span>in T<span class=\"_ _1\"></span>EUR <span class=\"_ _19c\"> </span>0<span class=\"_ _3ca\"> </span>12<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>12  <span class=\"_ _106\"> </span>Disc<span class=\"_ _d\"></span>ounted Cash<span class=\"_ _1\"></span> flow<span class=\"_ _1\"></span> <span class=\"_ _32b\"> </span>Kapitalisierung<span class=\"_ _1\"></span>szinssatz<span class=\"_ _1\"></span> <span class=\"_ _36\"> </span>in<span class=\"_ _1\"></span> % <span class=\"_ _329\"> </span>4,11<span class=\"_ _3ca\"> </span>8,92<span class=\"_ _3ca\"> </span>3,56<span class=\"_ _3ca\"> </span>8,26  <span class=\"_ _106\"> </span>  <span class=\"_ _35b\"> </span>Mietertr\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>in T<span class=\"_ _1\"></span>EUR <span class=\"_ _238\"> </span>111<span class=\"_ _3ca\"> </span>7.394<span class=\"_ _3ca\"> </span>102<span class=\"_ _3ca\"> </span>5.699  <span class=\"_ _106\"> </span>Baurechte \u2013 Ertragsw<span class=\"_ _1\"></span>ert <span class=\"_ _bf\"> </span>Kapitalisierungsz<span class=\"_ _1\"></span>inssatz <span class=\"_ _93\"> </span>in %<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>2,50<span class=\"_ _3ca\"> </span>4,00<span class=\"_ _3ca\"> </span>2,50<span class=\"_ _3ca\"> </span>4  <span class=\"_ _106\"> </span>  <span class=\"_ _35b\"> </span>Mietertr\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>in T<span class=\"_ _1\"></span>EUR <span class=\"_ _10e\"> </span>83<span class=\"_ _3ca\"> </span>4.378<span class=\"_ _3ca\"> </span>83<span class=\"_ _3ca\"> </span>4.378  <span class=\"_ _106\"> </span>  <span class=\"_ _35b\"> </span>Boden<span class=\"_ _1\"></span>preise <span class=\"_ _2ef\"> </span>in T<span class=\"_ _1\"></span>EUR <span class=\"_ _219\"> </span>0,30<span class=\"_ _3ca\"> </span>0,73<span class=\"_ _3ca\"> </span>0,30<span class=\"_ _3ca\"> </span>0,73  <span class=\"_ _106\"> </span>  <span class=\"_ _35b\"> </span>Tats\u00e4chlich gezah<span class=\"_ _1\"></span>lter B<span class=\"_ _1\"></span>auzins <span class=\"_ _1f\"> </span>in % <span class=\"_ _329\"> </span>0<span class=\"_ _1\"></span>,90<span class=\"_ _3ca\"> </span>3,96<span class=\"_ _3ca\"> </span>0,90<span class=\"_ _3ca\"> </span>5,70<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>C <span class=\"_ _1f9\"> </span>Barwertmethode <span class=\"_ _1d0\"> </span>Spreads <span class=\"_ _20a\"> </span>in % <span class=\"_ _107\"> </span>-0,20<span class=\"_ _3ca\"> </span>5,62<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>AC<span class=\"_ _1\"></span> <span class=\"_ _43\"> </span>Barwertmethod<span class=\"_ _1\"></span>e <span class=\"_ _144\"> </span>Spreads <span class=\"_ _20a\"> </span>in % <span class=\"_ _107\"> </span>-0,20<span class=\"_ _3ca\"> </span>5,62<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span> <span class=\"_ _35c\"> </span>Barwertmeth<span class=\"_ _1\"></span>ode <span class=\"_ _144\"> </span>Spreads <span class=\"_ _20a\"> </span>in % <span class=\"_ _107\"> </span>-0,20<span class=\"_ _3ca\"> </span>4,13<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>Barwertmeth<span class=\"_ _1\"></span>ode <span class=\"_ _144\"> </span>Spreads<span class=\"_ _1\"></span> <span class=\"_ _35b\"> </span>in %<span class=\"_ _1\"></span> <span class=\"_ _147\"> </span>-0,2<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>3,81<span class=\"_ _3ca\"> </span>16.5.<span class=\"ff5b\"> </span>Sensitivit<span class=\"_ _d\"></span>\u00e4ten In <span class=\"_ _1\"></span>Bezug auf den <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ert <span class=\"_ _1\"></span>der mit e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>er Level-3-Met<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Aktien (<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ltipl<span class=\"_ _d\"></span>e-V<span class=\"_ _a\"></span>erfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en) <span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>die VIG-V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erung<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>gruppe d<span class=\"_ _d\"></span>avon aus, dass<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eder <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>native Inp<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tpar<span class=\"_ _d\"></span>amete<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> no<span class=\"_ _d\"></span>ch alte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>native V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en zu einer m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>\u00dfgebli<span class=\"_ _a\"></span>chen Schwa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>ung des W<span class=\"_ _a\"></span>erts f\u00fchr<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Als Finanz<span class=\"_ _a\"></span>investition<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>gehal<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Imm<span class=\"_ _a\"></span>obilien Folge<span class=\"_ _d\"></span>nde <span class=\"_ _10\"> </span>Sensiti<span class=\"_ _a\"></span>vit\u00e4ten <span class=\"_ _11\"> </span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eben <span class=\"_ _10\"> </span>sich <span class=\"_ _11\"> </span>f\u00fcr <span class=\"_ _11\"> </span>einen <span class=\"_ _11\"> </span>T<span class=\"_ _2\"></span>eilbest<span class=\"_ _a\"></span>and <span class=\"_ _11\"> </span>aus <span class=\"_ _10\"> </span>den <span class=\"_ _11\"> </span>mit <span class=\"_ _10\"> </span>Solv<span class=\"_ _a\"></span>ency <span class=\"_ _10\"> </span>II <span class=\"_ _10\"> </span>abgesti<span class=\"_ _a\"></span>mmten <span class=\"_ _11\"> </span>Berec<span class=\"_ _a\"></span>hnungen <span class=\"_ _11\"> </span>im partiell<span class=\"_ _d\"></span>en internen Mo<span class=\"_ _a\"></span>dell: Immobilien<span class=\"_ _1\"></span> <span class=\"_ _187\"> </span><span class=\"fs1c\">Beizulegender Zei<span class=\"_ _1\"></span>twert<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Beiz<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> 31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _e1\"> </span>4.619.995<span class=\"_ _3ca\"> </span>Mie<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e -5<span class=\"_ _1\"></span><span class=\"fs26\"> </span>%<span class=\"_ _1\"></span> <span class=\"_ _2e4\"> </span>4.440.131<span class=\"_ _3ca\"> </span>Mie<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e +5<span class=\"_ _1\"></span><span class=\"fs26\"> </span>%<span class=\"_ _1\"></span> <span class=\"_ _35d\"> </span>4.805.54<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gsz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span> -5<span class=\"_ _1\"></span>0bp<span class=\"_ _1\"></span> <span class=\"_ _2f6\"> </span>4.918<span class=\"_ _1\"></span>.764<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gsz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span> +5<span class=\"_ _1\"></span>0bp<span class=\"_ _1\"></span> <span class=\"_ _35e\"> </span>4.369.45<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Bod<span class=\"_ _1\"></span>enp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>e -5<span class=\"_ _1\"></span><span class=\"fs26\"> </span>%<span class=\"_ _1\"></span> <span class=\"_ _35f\"> </span>4.583.54<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Bod<span class=\"_ _1\"></span>enp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>e +5<span class=\"_ _1\"></span><span class=\"fs26\"> </span>%<span class=\"_ _1\"></span> <span class=\"_ _33e\"> </span>4.66<span class=\"_ _1\"></span>0.968<span class=\"_ _3ca\"> </span>Da  Immo<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>il<span class=\"_ _a\"></span>ien  zu  for<span class=\"_ _a\"></span>tgef\u00fchrten <span class=\"_ _12\"> </span>Ansc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>fungskost<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _12\"> </span>Bilanz  d<span class=\"_ _d\"></span>er  VI<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>bewe<span class=\"_ _d\"></span>rtet <span class=\"_ _12\"> </span>werde<span class=\"_ _a\"></span>n,  w\u00fcr<span class=\"_ _d\"></span>den  si<span class=\"_ _d\"></span>ch <span class=\"_ _12\"> </span>negati<span class=\"_ _a\"></span>ve Sensiti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>it\u00e4ten <span class=\"_ _3\"></span>nur <span class=\"_ _3\"></span>bei <span class=\"_ _3\"></span>Unte<span class=\"_ _d\"></span>rschr<span class=\"_ _a\"></span>eiten <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ertes <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Immo<span class=\"_ _d\"></span>bili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Gewinn- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung <span class=\"_ _3\"></span>wide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>spiegel<span class=\"_ _a\"></span>n, daher ist <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>swirku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _a\"></span>as Sonstig<span class=\"_ _d\"></span>e Erge<span class=\"_ _a\"></span>bnis nicht g<span class=\"_ _a\"></span>egeben. Bewerte<span class=\"_ _d\"></span>t zu A<span class=\"_ _a\"></span>C Da die B<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>chwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ver<span class=\"_ _d\"></span>\u00e4nder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng d<span class=\"_ _d\"></span>er Ausleih<span class=\"_ _a\"></span>ungen und A<span class=\"_ _d\"></span>nlei<span class=\"_ _d\"></span>hen, die als be<span class=\"_ _a\"></span>wertet zu AC klass<span class=\"_ _a\"></span>ifiziert sind, kei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>eitwertko<span class=\"_ _a\"></span>m-<span class=\"_ _3ca\"> </span>ponente <span class=\"_ _11\"> </span>bein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>altet, <span class=\"_ _11\"> </span>ergeb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _10\"> </span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>keine <span class=\"_ _11\"> </span>Auswirkung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>aus <span class=\"_ _11\"> </span>der <span class=\"_ _10\"> </span>Sensitivit<span class=\"_ _a\"></span>\u00e4tsbere<span class=\"_ _a\"></span>chnung <span class=\"_ _11\"> </span>auf <span class=\"_ _11\"> </span>die <span class=\"_ _10\"> </span>Gewinn- <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erlus<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>rec<span class=\"_ _d\"></span>hnung <span class=\"_ _a\"></span>und das Sons<span class=\"_ _a\"></span>tige Ergebnis<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> Bewerte<span class=\"_ _d\"></span>t zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtPL Anleihen<span class=\"_ _1\"></span> <span class=\"_ _1e6\"> </span><span class=\"fs1c\">Beizulegender Zeit<span class=\"_ _1\"></span>wert<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Beiz<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> 31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>461.933<span class=\"_ _3ca\"> </span>Spr<span class=\"_ _1\"></span>ead<span class=\"_ _1\"></span> +<span class=\"_ _1\"></span>50b<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> <span class=\"_ _360\"> </span>-9.971<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>rkun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rlus<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chnun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _2d6\"> </span>-9.9<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>rkun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sr<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _7d\"> </span>0<span class=\"_ _3ca\"> </span>Bewerte<span class=\"_ _d\"></span>t zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtOCI<span class=\"_ _a\"></span> Anleihen<span class=\"_ _1\"></span> <span class=\"_ _1e6\"> </span><span class=\"fs1c\">Beizulegender Zeit<span class=\"_ _1\"></span>wert<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Beiz<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> 31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>269.645<span class=\"_ _3ca\"> </span>Spr<span class=\"_ _1\"></span>ead<span class=\"_ _1\"></span> +<span class=\"_ _1\"></span>50b<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> <span class=\"_ _360\"> </span>-4.821<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>rkun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>ewin<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rlus<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chnun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _83\"> </span>0<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>rkun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esam<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>sr<span class=\"_ _1\"></span>echn<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _294\"> </span>-4.821",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "2.1.<span class=\"ff5b\"> </span>\u00dcbersicht<span class=\"_ _a\"></span> Bewe<span class=\"_ _1\"></span>rtung und Sta<span class=\"_ _1\"></span>nd Risiko<span class=\"_ _1\"></span>vorsorge<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2023 <span class=\"_ _1de\"> </span><span class=\"fc9\">31.12.<span class=\"_ _1\"></span>2022 </span></span>Bilanzwert<span class=\"_ _3ca\"> </span>Risikovorsorge<span class=\"_ _1\"></span> Brutto<span class=\"_ _3ca\"> </span>Bilanzwert<span class=\"_ _3ca\"> </span>Risikovorsorge<span class=\"_ _1\"></span> Brutto<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bewerte<span class=\"_ _1\"></span>t zu AC Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _139\"> </span>5.029<span class=\"_ _1\"></span>.612<span class=\"_ _3ca\"> </span>-89.22<span class=\"_ _1\"></span>8<span class=\"_ _ba\"> </span><span class=\"fc9\">5.475.609<span class=\"_ _3ca\"> </span></span>-37.20<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span>1.5<span class=\"_ _1\"></span>58.107<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _248\"> </span>3.031.131<span class=\"_ _3ca\"> </span>-67.811<span class=\"_ _ba\"> </span><span class=\"fc9\">2.74<span class=\"_ _1\"></span>8.328<span class=\"_ _3ca\"> </span></span>-30.848<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _135\"> </span>440.<span class=\"_ _1\"></span>374<span class=\"_ _3ca\"> </span>-21.417<span class=\"_ _13a\"> </span><span class=\"fc9\">412.062<span class=\"_ _3ca\"> </span></span>-6.360<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>bin<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hke<span class=\"_ _1\"></span>ite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _126\"> </span>-2.981.6<span class=\"_ _1\"></span>84<span class=\"_ _11d\"> </span><span class=\"fc9\">-3.467<span class=\"_ _1\"></span>.443<span class=\"_ _3ca\"> </span></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>-2.39<span class=\"_ _1\"></span>4.470<span class=\"_ _13e\"> </span><span class=\"fc9\">-2.909.423<span class=\"_ _3ca\"> </span></span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b3\"> </span>-587.214<span class=\"_ _1b4\"> </span><span class=\"fc9\">-558<span class=\"_ _1\"></span>.020<span class=\"_ _3ca\"> </span></span>Bewerte<span class=\"_ _1\"></span>t zu FVtOCI Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>24.0<span class=\"_ _1\"></span>21.071<span class=\"_ _3ca\"> </span>-172.6<span class=\"_ _1\"></span>13<span class=\"_ _1e0\"> </span><span class=\"fc9\">22.36<span class=\"_ _1\"></span>3.774<span class=\"_ _3ca\"> </span></span>-170.8<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _201\"> </span>24.021.07<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-172.613<span class=\"_ _1ac\"> </span><span class=\"fc9\">22.363.77<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></span>-170.854<span class=\"_ _3ca\"> </span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _154\"> </span>399.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _162\"> </span>399<span class=\"_ _1\"></span>.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Bewerte<span class=\"_ _1\"></span>t zu FVtPL Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _201\"> </span>10.393.73<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _19e\"> </span>-1.29<span class=\"_ _1\"></span>6<span class=\"_ _14b\"> </span><span class=\"fc9\">-2.<span class=\"_ _1\"></span>619<span class=\"_ _3ca\"> </span></span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _162\"> </span>212<span class=\"_ _1\"></span>.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _125\"> </span>-555<span class=\"_ _1be\"> </span><span class=\"fc9\">-572<span class=\"_ _3ca\"> </span></span>2.2.<span class=\"ff5b\"> </span>Kategorien un<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _a\"></span>ge<span class=\"_ _1\"></span>n Verm\u00f6gen<span class=\"_ _1\"></span>swerte<span class=\"_ _1\"></span> <span class=\"_ _27f\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>4.940.384<span class=\"_ _3ca\"> </span>5.438.40<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span>1.558.10<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _28b\"> </span>7<span class=\"_ _1\"></span>42.306<span class=\"_ _3ca\"> </span>788.952<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b5\"> </span>978.491<span class=\"_ _3ca\"> </span>888.080<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2b6\"> </span>1.242.52<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.040.44<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _182\"> </span>418.957<span class=\"_ _3ca\"> </span>405.702<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _297\"> </span>2<span class=\"_ _1\"></span>4.420.364<span class=\"_ _3ca\"> </span>22.601.2<span class=\"_ _1\"></span>16<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _27b\"> </span>24.021.071<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _e1\"> </span>24<span class=\"_ _1\"></span>.021.071<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _25e\"> </span>399.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>39<span class=\"_ _1\"></span>9.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>38.259<span class=\"_ _3ca\"> </span>33.222<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>70.088<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b8\"> </span>290.946<span class=\"_ _3ca\"> </span>135.290<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _294\"> </span>10.60<span class=\"_ _1\"></span>6.555<span class=\"_ _3ca\"> </span>10.495.2<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _27e\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>48<span class=\"_ _1\"></span>4.219<span class=\"_ _3ca\"> </span>477.686<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>450.075<span class=\"_ _3ca\"> </span>427.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>30.116<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b9\"> </span>4.028<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ba\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _2bb\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _1f0\"> </span>19.0<span class=\"_ _1\"></span>43<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _f4\"> </span>212.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _290\"> </span>212.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _de\"> </span>39.967.3<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span>38.534.9<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span>Zahlung<span class=\"_ _d\"></span>smittel <span class=\"_ _d\"></span>und<span class=\"_ _d\"></span> Zahlungsm<span class=\"_ _a\"></span>ittel\u00e4quiv<span class=\"_ _a\"></span>alente<span class=\"_ _a\"></span> Zahlu<span class=\"_ _d\"></span>ngsmittel <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>Zahlungsmi<span class=\"_ _a\"></span>ttel\u00e4quiv<span class=\"_ _d\"></span>alente <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n als <span class=\"_ _a\"></span>t\u00e4gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h f<span class=\"_ _d\"></span>\u00e4llig<span class=\"_ _a\"></span> angesehen, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>eshalb <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Bere<span class=\"_ _a\"></span>chnung <span class=\"_ _a\"></span>der erwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span>en Kredit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlus<span class=\"_ _a\"></span>te \u00fcber di<span class=\"_ _a\"></span>e Gesamtl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ufzeit <span class=\"_ _a\"></span>null ergibt. A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s dies<span class=\"_ _a\"></span>em <span class=\"_ _d\"></span>Grund <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kov<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e gebildet.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "2.1.<span class=\"ff5b\"> </span>\u00dcbersicht<span class=\"_ _a\"></span> Bewe<span class=\"_ _1\"></span>rtung und Sta<span class=\"_ _1\"></span>nd Risiko<span class=\"_ _1\"></span>vorsorge<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2023 <span class=\"_ _1de\"> </span><span class=\"fc9\">31.12.<span class=\"_ _1\"></span>2022 </span></span>Bilanzwert<span class=\"_ _3ca\"> </span>Risikovorsorge<span class=\"_ _1\"></span> Brutto<span class=\"_ _3ca\"> </span>Bilanzwert<span class=\"_ _3ca\"> </span>Risikovorsorge<span class=\"_ _1\"></span> Brutto<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bewerte<span class=\"_ _1\"></span>t zu AC Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _139\"> </span>5.029<span class=\"_ _1\"></span>.612<span class=\"_ _3ca\"> </span>-89.22<span class=\"_ _1\"></span>8<span class=\"_ _ba\"> </span><span class=\"fc9\">5.475.609<span class=\"_ _3ca\"> </span></span>-37.20<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span>1.5<span class=\"_ _1\"></span>58.107<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _248\"> </span>3.031.131<span class=\"_ _3ca\"> </span>-67.811<span class=\"_ _ba\"> </span><span class=\"fc9\">2.74<span class=\"_ _1\"></span>8.328<span class=\"_ _3ca\"> </span></span>-30.848<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _135\"> </span>440.<span class=\"_ _1\"></span>374<span class=\"_ _3ca\"> </span>-21.417<span class=\"_ _13a\"> </span><span class=\"fc9\">412.062<span class=\"_ _3ca\"> </span></span>-6.360<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>bin<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hke<span class=\"_ _1\"></span>ite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _126\"> </span>-2.981.6<span class=\"_ _1\"></span>84<span class=\"_ _11d\"> </span><span class=\"fc9\">-3.467<span class=\"_ _1\"></span>.443<span class=\"_ _3ca\"> </span></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>-2.39<span class=\"_ _1\"></span>4.470<span class=\"_ _13e\"> </span><span class=\"fc9\">-2.909.423<span class=\"_ _3ca\"> </span></span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b3\"> </span>-587.214<span class=\"_ _1b4\"> </span><span class=\"fc9\">-558<span class=\"_ _1\"></span>.020<span class=\"_ _3ca\"> </span></span>Bewerte<span class=\"_ _1\"></span>t zu FVtOCI Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>24.0<span class=\"_ _1\"></span>21.071<span class=\"_ _3ca\"> </span>-172.6<span class=\"_ _1\"></span>13<span class=\"_ _1e0\"> </span><span class=\"fc9\">22.36<span class=\"_ _1\"></span>3.774<span class=\"_ _3ca\"> </span></span>-170.8<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _201\"> </span>24.021.07<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-172.613<span class=\"_ _1ac\"> </span><span class=\"fc9\">22.363.77<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></span>-170.854<span class=\"_ _3ca\"> </span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _154\"> </span>399.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _162\"> </span>399<span class=\"_ _1\"></span>.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Bewerte<span class=\"_ _1\"></span>t zu FVtPL Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _201\"> </span>10.393.73<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _19e\"> </span>-1.29<span class=\"_ _1\"></span>6<span class=\"_ _14b\"> </span><span class=\"fc9\">-2.<span class=\"_ _1\"></span>619<span class=\"_ _3ca\"> </span></span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _162\"> </span>212<span class=\"_ _1\"></span>.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _125\"> </span>-555<span class=\"_ _1be\"> </span><span class=\"fc9\">-572<span class=\"_ _3ca\"> </span></span>Verbindlichk<span class=\"_ _1\"></span>eiten<span class=\"_ _1\"></span> <span class=\"_ _2bc\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>2.981.684<span class=\"_ _3ca\"> </span>3.467.44<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2bd\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2be\"> </span>306.881<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _16d\"> </span>579.908<span class=\"_ _3ca\"> </span>593.118<span class=\"_ _3ca\"> </span>Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2bf\"> </span>198.398<span class=\"_ _3ca\"> </span>183.126<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>587.214<span class=\"_ _3ca\"> </span>558.020<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _97\"> </span>1.851<span class=\"_ _3ca\"> </span>3.191<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _2c0\"> </span>1.296<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>555<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>2.983.53<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>3.470.63<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "2.1.<span class=\"ff5b\"> </span>\u00dcbersicht<span class=\"_ _a\"></span> Bewe<span class=\"_ _1\"></span>rtung und Sta<span class=\"_ _1\"></span>nd Risiko<span class=\"_ _1\"></span>vorsorge<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2023 <span class=\"_ _1de\"> </span><span class=\"fc9\">31.12.<span class=\"_ _1\"></span>2022 </span></span>Bilanzwert<span class=\"_ _3ca\"> </span>Risikovorsorge<span class=\"_ _1\"></span> Brutto<span class=\"_ _3ca\"> </span>Bilanzwert<span class=\"_ _3ca\"> </span>Risikovorsorge<span class=\"_ _1\"></span> Brutto<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bewerte<span class=\"_ _1\"></span>t zu AC Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _139\"> </span>5.029<span class=\"_ _1\"></span>.612<span class=\"_ _3ca\"> </span>-89.22<span class=\"_ _1\"></span>8<span class=\"_ _ba\"> </span><span class=\"fc9\">5.475.609<span class=\"_ _3ca\"> </span></span>-37.20<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span>1.5<span class=\"_ _1\"></span>58.107<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _248\"> </span>3.031.131<span class=\"_ _3ca\"> </span>-67.811<span class=\"_ _ba\"> </span><span class=\"fc9\">2.74<span class=\"_ _1\"></span>8.328<span class=\"_ _3ca\"> </span></span>-30.848<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _135\"> </span>440.<span class=\"_ _1\"></span>374<span class=\"_ _3ca\"> </span>-21.417<span class=\"_ _13a\"> </span><span class=\"fc9\">412.062<span class=\"_ _3ca\"> </span></span>-6.360<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>bin<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hke<span class=\"_ _1\"></span>ite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _126\"> </span>-2.981.6<span class=\"_ _1\"></span>84<span class=\"_ _11d\"> </span><span class=\"fc9\">-3.467<span class=\"_ _1\"></span>.443<span class=\"_ _3ca\"> </span></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>-2.39<span class=\"_ _1\"></span>4.470<span class=\"_ _13e\"> </span><span class=\"fc9\">-2.909.423<span class=\"_ _3ca\"> </span></span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b3\"> </span>-587.214<span class=\"_ _1b4\"> </span><span class=\"fc9\">-558<span class=\"_ _1\"></span>.020<span class=\"_ _3ca\"> </span></span>Bewerte<span class=\"_ _1\"></span>t zu FVtOCI Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>24.0<span class=\"_ _1\"></span>21.071<span class=\"_ _3ca\"> </span>-172.6<span class=\"_ _1\"></span>13<span class=\"_ _1e0\"> </span><span class=\"fc9\">22.36<span class=\"_ _1\"></span>3.774<span class=\"_ _3ca\"> </span></span>-170.8<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _201\"> </span>24.021.07<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-172.613<span class=\"_ _1ac\"> </span><span class=\"fc9\">22.363.77<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></span>-170.854<span class=\"_ _3ca\"> </span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _154\"> </span>399.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _162\"> </span>399<span class=\"_ _1\"></span>.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Bewerte<span class=\"_ _1\"></span>t zu FVtPL Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _201\"> </span>10.393.73<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _19e\"> </span>-1.29<span class=\"_ _1\"></span>6<span class=\"_ _14b\"> </span><span class=\"fc9\">-2.<span class=\"_ _1\"></span>619<span class=\"_ _3ca\"> </span></span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _162\"> </span>212<span class=\"_ _1\"></span>.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _125\"> </span>-555<span class=\"_ _1be\"> </span><span class=\"fc9\">-572<span class=\"_ _3ca\"> </span></span>Verbindlichk<span class=\"_ _1\"></span>eiten<span class=\"_ _1\"></span> <span class=\"_ _2bc\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>2.981.684<span class=\"_ _3ca\"> </span>3.467.44<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2bd\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2be\"> </span>306.881<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _16d\"> </span>579.908<span class=\"_ _3ca\"> </span>593.118<span class=\"_ _3ca\"> </span>Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2bf\"> </span>198.398<span class=\"_ _3ca\"> </span>183.126<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>587.214<span class=\"_ _3ca\"> </span>558.020<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _97\"> </span>1.851<span class=\"_ _3ca\"> </span>3.191<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _2c0\"> </span>1.296<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>555<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>2.983.53<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>3.470.63<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gs1d4d\">20.<span class=\"_ _7\"> </span>E<span class=\"_ _a\"></span>VENTUAL<span class=\"_ _1\"></span>FOR<span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>ERUNGEN U<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>D -VERBIN<span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>LICHKEITEN<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d4e\">Die <span class=\"_ _10\"> </span>Gesell<span class=\"_ _d\"></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>des <span class=\"_ _10\"> </span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>s <span class=\"_ _10\"> </span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>ihrer <span class=\"_ _11\"> </span>Eigenscha<span class=\"_ _a\"></span>ft <span class=\"_ _12\"> </span>als <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>untern<span class=\"_ _1\"></span>ehm<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>an <span class=\"_ _12\"> </span>me<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eren <span class=\"_ _10\"> </span>geric<span class=\"_ _d\"></span>htlich<span class=\"_ _a\"></span>en </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d4f\">V<span class=\"_ _a\"></span>erfahr<span class=\"_ _d\"></span>en als beklag<span class=\"_ _a\"></span>te Partei beteil<span class=\"_ _a\"></span>igt bzw<span class=\"_ _a\"></span>. wurd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> ih<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> Kl<span class=\"_ _a\"></span>agen an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>edroht. Da<span class=\"_ _a\"></span>neben gibt es V<span class=\"_ _2\"></span>erfahr<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, in de<span class=\"_ _d\"></span>nen die VI<span class=\"_ _a\"></span>G-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d50\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsges<span class=\"_ _a\"></span>ellschafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zwar <span class=\"_ _3\"></span>kei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Pa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eistellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>haben, <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>ren <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>ber <span class=\"_ _3\"></span>aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erei<span class=\"_ _a\"></span>nbarunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mit </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d51\">ander<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n \u00fcber <span class=\"_ _1\"></span>die Beteil<span class=\"_ _d\"></span>igung an <span class=\"_ _1\"></span>Schade<span class=\"_ _a\"></span>nsf\u00e4llen ber\u00fchr<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>kann. F\u00fcr <span class=\"_ _1\"></span>alle Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sf\u00e4ll<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> wurde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>nach An<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cht </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d52\">des <span class=\"_ _2\"></span>Konzerns <span class=\"_ _2\"></span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>geset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>Regelu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>aus<span class=\"_ _d\"></span>reic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nde, <span class=\"_ _2\"></span>am <span class=\"_ _2\"></span>Streit<span class=\"_ _a\"></span>wert <span class=\"_ _a\"></span>bem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>R<span class=\"_ _1\"></span>\u00fcckst<span class=\"_ _a\"></span>ellungen <span class=\"_ _2\"></span>gebild<span class=\"_ _a\"></span>et. </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1d53\">Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _30f\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1d54\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1d55\"><div class=\"t m2 x0 h2e y1e4 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d56\">Ev<span class=\"_ _1\"></span>entu<span class=\"_ _1\"></span>alf<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _36c\"> </span>7.445<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1d57\">9.082<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d58\">Bei den <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tualfo<span class=\"_ _a\"></span>rderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>delt <span class=\"_ _d\"></span>es sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> um <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e Ba<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>garanti<span class=\"_ _d\"></span>e. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "2.1.<span class=\"ff5b\"> </span>\u00dcbersicht<span class=\"_ _a\"></span> Bewe<span class=\"_ _1\"></span>rtung und Sta<span class=\"_ _1\"></span>nd Risiko<span class=\"_ _1\"></span>vorsorge<span class=\"_ _1\"></span> <span class=\"_ _14c\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2023 <span class=\"_ _1de\"> </span><span class=\"fc9\">31.12.<span class=\"_ _1\"></span>2022 </span></span>Bilanzwert<span class=\"_ _3ca\"> </span>Risikovorsorge<span class=\"_ _1\"></span> Brutto<span class=\"_ _3ca\"> </span>Bilanzwert<span class=\"_ _3ca\"> </span>Risikovorsorge<span class=\"_ _1\"></span> Brutto<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bewerte<span class=\"_ _1\"></span>t zu AC Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _139\"> </span>5.029<span class=\"_ _1\"></span>.612<span class=\"_ _3ca\"> </span>-89.22<span class=\"_ _1\"></span>8<span class=\"_ _ba\"> </span><span class=\"fc9\">5.475.609<span class=\"_ _3ca\"> </span></span>-37.20<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span>1.5<span class=\"_ _1\"></span>58.107<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _248\"> </span>3.031.131<span class=\"_ _3ca\"> </span>-67.811<span class=\"_ _ba\"> </span><span class=\"fc9\">2.74<span class=\"_ _1\"></span>8.328<span class=\"_ _3ca\"> </span></span>-30.848<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _135\"> </span>440.<span class=\"_ _1\"></span>374<span class=\"_ _3ca\"> </span>-21.417<span class=\"_ _13a\"> </span><span class=\"fc9\">412.062<span class=\"_ _3ca\"> </span></span>-6.360<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>bin<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hke<span class=\"_ _1\"></span>ite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _126\"> </span>-2.981.6<span class=\"_ _1\"></span>84<span class=\"_ _11d\"> </span><span class=\"fc9\">-3.467<span class=\"_ _1\"></span>.443<span class=\"_ _3ca\"> </span></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _201\"> </span>-2.39<span class=\"_ _1\"></span>4.470<span class=\"_ _13e\"> </span><span class=\"fc9\">-2.909.423<span class=\"_ _3ca\"> </span></span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b3\"> </span>-587.214<span class=\"_ _1b4\"> </span><span class=\"fc9\">-558<span class=\"_ _1\"></span>.020<span class=\"_ _3ca\"> </span></span>Bewerte<span class=\"_ _1\"></span>t zu FVtOCI Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _fa\"> </span>24.0<span class=\"_ _1\"></span>21.071<span class=\"_ _3ca\"> </span>-172.6<span class=\"_ _1\"></span>13<span class=\"_ _1e0\"> </span><span class=\"fc9\">22.36<span class=\"_ _1\"></span>3.774<span class=\"_ _3ca\"> </span></span>-170.8<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _201\"> </span>24.021.07<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-172.613<span class=\"_ _1ac\"> </span><span class=\"fc9\">22.363.77<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></span>-170.854<span class=\"_ _3ca\"> </span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _154\"> </span>399.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _162\"> </span>399<span class=\"_ _1\"></span>.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Bewerte<span class=\"_ _1\"></span>t zu FVtPL Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _201\"> </span>10.393.73<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _19e\"> </span>-1.29<span class=\"_ _1\"></span>6<span class=\"_ _14b\"> </span><span class=\"fc9\">-2.<span class=\"_ _1\"></span>619<span class=\"_ _3ca\"> </span></span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _162\"> </span>212<span class=\"_ _1\"></span>.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _125\"> </span>-555<span class=\"_ _1be\"> </span><span class=\"fc9\">-572<span class=\"_ _3ca\"> </span></span>2.2.<span class=\"ff5b\"> </span>Kategorien un<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _a\"></span>ge<span class=\"_ _1\"></span>n Verm\u00f6gen<span class=\"_ _1\"></span>swerte<span class=\"_ _1\"></span> <span class=\"_ _27f\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>4.940.384<span class=\"_ _3ca\"> </span>5.438.40<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span>1.558.10<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _28b\"> </span>7<span class=\"_ _1\"></span>42.306<span class=\"_ _3ca\"> </span>788.952<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b5\"> </span>978.491<span class=\"_ _3ca\"> </span>888.080<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2b6\"> </span>1.242.52<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.040.44<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _182\"> </span>418.957<span class=\"_ _3ca\"> </span>405.702<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _297\"> </span>2<span class=\"_ _1\"></span>4.420.364<span class=\"_ _3ca\"> </span>22.601.2<span class=\"_ _1\"></span>16<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _27b\"> </span>24.021.071<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _e1\"> </span>24<span class=\"_ _1\"></span>.021.071<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _25e\"> </span>399.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>39<span class=\"_ _1\"></span>9.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>38.259<span class=\"_ _3ca\"> </span>33.222<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>70.088<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b8\"> </span>290.946<span class=\"_ _3ca\"> </span>135.290<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _294\"> </span>10.60<span class=\"_ _1\"></span>6.555<span class=\"_ _3ca\"> </span>10.495.2<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _27e\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>48<span class=\"_ _1\"></span>4.219<span class=\"_ _3ca\"> </span>477.686<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>450.075<span class=\"_ _3ca\"> </span>427.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>30.116<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b9\"> </span>4.028<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ba\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _2bb\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _1f0\"> </span>19.0<span class=\"_ _1\"></span>43<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _f4\"> </span>212.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _290\"> </span>212.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _de\"> </span>39.967.3<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span>38.534.9<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span>Verbindlichk<span class=\"_ _1\"></span>eiten<span class=\"_ _1\"></span> <span class=\"_ _2bc\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>2.981.684<span class=\"_ _3ca\"> </span>3.467.44<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2bd\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2be\"> </span>306.881<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _16d\"> </span>579.908<span class=\"_ _3ca\"> </span>593.118<span class=\"_ _3ca\"> </span>Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2bf\"> </span>198.398<span class=\"_ _3ca\"> </span>183.126<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>587.214<span class=\"_ _3ca\"> </span>558.020<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _97\"> </span>1.851<span class=\"_ _3ca\"> </span>3.191<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _2c0\"> </span>1.296<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>555<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>2.983.53<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>3.470.63<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "2.2.<span class=\"ff5b\"> </span>Kategorien un<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _a\"></span>ge<span class=\"_ _1\"></span>n Verm\u00f6gen<span class=\"_ _1\"></span>swerte<span class=\"_ _1\"></span> <span class=\"_ _27f\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>4.940.384<span class=\"_ _3ca\"> </span>5.438.40<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span>1.558.10<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _28b\"> </span>7<span class=\"_ _1\"></span>42.306<span class=\"_ _3ca\"> </span>788.952<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b5\"> </span>978.491<span class=\"_ _3ca\"> </span>888.080<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2b6\"> </span>1.242.52<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.040.44<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _182\"> </span>418.957<span class=\"_ _3ca\"> </span>405.702<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _297\"> </span>2<span class=\"_ _1\"></span>4.420.364<span class=\"_ _3ca\"> </span>22.601.2<span class=\"_ _1\"></span>16<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _27b\"> </span>24.021.071<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _e1\"> </span>24<span class=\"_ _1\"></span>.021.071<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _25e\"> </span>399.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>39<span class=\"_ _1\"></span>9.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>38.259<span class=\"_ _3ca\"> </span>33.222<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>70.088<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b8\"> </span>290.946<span class=\"_ _3ca\"> </span>135.290<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _294\"> </span>10.60<span class=\"_ _1\"></span>6.555<span class=\"_ _3ca\"> </span>10.495.2<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _27e\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>48<span class=\"_ _1\"></span>4.219<span class=\"_ _3ca\"> </span>477.686<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>450.075<span class=\"_ _3ca\"> </span>427.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>30.116<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b9\"> </span>4.028<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ba\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _2bb\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _1f0\"> </span>19.0<span class=\"_ _1\"></span>43<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _f4\"> </span>212.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _290\"> </span>212.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _de\"> </span>39.967.3<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span>38.534.9<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span><div class=\"t m2 h28 ff57 fsa fc5 sc0 ls4 ws0 gs1041\">Gebunden<span class=\"_ _a\"></span>e Guthaben<span class=\"_ _d\"></span> bei Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ditinst<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1042\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>023 </span></div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1043\">Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs7\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1044\">Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1045\">Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1046\">Summe<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1047\"><div class=\"t m2 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1048\">Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>-4.079<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1049\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs104a\">-4.079<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs104b\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>400<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs104c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs104d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs104e\">400<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs104f\">Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-12.990<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1050\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1051\">-12.990<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1052\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2cd\"> </span>-7.987<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1053\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1054\">-7.987<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1055\">Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>2.942<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1056\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1057\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1058\">2.942<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1059\">Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2d2\"> </span>-21.71<span class=\"_ _1\"></span>4<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs105a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs105b\">-21.71<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gs105c\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>022 </span></div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gs105d\">Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs7\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs105e\">Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs105f\">Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1060\">Summe<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1061\"><div class=\"t m2 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1062\">Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>-3.031<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1063\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1064\">-3.031<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1065\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>264<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1066\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1067\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1068\">264<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1069\">Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>-5.136<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs106a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs106b\">-5.136<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs106c\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2d9\"> </span>2<span class=\"_ _1\"></span>.366<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs106d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs106e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs106f\">2.366<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1070\">Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>1.458<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1071\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1072\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1073\">1.458<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1074\">Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>-4.07<span class=\"_ _1\"></span>9<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1075\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1076\">-4.079<span class=\"_ _3ca\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "2.2.<span class=\"ff5b\"> </span>Kategorien un<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _a\"></span>ge<span class=\"_ _1\"></span>n Verm\u00f6gen<span class=\"_ _1\"></span>swerte<span class=\"_ _1\"></span> <span class=\"_ _27f\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>4.940.384<span class=\"_ _3ca\"> </span>5.438.40<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span>1.558.10<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _28b\"> </span>7<span class=\"_ _1\"></span>42.306<span class=\"_ _3ca\"> </span>788.952<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b5\"> </span>978.491<span class=\"_ _3ca\"> </span>888.080<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2b6\"> </span>1.242.52<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.040.44<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _182\"> </span>418.957<span class=\"_ _3ca\"> </span>405.702<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _297\"> </span>2<span class=\"_ _1\"></span>4.420.364<span class=\"_ _3ca\"> </span>22.601.2<span class=\"_ _1\"></span>16<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _27b\"> </span>24.021.071<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _e1\"> </span>24<span class=\"_ _1\"></span>.021.071<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _25e\"> </span>399.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>39<span class=\"_ _1\"></span>9.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>38.259<span class=\"_ _3ca\"> </span>33.222<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>70.088<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b8\"> </span>290.946<span class=\"_ _3ca\"> </span>135.290<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _294\"> </span>10.60<span class=\"_ _1\"></span>6.555<span class=\"_ _3ca\"> </span>10.495.2<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _27e\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>48<span class=\"_ _1\"></span>4.219<span class=\"_ _3ca\"> </span>477.686<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>450.075<span class=\"_ _3ca\"> </span>427.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>30.116<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b9\"> </span>4.028<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ba\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _2bb\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _1f0\"> </span>19.0<span class=\"_ _1\"></span>43<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _f4\"> </span>212.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _290\"> </span>212.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _de\"> </span>39.967.3<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span>38.534.9<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span>Verbindlichk<span class=\"_ _1\"></span>eiten<span class=\"_ _1\"></span> <span class=\"_ _2bc\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>2.981.684<span class=\"_ _3ca\"> </span>3.467.44<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2bd\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2be\"> </span>306.881<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _16d\"> </span>579.908<span class=\"_ _3ca\"> </span>593.118<span class=\"_ _3ca\"> </span>Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2bf\"> </span>198.398<span class=\"_ _3ca\"> </span>183.126<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>587.214<span class=\"_ _3ca\"> </span>558.020<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _97\"> </span>1.851<span class=\"_ _3ca\"> </span>3.191<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _2c0\"> </span>1.296<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>555<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>2.983.53<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>3.470.63<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gs1405\">2.9.<span class=\"ff5b\"> </span>Details zu<span class=\"_ _a\"></span>m Ne<span class=\"_ _1\"></span>tto<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rgebnis<span class=\"_ _a\"></span> </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1406\">Ergebnis aus<span class=\"_ _1\"></span> Finanzi<span class=\"_ _1\"></span>nstrume<span class=\"_ _1\"></span>nten bewe<span class=\"_ _1\"></span>rtet zu FVtPL<span class=\"_ _1\"></span> <span class=\"_ _17d\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1407\">2022<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1408\"><div class=\"t m2 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1409\">Finanzie<span class=\"_ _1\"></span>lle Ver<span class=\"_ _1\"></span>m\u00f6genswerte <span class=\"_ _d0\"> </span>950.981<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs140a\">-1.548<span class=\"_ _1\"></span>.835<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs140b\">Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _2f3\"> </span>935.325<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs140c\">-1.539<span class=\"_ _1\"></span>.910<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs140d\">Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2b7\"> </span>176<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs140e\">30<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs140f\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _290\"> </span>164.226<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1410\">-272.522<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1411\">In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _2f4\"> </span>713.568<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1412\">-1.187.68<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1413\">Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _68\"> </span>67.422<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1414\">-69.518<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1415\">De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _2f5\"> </span>-10.067<span class=\"_ _219\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>0.218<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1416\">Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _f4\"> </span>15.656<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1417\">-8.925<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1418\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2f6\"> </span>15.656<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1419\">-8.925<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs141a\">Finanzie<span class=\"_ _1\"></span>lle Ver<span class=\"_ _1\"></span>bindlichkeite<span class=\"_ _1\"></span>n <span class=\"_ _2f7\"> </span>17<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs141b\">-71<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs141c\">Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>17<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs141d\">-71<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs141e\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L*<span class=\"_ _1\"></span> <span class=\"_ _eb\"> </span>17<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs141f\">-71<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs1420\">*Fin<span class=\"_ _d\"></span>anzielle Verbindlichkeiten, <span class=\"_ _a\"></span>die<span class=\"_ _1\"></span> als designiert <span class=\"_ _d\"></span>bewertet zu FVtPL klassifiziert sind<span class=\"_ _a\"></span>,<span class=\"_ _1\"></span> sind keinem ei<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>enen Ausfallris<span class=\"_ _d\"></span>iko ausgesetzt, welches \u00fc<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>r das Sonstige Ergebni<span class=\"_ _a\"></span>s zu<span class=\"_ _1\"></span> erfassen <span class=\"_ _a\"></span>w\u00e4re<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span></div>16.1.<span class=\"ff5b\"> </span>Beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nder Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _d\"></span>ert und Buchw<span class=\"_ _d\"></span>erte von Fin<span class=\"_ _a\"></span>anzinstru<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Kapitalanlagen Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>37.<span class=\"_ _1\"></span>990.239<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.241.37<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>3.268.01<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>37.969.1<span class=\"_ _1\"></span>67<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>6.112.59<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>3.135.87<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.145.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.716.436<span class=\"_ _3ca\"> </span>406.366<span class=\"_ _3ca\"> </span>848.137<span class=\"_ _3ca\"> </span>461.933<span class=\"_ _3ca\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>174.035<span class=\"_ _3ca\"> </span>5.361.04<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.251.94<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>561.042<span class=\"_ _3ca\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>19.043<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.679<span class=\"_ _3ca\"> </span>17.364<span class=\"_ _3ca\"> </span>19.043<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>450.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span>345.186<span class=\"_ _3ca\"> </span>31.829<span class=\"_ _3ca\"> </span>73.060<span class=\"_ _3ca\"> </span>450.075<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>30.116<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>4.028<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.282<span class=\"_ _3ca\"> </span>1.746<span class=\"_ _3ca\"> </span>4.028<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.963.320<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>1.004.63<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>1.488.75<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>2.942.24<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>742<span class=\"_ _1\"></span>.306<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>594.559<span class=\"_ _3ca\"> </span>127.842<span class=\"_ _3ca\"> </span>722.401<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>978.491<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>410.078<span class=\"_ _3ca\"> </span>97.406<span class=\"_ _3ca\"> </span>956.342<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.2<span class=\"_ _1\"></span>42.523<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>3<span class=\"_ _1\"></span>99.293<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>364.354<span class=\"_ _3ca\"> </span>399.293<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>38.259<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>3.320<span class=\"_ _3ca\"> </span>38.259<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>70.088<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>290.946<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.852<span class=\"_ _1\"></span>.090<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>32.988<span class=\"_ _3ca\"> </span>4.384.99<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>4.417.97<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>70.949<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.107<span class=\"_ _3ca\"> </span>792.142<span class=\"_ _3ca\"> </span>831.249<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>18<span class=\"_ _1\"></span>5.622<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>41.498.900<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.313.46<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.445.14<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>43.218.3<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>35.<span class=\"_ _1\"></span>813.985<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.362.75<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.730.54<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>35.681.8<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>7.345.52<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.517.41<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>501.478<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.702.157<span class=\"_ _3ca\"> </span>543.061<span class=\"_ _3ca\"> </span>1.034.01<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>125.080<span class=\"_ _3ca\"> </span>1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>155.893<span class=\"_ _3ca\"> </span>6.431.29<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>1.477.14<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>247.454<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>28.683<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.771<span class=\"_ _3ca\"> </span>26.912<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>427.9<span class=\"_ _1\"></span>50<span class=\"_ _3ca\"> </span>371.175<span class=\"_ _3ca\"> </span>4.479<span class=\"_ _3ca\"> </span>52.296<span class=\"_ _3ca\"> </span>427.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>35.528<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _32a\"> </span>14.208<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.717.480<span class=\"_ _3ca\"> </span>886.538<span class=\"_ _3ca\"> </span>953.116<span class=\"_ _3ca\"> </span>745.715<span class=\"_ _3ca\"> </span>2.585.36<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>788<span class=\"_ _1\"></span>.952<span class=\"_ _3ca\"> </span>144.483<span class=\"_ _3ca\"> </span>576.739<span class=\"_ _3ca\"> </span>20.747<span class=\"_ _3ca\"> </span>741.969<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>888.080<span class=\"_ _3ca\"> </span>396.184<span class=\"_ _3ca\"> </span>376.377<span class=\"_ _3ca\"> </span>29.916<span class=\"_ _3ca\"> </span>802.477<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.0<span class=\"_ _1\"></span>40.448<span class=\"_ _3ca\"> </span>345.871<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>695.052<span class=\"_ _3ca\"> </span>1.040.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>2<span class=\"_ _1\"></span>37.442<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.483<span class=\"_ _3ca\"> </span>207.316<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>33.222<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.234<span class=\"_ _3ca\"> </span>3.345<span class=\"_ _3ca\"> </span>33.222<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>68.930<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>135.290<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>249<span class=\"_ _3ca\"> </span>135.041<span class=\"_ _3ca\"> </span>135.290<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.645<span class=\"_ _1\"></span>.015<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>44.582<span class=\"_ _3ca\"> </span>4.220.36<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>4.264.94<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>82.841<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.007<span class=\"_ _3ca\"> </span>820.868<span class=\"_ _3ca\"> </span>859.875<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>28<span class=\"_ _1\"></span>7.961<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>39.229.802<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.446.34<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>6.771.77<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>40.806.6<span class=\"_ _1\"></span>93<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>1.296<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>707<span class=\"_ _3ca\"> </span>589<span class=\"_ _3ca\"> </span>1.296<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _21f\"> </span>1.296<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>707<span class=\"_ _3ca\"> </span>589<span class=\"_ _3ca\"> </span>1.296<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>55<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _10c\"> </span>555<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C*<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>2.196.07<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.644.86<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>416.711<span class=\"_ _3ca\"> </span>2.061.57<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>306.88<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>306.881<span class=\"_ _3ca\"> </span>306.881<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>579.908<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>396.217<span class=\"_ _3ca\"> </span>88.175<span class=\"_ _3ca\"> </span>484.392<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.248.64<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>21.655<span class=\"_ _3ca\"> </span>1.270.30<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _164\"> </span>2.197.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.645.57<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>417.855<span class=\"_ _3ca\"> </span>2.063.42<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>*Exkl. Leasin<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>verbind<span class=\"_ _d\"></span>lichkeiten<span class=\"_ _3ca\"> </span><div class=\"t m1 h2c ff58 fs12 fc9 sc0 ls4 ws0 gs1b57\">Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b58\">Buchwert<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b59\">Level 1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b5a\">Level 2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b5b\">Level 3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b5c\">Beizulege<span class=\"_ _1\"></span>nder </div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b5d\">Zeitwert<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1b5e\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b5f\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>2.619<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b60\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b61\">2.138<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b62\">481<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b63\">2.619<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b64\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _21f\"> </span>2.619<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b65\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b66\">2.138<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b67\">481<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b68\">2.619<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b69\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>57<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b6a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b6b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b6c\">572<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b6d\">572<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b6e\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _10c\"> </span>572<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b6f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b70\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b71\">572<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b72\">572<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b73\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C*<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>2.726.29<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b74\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b75\">2.087.12<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b76\">466.896<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b77\">2.554.01<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b78\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>343.89<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b79\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b7a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b7b\">343.898<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b7c\">343.898<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b7d\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>593.118<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b7e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b7f\">320.939<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b80\">101.339<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b81\">422.278<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b82\">Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b83\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b84\">1.766.18<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b85\">21.659<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b86\">1.787.84<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b87\">Summe <span class=\"_ _164\"> </span>2.729.48<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b88\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b89\">2.089.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b8a\">467.949<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b8b\">2.557.21<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs1b8c\">*Exkl. Leasin<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>verbind<span class=\"_ _d\"></span>lichkeiten<span class=\"_ _3ca\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "2.2.<span class=\"ff5b\"> </span>Kategorien un<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _a\"></span>ge<span class=\"_ _1\"></span>n Verm\u00f6gen<span class=\"_ _1\"></span>swerte<span class=\"_ _1\"></span> <span class=\"_ _27f\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>4.940.384<span class=\"_ _3ca\"> </span>5.438.40<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span>1.558.10<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>2.315.21<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _28b\"> </span>7<span class=\"_ _1\"></span>42.306<span class=\"_ _3ca\"> </span>788.952<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b5\"> </span>978.491<span class=\"_ _3ca\"> </span>888.080<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2b6\"> </span>1.242.52<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.040.44<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _182\"> </span>418.957<span class=\"_ _3ca\"> </span>405.702<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _297\"> </span>2<span class=\"_ _1\"></span>4.420.364<span class=\"_ _3ca\"> </span>22.601.2<span class=\"_ _1\"></span>16<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _27b\"> </span>24.021.071<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _e1\"> </span>24<span class=\"_ _1\"></span>.021.071<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _25e\"> </span>399.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>39<span class=\"_ _1\"></span>9.293<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>38.259<span class=\"_ _3ca\"> </span>33.222<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>70.088<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b8\"> </span>290.946<span class=\"_ _3ca\"> </span>135.290<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _294\"> </span>10.60<span class=\"_ _1\"></span>6.555<span class=\"_ _3ca\"> </span>10.495.2<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _27e\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _273\"> </span>48<span class=\"_ _1\"></span>4.219<span class=\"_ _3ca\"> </span>477.686<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _172\"> </span>450.075<span class=\"_ _3ca\"> </span>427.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>30.116<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _2b9\"> </span>4.028<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ba\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _2bb\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _1f0\"> </span>19.0<span class=\"_ _1\"></span>43<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _f4\"> </span>212.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _290\"> </span>212.822<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _de\"> </span>39.967.3<span class=\"_ _1\"></span>03<span class=\"_ _3ca\"> </span>38.534.9<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs1651\">6.<span class=\"_ _7\"> </span>INVEST<span class=\"_ _a\"></span>ITIO<span class=\"_ _1\"></span>NE<span class=\"_ _d\"></span>N IN BETEILIG<span class=\"_ _d\"></span>UNGSUNTERNE<span class=\"_ _a\"></span>HMEN<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1652\">Die <span class=\"_ _2\"></span>Bilanzpositio<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Investition<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Beteili<span class=\"_ _a\"></span>gungsunte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _2\"></span>besteht<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>nur <span class=\"_ _2\"></span>aus <span class=\"_ _a\"></span>Ant<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ilen <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>bewertete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1653\">Die <span class=\"_ _a\"></span>Liste <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Beteiligu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsu<span class=\"_ _d\"></span>nte<span class=\"_ _d\"></span>rnehmen <span class=\"_ _d\"></span>ist<span class=\"_ _a\"></span> in <span class=\"_ _a\"></span>Anha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gang<span class=\"_ _a\"></span>abe <span class=\"_ _a\"></span>22. <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erbund<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne <span class=\"_ _a\"></span>Unternehm<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>und B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eilig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen <span class=\"_ _a\"></span>ab <span class=\"_ _a\"></span>Seite 1<span class=\"_ _a\"></span>33<span class=\"_ _3ca\"> </span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1654\">dargelegt.<span class=\"_ _a\"></span> </div>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>287.961<span class=\"_ _3ca\"> </span>276.913<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _311\"> </span>11<span class=\"_ _3ca\"> </span>-2<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2ff\"> </span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _317\"> </span>-99.836<span class=\"_ _d5\"> </span><span class=\"fc9\">0<span class=\"_ _3ca\"> </span></span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e O<span class=\"_ _1\"></span>CI-<span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2c3\"> </span>-11.3<span class=\"_ _1\"></span>93<span class=\"_ _95\"> </span><span class=\"fc9\">-683<span class=\"_ _3ca\"> </span></span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>es P<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>oden<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _2bf\"> </span>19.21<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>20.757<span class=\"_ _3ca\"> </span>Di<span class=\"_ _1\"></span>viden<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>enau<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _26c\"> </span>-10<span class=\"_ _1\"></span>.338<span class=\"_ _e0\"> </span><span class=\"fc9\">-9.024<span class=\"_ _3ca\"> </span></span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _318\"> </span>185.622<span class=\"_ _3ca\"> </span>287.961<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>\u00d6st<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _23a\"> </span>178.<span class=\"_ _1\"></span>073<span class=\"_ _3ca\"> </span>180.999<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t P<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _27b\"> </span>150<span class=\"_ _3ca\"> </span>139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>fun<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _179\"> </span>7.399<span class=\"_ _3ca\"> </span>106.823<span class=\"_ _3ca\"> </span>Mit <span class=\"_ _a\"></span>3. M<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>rz <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>wurde<span class=\"_ _a\"></span>n s\u00e4mtli<span class=\"_ _d\"></span>che <span class=\"_ _a\"></span>Anteil<span class=\"_ _d\"></span>e a<span class=\"_ _a\"></span>n der <span class=\"_ _a\"></span>WWG <span class=\"_ _a\"></span>Beteil<span class=\"_ _a\"></span>igun<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>GmbH, <span class=\"_ _a\"></span>W<span class=\"_ _1\"></span>ien, <span class=\"_ _a\"></span>kon<span class=\"_ _d\"></span>zernextern <span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>auft u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d s<span class=\"_ _a\"></span>omit d<span class=\"_ _a\"></span>ie \u00fcber <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>WWG <span class=\"_ _2\"></span>Beteil<span class=\"_ _a\"></span>igun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>GmbH, <span class=\"_ _2\"></span>Wien, <span class=\"_ _2\"></span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>Anteil<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>an<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Gemei<span class=\"_ _a\"></span>nn\u00fctzigen <span class=\"_ _2\"></span>W<span class=\"_ _a\"></span>ohnbaugesell<span class=\"_ _a\"></span>schaften <span class=\"_ _2\"></span>endkonsol<span class=\"_ _a\"></span>idiert. Wesentliche<span class=\"_ _1\"></span> Anteile<span class=\"_ _1\"></span> <span class=\"_ _e3\"> </span><span class=\"fs7\">20<span class=\"_ _1\"></span>23 </span>Betei<span class=\"_ _1\"></span>ligungs<span class=\"_ _d\"></span>- u<span class=\"_ _1\"></span>nd Wohnung<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span>anlagen GmbH<span class=\"_ _3ca\"> </span>Gewista-<span class=\"_ _1\"></span>Werbe-<span class=\"_ _3ca\"> </span>gesellschaft m.b.H.<span class=\"_ _3ca\"> </span>\u00d6sterrei<span class=\"_ _1\"></span>chisch<span class=\"_ _d\"></span>e<span class=\"_ _1\"></span>s Verke<span class=\"_ _1\"></span>hrsb<span class=\"_ _d\"></span>\u00fcro AG<span class=\"_ _3ca\"> </span>VBV - Betri<span class=\"_ _1\"></span>ebliche Alt<span class=\"_ _1\"></span>ersvorsorge AG<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _319\"> </span>0<span class=\"_ _3ca\"> </span>97.253<span class=\"_ _3ca\"> </span>500.850<span class=\"_ _3ca\"> </span>115.017<span class=\"_ _3ca\"> </span>Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _31a\"> </span>-192<span class=\"_ _252\"> </span>-83.8<span class=\"_ _1\"></span>72<span class=\"_ _4b\"> </span>-52<span class=\"_ _1\"></span>4.500<span class=\"_ _219\"> </span>-52.6<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rgeb<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _8c\"> </span>18.252<span class=\"_ _3ca\"> </span>21.838<span class=\"_ _3ca\"> </span>-7.312<span class=\"_ _107\"> </span>7.430<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rn <span class=\"_ _256\"> </span>1.<span class=\"_ _1\"></span>044<span class=\"_ _3ca\"> </span>-3.946<span class=\"_ _1b5\"> </span>7<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span>-10.890<span class=\"_ _3ca\"> </span>Perio<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s <span class=\"_ _31b\"> </span>19.104<span class=\"_ _3ca\"> </span>31.273<span class=\"_ _3ca\"> </span>-30.25<span class=\"_ _1\"></span>6<span class=\"_ _1c8\"> </span>58.955<span class=\"_ _3ca\"> </span>Mind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rhe<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Mut<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chaft<span class=\"_ _1\"></span> <span class=\"_ _210\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>313<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Perio<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s na<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>h Mi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>hei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n <span class=\"_ _90\"> </span>19.104<span class=\"_ _3ca\"> </span>31.273<span class=\"_ _3ca\"> </span>-29.94<span class=\"_ _1\"></span>3<span class=\"_ _1c8\"> </span>58.955<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht b<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>chen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2d8\"> </span>430<span class=\"_ _3ca\"> </span>9.874<span class=\"_ _3ca\"> </span>-681<span class=\"_ _107\"> </span>1.326<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r an<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>equ<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rneh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1a2\"> </span>18.<span class=\"_ _1\"></span>674<span class=\"_ _3ca\"> </span>21.399<span class=\"_ _3ca\"> </span>-29.575<span class=\"_ _1c8\"> </span>57<span class=\"_ _1\"></span>.629<span class=\"_ _3ca\"> </span><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs167e\">Wesentliche<span class=\"_ _1\"></span> Anteile<span class=\"_ _1\"></span> <span class=\"_ _26a\"> </span><span class=\"fs7\">2023 </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs167f\">Betei<span class=\"_ _1\"></span>ligungs<span class=\"_ _d\"></span>- u<span class=\"_ _1\"></span>nd </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1680\">Wohnung<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1681\">anlagen GmbH<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1682\">Gewista-<span class=\"_ _1\"></span>Werbe-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1683\">gesellschaft </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1684\">m.b.H.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1685\">\u00d6sterrei<span class=\"_ _1\"></span>chisch<span class=\"_ _d\"></span>e<span class=\"_ _1\"></span>s </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1686\">Verke<span class=\"_ _1\"></span>hrsb<span class=\"_ _d\"></span>\u00fcro AG<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1687\">VBV - Betri<span class=\"_ _1\"></span>ebliche </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1688\">Alt<span class=\"_ _1\"></span>ersvorsorge AG<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1689\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs168a\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>nze<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>s i<span class=\"_ _1\"></span>n %<span class=\"_ _1\"></span> <span class=\"_ _31c\"> </span>25,00<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs168b\">33,00<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs168c\">36,58<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs168d\">25,32<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs168e\">Zu<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>res E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _226\"> </span>4.776<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs168f\">10.320<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1690\">-10.953<span class=\"_ _1c8\"> </span>14<span class=\"_ _1\"></span>.927<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1691\">Anla<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erm\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _25c\"> </span>340.261<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1692\">156.445<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1693\">321.154<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1694\">378.991<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1695\">Uml<span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erm\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>va)<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>20.227<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1696\">22.676<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1697\">129.826<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1698\">14.677.4<span class=\"_ _1\"></span>69<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1699\">Frem<span class=\"_ _1\"></span>dk<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>al <span class=\"_ _8c\"> </span>-201.697<span class=\"_ _252\"> </span>-33<span class=\"_ _1\"></span>.617<span class=\"_ _35\"> </span>-427.981<span class=\"_ _c2\"> </span>-14.738.2<span class=\"_ _1\"></span>70<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs169a\">Net<span class=\"_ _1\"></span>tov<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _98\"> </span>158.791<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs169b\">145.504<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs169c\">22.999<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs169d\">318.190<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs169e\">Ni<span class=\"_ _1\"></span>cht b<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>chen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _31d\"> </span>3.573<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs169f\">45.943<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16a0\">517<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16a1\">7.159<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16a2\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r an<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>equ<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rneh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>155.21<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16a3\">99.561<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16a4\">22.482<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16a5\">311.031<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16a6\">Zurechenbar<span class=\"_ _1\"></span>es Nettover<span class=\"_ _1\"></span>m\u00f6gen <span class=\"_ _c9\"> </span>39.698<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16a7\">48.016<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16a8\">8.411<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16a9\">80.566<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16aa\">Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte W<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _208\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16ab\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16ac\">-4.540<span class=\"_ _d5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16ad\">Buchwert de<span class=\"_ _1\"></span>s Anteils an at<span class=\"_ _1\"></span> equity be<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span>en Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _2e9\"> </span>39.6<span class=\"_ _1\"></span>98<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16ae\">48.016<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16af\">3.871<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16b0\">80.566<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs16b1\">Die W<span class=\"_ _a\"></span>esentlichkei<span class=\"_ _d\"></span>t wir<span class=\"_ _a\"></span>d grunds<span class=\"_ _a\"></span>\u00e4tzlich anh<span class=\"_ _a\"></span>and der H\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e des <span class=\"_ _a\"></span>at equity-<span class=\"_ _a\"></span>Buchwerts bes<span class=\"_ _a\"></span>timmt. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs16b2\">Die <span class=\"_ _e\"></span>Beteili<span class=\"_ _a\"></span>gu<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>Immobi<span class=\"_ _d\"></span>lien <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>mb<span class=\"_ _a\"></span>H <span class=\"_ _e\"></span>sowie <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Beteil<span class=\"_ _a\"></span>igun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>- <span class=\"_ _e\"></span>und <span class=\"_ _f\"></span>W<span class=\"_ _a\"></span>ohnungsa<span class=\"_ _a\"></span>nlagen <span class=\"_ _e\"></span>GmbH <span class=\"_ _3\"></span>wurd<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>mit <span class=\"_ _3\"></span>einem <span class=\"_ _e\"></span>ab-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs16b3\">weichen<span class=\"_ _a\"></span>den Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lusss<span class=\"_ _a\"></span>tichtag <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>30. <span class=\"_ _a\"></span>Sept<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>) i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Konzernabschluss <span class=\"_ _a\"></span>einb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>zog<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _a\"></span>Ein Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>zug <span class=\"_ _a\"></span>dieser <span class=\"_ _a\"></span>Gesellsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aften<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs16b4\">mit <span class=\"_ _2\"></span>dem <span class=\"_ _a\"></span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lusssti<span class=\"_ _a\"></span>chtag <span class=\"_ _a\"></span>31. D<span class=\"_ _a\"></span>ezemb<span class=\"_ _d\"></span>er 2023 <span class=\"_ _2\"></span>h\u00e4tt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>k<span class=\"_ _d\"></span>einen <span class=\"_ _2\"></span>wese<span class=\"_ _d\"></span>ntliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Einfl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>orlieg<span class=\"_ _a\"></span>enden <span class=\"_ _2\"></span>Konzernabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _a\"></span>ss. </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs16b5\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>023 </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16b6\">Betei<span class=\"_ _1\"></span>ligungs<span class=\"_ _d\"></span>- u<span class=\"_ _1\"></span>nd </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16b7\">Wohnung<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16b8\">anlagen GmbH<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16b9\">Gewista-<span class=\"_ _1\"></span>Werbe-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16ba\">gesellschaft </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16bb\">m.b.H.<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16bc\">\u00d6sterrei<span class=\"_ _1\"></span>chisch<span class=\"_ _d\"></span>e<span class=\"_ _1\"></span>s </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16bd\">Verke<span class=\"_ _1\"></span>hrsb<span class=\"_ _d\"></span>\u00fcro AG<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16be\">VBV - Betri<span class=\"_ _1\"></span>ebliche </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16bf\">Alt<span class=\"_ _1\"></span>ersvorsorge AG<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs16c0\"><div class=\"t m2 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16c1\">Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2e9\"> </span>37.67<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16c2\">42.542<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16c3\">14.955<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16c4\">78.950<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16c5\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e O<span class=\"_ _1\"></span>CI-<span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16c6\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16c7\">-131<span class=\"_ _219\"> </span>-11.2<span class=\"_ _1\"></span>73<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16c8\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>es P<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>oden<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _246\"> </span>4<span class=\"_ _1\"></span>.776<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16c9\">10.320<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16ca\">-10.953<span class=\"_ _1c8\"> </span>14<span class=\"_ _1\"></span>.927<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16cb\">Di<span class=\"_ _1\"></span>viden<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>enau<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>-2<span class=\"_ _1\"></span>.750<span class=\"_ _1c8\"> </span>-4.846<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16cc\">-2.038<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16cd\">Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _12b\"> </span>39.698<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16ce\">48.016<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16cf\">3.871<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16d0\">80.566<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs16d1\">Die <span class=\"_ _1\"></span>Anteil<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>equity <span class=\"_ _1\"></span>bewe<span class=\"_ _d\"></span>rteten <span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>hatt<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>zum<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>31.12.20<span class=\"_ _a\"></span>23 <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>inen Buchwert <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>EUR 1<span class=\"_ _d\"></span>85,6 M<span class=\"_ _a\"></span>io. <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>zum </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs16d2\">31.12<span class=\"_ _d\"></span>.2022<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>einen <span class=\"_ _1\"></span>Buch<span class=\"_ _d\"></span>wert <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>EU<span class=\"_ _a\"></span>R 288,0 Mi<span class=\"_ _a\"></span>o. <span class=\"_ _3\"></span>Der <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nte<span class=\"_ _1\"></span>il<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>at<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>equity <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>ewertete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Un<span class=\"_ _d\"></span>ternehmen <span class=\"_ _1\"></span>lag <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>amit <span class=\"_ _3\"></span>gem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs16d3\">am Buc<span class=\"_ _d\"></span>hwert d<span class=\"_ _a\"></span>es Gesam<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>anlage<span class=\"_ _a\"></span>portfolios <span class=\"_ _d\"></span>zum 31.<span class=\"_ _d\"></span>12.20<span class=\"_ _d\"></span>23 <span class=\"_ _a\"></span>bei 0,53<span class=\"fsb\"> </span>% (0,84<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%).<span class=\"_ _a\"></span> </span></span></div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs16d4\">Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> Ergebnis<span class=\"_ _1\"></span> <span class=\"_ _31e\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs16d5\">2022<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs16d6\"><div class=\"t m2 x0 h2e yd03 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16d7\">Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _1bb\"> </span>16.466<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs16d8\">18.287<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16d9\">Lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is <span class=\"_ _2fa\"> </span>16<span class=\"_ _1\"></span>.466<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs16da\">18.287<span class=\"_ _3ca\"> </span></div>16.1.<span class=\"ff5b\"> </span>Beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nder Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _d\"></span>ert und Buchw<span class=\"_ _d\"></span>erte von Fin<span class=\"_ _a\"></span>anzinstru<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Kapitalanlagen Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>37.<span class=\"_ _1\"></span>990.239<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.241.37<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>3.268.01<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>37.969.1<span class=\"_ _1\"></span>67<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>6.112.59<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>3.135.87<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.145.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.716.436<span class=\"_ _3ca\"> </span>406.366<span class=\"_ _3ca\"> </span>848.137<span class=\"_ _3ca\"> </span>461.933<span class=\"_ _3ca\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>174.035<span class=\"_ _3ca\"> </span>5.361.04<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.251.94<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>561.042<span class=\"_ _3ca\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>19.043<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.679<span class=\"_ _3ca\"> </span>17.364<span class=\"_ _3ca\"> </span>19.043<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>450.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span>345.186<span class=\"_ _3ca\"> </span>31.829<span class=\"_ _3ca\"> </span>73.060<span class=\"_ _3ca\"> </span>450.075<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>30.116<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>4.028<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.282<span class=\"_ _3ca\"> </span>1.746<span class=\"_ _3ca\"> </span>4.028<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.963.320<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>1.004.63<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>1.488.75<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>2.942.24<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>742<span class=\"_ _1\"></span>.306<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>594.559<span class=\"_ _3ca\"> </span>127.842<span class=\"_ _3ca\"> </span>722.401<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>978.491<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>410.078<span class=\"_ _3ca\"> </span>97.406<span class=\"_ _3ca\"> </span>956.342<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.2<span class=\"_ _1\"></span>42.523<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>3<span class=\"_ _1\"></span>99.293<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>364.354<span class=\"_ _3ca\"> </span>399.293<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>38.259<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>3.320<span class=\"_ _3ca\"> </span>38.259<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>70.088<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>290.946<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.852<span class=\"_ _1\"></span>.090<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>32.988<span class=\"_ _3ca\"> </span>4.384.99<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>4.417.97<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>70.949<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.107<span class=\"_ _3ca\"> </span>792.142<span class=\"_ _3ca\"> </span>831.249<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>18<span class=\"_ _1\"></span>5.622<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>41.498.900<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.313.46<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.445.14<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>43.218.3<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gs1aa3\">Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1aa4\">Buchwert<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1aa5\">Level 1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1aa6\">Level 2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1aa7\">Level 3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1aa8\">Beizulege<span class=\"_ _1\"></span>nder </div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1aa9\">Zeitwert<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1aaa\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1aab\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>35.<span class=\"_ _1\"></span>813.985<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1aac\">26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1aad\">7.362.75<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1aae\">1.730.54<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1aaf\">35.681.8<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1ab0\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1ab1\">7.345.52<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1ab2\">2.517.41<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1ab3\">501.478<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1ab4\">10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ab5\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.702.157<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ab6\">543.061<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ab7\">1.034.01<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ab8\">125.080<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ab9\">1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1aba\">In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>155.893<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1abb\">6.431.29<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1abc\">1.477.14<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1abd\">247.454<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1abe\">8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1abf\">De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>28.683<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ac0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ac1\">1.771<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ac2\">26.912<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ac3\">28.683<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ac4\">Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>427.9<span class=\"_ _1\"></span>50<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ac5\">371.175<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ac6\">4.479<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ac7\">52.296<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ac8\">427.950<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ac9\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>35.528<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1aca\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1acb\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1acc\">35.528<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1acd\">35.528<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ace\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _32a\"> </span>14.208<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1acf\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ad0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ad1\">14.208<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ad2\">14.208<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1ad3\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>130.870<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1ad4\">104.527<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1ad5\">26.343<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1ad6\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1ad7\">130.870<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ad8\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>130.870<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ad9\">104.527<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ada\">26.343<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1adb\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1adc\">130.870<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1add\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.717.480<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1ade\">886.538<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1adf\">953.116<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1ae0\">745.715<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1ae1\">2.585.36<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ae2\">Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>788<span class=\"_ _1\"></span>.952<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ae3\">144.483<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ae4\">576.739<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ae5\">20.747<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ae6\">741.969<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ae7\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>888.080<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ae8\">396.184<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ae9\">376.377<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1aea\">29.916<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1aeb\">802.477<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1aec\">Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.0<span class=\"_ _1\"></span>40.448<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1aed\">345.871<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1aee\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1aef\">695.052<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1af0\">1.040.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1af1\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>22.363.774<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1af2\">18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1af3\">3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1af4\">276.033<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1af5\">22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1af6\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>22.363.774<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1af7\">18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1af8\">3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1af9\">276.033<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1afa\">22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1afb\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>2<span class=\"_ _1\"></span>37.442<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1afc\">25.643<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1afd\">4.483<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1afe\">207.316<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1aff\">237.442<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b00\">Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>33.222<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b01\">25.643<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b02\">4.234<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b03\">3.345<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b04\">33.222<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b05\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>68.930<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b06\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b07\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b08\">68.930<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b09\">68.930<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b0a\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>135.290<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b0b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b0c\">249<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b0d\">135.041<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1b0e\">135.290<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b0f\">Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.645<span class=\"_ _1\"></span>.015<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b10\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b11\">44.582<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b12\">4.220.36<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b13\">4.264.94<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b14\">Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>82.841<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b15\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b16\">39.007<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b17\">820.868<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b18\">859.875<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b19\">Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>28<span class=\"_ _1\"></span>7.961<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b1a\">Summe <span class=\"_ _ce\"> </span>39.229.802<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b1b\">26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b1c\">7.446.34<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b1d\">6.771.77<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1b1e\">40.806.6<span class=\"_ _1\"></span>93<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs1d5a\">22.<span class=\"_ _7\"> </span>V<span class=\"_ _a\"></span>ERBU<span class=\"_ _1\"></span>NDENE UNTER<span class=\"_ _a\"></span>NEHMEN UND BET<span class=\"_ _a\"></span>EILIGUNGEN<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1d5b\">Anza<span class=\"_ _1\"></span>hl d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r U<span class=\"_ _1\"></span>nternehmen<span class=\"_ _1\"></span> <span class=\"_ _ce\"> </span><span class=\"fs7\">\u00d6sterre<span class=\"_ _1\"></span>ich<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d5c\">Au\u00dferhalb \u00d6<span class=\"_ _1\"></span>sterre<span class=\"_ _1\"></span>ichs<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d5d\">Summe<span class=\"_ _3ca\"> </span></div><div class=\"c w32 h2d gs1d5e\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">Anz<span class=\"_ _1\"></span>ahl<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d5f\">Kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>diert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>nter<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>hme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _377\"> </span>78<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d60\">91<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d61\">169<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d62\">Vol<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>konso<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _378\"> </span>73<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d63\">88<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d64\">161<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d65\">At <span class=\"_ _1\"></span>equ<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y-k<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>lidi<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d66\">3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d67\">8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d68\">Nic<span class=\"_ _1\"></span>ht k<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>die<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>nter<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>hm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f2\"> </span>43<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d69\">96<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d6a\">139<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d6b\">Summe <span class=\"_ _e3\"> </span>121<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d6c\">187<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d6d\">308<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1d6e\">Vollkonsolid<span class=\"_ _1\"></span>ierte <span class=\"_ _1\"></span>Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _7c\"> </span><span class=\"fs7\">Sitzl<span class=\"_ _1\"></span>and <span class=\"_ _1b5\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _9b\"> </span>A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs1d6f\">1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1d70\">Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h58 ff58 fs13 fc9 sc0 ls4 ws0 gs1d71\">1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d72\">Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs1d73\">2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1d74\">Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h58 ff58 fs13 fc9 sc0 ls4 ws0 gs1d75\">2<span class=\"_ _3ca\"> </span></div><div class=\"c w28 h2d gs1d76\"><div class=\"t m1 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"c w28 h2d gs1d77\"><div class=\"t m1 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"c w1f h2d gs1d78\"><div class=\"t m1 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"c w1f h2d gs1d79\"><div class=\"t m1 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d7a\">\"Co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nce<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p\",<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d7b\">ADB<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d7c\">Litauen <span class=\"_ _1b8\"> </span>Vilnius </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d7d\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1d7e\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d7f\">63.180<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1d80\">53.895<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d81\">\"Gr\u00fc<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r B<span class=\"_ _1\"></span>aum<span class=\"_ _1\"></span>\" <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>rri<span class=\"_ _1\"></span>chtu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d82\">Verw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>gsg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>.m<span class=\"_ _1\"></span>.b<span class=\"_ _1\"></span>.H.<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d83\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d84\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1d85\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d86\">40.004<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1d87\">40.043<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d88\">AB <span class=\"_ _1\"></span>Mod<span class=\"_ _1\"></span>\u0159i<span class=\"_ _1\"></span>ce, <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _53\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1d89\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d8a\">9.099<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1d8b\">9.332<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d8c\">Alf<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>izt<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>\u00edt<span class=\"_ _1\"></span>\u00f3 Z<span class=\"_ _1\"></span>rt.<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Un<span class=\"_ _1\"></span>garn <span class=\"_ _13c\"> </span>Budap<span class=\"_ _1\"></span>est<span class=\"_ _a\"></span> <span class=\"_ _1a4\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1d8d\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d8e\">102.789<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1d8f\">100.137<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d90\">Alf<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>VIG <span class=\"_ _1\"></span>P\u00e9n<span class=\"_ _1\"></span>zt<span class=\"_ _1\"></span>\u00e1r<span class=\"_ _1\"></span>szo<span class=\"_ _1\"></span>lg<span class=\"_ _1\"></span>\u00e1lta<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>\u00f3 Zr<span class=\"_ _1\"></span>t.<span class=\"_ _1\"></span> <span class=\"_ _213\"> </span>Ung<span class=\"_ _1\"></span>arn <span class=\"_ _13c\"> </span>Budapest <span class=\"_ _1a1\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1d91\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d92\">2.266<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1d93\">1.959<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d94\">And<span class=\"_ _1\"></span>\u011bl <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>ves<span class=\"_ _1\"></span>tm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t Pr<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>a s<span class=\"_ _1\"></span>.r<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2b2\"> </span>Prag <span class=\"_ _379\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1d95\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d96\">26.044<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1d97\">25.465<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d98\">Anif<span class=\"_ _1\"></span>-R<span class=\"_ _1\"></span>esi<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>z G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp; <span class=\"_ _1\"></span>Co <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span>\u00d6<span class=\"_ _a\"></span>sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1d99\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d9a\">16.736<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1d9b\">16.617<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d9c\">Asigu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ea R<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>\u00e2ne<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>c\u0103 <span class=\"_ _1\"></span>- A<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>RO<span class=\"_ _1\"></span>M <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d9d\">Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p <span class=\"_ _1\"></span>S.A<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d9e\">Rum<span class=\"_ _1\"></span>\u00e4nien <span class=\"_ _147\"> </span>Bukarest </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d9f\">99,79<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1da0\">99,79<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1da1\">81.988<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1da2\">79.442<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1da3\">ATB<span class=\"_ _1\"></span>IH G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _40\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _af\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1da4\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1da5\">179.157<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1da6\">158.521<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1da7\">ATR<span class=\"_ _1\"></span>IUM<span class=\"_ _1\"></span> T<span class=\"_ _1\"></span>OW<span class=\"_ _1\"></span>ER S<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>\u00d3\u0141K<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>Z </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1da8\">OGRA<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>ZON\u0104<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ODP<span class=\"_ _1\"></span>OWIE<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>ZIA<span class=\"_ _1\"></span>LN<span class=\"_ _1\"></span>OS<span class=\"_ _1\"></span>CI\u0104<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1da9\">Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1daa\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dab\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dac\">19.467<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dad\">17.867<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dae\">Atzl<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rga<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e 13<span class=\"_ _1\"></span>-15<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _1f6\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1daf\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1db0\">30<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1db1\">39<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1db2\">Atzl<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rga<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e 13<span class=\"_ _1\"></span>-15<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> <span class=\"_ _1b0\"> </span>\u00d6<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>terreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _af\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1db3\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1db4\">10.471<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1db5\">10.199<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1db6\">AUT<span class=\"_ _1\"></span>ODR<span class=\"_ _1\"></span>OM<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>OSN<span class=\"_ _1\"></span>OV\u00c1<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span> \u010c<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>k\u00e9 <span class=\"_ _1\"></span>L\u00edp<span class=\"_ _1\"></span>y a<span class=\"_ _1\"></span>.s.<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _379\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1db7\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1db8\">1.570<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1db9\">1.563<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dba\">BCR A<span class=\"_ _3\"></span>sigu<span class=\"_ _1\"></span>r\u0103<span class=\"_ _1\"></span>ri d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Vi<span class=\"_ _1\"></span>a\u0163\u0103 <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ienn<span class=\"_ _1\"></span>a I<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ura<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dbb\">Gr<span class=\"_ _1\"></span>oup <span class=\"_ _1\"></span>S.A<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dbc\">Rum<span class=\"_ _1\"></span>\u00e4nien <span class=\"_ _147\"> </span>Bukarest </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dbd\">93,98<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dbe\">93,98<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dbf\">47.097<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dc0\">51.794<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dc1\">Blizz<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rd R<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>. z<span class=\"_ _1\"></span> o<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dc2\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dc3\">5.571<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dc4\">3.602<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dc5\">Bro<span class=\"_ _1\"></span>ckm<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>nga<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>32 <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dc6\">Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dc7\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dc8\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dc9\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dca\">6.032<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dcb\">3.559<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dcc\">BTA<span class=\"_ _1\"></span> Ba<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>ic <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Comp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y A<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>Lettland <span class=\"_ _1a1\"> </span>Riga <span class=\"_ _c6\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dcd\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dce\">73.639<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dcf\">53.934<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dd0\">BULS<span class=\"_ _1\"></span>TR<span class=\"_ _1\"></span>AD <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>FE<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>VIENN<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>SUR<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dd1\">GROU<span class=\"_ _1\"></span>P <span class=\"_ _1\"></span>JO<span class=\"_ _1\"></span>INT<span class=\"_ _1\"></span> ST<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CK <span class=\"_ _1\"></span>CO<span class=\"_ _1\"></span>MPA<span class=\"_ _1\"></span>NY<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dd2\">Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _20d\"> </span>S<span class=\"_ _1\"></span>ofia </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dd3\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dd4\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dd5\">22.894<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dd6\">12.018<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dd7\">Busin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>k B<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nn<span class=\"_ _1\"></span> Ent<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _c0\"> </span>\u00d6sterreich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dd8\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dd9\">34.045<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dda\">33.456<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ddb\">CAP<span class=\"_ _1\"></span>IT<span class=\"_ _1\"></span>OL, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>kcio<span class=\"_ _1\"></span>v\u00e1<span class=\"_ _1\"></span> sp<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>lo\u010dn<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>\u0165 <span class=\"_ _147\"> </span>Slow<span class=\"_ _1\"></span>akei <span class=\"_ _95\"> </span>Bratislava <span class=\"_ _2e\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ddc\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ddd\">2.187<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dde\">1.681<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ddf\">Cen<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Poin<span class=\"_ _1\"></span>t I<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce I<span class=\"_ _1\"></span>T-S<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1de0\">in <span class=\"_ _1\"></span>Liq<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>dati<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1de1\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1de2\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1de3\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1de4\">22.182<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1de5\">21.634<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1de6\">\u010ces<span class=\"_ _1\"></span>k\u00e1<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>odn<span class=\"_ _1\"></span>ika<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>lsk<span class=\"_ _1\"></span>\u00e1 p<span class=\"_ _1\"></span>oji\u0161<span class=\"_ _1\"></span>\u0165<span class=\"_ _1\"></span>ovna<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.,<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1de7\">Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1de8\">Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2b2\"> </span>Prag </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1de9\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dea\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1deb\">131.472<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dec\">108.073<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ded\">Ch<span class=\"_ _1\"></span>r\u00e1\u0161\u0165<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y k<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>er\u010d<span class=\"_ _1\"></span>n\u00ed<span class=\"_ _1\"></span> ar<span class=\"_ _1\"></span>e\u00e1<span class=\"_ _1\"></span>l a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _379\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dee\">97,28<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1def\">2.781<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1df0\">Com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>nia d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>r\u0103ri<span class=\"_ _1\"></span> \"D<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span>ARI<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>VIE<span class=\"_ _1\"></span>NNA<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1df1\">INSUR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE G<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>OUP\"<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e p<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>iun<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1df2\">Moldau <span class=\"_ _1b8\"> </span>Chi\u0219in\u0103u </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1df3\">99,99<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1df4\">99,99<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1df5\">8.323<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1df6\">6.251<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1df7\">Com<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>a Li<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span> Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1df8\">SE<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1df9\">Estland<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Tallinn </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dfa\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dfb\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dfc\">83.678<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1dfd\">17.151<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dfe\">Com<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>a T<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>arzy<span class=\"_ _1\"></span>stw<span class=\"_ _1\"></span>o U<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>pie<span class=\"_ _1\"></span>cze<span class=\"_ _1\"></span>\u0144 N<span class=\"_ _1\"></span>a </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1dff\">\u017by<span class=\"_ _1\"></span>cie <span class=\"_ _1\"></span>S.A.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>roup<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e00\">Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e01\">99,97<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1e02\">99,97<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e03\">64.152<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1e04\">58.860<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e05\">Com<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>a T<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>arzy<span class=\"_ _1\"></span>stw<span class=\"_ _1\"></span>o U<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>pie<span class=\"_ _1\"></span>cze<span class=\"_ _1\"></span>\u0144 S<span class=\"_ _1\"></span>.A.<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e06\">Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e07\">Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e08\">99,95<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1e09\">99,95<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e0a\">80.760<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1e0b\">82.233<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e0c\">CP <span class=\"_ _1\"></span>Solu<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>a.s<span class=\"_ _1\"></span>. <span class=\"_ _29c\"> </span>T<span class=\"_ _1\"></span>schechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _1bc\"> </span>Prag<span class=\"_ _1\"></span> <span class=\"_ _379\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1e0d\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e0e\">7.528<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1e0f\">13.514<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e10\">DBL<span class=\"_ _1\"></span>V <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> &amp; <span class=\"_ _1\"></span>Co <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> <span class=\"_ _145\"> </span>\u00d6sterreich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1e11\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e12\">3.996<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1e13\">3.544<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e14\">DBR<span class=\"_ _1\"></span>-Li<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>aft<span class=\"_ _1\"></span>en G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp; <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span> KG<span class=\"_ _1\"></span> <span class=\"_ _19b\"> </span>Deutschlan<span class=\"_ _1\"></span>d <span class=\"_ _37\"> </span>Stuttgart <span class=\"_ _62\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1e15\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e16\">10.569<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1e17\">9.477<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e18\">Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chm<span class=\"_ _1\"></span>eist<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rpl<span class=\"_ _1\"></span>atz<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span> Ob<span class=\"_ _1\"></span>je<span class=\"_ _1\"></span>ktv<span class=\"_ _1\"></span>erw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e19\">Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e1a\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e1b\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1e1c\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1e1d\">2.311<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1e1e\">2.343<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1e20\">Vollkonsolid<span class=\"_ _1\"></span>ierte <span class=\"_ _1\"></span>Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _7c\"> </span><span class=\"fs1c\">Sitzl<span class=\"_ _1\"></span>and <span class=\"_ _1b5\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _2e\"> </span>Ant<span class=\"_ _1\"></span>eile 2<span class=\"_ _1\"></span>023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 hac ff58 fs27 fc5 sc0 ls4 ws0 gs1e21\">1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1e22\">Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 hac ff58 fs27 fcc sc0 ls4 ws0 gs1e23\">1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1e24\">Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span></div><div class=\"t m1 hac ff58 fs27 fc5 sc0 ls4 ws0 gs1e25\">2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1e26\">Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span></div><div class=\"t m1 hac ff58 fs27 fcc sc0 ls4 ws0 gs1e27\">2<span class=\"_ _3ca\"> </span></div><div class=\"c w28 h2d gs1e28\"><div class=\"t m1 x0 h5f yaca ff5a fs1c fcb sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"c w28 h2d gs1e29\"><div class=\"t m1 x0 h5f yaca ff5a fs1c fcb sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"c w1f h2d gs1e2a\"><div class=\"t m1 x0 h5f yaca ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"c w1f h2d gs1e2b\"><div class=\"t m1 x0 h5f yaca ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e2c\">Don<span class=\"_ _1\"></span>au B<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>kerlin<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s-S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>e </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e2d\">Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e2e\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e2f\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e30\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e31\">107.300<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e32\">101.394<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e33\">DON<span class=\"_ _1\"></span>AU <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> AG<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>Ins<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e34\">Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e35\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e36\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e37\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e38\">125.323<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e39\">111.462<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e3a\">DV <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>oh<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _149\"> </span>\u00d6sterreich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e3b\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e3c\">50.986<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e3d\">44.200<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e3e\">DVIB<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>alph<span class=\"_ _1\"></span>a G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _44\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e3f\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e40\">18.713<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e41\">18.506<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e42\">DVIB<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _ae\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e43\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e44\">106.710<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e45\">101.186<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e46\">EL<span class=\"_ _1\"></span>VP B<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH <span class=\"_ _194\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e47\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e48\">63.218<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e49\">23.276<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e4a\">EUR<span class=\"_ _1\"></span>OPE<span class=\"_ _1\"></span>UM<span class=\"_ _1\"></span> Bu<span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Cen<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>er s.<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _1b0\"> </span>Slow<span class=\"_ _1\"></span>akei <span class=\"_ _95\"> </span>Bratislava <span class=\"_ _6a\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e4b\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e4c\">10.262<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e4d\">10.301<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e4e\">Flor<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>sdo<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span> am<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>itz<span class=\"_ _1\"></span> 4<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e4f\">Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e50\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e51\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e52\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e53\">15.533<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e54\">18.819<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e55\">Ges<span class=\"_ _1\"></span>undh<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>tsp<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rk <span class=\"_ _1\"></span>Wi<span class=\"_ _1\"></span>en-<span class=\"_ _1\"></span>Obe<span class=\"_ _1\"></span>rl<span class=\"_ _1\"></span>aa </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e56\">Ges<span class=\"_ _1\"></span>ells<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>haf<span class=\"_ _1\"></span>t m<span class=\"_ _1\"></span>.b<span class=\"_ _1\"></span>.H.<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e57\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e58\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e59\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e5a\">28.768<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e5b\">29.199<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e5c\">GL<span class=\"_ _1\"></span>OBA<span class=\"_ _1\"></span>L A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ISTA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _7b\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _53\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e5d\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e5e\">5.986<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e5f\">6.754<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e60\">Han<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ra\u00df<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>3-5<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span>bes<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>z G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _5a\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e61\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e62\">30.768<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e63\">31.121<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e64\">HUN<span class=\"_ _1\"></span> BM<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>l\u00e1to<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ele<span class=\"_ _1\"></span>l\u0151s<span class=\"_ _1\"></span>s\u00e9g<span class=\"_ _1\"></span>\u0171 <span class=\"_ _1\"></span>T\u00e1<span class=\"_ _1\"></span>rsas<span class=\"_ _1\"></span>\u00e1g<span class=\"_ _1\"></span> <span class=\"_ _bf\"> </span>Un<span class=\"_ _1\"></span>garn <span class=\"_ _13c\"> </span>Budap<span class=\"_ _1\"></span>est <span class=\"_ _1a1\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e65\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e66\">5.797<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e67\">4.416<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e68\">Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Com<span class=\"_ _1\"></span>pan<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a os<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nj<span class=\"_ _1\"></span>e </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e69\">d.d.<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e6a\">Bosnien<span class=\"_ _1\"></span>-Herzegowina <span class=\"_ _1d\"> </span>Sarajevo<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e6b\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e6c\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e6d\">10.703<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e6e\">9.735<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e6f\">INSUR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE <span class=\"_ _1\"></span>ONE<span class=\"_ _1\"></span>-SHA<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>EH<span class=\"_ _1\"></span>OLDE<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span> J<span class=\"_ _1\"></span>OINT<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e70\">ST<span class=\"_ _1\"></span>OCK <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>OMP<span class=\"_ _1\"></span>ANY <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>UL<span class=\"_ _1\"></span>STRA<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span> VIE<span class=\"_ _1\"></span>NNA<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e71\">INSUR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE G<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>OUP <span class=\"_ _1\"></span>EA<span class=\"_ _1\"></span>D </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e72\">Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _20d\"> </span>S<span class=\"_ _1\"></span>ofia </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e73\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e74\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e75\">92.416<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e76\">70.096<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e77\">Int<span class=\"_ _1\"></span>erR<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>k <span class=\"_ _1\"></span>Leben<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>-AG<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e78\">Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e79\">Deutschland<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>Wiesbaden </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e7a\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e7b\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e7c\">23.518<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e7d\">23.518<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e7e\">Int<span class=\"_ _1\"></span>erR<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>k T<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>arz<span class=\"_ _1\"></span>ystw<span class=\"_ _1\"></span>o U<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ezp<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ecze\u0144<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>.A<span class=\"_ _1\"></span>. </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e7f\">Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e80\">Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e81\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e82\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e83\">69.928<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e84\">43.675<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e85\">Int<span class=\"_ _1\"></span>erR<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>k <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>-A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e86\">Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e87\">Deutschland<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>Wiesbaden </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e88\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e89\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e8a\">64.320<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e8b\">53.670<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e8c\">INTER<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>IG <span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>ENNA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>INS<span class=\"_ _1\"></span>URA<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE G<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>OU<span class=\"_ _1\"></span>P </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e8d\">Sh.A<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e8e\">Alban<span class=\"_ _1\"></span>ien <span class=\"_ _45\"> </span>Tirana </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e8f\">89,98<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e90\">89,98<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e91\">8.399<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e92\">7.295<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e93\">Join<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>k Co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>any<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ance<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>omp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e94\">GPI<span class=\"_ _1\"></span> Ho<span class=\"_ _1\"></span>ldi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e95\">Georgien <span class=\"_ _19c\"> </span>Tiflis </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e96\">90,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e97\">90,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e98\">15.150<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e99\">20.461<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e9a\">Join<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>k Co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>any<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>erna<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>al </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e9b\">Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Com<span class=\"_ _1\"></span>pan<span class=\"_ _1\"></span>y IR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>O </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e9c\">Georgien <span class=\"_ _19c\"> </span>Tiflis </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e9d\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1e9e\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1e9f\">4.334<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ea0\">6.249<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ea1\">Join<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>k Ins<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>INN<span class=\"_ _1\"></span>ER-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ea2\">Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ea3\">Nordmaz<span class=\"_ _1\"></span>edonien <span class=\"_ _23\"> </span>Skopje<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ea4\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ea5\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ea6\">6.812<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ea7\">7.097<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ea8\">Ka<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ra\u00df<span class=\"_ _1\"></span>e 11<span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _30\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ea9\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1eaa\">3.137<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1eab\">2.979<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1eac\">K\u00c1L<span class=\"_ _1\"></span>VIN<span class=\"_ _1\"></span> T<span class=\"_ _1\"></span>OWER<span class=\"_ _3\"></span> Ing<span class=\"_ _1\"></span>atl<span class=\"_ _1\"></span>anf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>jlesz<span class=\"_ _1\"></span>t\u00e9<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span> \u00e9s<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ead\">Ber<span class=\"_ _1\"></span>uh\u00e1<span class=\"_ _1\"></span>z\u00e1<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span> Kor<span class=\"_ _1\"></span>l\u00e1<span class=\"_ _1\"></span>tolt<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ele<span class=\"_ _1\"></span>l\u0151<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>\u00e9g\u0171<span class=\"_ _1\"></span> T\u00e1<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>as\u00e1g<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1eae\">Ung<span class=\"_ _1\"></span>arn <span class=\"_ _1b8\"> </span>B<span class=\"_ _1\"></span>udap<span class=\"_ _1\"></span>est<span class=\"_ _d\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1eaf\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1eb0\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1eb1\">2.400<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1eb2\">2.231<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1eb3\">KAPI<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>OL, <span class=\"_ _1\"></span>a.s<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _129\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Br\u00fc<span class=\"_ _1\"></span>nn <span class=\"_ _239\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1eb4\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1eb5\">1.573<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1eb6\">1.600<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1eb7\">KKB R<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> Es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>te S<span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _c6\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1eb8\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1eb9\">20.280<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1eba\">20.766<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ebb\">KOM<span class=\"_ _1\"></span>UN\u00c1<span class=\"_ _1\"></span>LNA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pois<span class=\"_ _1\"></span>\u0165<span class=\"_ _1\"></span>ov\u0148<span class=\"_ _1\"></span>a, <span class=\"_ _1\"></span>a.s<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ebc\">Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ebd\">Slowakei <span class=\"_ _95\"> </span>Bratislava<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ebe\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ebf\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ec0\">57.800<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ec1\">52.644<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ec2\">KOO<span class=\"_ _1\"></span>PER<span class=\"_ _1\"></span>AT<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>VA p<span class=\"_ _1\"></span>ois<span class=\"_ _1\"></span>\u0165o<span class=\"_ _1\"></span>v\u0148<span class=\"_ _1\"></span>a, a<span class=\"_ _1\"></span>.s.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vienn<span class=\"_ _1\"></span>a </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ec3\">Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ec4\">Slowakei <span class=\"_ _95\"> </span>Bratislava<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ec5\">98,47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ec6\">98,47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ec7\">407.689<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ec8\">231.548<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ec9\">Ko<span class=\"_ _1\"></span>oper<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span> po<span class=\"_ _1\"></span>ji<span class=\"_ _1\"></span>\u0161\u0165o<span class=\"_ _1\"></span>vn<span class=\"_ _1\"></span>a, <span class=\"_ _1\"></span>a.s.<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ienn<span class=\"_ _1\"></span>a </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1eca\">Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ecb\">Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2b2\"> </span>Prag </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ecc\">97,28<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ecd\">97,28<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ece\">679.414<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ecf\">596.911<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ed0\">KOO<span class=\"_ _1\"></span>PER<span class=\"_ _1\"></span>AT<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>VA, <span class=\"_ _1\"></span>d.<span class=\"_ _1\"></span>s.s<span class=\"_ _1\"></span>., a<span class=\"_ _1\"></span>.s.<span class=\"_ _1\"></span> <span class=\"_ _62\"> </span>Slowakei<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>B<span class=\"_ _1\"></span>ratislava <span class=\"_ _6a\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ed1\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ed2\">14.628<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ed3\">13.820<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ed4\">KOPU<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ordb<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>nh<span class=\"_ _1\"></span>of </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ed5\">Woh<span class=\"_ _1\"></span>nun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>rich<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ed6\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ed7\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ed8\">11.807<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ed9\">LVP <span class=\"_ _1\"></span>H<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _1b6\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1eda\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1edb\">642.210<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1edc\">626.967<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1edd\">MAP-<span class=\"_ _1\"></span>WS<span class=\"_ _1\"></span>V B<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>iligu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mbH<span class=\"_ _1\"></span> <span class=\"_ _219\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ede\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1edf\">368.527<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ee0\">368.793<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ee1\">MC <span class=\"_ _1\"></span>EIN<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1a1\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ee2\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ee3\">30.758<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ee4\">19.630<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ee5\">MH <span class=\"_ _1\"></span>54<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1d0\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ee6\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ee7\">26.041<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ee8\">25.819<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ee9\">NNC<span class=\"_ _1\"></span> REA<span class=\"_ _3\"></span>L EST<span class=\"_ _1\"></span>AT<span class=\"_ _1\"></span>E S<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Z </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1eea\">OGRA<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>ZON\u0104<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ODP<span class=\"_ _1\"></span>OWIE<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>ZIA<span class=\"_ _1\"></span>LN<span class=\"_ _1\"></span>O\u015a<span class=\"_ _1\"></span>CI\u0104<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1eeb\">Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1eec\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1eed\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1eee\">23.998<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1eef\">20.099<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ef0\">No<span class=\"_ _1\"></span>rdb<span class=\"_ _1\"></span>ahnh<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>roj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kt EP<span class=\"_ _1\"></span>W8 <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> Co<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ef1\">KG<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ef2\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ef3\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ef4\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ef5\">23.164<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ef6\">19.187<span class=\"_ _3ca\"> </span></div>Vollkonsolid<span class=\"_ _1\"></span>ierte <span class=\"_ _1\"></span>Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _7c\"> </span><span class=\"fs7\">Sitzl<span class=\"_ _1\"></span>and <span class=\"_ _1b5\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _9b\"> </span>A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>No<span class=\"_ _1\"></span>rdb<span class=\"_ _1\"></span>ahnh<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>roj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kt EP<span class=\"_ _1\"></span>W8 <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>lem<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t\u00e4<span class=\"_ _1\"></span>r Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>34<span class=\"_ _3ca\"> </span>34<span class=\"_ _3ca\"> </span>No<span class=\"_ _1\"></span>rdb<span class=\"_ _1\"></span>ahnh<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>roj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kt Ta<span class=\"_ _1\"></span>bo<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tra\u00df<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>123<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o K<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>27.708<span class=\"_ _3ca\"> </span>21.142<span class=\"_ _3ca\"> </span>No<span class=\"_ _1\"></span>rdb<span class=\"_ _1\"></span>ahnh<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>roj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kt Ta<span class=\"_ _1\"></span>bo<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tra\u00df<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>123<span class=\"_ _1\"></span> Kom<span class=\"_ _1\"></span>pl<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>\u00e4r G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>35<span class=\"_ _3ca\"> </span>36<span class=\"_ _3ca\"> </span>Nu\u00dfd<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>r St<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>a\u00dfe<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span>0-9<span class=\"_ _1\"></span>2 Proj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kten<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>klung<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> &amp;<span class=\"_ _1\"></span> Co <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>39.682<span class=\"_ _3ca\"> </span>38.364<span class=\"_ _3ca\"> </span>OMN<span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>SIG<span class=\"_ _1\"></span> VIE<span class=\"_ _1\"></span>NN<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> IN<span class=\"_ _1\"></span>SURA<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span> GR<span class=\"_ _1\"></span>OU<span class=\"_ _1\"></span>P S.A.<span class=\"_ _1\"></span> Rum<span class=\"_ _1\"></span>\u00e4nien <span class=\"_ _147\"> </span>Bukarest 99,54<span class=\"_ _3ca\"> </span>99,54<span class=\"_ _3ca\"> </span>154.385<span class=\"_ _3ca\"> </span>149.548<span class=\"_ _3ca\"> </span>O\u00dc <span class=\"_ _1\"></span>Liv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>On P<span class=\"_ _1\"></span>ae<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>le <span class=\"_ _14f\"> </span>E<span class=\"_ _1\"></span>stland <span class=\"_ _1b8\"> </span>Tallin<span class=\"_ _1\"></span>n <span class=\"_ _d5\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.280<span class=\"_ _3ca\"> </span>86<span class=\"_ _3ca\"> </span>Pa<span class=\"_ _1\"></span>lais<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>56,55<span class=\"_ _3ca\"> </span>35.663<span class=\"_ _3ca\"> </span>35.859<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>sat <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>eal<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>. z<span class=\"_ _1\"></span> o<span class=\"_ _1\"></span>.o<span class=\"_ _1\"></span>. <span class=\"_ _171\"> </span>Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>27<span class=\"_ _3ca\"> </span>-1.361<span class=\"_ _3ca\"> </span>Pen<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>on A<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny D<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rie A<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span> <span class=\"_ _37a\"> </span>Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _20d\"> </span>S<span class=\"_ _1\"></span>ofia <span class=\"_ _178\"> </span>82,59<span class=\"_ _3ca\"> </span>82,59<span class=\"_ _3ca\"> </span>39.766<span class=\"_ _3ca\"> </span>32.890<span class=\"_ _3ca\"> </span>PERE<span class=\"_ _1\"></span>CA<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>SP\u00d3<span class=\"_ _1\"></span>\u0141KA<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span> OGR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>CZ<span class=\"_ _1\"></span>ON\u0104 ODP<span class=\"_ _1\"></span>OW<span class=\"_ _1\"></span>IED<span class=\"_ _1\"></span>Z<span class=\"_ _1\"></span>IAL<span class=\"_ _1\"></span>NO\u015a<span class=\"_ _1\"></span>CI\u0104<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>32.375<span class=\"_ _3ca\"> </span>31.881<span class=\"_ _3ca\"> </span>PFG<span class=\"_ _1\"></span> Ho<span class=\"_ _1\"></span>ldi<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _122\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _178\"> </span>89,23<span class=\"_ _3ca\"> </span>89,23<span class=\"_ _3ca\"> </span>71.876<span class=\"_ _3ca\"> </span>77.992<span class=\"_ _3ca\"> </span>PFG<span class=\"_ _1\"></span> Li<span class=\"_ _1\"></span>ege<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>tsb<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>irts<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>aftu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H &amp; C<span class=\"_ _1\"></span>o KG<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 92,88<span class=\"_ _3ca\"> </span>92,88<span class=\"_ _3ca\"> </span>12.940<span class=\"_ _3ca\"> </span>12.663<span class=\"_ _3ca\"> </span>Po<span class=\"_ _1\"></span>rzel<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e 4<span class=\"_ _1\"></span> Li<span class=\"_ _1\"></span>ege<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>afts<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erw<span class=\"_ _1\"></span>altu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g Gmb<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o K<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>13.707<span class=\"_ _3ca\"> </span>13.576<span class=\"_ _3ca\"> </span>PRI<span class=\"_ _1\"></span>VATE<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>JOI<span class=\"_ _1\"></span>NT-<span class=\"_ _1\"></span>ST<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CK C<span class=\"_ _1\"></span>OM<span class=\"_ _1\"></span>PANY<span class=\"_ _1\"></span> \"INS<span class=\"_ _1\"></span>UR<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CE <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>OMPA<span class=\"_ _1\"></span>NY<span class=\"_ _1\"></span> \"K<span class=\"_ _1\"></span>NIA<span class=\"_ _1\"></span>Z<span class=\"_ _1\"></span>HA <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>FE<span class=\"_ _1\"></span> VIEN<span class=\"_ _1\"></span>NA<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>NSUR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> GR<span class=\"_ _1\"></span>OU<span class=\"_ _1\"></span>P\"<span class=\"_ _1\"></span> Ukraine<span class=\"_ _1\"></span> <span class=\"_ _13a\"> </span>Kiew 99,81<span class=\"_ _3ca\"> </span>99,81<span class=\"_ _3ca\"> </span>6.515<span class=\"_ _3ca\"> </span>2.922<span class=\"_ _3ca\"> </span>Priv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e J<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>int-S<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>omp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y \"<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e Com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny \"<span class=\"_ _1\"></span>US<span class=\"_ _1\"></span>G \"<span class=\"_ _1\"></span> Ukraine<span class=\"_ _1\"></span> <span class=\"_ _13a\"> </span>Kiew 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>14.158<span class=\"_ _3ca\"> </span>16.528<span class=\"_ _3ca\"> </span>PRI<span class=\"_ _1\"></span>VATE<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>JOI<span class=\"_ _1\"></span>NT-<span class=\"_ _1\"></span>ST<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CK C<span class=\"_ _1\"></span>OM<span class=\"_ _1\"></span>PANY<span class=\"_ _1\"></span> \"UK<span class=\"_ _1\"></span>RAI<span class=\"_ _1\"></span>NIA<span class=\"_ _1\"></span>N <span class=\"_ _1\"></span>INSU<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CE <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>OMPA<span class=\"_ _1\"></span>NY<span class=\"_ _1\"></span> \"KNI<span class=\"_ _1\"></span>AZ<span class=\"_ _1\"></span>HA<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>IEN<span class=\"_ _1\"></span>NA <span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>SUR<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CE <span class=\"_ _1\"></span>GR<span class=\"_ _1\"></span>OUP\"<span class=\"_ _1\"></span> Ukraine<span class=\"_ _1\"></span> <span class=\"_ _13a\"> </span>Kiew 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.922<span class=\"_ _3ca\"> </span>10.219<span class=\"_ _3ca\"> </span>PRO<span class=\"_ _1\"></span>GRE<span class=\"_ _1\"></span>SS <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>igun<span class=\"_ _1\"></span>gsg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>.m.<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>.H.<span class=\"_ _1\"></span> <span class=\"_ _123\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _178\"> </span>70,00<span class=\"_ _3ca\"> </span>70,00<span class=\"_ _3ca\"> </span>18.813<span class=\"_ _3ca\"> </span>17.769<span class=\"_ _3ca\"> </span>Proj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ktbau<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _243\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _af\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>24.377<span class=\"_ _3ca\"> </span>14.106<span class=\"_ _3ca\"> </span>Proj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ktbau<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ldi<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>\u00d6<span class=\"_ _a\"></span>sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>25.181<span class=\"_ _3ca\"> </span>14.183<span class=\"_ _3ca\"> </span>Rath<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ra\u00df<span class=\"_ _1\"></span>e 8<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chaft<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>verw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.125<span class=\"_ _3ca\"> </span>1.087<span class=\"_ _3ca\"> </span>Ray<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>igor<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> A.<span class=\"_ _1\"></span>\u015e.<span class=\"_ _1\"></span> <span class=\"_ _32a\"> </span>T\u00fcrkei <span class=\"_ _3b\"> </span>Istan<span class=\"_ _1\"></span>bul <span class=\"_ _71\"> </span>94,96<span class=\"_ _3ca\"> </span>94,96<span class=\"_ _3ca\"> </span>59.722<span class=\"_ _3ca\"> </span>44.622<span class=\"_ _3ca\"> </span>R\u00f6\u00dfl<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>asse B<span class=\"_ _3\"></span>aute<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>rei <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _219\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _af\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>11.885<span class=\"_ _3ca\"> </span>11.841<span class=\"_ _3ca\"> </span>R\u00f6\u00dfl<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>asse B<span class=\"_ _3\"></span>aute<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> Zwe<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _144\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _af\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>30.413<span class=\"_ _3ca\"> </span>30.241<span class=\"_ _3ca\"> </span>S -<span class=\"_ _1\"></span> bud<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>vy, <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _379\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>3.040<span class=\"_ _3ca\"> </span>3.189<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>ulr<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>21<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>rohau<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Er<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>chtu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gs-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> Verm<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>etun<span class=\"_ _1\"></span>gs <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp; <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>5.756<span class=\"_ _3ca\"> </span>5.737<span class=\"_ _3ca\"> </span>SECU<span class=\"_ _1\"></span>RIA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>maj<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>kov<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>pr\u00e1<span class=\"_ _1\"></span>vna<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a p<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>ielo<span class=\"_ _1\"></span>v\u00e1 s.r<span class=\"_ _1\"></span>.o.<span class=\"_ _3ca\"> </span>Slowakei <span class=\"_ _95\"> </span>Bratislava<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>7.444<span class=\"_ _3ca\"> </span>7.505<span class=\"_ _3ca\"> </span>Sen<span class=\"_ _1\"></span>ior<span class=\"_ _1\"></span>en R<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span> Fu<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rerp<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>k Er<span class=\"_ _1\"></span>rich<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>-7.293<span class=\"_ _e0\"> </span><span class=\"fc9\">-6.998<span class=\"_ _3ca\"> </span></span>Sen<span class=\"_ _1\"></span>ior<span class=\"_ _1\"></span>en R<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ldid<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>ark<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>rich<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 66,70<span class=\"_ _3ca\"> </span>66,70<span class=\"_ _3ca\"> </span>8.343<span class=\"_ _3ca\"> </span>8.146<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>\u201cA<span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>ks<span class=\"_ _1\"></span>ta 1<span class=\"_ _1\"></span>3/<span class=\"_ _1\"></span>15\u201d<span class=\"_ _1\"></span> <span class=\"_ _49\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>933<span class=\"_ _3ca\"> </span>937<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>\u201cA<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u0113rij<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> 35<span class=\"_ _1\"></span>\u201d<span class=\"_ _1\"></span> <span class=\"_ _1b6\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.111<span class=\"_ _3ca\"> </span>1.146<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>\u201c\u0122<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr\u016b<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s 1<span class=\"_ _1\"></span>21\u201d<span class=\"_ _1\"></span> <span class=\"_ _14f\"> </span>Lettland <span class=\"_ _1a1\"> </span>Riga <span class=\"_ _c6\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>3.118<span class=\"_ _3ca\"> </span>3.414<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>\"Gl<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> As<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e B<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tic\"<span class=\"_ _1\"></span> <span class=\"_ _32c\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>Rig<span class=\"_ _1\"></span>a <span class=\"_ _53\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>250<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>\"L<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>veOn\"<span class=\"_ _1\"></span> <span class=\"_ _1d7\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>70,00<span class=\"_ _3ca\"> </span>27.445<span class=\"_ _3ca\"> </span>26.699<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>\"L<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>veOn<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tirn<span class=\"_ _1\"></span>u\"<span class=\"_ _1\"></span> <span class=\"_ _20e\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.093<span class=\"_ _3ca\"> </span>1.696<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>ive<span class=\"_ _1\"></span>On<span class=\"_ _1\"></span> Te<span class=\"_ _1\"></span>rbat<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _217\"> </span>Lettland <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>5.017<span class=\"_ _3ca\"> </span>5.191<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>\"U<span class=\"_ _1\"></span>rban<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>e\"<span class=\"_ _1\"></span> <span class=\"_ _1b6\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>360<span class=\"_ _3ca\"> </span>481<span class=\"_ _3ca\"> </span>SIG<span class=\"_ _1\"></span>MA <span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>ENNA<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>NSU<span class=\"_ _1\"></span>RA<span class=\"_ _1\"></span>NC<span class=\"_ _1\"></span>E G<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>OUP<span class=\"_ _1\"></span> Shoq<span class=\"_ _1\"></span>\u00eb<span class=\"_ _1\"></span>ri A<span class=\"_ _1\"></span>ks<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nare<span class=\"_ _1\"></span> Alban<span class=\"_ _1\"></span>ien <span class=\"_ _45\"> </span>Tirana 89,05<span class=\"_ _3ca\"> </span>89,05<span class=\"_ _3ca\"> </span>18.095<span class=\"_ _3ca\"> </span>17.077<span class=\"_ _3ca\"> </span>Vollkonsolid<span class=\"_ _1\"></span>ierte <span class=\"_ _1\"></span>Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _7c\"> </span><span class=\"fs7\">Sitzl<span class=\"_ _1\"></span>and <span class=\"_ _1b5\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _2e\"> </span>Ant<span class=\"_ _1\"></span>eile 2<span class=\"_ _1\"></span>023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>SK B<span class=\"_ _1\"></span>M s<span class=\"_ _1\"></span>.r<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>o. <span class=\"_ _b3\"> </span>Slowakei<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>B<span class=\"_ _1\"></span>ratislava <span class=\"_ _6a\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>13.562<span class=\"_ _3ca\"> </span>13.345<span class=\"_ _3ca\"> </span>SMAR<span class=\"_ _1\"></span>DA<span class=\"_ _1\"></span>N 5<span class=\"_ _1\"></span> DE<span class=\"_ _1\"></span>VE<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>OP<span class=\"_ _1\"></span>MENT<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>.R<span class=\"_ _1\"></span>.L.<span class=\"_ _1\"></span> <span class=\"_ _5d\"> </span>R<span class=\"_ _1\"></span>um\u00e4nien <span class=\"_ _147\"> </span>Bu<span class=\"_ _1\"></span>karest <span class=\"_ _1b8\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.960<span class=\"_ _3ca\"> </span>5.022<span class=\"_ _3ca\"> </span>Sto<span class=\"_ _1\"></span>ck <span class=\"_ _1\"></span>Com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>or I<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce a<span class=\"_ _1\"></span>nd Rein<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce MA<span class=\"_ _1\"></span>KE<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>ONI<span class=\"_ _1\"></span>JA <span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>kopj<span class=\"_ _1\"></span>e -<span class=\"_ _1\"></span> Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> Nordmaz<span class=\"_ _1\"></span>edonien <span class=\"_ _23\"> </span>Skopje<span class=\"_ _1\"></span> 94,50<span class=\"_ _3ca\"> </span>94,36<span class=\"_ _3ca\"> </span>25.410<span class=\"_ _3ca\"> </span>25.898<span class=\"_ _3ca\"> </span>SVZ <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _23e\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>230.374<span class=\"_ _3ca\"> </span>203.598<span class=\"_ _3ca\"> </span>SVZD<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _1aa\"> </span>\u00d6sterreich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>63.227<span class=\"_ _3ca\"> </span>62.031<span class=\"_ _3ca\"> </span>SVZ<span class=\"_ _1\"></span>I G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _37b\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>221.098<span class=\"_ _3ca\"> </span>200.314<span class=\"_ _3ca\"> </span>T 12<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1d7\"> </span>\u00d6sterr<span class=\"_ _d\"></span>eich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>9.256<span class=\"_ _3ca\"> </span>9.179<span class=\"_ _3ca\"> </span>TEC<span class=\"_ _1\"></span>HBA<span class=\"_ _1\"></span>SE<span class=\"_ _1\"></span> Sc<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ence<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>k <span class=\"_ _1\"></span>Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>13.993<span class=\"_ _3ca\"> </span>13.649<span class=\"_ _3ca\"> </span>twin<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>cs<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _197\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>3.797<span class=\"_ _3ca\"> </span>3.403<span class=\"_ _3ca\"> </span>UAB<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ive<span class=\"_ _1\"></span>On <span class=\"_ _1\"></span>Lin<span class=\"_ _1\"></span>km<span class=\"_ _1\"></span>enu<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>Litauen <span class=\"_ _1b8\"> </span>Vilniu<span class=\"_ _1\"></span>s <span class=\"_ _71\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>6.446<span class=\"_ _3ca\"> </span>3.660<span class=\"_ _3ca\"> </span>UNI<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span> Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup B<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>s\u00ed<span class=\"_ _1\"></span>t\u00f3 Zrt.<span class=\"_ _1\"></span> Ung<span class=\"_ _1\"></span>arn <span class=\"_ _1b8\"> </span>B<span class=\"_ _1\"></span>udap<span class=\"_ _1\"></span>est<span class=\"_ _d\"></span> 98,64<span class=\"_ _3ca\"> </span>98,64<span class=\"_ _3ca\"> </span>28.738<span class=\"_ _3ca\"> </span>36.082<span class=\"_ _3ca\"> </span>Unte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e D<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>aul\u00e4n<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e 40<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> <span class=\"_ _204\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>11.453<span class=\"_ _3ca\"> </span>11.383<span class=\"_ _3ca\"> </span>Vien<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>Ga<span class=\"_ _1\"></span>tve<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>estm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span> O\u00dc<span class=\"_ _1\"></span> <span class=\"_ _3a\"> </span>Estland <span class=\"_ _1b8\"> </span>T<span class=\"_ _1\"></span>allinn <span class=\"_ _71\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>131<span class=\"_ _3ca\"> </span>44<span class=\"_ _3ca\"> </span>Vien<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>Ga<span class=\"_ _1\"></span>tve<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>rop<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>SIA<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _c6\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.576<span class=\"_ _3ca\"> </span>1.624<span class=\"_ _3ca\"> </span>Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>e T<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>arzy<span class=\"_ _1\"></span>stw<span class=\"_ _1\"></span>o U<span class=\"_ _1\"></span>bez<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>cze<span class=\"_ _1\"></span>\u0144 n<span class=\"_ _1\"></span>a \u017by<span class=\"_ _1\"></span>cie <span class=\"_ _1\"></span>S.A.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>roup<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.608<span class=\"_ _3ca\"> </span>5.971<span class=\"_ _3ca\"> </span>V\u0130EN<span class=\"_ _1\"></span>NA<span class=\"_ _1\"></span>L\u0130<span class=\"_ _1\"></span>FE<span class=\"_ _1\"></span> EME<span class=\"_ _1\"></span>KL<span class=\"_ _1\"></span>\u0130<span class=\"_ _1\"></span>L\u0130K <span class=\"_ _1\"></span>VE <span class=\"_ _1\"></span>HAY<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>T ANO<span class=\"_ _1\"></span>N\u0130M<span class=\"_ _1\"></span> \u015e<span class=\"_ _1\"></span>\u0130RK<span class=\"_ _1\"></span>ET\u0130<span class=\"_ _1\"></span> T\u00fcrkei <span class=\"_ _1f6\"> </span>Istanbul 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>46.117<span class=\"_ _3ca\"> </span>38.063<span class=\"_ _3ca\"> </span>Vienn<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>-L<span class=\"_ _1\"></span>ife <span class=\"_ _1\"></span>Le<span class=\"_ _1\"></span>ben<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>G Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> Liechtenstein<span class=\"_ _1\"></span> <span class=\"_ _198\"> </span>Bend<span class=\"_ _1\"></span>ern 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>15.484<span class=\"_ _3ca\"> </span>9.313<span class=\"_ _3ca\"> </span>VIG-A<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>eili<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>309.593<span class=\"_ _3ca\"> </span>354.694<span class=\"_ _3ca\"> </span>VIG-<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>Z R<span class=\"_ _1\"></span>eal <span class=\"_ _1\"></span>Est<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _37d\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>147.640<span class=\"_ _3ca\"> </span>147.548<span class=\"_ _3ca\"> </span>V.I.<span class=\"_ _1\"></span>G. <span class=\"_ _1\"></span>ND<span class=\"_ _1\"></span>, a<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>.<span class=\"_ _119\"> </span>Tschechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _53\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>96.211<span class=\"_ _3ca\"> </span>99.386<span class=\"_ _3ca\"> </span>Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>ska<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>\u00f3<span class=\"_ _1\"></span>\u0142ka<span class=\"_ _1\"></span> z org<span class=\"_ _1\"></span>ani<span class=\"_ _1\"></span>cz<span class=\"_ _1\"></span>on\u0105<span class=\"_ _1\"></span> od<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>edz<span class=\"_ _1\"></span>ialn<span class=\"_ _1\"></span>o\u015b<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>i\u0105 Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>13.935<span class=\"_ _3ca\"> </span>18.256<span class=\"_ _3ca\"> </span>VIG B<span class=\"_ _3\"></span>efe<span class=\"_ _1\"></span>ktet<span class=\"_ _1\"></span>\u00e9s<span class=\"_ _1\"></span>i A<span class=\"_ _1\"></span>lap<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>ze<span class=\"_ _1\"></span>l\u0151 M<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>ya<span class=\"_ _1\"></span>ror<span class=\"_ _1\"></span>sz\u00e1<span class=\"_ _1\"></span>g Z\u00e1r<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>k\u00f6r\u0171<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>M\u0171<span class=\"_ _1\"></span>k\u00f6d<span class=\"_ _1\"></span>\u0151 R<span class=\"_ _1\"></span>\u00e9s<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>v\u00e9ny<span class=\"_ _1\"></span>t\u00e1<span class=\"_ _1\"></span>rsas<span class=\"_ _1\"></span>\u00e1g<span class=\"_ _1\"></span> Ung<span class=\"_ _1\"></span>arn <span class=\"_ _1b8\"> </span>B<span class=\"_ _1\"></span>udap<span class=\"_ _1\"></span>est<span class=\"_ _d\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>13.940<span class=\"_ _3ca\"> </span>8.415<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>FU<span class=\"_ _1\"></span>ND<span class=\"_ _1\"></span>, a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2b2\"> </span>Prag <span class=\"_ _379\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>273.607<span class=\"_ _3ca\"> </span>276.262<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Ho<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>s.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span>Slowakei <span class=\"_ _95\"> </span>Bratislava <span class=\"_ _6a\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>21.990<span class=\"_ _3ca\"> </span>21.905<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>HU <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _129\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>99.800<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>IT <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>Dig<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>al S<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1dd\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>6.916<span class=\"_ _3ca\"> </span>VIG M<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>orsz<span class=\"_ _1\"></span>\u00e1g B<span class=\"_ _3\"></span>efe<span class=\"_ _1\"></span>kte<span class=\"_ _1\"></span>t\u00e9<span class=\"_ _1\"></span>si Z<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>rtk<span class=\"_ _1\"></span>\u00f6r\u0171en<span class=\"_ _1\"></span> M\u0171k<span class=\"_ _1\"></span>\u00f6d<span class=\"_ _1\"></span>\u0151 R<span class=\"_ _1\"></span>\u00e9sz<span class=\"_ _1\"></span>v\u00e9n<span class=\"_ _1\"></span>t\u00e1<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>as\u00e1g<span class=\"_ _1\"></span> Ung<span class=\"_ _1\"></span>arn <span class=\"_ _1b8\"> </span>B<span class=\"_ _1\"></span>udap<span class=\"_ _1\"></span>est<span class=\"_ _d\"></span> 90,00<span class=\"_ _3ca\"> </span>55,00<span class=\"_ _3ca\"> </span>728.742<span class=\"_ _3ca\"> </span>197.606<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Of<span class=\"_ _1\"></span>fic<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>Slow<span class=\"_ _1\"></span>akei <span class=\"_ _95\"> </span>Bratislava <span class=\"_ _2e\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.950<span class=\"_ _3ca\"> </span>15.945<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Pr<span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>erti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> Bu<span class=\"_ _1\"></span>lg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ia A<span class=\"_ _1\"></span>D <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> Liq<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ation<span class=\"_ _1\"></span> <span class=\"_ _37e\"> </span>Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _20d\"> </span>S<span class=\"_ _1\"></span>ofia <span class=\"_ _178\"> </span>9<span class=\"_ _1\"></span>9,97<span class=\"_ _3ca\"> </span>99,97<span class=\"_ _3ca\"> </span>948<span class=\"_ _3ca\"> </span>1.084<span class=\"_ _3ca\"> </span>VIG R<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>aj<span class=\"_ _1\"></span>i\u0161\u0165o<span class=\"_ _1\"></span>vn<span class=\"_ _1\"></span>a, a<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _379\"> </span>T<span class=\"_ _1\"></span>schechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _1bc\"> </span>P<span class=\"_ _1\"></span>rag <span class=\"_ _379\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>294.932<span class=\"_ _3ca\"> </span>140.255<span class=\"_ _3ca\"> </span>VIG R<span class=\"_ _1\"></span>EA<span class=\"_ _1\"></span>L <span class=\"_ _1\"></span>EST<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>TE <span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>OO <span class=\"_ _af\"> </span>Serbien <span class=\"_ _13a\"> </span>B<span class=\"_ _1\"></span>elgrad <span class=\"_ _1f6\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.205<span class=\"_ _3ca\"> </span>10.672<span class=\"_ _3ca\"> </span>VIG T<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>rk<span class=\"_ _1\"></span>iye<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>oldin<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> B.<span class=\"_ _1\"></span>V.<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>Niederlande<span class=\"_ _1\"></span> <span class=\"_ _1dd\"> </span>A<span class=\"_ _1\"></span>msterdam <span class=\"_ _147\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>32.288<span class=\"_ _3ca\"> </span>32.288<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>ZP<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>s. <span class=\"_ _1\"></span>r. o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>Slow<span class=\"_ _1\"></span>akei <span class=\"_ _95\"> </span>Bratislava <span class=\"_ _2e\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>99,22<span class=\"_ _3ca\"> </span>21.228<span class=\"_ _3ca\"> </span>VIVE<span class=\"_ _1\"></span>CA<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ilig<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>36.649<span class=\"_ _3ca\"> </span>31.175<span class=\"_ _3ca\"> </span>WGP<span class=\"_ _1\"></span>V <span class=\"_ _1\"></span>Hol<span class=\"_ _1\"></span>din<span class=\"_ _1\"></span>g G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H <span class=\"_ _20c\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>106.537<span class=\"_ _3ca\"> </span>105.287<span class=\"_ _3ca\"> </span>WIBG<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Hold<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Co KG<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>\u00d6<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>terreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>80.193<span class=\"_ _3ca\"> </span>80.258<span class=\"_ _3ca\"> </span>WIBG<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oje<span class=\"_ _1\"></span>kten<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>klun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> Co <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> <span class=\"_ _10d\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _37f\"> </span>Wien<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>80.557<span class=\"_ _3ca\"> </span>80.191<span class=\"_ _3ca\"> </span>Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Osig<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ranj<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce Gr<span class=\"_ _1\"></span>oup <span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span> Bosnien<span class=\"_ _1\"></span>-Herzegowina <span class=\"_ _1d\"> </span>Ban<span class=\"_ _1\"></span>ja Luka 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>9.055<span class=\"_ _3ca\"> </span>8.898<span class=\"_ _3ca\"> </span>Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> o<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>je V<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>roup<span class=\"_ _1\"></span> dio<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>\u010dko d<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>\u0161t<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>a os<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Kroatien<span class=\"_ _1\"></span> <span class=\"_ _9b\"> </span>Zagreb<span class=\"_ _1\"></span> 97,82<span class=\"_ _3ca\"> </span>97,82<span class=\"_ _3ca\"> </span>68.322<span class=\"_ _3ca\"> </span>39.009<span class=\"_ _3ca\"> </span>WIE<span class=\"_ _1\"></span>NER<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>E <span class=\"_ _1\"></span>ak<span class=\"_ _1\"></span>cion<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ko d<span class=\"_ _1\"></span>ru\u0161<span class=\"_ _1\"></span>tv<span class=\"_ _1\"></span>o z<span class=\"_ _1\"></span>a reos<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>anj<span class=\"_ _1\"></span>e Serbien <span class=\"_ _13a\"> </span>Belg<span class=\"_ _1\"></span>rad 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>8.640<span class=\"_ _3ca\"> </span>7.305<span class=\"_ _3ca\"> </span>WIE<span class=\"_ _1\"></span>NER<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>T\u00c4D<span class=\"_ _1\"></span>TIS<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>HE<span class=\"_ _1\"></span> OSI<span class=\"_ _1\"></span>GUR<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>JE<span class=\"_ _1\"></span> ak<span class=\"_ _1\"></span>cion<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ko d<span class=\"_ _1\"></span>rus<span class=\"_ _1\"></span>tvo <span class=\"_ _1\"></span>za<span class=\"_ _1\"></span> o<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>je Serbien <span class=\"_ _13a\"> </span>Belg<span class=\"_ _1\"></span>rad 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>43.591<span class=\"_ _3ca\"> </span>39.289<span class=\"_ _3ca\"> </span>WIE<span class=\"_ _1\"></span>NER<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>T\u00c4D<span class=\"_ _1\"></span>TIS<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>HE<span class=\"_ _1\"></span> VER<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>ICHER<span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>NG <span class=\"_ _1\"></span>AG<span class=\"_ _1\"></span> Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien 97,75<span class=\"_ _3ca\"> </span>97,75<span class=\"_ _3ca\"> </span>670.369<span class=\"_ _3ca\"> </span>633.264<span class=\"_ _3ca\"> </span>Vollkonsolid<span class=\"_ _1\"></span>ierte <span class=\"_ _1\"></span>Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _7c\"> </span><span class=\"fs7\">Sitzl<span class=\"_ _1\"></span>and <span class=\"_ _1b5\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _9b\"> </span>A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>WIE<span class=\"_ _1\"></span>NER<span class=\"_ _1\"></span> T<span class=\"_ _1\"></span>OWA<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>ZYS<span class=\"_ _1\"></span>TW<span class=\"_ _1\"></span>O U<span class=\"_ _1\"></span>BE<span class=\"_ _1\"></span>ZP<span class=\"_ _1\"></span>IECZ<span class=\"_ _1\"></span>E\u0143 SP<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>K<span class=\"_ _1\"></span>CYJNA<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>IEN<span class=\"_ _1\"></span>NA<span class=\"_ _1\"></span> IN<span class=\"_ _1\"></span>SU<span class=\"_ _1\"></span>RA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> GROU<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>77.282<span class=\"_ _3ca\"> </span>43.631<span class=\"_ _3ca\"> </span>WIE<span class=\"_ _1\"></span>NER<span class=\"_ _1\"></span> VER<span class=\"_ _3\"></span>EIN B<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>STA<span class=\"_ _1\"></span>TTU<span class=\"_ _1\"></span>NG<span class=\"_ _1\"></span>S- U<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>D VER<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>CHER<span class=\"_ _1\"></span>UN<span class=\"_ _1\"></span>GSS<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>RVI<span class=\"_ _1\"></span>CE-<span class=\"_ _1\"></span>GES<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>LLS<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>HAF<span class=\"_ _1\"></span>T M.B.<span class=\"_ _1\"></span>H.<span class=\"_ _3ca\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.594<span class=\"_ _3ca\"> </span>2.116<span class=\"_ _3ca\"> </span>WI<span class=\"_ _1\"></span>LA G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1a2\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>37.473<span class=\"_ _3ca\"> </span>37.119<span class=\"_ _3ca\"> </span>WIN<span class=\"_ _1\"></span>O Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _104\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _37f\"> </span>W<span class=\"_ _1\"></span>ien <span class=\"_ _af\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>69.227<span class=\"_ _3ca\"> </span>64.713<span class=\"_ _3ca\"> </span>WN<span class=\"_ _1\"></span>H Li<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>afts<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>esit<span class=\"_ _1\"></span>z G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _33\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>6.791<span class=\"_ _3ca\"> </span>6.187<span class=\"_ _3ca\"> </span>Woh<span class=\"_ _1\"></span>nqu<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>er 1<span class=\"_ _1\"></span>1b <span class=\"_ _1\"></span>Im<span class=\"_ _1\"></span>mob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _5a\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>8.773<span class=\"_ _3ca\"> </span>Woh<span class=\"_ _1\"></span>nqu<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>er 1<span class=\"_ _1\"></span>2b <span class=\"_ _1\"></span>Im<span class=\"_ _1\"></span>mob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _5a\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>97,75<span class=\"_ _3ca\"> </span>13.641<span class=\"_ _3ca\"> </span>WSB<span class=\"_ _1\"></span>V B<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>eil<span class=\"_ _1\"></span>igun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>verw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o KG<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>50.192<span class=\"_ _3ca\"> </span>25.371<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>V B<span class=\"_ _1\"></span>eta <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>oh<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>din<span class=\"_ _1\"></span>g G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _1e0\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>97.800<span class=\"_ _3ca\"> </span>93.136<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>VA <span class=\"_ _1\"></span>Lieg<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ftb<span class=\"_ _1\"></span>esitz<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>56.160<span class=\"_ _3ca\"> </span>55.423<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>VB <span class=\"_ _1\"></span>Lieg<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ftb<span class=\"_ _1\"></span>esitz<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>41.738<span class=\"_ _3ca\"> </span>41.611<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>VC L<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>egen<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chaf<span class=\"_ _1\"></span>tb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>\u00d6sterreich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>21.352<span class=\"_ _3ca\"> </span>21.327<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>V Im<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ohold<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _37f\"> </span>W<span class=\"_ _1\"></span>ien <span class=\"_ _af\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>623.271<span class=\"_ _3ca\"> </span>582.027<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>V T<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>erst<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>\u00dfe<span class=\"_ _1\"></span> 91<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Co KG<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>81.453<span class=\"_ _3ca\"> </span>80.979<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>V V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rwa<span class=\"_ _1\"></span>ltu<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _54\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.367<span class=\"_ _3ca\"> </span>10.695<span class=\"_ _3ca\"> </span>1 <span class=\"_ _10\"> </span>Der Anteil am Kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>al en<span class=\"_ _d\"></span>tspricht dem Beherrschungsverh\u00e4l<span class=\"_ _d\"></span>tnis vor Ber\u00fccksichtigung etwaiger n<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>ht beherrschend<span class=\"_ _d\"></span>er Anteile. 2 <span class=\"_ _10\"> </span>Der Wert des angegebenen<span class=\"_ _a\"></span> Eigenk<span class=\"_ _1\"></span>apitals <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntspri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht den lokalen zuletzt vorliegenden <span class=\"_ _a\"></span>J<span class=\"_ _1\"></span>ahresabschl<span class=\"_ _a\"></span>\u00fcsse<span class=\"_ _1\"></span>n.<span class=\"_ _3ca\"> </span>At equity-ko<span class=\"_ _1\"></span>nsolidier<span class=\"_ _1\"></span>te Unterneh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _1d\"> </span><span class=\"fs7\">Sit<span class=\"_ _1\"></span>zland <span class=\"_ _1b8\"> </span>Si<span class=\"_ _1\"></span>tz <span class=\"_ _199\"> </span>Anteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bet<span class=\"_ _1\"></span>eili<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _32b\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _242\"> </span>Lin<span class=\"_ _1\"></span>z <span class=\"_ _28\"> </span>25<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>25,00<span class=\"_ _3ca\"> </span>21.515<span class=\"_ _3ca\"> </span>20.405<span class=\"_ _3ca\"> </span>Bet<span class=\"_ _1\"></span>eili<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>ohn<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Linz 25,00<span class=\"_ _3ca\"> </span>25,00<span class=\"_ _3ca\"> </span>245.881<span class=\"_ _3ca\"> </span>237.778<span class=\"_ _3ca\"> </span>CR<span class=\"_ _1\"></span>OWN<span class=\"_ _1\"></span>-WS<span class=\"_ _1\"></span>F s<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>l.<span class=\"_ _1\"></span> s.<span class=\"_ _1\"></span>r.o.<span class=\"_ _1\"></span> <span class=\"_ _37d\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _37e\"> </span>Prag <span class=\"_ _35a\"> </span>30,00<span class=\"_ _3ca\"> </span>30,00<span class=\"_ _3ca\"> </span>3.553<span class=\"_ _3ca\"> </span>7.740<span class=\"_ _3ca\"> </span>ERST<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span> d.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span>o. -<span class=\"_ _1\"></span> za<span class=\"_ _1\"></span> up<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>vlj<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>je<span class=\"_ _1\"></span> ob<span class=\"_ _1\"></span>vezn<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span> dob<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>ljn<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span> mi<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>vin<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kim f<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ma Kroatien<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Zagreb<span class=\"_ _1\"></span> 25,30<span class=\"_ _3ca\"> </span>25,30<span class=\"_ _3ca\"> </span>17.757<span class=\"_ _3ca\"> </span>16.131<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>a-W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>beg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>llsc<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ft m<span class=\"_ _1\"></span>.b<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>H. <span class=\"_ _25\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _29\"> </span>Wien <span class=\"_ _38\"> </span>33,00<span class=\"_ _3ca\"> </span>33,00<span class=\"_ _3ca\"> </span>145.504<span class=\"_ _3ca\"> </span>128.915<span class=\"_ _3ca\"> </span>\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>isch<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>kehr<span class=\"_ _1\"></span>sb\u00fc<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> Ak<span class=\"_ _1\"></span>tieng<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span>chaf<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Wien 36,58<span class=\"_ _3ca\"> </span>36,58<span class=\"_ _3ca\"> </span>22.998<span class=\"_ _3ca\"> </span>53.300<span class=\"_ _3ca\"> </span>Tow<span class=\"_ _1\"></span>arz<span class=\"_ _1\"></span>ys<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>o Ub<span class=\"_ _1\"></span>ezp<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>cze\u0144 W<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>aje<span class=\"_ _1\"></span>mn<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ch \u201eTU<span class=\"_ _1\"></span>W\"<span class=\"_ _1\"></span> Polen <span class=\"_ _239\"> </span>Warschau 52,16<span class=\"_ _3ca\"> </span>52,16<span class=\"_ _3ca\"> </span>68.580<span class=\"_ _3ca\"> </span>49.703<span class=\"_ _3ca\"> </span>VB<span class=\"_ _1\"></span>V - B<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Al<span class=\"_ _1\"></span>ters<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _242\"> </span>W<span class=\"_ _1\"></span>ien <span class=\"_ _38\"> </span>25,32<span class=\"_ _3ca\"> </span>25,32<span class=\"_ _3ca\"> </span>318.191<span class=\"_ _3ca\"> </span>311.808<span class=\"_ _3ca\"> </span>1 <span class=\"_ _10\"> </span>Der Anteil am Kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>al en<span class=\"_ _d\"></span>tspricht dem Beherrschungsverh\u00e4l<span class=\"_ _d\"></span>tnis vor Ber\u00fccksichtigung etwaiger n<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>ht beherrschend<span class=\"_ _d\"></span>er Anteile. 2 <span class=\"_ _10\"> </span>Der Wert des angegebenen<span class=\"_ _a\"></span> Eigenk<span class=\"_ _1\"></span>apitals <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntspri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht den lokalen zuletzt vorliegenden <span class=\"_ _a\"></span>J<span class=\"_ _1\"></span>ahresabschl<span class=\"_ _a\"></span>\u00fcsse<span class=\"_ _1\"></span>n. Nicht konsoli<span class=\"_ _1\"></span>dierte<span class=\"_ _1\"></span> Unterneh<span class=\"_ _1\"></span>men <span class=\"_ _380\"> </span><span class=\"fs7\">Sit<span class=\"_ _1\"></span>zland <span class=\"_ _17c\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _2c\"> </span>A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>\"As<span class=\"_ _1\"></span>sist<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e C<span class=\"_ _1\"></span>omp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y\" U<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>ssi<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Se<span class=\"_ _1\"></span>rvi<span class=\"_ _1\"></span>ce\"<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>LC<span class=\"_ _1\"></span> <span class=\"_ _1fc\"> </span>Ukraine <span class=\"_ _50\"> </span>K<span class=\"_ _1\"></span>iew <span class=\"_ _240\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>\"LI<span class=\"_ _1\"></span>FETR<span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>ST\"<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>td<span class=\"_ _1\"></span> <span class=\"_ _381\"> </span>Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _37d\"> </span>Sofia <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span>\"WIE<span class=\"_ _1\"></span>NE<span class=\"_ _1\"></span>R A<span class=\"_ _1\"></span>UT<span class=\"_ _1\"></span>O <span class=\"_ _1\"></span>CEN<span class=\"_ _1\"></span>TA<span class=\"_ _1\"></span>R\" <span class=\"_ _1\"></span>d.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span>o. <span class=\"_ _15a\"> </span>Bosnien<span class=\"_ _1\"></span>-Herzegowina <span class=\"_ _1e\"> </span>Banja Luka <span class=\"_ _76\"> </span>100,00<span class=\"_ _3ca\"> </span>AEG<span class=\"_ _1\"></span>ON <span class=\"_ _1\"></span>SER<span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>SP<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>OGRAN<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>CZO<span class=\"_ _1\"></span>N\u0104 <span class=\"_ _1\"></span>OD<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>OWIE<span class=\"_ _1\"></span>DZ<span class=\"_ _1\"></span>IAL<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>O\u015aCI\u0104<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span>Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _382\"> </span>100,00<span class=\"_ _3ca\"> </span>AEG<span class=\"_ _1\"></span>ON T<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>WAR<span class=\"_ _1\"></span>ZY<span class=\"_ _1\"></span>STW<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span> UB<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>ZPIE<span class=\"_ _1\"></span>CZ<span class=\"_ _1\"></span>E\u0143 <span class=\"_ _1\"></span>NA <span class=\"_ _1\"></span>\u017bY<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>IE <span class=\"_ _1\"></span>SP<span class=\"_ _1\"></span>\u00d3\u0141KA <span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>KCY<span class=\"_ _1\"></span>JNA<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>Polen <span class=\"_ _38\"> </span>Warschau <span class=\"_ _382\"> </span>100,00<span class=\"_ _3ca\"> </span>AIS <span class=\"_ _1\"></span>Se<span class=\"_ _1\"></span>rvi<span class=\"_ _1\"></span>s,<span class=\"_ _1\"></span> s.<span class=\"_ _1\"></span>r.o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _383\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Br\u00fc<span class=\"_ _1\"></span>nn <span class=\"_ _34\"> </span>98<span class=\"_ _1\"></span>,10<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>cion<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rsk<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>ru\u017e<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>vo z<span class=\"_ _1\"></span>a \u017e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>votn<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>osi<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>e Wi<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>\u00e4dti<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>odg<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>ca,<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a Ins<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up<span class=\"_ _3ca\"> </span>Monteneg<span class=\"_ _1\"></span>ro <span class=\"_ _329\"> </span>Podgorica <span class=\"_ _c6\"> </span>100,00<span class=\"_ _3ca\"> </span>Alf<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>VIG <span class=\"_ _1\"></span>K\u00f6z<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>et\u00edt<span class=\"_ _1\"></span>\u0151 <span class=\"_ _1\"></span>Zrt<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>Ung<span class=\"_ _1\"></span>arn <span class=\"_ _170\"> </span>Budapest <span class=\"_ _384\"> </span>90,00<span class=\"_ _3ca\"> </span>Amad<span class=\"_ _1\"></span>i G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _281\"> </span>Deu<span class=\"_ _1\"></span>tschland <span class=\"_ _242\"> </span>Wiesbaden <span class=\"_ _76\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>AQU<span class=\"_ _1\"></span>ILA<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>ana<span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _385\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>97,75<span class=\"_ _3ca\"> </span>ARE<span class=\"_ _1\"></span>AL<span class=\"_ _1\"></span>IS <span class=\"_ _1\"></span>Lieg<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ftsm<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _1b9\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>48,87<span class=\"_ _3ca\"> </span>Nicht konsoli<span class=\"_ _1\"></span>dierte<span class=\"_ _1\"></span> Unterneh<span class=\"_ _1\"></span>men <span class=\"_ _380\"> </span><span class=\"fs7\">S<span class=\"_ _1\"></span>itzl<span class=\"_ _1\"></span>and <span class=\"_ _17c\"> </span>Si<span class=\"_ _1\"></span>tz <span class=\"_ _2c\"> </span>Ant<span class=\"_ _1\"></span>eile <span class=\"_ _1\"></span>2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>arit<span class=\"_ _1\"></span>hm<span class=\"_ _1\"></span>eti<span class=\"_ _1\"></span>ca <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>g G<span class=\"_ _1\"></span>mbH<span class=\"_ _1\"></span> <span class=\"_ _282\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>98,31<span class=\"_ _3ca\"> </span>Auto<span class=\"_ _1\"></span> -<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>oly <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>. s<span class=\"_ _1\"></span> r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _386\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _2f\"> </span>9<span class=\"_ _1\"></span>8,10<span class=\"_ _3ca\"> </span>Auto<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>entr<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> Lu<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>\u00e1\u0161 <span class=\"_ _1\"></span>s.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _134\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik Wallachisch Meseritsch<span class=\"_ _1\"></span> 98,10<span class=\"_ _3ca\"> </span>AUT<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span>OVA<span class=\"_ _1\"></span> BR<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>.r<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _351\"> </span>Ts<span class=\"_ _1\"></span>chechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _37c\"> </span>B<span class=\"_ _1\"></span>r\u00fcnn <span class=\"_ _1a5\"> </span>98,10<span class=\"_ _3ca\"> </span>Auto<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>g SR<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>Rum\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _d\"></span> <span class=\"_ _62\"> </span>Bukarest<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>99,5<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>B&amp;A<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> Con<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>lti<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _24a\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>Moravsk<span class=\"_ _1\"></span>\u00e1 Ostrava<span class=\"_ _1\"></span> <span class=\"_ _20d\"> </span>48,45<span class=\"_ _3ca\"> </span>BEE<span class=\"_ _1\"></span>SA<span class=\"_ _1\"></span>FE <span class=\"_ _1\"></span>SP<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>OGRA<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>ZONA <span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>DP<span class=\"_ _1\"></span>OWIE<span class=\"_ _1\"></span>DZ<span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>LN<span class=\"_ _1\"></span>OS<span class=\"_ _1\"></span>CIA<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span>P<span class=\"_ _1\"></span>olen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _20c\"> </span>9<span class=\"_ _1\"></span>9,99<span class=\"_ _3ca\"> </span>Ben<span class=\"_ _1\"></span>ef<span class=\"_ _1\"></span>ia U<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>zpi<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>czeni<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>ka z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ogr<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>icz<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span> o<span class=\"_ _1\"></span>dpo<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>edz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>lnos<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ia <span class=\"_ _ad\"> </span>P<span class=\"_ _1\"></span>olen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _20c\"> </span>9<span class=\"_ _1\"></span>9,95<span class=\"_ _3ca\"> </span>Boh<span class=\"_ _1\"></span>emi<span class=\"_ _1\"></span>ka <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _79\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>\u017datec <span class=\"_ _1a\"> </span>100,00<span class=\"_ _3ca\"> </span>Boh<span class=\"_ _1\"></span>emi<span class=\"_ _1\"></span>ka <span class=\"_ _1\"></span>HY<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>O s.<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span>Ts<span class=\"_ _1\"></span>chechische Republik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>\u017datec <span class=\"_ _1a\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>BSA<span class=\"_ _1\"></span> +<span class=\"_ _1\"></span> OF<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>Germ<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y R<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Est<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mob<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>4 G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _358\"> </span>Deutschland <span class=\"_ _242\"> </span>Frankfurt am M<span class=\"_ _1\"></span>ain <span class=\"_ _147\"> </span>9<span class=\"_ _1\"></span>7,75<span class=\"_ _3ca\"> </span>Buls<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span> Tr<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ova <span class=\"_ _1\"></span>Med<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>zin<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>OOD<span class=\"_ _1\"></span> <span class=\"_ _2d0\"> </span>B<span class=\"_ _1\"></span>ulgarien <span class=\"_ _37d\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span>Cam<span class=\"_ _1\"></span>elo<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>Inf<span class=\"_ _1\"></span>orm<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>k un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Cons<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>lting<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span>chaf<span class=\"_ _1\"></span>t m<span class=\"_ _1\"></span>.b.<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b9\"> </span>\u00d6<span class=\"_ _a\"></span>sterre<span class=\"_ _1\"></span>ich <span class=\"_ _13c\"> </span>Wien <span class=\"_ _387\"> </span>92,86<span class=\"_ _3ca\"> </span>CARPA<span class=\"_ _3\"></span>THIA<span class=\"_ _1\"></span> PE<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>SII-<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>OCIET<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>TE <span class=\"_ _1\"></span>DE<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>DMI<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>STRA<span class=\"_ _1\"></span>RE<span class=\"_ _1\"></span> A <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span>DUR<span class=\"_ _1\"></span>IL<span class=\"_ _1\"></span>OR <span class=\"_ _1\"></span>DE <span class=\"_ _1\"></span>PEN<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>I P<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>VA<span class=\"_ _1\"></span>TE S<span class=\"_ _1\"></span>.A<span class=\"_ _1\"></span>. <span class=\"_ _1fb\"> </span>R<span class=\"_ _1\"></span>um\u00e4nien <span class=\"_ _62\"> </span>Floresti <span class=\"_ _12a\"> </span>100,00<span class=\"_ _3ca\"> </span>CARP<span class=\"_ _1\"></span>LU<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>r G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _162\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>97,<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span>CLA<span class=\"_ _1\"></span>IM<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>XPER<span class=\"_ _1\"></span>T S<span class=\"_ _1\"></span>ER<span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>CES<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>.R.<span class=\"_ _1\"></span>L.<span class=\"_ _1\"></span> <span class=\"_ _210\"> </span>Rum\u00e4n<span class=\"_ _1\"></span>ien <span class=\"_ _13c\"> </span>Bu<span class=\"_ _1\"></span>karest <span class=\"_ _328\"> </span>99,16<span class=\"_ _3ca\"> </span>Colo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> Ca<span class=\"_ _1\"></span>r, <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ole<span class=\"_ _1\"></span>\u010dn<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span> s r<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>\u010den<span class=\"_ _1\"></span>\u00edm<span class=\"_ _1\"></span> om<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>en\u00fdm<span class=\"_ _1\"></span> (<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span>r.o.<span class=\"_ _1\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _388\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>K\u00f6nig<span class=\"_ _1\"></span>gr\u00e4tz <span class=\"_ _178\"> </span>98<span class=\"_ _1\"></span>,10<span class=\"_ _3ca\"> </span>Com<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>a D<span class=\"_ _1\"></span>yst<span class=\"_ _1\"></span>ryb<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>cja <span class=\"_ _1\"></span>Sp.<span class=\"_ _1\"></span> z <span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> o.<span class=\"_ _1\"></span> <span class=\"_ _a3\"> </span>Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>99,97<span class=\"_ _3ca\"> </span>\u010cPP<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>erv<span class=\"_ _1\"></span>is, <span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _2d1\"> </span>Tschechische Republik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>Prag <span class=\"_ _29c\"> </span>100,00<span class=\"_ _3ca\"> </span>DBL<span class=\"_ _1\"></span>V <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span>DBR<span class=\"_ _1\"></span>-Li<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>aft<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>erw<span class=\"_ _1\"></span>altun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _90\"> </span>Deu<span class=\"_ _1\"></span>tschland <span class=\"_ _242\"> </span>Stuttgart <span class=\"_ _12a\"> </span>97,75<span class=\"_ _3ca\"> </span>DEL<span class=\"_ _1\"></span>OIS <span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>o. <span class=\"_ _31a\"> </span>Slowake<span class=\"_ _d\"></span>i <span class=\"_ _23c\"> </span>Bratislava <span class=\"_ _4a\"> </span>98,47<span class=\"_ _3ca\"> </span>Dom<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>c\u00ed p<span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>\u010de H<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>\u00e1 s.<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _1ab\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>Prerau<span class=\"_ _1\"></span> <span class=\"_ _44\"> </span>63,23<span class=\"_ _3ca\"> </span>DV <span class=\"_ _1\"></span>Ass<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>agem<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t E<span class=\"_ _1\"></span>AD<span class=\"_ _1\"></span> <span class=\"_ _b6\"> </span>Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _37d\"> </span>Sofia <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span>DV <span class=\"_ _1\"></span>CO<span class=\"_ _1\"></span>NSU<span class=\"_ _1\"></span>LTI<span class=\"_ _1\"></span>NG <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>OD <span class=\"_ _389\"> </span>Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _37d\"> </span>Sofia <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span>DV <span class=\"_ _1\"></span>Inv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span> EA<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span> <span class=\"_ _79\"> </span>B<span class=\"_ _1\"></span>ulgarien <span class=\"_ _37d\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>EBV<span class=\"_ _1\"></span>-L<span class=\"_ _1\"></span>easi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>scha<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span> m.<span class=\"_ _1\"></span>b.<span class=\"_ _1\"></span>H.<span class=\"_ _1\"></span> <span class=\"_ _21d\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _1b8\"> </span>W<span class=\"_ _1\"></span>ien <span class=\"_ _387\"> </span>47,90<span class=\"_ _3ca\"> </span>EKG U<span class=\"_ _1\"></span>W<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _b0\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Klagenfu<span class=\"_ _1\"></span>rt <span class=\"_ _1a9\"> </span>24,46<span class=\"_ _3ca\"> </span>Els<span class=\"_ _1\"></span>\u00f6 M<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>eszs<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>\u00fcgy<span class=\"_ _1\"></span>i H<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>oz<span class=\"_ _1\"></span>at Z<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>. <span class=\"_ _38a\"> </span>Ung<span class=\"_ _1\"></span>arn <span class=\"_ _170\"> </span>Budapest <span class=\"_ _384\"> </span>43,50<span class=\"_ _3ca\"> </span>ERST<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span> Biz<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>s\u00ed<span class=\"_ _1\"></span>t\u00e1si<span class=\"_ _1\"></span> Al<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>usz<span class=\"_ _1\"></span> Kf<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span>Ungarn <span class=\"_ _170\"> </span>Budap<span class=\"_ _1\"></span>est <span class=\"_ _14f\"> </span>88,78<span class=\"_ _3ca\"> </span>Eur<span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>ean<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> &amp; R<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce B<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>rs Lt<span class=\"_ _1\"></span>d.<span class=\"_ _1\"></span> <span class=\"_ _125\"> </span>Vereinigtes K\u00f6nigre<span class=\"_ _1\"></span>ich <span class=\"_ _21\"> </span>London<span class=\"_ _1\"></span> <span class=\"_ _328\"> </span>100,00<span class=\"_ _3ca\"> </span>EXP<span class=\"_ _1\"></span>ERTA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Sch<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nr<span class=\"_ _1\"></span>egu<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ierun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span>Ges<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chaft<span class=\"_ _1\"></span> mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _113\"> </span>\u00d6sterreich <span class=\"_ _13c\"> </span>Wien <span class=\"_ _387\"> </span>99,44<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>rtn<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _b0\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>48,8<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>Ser<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>s P<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _211\"> </span>T<span class=\"_ _1\"></span>schechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _1a5\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>For<span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>n l<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>ited<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>lity<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>any<span class=\"_ _1\"></span> \"<span class=\"_ _1\"></span>Int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>vestU<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ie\" <span class=\"_ _117\"> </span>Wei\u00dfru<span class=\"_ _1\"></span>ssland <span class=\"_ _32\"> </span>Minsk <span class=\"_ _fc\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>FRAN<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span> CA<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _ea\"> </span>Tschechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _2a\"> </span>K\u00f6niggr\u00e4tz<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>98,10<span class=\"_ _3ca\"> </span>GELU<span class=\"_ _1\"></span>P G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _1c9\"> </span>\u00d6<span class=\"_ _a\"></span>st<span class=\"_ _1\"></span>erreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>32,58<span class=\"_ _3ca\"> </span>GGV<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>roj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kt-Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _38b\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>53,7<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>Gla<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>s B<span class=\"_ _1\"></span>etei<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>igung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>altu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>\"Be<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>\" K<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _183\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>4<span class=\"_ _1\"></span>2,76<span class=\"_ _3ca\"> </span>GL<span class=\"_ _1\"></span>OBA<span class=\"_ _1\"></span>L A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ISTA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Cr<span class=\"_ _1\"></span>oat<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> dr<span class=\"_ _1\"></span>u\u0161t<span class=\"_ _1\"></span>vo <span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>og<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>i\u010d<span class=\"_ _1\"></span>eno<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>odg<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>o\u0161<span class=\"_ _1\"></span>\u0107u z<span class=\"_ _1\"></span>a u<span class=\"_ _1\"></span>slu<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>e <span class=\"_ _2da\"> </span>Kroatien<span class=\"_ _1\"></span> <span class=\"_ _82\"> </span>Zagreb<span class=\"_ _1\"></span> <span class=\"_ _38c\"> </span>49,46<span class=\"_ _3ca\"> </span>GL<span class=\"_ _1\"></span>OBA<span class=\"_ _1\"></span>L A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ISTA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>O.<span class=\"_ _1\"></span>O. B<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>OGRA<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span> <span class=\"_ _34d\"> </span>Serbien <span class=\"_ _50\"> </span>B<span class=\"_ _1\"></span>elgrad <span class=\"_ _217\"> </span>100,00<span class=\"_ _3ca\"> </span>Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l A<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>istan<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>eo<span class=\"_ _1\"></span>rgi<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>LLC<span class=\"_ _1\"></span> <span class=\"_ _b4\"> </span>Georgien <span class=\"_ _46\"> </span>T<span class=\"_ _1\"></span>iflis <span class=\"_ _2f\"> </span>95,00<span class=\"_ _3ca\"> </span>Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l A<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>istan<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e P<span class=\"_ _1\"></span>ols<span class=\"_ _1\"></span>ka <span class=\"_ _1\"></span>Sp<span class=\"_ _1\"></span>.z<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _235\"> </span>Polen <span class=\"_ _171\"> </span>Warschau <span class=\"_ _28\"> </span>99,99<span class=\"_ _3ca\"> </span>GL<span class=\"_ _1\"></span>OBA<span class=\"_ _1\"></span>L A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ISTA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ER<span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>CES<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>.r<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _1ff\"> </span>T<span class=\"_ _1\"></span>schechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _1a5\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>GL<span class=\"_ _1\"></span>OBA<span class=\"_ _1\"></span>L A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ISTA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ER<span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>CES<span class=\"_ _1\"></span> SR<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _38a\"> </span>Ru<span class=\"_ _1\"></span>m\u00e4nien <span class=\"_ _62\"> </span>Bukarest <span class=\"_ _328\"> </span>99,23<span class=\"_ _3ca\"> </span>GL<span class=\"_ _1\"></span>OBA<span class=\"_ _1\"></span>L A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ISTA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>OVA<span class=\"_ _1\"></span>KIA<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _156\"> </span>Slowakei<span class=\"_ _1\"></span> <span class=\"_ _46\"> </span>B<span class=\"_ _1\"></span>ratislava <span class=\"_ _4a\"> </span>99,22<span class=\"_ _3ca\"> </span>Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Exp<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _ea\"> </span>Tschechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _37c\"> </span>P<span class=\"_ _1\"></span>ardubitz <span class=\"_ _384\"> </span>9<span class=\"_ _1\"></span>8,10<span class=\"_ _3ca\"> </span>Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Pa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r B<span class=\"_ _1\"></span>esk<span class=\"_ _1\"></span>yd<span class=\"_ _1\"></span>y, s<span class=\"_ _1\"></span>.r<span class=\"_ _1\"></span>.o<span class=\"_ _1\"></span>. <span class=\"_ _21c\"> </span>T<span class=\"_ _1\"></span>schechische Repu<span class=\"_ _1\"></span>blik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _2f\"> </span>63,2<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Pa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r P\u00e9<span class=\"_ _1\"></span>\u010de,<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>.\u00fa<span class=\"_ _1\"></span>. <span class=\"_ _1ab\"> </span>Tschechische Republik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>Prag <span class=\"_ _38d\"> </span>63,23<span class=\"_ _3ca\"> </span>Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Pa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r Pr<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span>r.o.<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>Tschechische Repu<span class=\"_ _1\"></span>blik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _2f\"> </span>63,<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Pa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r Zd<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>av\u00ed,<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>.r.o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b6\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _38d\"> </span>63,23<span class=\"_ _3ca\"> </span>Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Pa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r, a<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>Prag <span class=\"_ _2f\"> </span>6<span class=\"_ _1\"></span>3,23<span class=\"_ _3ca\"> </span><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs2121\">Nicht konsoli<span class=\"_ _1\"></span>dierte<span class=\"_ _1\"></span> Unterneh<span class=\"_ _1\"></span>men <span class=\"_ _380\"> </span><span class=\"fs1c\">Sit<span class=\"_ _1\"></span>zland <span class=\"_ _17c\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _2c\"> </span>A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 hac ff58 fs27 fc5 sc0 ls4 ws0 gs2122\">1<span class=\"_ _3ca\"> </span></div><div class=\"c w28 h2d gs2123\"><div class=\"t m1 x0 h5f yaca ff5a fs1c fcb sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2124\">Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>Cen<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.r.o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _38e\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Pardu<span class=\"_ _1\"></span>bitz <span class=\"_ _384\"> </span>98,10<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2125\">Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>lga<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>JSC<span class=\"_ _1\"></span> <span class=\"_ _31c\"> </span>Bu<span class=\"_ _1\"></span>lgarien <span class=\"_ _37d\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2126\">Help<span class=\"_ _1\"></span>24 <span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>istan<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>l\u00e1t<span class=\"_ _1\"></span>olt<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ele<span class=\"_ _1\"></span>l\u0151<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>\u00e9g\u0171<span class=\"_ _1\"></span> T\u00e1<span class=\"_ _1\"></span>rsas<span class=\"_ _1\"></span>\u00e1g<span class=\"_ _1\"></span> <span class=\"_ _19e\"> </span>U<span class=\"_ _1\"></span>ngarn <span class=\"_ _170\"> </span>Bud<span class=\"_ _1\"></span>apest <span class=\"_ _14f\"> </span>90,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2127\">Hote<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Vol<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> Liqu<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _128\"> </span>K<span class=\"_ _1\"></span>roatien <span class=\"_ _82\"> </span>Zagreb<span class=\"_ _1\"></span> <span class=\"_ _38c\"> </span>97,82<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2128\">HOTE<span class=\"_ _1\"></span>LY<span class=\"_ _1\"></span> SR<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>\u00cd, <span class=\"_ _1\"></span>a.s.<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _2f\"> </span>9<span class=\"_ _1\"></span>7,28<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2129\">HORI<span class=\"_ _1\"></span>Z<span class=\"_ _1\"></span>ONT<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>al-,<span class=\"_ _1\"></span> T<span class=\"_ _1\"></span>eam<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> O<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ani<span class=\"_ _1\"></span>sat<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cklun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _9f\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>98,<span class=\"_ _1\"></span>29<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs212a\">Hyun<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ai H<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>ec s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _38f\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>K\u00f6nig<span class=\"_ _1\"></span>gr\u00e4tz <span class=\"_ _178\"> </span>98<span class=\"_ _1\"></span>,10<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs212b\">insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eX I<span class=\"_ _1\"></span>T G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _381\"> </span>\u00d6sterr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>98<span class=\"_ _1\"></span>,87<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs212c\">Int<span class=\"_ _1\"></span>erR<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>k I<span class=\"_ _1\"></span>nf<span class=\"_ _1\"></span>orma<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>k Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _224\"> </span>D<span class=\"_ _1\"></span>eutschland <span class=\"_ _242\"> </span>Wiesbaden<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs212d\">ITI<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>Spo<span class=\"_ _1\"></span>lk<span class=\"_ _1\"></span>a z<span class=\"_ _1\"></span> og<span class=\"_ _1\"></span>rani<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>zon<span class=\"_ _1\"></span>\u0105 od<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ied<span class=\"_ _1\"></span>zial<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ci\u0105 <span class=\"_ _1\"></span>spo<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ka <span class=\"_ _1\"></span>koma<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>yt<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span> <span class=\"_ _1aa\"> </span>Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>99,99<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs212e\">ITI<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>Sp.z<span class=\"_ _1\"></span>.o<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _281\"> </span>Polen <span class=\"_ _171\"> </span>Warschau <span class=\"_ _28\"> </span>99,99<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs212f\">Join<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>k Co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>any<span class=\"_ _1\"></span> \"<span class=\"_ _1\"></span>Cu<span class=\"_ _1\"></span>rati<span class=\"_ _1\"></span>o\"<span class=\"_ _1\"></span> <span class=\"_ _60\"> </span>Georgien <span class=\"_ _46\"> </span>Tiflis <span class=\"_ _38d\"> </span>90,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2130\">Join<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>k Ins<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>INN<span class=\"_ _1\"></span>ER <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>FE<span class=\"_ _1\"></span> - <span class=\"_ _1\"></span>Vie<span class=\"_ _1\"></span>nna<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> <span class=\"_ _35b\"> </span>N<span class=\"_ _1\"></span>ordmazedon<span class=\"_ _1\"></span>ien <span class=\"_ _158\"> </span>S<span class=\"_ _1\"></span>kopje <span class=\"_ _122\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2131\">K A <span class=\"_ _1\"></span>P <span class=\"_ _1\"></span>P A <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>P,<span class=\"_ _1\"></span> sp<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>s r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _1d6\"> </span>Ts<span class=\"_ _1\"></span>chechische Republik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>A<span class=\"_ _1\"></span>ussig <span class=\"_ _44\"> </span>98,10<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2132\">Kit<span class=\"_ _1\"></span>zb\u00fch<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r B<span class=\"_ _1\"></span>esta<span class=\"_ _1\"></span>ttu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>V Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _363\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Kitzb<span class=\"_ _1\"></span>\u00fchel <span class=\"_ _217\"> </span>97,75<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2133\">KUPA<span class=\"_ _1\"></span>LA<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>arus<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>n-Au<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span> Cl<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>Joi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>k In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e C<span class=\"_ _1\"></span>omp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _119\"> </span>W<span class=\"_ _1\"></span>ei\u00dfrussland <span class=\"_ _32\"> </span>Minsk <span class=\"_ _1a5\"> </span>98,26<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2134\">KW<span class=\"_ _1\"></span>C Ca<span class=\"_ _1\"></span>mpu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rri<span class=\"_ _1\"></span>chtu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sge<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>lls<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>t m<span class=\"_ _1\"></span>.b.<span class=\"_ _1\"></span>H.<span class=\"_ _1\"></span> <span class=\"_ _185\"> </span>\u00d6sterr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Klagenfu<span class=\"_ _1\"></span>rt <span class=\"_ _1a9\"> </span>48,87<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2135\">LD <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>verw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H <span class=\"_ _210\"> </span>\u00d6sterreich <span class=\"_ _13c\"> </span>Wien <span class=\"_ _387\"> </span>98,65<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2136\">Lead<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ies <span class=\"_ _1\"></span>II<span class=\"_ _1\"></span>.P<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate E<span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>ty M<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>lstan<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>sfin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ierun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _1de\"> </span>\u00d6sterr<span class=\"_ _d\"></span>eich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>21,59<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2137\">LiS<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>V Mu<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> Co<span class=\"_ _1\"></span> KG<span class=\"_ _1\"></span> <span class=\"_ _a3\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>42,<span class=\"_ _1\"></span>76<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2138\">Mai<span class=\"_ _1\"></span>n P<span class=\"_ _1\"></span>oin<span class=\"_ _1\"></span>t K<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u00edn <span class=\"_ _1\"></span>II.,<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>.s.<span class=\"_ _1\"></span> <span class=\"_ _2ce\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _2f\"> </span>9<span class=\"_ _1\"></span>7,28<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2139\">MEDI<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>INS<span class=\"_ _1\"></span>KI<span class=\"_ _1\"></span> CEN<span class=\"_ _1\"></span>TER<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>ME<span class=\"_ _1\"></span>RIM<span class=\"_ _1\"></span>ED<span class=\"_ _1\"></span> O<span class=\"_ _1\"></span>OD<span class=\"_ _1\"></span> <span class=\"_ _121\"> </span>Bulgarien <span class=\"_ _37d\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _387\"> </span>51,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs213a\">Mon<span class=\"_ _1\"></span>ey <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Mor<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>P\u00e9n<span class=\"_ _1\"></span>z\u00fcg<span class=\"_ _1\"></span>yi<span class=\"_ _1\"></span> T<span class=\"_ _1\"></span>an\u00e1<span class=\"_ _1\"></span>csa<span class=\"_ _1\"></span>d\u00f3<span class=\"_ _1\"></span> Z\u00e1<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>k\u00f6r<span class=\"_ _1\"></span>\u0171e<span class=\"_ _1\"></span>n M\u0171<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>\u00f6d<span class=\"_ _1\"></span>\u0151 R<span class=\"_ _1\"></span>\u00e9sz<span class=\"_ _1\"></span>v\u00e9n<span class=\"_ _1\"></span>yt<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>rsas<span class=\"_ _1\"></span>\u00e1g<span class=\"_ _1\"></span> <span class=\"_ _12a\"> </span>U<span class=\"_ _1\"></span>ngarn <span class=\"_ _170\"> </span>Bu<span class=\"_ _1\"></span>dapest <span class=\"_ _14f\"> </span>88,<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs213b\">Nad<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cia <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>is\u0165o<span class=\"_ _1\"></span>vn<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>OPERA<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>IVA<span class=\"_ _1\"></span> <span class=\"_ _d7\"> </span>Slow<span class=\"_ _1\"></span>akei <span class=\"_ _23c\"> </span>Bratislava <span class=\"_ _4a\"> </span>98,47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs213c\">OC P<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>OPER<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>IES<span class=\"_ _1\"></span> O<span class=\"_ _1\"></span>OD<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>Bulgarien <span class=\"_ _37d\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _387\"> </span>51,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs213d\">Pa<span class=\"_ _1\"></span>lais<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Hot<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lbe<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>ebs<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _390\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>97,7<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs213e\">PFG<span class=\"_ _1\"></span> Li<span class=\"_ _1\"></span>ege<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>tsb<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>irts<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>aftu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1b2\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _1b8\"> </span>Wien<span class=\"_ _1\"></span> <span class=\"_ _387\"> </span>73,42<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs213f\">POL<span class=\"_ _1\"></span>ISA <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>\u017bY<span class=\"_ _1\"></span>CIE<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>bez<span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>czeni<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sp.z<span class=\"_ _1\"></span>.o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _34d\"> </span>Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>99,97<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2140\">Priv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span> Jo<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>t-<span class=\"_ _1\"></span>sto<span class=\"_ _1\"></span>ck <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>any \"<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>WN <span class=\"_ _1\"></span>SER<span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span>\"<span class=\"_ _1\"></span> <span class=\"_ _22d\"> </span>Ukraine <span class=\"_ _50\"> </span>Kiew<span class=\"_ _1\"></span> <span class=\"_ _240\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2141\">PRO<span class=\"_ _1\"></span>FIT<span class=\"_ _1\"></span>OW<span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>SP<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>KCY<span class=\"_ _1\"></span>JNA<span class=\"_ _1\"></span> <span class=\"_ _c4\"> </span>Pole<span class=\"_ _d\"></span>n <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _53\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2142\">Ren<span class=\"_ _1\"></span>ais<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce H<span class=\"_ _1\"></span>ote<span class=\"_ _1\"></span>l R<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>lb<span class=\"_ _1\"></span>esitz<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _63\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _1b8\"> </span>Wien<span class=\"_ _1\"></span> <span class=\"_ _387\"> </span>40,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2143\">Ris<span class=\"_ _1\"></span>k C<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>t Bu<span class=\"_ _1\"></span>lg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>OOD<span class=\"_ _1\"></span> <span class=\"_ _ee\"> </span>Bu<span class=\"_ _1\"></span>lgarien <span class=\"_ _37d\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2144\">Ris<span class=\"_ _1\"></span>k C<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>t P<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>lsk<span class=\"_ _1\"></span>a S<span class=\"_ _1\"></span>p.z<span class=\"_ _1\"></span>.o<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _282\"> </span>Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _53\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2145\">RISK<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>CONSU<span class=\"_ _3\"></span>LT S<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cherh<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ko- <span class=\"_ _1\"></span>Man<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>atun<span class=\"_ _1\"></span>g G<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>llsc<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ft m<span class=\"_ _1\"></span>.b<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>H. <span class=\"_ _45\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2146\">Ris<span class=\"_ _1\"></span>k E<span class=\"_ _1\"></span>xpe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> Ri<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>k v<span class=\"_ _1\"></span>e Ha<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>r D<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>k Hiz<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>etl<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ri L<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>ited<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span>ket<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _fd\"> </span>T\u00fcrkei<span class=\"_ _1\"></span> <span class=\"_ _42\"> </span>Istanbu<span class=\"_ _1\"></span>l <span class=\"_ _12c\"> </span>98,<span class=\"_ _1\"></span>49<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2147\">Ris<span class=\"_ _1\"></span>k E<span class=\"_ _1\"></span>xpe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span>r.o.<span class=\"_ _1\"></span> <span class=\"_ _94\"> </span>Slowakei <span class=\"_ _23c\"> </span>Bratislava <span class=\"_ _38\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2148\">Ris<span class=\"_ _1\"></span>k L<span class=\"_ _1\"></span>ogi<span class=\"_ _1\"></span>cs <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>kob<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>g G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _a3\"> </span>\u00d6<span class=\"_ _d\"></span>sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2149\">sam<span class=\"_ _1\"></span>avu<span class=\"_ _1\"></span> s.<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _d4\"> </span>Slowakei<span class=\"_ _1\"></span> <span class=\"_ _46\"> </span>B<span class=\"_ _1\"></span>ratislava <span class=\"_ _4a\"> </span>98,47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs214a\">San<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>oriu<span class=\"_ _1\"></span>m A<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ia, <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _15c\"> </span>Tschechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _37c\"> </span>Karlsb<span class=\"_ _1\"></span>ad <span class=\"_ _243\"> </span>97,28<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs214b\">S.<span class=\"_ _1\"></span>C. R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>k C<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>sul<span class=\"_ _1\"></span>t &amp;<span class=\"_ _1\"></span> En<span class=\"_ _1\"></span>gin<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ering<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ro<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>nia <span class=\"_ _1\"></span>S.R<span class=\"_ _1\"></span>.L<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _262\"> </span>Rum\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _d\"></span> <span class=\"_ _62\"> </span>Bukarest<span class=\"_ _1\"></span> <span class=\"_ _1a9\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs214c\">S.<span class=\"_ _1\"></span>C. S<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>IET<span class=\"_ _1\"></span>ATE<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>TRA<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>ING<span class=\"_ _1\"></span> IN<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>IGURA<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>S.R<span class=\"_ _1\"></span>.L<span class=\"_ _1\"></span>. <span class=\"_ _58\"> </span>R<span class=\"_ _1\"></span>um\u00e4nien <span class=\"_ _62\"> </span>Bukarest<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>99<span class=\"_ _1\"></span>,16<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs214d\">Sen<span class=\"_ _1\"></span>ior<span class=\"_ _1\"></span>en R<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>eme<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>tzi<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>Be<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>ebsg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span> mb<span class=\"_ _1\"></span>H <span class=\"_ _2e9\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>97,7<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs214e\">se<span class=\"_ _1\"></span>rvi<span class=\"_ _1\"></span>cel<span class=\"_ _1\"></span>ine<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ont<span class=\"_ _1\"></span>act<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cent<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>tle<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s-G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _11a\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _1b8\"> </span>W<span class=\"_ _1\"></span>ien <span class=\"_ _387\"> </span>97,75<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs214f\">Sl<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>xp<span class=\"_ _1\"></span>erta<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>r.o.<span class=\"_ _1\"></span> <span class=\"_ _94\"> </span>Slowakei <span class=\"_ _23c\"> </span>Sillein <span class=\"_ _1a5\"> </span>98<span class=\"_ _1\"></span>,70<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2150\">So<span class=\"_ _1\"></span>leta<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ilig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>ltu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H <span class=\"_ _121\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>42<span class=\"_ _1\"></span>,76<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2151\">S.<span class=\"_ _1\"></span>O.S.<span class=\"_ _1\"></span>- E<span class=\"_ _1\"></span>XP<span class=\"_ _1\"></span>ERT<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span>o. <span class=\"_ _1\"></span>za<span class=\"_ _1\"></span> po<span class=\"_ _1\"></span>sl<span class=\"_ _1\"></span>ova<span class=\"_ _1\"></span>nj<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>retn<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>a <span class=\"_ _1ad\"> </span>Kroatien<span class=\"_ _1\"></span> <span class=\"_ _82\"> </span>Zagreb <span class=\"_ _5e\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2152\">Spa<span class=\"_ _1\"></span>rk<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>-Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>rvi<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span> m.<span class=\"_ _1\"></span>b.<span class=\"_ _1\"></span>H. <span class=\"_ _11b\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>9<span class=\"_ _1\"></span>7,75<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2153\">Sp\u00f3<span class=\"_ _1\"></span>\u0142dz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ln<span class=\"_ _1\"></span>ia U<span class=\"_ _1\"></span>s\u0142u<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span> VI<span class=\"_ _1\"></span>G E<span class=\"_ _1\"></span>KSP<span class=\"_ _1\"></span>ER<span class=\"_ _1\"></span>T <span class=\"_ _1\"></span>W <span class=\"_ _1\"></span>WAR<span class=\"_ _1\"></span>SZA<span class=\"_ _1\"></span>WIE<span class=\"_ _1\"></span> <span class=\"_ _2cd\"> </span>Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>99,97<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2154\">SUR<span class=\"_ _1\"></span>PM<span class=\"_ _1\"></span>O, <span class=\"_ _1\"></span>a.s<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _391\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _2f\"> </span>9<span class=\"_ _1\"></span>7,28<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2155\">TAU<span class=\"_ _1\"></span>RO<span class=\"_ _1\"></span>S C<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>l In<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Co K<span class=\"_ _1\"></span>G <span class=\"_ _64\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _1b8\"> </span>Wien<span class=\"_ _1\"></span> <span class=\"_ _387\"> </span>19,55<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2156\">TAU<span class=\"_ _1\"></span>RO<span class=\"_ _1\"></span>S C<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>l M<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>t G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _215\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>25,30<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2157\">Tel<span class=\"_ _1\"></span>eD<span class=\"_ _1\"></span>oc <span class=\"_ _1\"></span>Hold<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH <span class=\"_ _155\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>2<span class=\"_ _1\"></span>5,01<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs2158\">TGM<span class=\"_ _1\"></span>Z T<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>m G<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>ediz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tren<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _22d\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>39<span class=\"_ _1\"></span>,10<span class=\"_ _3ca\"> </span></div>Nicht konsoli<span class=\"_ _1\"></span>dierte<span class=\"_ _1\"></span> Unterneh<span class=\"_ _1\"></span>men <span class=\"_ _380\"> </span><span class=\"fs7\">S<span class=\"_ _1\"></span>itzl<span class=\"_ _1\"></span>and <span class=\"_ _17c\"> </span>Si<span class=\"_ _1\"></span>tz <span class=\"_ _2c\"> </span>Ant<span class=\"_ _1\"></span>eile <span class=\"_ _1\"></span>2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>TOG<span class=\"_ _1\"></span>ET<span class=\"_ _1\"></span>HER <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>CA <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>24,7<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>UAB<span class=\"_ _1\"></span> \"<span class=\"_ _1\"></span>Com<span class=\"_ _1\"></span>pen<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span> Lif<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Di<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ribu<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n\"<span class=\"_ _1\"></span> <span class=\"_ _2d0\"> </span>Litauen <span class=\"_ _170\"> </span>Vil<span class=\"_ _d\"></span>nius <span class=\"_ _1b6\"> </span>100,00<span class=\"_ _3ca\"> </span>UNI<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span>-E<span class=\"_ _1\"></span>rted <span class=\"_ _1\"></span>El<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>tas<span class=\"_ _1\"></span>sz<span class=\"_ _1\"></span>erv<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>\u00f6 K<span class=\"_ _1\"></span>orl<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>old <span class=\"_ _1\"></span>Fe<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>el\u00f6ss<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>\u00fc T<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>sag<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span>Un<span class=\"_ _1\"></span>garn <span class=\"_ _170\"> </span>Budap<span class=\"_ _1\"></span>est<span class=\"_ _d\"></span> <span class=\"_ _384\"> </span>88,78<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sb<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ro D<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span> Ign<span class=\"_ _1\"></span>az<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ial<span class=\"_ _1\"></span>a G<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ells<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ft m<span class=\"_ _1\"></span>.b<span class=\"_ _1\"></span>.H.<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>47,90<span class=\"_ _3ca\"> </span>VEN<span class=\"_ _1\"></span>PA<span class=\"_ _1\"></span>CE G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>. K<span class=\"_ _1\"></span>G <span class=\"_ _6d\"> </span>Deu<span class=\"_ _1\"></span>tschland <span class=\"_ _242\"> </span>K\u00f6ln <span class=\"_ _131\"> </span>23,53<span class=\"_ _3ca\"> </span>Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>l Un<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ters<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _34d\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _1b8\"> </span>Wien<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>VIEN<span class=\"_ _1\"></span>NA<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>OWS<span class=\"_ _1\"></span>ZE<span class=\"_ _1\"></span>CH<span class=\"_ _1\"></span>NE <span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>OWAR<span class=\"_ _1\"></span>ZY<span class=\"_ _1\"></span>STW<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span> EMER<span class=\"_ _3\"></span>YTA<span class=\"_ _1\"></span>LNE<span class=\"_ _1\"></span> SP<span class=\"_ _1\"></span>\u00d3\u0141K<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> AK<span class=\"_ _1\"></span>CY<span class=\"_ _1\"></span>JNA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>VIENN<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> IN<span class=\"_ _1\"></span>SURA<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span> GROU<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span> Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>vies<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>ova<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>cen<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H <span class=\"_ _15a\"> </span>\u00d6<span class=\"_ _a\"></span>sterre<span class=\"_ _1\"></span>ich <span class=\"_ _13c\"> </span>Wien <span class=\"_ _387\"> </span>98,87<span class=\"_ _3ca\"> </span>VIG A<span class=\"_ _1\"></span>M<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>l E<span class=\"_ _1\"></span>stat<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>. <span class=\"_ _ed\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _29c\"> </span>100,00<span class=\"_ _3ca\"> </span>VIG A<span class=\"_ _1\"></span>M<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>erv<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ces <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _389\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span>VIG M<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ce SR<span class=\"_ _3\"></span>L <span class=\"_ _b1\"> </span>R<span class=\"_ _1\"></span>um\u00e4nien <span class=\"_ _62\"> </span>Bukarest<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>99<span class=\"_ _1\"></span>,16<span class=\"_ _3ca\"> </span>VIG p<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rm p<span class=\"_ _1\"></span>art<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _25a\"> </span>\u00d6sterr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Po<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>d/R<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> Ho<span class=\"_ _1\"></span>ldi<span class=\"_ _1\"></span>ng B<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>V.<span class=\"_ _1\"></span> <span class=\"_ _363\"> </span>Nied<span class=\"_ _1\"></span>erlande<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>Amsterd<span class=\"_ _1\"></span>am <span class=\"_ _50\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>PO<span class=\"_ _1\"></span>LS<span class=\"_ _1\"></span>KA R<span class=\"_ _1\"></span>EA<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> ES<span class=\"_ _1\"></span>TAT<span class=\"_ _1\"></span>E <span class=\"_ _1\"></span>SP\u00d3<span class=\"_ _1\"></span>\u0141KA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Z OGR<span class=\"_ _3\"></span>ANIC<span class=\"_ _1\"></span>Z<span class=\"_ _1\"></span>ONA<span class=\"_ _1\"></span> ODP<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>WI<span class=\"_ _1\"></span>ED<span class=\"_ _1\"></span>ZIA<span class=\"_ _1\"></span>LNO<span class=\"_ _1\"></span>SC<span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span> <span class=\"_ _42\"> </span>Polen <span class=\"_ _38\"> </span>Warschau <span class=\"_ _28\"> </span>99,9<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>ria <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>OOD<span class=\"_ _1\"></span> <span class=\"_ _ee\"> </span>B<span class=\"_ _1\"></span>ulgarien <span class=\"_ _37d\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>es S<span class=\"_ _1\"></span>hq<span class=\"_ _1\"></span>ip<span class=\"_ _1\"></span>eri <span class=\"_ _1\"></span>Sh.<span class=\"_ _1\"></span>p.K<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _244\"> </span>Alb<span class=\"_ _1\"></span>anien <span class=\"_ _a5\"> </span>Tirana <span class=\"_ _23f\"> </span>8<span class=\"_ _1\"></span>9,52<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>es U<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>ain<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>LL<span class=\"_ _1\"></span>C <span class=\"_ _73\"> </span>Ukr<span class=\"_ _d\"></span>aine<span class=\"_ _1\"></span> <span class=\"_ _30\"> </span>K<span class=\"_ _1\"></span>iew <span class=\"_ _114\"> </span>89,5<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>VIG/<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>-QUA<span class=\"_ _1\"></span>DRA<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span> T<span class=\"_ _1\"></span>OWA<span class=\"_ _1\"></span>RZ<span class=\"_ _1\"></span>YST<span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>O FU<span class=\"_ _1\"></span>ND<span class=\"_ _1\"></span>US<span class=\"_ _1\"></span>ZY <span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>VE<span class=\"_ _1\"></span>STY<span class=\"_ _1\"></span>CY<span class=\"_ _1\"></span>JNY<span class=\"_ _1\"></span>CH <span class=\"_ _1\"></span>SP<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>AK<span class=\"_ _1\"></span>CY<span class=\"_ _1\"></span>JNA<span class=\"_ _1\"></span> <span class=\"_ _95\"> </span>Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>50,99<span class=\"_ _3ca\"> </span>V\u00d6B <span class=\"_ _1\"></span>Di<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>kt <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>agen<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _392\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Graz <span class=\"_ _38d\"> </span>48,87<span class=\"_ _3ca\"> </span>Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>sche<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>Le<span class=\"_ _1\"></span>asin<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>97,75<span class=\"_ _3ca\"> </span>Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>Be<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sbe<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ieb<span class=\"_ _1\"></span>e Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _6c\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Kramsach<span class=\"_ _1\"></span> <span class=\"_ _20c\"> </span>97<span class=\"_ _1\"></span>,75<span class=\"_ _3ca\"> </span>WSB<span class=\"_ _1\"></span>V B<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>eil<span class=\"_ _1\"></span>igun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>verw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _215\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>97,75<span class=\"_ _3ca\"> </span>zuu<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span>r.o.<span class=\"_ _1\"></span> <span class=\"_ _e7\"> </span>Slowakei<span class=\"_ _1\"></span> <span class=\"_ _46\"> </span>B<span class=\"_ _1\"></span>ratislava <span class=\"_ _4a\"> </span>98,47<span class=\"_ _3ca\"> </span>1 <span class=\"_ _10\"> </span>Der Anteil am Kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>al en<span class=\"_ _d\"></span>tspricht dem Beherrschungsverh\u00e4l<span class=\"_ _d\"></span>tnis vor Ber\u00fccksichtigung etwaiger n<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>ht beherrschend<span class=\"_ _d\"></span>er Anteile. Fusionierte<span class=\"_ _1\"></span> Gesells<span class=\"_ _1\"></span>chaften<span class=\"_ _1\"></span> <span class=\"_ _fe\"> </span><span class=\"fs7\">Si<span class=\"_ _1\"></span>tzland <span class=\"_ _76\"> </span>Sit<span class=\"_ _1\"></span>z <span class=\"_ _12c\"> </span>Fusionszeitpu<span class=\"_ _1\"></span>nkt <span class=\"_ _198\"> </span>A<span class=\"_ _1\"></span>ufnehmende Gesell<span class=\"_ _1\"></span>schaft<span class=\"_ _1\"></span> </span>VIG <span class=\"_ _1\"></span>Hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ary<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Hold<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>.V.<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>Niederlande<span class=\"_ _1\"></span> <span class=\"_ _7b\"> </span>Den<span class=\"_ _1\"></span> Haag <span class=\"_ _1bf\"> </span>31.1.2023<span class=\"_ _3ca\"> </span>VIG Magyaro<span class=\"_ _1\"></span>rsz\u00e1g B<span class=\"_ _1\"></span>efektet\u00e9si Z\u00e1rtk\u00f6r\u0171en M\u0171k\u00f6d\u0151 R<span class=\"_ _1\"></span>\u00e9szv\u00e9nt\u00e1rsas\u00e1g<span class=\"_ _1\"></span> VIG <span class=\"_ _1\"></span>Hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ary<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Hold<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>II<span class=\"_ _1\"></span> B.<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>. <span class=\"_ _27\"> </span>Nied<span class=\"_ _1\"></span>erlande <span class=\"_ _13a\"> </span>Den Haag <span class=\"_ _1bf\"> </span>31.<span class=\"_ _1\"></span>1.2023<span class=\"_ _3ca\"> </span>VIG Magyaro<span class=\"_ _1\"></span>rsz\u00e1g B<span class=\"_ _1\"></span>efektet\u00e9si Z\u00e1rtk\u00f6r\u0171en M\u0171k\u00f6d\u0151 R<span class=\"_ _1\"></span>\u00e9szv\u00e9nt\u00e1rsas\u00e1g<span class=\"_ _1\"></span> Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ki I<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>ti A<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>istan<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>OOD<span class=\"_ _1\"></span> <span class=\"_ _393\"> </span>Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _d5\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _14a\"> </span>19.5.2023<span class=\"_ _3ca\"> </span>VIG Properti<span class=\"_ _1\"></span>es Bulgaria A<span class=\"_ _1\"></span>D",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "Verbindlichk<span class=\"_ _1\"></span>eiten<span class=\"_ _1\"></span> <span class=\"_ _2bc\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>2.981.684<span class=\"_ _3ca\"> </span>3.467.44<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2bd\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2be\"> </span>306.881<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _16d\"> </span>579.908<span class=\"_ _3ca\"> </span>593.118<span class=\"_ _3ca\"> </span>Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2bf\"> </span>198.398<span class=\"_ _3ca\"> </span>183.126<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>587.214<span class=\"_ _3ca\"> </span>558.020<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _97\"> </span>1.851<span class=\"_ _3ca\"> </span>3.191<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _2c0\"> </span>1.296<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>555<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>2.983.53<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>3.470.63<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs163d\">5.2.<span class=\"ff5b\"> </span>Nutzu<span class=\"_ _a\"></span>ngsart </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs163e\">Nutzungsa<span class=\"_ _1\"></span>rt <span class=\"_ _29a\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs163f\">31.12.20<span class=\"_ _1\"></span>22 </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1640\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1641\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1642\">Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _315\"> </span>470.950<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1643\">482.841<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1644\">Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _28b\"> </span>449.558<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1645\">461.378<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1646\">Verm<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>etet <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>Ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>easi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _279\"> </span>21.392<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1647\">21.463<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1648\">Sac<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _316\"> </span>148.209<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1649\">125.851<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs164a\">Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _28b\"> </span>137.651<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs164b\">118.501<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs164c\">Verm<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>etet <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>Ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>easi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _279\"> </span>10.558<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs164d\">7.350<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs164e\">Summe <span class=\"_ _267\"> </span>619.159<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs164f\">608.692<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gs1722\">8.<span class=\"_ _7\"> </span>FINANZIEL<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>E <span class=\"_ _a\"></span>VERBI<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>DLICHKEIT<span class=\"_ _d\"></span>EN<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1723\">Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _30f\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1724\">31.12.20<span class=\"_ _1\"></span>22 </div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1725\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1726\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1727\">Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _323\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1728\">1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1729\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _324\"> </span>306.881<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs172a\">343.898<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs172b\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _24c\"> </span>579.908<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs172c\">593.118<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs172d\">Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _325\"> </span>198.398<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs172e\">183.126<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs172f\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _2d6\"> </span>1.296<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1730\">2.619<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1731\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _319\"> </span>555<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1732\">572<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1733\">Summe <span class=\"_ _2c1\"> </span>2.396.32<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1734\">2.912.61<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1735\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _1cf\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23 </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1736\">Nachrangige <span class=\"_ _1\"></span>Verbind-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1737\">lichkei<span class=\"_ _1\"></span>ten (inkl.<span class=\"_ _1\"></span> Zinsen)<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1738\">Verbindlichkeit<span class=\"_ _1\"></span>en </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1739\">gegen\u00fcber K<span class=\"_ _1\"></span>redit<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs173a\">institute<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs173b\">Andere f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>le </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs173c\">Verbindlichkeit<span class=\"_ _1\"></span>en*<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs173d\"><div class=\"t m2 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs173e\">Buch<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>1.789.2<span class=\"_ _1\"></span>81<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs173f\">343.898<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1740\">777.111<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1741\">Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>swirk<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>er\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>deru<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _cc\"> </span>-546.812<span class=\"_ _1b8\"> </span>-<span class=\"_ _1\"></span>42.113<span class=\"_ _241\"> </span>-40.215<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1742\">Einz<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _26e\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1743\">23<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1744\">509<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1745\">Aus<span class=\"_ _1\"></span>zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f7\"> </span>-469.987<span class=\"_ _13c\"> </span>-37.719<span class=\"_ _241\"> </span>-35.0<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1746\">Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Zin<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>-76.<span class=\"_ _1\"></span>825<span class=\"_ _23c\"> </span>-4.417<span class=\"_ _17c\"> </span>-5.6<span class=\"_ _1\"></span>30<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1747\">Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>wirk<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _b4\"> </span>66.81<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1748\">5.096<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1749\">42.159<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs174a\">Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2ab\"> </span>67.382<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs174b\">5.096<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs174c\">60.980<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs174d\">Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _320\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs174e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs174f\">-2.621<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1750\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1751\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1752\">-21.760<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1753\">Umb<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>chun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1754\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1755\">8.643<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1756\">Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s\u00e4n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2b4\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1757\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1758\">-442<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1759\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1c9\"> </span>-5<span class=\"_ _1\"></span>68<span class=\"_ _243\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs175a\">-2.641<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs175b\">Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _326\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs175c\">306.881<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs175d\">779.055<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs175e\">*Enthalten si<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span> Verbind<span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>ichkeiten f\u00fcr derivative Gesch\u00e4fte au<span class=\"_ _a\"></span>s F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ierungsverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten, ander<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Finanzierungsverbin<span class=\"_ _a\"></span>dl<span class=\"_ _1\"></span>ichkeiten sowie <span class=\"_ _a\"></span>Leasi<span class=\"_ _1\"></span>ngverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten. </div><div class=\"t m2 h2c ff58 fs12 fc9 sc0 ls4 ws0 gs175f\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _1cf\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>22 </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1760\">Nachrangige <span class=\"_ _1\"></span>Verbind-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1761\">lichkei<span class=\"_ _1\"></span>ten (inkl.<span class=\"_ _1\"></span> Zinsen)<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1762\">Verbindlichkeit<span class=\"_ _1\"></span>en </div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1763\">gegen\u00fcber K<span class=\"_ _1\"></span>redit<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1764\">institute<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1765\">Andere f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>le </div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1766\">Verbindlichkeit<span class=\"_ _1\"></span>en*<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1767\"><div class=\"t m2 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1768\">Buch<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>1.493.5<span class=\"_ _1\"></span>99<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1769\">351.087<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs176a\">776.708<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs176b\">Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>swirk<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>er\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>deru<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _244\"> </span>223.666<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs176c\">-12.59<span class=\"_ _1\"></span>9<span class=\"_ _194\"> </span>-4<span class=\"_ _1\"></span>0.116<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs176d\">Einz<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _270\"> </span>500.000<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs176e\">55.007<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs176f\">13.000<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1770\">Aus<span class=\"_ _1\"></span>zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f7\"> </span>-215.600<span class=\"_ _13c\"> </span>-63.117<span class=\"_ _241\"> </span>-46.9<span class=\"_ _1\"></span>30<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1771\">Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Zin<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>-60.<span class=\"_ _1\"></span>734<span class=\"_ _23c\"> </span>-4.489<span class=\"_ _17c\"> </span>-6.1<span class=\"_ _1\"></span>86<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1772\">Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>wirk<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _b4\"> </span>72.01<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1773\">5.410<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1774\">40.519<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1775\">Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2ab\"> </span>71.327<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1776\">5.410<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1777\">38.324<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1778\">Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _320\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1779\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs177a\">-607<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs177b\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs177c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs177d\">3.160<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs177e\">Umb<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>chun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs177f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1780\">-1.823<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1781\">Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s\u00e4n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2b4\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1782\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1783\">62<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1784\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _327\"> </span>689<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1785\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1786\">1.403<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1787\">Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _326\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1788\">343.898<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1789\">777.111<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs178a\">*Enthalten si<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span> Verbind<span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>ichkeiten f\u00fcr derivative Gesch\u00e4fte au<span class=\"_ _a\"></span>s F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ierungsverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten, ander<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Finanzierungsverbin<span class=\"_ _a\"></span>dl<span class=\"_ _1\"></span>ichkeiten sowie <span class=\"_ _a\"></span>Leasi<span class=\"_ _1\"></span>ngverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten. </div>9.<span class=\"ff5b\"> </span>DET<span class=\"_ _a\"></span>AILS ZUR<span class=\"_ _d\"></span> KONZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERLU<span class=\"_ _a\"></span>STRECHNUNG Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span><span class=\"fs1c\">\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _e0\"> </span>Tschechische Re<span class=\"_ _1\"></span>publik<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _af\"> </span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>weiter<span class=\"_ _1\"></span>te CEE </span>  <span class=\"_ _92\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>1.010.854<span class=\"_ _3ca\"> </span>-740.6<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>183.108<span class=\"_ _3ca\"> </span>-15.72<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>130.074<span class=\"_ _3ca\"> </span>-14.84<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>293.611<span class=\"_ _3ca\"> </span>-13.88<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 450.204<span class=\"_ _3ca\"> </span>422.286<span class=\"_ _3ca\"> </span>91.970<span class=\"_ _3ca\"> </span>81.789<span class=\"_ _3ca\"> </span>61.016<span class=\"_ _3ca\"> </span>43.256<span class=\"_ _3ca\"> </span>186.751<span class=\"_ _3ca\"> </span>144.147<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-36<span class=\"_ _3ca\"> </span>-3.953<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-87<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>158<span class=\"_ _3ca\"> </span>420<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-1.6<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span>-59.305<span class=\"_ _3ca\"> </span>-12.345<span class=\"_ _3ca\"> </span>-1.016<span class=\"_ _3ca\"> </span>-1.058<span class=\"_ _3ca\"> </span>-502<span class=\"_ _3ca\"> </span>-41.948<span class=\"_ _3ca\"> </span>-20.357<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>562.383<span class=\"_ _3ca\"> </span>-1.099.66<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>103.483<span class=\"_ _3ca\"> </span>-96.406<span class=\"_ _3ca\"> </span>70.117<span class=\"_ _3ca\"> </span>-57.600<span class=\"_ _3ca\"> </span>148.650<span class=\"_ _3ca\"> </span>-138.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _328\"> </span>450.961<span class=\"_ _3ca\"> </span>-1.166.37<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>85.029<span class=\"_ _3ca\"> </span>-100.775<span class=\"_ _3ca\"> </span>46.694<span class=\"_ _3ca\"> </span>-23.533<span class=\"_ _3ca\"> </span>139.636<span class=\"_ _3ca\"> </span>-164.139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>13.106<span class=\"_ _3ca\"> </span>-120.577<span class=\"_ _3ca\"> </span>7.726<span class=\"_ _3ca\"> </span>-5.807<span class=\"_ _3ca\"> </span>37.271<span class=\"_ _3ca\"> </span>-35.587<span class=\"_ _3ca\"> </span>14.103<span class=\"_ _3ca\"> </span>-23.075<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 26.252<span class=\"_ _3ca\"> </span>18.701<span class=\"_ _3ca\"> </span>-1.040<span class=\"_ _3ca\"> </span>105<span class=\"_ _3ca\"> </span>339<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>226<span class=\"_ _3ca\"> </span>2.918<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>84.590<span class=\"_ _3ca\"> </span>69.487<span class=\"_ _3ca\"> </span>535<span class=\"_ _3ca\"> </span>511<span class=\"_ _3ca\"> </span>682<span class=\"_ _3ca\"> </span>312<span class=\"_ _3ca\"> </span>5.446<span class=\"_ _3ca\"> </span>4.354<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-58.338<span class=\"_ _3ca\"> </span>-51.073<span class=\"_ _3ca\"> </span>-1.575<span class=\"_ _3ca\"> </span>-407<span class=\"_ _3ca\"> </span>-344<span class=\"_ _3ca\"> </span>-288<span class=\"_ _3ca\"> </span>-5.302<span class=\"_ _3ca\"> </span>-2.033<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>323<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1b5\"> </span>-<span class=\"_ _1\"></span>48.237<span class=\"_ _3ca\"> </span>-44.86<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-2.935<span class=\"_ _3ca\"> </span>-1.911<span class=\"_ _3ca\"> </span>-1.012<span class=\"_ _3ca\"> </span>-1.134<span class=\"_ _3ca\"> </span>-8.276<span class=\"_ _3ca\"> </span>-4.374<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -8.637<span class=\"_ _3ca\"> </span>-4.486<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>-1.691<span class=\"_ _3ca\"> </span>-1.898<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-57<span class=\"_ _3ca\"> </span>-4<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _a9\"> </span>-778<span class=\"_ _3ca\"> </span>-818<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-466<span class=\"_ _3ca\"> </span>-350<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> -35.287<span class=\"_ _3ca\"> </span>-35.989<span class=\"_ _3ca\"> </span>-1.224<span class=\"_ _3ca\"> </span>-1.131<span class=\"_ _3ca\"> </span>-1.500<span class=\"_ _3ca\"> </span>-612<span class=\"_ _3ca\"> </span>-6.397<span class=\"_ _3ca\"> </span>-3.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>-1.71<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.561<span class=\"_ _3ca\"> </span>-1.506<span class=\"_ _3ca\"> </span>-979<span class=\"_ _3ca\"> </span>-297<span class=\"_ _3ca\"> </span>-174<span class=\"_ _3ca\"> </span>-961<span class=\"_ _3ca\"> </span>-750<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>2.768<span class=\"_ _3ca\"> </span>-5.485<span class=\"_ _3ca\"> </span>-6.174<span class=\"_ _3ca\"> </span>-788<span class=\"_ _3ca\"> </span>-679<span class=\"_ _3ca\"> </span>-2.779<span class=\"_ _3ca\"> </span>-2.459<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-7.634<span class=\"_ _3ca\"> </span>-7.286<span class=\"_ _3ca\"> </span>-5.101<span class=\"_ _3ca\"> </span>-3.834<span class=\"_ _3ca\"> </span>-411<span class=\"_ _3ca\"> </span>-398<span class=\"_ _3ca\"> </span>-3.333<span class=\"_ _3ca\"> </span>-3.282<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>154<span class=\"_ _3ca\"> </span>496<span class=\"_ _3ca\"> </span>-29<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>590<span class=\"_ _3ca\"> </span>896<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>G<span class=\"_ _1\"></span>ruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _216\"> </span>Konsolidie<span class=\"_ _1\"></span>rung <span class=\"_ _71\"> </span>G<span class=\"_ _1\"></span>esamt 2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>274.198<span class=\"_ _3ca\"> </span>30.784<span class=\"_ _3ca\"> </span>50.780<span class=\"_ _3ca\"> </span>-8.756<span class=\"_ _bd\"> </span><span class=\"fc5\">-49.55<span class=\"_ _1\"></span>7<span class=\"_ _bd\"> </span></span>-46.640<span class=\"_ _be\"> </span><span class=\"fc5\">1.893.068<span class=\"_ _3ca\"> </span></span>-809.6<span class=\"_ _1\"></span>96<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 89.306<span class=\"_ _3ca\"> </span>29.870<span class=\"_ _3ca\"> </span>53.210<span class=\"_ _3ca\"> </span>26.355<span class=\"_ _3ca\"> </span>-36.656<span class=\"_ _236\"> </span><span class=\"fc9\">-32.<span class=\"_ _1\"></span>806<span class=\"_ _14d\"> </span></span>895.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>714.897<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-41<span class=\"_ _145\"> </span><span class=\"fc9\">-123<span class=\"_ _51\"> </span></span>0<span class=\"_ _3ca\"> </span>-500<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>80<span class=\"_ _3ca\"> </span>-4.242<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-2.8<span class=\"_ _1\"></span>80<span class=\"_ _bd\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.327<span class=\"_ _1b0\"> </span></span>3.444<span class=\"_ _3ca\"> </span>-5.435<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-56.484<span class=\"_ _1f\"> </span><span class=\"fc9\">-104.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>187.813<span class=\"_ _3ca\"> </span>19.364<span class=\"_ _3ca\"> </span>-5.874<span class=\"_ _236\"> </span><span class=\"fc9\">-29.1<span class=\"_ _1\"></span>76<span class=\"_ _bd\"> </span></span>-12.901<span class=\"_ _236\"> </span><span class=\"fc9\">-13.8<span class=\"_ _1\"></span>34<span class=\"_ _fe\"> </span></span>1.053.6<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>-1.415.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>50.994<span class=\"_ _3ca\"> </span>-87.830<span class=\"_ _5d\"> </span><span class=\"fc5\">-1.140<span class=\"_ _5d\"> </span></span>-8.51<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>772.174<span class=\"_ _3ca\"> </span>-1.551.16<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _32a\"> </span>-871<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.747<span class=\"_ _5d\"> </span></span>-5.815<span class=\"_ _236\"> </span><span class=\"fc9\">-21.3<span class=\"_ _1\"></span>28<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>65.520<span class=\"_ _3ca\"> </span>-210.121<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 543<span class=\"_ _3ca\"> </span>379<span class=\"_ _3ca\"> </span>5.579<span class=\"_ _3ca\"> </span>15.728<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _23\"> </span></span>3<span class=\"_ _1\"></span>1.844<span class=\"_ _3ca\"> </span>37.802<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>661<span class=\"_ _3ca\"> </span>625<span class=\"_ _3ca\"> </span>32.853<span class=\"_ _3ca\"> </span>32.420<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _32b\"> </span></span>124.712<span class=\"_ _3ca\"> </span>107.655<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>1<span class=\"_ _1c\"> </span><span class=\"fc9\">-246<span class=\"_ _236\"> </span></span>-30<span class=\"_ _1\"></span>.530<span class=\"_ _236\"> </span><span class=\"fc9\">-18.951<span class=\"_ _32c\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-96.340<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>2.998<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>133<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.256<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.470<span class=\"_ _3ca\"> </span>610<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _71\"> </span>-577<span class=\"_ _1c\"> </span><span class=\"fc9\">-31<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span></span>-<span class=\"_ _1\"></span>86.233<span class=\"_ _bd\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>89.223<span class=\"_ _c2\"> </span></span>4<span class=\"_ _1\"></span>7.944<span class=\"_ _3ca\"> </span>46.554<span class=\"_ _3ca\"> </span>-99.32<span class=\"_ _1\"></span>6<span class=\"_ _32d\"> </span><span class=\"fc9\">-95.26<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.829<span class=\"_ _145\"> </span><span class=\"fc9\">-704<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-10.466<span class=\"_ _99\"> </span><span class=\"fc9\">-5.19<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.004<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.146<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.752<span class=\"_ _99\"> </span><span class=\"fc9\">-5.048<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-26.604<span class=\"_ _236\"> </span><span class=\"fc9\">-26.<span class=\"_ _1\"></span>794<span class=\"_ _c2\"> </span></span>21.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>21.413<span class=\"_ _3ca\"> </span>-6.229<span class=\"_ _99\"> </span><span class=\"fc9\">-6.549<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-54.126<span class=\"_ _236\"> </span><span class=\"fc9\">-58.<span class=\"_ _1\"></span>294<span class=\"_ _c2\"> </span></span>26.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>24.296<span class=\"_ _3ca\"> </span>-72.229<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>4.827<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-57<span class=\"_ _1\"></span>8<span class=\"_ _1c\"> </span><span class=\"fc9\">-316<span class=\"_ _144\"> </span></span>-96<span class=\"_ _33\"> </span><span class=\"fc9\">-8<span class=\"_ _1\"></span>7<span class=\"_ _6e\"> </span></span>479<span class=\"_ _3ca\"> </span>462<span class=\"_ _3ca\"> </span>-4.677<span class=\"_ _99\"> </span><span class=\"fc9\">-3.405<span class=\"_ _3ca\"> </span></span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>436<span class=\"_ _3ca\"> </span>510<span class=\"_ _3ca\"> </span>104<span class=\"_ _3ca\"> </span>-5.496<span class=\"_ _2b\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>4.522<span class=\"_ _bd\"> </span></span>-13<span class=\"_ _1\"></span>.388<span class=\"_ _32d\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>2<span class=\"_ _1c\"> </span><span class=\"fc9\">-261<span class=\"_ _5d\"> </span></span>-1.200<span class=\"_ _5d\"> </span><span class=\"fc9\">-1.09<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-17.931<span class=\"_ _206\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>6.159<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>119<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>715<span class=\"_ _3ca\"> </span>1.511<span class=\"_ _3ca\"> </span><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs19cf\">14.<span class=\"_ _7\"> </span>LEASIN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>VERH\u00c4<span class=\"_ _a\"></span>L<span class=\"_ _2\"></span>TNISSE<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs19d0\">Leasingg<span class=\"_ _a\"></span>ebe<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>\u2013 Operat<span class=\"_ _a\"></span>ing Lea<span class=\"_ _d\"></span>sing<span class=\"_ _a\"></span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs19d1\">F\u00e4lligke<span class=\"_ _1\"></span>itsstruktur de<span class=\"_ _1\"></span>r undiskont<span class=\"_ _1\"></span>ierten<span class=\"_ _1\"></span> Lea<span class=\"_ _1\"></span>sing<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahl<span class=\"_ _1\"></span>ungen<span class=\"_ _1\"></span> <span class=\"_ _2cf\"> </span><span class=\"fs7\">31.<span class=\"_ _1\"></span>12.2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs19d2\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs19d3\"><div class=\"t m1 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19d4\">Bis <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahr<span class=\"_ _1\"></span> <span class=\"_ _292\"> </span>142.<span class=\"_ _1\"></span>410<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19d5\">126.626<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19d6\">Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Jahr<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>zu z<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>ren <span class=\"_ _278\"> </span>127<span class=\"_ _1\"></span>.156<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19d7\">118.184<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19d8\">Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als z<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahre<span class=\"_ _1\"></span> bi<span class=\"_ _1\"></span>s zu<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2a1\"> </span>1<span class=\"_ _1\"></span>17.400<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19d9\">109.334<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19da\">Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als d<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span> Jah<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e b<span class=\"_ _1\"></span>is z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>vie<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> Jah<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>en <span class=\"_ _68\"> </span>10<span class=\"_ _1\"></span>8.340<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19db\">101.024<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19dc\">Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> bi<span class=\"_ _1\"></span>s z<span class=\"_ _1\"></span>u f<span class=\"_ _1\"></span>\u00fcn<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _68\"> </span>100.128<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19dd\">92.940<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19de\">Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>f\u00fcn<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahre<span class=\"_ _1\"></span> <span class=\"_ _349\"> </span>3.071.78<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19df\">2.708.09<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs19e0\">Summe <span class=\"_ _228\"> </span>3.667.<span class=\"_ _1\"></span>215<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs19e1\">3.256.20<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs19e2\">Lea<span class=\"_ _1\"></span>singertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _3\"></span>ge <span class=\"_ _34a\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs19e3\">2022<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs19e4\"><div class=\"t m1 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19e5\">Fes<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>Le<span class=\"_ _1\"></span>asin<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _293\"> </span>146.236<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19e6\">129.252<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19e7\">Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>r\u00e4ge <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Lea<span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>gz<span class=\"_ _1\"></span>ahlu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _29d\"> </span>27.638<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19e8\">28.159<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs19e9\">Summe <span class=\"_ _267\"> </span>173.874<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs19ea\">157.411</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "Verbindlichk<span class=\"_ _1\"></span>eiten<span class=\"_ _1\"></span> <span class=\"_ _2bc\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>2.981.684<span class=\"_ _3ca\"> </span>3.467.44<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2bd\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _2be\"> </span>306.881<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _16d\"> </span>579.908<span class=\"_ _3ca\"> </span>593.118<span class=\"_ _3ca\"> </span>Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2bf\"> </span>198.398<span class=\"_ _3ca\"> </span>183.126<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>587.214<span class=\"_ _3ca\"> </span>558.020<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _97\"> </span>1.851<span class=\"_ _3ca\"> </span>3.191<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _2c0\"> </span>1.296<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>555<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>2.983.53<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>3.470.63<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs1441\">2.10.<span class=\"ff5b\"> </span>Nachrang<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ge <span class=\"_ _a\"></span>Verbin<span class=\"_ _a\"></span>dlichkeiten </div><div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs1442\">Nachrang<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>e Verb<span class=\"_ _a\"></span>indlichke<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en des <span class=\"_ _d\"></span>Konzerns<span class=\"_ _a\"></span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1443\">Emittierende<span class=\"_ _1\"></span>s Unter<span class=\"_ _1\"></span>nehmen <span class=\"_ _19c\"> </span><span class=\"fs7\">Emission<span class=\"_ _1\"></span>sdatum<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1444\">Aushafte<span class=\"_ _1\"></span>ndes </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1445\">Volumen<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs1446\">1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1447\">davon anteil<span class=\"_ _1\"></span>ige </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1448\">Zinsen<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1449\">Laufze<span class=\"_ _1\"></span>it<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs144a\">Verzinsung<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs144b\">Beizulege<span class=\"_ _1\"></span>nder </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs144c\">Zeitwert<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs144d\">2<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs144e\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"c w26 h2d gs144f\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in </div></div><div class=\"c w27 h2d gs1450\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">TEU<span class=\"_ _1\"></span>R<span class=\"_ _3ca\"> </span></div></div><div class=\"c w2e h2d gs1451\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in Jahren<span class=\"_ _3ca\"> </span></div></div><div class=\"c w28 h2d gs1452\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"c w1f h2d gs1453\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1454\">VIG <span class=\"_ _1\"></span>Ho<span class=\"_ _1\"></span>ld<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1455\">2.3.2015<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1456\">221.091<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1457\">6.678<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1458\">31<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h30 ff5a fs13 fc5 sc0 ls4 ws0 gs1459\">3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs145a\">Erste 11 Jahre: </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs145b\">3,75<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.; </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs145c\">danach variabe<span class=\"_ _1\"></span>l<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs145d\">212.768<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs145e\">VIG <span class=\"_ _1\"></span>Ho<span class=\"_ _1\"></span>ld<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs145f\">13.4.201<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1460\">205.369<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1461\">5.369<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1462\">30<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h30 ff5a fs13 fc5 sc0 ls4 ws0 gs1463\">4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1464\">Erste 10 Jahre: </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1465\">3,75<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.; </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1466\">danach variabe<span class=\"_ _1\"></span>l<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1467\">195.948<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1468\">VIG <span class=\"_ _1\"></span>Ho<span class=\"_ _1\"></span>ld<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1469\">15.6.202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs146a\">513.253<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs146b\">13.253<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs146c\">20<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h30 ff5a fs13 fc5 sc0 ls4 ws0 gs146d\">4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs146e\">Erste 10 Jahre: </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs146f\">4.875<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.; </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1470\">danach variabe<span class=\"_ _1\"></span>l<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1471\">502.755<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1472\">Don<span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1473\">15.4. + </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1474\">21.5.200<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1475\">9.977<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1476\">477<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1477\">unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h30 ff5a fs13 fc5 sc0 ls4 ws0 gs1478\">5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1479\">4,95<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs147a\">9.560<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs147b\">Don<span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _116\"> </span>1.7.19<span class=\"_ _1\"></span>99<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs147c\">1.537<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs147d\">37<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs147e\">unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h30 ff5a fs13 fc5 sc0 ls4 ws0 gs147f\">5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1480\">4,95<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1481\">1.493<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1482\">Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>sche<span class=\"_ _1\"></span> <span class=\"_ _9e\"> </span>1.3.1<span class=\"_ _1\"></span>999<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1483\">8.587<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1484\">337<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1485\">unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h30 ff5a fs13 fc5 sc0 ls4 ws0 gs1486\">6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1487\">4,90<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1488\">8.224<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1489\">Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>sche<span class=\"_ _1\"></span> <span class=\"_ _9e\"> </span>2.7.2<span class=\"_ _1\"></span>001<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs148a\">16.588<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs148b\">488<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs148c\">unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h30 ff5a fs13 fc5 sc0 ls4 ws0 gs148d\">7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs148e\">6,10<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs148f\">16.114<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1490\">Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>sche<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>15.11.2003<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1491\">19.229<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1492\">119<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1493\">unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h30 ff5a fs13 fc5 sc0 ls4 ws0 gs1494\">7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1495\">4,95<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1496\">19.040<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1497\">Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>sche<span class=\"_ _1\"></span> <span class=\"_ _2fd\"> </span>30.6.200<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1498\">35.529<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1499\">829<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs149a\">unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h30 ff5a fs13 fc5 sc0 ls4 ws0 gs149b\">7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs149c\">4,75<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs149d\">34.502<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs149e\">Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>sche<span class=\"_ _1\"></span> <span class=\"_ _2fd\"> </span>11.5.201<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs149f\">255.594<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs14a0\">5.594<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs14a1\">10<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h30 ff5a fs13 fc5 sc0 ls4 ws0 gs14a2\">8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs14a3\">3,50<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs14a4\">248.243<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs14a5\">Ko<span class=\"_ _1\"></span>oper<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span> (T<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>isch<span class=\"_ _1\"></span>e R<span class=\"_ _1\"></span>epu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>k) <span class=\"_ _e0\"> </span>22.1<span class=\"_ _1\"></span>2.2010<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs14a6\">22.529<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs14a7\">283<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs14a8\">unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h30 ff5a fs13 fc5 sc0 ls4 ws0 gs14a9\">9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs14aa\">5,05<span class=\"fsf\"> </span>% p<span class=\"_ _1\"></span>.a.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs14ab\">21.655<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs14ac\">Summe <span class=\"_ _152\"> </span>1.309.283<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs14ad\">33.464<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs14ae\">1.270.30<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs14af\">1</div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs14b0\"> <span class=\"_ _10\"> </span>Im aushaftend<span class=\"_ _d\"></span>en Volumen sind die jewei<span class=\"_ _d\"></span>ligen anteiligen Zin<span class=\"_ _d\"></span>sen, gem. der Dirty Value Methode, <span class=\"_ _a\"></span>ent<span class=\"_ _1\"></span>halten. </div><div class=\"t m1 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs14b1\">2</div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs14b2\"> <span class=\"_ _10\"> </span>Der Beizulegende <span class=\"_ _a\"></span>Zeitwert wird <span class=\"_ _1\"></span>nur<span class=\"_ _a\"></span> vo<span class=\"_ _1\"></span>m Nominale d<span class=\"_ _a\"></span>es<span class=\"_ _1\"></span> Wertpapiers, ohne <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nteilige Zin<span class=\"_ _d\"></span>sen, ermittelt.<span class=\"_ _1\"></span> </div><div class=\"t m1 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs14b3\">3</div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs14b4\"> <span class=\"_ _10\"> </span>Das Recht auf <span class=\"_ _d\"></span>ordentliche und au\u00dferorden<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>liche K\u00fcndigung <span class=\"_ _d\"></span>durch die Inhaber:innen ist au<span class=\"_ _a\"></span>sg<span class=\"_ _1\"></span>eschlossen. Eine ordentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he K\u00fcndigung durch <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie Emittentin ist erst <span class=\"_ _d\"></span>mit Wirkung des 2. M\u00e4rz 2026 vorgesehen. </div><div class=\"t m1 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs14b5\">4</div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs14b6\"> <span class=\"_ _10\"> </span>Das Recht auf <span class=\"_ _d\"></span>ordentliche und au\u00dferorden<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>liche K\u00fcndigung <span class=\"_ _d\"></span>durch die Inhaber:innen ist au<span class=\"_ _a\"></span>sg<span class=\"_ _1\"></span>eschlossen. Eine ordentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he K\u00fcndigung durch <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie Emittentin ist fr\u00fc<span class=\"_ _a\"></span>hestens<span class=\"_ _1\"></span> nach 10 Jahren m<span class=\"_ _d\"></span>\u00f6glich. </div><div class=\"t m1 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs14b7\">5</div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs14b8\"> <span class=\"_ _10\"> </span>Aufgrund der<span class=\"_ _d\"></span> erfolgten K\u00fcndigung wir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> das Erg\u00e4nzungskapital i<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> Jahr 2025 vollst\u00e4ndig zur\u00fc<span class=\"_ _a\"></span>ck<span class=\"_ _1\"></span>bezahlt. </div><div class=\"t m1 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs14b9\">6</div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs14ba\"> <span class=\"_ _10\"> </span>Eine K\u00fcndi<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>ung ist nur unter B<span class=\"_ _a\"></span>eacht<span class=\"_ _1\"></span>ung einer K\u00fcn<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>igungsfrist von <span class=\"_ _d\"></span>mindestens 5 Jahren m\u00f6glich, es <span class=\"_ _a\"></span>sei<span class=\"_ _1\"></span> denn, die vorzeitige R\u00fcckzahlun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span> wird von d<span class=\"_ _d\"></span>er \u00f6sterreichischen Versicher<span class=\"_ _d\"></span>ungsaufsichtsbeh\u00f6rd<span class=\"_ _d\"></span>e </div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs14bb\">genehmigt. <span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>ie Anleih<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> wird im Jahr <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>025 vollst\u00e4ndig zur\u00fcckbezahlt. </div><div class=\"t m1 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs14bc\">7</div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs14bd\"> <span class=\"_ _10\"> </span>Eine K\u00fcndi<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>ung ist nur unter B<span class=\"_ _a\"></span>eacht<span class=\"_ _1\"></span>ung einer K\u00fcn<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>igungsfrist von <span class=\"_ _d\"></span>mindestens 5 Jahren m\u00f6glich, es <span class=\"_ _a\"></span>sei<span class=\"_ _1\"></span> denn, die vorzeitige R\u00fcckzahlun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span> wird von d<span class=\"_ _d\"></span>er \u00f6sterreichischen Versicher<span class=\"_ _d\"></span>ungsaufsichtsbeh\u00f6rd<span class=\"_ _d\"></span>e </div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs14be\">genehmigt. <span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>ie Anleih<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> wird im Jahr <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>024 vollst\u00e4ndig zur\u00fcckbezahlt. </div><div class=\"t m1 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs14bf\">8</div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs14c0\"> <span class=\"_ _10\"> </span>Das Recht auf <span class=\"_ _d\"></span>ordentliche und au\u00dferorden<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>liche K\u00fcnd<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs14c1\">igung durch <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie Inhaber:innen ist <span class=\"_ _d\"></span>ausgeschlossen. Eine ordentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he K\u00fcndigung durch <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie Emittentin ist ni<span class=\"_ _d\"></span>cht vorge<span class=\"_ _1\"></span>sehen. </div><div class=\"t m1 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs14c2\">9</div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs14c3\"> <span class=\"_ _10\"> </span>Aufgrund der<span class=\"_ _d\"></span> erfolgten K\u00fcndigung wir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> das Erg\u00e4nzungskapital i<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> Jahr 2024 vollst\u00e4ndig zur\u00fc<span class=\"_ _a\"></span>ck<span class=\"_ _1\"></span>bezahlt. </div><div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs14c4\">Nachrang<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>e Verb<span class=\"_ _a\"></span>indlichke<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en der VIG Ho<span class=\"_ _a\"></span>lding </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14c5\">Zinsen auf die Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>\u00e4nzungska<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>itala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lei<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>gelang<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> nur <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nsofern <span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Auszahl<span class=\"_ _a\"></span>ung, <span class=\"_ _1\"></span>als die <span class=\"_ _1\"></span>Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>se<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>im natio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Jahres<span class=\"_ _a\"></span>\u00fcber<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14c6\">schuss d<span class=\"_ _a\"></span>es Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s ge<span class=\"_ _a\"></span>deckt sind. D<span class=\"_ _a\"></span>ie Zinse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sind <span class=\"_ _a\"></span>aber jede<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>falls<span class=\"_ _a\"></span> im Aufwand e<span class=\"_ _a\"></span>nthalten. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14c7\">Am <span class=\"_ _a\"></span>9. <span class=\"_ _a\"></span>Okto<span class=\"_ _a\"></span>ber <span class=\"_ _a\"></span>20<span class=\"_ _d\"></span>13 <span class=\"_ _a\"></span>wur<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>nachr<span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>gige<span class=\"_ _a\"></span> Sc<span class=\"_ _a\"></span>huld<span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>schr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>bun<span class=\"_ _a\"></span>gen i<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>Gesa<span class=\"_ _a\"></span>mtn<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>nbe<span class=\"_ _a\"></span>trag<span class=\"_ _a\"></span> vo<span class=\"_ _a\"></span>n EU<span class=\"_ _a\"></span>R 50<span class=\"_ _a\"></span>0.<span class=\"_ _a\"></span>000.0<span class=\"_ _a\"></span>00,<span class=\"_ _a\"></span>00 m<span class=\"_ _a\"></span>it <span class=\"_ _a\"></span>ein<span class=\"_ _a\"></span>er </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14c8\">La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>zeit vo<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>30<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>J<span class=\"_ _a\"></span>ahr<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>gebe<span class=\"_ _a\"></span>n. <span class=\"_ _1\"></span>Na<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>nem <span class=\"_ _1\"></span>vo<span class=\"_ _a\"></span>rzei<span class=\"_ _a\"></span>tig<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>teil<span class=\"_ _2\"></span>weis<span class=\"_ _d\"></span>en R\u00fcc<span class=\"_ _a\"></span>kk<span class=\"_ _a\"></span>auf <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>na<span class=\"_ _a\"></span>chr<span class=\"_ _a\"></span>angi<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>S<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>dve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chr<span class=\"_ _a\"></span>eib<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>im<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14c9\">Ju<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>2 <span class=\"_ _a\"></span>wurd<span class=\"_ _a\"></span>e d<span class=\"_ _a\"></span>as r<span class=\"_ _a\"></span>est<span class=\"_ _a\"></span>li<span class=\"_ _a\"></span>ch a<span class=\"_ _a\"></span>ush<span class=\"_ _a\"></span>aften<span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ol<span class=\"_ _a\"></span>ume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>EU<span class=\"_ _a\"></span>R 284<span class=\"_ _a\"></span>,4 <span class=\"_ _a\"></span>Mio.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>W<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>rksam<span class=\"_ _2\"></span>ke<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>zum 9<span class=\"_ _a\"></span>. O<span class=\"_ _a\"></span>kto<span class=\"_ _a\"></span>ber 2<span class=\"_ _a\"></span>023<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>k\u00fcn<span class=\"_ _a\"></span>digt.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14ca\">Am <span class=\"_ _e\"></span>2. <span class=\"_ _e\"></span>M\u00e4rz <span class=\"_ _e\"></span>2015 <span class=\"_ _3\"></span>wurd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>eine<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>Nachrang<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>lei<span class=\"_ _a\"></span>he <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Gesam<span class=\"_ _d\"></span>tnennbet<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>EUR 400.<span class=\"_ _a\"></span>000.000,00<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>mit <span class=\"_ _3\"></span>einer <span class=\"_ _e\"></span>Lauf<span class=\"_ _d\"></span>zeit <span class=\"_ _e\"></span>von </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14cb\">31 Jahr<span class=\"_ _a\"></span>en bege<span class=\"_ _a\"></span>ben. Ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> K<span class=\"_ _a\"></span>\u00fcndigung d<span class=\"_ _a\"></span>urch <span class=\"_ _a\"></span>die VIG Hol<span class=\"_ _a\"></span>ding i<span class=\"_ _a\"></span>st erstmals <span class=\"_ _a\"></span>am 2. <span class=\"_ _a\"></span>M\u00e4rz 2<span class=\"_ _d\"></span>026 <span class=\"_ _a\"></span>und zu j<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m fo<span class=\"_ _a\"></span>lgenden <span class=\"_ _a\"></span>Kupon-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14cc\">termin <span class=\"_ _2\"></span>zu 100<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% m<span class=\"_ _d\"></span>\u00f6gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>den <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsten<span class=\"_ _a\"></span> elf <span class=\"_ _a\"></span>Ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>aufz<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span> Na<span class=\"_ _a\"></span>chranganl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ihe <span class=\"_ _a\"></span>mit <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>em <span class=\"_ _a\"></span>Zinssatz <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>3,75<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%<span class=\"_ _1\"></span> p.<span class=\"_ _a\"></span>a. </span></span></span></span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14cd\">fix <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>erzins<span class=\"_ _a\"></span>t, <span class=\"_ _11\"> </span>da<span class=\"_ _d\"></span>nach <span class=\"_ _f\"></span>ist <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>V<span class=\"_ _2\"></span>erzinsung <span class=\"_ _e\"></span>variabel. <span class=\"_ _f\"></span>Die <span class=\"_ _e\"></span>nac<span class=\"_ _d\"></span>hrangige <span class=\"_ _e\"></span>Anleihe <span class=\"_ _e\"></span>entspric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _f\"> </span>den <span class=\"_ _e\"></span>Anfor<span class=\"_ _a\"></span>derungen <span class=\"_ _e\"></span>an <span class=\"_ _f\"> </span>T<span class=\"_ _1\"></span>ier 2 <span class=\"_ _e\"></span>nach </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14ce\">Solve<span class=\"_ _d\"></span>ncy II. <span class=\"_ _1\"></span>Die <span class=\"_ _1\"></span>Anleih<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>notiert <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Luxemb<span class=\"_ _d\"></span>urge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>B\u00f6rse. Am <span class=\"_ _1\"></span>21. <span class=\"_ _1\"></span>April <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>erfolgte <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>vorzeitiger <span class=\"_ _1\"></span>tei<span class=\"_ _a\"></span>lwe<span class=\"_ _1\"></span>ise<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>R\u00fcck<span class=\"_ _a\"></span>kauf </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14cf\">der  nachra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gigen<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>Sc<span class=\"_ _a\"></span>hu<span class=\"_ _1\"></span>ldv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsch<span class=\"_ _a\"></span>reibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen.  Es  konnt<span class=\"_ _d\"></span>en  r<span class=\"_ _d\"></span>d. 46<span class=\"fsb\"> </span>%  (EUR 185<span class=\"_ _d\"></span>,6 Mi<span class=\"_ _a\"></span>o.)  zur\u00fcckg<span class=\"_ _a\"></span>ekauft  werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.  Das  noch<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs14d0\">aushafte<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Vol<span class=\"_ _a\"></span>umen dies<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> S<span class=\"_ _a\"></span>chuldversc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eibungen <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>t som<span class=\"_ _a\"></span>it EUR 214,4 Mi<span class=\"_ _a\"></span>o. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14d2\">Im <span class=\"_ _3\"></span>Rahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ein<span class=\"_ _d\"></span>er <span class=\"_ _3\"></span>Priva<span class=\"_ _d\"></span>tplatzie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>wurde <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>6. <span class=\"_ _3\"></span>April<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>2017 <span class=\"_ _3\"></span>eine <span class=\"_ _3\"></span>nac<span class=\"_ _d\"></span>hrangig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Anlei<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>H\u00f6<span class=\"_ _a\"></span>he <span class=\"_ _3\"></span>von <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>UR 200<span class=\"_ _d\"></span>.000.0<span class=\"_ _a\"></span>00,00 </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14d3\">begebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>nac<span class=\"_ _a\"></span>hrangige <span class=\"_ _1\"></span>Anlei<span class=\"_ _a\"></span>he <span class=\"_ _1\"></span>hat <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Lauf<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>30 <span class=\"_ _a\"></span>Jahre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>ist n<span class=\"_ _1\"></span>ach Ablauf v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>10 J<span class=\"_ _a\"></span>ahren<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _d\"></span>rstmals durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> die </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14d4\">VIG Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g k<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ndba<span class=\"_ _a\"></span>r<span class=\"_ _2\"></span>. Sie entsp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t d<span class=\"_ _d\"></span>en Anfor<span class=\"_ _a\"></span>derunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> an <span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>ier 2 nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Solv<span class=\"_ _a\"></span>ency II so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie de<span class=\"_ _d\"></span>r Kapital-<span class=\"_ _a\"></span>Qualifizier<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g gem<span class=\"_ _a\"></span>\u00e4\u00df </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14d5\">der <span class=\"_ _a\"></span>Ratingage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tur<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>S&amp;P<span class=\"_ _17\"></span>. I<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>ersten <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>eh<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> J<span class=\"_ _a\"></span>ahre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Laufzei<span class=\"_ _d\"></span>t w<span class=\"_ _a\"></span>erden<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rangig<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Schuldvers<span class=\"_ _a\"></span>chreib<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>einem </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14d6\">Zinssatz vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> 3,75<span class=\"fs1e\"> <span class=\"_ _a\"></span><span class=\"fs1d\">%<span class=\"_ _1\"></span> p.<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>. fi<span class=\"_ _a\"></span>x v<span class=\"_ _1\"></span>erzins<span class=\"_ _a\"></span>t, danach ist die V<span class=\"_ _2\"></span>erzinsu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g variab<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l. D<span class=\"_ _a\"></span>ie Einbeziehu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g in de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Dritte<span class=\"_ _a\"></span>n Mar<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t der W<span class=\"_ _1\"></span>iener<span class=\"_ _a\"></span> </span></span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14d7\">B\u00f6rse e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gte<span class=\"_ _1\"></span> mi<span class=\"_ _d\"></span>t 13. Ap<span class=\"_ _a\"></span>ril 2017<span class=\"_ _a\"></span>. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14d8\">Am <span class=\"_ _3\"></span>8. <span class=\"_ _3\"></span>Ju<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>wu<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>eine <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>hran<span class=\"_ _1\"></span>gig<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>ier <span class=\"_ _e\"></span>2-Anlei<span class=\"_ _d\"></span>he <span class=\"_ _e\"></span>i<span class=\"_ _d\"></span>m <span class=\"_ _3\"></span>Gesamtnennb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>EUR 500.<span class=\"_ _d\"></span>000.0<span class=\"_ _d\"></span>00,00<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>platz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14d9\">Nachra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leihe <span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>eine <span class=\"_ _2\"></span>La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit <span class=\"_ _4\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>20 <span class=\"_ _2\"></span>Jahr<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>nach <span class=\"_ _4\"></span>Ablauf <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>Jahre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>erstmals<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>durc<span class=\"_ _a\"></span>h <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>VIG <span class=\"_ _2\"></span>Holding <span class=\"_ _2\"></span>k<span class=\"_ _a\"></span>\u00fcndbar<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14da\">Die Sch<span class=\"_ _d\"></span>uldve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>schr<span class=\"_ _a\"></span>eibungen <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> anf<span class=\"_ _a\"></span>\u00e4n<span class=\"_ _1\"></span>gli<span class=\"_ _d\"></span>ch mi<span class=\"_ _d\"></span>t j\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rlich 4,<span class=\"_ _a\"></span>875<span class=\"fs1e\"> </span>% fest <span class=\"_ _a\"></span>verzinst. Sof<span class=\"_ _d\"></span>ern nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uvo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> gek<span class=\"_ _a\"></span>\u00fcnd<span class=\"_ _1\"></span>igt <span class=\"_ _a\"></span>und zur<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ck-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14db\">gezahlt <span class=\"_ _7\"> </span>werd<span class=\"_ _d\"></span>en <span class=\"_ _8\"> </span>die <span class=\"_ _8\"> </span>Schuld<span class=\"_ _a\"></span>verschreib<span class=\"_ _a\"></span>ungen <span class=\"_ _7\"> </span>a<span class=\"_ _1\"></span>b <span class=\"_ _8\"> </span>dem <span class=\"_ _8\"> </span>15<span class=\"_ _a\"></span>. <span class=\"_ _8\"> </span>Juni <span class=\"_ _13\"> </span>203<span class=\"_ _a\"></span>2 <span class=\"_ _13\"> </span>(einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>\u00dflich) <span class=\"_ _8\"> </span>variabel <span class=\"_ _7\"> </span>verzinst. <span class=\"_ _8\"> </span>Die <span class=\"_ _8\"> </span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ul<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14dc\">verschr<span class=\"_ _a\"></span>eibungen <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>otie<span class=\"_ _a\"></span>ren an d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Wien<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r B\u00f6rs<span class=\"_ _a\"></span>e. </div>8.<span class=\"_ _7\"> </span>FINANZIEL<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>E <span class=\"_ _a\"></span>VERBI<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>DLICHKEIT<span class=\"_ _d\"></span>EN<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _30f\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _323\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _324\"> </span>306.881<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _24c\"> </span>579.908<span class=\"_ _3ca\"> </span>593.118<span class=\"_ _3ca\"> </span>Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _325\"> </span>198.398<span class=\"_ _3ca\"> </span>183.126<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _2d6\"> </span>1.296<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _319\"> </span>555<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>2.396.32<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>2.912.61<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _1cf\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23 </span>Nachrangige <span class=\"_ _1\"></span>Verbind-<span class=\"_ _3ca\"> </span>lichkei<span class=\"_ _1\"></span>ten (inkl.<span class=\"_ _1\"></span> Zinsen)<span class=\"_ _3ca\"> </span>Verbindlichkeit<span class=\"_ _1\"></span>en gegen\u00fcber K<span class=\"_ _1\"></span>redit<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>institute<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Andere f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>le Verbindlichkeit<span class=\"_ _1\"></span>en*<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Buch<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>1.789.2<span class=\"_ _1\"></span>81<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>777.111<span class=\"_ _3ca\"> </span>Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>swirk<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>er\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>deru<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _cc\"> </span>-546.812<span class=\"_ _1b8\"> </span>-<span class=\"_ _1\"></span>42.113<span class=\"_ _241\"> </span>-40.215<span class=\"_ _3ca\"> </span>Einz<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _26e\"> </span>0<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>509<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f7\"> </span>-469.987<span class=\"_ _13c\"> </span>-37.719<span class=\"_ _241\"> </span>-35.0<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Zin<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>-76.<span class=\"_ _1\"></span>825<span class=\"_ _23c\"> </span>-4.417<span class=\"_ _17c\"> </span>-5.6<span class=\"_ _1\"></span>30<span class=\"_ _3ca\"> </span>Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>wirk<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _b4\"> </span>66.81<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>5.096<span class=\"_ _3ca\"> </span>42.159<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2ab\"> </span>67.382<span class=\"_ _3ca\"> </span>5.096<span class=\"_ _3ca\"> </span>60.980<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _320\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-2.621<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-21.760<span class=\"_ _3ca\"> </span>Umb<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>chun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>8.643<span class=\"_ _3ca\"> </span>Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s\u00e4n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2b4\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-442<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1c9\"> </span>-5<span class=\"_ _1\"></span>68<span class=\"_ _243\"> </span>0<span class=\"_ _3ca\"> </span>-2.641<span class=\"_ _3ca\"> </span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _326\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>306.881<span class=\"_ _3ca\"> </span>779.055<span class=\"_ _3ca\"> </span>*Enthalten si<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span> Verbind<span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>ichkeiten f\u00fcr derivative Gesch\u00e4fte au<span class=\"_ _a\"></span>s F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ierungsverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten, ander<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Finanzierungsverbin<span class=\"_ _a\"></span>dl<span class=\"_ _1\"></span>ichkeiten sowie <span class=\"_ _a\"></span>Leasi<span class=\"_ _1\"></span>ngverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten. Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _1cf\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>22 </span>Nachrangige <span class=\"_ _1\"></span>Verbind-<span class=\"_ _3ca\"> </span>lichkei<span class=\"_ _1\"></span>ten (inkl.<span class=\"_ _1\"></span> Zinsen)<span class=\"_ _3ca\"> </span>Verbindlichkeit<span class=\"_ _1\"></span>en gegen\u00fcber K<span class=\"_ _1\"></span>redit<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>institute<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Andere f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>le Verbindlichkeit<span class=\"_ _1\"></span>en*<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Buch<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>1.493.5<span class=\"_ _1\"></span>99<span class=\"_ _3ca\"> </span>351.087<span class=\"_ _3ca\"> </span>776.708<span class=\"_ _3ca\"> </span>Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>swirk<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>er\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>deru<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _244\"> </span>223.666<span class=\"_ _3ca\"> </span>-12.59<span class=\"_ _1\"></span>9<span class=\"_ _194\"> </span>-4<span class=\"_ _1\"></span>0.116<span class=\"_ _3ca\"> </span>Einz<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _270\"> </span>500.000<span class=\"_ _3ca\"> </span>55.007<span class=\"_ _3ca\"> </span>13.000<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f7\"> </span>-215.600<span class=\"_ _13c\"> </span>-63.117<span class=\"_ _241\"> </span>-46.9<span class=\"_ _1\"></span>30<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Zin<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>-60.<span class=\"_ _1\"></span>734<span class=\"_ _23c\"> </span>-4.489<span class=\"_ _17c\"> </span>-6.1<span class=\"_ _1\"></span>86<span class=\"_ _3ca\"> </span>Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>wirk<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _b4\"> </span>72.01<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>5.410<span class=\"_ _3ca\"> </span>40.519<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2ab\"> </span>71.327<span class=\"_ _3ca\"> </span>5.410<span class=\"_ _3ca\"> </span>38.324<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _320\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-607<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.160<span class=\"_ _3ca\"> </span>Umb<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>chun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.823<span class=\"_ _3ca\"> </span>Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s\u00e4n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2b4\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>62<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _327\"> </span>689<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.403<span class=\"_ _3ca\"> </span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _326\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>777.111<span class=\"_ _3ca\"> </span>*Enthalten si<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span> Verbind<span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>ichkeiten f\u00fcr derivative Gesch\u00e4fte au<span class=\"_ _a\"></span>s F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ierungsverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten, ander<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Finanzierungsverbin<span class=\"_ _a\"></span>dl<span class=\"_ _1\"></span>ichkeiten sowie <span class=\"_ _a\"></span>Leasi<span class=\"_ _1\"></span>ngverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten.<div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1b20\">Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b21\">Buchwert<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b22\">Level 1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b23\">Level 2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b24\">Level 3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b25\">Beizulege<span class=\"_ _1\"></span>nder </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b26\">Zeitwert<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1b27\"><div class=\"t m2 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b28\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>1.296<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b29\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b2a\">707<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b2b\">589<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b2c\">1.296<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b2d\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _21f\"> </span>1.296<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b2e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b2f\">707<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b30\">589<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b31\">1.296<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b32\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>55<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b33\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b34\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b35\">555<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b36\">555<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b37\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _10c\"> </span>555<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b38\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b39\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b3a\">555<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b3b\">555<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b3c\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C*<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>2.196.07<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b3d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b3e\">1.644.86<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b3f\">416.711<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b40\">2.061.57<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b41\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>306.88<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b42\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b43\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b44\">306.881<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b45\">306.881<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b46\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>579.908<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b47\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b48\">396.217<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b49\">88.175<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b4a\">484.392<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b4b\">Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b4c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b4d\">1.248.64<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b4e\">21.655<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b4f\">1.270.30<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b50\">Summe <span class=\"_ _164\"> </span>2.197.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b51\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b52\">1.645.57<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b53\">417.855<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b54\">2.063.42<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs1b55\">*Exkl. Leasin<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>verbind<span class=\"_ _d\"></span>lichkeiten<span class=\"_ _3ca\"> </span></div>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>2.619<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>481<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _21f\"> </span>2.619<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>481<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>57<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _10c\"> </span>572<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C*<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>2.726.29<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.087.12<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>466.896<span class=\"_ _3ca\"> </span>2.554.01<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>343.89<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>593.118<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>320.939<span class=\"_ _3ca\"> </span>101.339<span class=\"_ _3ca\"> </span>422.278<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.766.18<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>21.659<span class=\"_ _3ca\"> </span>1.787.84<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _164\"> </span>2.729.48<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.089.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>467.949<span class=\"_ _3ca\"> </span>2.557.21<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>*Exkl. Leasin<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>verbind<span class=\"_ _d\"></span>lichkeiten<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSubordinatedLiabilitiesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "<div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gsf34\">2.3.<span class=\"ff5b\"> </span>Eig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nkapitalinstrumente<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>designi<span class=\"_ _a\"></span>ert bewertet zu FVt<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>CI </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gsf35\">Finanzinves<span class=\"_ _1\"></span>titionen<span class=\"_ _1\"></span> <span class=\"_ _2c2\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span></div><div class=\"c w1f h2d gsf36\"><div class=\"t m1 x0 h5f yacd ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsf37\">Bei<span class=\"_ _1\"></span>zul<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> \u2013<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>efi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _2c3\"> </span>399.293<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf38\">Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2c4\"> </span>38.259<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf39\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _180\"> </span>70.088<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf3a\">Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> B\u00f6<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _2a7\"> </span>31.710<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf3b\">GRO<span class=\"_ _1\"></span>PYU<span class=\"_ _1\"></span>S A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _2c5\"> </span>14.003<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf3c\">Res<span class=\"_ _1\"></span>tbe<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span> <span class=\"_ _2c6\"> </span>24.375<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf3d\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _259\"> </span>290<span class=\"_ _1\"></span>.946<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf3e\">VIG <span class=\"_ _1\"></span>Po<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>d/R<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> Ho<span class=\"_ _1\"></span>ldi<span class=\"_ _1\"></span>ng B<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>V.<span class=\"_ _1\"></span> <span class=\"_ _2c7\"> </span>97.664<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf3f\">Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Exp<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _1ea\"> </span>53.122<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf40\">HOTE<span class=\"_ _1\"></span>LY<span class=\"_ _1\"></span> SR<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>\u00cd, <span class=\"_ _1\"></span>a.s.<span class=\"_ _1\"></span> <span class=\"_ _1f5\"> </span>31.60<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf41\">CARPA<span class=\"_ _3\"></span>THIA<span class=\"_ _1\"></span> PE<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>SII-<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>OCIET<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>TE <span class=\"_ _1\"></span>DE<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>DMI<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>STRA<span class=\"_ _1\"></span>RE<span class=\"_ _1\"></span> A <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span>DUR<span class=\"_ _1\"></span>IL<span class=\"_ _1\"></span>OR <span class=\"_ _1\"></span>DE <span class=\"_ _1\"></span>PEN<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>I P<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>VA<span class=\"_ _1\"></span>TE S<span class=\"_ _1\"></span>.A<span class=\"_ _1\"></span>. <span class=\"_ _141\"> </span>20.034<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf42\">Res<span class=\"_ _1\"></span>tbe<span class=\"_ _1\"></span>trag<span class=\"_ _1\"></span> <span class=\"_ _2c6\"> </span>88.517<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsf43\">Bei<span class=\"_ _1\"></span>zul<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> Zei<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>pu<span class=\"_ _1\"></span>nkt <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbuc<span class=\"_ _1\"></span>hu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _2c8\"> </span>4.997<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf44\">Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2c9\"> </span>494<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf45\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28e\"> </span>202<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf46\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _a6\"> </span>4.301<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsf47\">V<span class=\"_ _a\"></span>on <span class=\"_ _10\"> </span>den <span class=\"_ _10\"> </span>noc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>im <span class=\"_ _11\"> </span>Be<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>and <span class=\"_ _12\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>findli<span class=\"_ _a\"></span>chen <span class=\"_ _10\"> </span>Aktien <span class=\"_ _11\"> </span>bel\u00e4uft <span class=\"_ _10\"> </span>si<span class=\"_ _d\"></span>ch <span class=\"_ _10\"> </span>keine <span class=\"_ _11\"> </span>E<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>zelinvestition<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>auf <span class=\"_ _10\"> </span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hr <span class=\"_ _11\"> </span>als <span class=\"_ _10\"> </span>E<span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>R 5,0 Mio.<span class=\"_ _d\"></span> <span class=\"_ _10\"> </span>In <span class=\"_ _10\"> </span>den </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsf48\">Restbet<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>Posi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ione<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Anteile <span class=\"_ _12\"> </span>a<span class=\"_ _d\"></span>n  so<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _10\"> </span>an  verb<span class=\"_ _a\"></span>undene<span class=\"_ _d\"></span>n  nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _12\"> </span>ko<span class=\"_ _d\"></span>nsolidi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>en  i<span class=\"_ _a\"></span>st  keine </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsf49\">Einzelb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>teilig<span class=\"_ _a\"></span>ung mit ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em b<span class=\"_ _d\"></span>eizuleg<span class=\"_ _a\"></span>enden Zei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>wert <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 10,0<span class=\"_ _d\"></span> Mio<span class=\"_ _d\"></span>. enthalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsf4a\">Die <span class=\"_ _3\"></span>Ausbu<span class=\"_ _a\"></span>chungen <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Aktie<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Anteile <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Unternehm<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>melz<span class=\"_ _d\"></span>ungen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>sowie<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>Kapit<span class=\"_ _a\"></span>alherabsetz<span class=\"_ _a\"></span>ung </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsf4b\">zur\u00fcckz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f\u00fchr<span class=\"_ _a\"></span>en und <span class=\"_ _a\"></span>die Einzelw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>bersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eiten ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>etrag <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 10,0 <span class=\"_ _d\"></span>Mio.<span class=\"_ _a\"></span> nicht.<span class=\"_ _a\"></span> </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gsf4c\">Zusatzinfo<span class=\"_ _1\"></span>rmatione<span class=\"_ _1\"></span>n <span class=\"_ _2ca\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gsf4d\">2022<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gsf4e\"><div class=\"t m1 x0 h5f y666 ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gsf4f\">Erfa<span class=\"_ _1\"></span>sst<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Di<span class=\"_ _1\"></span>vide<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>n Ei<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nka<span class=\"_ _1\"></span>pit<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _f8\"> </span>6.943<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gsf50\">7.361<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf51\">Im B<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>nd b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>find<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _293\"> </span>6.918<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsf52\">7.166<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf53\">Ni<span class=\"_ _1\"></span>cht m<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>im B<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ch <span class=\"_ _2cb\"> </span>25<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsf54\">195<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gsf55\">Inn<span class=\"_ _1\"></span>erh<span class=\"_ _1\"></span>alb<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es K<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>erne<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>kapi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>sg<span class=\"_ _1\"></span>ebu<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>kum<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>Ge<span class=\"_ _1\"></span>win<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rlu<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _205\"> </span>-4<span class=\"_ _1\"></span>.294<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gsf56\">-4.382<span class=\"_ _3ca\"> </span></div>2.9.<span class=\"ff5b\"> </span>Details zu<span class=\"_ _a\"></span>m Ne<span class=\"_ _1\"></span>tto<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rgebnis<span class=\"_ _a\"></span> Ergebnis aus<span class=\"_ _1\"></span> Finanzi<span class=\"_ _1\"></span>nstrume<span class=\"_ _1\"></span>nten bewe<span class=\"_ _1\"></span>rtet zu FVtPL<span class=\"_ _1\"></span> <span class=\"_ _17d\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Finanzie<span class=\"_ _1\"></span>lle Ver<span class=\"_ _1\"></span>m\u00f6genswerte <span class=\"_ _d0\"> </span>950.981<span class=\"_ _3ca\"> </span>-1.548<span class=\"_ _1\"></span>.835<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>pfl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _2f3\"> </span>935.325<span class=\"_ _3ca\"> </span>-1.539<span class=\"_ _1\"></span>.910<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2b7\"> </span>176<span class=\"_ _3ca\"> </span>30<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _290\"> </span>164.226<span class=\"_ _3ca\"> </span>-272.522<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _2f4\"> </span>713.568<span class=\"_ _3ca\"> </span>-1.187.68<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>n U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _68\"> </span>67.422<span class=\"_ _3ca\"> </span>-69.518<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _2f5\"> </span>-10.067<span class=\"_ _219\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>0.218<span class=\"_ _3ca\"> </span></span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _f4\"> </span>15.656<span class=\"_ _3ca\"> </span>-8.925<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2f6\"> </span>15.656<span class=\"_ _3ca\"> </span>-8.925<span class=\"_ _3ca\"> </span>Finanzie<span class=\"_ _1\"></span>lle Ver<span class=\"_ _1\"></span>bindlichkeite<span class=\"_ _1\"></span>n <span class=\"_ _2f7\"> </span>17<span class=\"_ _3ca\"> </span>-71<span class=\"_ _3ca\"> </span>Desi<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>nie<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>17<span class=\"_ _3ca\"> </span>-71<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L*<span class=\"_ _1\"></span> <span class=\"_ _eb\"> </span>17<span class=\"_ _3ca\"> </span>-71<span class=\"_ _3ca\"> </span>*Fin<span class=\"_ _d\"></span>anzielle Verbindlichkeiten, <span class=\"_ _a\"></span>die<span class=\"_ _1\"></span> als designiert <span class=\"_ _d\"></span>bewertet zu FVtPL klassifiziert sind<span class=\"_ _a\"></span>,<span class=\"_ _1\"></span> sind keinem ei<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>enen Ausfallris<span class=\"_ _d\"></span>iko ausgesetzt, welches \u00fc<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>r das Sonstige Ergebni<span class=\"_ _a\"></span>s zu<span class=\"_ _1\"></span> erfassen <span class=\"_ _a\"></span>w\u00e4re<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Zinsergeb<span class=\"_ _1\"></span>nis <span class=\"_ _22c\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _2f8\"> </span>1.110.99<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>948.436<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _260\"> </span>8<span class=\"_ _1\"></span>95.801<span class=\"_ _3ca\"> </span>715.099<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _271\"> </span>145.06<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>95.249<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _2f9\"> </span>750.737<span class=\"_ _3ca\"> </span>619.850<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge \u00fc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2fa\"> </span>215.194<span class=\"_ _3ca\"> </span>233.337<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>169.128<span class=\"_ _3ca\"> </span>205.142<span class=\"_ _3ca\"> </span>Eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>kapi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>tOC<span class=\"_ _1\"></span>I <span class=\"_ _8c\"> </span>6<span class=\"_ _1\"></span>.943<span class=\"_ _3ca\"> </span>7.362<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rtr<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2fb\"> </span>39.123<span class=\"_ _3ca\"> </span>20.833<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufwe<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2fc\"> </span>-126.9<span class=\"_ _1\"></span>73<span class=\"_ _7c\"> </span><span class=\"fc9\">-137.3<span class=\"_ _1\"></span>31<span class=\"_ _3ca\"> </span></span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ach<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ef<span class=\"_ _1\"></span>fek<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>-87.8<span class=\"_ _1\"></span>69<span class=\"_ _219\"> </span><span class=\"fc9\">-90.032<span class=\"_ _3ca\"> </span></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _ec\"> </span>-87.869<span class=\"_ _67\"> </span><span class=\"fc9\">-89.830<span class=\"_ _3ca\"> </span></span>Neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ivzin<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I <span class=\"_ _265\"> </span>0<span class=\"_ _3ca\"> </span>-202<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>brig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1cf\"> </span>-39.1<span class=\"_ _1\"></span>04<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _2de\"> </span>1<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>zin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _d4\"> </span>-39.12<span class=\"_ _1\"></span>1<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Summe <span class=\"_ _267\"> </span>9<span class=\"_ _1\"></span>84.022<span class=\"_ _3ca\"> </span>811.105<span class=\"_ _3ca\"> </span>Da<span class=\"_ _a\"></span>s im<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Kapit<span class=\"_ _a\"></span>alv<span class=\"_ _a\"></span>era<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ag<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>ergeb<span class=\"_ _a\"></span>nis<span class=\"_ _a\"></span> erf<span class=\"_ _a\"></span>ass<span class=\"_ _a\"></span>te E<span class=\"_ _a\"></span>ntgel<span class=\"_ _a\"></span>t f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ver<span class=\"_ _d\"></span>wal<span class=\"_ _a\"></span>tun<span class=\"_ _a\"></span>g b<span class=\"_ _a\"></span>el\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>t si<span class=\"_ _a\"></span>ch <span class=\"_ _d\"></span>auf<span class=\"_ _a\"></span> TE<span class=\"_ _a\"></span>UR 3<span class=\"_ _a\"></span>9.0<span class=\"_ _a\"></span>86 <span class=\"_ _a\"></span>(TEU<span class=\"_ _a\"></span>R 3<span class=\"_ _a\"></span>4.07<span class=\"_ _a\"></span>1).<span class=\"_ _3ca\"> </span>16.1.<span class=\"ff5b\"> </span>Beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nder Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _d\"></span>ert und Buchw<span class=\"_ _d\"></span>erte von Fin<span class=\"_ _a\"></span>anzinstru<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Kapitalanlagen Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>37.<span class=\"_ _1\"></span>990.239<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.241.37<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>3.268.01<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>37.969.1<span class=\"_ _1\"></span>67<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>6.112.59<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>3.135.87<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.145.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.716.436<span class=\"_ _3ca\"> </span>406.366<span class=\"_ _3ca\"> </span>848.137<span class=\"_ _3ca\"> </span>461.933<span class=\"_ _3ca\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>174.035<span class=\"_ _3ca\"> </span>5.361.04<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.251.94<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>561.042<span class=\"_ _3ca\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>19.043<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.679<span class=\"_ _3ca\"> </span>17.364<span class=\"_ _3ca\"> </span>19.043<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>450.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span>345.186<span class=\"_ _3ca\"> </span>31.829<span class=\"_ _3ca\"> </span>73.060<span class=\"_ _3ca\"> </span>450.075<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>30.116<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>4.028<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.282<span class=\"_ _3ca\"> </span>1.746<span class=\"_ _3ca\"> </span>4.028<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.963.320<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>1.004.63<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>1.488.75<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>2.942.24<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>742<span class=\"_ _1\"></span>.306<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>594.559<span class=\"_ _3ca\"> </span>127.842<span class=\"_ _3ca\"> </span>722.401<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>978.491<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>410.078<span class=\"_ _3ca\"> </span>97.406<span class=\"_ _3ca\"> </span>956.342<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.2<span class=\"_ _1\"></span>42.523<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>3<span class=\"_ _1\"></span>99.293<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>364.354<span class=\"_ _3ca\"> </span>399.293<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>38.259<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>3.320<span class=\"_ _3ca\"> </span>38.259<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>70.088<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>290.946<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.852<span class=\"_ _1\"></span>.090<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>32.988<span class=\"_ _3ca\"> </span>4.384.99<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>4.417.97<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>70.949<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.107<span class=\"_ _3ca\"> </span>792.142<span class=\"_ _3ca\"> </span>831.249<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>18<span class=\"_ _1\"></span>5.622<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>41.498.900<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.313.46<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.445.14<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>43.218.3<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>35.<span class=\"_ _1\"></span>813.985<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.362.75<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.730.54<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>35.681.8<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>7.345.52<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.517.41<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>501.478<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.702.157<span class=\"_ _3ca\"> </span>543.061<span class=\"_ _3ca\"> </span>1.034.01<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>125.080<span class=\"_ _3ca\"> </span>1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>155.893<span class=\"_ _3ca\"> </span>6.431.29<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>1.477.14<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>247.454<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>28.683<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.771<span class=\"_ _3ca\"> </span>26.912<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>427.9<span class=\"_ _1\"></span>50<span class=\"_ _3ca\"> </span>371.175<span class=\"_ _3ca\"> </span>4.479<span class=\"_ _3ca\"> </span>52.296<span class=\"_ _3ca\"> </span>427.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>35.528<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _32a\"> </span>14.208<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.717.480<span class=\"_ _3ca\"> </span>886.538<span class=\"_ _3ca\"> </span>953.116<span class=\"_ _3ca\"> </span>745.715<span class=\"_ _3ca\"> </span>2.585.36<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>788<span class=\"_ _1\"></span>.952<span class=\"_ _3ca\"> </span>144.483<span class=\"_ _3ca\"> </span>576.739<span class=\"_ _3ca\"> </span>20.747<span class=\"_ _3ca\"> </span>741.969<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>888.080<span class=\"_ _3ca\"> </span>396.184<span class=\"_ _3ca\"> </span>376.377<span class=\"_ _3ca\"> </span>29.916<span class=\"_ _3ca\"> </span>802.477<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.0<span class=\"_ _1\"></span>40.448<span class=\"_ _3ca\"> </span>345.871<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>695.052<span class=\"_ _3ca\"> </span>1.040.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>2<span class=\"_ _1\"></span>37.442<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.483<span class=\"_ _3ca\"> </span>207.316<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>33.222<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.234<span class=\"_ _3ca\"> </span>3.345<span class=\"_ _3ca\"> </span>33.222<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>68.930<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>135.290<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>249<span class=\"_ _3ca\"> </span>135.041<span class=\"_ _3ca\"> </span>135.290<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.645<span class=\"_ _1\"></span>.015<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>44.582<span class=\"_ _3ca\"> </span>4.220.36<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>4.264.94<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>82.841<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.007<span class=\"_ _3ca\"> </span>820.868<span class=\"_ _3ca\"> </span>859.875<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>28<span class=\"_ _1\"></span>7.961<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>39.229.802<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.446.34<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>6.771.77<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>40.806.6<span class=\"_ _1\"></span>93<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>1.296<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>707<span class=\"_ _3ca\"> </span>589<span class=\"_ _3ca\"> </span>1.296<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _21f\"> </span>1.296<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>707<span class=\"_ _3ca\"> </span>589<span class=\"_ _3ca\"> </span>1.296<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>55<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _10c\"> </span>555<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C*<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>2.196.07<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.644.86<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>416.711<span class=\"_ _3ca\"> </span>2.061.57<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>306.88<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>306.881<span class=\"_ _3ca\"> </span>306.881<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>579.908<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>396.217<span class=\"_ _3ca\"> </span>88.175<span class=\"_ _3ca\"> </span>484.392<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.248.64<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>21.655<span class=\"_ _3ca\"> </span>1.270.30<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _164\"> </span>2.197.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.645.57<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>417.855<span class=\"_ _3ca\"> </span>2.063.42<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>*Exkl. Leasin<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>verbind<span class=\"_ _d\"></span>lichkeiten<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>2.619<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>481<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _21f\"> </span>2.619<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>481<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>57<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _10c\"> </span>572<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C*<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>2.726.29<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.087.12<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>466.896<span class=\"_ _3ca\"> </span>2.554.01<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>343.89<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>593.118<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>320.939<span class=\"_ _3ca\"> </span>101.339<span class=\"_ _3ca\"> </span>422.278<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.766.18<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>21.659<span class=\"_ _3ca\"> </span>1.787.84<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _164\"> </span>2.729.48<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.089.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>467.949<span class=\"_ _3ca\"> </span>2.557.21<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>*Exkl. Leasin<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>verbind<span class=\"_ _d\"></span>lichkeiten<span class=\"_ _3ca\"> </span><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs1b8e\">16.2.<span class=\"ff5b\"> </span>Umglied<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>run<span class=\"_ _d\"></span>gen von Fin<span class=\"_ _d\"></span>anzinstru<span class=\"_ _d\"></span>ment<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1b8f\">Die Ges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der V<span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>G-V<span class=\"_ _2\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _a\"></span>\u00fcb<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rpr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fen r<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>elm\u00e4\u00dfig z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> jed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungssti<span class=\"_ _a\"></span>chtag die <span class=\"_ _a\"></span>aktuelle G<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>ig-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1b90\">keit <span class=\"_ _10\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>z<span class=\"_ _1\"></span>ulet<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t <span class=\"_ _10\"> </span>vorgenomm<span class=\"_ _a\"></span>enen <span class=\"_ _12\"> </span>Klassi<span class=\"_ _a\"></span>fizierung <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>beizulegende<span class=\"_ _a\"></span>n <span class=\"_ _12\"> </span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te. <span class=\"_ _11\"> </span>Sind <span class=\"_ _12\"> </span>beispielsw<span class=\"_ _a\"></span>eise <span class=\"_ _12\"> </span>no<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>ige <span class=\"_ _10\"> </span>Input-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1b91\">parame<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>er am M<span class=\"_ _a\"></span>arkt nicht m<span class=\"_ _a\"></span>ehr dir<span class=\"_ _a\"></span>ekt<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>beobacht<span class=\"_ _d\"></span>bar<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _a\"></span>eine Um<span class=\"_ _a\"></span>gliederung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>org<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nomm<span class=\"_ _a\"></span>en. </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1b92\">Umglieder<span class=\"_ _1\"></span>ungen <span class=\"_ _331\"> </span><span class=\"fs7\">31.12<span class=\"_ _1\"></span>.2023 </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b93\">Zwischen Level 1<span class=\"_ _1\"></span> </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b94\">und Level 2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b95\">Level 1<span class=\"_ _1\"></span> nach </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b96\">Level 3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b97\">Level 2<span class=\"_ _1\"></span> nach </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b98\">Level 3<span class=\"_ _3ca\"> </span></div><div class=\"c w32 h2d gs1b99\"><div class=\"t m1 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">Anz<span class=\"_ _1\"></span>ahl<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b9a\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _181\"> </span>87<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b9b\">2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1b9c\">5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b9d\">Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span>87<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b9e\">2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1b9f\">5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ba0\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _355\"> </span>87<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ba1\">2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ba2\">5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1ba3\">Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _16a\"> </span>189<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1ba4\">9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1ba5\">10<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ba6\">Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _25f\"> </span>183<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ba7\">9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ba8\">8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ba9\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _254\"> </span>183<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1baa\">9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1bab\">8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1bac\">Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _da\"> </span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1bad\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1bae\">2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1baf\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _257\"> </span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1bb0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1bb1\">2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1bb2\">Summe <span class=\"_ _331\"> </span>276<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1bb3\">11<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1bb4\">15<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1bb5\">Die <span class=\"_ _1\"></span>Umgliederung<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>zwisc<span class=\"_ _d\"></span>hen <span class=\"_ _3\"></span>Le<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>1 <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>evel <span class=\"_ _3\"></span>2 <span class=\"_ _1\"></span>sind <span class=\"_ _3\"></span>auf<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>\u00c4nde<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Liquidit\u00e4t, <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dels<span class=\"_ _a\"></span>frequen<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1bb6\">Handelsak<span class=\"_ _a\"></span>tivit\u00e4t sowie auf die Harmo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g der Bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungshi<span class=\"_ _a\"></span>erarchie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zur\u00fcc<span class=\"_ _a\"></span>kzuf\u00fchre<span class=\"_ _a\"></span>n. <span class=\"_ _1\"></span>Die Umgli<span class=\"_ _d\"></span>eder<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> von Level<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1bb7\">1 zu Lev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l 3 <span class=\"_ _d\"></span>basie<span class=\"_ _a\"></span>ren im W<span class=\"_ _a\"></span>esentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f ei<span class=\"_ _a\"></span>ner V<span class=\"_ _a\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lecht<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung <span class=\"_ _a\"></span>der Liquidit<span class=\"_ _a\"></span>\u00e4t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> and<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rem <span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enhang mi<span class=\"_ _a\"></span>t den </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1bb8\">Entwickl<span class=\"_ _a\"></span>ungen <span class=\"_ _11\"> </span>am <span class=\"_ _11\"> </span>Immo<span class=\"_ _a\"></span>bilienma<span class=\"_ _d\"></span>rkt. <span class=\"_ _11\"> </span>Die <span class=\"_ _f\"> </span>Umgliede<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>von<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>Level <span class=\"_ _f\"> </span>2 <span class=\"_ _11\"> </span>zu <span class=\"_ _11\"> </span>Level <span class=\"_ _f\"> </span>3 <span class=\"_ _11\"> </span>basier<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>im <span class=\"_ _f\"> </span>Wese<span class=\"_ _d\"></span>ntliche<span class=\"_ _d\"></span>n <span class=\"_ _11\"> </span>auf <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1bb9\">V<span class=\"_ _a\"></span>erschlec<span class=\"_ _a\"></span>hterung d<span class=\"_ _d\"></span>er Bo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it\u00e4t <span class=\"_ _d\"></span>bzw<span class=\"_ _a\"></span>. d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Liq<span class=\"_ _a\"></span>uidit\u00e4t.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "2<span class=\"_ _3ca\"> </span>.4.<span class=\"ff5b\"> </span>Erwartet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Kreditverlust<span class=\"_ _d\"></span>e \u00dcbersich<span class=\"_ _a\"></span>t Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2bf\"> </span><span class=\"fs1c\">2023 </span>Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> und bew<span class=\"_ _1\"></span>ertet zu<span class=\"_ _1\"></span> AC <span class=\"_ _2cc\"> </span><span class=\"fs1c\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-<span class=\"_ _1\"></span>44.179<span class=\"_ _3ca\"> </span>-67.06<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>-90.46<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-201.7<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _222\"> </span>6.335<span class=\"_ _3ca\"> </span>133<span class=\"_ _3ca\"> </span>196<span class=\"_ _3ca\"> </span>6.664<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-29.234<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>-4.840<span class=\"_ _3ca\"> </span>-34.075<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2cd\"> </span>-4.711<span class=\"_ _3ca\"> </span>1.064<span class=\"_ _3ca\"> </span>-67.457<span class=\"_ _3ca\"> </span>-71.104<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>5.436<span class=\"_ _3ca\"> </span>1.300<span class=\"_ _3ca\"> </span>53.002<span class=\"_ _3ca\"> </span>59.738<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>schr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _d6\"> </span>-8.635<span class=\"_ _3ca\"> </span>8.635<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _2ce\"> </span>81<span class=\"_ _3ca\"> </span>-81<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _2cf\"> </span>172<span class=\"_ _3ca\"> </span>4.852<span class=\"_ _3ca\"> </span>-5.024<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _2d0\"> </span>47<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>47<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2d1\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2d2\"> </span>-74.68<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-51.16<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>-114.5<span class=\"_ _1\"></span>76<span class=\"_ _3ca\"> </span>-240.4<span class=\"_ _1\"></span>24<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2bf\"> </span><span class=\"fs1c\">2022 </span>Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> und bew<span class=\"_ _1\"></span>ertet zu<span class=\"_ _1\"></span> AC <span class=\"_ _2cc\"> </span><span class=\"fs1c\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-<span class=\"_ _1\"></span>20.107<span class=\"_ _3ca\"> </span>-69.25<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-15.13<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-104.4<span class=\"_ _1\"></span>89<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _222\"> </span>3.129<span class=\"_ _3ca\"> </span>716<span class=\"_ _3ca\"> </span>16<span class=\"_ _3ca\"> </span>3.861<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-31.937<span class=\"_ _3ca\"> </span>-153<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-32.090<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2d3\"> </span>10.393<span class=\"_ _3ca\"> </span>-77.515<span class=\"_ _3ca\"> </span>-14.843<span class=\"_ _3ca\"> </span>-81.965<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>2.294<span class=\"_ _3ca\"> </span>9.794<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>12.088<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>schr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>947<span class=\"_ _3ca\"> </span>947<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _d6\"> </span>-8.667<span class=\"_ _3ca\"> </span>8.667<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _2cf\"> </span>848<span class=\"_ _3ca\"> </span>-848<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _265\"> </span>0<span class=\"_ _3ca\"> </span>61.449<span class=\"_ _3ca\"> </span>-61.449<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _2d4\"> </span>-125<span class=\"_ _3ca\"> </span>79<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>-47<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _98\"> </span>-7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-7<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2d2\"> </span>-44.17<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>-67.06<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>-90.46<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>-201.7<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span>Ausleihung<span class=\"_ _a\"></span>en Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2bf\"> </span><span class=\"fs1c\">2023 </span>Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs1c\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-<span class=\"_ _1\"></span>855<span class=\"_ _3ca\"> </span>-15.12<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>-1.900<span class=\"_ _3ca\"> </span>-17.87<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _94\"> </span>2<span class=\"_ _3ca\"> </span>-15<span class=\"_ _3ca\"> </span>-157<span class=\"_ _3ca\"> </span>-170<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _156\"> </span>-107<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>-4.840<span class=\"_ _3ca\"> </span>-4.948<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _8a\"> </span>0<span class=\"_ _3ca\"> </span>378<span class=\"_ _3ca\"> </span>-799<span class=\"_ _3ca\"> </span>-421<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _29e\"> </span>432<span class=\"_ _3ca\"> </span>756<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.188<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>schr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _282\"> </span>-528<span class=\"_ _3ca\"> </span>-14.00<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>-7.688<span class=\"_ _3ca\"> </span>-22.22<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2022 </span>Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs7\">Stufe 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-172<span class=\"_ _1d0\"> </span>-<span class=\"_ _1\"></span>15.168<span class=\"_ _3c\"> </span>-<span class=\"_ _1\"></span>2.163<span class=\"_ _219\"> </span>-17.503<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _94\"> </span>1<span class=\"_ _3ca\"> </span>6<span class=\"_ _3ca\"> </span>16<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2d7\"> </span>-573<span class=\"_ _4e\"> </span>-1<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-574<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _92\"> </span>-142<span class=\"_ _1c8\"> </span>-1.290<span class=\"_ _242\"> </span>-700<span class=\"_ _e0\"> </span>-2.132<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _133\"> </span>25<span class=\"_ _3ca\"> </span>1.257<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.282<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>schr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _c3\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>947<span class=\"_ _3ca\"> </span>947<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _ed\"> </span>-3<span class=\"_ _a5\"> </span>3<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _27a\"> </span>9<span class=\"_ _3ca\"> </span>-9<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _81\"> </span>0<span class=\"_ _3ca\"> </span>79<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>79<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _244\"> </span>-855<span class=\"_ _252\"> </span>-15.1<span class=\"_ _1\"></span>23<span class=\"_ _3c\"> </span>-1.900<span class=\"_ _219\"> </span>-17.8<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>Anleihen<span class=\"_ _a\"></span> Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2023 </span>Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span><span class=\"fs7\">St<span class=\"_ _1\"></span>ufe 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-34.469<span class=\"_ _252\"> </span>-47.8<span class=\"_ _1\"></span>24<span class=\"_ _1d0\"> </span>-88.56<span class=\"_ _1\"></span>1<span class=\"_ _7c\"> </span>-170.85<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span>5.850<span class=\"_ _3ca\"> </span>68<span class=\"_ _3ca\"> </span>353<span class=\"_ _3ca\"> </span>6.271<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>-5.658<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-5.658<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _1db\"> </span>11<span class=\"_ _1\"></span>.984<span class=\"_ _3ca\"> </span>-2.918<span class=\"_ _252\"> </span>-66<span class=\"_ _1\"></span>.658<span class=\"_ _219\"> </span>-57.59<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _22d\"> </span>1<span class=\"_ _1\"></span>.730<span class=\"_ _3ca\"> </span>441<span class=\"_ _3ca\"> </span>53.002<span class=\"_ _3ca\"> </span>55.173<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _2d8\"> </span>-8.635<span class=\"_ _32\"> </span>8.635<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _1ab\"> </span>81<span class=\"_ _3ca\"> </span>-81<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _132\"> </span>172<span class=\"_ _3ca\"> </span>4.852<span class=\"_ _3ca\"> </span>-5.024<span class=\"_ _d5\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _152\"> </span>47<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>47<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _81\"> </span>-28.<span class=\"_ _1\"></span>898<span class=\"_ _1d0\"> </span>-36.<span class=\"_ _1\"></span>827<span class=\"_ _4b\"> </span>-106.8<span class=\"_ _1\"></span>88<span class=\"_ _7c\"> </span>-172.6<span class=\"_ _1\"></span>13<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2022 </span>Bewe<span class=\"_ _1\"></span>rtet zu FVtOCI<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span><span class=\"fs7\">St<span class=\"_ _1\"></span>ufe 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _71\"> </span>-15.090<span class=\"_ _252\"> </span>-53.9<span class=\"_ _1\"></span>22<span class=\"_ _1d0\"> </span>-12.96<span class=\"_ _1\"></span>8<span class=\"_ _37\"> </span>-<span class=\"_ _1\"></span>81.980<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span>2.417<span class=\"_ _3ca\"> </span>184<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.601<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _168\"> </span>-21<span class=\"_ _1\"></span>.491<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-21.491<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2d9\"> </span>7.313<span class=\"_ _3ca\"> </span>-72.245<span class=\"_ _252\"> </span>-1<span class=\"_ _1\"></span>4.143<span class=\"_ _219\"> </span>-79.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _29e\"> </span>744<span class=\"_ _3ca\"> </span>8.480<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>9.224<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>1 <span class=\"_ _2d8\"> </span>-8.664<span class=\"_ _32\"> </span>8.664<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _132\"> </span>434<span class=\"_ _3ca\"> </span>-434<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>3 <span class=\"_ _27a\"> </span>0<span class=\"_ _3ca\"> </span>61.449<span class=\"_ _3ca\"> </span>-61.449<span class=\"_ _d5\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _63\"> </span>-125<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-1<span class=\"_ _95\"> </span>-126<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _98\"> </span>-7<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-7<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _81\"> </span>-34.<span class=\"_ _1\"></span>469<span class=\"_ _1d0\"> </span>-47.<span class=\"_ _1\"></span>824<span class=\"_ _1d0\"> </span>-88.5<span class=\"_ _1\"></span>61<span class=\"_ _7c\"> </span>-170.8<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>023 </span>Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs7\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>-4.776<span class=\"_ _3c\"> </span>-<span class=\"_ _1\"></span>4.115<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-8.891<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>83<span class=\"_ _3ca\"> </span>80<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>163<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-10.479<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-10.479<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2cd\"> </span>-8.708<span class=\"_ _32\"> </span>3.604<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-5.104<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _29e\"> </span>332<span class=\"_ _3ca\"> </span>103<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>435<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2d2\"> </span>-23.54<span class=\"_ _1\"></span>8<span class=\"_ _20d\"> </span>-<span class=\"_ _1\"></span>328<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-23.87<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>022 </span>Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs7\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>-1.814<span class=\"_ _242\"> </span>-16<span class=\"_ _1\"></span>1<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span>-1.975<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>447<span class=\"_ _3ca\"> </span>526<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>973<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>-4.737<span class=\"_ _26\"> </span>-152<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-4.889<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _113\"> </span>85<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>-3.980<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-3.124<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _133\"> </span>6<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>57<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>124<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Stu<span class=\"_ _1\"></span>fe <span class=\"_ _1\"></span>2 <span class=\"_ _2cf\"> </span>405<span class=\"_ _3ca\"> </span>-405<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>-4.77<span class=\"_ _1\"></span>6<span class=\"_ _238\"> </span>-<span class=\"_ _1\"></span>4.115<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>-8.891<span class=\"_ _3ca\"> </span>Gebunden<span class=\"_ _a\"></span>e Guthaben<span class=\"_ _d\"></span> bei Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ditinst<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>023 </span>Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs7\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>-4.079<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.079<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>400<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>400<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>-12.990<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-12.990<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2cd\"> </span>-7.987<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-7.987<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>2.942<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.942<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2d2\"> </span>-21.71<span class=\"_ _1\"></span>4<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-21.71<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>022 </span>Bewe<span class=\"_ _1\"></span>rtet zu AC<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span><span class=\"fs7\">Stuf<span class=\"_ _1\"></span>e 1<span class=\"_ _3ca\"> </span></span>Stuf<span class=\"_ _1\"></span>e 2<span class=\"_ _3ca\"> </span>Stuf<span class=\"_ _1\"></span>e 3<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hti<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span> Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>beri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>-3.031<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.031<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>264<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>264<span class=\"_ _3ca\"> </span>Erh<span class=\"_ _1\"></span>\u00f6hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von A<span class=\"_ _3\"></span>nsch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>-5.136<span class=\"_ _a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-5.136<span class=\"_ _3ca\"> </span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>fg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Neu<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ertu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (ne<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _2d9\"> </span>2<span class=\"_ _1\"></span>.366<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.366<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>ufg<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>sbu<span class=\"_ _1\"></span>chu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _173\"> </span>1.458<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.458<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>berichtigung zum 31.12.<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>-4.07<span class=\"_ _1\"></span>9<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.079<span class=\"_ _3ca\"> </span><div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs1078\">Zahlung<span class=\"_ _d\"></span>smittel <span class=\"_ _d\"></span>und<span class=\"_ _d\"></span> Zahlungsm<span class=\"_ _a\"></span>ittel\u00e4quiv<span class=\"_ _a\"></span>alente<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1079\">Zahlu<span class=\"_ _d\"></span>ngsmittel <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>Zahlungsmi<span class=\"_ _a\"></span>ttel\u00e4quiv<span class=\"_ _d\"></span>alente <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n als <span class=\"_ _a\"></span>t\u00e4gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h f<span class=\"_ _d\"></span>\u00e4llig<span class=\"_ _a\"></span> angesehen, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>eshalb <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Bere<span class=\"_ _a\"></span>chnung <span class=\"_ _a\"></span>der erwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs107a\">Kredit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlus<span class=\"_ _a\"></span>te \u00fcber di<span class=\"_ _a\"></span>e Gesamtl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ufzeit <span class=\"_ _a\"></span>null ergibt. A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s dies<span class=\"_ _a\"></span>em <span class=\"_ _d\"></span>Grund <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kov<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e gebildet.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "<div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1422\">Zinsergeb<span class=\"_ _1\"></span>nis <span class=\"_ _22c\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1423\">2022<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1424\"><div class=\"t m2 x0 h2e y171 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1425\">Zin<span class=\"_ _1\"></span>sert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _2f8\"> </span>1.110.99<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1426\">948.436<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1427\">Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _260\"> </span>8<span class=\"_ _1\"></span>95.801<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1428\">715.099<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1429\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _271\"> </span>145.06<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs142a\">95.249<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs142b\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _2f9\"> </span>750.737<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs142c\">619.850<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs142d\">Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge \u00fc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2fa\"> </span>215.194<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs142e\">233.337<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs142f\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>169.128<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1430\">205.142<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1431\">Eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>kapi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>tOC<span class=\"_ _1\"></span>I <span class=\"_ _8c\"> </span>6<span class=\"_ _1\"></span>.943<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1432\">7.362<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1433\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rtr<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2fb\"> </span>39.123<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1434\">20.833<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1435\">Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufwe<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2fc\"> </span>-126.9<span class=\"_ _1\"></span>73<span class=\"_ _7c\"> </span><span class=\"fc9\">-137.3<span class=\"_ _1\"></span>31<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1436\">Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ach<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ef<span class=\"_ _1\"></span>fek<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>-87.8<span class=\"_ _1\"></span>69<span class=\"_ _219\"> </span><span class=\"fc9\">-90.032<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1437\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _ec\"> </span>-87.869<span class=\"_ _67\"> </span><span class=\"fc9\">-89.830<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1438\">Neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ivzin<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I <span class=\"_ _265\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1439\">-202<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs143a\">Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>brig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1cf\"> </span>-39.1<span class=\"_ _1\"></span>04<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs143b\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _2de\"> </span>1<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs143c\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs143d\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>zin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _d4\"> </span>-39.12<span class=\"_ _1\"></span>1<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs143e\">Summe <span class=\"_ _267\"> </span>9<span class=\"_ _1\"></span>84.022<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs143f\">811.105<span class=\"_ _3ca\"> </span></div>9.<span class=\"ff5b\"> </span>DET<span class=\"_ _a\"></span>AILS ZUR<span class=\"_ _d\"></span> KONZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERLU<span class=\"_ _a\"></span>STRECHNUNG Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span><span class=\"fs1c\">\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _e0\"> </span>Tschechische Re<span class=\"_ _1\"></span>publik<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _af\"> </span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>weiter<span class=\"_ _1\"></span>te CEE </span>  <span class=\"_ _92\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>1.010.854<span class=\"_ _3ca\"> </span>-740.6<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>183.108<span class=\"_ _3ca\"> </span>-15.72<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>130.074<span class=\"_ _3ca\"> </span>-14.84<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>293.611<span class=\"_ _3ca\"> </span>-13.88<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 450.204<span class=\"_ _3ca\"> </span>422.286<span class=\"_ _3ca\"> </span>91.970<span class=\"_ _3ca\"> </span>81.789<span class=\"_ _3ca\"> </span>61.016<span class=\"_ _3ca\"> </span>43.256<span class=\"_ _3ca\"> </span>186.751<span class=\"_ _3ca\"> </span>144.147<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-36<span class=\"_ _3ca\"> </span>-3.953<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-87<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>158<span class=\"_ _3ca\"> </span>420<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-1.6<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span>-59.305<span class=\"_ _3ca\"> </span>-12.345<span class=\"_ _3ca\"> </span>-1.016<span class=\"_ _3ca\"> </span>-1.058<span class=\"_ _3ca\"> </span>-502<span class=\"_ _3ca\"> </span>-41.948<span class=\"_ _3ca\"> </span>-20.357<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>562.383<span class=\"_ _3ca\"> </span>-1.099.66<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>103.483<span class=\"_ _3ca\"> </span>-96.406<span class=\"_ _3ca\"> </span>70.117<span class=\"_ _3ca\"> </span>-57.600<span class=\"_ _3ca\"> </span>148.650<span class=\"_ _3ca\"> </span>-138.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _328\"> </span>450.961<span class=\"_ _3ca\"> </span>-1.166.37<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>85.029<span class=\"_ _3ca\"> </span>-100.775<span class=\"_ _3ca\"> </span>46.694<span class=\"_ _3ca\"> </span>-23.533<span class=\"_ _3ca\"> </span>139.636<span class=\"_ _3ca\"> </span>-164.139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>13.106<span class=\"_ _3ca\"> </span>-120.577<span class=\"_ _3ca\"> </span>7.726<span class=\"_ _3ca\"> </span>-5.807<span class=\"_ _3ca\"> </span>37.271<span class=\"_ _3ca\"> </span>-35.587<span class=\"_ _3ca\"> </span>14.103<span class=\"_ _3ca\"> </span>-23.075<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 26.252<span class=\"_ _3ca\"> </span>18.701<span class=\"_ _3ca\"> </span>-1.040<span class=\"_ _3ca\"> </span>105<span class=\"_ _3ca\"> </span>339<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>226<span class=\"_ _3ca\"> </span>2.918<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>84.590<span class=\"_ _3ca\"> </span>69.487<span class=\"_ _3ca\"> </span>535<span class=\"_ _3ca\"> </span>511<span class=\"_ _3ca\"> </span>682<span class=\"_ _3ca\"> </span>312<span class=\"_ _3ca\"> </span>5.446<span class=\"_ _3ca\"> </span>4.354<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-58.338<span class=\"_ _3ca\"> </span>-51.073<span class=\"_ _3ca\"> </span>-1.575<span class=\"_ _3ca\"> </span>-407<span class=\"_ _3ca\"> </span>-344<span class=\"_ _3ca\"> </span>-288<span class=\"_ _3ca\"> </span>-5.302<span class=\"_ _3ca\"> </span>-2.033<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>323<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1b5\"> </span>-<span class=\"_ _1\"></span>48.237<span class=\"_ _3ca\"> </span>-44.86<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-2.935<span class=\"_ _3ca\"> </span>-1.911<span class=\"_ _3ca\"> </span>-1.012<span class=\"_ _3ca\"> </span>-1.134<span class=\"_ _3ca\"> </span>-8.276<span class=\"_ _3ca\"> </span>-4.374<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -8.637<span class=\"_ _3ca\"> </span>-4.486<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>-1.691<span class=\"_ _3ca\"> </span>-1.898<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-57<span class=\"_ _3ca\"> </span>-4<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _a9\"> </span>-778<span class=\"_ _3ca\"> </span>-818<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-466<span class=\"_ _3ca\"> </span>-350<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> -35.287<span class=\"_ _3ca\"> </span>-35.989<span class=\"_ _3ca\"> </span>-1.224<span class=\"_ _3ca\"> </span>-1.131<span class=\"_ _3ca\"> </span>-1.500<span class=\"_ _3ca\"> </span>-612<span class=\"_ _3ca\"> </span>-6.397<span class=\"_ _3ca\"> </span>-3.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>-1.71<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.561<span class=\"_ _3ca\"> </span>-1.506<span class=\"_ _3ca\"> </span>-979<span class=\"_ _3ca\"> </span>-297<span class=\"_ _3ca\"> </span>-174<span class=\"_ _3ca\"> </span>-961<span class=\"_ _3ca\"> </span>-750<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>2.768<span class=\"_ _3ca\"> </span>-5.485<span class=\"_ _3ca\"> </span>-6.174<span class=\"_ _3ca\"> </span>-788<span class=\"_ _3ca\"> </span>-679<span class=\"_ _3ca\"> </span>-2.779<span class=\"_ _3ca\"> </span>-2.459<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-7.634<span class=\"_ _3ca\"> </span>-7.286<span class=\"_ _3ca\"> </span>-5.101<span class=\"_ _3ca\"> </span>-3.834<span class=\"_ _3ca\"> </span>-411<span class=\"_ _3ca\"> </span>-398<span class=\"_ _3ca\"> </span>-3.333<span class=\"_ _3ca\"> </span>-3.282<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>154<span class=\"_ _3ca\"> </span>496<span class=\"_ _3ca\"> </span>-29<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>590<span class=\"_ _3ca\"> </span>896<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>G<span class=\"_ _1\"></span>ruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _216\"> </span>Konsolidie<span class=\"_ _1\"></span>rung <span class=\"_ _71\"> </span>G<span class=\"_ _1\"></span>esamt 2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>274.198<span class=\"_ _3ca\"> </span>30.784<span class=\"_ _3ca\"> </span>50.780<span class=\"_ _3ca\"> </span>-8.756<span class=\"_ _bd\"> </span><span class=\"fc5\">-49.55<span class=\"_ _1\"></span>7<span class=\"_ _bd\"> </span></span>-46.640<span class=\"_ _be\"> </span><span class=\"fc5\">1.893.068<span class=\"_ _3ca\"> </span></span>-809.6<span class=\"_ _1\"></span>96<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 89.306<span class=\"_ _3ca\"> </span>29.870<span class=\"_ _3ca\"> </span>53.210<span class=\"_ _3ca\"> </span>26.355<span class=\"_ _3ca\"> </span>-36.656<span class=\"_ _236\"> </span><span class=\"fc9\">-32.<span class=\"_ _1\"></span>806<span class=\"_ _14d\"> </span></span>895.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>714.897<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-41<span class=\"_ _145\"> </span><span class=\"fc9\">-123<span class=\"_ _51\"> </span></span>0<span class=\"_ _3ca\"> </span>-500<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>80<span class=\"_ _3ca\"> </span>-4.242<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-2.8<span class=\"_ _1\"></span>80<span class=\"_ _bd\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.327<span class=\"_ _1b0\"> </span></span>3.444<span class=\"_ _3ca\"> </span>-5.435<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-56.484<span class=\"_ _1f\"> </span><span class=\"fc9\">-104.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>187.813<span class=\"_ _3ca\"> </span>19.364<span class=\"_ _3ca\"> </span>-5.874<span class=\"_ _236\"> </span><span class=\"fc9\">-29.1<span class=\"_ _1\"></span>76<span class=\"_ _bd\"> </span></span>-12.901<span class=\"_ _236\"> </span><span class=\"fc9\">-13.8<span class=\"_ _1\"></span>34<span class=\"_ _fe\"> </span></span>1.053.6<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>-1.415.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>50.994<span class=\"_ _3ca\"> </span>-87.830<span class=\"_ _5d\"> </span><span class=\"fc5\">-1.140<span class=\"_ _5d\"> </span></span>-8.51<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>772.174<span class=\"_ _3ca\"> </span>-1.551.16<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _32a\"> </span>-871<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.747<span class=\"_ _5d\"> </span></span>-5.815<span class=\"_ _236\"> </span><span class=\"fc9\">-21.3<span class=\"_ _1\"></span>28<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>65.520<span class=\"_ _3ca\"> </span>-210.121<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 543<span class=\"_ _3ca\"> </span>379<span class=\"_ _3ca\"> </span>5.579<span class=\"_ _3ca\"> </span>15.728<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _23\"> </span></span>3<span class=\"_ _1\"></span>1.844<span class=\"_ _3ca\"> </span>37.802<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>661<span class=\"_ _3ca\"> </span>625<span class=\"_ _3ca\"> </span>32.853<span class=\"_ _3ca\"> </span>32.420<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _32b\"> </span></span>124.712<span class=\"_ _3ca\"> </span>107.655<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>1<span class=\"_ _1c\"> </span><span class=\"fc9\">-246<span class=\"_ _236\"> </span></span>-30<span class=\"_ _1\"></span>.530<span class=\"_ _236\"> </span><span class=\"fc9\">-18.951<span class=\"_ _32c\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-96.340<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>2.998<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>133<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.256<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.470<span class=\"_ _3ca\"> </span>610<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _71\"> </span>-577<span class=\"_ _1c\"> </span><span class=\"fc9\">-31<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span></span>-<span class=\"_ _1\"></span>86.233<span class=\"_ _bd\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>89.223<span class=\"_ _c2\"> </span></span>4<span class=\"_ _1\"></span>7.944<span class=\"_ _3ca\"> </span>46.554<span class=\"_ _3ca\"> </span>-99.32<span class=\"_ _1\"></span>6<span class=\"_ _32d\"> </span><span class=\"fc9\">-95.26<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.829<span class=\"_ _145\"> </span><span class=\"fc9\">-704<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-10.466<span class=\"_ _99\"> </span><span class=\"fc9\">-5.19<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.004<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.146<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.752<span class=\"_ _99\"> </span><span class=\"fc9\">-5.048<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-26.604<span class=\"_ _236\"> </span><span class=\"fc9\">-26.<span class=\"_ _1\"></span>794<span class=\"_ _c2\"> </span></span>21.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>21.413<span class=\"_ _3ca\"> </span>-6.229<span class=\"_ _99\"> </span><span class=\"fc9\">-6.549<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-54.126<span class=\"_ _236\"> </span><span class=\"fc9\">-58.<span class=\"_ _1\"></span>294<span class=\"_ _c2\"> </span></span>26.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>24.296<span class=\"_ _3ca\"> </span>-72.229<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>4.827<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-57<span class=\"_ _1\"></span>8<span class=\"_ _1c\"> </span><span class=\"fc9\">-316<span class=\"_ _144\"> </span></span>-96<span class=\"_ _33\"> </span><span class=\"fc9\">-8<span class=\"_ _1\"></span>7<span class=\"_ _6e\"> </span></span>479<span class=\"_ _3ca\"> </span>462<span class=\"_ _3ca\"> </span>-4.677<span class=\"_ _99\"> </span><span class=\"fc9\">-3.405<span class=\"_ _3ca\"> </span></span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>436<span class=\"_ _3ca\"> </span>510<span class=\"_ _3ca\"> </span>104<span class=\"_ _3ca\"> </span>-5.496<span class=\"_ _2b\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>4.522<span class=\"_ _bd\"> </span></span>-13<span class=\"_ _1\"></span>.388<span class=\"_ _32d\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>2<span class=\"_ _1c\"> </span><span class=\"fc9\">-261<span class=\"_ _5d\"> </span></span>-1.200<span class=\"_ _5d\"> </span><span class=\"fc9\">-1.09<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-17.931<span class=\"_ _206\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>6.159<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>119<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>715<span class=\"_ _3ca\"> </span>1.511<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "Zinsergeb<span class=\"_ _1\"></span>nis <span class=\"_ _22c\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _2f8\"> </span>1.110.99<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>948.436<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _260\"> </span>8<span class=\"_ _1\"></span>95.801<span class=\"_ _3ca\"> </span>715.099<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _271\"> </span>145.06<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>95.249<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _2f9\"> </span>750.737<span class=\"_ _3ca\"> </span>619.850<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge \u00fc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2fa\"> </span>215.194<span class=\"_ _3ca\"> </span>233.337<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>169.128<span class=\"_ _3ca\"> </span>205.142<span class=\"_ _3ca\"> </span>Eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>kapi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>tOC<span class=\"_ _1\"></span>I <span class=\"_ _8c\"> </span>6<span class=\"_ _1\"></span>.943<span class=\"_ _3ca\"> </span>7.362<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rtr<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2fb\"> </span>39.123<span class=\"_ _3ca\"> </span>20.833<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufwe<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2fc\"> </span>-126.9<span class=\"_ _1\"></span>73<span class=\"_ _7c\"> </span><span class=\"fc9\">-137.3<span class=\"_ _1\"></span>31<span class=\"_ _3ca\"> </span></span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ach<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ef<span class=\"_ _1\"></span>fek<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>-87.8<span class=\"_ _1\"></span>69<span class=\"_ _219\"> </span><span class=\"fc9\">-90.032<span class=\"_ _3ca\"> </span></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _ec\"> </span>-87.869<span class=\"_ _67\"> </span><span class=\"fc9\">-89.830<span class=\"_ _3ca\"> </span></span>Neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ivzin<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I <span class=\"_ _265\"> </span>0<span class=\"_ _3ca\"> </span>-202<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>brig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1cf\"> </span>-39.1<span class=\"_ _1\"></span>04<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _2de\"> </span>1<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>zin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _d4\"> </span>-39.12<span class=\"_ _1\"></span>1<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Summe <span class=\"_ _267\"> </span>9<span class=\"_ _1\"></span>84.022<span class=\"_ _3ca\"> </span>811.105<span class=\"_ _3ca\"> </span>9.<span class=\"ff5b\"> </span>DET<span class=\"_ _a\"></span>AILS ZUR<span class=\"_ _d\"></span> KONZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERLU<span class=\"_ _a\"></span>STRECHNUNG Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span><span class=\"fs1c\">\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _e0\"> </span>Tschechische Re<span class=\"_ _1\"></span>publik<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _af\"> </span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>weiter<span class=\"_ _1\"></span>te CEE </span>  <span class=\"_ _92\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>1.010.854<span class=\"_ _3ca\"> </span>-740.6<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>183.108<span class=\"_ _3ca\"> </span>-15.72<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>130.074<span class=\"_ _3ca\"> </span>-14.84<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>293.611<span class=\"_ _3ca\"> </span>-13.88<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 450.204<span class=\"_ _3ca\"> </span>422.286<span class=\"_ _3ca\"> </span>91.970<span class=\"_ _3ca\"> </span>81.789<span class=\"_ _3ca\"> </span>61.016<span class=\"_ _3ca\"> </span>43.256<span class=\"_ _3ca\"> </span>186.751<span class=\"_ _3ca\"> </span>144.147<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-36<span class=\"_ _3ca\"> </span>-3.953<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-87<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>158<span class=\"_ _3ca\"> </span>420<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-1.6<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span>-59.305<span class=\"_ _3ca\"> </span>-12.345<span class=\"_ _3ca\"> </span>-1.016<span class=\"_ _3ca\"> </span>-1.058<span class=\"_ _3ca\"> </span>-502<span class=\"_ _3ca\"> </span>-41.948<span class=\"_ _3ca\"> </span>-20.357<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>562.383<span class=\"_ _3ca\"> </span>-1.099.66<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>103.483<span class=\"_ _3ca\"> </span>-96.406<span class=\"_ _3ca\"> </span>70.117<span class=\"_ _3ca\"> </span>-57.600<span class=\"_ _3ca\"> </span>148.650<span class=\"_ _3ca\"> </span>-138.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _328\"> </span>450.961<span class=\"_ _3ca\"> </span>-1.166.37<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>85.029<span class=\"_ _3ca\"> </span>-100.775<span class=\"_ _3ca\"> </span>46.694<span class=\"_ _3ca\"> </span>-23.533<span class=\"_ _3ca\"> </span>139.636<span class=\"_ _3ca\"> </span>-164.139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>13.106<span class=\"_ _3ca\"> </span>-120.577<span class=\"_ _3ca\"> </span>7.726<span class=\"_ _3ca\"> </span>-5.807<span class=\"_ _3ca\"> </span>37.271<span class=\"_ _3ca\"> </span>-35.587<span class=\"_ _3ca\"> </span>14.103<span class=\"_ _3ca\"> </span>-23.075<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 26.252<span class=\"_ _3ca\"> </span>18.701<span class=\"_ _3ca\"> </span>-1.040<span class=\"_ _3ca\"> </span>105<span class=\"_ _3ca\"> </span>339<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>226<span class=\"_ _3ca\"> </span>2.918<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>84.590<span class=\"_ _3ca\"> </span>69.487<span class=\"_ _3ca\"> </span>535<span class=\"_ _3ca\"> </span>511<span class=\"_ _3ca\"> </span>682<span class=\"_ _3ca\"> </span>312<span class=\"_ _3ca\"> </span>5.446<span class=\"_ _3ca\"> </span>4.354<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-58.338<span class=\"_ _3ca\"> </span>-51.073<span class=\"_ _3ca\"> </span>-1.575<span class=\"_ _3ca\"> </span>-407<span class=\"_ _3ca\"> </span>-344<span class=\"_ _3ca\"> </span>-288<span class=\"_ _3ca\"> </span>-5.302<span class=\"_ _3ca\"> </span>-2.033<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>323<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1b5\"> </span>-<span class=\"_ _1\"></span>48.237<span class=\"_ _3ca\"> </span>-44.86<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-2.935<span class=\"_ _3ca\"> </span>-1.911<span class=\"_ _3ca\"> </span>-1.012<span class=\"_ _3ca\"> </span>-1.134<span class=\"_ _3ca\"> </span>-8.276<span class=\"_ _3ca\"> </span>-4.374<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -8.637<span class=\"_ _3ca\"> </span>-4.486<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>-1.691<span class=\"_ _3ca\"> </span>-1.898<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-57<span class=\"_ _3ca\"> </span>-4<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _a9\"> </span>-778<span class=\"_ _3ca\"> </span>-818<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-466<span class=\"_ _3ca\"> </span>-350<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> -35.287<span class=\"_ _3ca\"> </span>-35.989<span class=\"_ _3ca\"> </span>-1.224<span class=\"_ _3ca\"> </span>-1.131<span class=\"_ _3ca\"> </span>-1.500<span class=\"_ _3ca\"> </span>-612<span class=\"_ _3ca\"> </span>-6.397<span class=\"_ _3ca\"> </span>-3.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>-1.71<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.561<span class=\"_ _3ca\"> </span>-1.506<span class=\"_ _3ca\"> </span>-979<span class=\"_ _3ca\"> </span>-297<span class=\"_ _3ca\"> </span>-174<span class=\"_ _3ca\"> </span>-961<span class=\"_ _3ca\"> </span>-750<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>2.768<span class=\"_ _3ca\"> </span>-5.485<span class=\"_ _3ca\"> </span>-6.174<span class=\"_ _3ca\"> </span>-788<span class=\"_ _3ca\"> </span>-679<span class=\"_ _3ca\"> </span>-2.779<span class=\"_ _3ca\"> </span>-2.459<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-7.634<span class=\"_ _3ca\"> </span>-7.286<span class=\"_ _3ca\"> </span>-5.101<span class=\"_ _3ca\"> </span>-3.834<span class=\"_ _3ca\"> </span>-411<span class=\"_ _3ca\"> </span>-398<span class=\"_ _3ca\"> </span>-3.333<span class=\"_ _3ca\"> </span>-3.282<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>154<span class=\"_ _3ca\"> </span>496<span class=\"_ _3ca\"> </span>-29<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>590<span class=\"_ _3ca\"> </span>896<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>G<span class=\"_ _1\"></span>ruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _216\"> </span>Konsolidie<span class=\"_ _1\"></span>rung <span class=\"_ _71\"> </span>G<span class=\"_ _1\"></span>esamt 2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>274.198<span class=\"_ _3ca\"> </span>30.784<span class=\"_ _3ca\"> </span>50.780<span class=\"_ _3ca\"> </span>-8.756<span class=\"_ _bd\"> </span><span class=\"fc5\">-49.55<span class=\"_ _1\"></span>7<span class=\"_ _bd\"> </span></span>-46.640<span class=\"_ _be\"> </span><span class=\"fc5\">1.893.068<span class=\"_ _3ca\"> </span></span>-809.6<span class=\"_ _1\"></span>96<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 89.306<span class=\"_ _3ca\"> </span>29.870<span class=\"_ _3ca\"> </span>53.210<span class=\"_ _3ca\"> </span>26.355<span class=\"_ _3ca\"> </span>-36.656<span class=\"_ _236\"> </span><span class=\"fc9\">-32.<span class=\"_ _1\"></span>806<span class=\"_ _14d\"> </span></span>895.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>714.897<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-41<span class=\"_ _145\"> </span><span class=\"fc9\">-123<span class=\"_ _51\"> </span></span>0<span class=\"_ _3ca\"> </span>-500<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>80<span class=\"_ _3ca\"> </span>-4.242<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-2.8<span class=\"_ _1\"></span>80<span class=\"_ _bd\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.327<span class=\"_ _1b0\"> </span></span>3.444<span class=\"_ _3ca\"> </span>-5.435<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-56.484<span class=\"_ _1f\"> </span><span class=\"fc9\">-104.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>187.813<span class=\"_ _3ca\"> </span>19.364<span class=\"_ _3ca\"> </span>-5.874<span class=\"_ _236\"> </span><span class=\"fc9\">-29.1<span class=\"_ _1\"></span>76<span class=\"_ _bd\"> </span></span>-12.901<span class=\"_ _236\"> </span><span class=\"fc9\">-13.8<span class=\"_ _1\"></span>34<span class=\"_ _fe\"> </span></span>1.053.6<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>-1.415.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>50.994<span class=\"_ _3ca\"> </span>-87.830<span class=\"_ _5d\"> </span><span class=\"fc5\">-1.140<span class=\"_ _5d\"> </span></span>-8.51<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>772.174<span class=\"_ _3ca\"> </span>-1.551.16<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _32a\"> </span>-871<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.747<span class=\"_ _5d\"> </span></span>-5.815<span class=\"_ _236\"> </span><span class=\"fc9\">-21.3<span class=\"_ _1\"></span>28<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>65.520<span class=\"_ _3ca\"> </span>-210.121<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 543<span class=\"_ _3ca\"> </span>379<span class=\"_ _3ca\"> </span>5.579<span class=\"_ _3ca\"> </span>15.728<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _23\"> </span></span>3<span class=\"_ _1\"></span>1.844<span class=\"_ _3ca\"> </span>37.802<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>661<span class=\"_ _3ca\"> </span>625<span class=\"_ _3ca\"> </span>32.853<span class=\"_ _3ca\"> </span>32.420<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _32b\"> </span></span>124.712<span class=\"_ _3ca\"> </span>107.655<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>1<span class=\"_ _1c\"> </span><span class=\"fc9\">-246<span class=\"_ _236\"> </span></span>-30<span class=\"_ _1\"></span>.530<span class=\"_ _236\"> </span><span class=\"fc9\">-18.951<span class=\"_ _32c\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-96.340<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>2.998<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>133<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.256<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.470<span class=\"_ _3ca\"> </span>610<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _71\"> </span>-577<span class=\"_ _1c\"> </span><span class=\"fc9\">-31<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span></span>-<span class=\"_ _1\"></span>86.233<span class=\"_ _bd\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>89.223<span class=\"_ _c2\"> </span></span>4<span class=\"_ _1\"></span>7.944<span class=\"_ _3ca\"> </span>46.554<span class=\"_ _3ca\"> </span>-99.32<span class=\"_ _1\"></span>6<span class=\"_ _32d\"> </span><span class=\"fc9\">-95.26<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.829<span class=\"_ _145\"> </span><span class=\"fc9\">-704<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-10.466<span class=\"_ _99\"> </span><span class=\"fc9\">-5.19<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.004<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.146<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.752<span class=\"_ _99\"> </span><span class=\"fc9\">-5.048<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-26.604<span class=\"_ _236\"> </span><span class=\"fc9\">-26.<span class=\"_ _1\"></span>794<span class=\"_ _c2\"> </span></span>21.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>21.413<span class=\"_ _3ca\"> </span>-6.229<span class=\"_ _99\"> </span><span class=\"fc9\">-6.549<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-54.126<span class=\"_ _236\"> </span><span class=\"fc9\">-58.<span class=\"_ _1\"></span>294<span class=\"_ _c2\"> </span></span>26.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>24.296<span class=\"_ _3ca\"> </span>-72.229<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>4.827<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-57<span class=\"_ _1\"></span>8<span class=\"_ _1c\"> </span><span class=\"fc9\">-316<span class=\"_ _144\"> </span></span>-96<span class=\"_ _33\"> </span><span class=\"fc9\">-8<span class=\"_ _1\"></span>7<span class=\"_ _6e\"> </span></span>479<span class=\"_ _3ca\"> </span>462<span class=\"_ _3ca\"> </span>-4.677<span class=\"_ _99\"> </span><span class=\"fc9\">-3.405<span class=\"_ _3ca\"> </span></span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>436<span class=\"_ _3ca\"> </span>510<span class=\"_ _3ca\"> </span>104<span class=\"_ _3ca\"> </span>-5.496<span class=\"_ _2b\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>4.522<span class=\"_ _bd\"> </span></span>-13<span class=\"_ _1\"></span>.388<span class=\"_ _32d\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>2<span class=\"_ _1c\"> </span><span class=\"fc9\">-261<span class=\"_ _5d\"> </span></span>-1.200<span class=\"_ _5d\"> </span><span class=\"fc9\">-1.09<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-17.931<span class=\"_ _206\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>6.159<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>119<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>715<span class=\"_ _3ca\"> </span>1.511<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "Zinsergeb<span class=\"_ _1\"></span>nis <span class=\"_ _22c\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _2f8\"> </span>1.110.99<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>948.436<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _260\"> </span>8<span class=\"_ _1\"></span>95.801<span class=\"_ _3ca\"> </span>715.099<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _271\"> </span>145.06<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>95.249<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _2f9\"> </span>750.737<span class=\"_ _3ca\"> </span>619.850<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge \u00fc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2fa\"> </span>215.194<span class=\"_ _3ca\"> </span>233.337<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>169.128<span class=\"_ _3ca\"> </span>205.142<span class=\"_ _3ca\"> </span>Eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>kapi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>tOC<span class=\"_ _1\"></span>I <span class=\"_ _8c\"> </span>6<span class=\"_ _1\"></span>.943<span class=\"_ _3ca\"> </span>7.362<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rtr<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2fb\"> </span>39.123<span class=\"_ _3ca\"> </span>20.833<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufwe<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2fc\"> </span>-126.9<span class=\"_ _1\"></span>73<span class=\"_ _7c\"> </span><span class=\"fc9\">-137.3<span class=\"_ _1\"></span>31<span class=\"_ _3ca\"> </span></span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ach<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ef<span class=\"_ _1\"></span>fek<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>-87.8<span class=\"_ _1\"></span>69<span class=\"_ _219\"> </span><span class=\"fc9\">-90.032<span class=\"_ _3ca\"> </span></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _ec\"> </span>-87.869<span class=\"_ _67\"> </span><span class=\"fc9\">-89.830<span class=\"_ _3ca\"> </span></span>Neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ivzin<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I <span class=\"_ _265\"> </span>0<span class=\"_ _3ca\"> </span>-202<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>brig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1cf\"> </span>-39.1<span class=\"_ _1\"></span>04<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _2de\"> </span>1<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>zin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _d4\"> </span>-39.12<span class=\"_ _1\"></span>1<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Summe <span class=\"_ _267\"> </span>9<span class=\"_ _1\"></span>84.022<span class=\"_ _3ca\"> </span>811.105<span class=\"_ _3ca\"> </span>9.<span class=\"ff5b\"> </span>DET<span class=\"_ _a\"></span>AILS ZUR<span class=\"_ _d\"></span> KONZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERLU<span class=\"_ _a\"></span>STRECHNUNG Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span><span class=\"fs1c\">\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _e0\"> </span>Tschechische Re<span class=\"_ _1\"></span>publik<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _af\"> </span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>weiter<span class=\"_ _1\"></span>te CEE </span>  <span class=\"_ _92\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>1.010.854<span class=\"_ _3ca\"> </span>-740.6<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>183.108<span class=\"_ _3ca\"> </span>-15.72<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>130.074<span class=\"_ _3ca\"> </span>-14.84<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>293.611<span class=\"_ _3ca\"> </span>-13.88<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 450.204<span class=\"_ _3ca\"> </span>422.286<span class=\"_ _3ca\"> </span>91.970<span class=\"_ _3ca\"> </span>81.789<span class=\"_ _3ca\"> </span>61.016<span class=\"_ _3ca\"> </span>43.256<span class=\"_ _3ca\"> </span>186.751<span class=\"_ _3ca\"> </span>144.147<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-36<span class=\"_ _3ca\"> </span>-3.953<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-87<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>158<span class=\"_ _3ca\"> </span>420<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-1.6<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span>-59.305<span class=\"_ _3ca\"> </span>-12.345<span class=\"_ _3ca\"> </span>-1.016<span class=\"_ _3ca\"> </span>-1.058<span class=\"_ _3ca\"> </span>-502<span class=\"_ _3ca\"> </span>-41.948<span class=\"_ _3ca\"> </span>-20.357<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>562.383<span class=\"_ _3ca\"> </span>-1.099.66<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>103.483<span class=\"_ _3ca\"> </span>-96.406<span class=\"_ _3ca\"> </span>70.117<span class=\"_ _3ca\"> </span>-57.600<span class=\"_ _3ca\"> </span>148.650<span class=\"_ _3ca\"> </span>-138.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _328\"> </span>450.961<span class=\"_ _3ca\"> </span>-1.166.37<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>85.029<span class=\"_ _3ca\"> </span>-100.775<span class=\"_ _3ca\"> </span>46.694<span class=\"_ _3ca\"> </span>-23.533<span class=\"_ _3ca\"> </span>139.636<span class=\"_ _3ca\"> </span>-164.139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>13.106<span class=\"_ _3ca\"> </span>-120.577<span class=\"_ _3ca\"> </span>7.726<span class=\"_ _3ca\"> </span>-5.807<span class=\"_ _3ca\"> </span>37.271<span class=\"_ _3ca\"> </span>-35.587<span class=\"_ _3ca\"> </span>14.103<span class=\"_ _3ca\"> </span>-23.075<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 26.252<span class=\"_ _3ca\"> </span>18.701<span class=\"_ _3ca\"> </span>-1.040<span class=\"_ _3ca\"> </span>105<span class=\"_ _3ca\"> </span>339<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>226<span class=\"_ _3ca\"> </span>2.918<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>84.590<span class=\"_ _3ca\"> </span>69.487<span class=\"_ _3ca\"> </span>535<span class=\"_ _3ca\"> </span>511<span class=\"_ _3ca\"> </span>682<span class=\"_ _3ca\"> </span>312<span class=\"_ _3ca\"> </span>5.446<span class=\"_ _3ca\"> </span>4.354<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-58.338<span class=\"_ _3ca\"> </span>-51.073<span class=\"_ _3ca\"> </span>-1.575<span class=\"_ _3ca\"> </span>-407<span class=\"_ _3ca\"> </span>-344<span class=\"_ _3ca\"> </span>-288<span class=\"_ _3ca\"> </span>-5.302<span class=\"_ _3ca\"> </span>-2.033<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>323<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1b5\"> </span>-<span class=\"_ _1\"></span>48.237<span class=\"_ _3ca\"> </span>-44.86<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-2.935<span class=\"_ _3ca\"> </span>-1.911<span class=\"_ _3ca\"> </span>-1.012<span class=\"_ _3ca\"> </span>-1.134<span class=\"_ _3ca\"> </span>-8.276<span class=\"_ _3ca\"> </span>-4.374<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -8.637<span class=\"_ _3ca\"> </span>-4.486<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>-1.691<span class=\"_ _3ca\"> </span>-1.898<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-57<span class=\"_ _3ca\"> </span>-4<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _a9\"> </span>-778<span class=\"_ _3ca\"> </span>-818<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-466<span class=\"_ _3ca\"> </span>-350<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> -35.287<span class=\"_ _3ca\"> </span>-35.989<span class=\"_ _3ca\"> </span>-1.224<span class=\"_ _3ca\"> </span>-1.131<span class=\"_ _3ca\"> </span>-1.500<span class=\"_ _3ca\"> </span>-612<span class=\"_ _3ca\"> </span>-6.397<span class=\"_ _3ca\"> </span>-3.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>-1.71<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.561<span class=\"_ _3ca\"> </span>-1.506<span class=\"_ _3ca\"> </span>-979<span class=\"_ _3ca\"> </span>-297<span class=\"_ _3ca\"> </span>-174<span class=\"_ _3ca\"> </span>-961<span class=\"_ _3ca\"> </span>-750<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>2.768<span class=\"_ _3ca\"> </span>-5.485<span class=\"_ _3ca\"> </span>-6.174<span class=\"_ _3ca\"> </span>-788<span class=\"_ _3ca\"> </span>-679<span class=\"_ _3ca\"> </span>-2.779<span class=\"_ _3ca\"> </span>-2.459<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-7.634<span class=\"_ _3ca\"> </span>-7.286<span class=\"_ _3ca\"> </span>-5.101<span class=\"_ _3ca\"> </span>-3.834<span class=\"_ _3ca\"> </span>-411<span class=\"_ _3ca\"> </span>-398<span class=\"_ _3ca\"> </span>-3.333<span class=\"_ _3ca\"> </span>-3.282<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>154<span class=\"_ _3ca\"> </span>496<span class=\"_ _3ca\"> </span>-29<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>590<span class=\"_ _3ca\"> </span>896<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>G<span class=\"_ _1\"></span>ruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _216\"> </span>Konsolidie<span class=\"_ _1\"></span>rung <span class=\"_ _71\"> </span>G<span class=\"_ _1\"></span>esamt 2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>274.198<span class=\"_ _3ca\"> </span>30.784<span class=\"_ _3ca\"> </span>50.780<span class=\"_ _3ca\"> </span>-8.756<span class=\"_ _bd\"> </span><span class=\"fc5\">-49.55<span class=\"_ _1\"></span>7<span class=\"_ _bd\"> </span></span>-46.640<span class=\"_ _be\"> </span><span class=\"fc5\">1.893.068<span class=\"_ _3ca\"> </span></span>-809.6<span class=\"_ _1\"></span>96<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 89.306<span class=\"_ _3ca\"> </span>29.870<span class=\"_ _3ca\"> </span>53.210<span class=\"_ _3ca\"> </span>26.355<span class=\"_ _3ca\"> </span>-36.656<span class=\"_ _236\"> </span><span class=\"fc9\">-32.<span class=\"_ _1\"></span>806<span class=\"_ _14d\"> </span></span>895.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>714.897<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-41<span class=\"_ _145\"> </span><span class=\"fc9\">-123<span class=\"_ _51\"> </span></span>0<span class=\"_ _3ca\"> </span>-500<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>80<span class=\"_ _3ca\"> </span>-4.242<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-2.8<span class=\"_ _1\"></span>80<span class=\"_ _bd\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.327<span class=\"_ _1b0\"> </span></span>3.444<span class=\"_ _3ca\"> </span>-5.435<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-56.484<span class=\"_ _1f\"> </span><span class=\"fc9\">-104.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>187.813<span class=\"_ _3ca\"> </span>19.364<span class=\"_ _3ca\"> </span>-5.874<span class=\"_ _236\"> </span><span class=\"fc9\">-29.1<span class=\"_ _1\"></span>76<span class=\"_ _bd\"> </span></span>-12.901<span class=\"_ _236\"> </span><span class=\"fc9\">-13.8<span class=\"_ _1\"></span>34<span class=\"_ _fe\"> </span></span>1.053.6<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>-1.415.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>50.994<span class=\"_ _3ca\"> </span>-87.830<span class=\"_ _5d\"> </span><span class=\"fc5\">-1.140<span class=\"_ _5d\"> </span></span>-8.51<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>772.174<span class=\"_ _3ca\"> </span>-1.551.16<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _32a\"> </span>-871<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.747<span class=\"_ _5d\"> </span></span>-5.815<span class=\"_ _236\"> </span><span class=\"fc9\">-21.3<span class=\"_ _1\"></span>28<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>65.520<span class=\"_ _3ca\"> </span>-210.121<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 543<span class=\"_ _3ca\"> </span>379<span class=\"_ _3ca\"> </span>5.579<span class=\"_ _3ca\"> </span>15.728<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _23\"> </span></span>3<span class=\"_ _1\"></span>1.844<span class=\"_ _3ca\"> </span>37.802<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>661<span class=\"_ _3ca\"> </span>625<span class=\"_ _3ca\"> </span>32.853<span class=\"_ _3ca\"> </span>32.420<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _32b\"> </span></span>124.712<span class=\"_ _3ca\"> </span>107.655<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>1<span class=\"_ _1c\"> </span><span class=\"fc9\">-246<span class=\"_ _236\"> </span></span>-30<span class=\"_ _1\"></span>.530<span class=\"_ _236\"> </span><span class=\"fc9\">-18.951<span class=\"_ _32c\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-96.340<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>2.998<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>133<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.256<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.470<span class=\"_ _3ca\"> </span>610<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _71\"> </span>-577<span class=\"_ _1c\"> </span><span class=\"fc9\">-31<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span></span>-<span class=\"_ _1\"></span>86.233<span class=\"_ _bd\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>89.223<span class=\"_ _c2\"> </span></span>4<span class=\"_ _1\"></span>7.944<span class=\"_ _3ca\"> </span>46.554<span class=\"_ _3ca\"> </span>-99.32<span class=\"_ _1\"></span>6<span class=\"_ _32d\"> </span><span class=\"fc9\">-95.26<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.829<span class=\"_ _145\"> </span><span class=\"fc9\">-704<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-10.466<span class=\"_ _99\"> </span><span class=\"fc9\">-5.19<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.004<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.146<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.752<span class=\"_ _99\"> </span><span class=\"fc9\">-5.048<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-26.604<span class=\"_ _236\"> </span><span class=\"fc9\">-26.<span class=\"_ _1\"></span>794<span class=\"_ _c2\"> </span></span>21.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>21.413<span class=\"_ _3ca\"> </span>-6.229<span class=\"_ _99\"> </span><span class=\"fc9\">-6.549<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-54.126<span class=\"_ _236\"> </span><span class=\"fc9\">-58.<span class=\"_ _1\"></span>294<span class=\"_ _c2\"> </span></span>26.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>24.296<span class=\"_ _3ca\"> </span>-72.229<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>4.827<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-57<span class=\"_ _1\"></span>8<span class=\"_ _1c\"> </span><span class=\"fc9\">-316<span class=\"_ _144\"> </span></span>-96<span class=\"_ _33\"> </span><span class=\"fc9\">-8<span class=\"_ _1\"></span>7<span class=\"_ _6e\"> </span></span>479<span class=\"_ _3ca\"> </span>462<span class=\"_ _3ca\"> </span>-4.677<span class=\"_ _99\"> </span><span class=\"fc9\">-3.405<span class=\"_ _3ca\"> </span></span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>436<span class=\"_ _3ca\"> </span>510<span class=\"_ _3ca\"> </span>104<span class=\"_ _3ca\"> </span>-5.496<span class=\"_ _2b\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>4.522<span class=\"_ _bd\"> </span></span>-13<span class=\"_ _1\"></span>.388<span class=\"_ _32d\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>2<span class=\"_ _1c\"> </span><span class=\"fc9\">-261<span class=\"_ _5d\"> </span></span>-1.200<span class=\"_ _5d\"> </span><span class=\"fc9\">-1.09<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-17.931<span class=\"_ _206\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>6.159<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>119<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>715<span class=\"_ _3ca\"> </span>1.511<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "Zinsergeb<span class=\"_ _1\"></span>nis <span class=\"_ _22c\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _2f8\"> </span>1.110.99<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>948.436<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _260\"> </span>8<span class=\"_ _1\"></span>95.801<span class=\"_ _3ca\"> </span>715.099<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _271\"> </span>145.06<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>95.249<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _2f9\"> </span>750.737<span class=\"_ _3ca\"> </span>619.850<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge \u00fc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2fa\"> </span>215.194<span class=\"_ _3ca\"> </span>233.337<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>169.128<span class=\"_ _3ca\"> </span>205.142<span class=\"_ _3ca\"> </span>Eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>kapi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>tOC<span class=\"_ _1\"></span>I <span class=\"_ _8c\"> </span>6<span class=\"_ _1\"></span>.943<span class=\"_ _3ca\"> </span>7.362<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rtr<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2fb\"> </span>39.123<span class=\"_ _3ca\"> </span>20.833<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufwe<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2fc\"> </span>-126.9<span class=\"_ _1\"></span>73<span class=\"_ _7c\"> </span><span class=\"fc9\">-137.3<span class=\"_ _1\"></span>31<span class=\"_ _3ca\"> </span></span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ach<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ef<span class=\"_ _1\"></span>fek<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>-87.8<span class=\"_ _1\"></span>69<span class=\"_ _219\"> </span><span class=\"fc9\">-90.032<span class=\"_ _3ca\"> </span></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _ec\"> </span>-87.869<span class=\"_ _67\"> </span><span class=\"fc9\">-89.830<span class=\"_ _3ca\"> </span></span>Neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ivzin<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I <span class=\"_ _265\"> </span>0<span class=\"_ _3ca\"> </span>-202<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>brig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1cf\"> </span>-39.1<span class=\"_ _1\"></span>04<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _2de\"> </span>1<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>zin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _d4\"> </span>-39.12<span class=\"_ _1\"></span>1<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Summe <span class=\"_ _267\"> </span>9<span class=\"_ _1\"></span>84.022<span class=\"_ _3ca\"> </span>811.105<span class=\"_ _3ca\"> </span>9.<span class=\"ff5b\"> </span>DET<span class=\"_ _a\"></span>AILS ZUR<span class=\"_ _d\"></span> KONZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERLU<span class=\"_ _a\"></span>STRECHNUNG Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span><span class=\"fs1c\">\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _e0\"> </span>Tschechische Re<span class=\"_ _1\"></span>publik<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _af\"> </span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>weiter<span class=\"_ _1\"></span>te CEE </span>  <span class=\"_ _92\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>1.010.854<span class=\"_ _3ca\"> </span>-740.6<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>183.108<span class=\"_ _3ca\"> </span>-15.72<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>130.074<span class=\"_ _3ca\"> </span>-14.84<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>293.611<span class=\"_ _3ca\"> </span>-13.88<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 450.204<span class=\"_ _3ca\"> </span>422.286<span class=\"_ _3ca\"> </span>91.970<span class=\"_ _3ca\"> </span>81.789<span class=\"_ _3ca\"> </span>61.016<span class=\"_ _3ca\"> </span>43.256<span class=\"_ _3ca\"> </span>186.751<span class=\"_ _3ca\"> </span>144.147<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-36<span class=\"_ _3ca\"> </span>-3.953<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-87<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>158<span class=\"_ _3ca\"> </span>420<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-1.6<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span>-59.305<span class=\"_ _3ca\"> </span>-12.345<span class=\"_ _3ca\"> </span>-1.016<span class=\"_ _3ca\"> </span>-1.058<span class=\"_ _3ca\"> </span>-502<span class=\"_ _3ca\"> </span>-41.948<span class=\"_ _3ca\"> </span>-20.357<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>562.383<span class=\"_ _3ca\"> </span>-1.099.66<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>103.483<span class=\"_ _3ca\"> </span>-96.406<span class=\"_ _3ca\"> </span>70.117<span class=\"_ _3ca\"> </span>-57.600<span class=\"_ _3ca\"> </span>148.650<span class=\"_ _3ca\"> </span>-138.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _328\"> </span>450.961<span class=\"_ _3ca\"> </span>-1.166.37<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>85.029<span class=\"_ _3ca\"> </span>-100.775<span class=\"_ _3ca\"> </span>46.694<span class=\"_ _3ca\"> </span>-23.533<span class=\"_ _3ca\"> </span>139.636<span class=\"_ _3ca\"> </span>-164.139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>13.106<span class=\"_ _3ca\"> </span>-120.577<span class=\"_ _3ca\"> </span>7.726<span class=\"_ _3ca\"> </span>-5.807<span class=\"_ _3ca\"> </span>37.271<span class=\"_ _3ca\"> </span>-35.587<span class=\"_ _3ca\"> </span>14.103<span class=\"_ _3ca\"> </span>-23.075<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 26.252<span class=\"_ _3ca\"> </span>18.701<span class=\"_ _3ca\"> </span>-1.040<span class=\"_ _3ca\"> </span>105<span class=\"_ _3ca\"> </span>339<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>226<span class=\"_ _3ca\"> </span>2.918<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>84.590<span class=\"_ _3ca\"> </span>69.487<span class=\"_ _3ca\"> </span>535<span class=\"_ _3ca\"> </span>511<span class=\"_ _3ca\"> </span>682<span class=\"_ _3ca\"> </span>312<span class=\"_ _3ca\"> </span>5.446<span class=\"_ _3ca\"> </span>4.354<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-58.338<span class=\"_ _3ca\"> </span>-51.073<span class=\"_ _3ca\"> </span>-1.575<span class=\"_ _3ca\"> </span>-407<span class=\"_ _3ca\"> </span>-344<span class=\"_ _3ca\"> </span>-288<span class=\"_ _3ca\"> </span>-5.302<span class=\"_ _3ca\"> </span>-2.033<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>323<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1b5\"> </span>-<span class=\"_ _1\"></span>48.237<span class=\"_ _3ca\"> </span>-44.86<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-2.935<span class=\"_ _3ca\"> </span>-1.911<span class=\"_ _3ca\"> </span>-1.012<span class=\"_ _3ca\"> </span>-1.134<span class=\"_ _3ca\"> </span>-8.276<span class=\"_ _3ca\"> </span>-4.374<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -8.637<span class=\"_ _3ca\"> </span>-4.486<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>-1.691<span class=\"_ _3ca\"> </span>-1.898<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-57<span class=\"_ _3ca\"> </span>-4<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _a9\"> </span>-778<span class=\"_ _3ca\"> </span>-818<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-466<span class=\"_ _3ca\"> </span>-350<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> -35.287<span class=\"_ _3ca\"> </span>-35.989<span class=\"_ _3ca\"> </span>-1.224<span class=\"_ _3ca\"> </span>-1.131<span class=\"_ _3ca\"> </span>-1.500<span class=\"_ _3ca\"> </span>-612<span class=\"_ _3ca\"> </span>-6.397<span class=\"_ _3ca\"> </span>-3.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>-1.71<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.561<span class=\"_ _3ca\"> </span>-1.506<span class=\"_ _3ca\"> </span>-979<span class=\"_ _3ca\"> </span>-297<span class=\"_ _3ca\"> </span>-174<span class=\"_ _3ca\"> </span>-961<span class=\"_ _3ca\"> </span>-750<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>2.768<span class=\"_ _3ca\"> </span>-5.485<span class=\"_ _3ca\"> </span>-6.174<span class=\"_ _3ca\"> </span>-788<span class=\"_ _3ca\"> </span>-679<span class=\"_ _3ca\"> </span>-2.779<span class=\"_ _3ca\"> </span>-2.459<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-7.634<span class=\"_ _3ca\"> </span>-7.286<span class=\"_ _3ca\"> </span>-5.101<span class=\"_ _3ca\"> </span>-3.834<span class=\"_ _3ca\"> </span>-411<span class=\"_ _3ca\"> </span>-398<span class=\"_ _3ca\"> </span>-3.333<span class=\"_ _3ca\"> </span>-3.282<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>154<span class=\"_ _3ca\"> </span>496<span class=\"_ _3ca\"> </span>-29<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>590<span class=\"_ _3ca\"> </span>896<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>G<span class=\"_ _1\"></span>ruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _216\"> </span>Konsolidie<span class=\"_ _1\"></span>rung <span class=\"_ _71\"> </span>G<span class=\"_ _1\"></span>esamt 2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>274.198<span class=\"_ _3ca\"> </span>30.784<span class=\"_ _3ca\"> </span>50.780<span class=\"_ _3ca\"> </span>-8.756<span class=\"_ _bd\"> </span><span class=\"fc5\">-49.55<span class=\"_ _1\"></span>7<span class=\"_ _bd\"> </span></span>-46.640<span class=\"_ _be\"> </span><span class=\"fc5\">1.893.068<span class=\"_ _3ca\"> </span></span>-809.6<span class=\"_ _1\"></span>96<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 89.306<span class=\"_ _3ca\"> </span>29.870<span class=\"_ _3ca\"> </span>53.210<span class=\"_ _3ca\"> </span>26.355<span class=\"_ _3ca\"> </span>-36.656<span class=\"_ _236\"> </span><span class=\"fc9\">-32.<span class=\"_ _1\"></span>806<span class=\"_ _14d\"> </span></span>895.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>714.897<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-41<span class=\"_ _145\"> </span><span class=\"fc9\">-123<span class=\"_ _51\"> </span></span>0<span class=\"_ _3ca\"> </span>-500<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>80<span class=\"_ _3ca\"> </span>-4.242<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-2.8<span class=\"_ _1\"></span>80<span class=\"_ _bd\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.327<span class=\"_ _1b0\"> </span></span>3.444<span class=\"_ _3ca\"> </span>-5.435<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-56.484<span class=\"_ _1f\"> </span><span class=\"fc9\">-104.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>187.813<span class=\"_ _3ca\"> </span>19.364<span class=\"_ _3ca\"> </span>-5.874<span class=\"_ _236\"> </span><span class=\"fc9\">-29.1<span class=\"_ _1\"></span>76<span class=\"_ _bd\"> </span></span>-12.901<span class=\"_ _236\"> </span><span class=\"fc9\">-13.8<span class=\"_ _1\"></span>34<span class=\"_ _fe\"> </span></span>1.053.6<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>-1.415.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>50.994<span class=\"_ _3ca\"> </span>-87.830<span class=\"_ _5d\"> </span><span class=\"fc5\">-1.140<span class=\"_ _5d\"> </span></span>-8.51<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>772.174<span class=\"_ _3ca\"> </span>-1.551.16<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _32a\"> </span>-871<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.747<span class=\"_ _5d\"> </span></span>-5.815<span class=\"_ _236\"> </span><span class=\"fc9\">-21.3<span class=\"_ _1\"></span>28<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>65.520<span class=\"_ _3ca\"> </span>-210.121<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 543<span class=\"_ _3ca\"> </span>379<span class=\"_ _3ca\"> </span>5.579<span class=\"_ _3ca\"> </span>15.728<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _23\"> </span></span>3<span class=\"_ _1\"></span>1.844<span class=\"_ _3ca\"> </span>37.802<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>661<span class=\"_ _3ca\"> </span>625<span class=\"_ _3ca\"> </span>32.853<span class=\"_ _3ca\"> </span>32.420<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _32b\"> </span></span>124.712<span class=\"_ _3ca\"> </span>107.655<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>1<span class=\"_ _1c\"> </span><span class=\"fc9\">-246<span class=\"_ _236\"> </span></span>-30<span class=\"_ _1\"></span>.530<span class=\"_ _236\"> </span><span class=\"fc9\">-18.951<span class=\"_ _32c\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-96.340<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>2.998<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>133<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.256<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.470<span class=\"_ _3ca\"> </span>610<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _71\"> </span>-577<span class=\"_ _1c\"> </span><span class=\"fc9\">-31<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span></span>-<span class=\"_ _1\"></span>86.233<span class=\"_ _bd\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>89.223<span class=\"_ _c2\"> </span></span>4<span class=\"_ _1\"></span>7.944<span class=\"_ _3ca\"> </span>46.554<span class=\"_ _3ca\"> </span>-99.32<span class=\"_ _1\"></span>6<span class=\"_ _32d\"> </span><span class=\"fc9\">-95.26<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.829<span class=\"_ _145\"> </span><span class=\"fc9\">-704<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-10.466<span class=\"_ _99\"> </span><span class=\"fc9\">-5.19<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.004<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.146<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.752<span class=\"_ _99\"> </span><span class=\"fc9\">-5.048<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-26.604<span class=\"_ _236\"> </span><span class=\"fc9\">-26.<span class=\"_ _1\"></span>794<span class=\"_ _c2\"> </span></span>21.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>21.413<span class=\"_ _3ca\"> </span>-6.229<span class=\"_ _99\"> </span><span class=\"fc9\">-6.549<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-54.126<span class=\"_ _236\"> </span><span class=\"fc9\">-58.<span class=\"_ _1\"></span>294<span class=\"_ _c2\"> </span></span>26.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>24.296<span class=\"_ _3ca\"> </span>-72.229<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>4.827<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-57<span class=\"_ _1\"></span>8<span class=\"_ _1c\"> </span><span class=\"fc9\">-316<span class=\"_ _144\"> </span></span>-96<span class=\"_ _33\"> </span><span class=\"fc9\">-8<span class=\"_ _1\"></span>7<span class=\"_ _6e\"> </span></span>479<span class=\"_ _3ca\"> </span>462<span class=\"_ _3ca\"> </span>-4.677<span class=\"_ _99\"> </span><span class=\"fc9\">-3.405<span class=\"_ _3ca\"> </span></span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>436<span class=\"_ _3ca\"> </span>510<span class=\"_ _3ca\"> </span>104<span class=\"_ _3ca\"> </span>-5.496<span class=\"_ _2b\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>4.522<span class=\"_ _bd\"> </span></span>-13<span class=\"_ _1\"></span>.388<span class=\"_ _32d\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>2<span class=\"_ _1c\"> </span><span class=\"fc9\">-261<span class=\"_ _5d\"> </span></span>-1.200<span class=\"_ _5d\"> </span><span class=\"fc9\">-1.09<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-17.931<span class=\"_ _206\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>6.159<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>119<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>715<span class=\"_ _3ca\"> </span>1.511<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "Zinsergeb<span class=\"_ _1\"></span>nis <span class=\"_ _22c\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _2f8\"> </span>1.110.99<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>948.436<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _260\"> </span>8<span class=\"_ _1\"></span>95.801<span class=\"_ _3ca\"> </span>715.099<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _271\"> </span>145.06<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>95.249<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _2f9\"> </span>750.737<span class=\"_ _3ca\"> </span>619.850<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge \u00fc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2fa\"> </span>215.194<span class=\"_ _3ca\"> </span>233.337<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>169.128<span class=\"_ _3ca\"> </span>205.142<span class=\"_ _3ca\"> </span>Eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>kapi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>tOC<span class=\"_ _1\"></span>I <span class=\"_ _8c\"> </span>6<span class=\"_ _1\"></span>.943<span class=\"_ _3ca\"> </span>7.362<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rtr<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2fb\"> </span>39.123<span class=\"_ _3ca\"> </span>20.833<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufwe<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2fc\"> </span>-126.9<span class=\"_ _1\"></span>73<span class=\"_ _7c\"> </span><span class=\"fc9\">-137.3<span class=\"_ _1\"></span>31<span class=\"_ _3ca\"> </span></span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ach<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ef<span class=\"_ _1\"></span>fek<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>-87.8<span class=\"_ _1\"></span>69<span class=\"_ _219\"> </span><span class=\"fc9\">-90.032<span class=\"_ _3ca\"> </span></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _ec\"> </span>-87.869<span class=\"_ _67\"> </span><span class=\"fc9\">-89.830<span class=\"_ _3ca\"> </span></span>Neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ivzin<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I <span class=\"_ _265\"> </span>0<span class=\"_ _3ca\"> </span>-202<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>brig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1cf\"> </span>-39.1<span class=\"_ _1\"></span>04<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _2de\"> </span>1<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>zin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _d4\"> </span>-39.12<span class=\"_ _1\"></span>1<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Summe <span class=\"_ _267\"> </span>9<span class=\"_ _1\"></span>84.022<span class=\"_ _3ca\"> </span>811.105<span class=\"_ _3ca\"> </span>9.<span class=\"ff5b\"> </span>DET<span class=\"_ _a\"></span>AILS ZUR<span class=\"_ _d\"></span> KONZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERLU<span class=\"_ _a\"></span>STRECHNUNG Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span><span class=\"fs1c\">\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _e0\"> </span>Tschechische Re<span class=\"_ _1\"></span>publik<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _af\"> </span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>weiter<span class=\"_ _1\"></span>te CEE </span>  <span class=\"_ _92\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>1.010.854<span class=\"_ _3ca\"> </span>-740.6<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>183.108<span class=\"_ _3ca\"> </span>-15.72<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>130.074<span class=\"_ _3ca\"> </span>-14.84<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>293.611<span class=\"_ _3ca\"> </span>-13.88<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 450.204<span class=\"_ _3ca\"> </span>422.286<span class=\"_ _3ca\"> </span>91.970<span class=\"_ _3ca\"> </span>81.789<span class=\"_ _3ca\"> </span>61.016<span class=\"_ _3ca\"> </span>43.256<span class=\"_ _3ca\"> </span>186.751<span class=\"_ _3ca\"> </span>144.147<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-36<span class=\"_ _3ca\"> </span>-3.953<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-87<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>158<span class=\"_ _3ca\"> </span>420<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-1.6<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span>-59.305<span class=\"_ _3ca\"> </span>-12.345<span class=\"_ _3ca\"> </span>-1.016<span class=\"_ _3ca\"> </span>-1.058<span class=\"_ _3ca\"> </span>-502<span class=\"_ _3ca\"> </span>-41.948<span class=\"_ _3ca\"> </span>-20.357<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>562.383<span class=\"_ _3ca\"> </span>-1.099.66<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>103.483<span class=\"_ _3ca\"> </span>-96.406<span class=\"_ _3ca\"> </span>70.117<span class=\"_ _3ca\"> </span>-57.600<span class=\"_ _3ca\"> </span>148.650<span class=\"_ _3ca\"> </span>-138.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _328\"> </span>450.961<span class=\"_ _3ca\"> </span>-1.166.37<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>85.029<span class=\"_ _3ca\"> </span>-100.775<span class=\"_ _3ca\"> </span>46.694<span class=\"_ _3ca\"> </span>-23.533<span class=\"_ _3ca\"> </span>139.636<span class=\"_ _3ca\"> </span>-164.139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>13.106<span class=\"_ _3ca\"> </span>-120.577<span class=\"_ _3ca\"> </span>7.726<span class=\"_ _3ca\"> </span>-5.807<span class=\"_ _3ca\"> </span>37.271<span class=\"_ _3ca\"> </span>-35.587<span class=\"_ _3ca\"> </span>14.103<span class=\"_ _3ca\"> </span>-23.075<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 26.252<span class=\"_ _3ca\"> </span>18.701<span class=\"_ _3ca\"> </span>-1.040<span class=\"_ _3ca\"> </span>105<span class=\"_ _3ca\"> </span>339<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>226<span class=\"_ _3ca\"> </span>2.918<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>84.590<span class=\"_ _3ca\"> </span>69.487<span class=\"_ _3ca\"> </span>535<span class=\"_ _3ca\"> </span>511<span class=\"_ _3ca\"> </span>682<span class=\"_ _3ca\"> </span>312<span class=\"_ _3ca\"> </span>5.446<span class=\"_ _3ca\"> </span>4.354<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-58.338<span class=\"_ _3ca\"> </span>-51.073<span class=\"_ _3ca\"> </span>-1.575<span class=\"_ _3ca\"> </span>-407<span class=\"_ _3ca\"> </span>-344<span class=\"_ _3ca\"> </span>-288<span class=\"_ _3ca\"> </span>-5.302<span class=\"_ _3ca\"> </span>-2.033<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>323<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1b5\"> </span>-<span class=\"_ _1\"></span>48.237<span class=\"_ _3ca\"> </span>-44.86<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-2.935<span class=\"_ _3ca\"> </span>-1.911<span class=\"_ _3ca\"> </span>-1.012<span class=\"_ _3ca\"> </span>-1.134<span class=\"_ _3ca\"> </span>-8.276<span class=\"_ _3ca\"> </span>-4.374<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -8.637<span class=\"_ _3ca\"> </span>-4.486<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>-1.691<span class=\"_ _3ca\"> </span>-1.898<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-57<span class=\"_ _3ca\"> </span>-4<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _a9\"> </span>-778<span class=\"_ _3ca\"> </span>-818<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-466<span class=\"_ _3ca\"> </span>-350<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> -35.287<span class=\"_ _3ca\"> </span>-35.989<span class=\"_ _3ca\"> </span>-1.224<span class=\"_ _3ca\"> </span>-1.131<span class=\"_ _3ca\"> </span>-1.500<span class=\"_ _3ca\"> </span>-612<span class=\"_ _3ca\"> </span>-6.397<span class=\"_ _3ca\"> </span>-3.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>-1.71<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.561<span class=\"_ _3ca\"> </span>-1.506<span class=\"_ _3ca\"> </span>-979<span class=\"_ _3ca\"> </span>-297<span class=\"_ _3ca\"> </span>-174<span class=\"_ _3ca\"> </span>-961<span class=\"_ _3ca\"> </span>-750<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>2.768<span class=\"_ _3ca\"> </span>-5.485<span class=\"_ _3ca\"> </span>-6.174<span class=\"_ _3ca\"> </span>-788<span class=\"_ _3ca\"> </span>-679<span class=\"_ _3ca\"> </span>-2.779<span class=\"_ _3ca\"> </span>-2.459<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-7.634<span class=\"_ _3ca\"> </span>-7.286<span class=\"_ _3ca\"> </span>-5.101<span class=\"_ _3ca\"> </span>-3.834<span class=\"_ _3ca\"> </span>-411<span class=\"_ _3ca\"> </span>-398<span class=\"_ _3ca\"> </span>-3.333<span class=\"_ _3ca\"> </span>-3.282<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>154<span class=\"_ _3ca\"> </span>496<span class=\"_ _3ca\"> </span>-29<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>590<span class=\"_ _3ca\"> </span>896<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>G<span class=\"_ _1\"></span>ruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _216\"> </span>Konsolidie<span class=\"_ _1\"></span>rung <span class=\"_ _71\"> </span>G<span class=\"_ _1\"></span>esamt 2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>274.198<span class=\"_ _3ca\"> </span>30.784<span class=\"_ _3ca\"> </span>50.780<span class=\"_ _3ca\"> </span>-8.756<span class=\"_ _bd\"> </span><span class=\"fc5\">-49.55<span class=\"_ _1\"></span>7<span class=\"_ _bd\"> </span></span>-46.640<span class=\"_ _be\"> </span><span class=\"fc5\">1.893.068<span class=\"_ _3ca\"> </span></span>-809.6<span class=\"_ _1\"></span>96<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 89.306<span class=\"_ _3ca\"> </span>29.870<span class=\"_ _3ca\"> </span>53.210<span class=\"_ _3ca\"> </span>26.355<span class=\"_ _3ca\"> </span>-36.656<span class=\"_ _236\"> </span><span class=\"fc9\">-32.<span class=\"_ _1\"></span>806<span class=\"_ _14d\"> </span></span>895.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>714.897<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-41<span class=\"_ _145\"> </span><span class=\"fc9\">-123<span class=\"_ _51\"> </span></span>0<span class=\"_ _3ca\"> </span>-500<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>80<span class=\"_ _3ca\"> </span>-4.242<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-2.8<span class=\"_ _1\"></span>80<span class=\"_ _bd\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.327<span class=\"_ _1b0\"> </span></span>3.444<span class=\"_ _3ca\"> </span>-5.435<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-56.484<span class=\"_ _1f\"> </span><span class=\"fc9\">-104.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>187.813<span class=\"_ _3ca\"> </span>19.364<span class=\"_ _3ca\"> </span>-5.874<span class=\"_ _236\"> </span><span class=\"fc9\">-29.1<span class=\"_ _1\"></span>76<span class=\"_ _bd\"> </span></span>-12.901<span class=\"_ _236\"> </span><span class=\"fc9\">-13.8<span class=\"_ _1\"></span>34<span class=\"_ _fe\"> </span></span>1.053.6<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>-1.415.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>50.994<span class=\"_ _3ca\"> </span>-87.830<span class=\"_ _5d\"> </span><span class=\"fc5\">-1.140<span class=\"_ _5d\"> </span></span>-8.51<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>772.174<span class=\"_ _3ca\"> </span>-1.551.16<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _32a\"> </span>-871<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.747<span class=\"_ _5d\"> </span></span>-5.815<span class=\"_ _236\"> </span><span class=\"fc9\">-21.3<span class=\"_ _1\"></span>28<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>65.520<span class=\"_ _3ca\"> </span>-210.121<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 543<span class=\"_ _3ca\"> </span>379<span class=\"_ _3ca\"> </span>5.579<span class=\"_ _3ca\"> </span>15.728<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _23\"> </span></span>3<span class=\"_ _1\"></span>1.844<span class=\"_ _3ca\"> </span>37.802<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>661<span class=\"_ _3ca\"> </span>625<span class=\"_ _3ca\"> </span>32.853<span class=\"_ _3ca\"> </span>32.420<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _32b\"> </span></span>124.712<span class=\"_ _3ca\"> </span>107.655<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>1<span class=\"_ _1c\"> </span><span class=\"fc9\">-246<span class=\"_ _236\"> </span></span>-30<span class=\"_ _1\"></span>.530<span class=\"_ _236\"> </span><span class=\"fc9\">-18.951<span class=\"_ _32c\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-96.340<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>2.998<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>133<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.256<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.470<span class=\"_ _3ca\"> </span>610<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _71\"> </span>-577<span class=\"_ _1c\"> </span><span class=\"fc9\">-31<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span></span>-<span class=\"_ _1\"></span>86.233<span class=\"_ _bd\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>89.223<span class=\"_ _c2\"> </span></span>4<span class=\"_ _1\"></span>7.944<span class=\"_ _3ca\"> </span>46.554<span class=\"_ _3ca\"> </span>-99.32<span class=\"_ _1\"></span>6<span class=\"_ _32d\"> </span><span class=\"fc9\">-95.26<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.829<span class=\"_ _145\"> </span><span class=\"fc9\">-704<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-10.466<span class=\"_ _99\"> </span><span class=\"fc9\">-5.19<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.004<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.146<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.752<span class=\"_ _99\"> </span><span class=\"fc9\">-5.048<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-26.604<span class=\"_ _236\"> </span><span class=\"fc9\">-26.<span class=\"_ _1\"></span>794<span class=\"_ _c2\"> </span></span>21.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>21.413<span class=\"_ _3ca\"> </span>-6.229<span class=\"_ _99\"> </span><span class=\"fc9\">-6.549<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-54.126<span class=\"_ _236\"> </span><span class=\"fc9\">-58.<span class=\"_ _1\"></span>294<span class=\"_ _c2\"> </span></span>26.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>24.296<span class=\"_ _3ca\"> </span>-72.229<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>4.827<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-57<span class=\"_ _1\"></span>8<span class=\"_ _1c\"> </span><span class=\"fc9\">-316<span class=\"_ _144\"> </span></span>-96<span class=\"_ _33\"> </span><span class=\"fc9\">-8<span class=\"_ _1\"></span>7<span class=\"_ _6e\"> </span></span>479<span class=\"_ _3ca\"> </span>462<span class=\"_ _3ca\"> </span>-4.677<span class=\"_ _99\"> </span><span class=\"fc9\">-3.405<span class=\"_ _3ca\"> </span></span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>436<span class=\"_ _3ca\"> </span>510<span class=\"_ _3ca\"> </span>104<span class=\"_ _3ca\"> </span>-5.496<span class=\"_ _2b\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>4.522<span class=\"_ _bd\"> </span></span>-13<span class=\"_ _1\"></span>.388<span class=\"_ _32d\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>2<span class=\"_ _1c\"> </span><span class=\"fc9\">-261<span class=\"_ _5d\"> </span></span>-1.200<span class=\"_ _5d\"> </span><span class=\"fc9\">-1.09<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-17.931<span class=\"_ _206\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>6.159<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>119<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>715<span class=\"_ _3ca\"> </span>1.511<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "Zinsergeb<span class=\"_ _1\"></span>nis <span class=\"_ _22c\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sert<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _2f8\"> </span>1.110.99<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>948.436<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _260\"> </span>8<span class=\"_ _1\"></span>95.801<span class=\"_ _3ca\"> </span>715.099<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _271\"> </span>145.06<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>95.249<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _2f9\"> </span>750.737<span class=\"_ _3ca\"> </span>619.850<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge \u00fc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2fa\"> </span>215.194<span class=\"_ _3ca\"> </span>233.337<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e bew<span class=\"_ _3\"></span>erte<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>169.128<span class=\"_ _3ca\"> </span>205.142<span class=\"_ _3ca\"> </span>Eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>kapi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>t zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>tOC<span class=\"_ _1\"></span>I <span class=\"_ _8c\"> </span>6<span class=\"_ _1\"></span>.943<span class=\"_ _3ca\"> </span>7.362<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rtr<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2fb\"> </span>39.123<span class=\"_ _3ca\"> </span>20.833<span class=\"_ _3ca\"> </span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufwe<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2fc\"> </span>-126.9<span class=\"_ _1\"></span>73<span class=\"_ _7c\"> </span><span class=\"fc9\">-137.3<span class=\"_ _1\"></span>31<span class=\"_ _3ca\"> </span></span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ach<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Ef<span class=\"_ _1\"></span>fek<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>-87.8<span class=\"_ _1\"></span>69<span class=\"_ _219\"> </span><span class=\"fc9\">-90.032<span class=\"_ _3ca\"> </span></span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _ec\"> </span>-87.869<span class=\"_ _67\"> </span><span class=\"fc9\">-89.830<span class=\"_ _3ca\"> </span></span>Neg<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ivzin<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>n f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I <span class=\"_ _265\"> </span>0<span class=\"_ _3ca\"> </span>-202<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>brig<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1cf\"> </span>-39.1<span class=\"_ _1\"></span>04<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _2de\"> </span>1<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>Fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>zin<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _d4\"> </span>-39.12<span class=\"_ _1\"></span>1<span class=\"_ _219\"> </span><span class=\"fc9\">-47.299<span class=\"_ _3ca\"> </span></span>Summe <span class=\"_ _267\"> </span>9<span class=\"_ _1\"></span>84.022<span class=\"_ _3ca\"> </span>811.105<span class=\"_ _3ca\"> </span>9.<span class=\"ff5b\"> </span>DET<span class=\"_ _a\"></span>AILS ZUR<span class=\"_ _d\"></span> KONZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERLU<span class=\"_ _a\"></span>STRECHNUNG Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span><span class=\"fs1c\">\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _e0\"> </span>Tschechische Re<span class=\"_ _1\"></span>publik<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _af\"> </span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>weiter<span class=\"_ _1\"></span>te CEE </span>  <span class=\"_ _92\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>1.010.854<span class=\"_ _3ca\"> </span>-740.6<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>183.108<span class=\"_ _3ca\"> </span>-15.72<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>130.074<span class=\"_ _3ca\"> </span>-14.84<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>293.611<span class=\"_ _3ca\"> </span>-13.88<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 450.204<span class=\"_ _3ca\"> </span>422.286<span class=\"_ _3ca\"> </span>91.970<span class=\"_ _3ca\"> </span>81.789<span class=\"_ _3ca\"> </span>61.016<span class=\"_ _3ca\"> </span>43.256<span class=\"_ _3ca\"> </span>186.751<span class=\"_ _3ca\"> </span>144.147<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-36<span class=\"_ _3ca\"> </span>-3.953<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-87<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>158<span class=\"_ _3ca\"> </span>420<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-1.6<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span>-59.305<span class=\"_ _3ca\"> </span>-12.345<span class=\"_ _3ca\"> </span>-1.016<span class=\"_ _3ca\"> </span>-1.058<span class=\"_ _3ca\"> </span>-502<span class=\"_ _3ca\"> </span>-41.948<span class=\"_ _3ca\"> </span>-20.357<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>562.383<span class=\"_ _3ca\"> </span>-1.099.66<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>103.483<span class=\"_ _3ca\"> </span>-96.406<span class=\"_ _3ca\"> </span>70.117<span class=\"_ _3ca\"> </span>-57.600<span class=\"_ _3ca\"> </span>148.650<span class=\"_ _3ca\"> </span>-138.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _328\"> </span>450.961<span class=\"_ _3ca\"> </span>-1.166.37<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>85.029<span class=\"_ _3ca\"> </span>-100.775<span class=\"_ _3ca\"> </span>46.694<span class=\"_ _3ca\"> </span>-23.533<span class=\"_ _3ca\"> </span>139.636<span class=\"_ _3ca\"> </span>-164.139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>13.106<span class=\"_ _3ca\"> </span>-120.577<span class=\"_ _3ca\"> </span>7.726<span class=\"_ _3ca\"> </span>-5.807<span class=\"_ _3ca\"> </span>37.271<span class=\"_ _3ca\"> </span>-35.587<span class=\"_ _3ca\"> </span>14.103<span class=\"_ _3ca\"> </span>-23.075<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 26.252<span class=\"_ _3ca\"> </span>18.701<span class=\"_ _3ca\"> </span>-1.040<span class=\"_ _3ca\"> </span>105<span class=\"_ _3ca\"> </span>339<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>226<span class=\"_ _3ca\"> </span>2.918<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>84.590<span class=\"_ _3ca\"> </span>69.487<span class=\"_ _3ca\"> </span>535<span class=\"_ _3ca\"> </span>511<span class=\"_ _3ca\"> </span>682<span class=\"_ _3ca\"> </span>312<span class=\"_ _3ca\"> </span>5.446<span class=\"_ _3ca\"> </span>4.354<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-58.338<span class=\"_ _3ca\"> </span>-51.073<span class=\"_ _3ca\"> </span>-1.575<span class=\"_ _3ca\"> </span>-407<span class=\"_ _3ca\"> </span>-344<span class=\"_ _3ca\"> </span>-288<span class=\"_ _3ca\"> </span>-5.302<span class=\"_ _3ca\"> </span>-2.033<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>323<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1b5\"> </span>-<span class=\"_ _1\"></span>48.237<span class=\"_ _3ca\"> </span>-44.86<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-2.935<span class=\"_ _3ca\"> </span>-1.911<span class=\"_ _3ca\"> </span>-1.012<span class=\"_ _3ca\"> </span>-1.134<span class=\"_ _3ca\"> </span>-8.276<span class=\"_ _3ca\"> </span>-4.374<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -8.637<span class=\"_ _3ca\"> </span>-4.486<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>-1.691<span class=\"_ _3ca\"> </span>-1.898<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-57<span class=\"_ _3ca\"> </span>-4<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _a9\"> </span>-778<span class=\"_ _3ca\"> </span>-818<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-466<span class=\"_ _3ca\"> </span>-350<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> -35.287<span class=\"_ _3ca\"> </span>-35.989<span class=\"_ _3ca\"> </span>-1.224<span class=\"_ _3ca\"> </span>-1.131<span class=\"_ _3ca\"> </span>-1.500<span class=\"_ _3ca\"> </span>-612<span class=\"_ _3ca\"> </span>-6.397<span class=\"_ _3ca\"> </span>-3.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>-1.71<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.561<span class=\"_ _3ca\"> </span>-1.506<span class=\"_ _3ca\"> </span>-979<span class=\"_ _3ca\"> </span>-297<span class=\"_ _3ca\"> </span>-174<span class=\"_ _3ca\"> </span>-961<span class=\"_ _3ca\"> </span>-750<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>2.768<span class=\"_ _3ca\"> </span>-5.485<span class=\"_ _3ca\"> </span>-6.174<span class=\"_ _3ca\"> </span>-788<span class=\"_ _3ca\"> </span>-679<span class=\"_ _3ca\"> </span>-2.779<span class=\"_ _3ca\"> </span>-2.459<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-7.634<span class=\"_ _3ca\"> </span>-7.286<span class=\"_ _3ca\"> </span>-5.101<span class=\"_ _3ca\"> </span>-3.834<span class=\"_ _3ca\"> </span>-411<span class=\"_ _3ca\"> </span>-398<span class=\"_ _3ca\"> </span>-3.333<span class=\"_ _3ca\"> </span>-3.282<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>154<span class=\"_ _3ca\"> </span>496<span class=\"_ _3ca\"> </span>-29<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>590<span class=\"_ _3ca\"> </span>896<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>G<span class=\"_ _1\"></span>ruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _216\"> </span>Konsolidie<span class=\"_ _1\"></span>rung <span class=\"_ _71\"> </span>G<span class=\"_ _1\"></span>esamt 2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>274.198<span class=\"_ _3ca\"> </span>30.784<span class=\"_ _3ca\"> </span>50.780<span class=\"_ _3ca\"> </span>-8.756<span class=\"_ _bd\"> </span><span class=\"fc5\">-49.55<span class=\"_ _1\"></span>7<span class=\"_ _bd\"> </span></span>-46.640<span class=\"_ _be\"> </span><span class=\"fc5\">1.893.068<span class=\"_ _3ca\"> </span></span>-809.6<span class=\"_ _1\"></span>96<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 89.306<span class=\"_ _3ca\"> </span>29.870<span class=\"_ _3ca\"> </span>53.210<span class=\"_ _3ca\"> </span>26.355<span class=\"_ _3ca\"> </span>-36.656<span class=\"_ _236\"> </span><span class=\"fc9\">-32.<span class=\"_ _1\"></span>806<span class=\"_ _14d\"> </span></span>895.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>714.897<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-41<span class=\"_ _145\"> </span><span class=\"fc9\">-123<span class=\"_ _51\"> </span></span>0<span class=\"_ _3ca\"> </span>-500<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>80<span class=\"_ _3ca\"> </span>-4.242<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-2.8<span class=\"_ _1\"></span>80<span class=\"_ _bd\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.327<span class=\"_ _1b0\"> </span></span>3.444<span class=\"_ _3ca\"> </span>-5.435<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-56.484<span class=\"_ _1f\"> </span><span class=\"fc9\">-104.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>187.813<span class=\"_ _3ca\"> </span>19.364<span class=\"_ _3ca\"> </span>-5.874<span class=\"_ _236\"> </span><span class=\"fc9\">-29.1<span class=\"_ _1\"></span>76<span class=\"_ _bd\"> </span></span>-12.901<span class=\"_ _236\"> </span><span class=\"fc9\">-13.8<span class=\"_ _1\"></span>34<span class=\"_ _fe\"> </span></span>1.053.6<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>-1.415.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>50.994<span class=\"_ _3ca\"> </span>-87.830<span class=\"_ _5d\"> </span><span class=\"fc5\">-1.140<span class=\"_ _5d\"> </span></span>-8.51<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>772.174<span class=\"_ _3ca\"> </span>-1.551.16<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _32a\"> </span>-871<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.747<span class=\"_ _5d\"> </span></span>-5.815<span class=\"_ _236\"> </span><span class=\"fc9\">-21.3<span class=\"_ _1\"></span>28<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>65.520<span class=\"_ _3ca\"> </span>-210.121<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 543<span class=\"_ _3ca\"> </span>379<span class=\"_ _3ca\"> </span>5.579<span class=\"_ _3ca\"> </span>15.728<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _23\"> </span></span>3<span class=\"_ _1\"></span>1.844<span class=\"_ _3ca\"> </span>37.802<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>661<span class=\"_ _3ca\"> </span>625<span class=\"_ _3ca\"> </span>32.853<span class=\"_ _3ca\"> </span>32.420<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _32b\"> </span></span>124.712<span class=\"_ _3ca\"> </span>107.655<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>1<span class=\"_ _1c\"> </span><span class=\"fc9\">-246<span class=\"_ _236\"> </span></span>-30<span class=\"_ _1\"></span>.530<span class=\"_ _236\"> </span><span class=\"fc9\">-18.951<span class=\"_ _32c\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-96.340<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>2.998<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>133<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.256<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.470<span class=\"_ _3ca\"> </span>610<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _71\"> </span>-577<span class=\"_ _1c\"> </span><span class=\"fc9\">-31<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span></span>-<span class=\"_ _1\"></span>86.233<span class=\"_ _bd\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>89.223<span class=\"_ _c2\"> </span></span>4<span class=\"_ _1\"></span>7.944<span class=\"_ _3ca\"> </span>46.554<span class=\"_ _3ca\"> </span>-99.32<span class=\"_ _1\"></span>6<span class=\"_ _32d\"> </span><span class=\"fc9\">-95.26<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.829<span class=\"_ _145\"> </span><span class=\"fc9\">-704<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-10.466<span class=\"_ _99\"> </span><span class=\"fc9\">-5.19<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.004<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.146<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.752<span class=\"_ _99\"> </span><span class=\"fc9\">-5.048<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-26.604<span class=\"_ _236\"> </span><span class=\"fc9\">-26.<span class=\"_ _1\"></span>794<span class=\"_ _c2\"> </span></span>21.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>21.413<span class=\"_ _3ca\"> </span>-6.229<span class=\"_ _99\"> </span><span class=\"fc9\">-6.549<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-54.126<span class=\"_ _236\"> </span><span class=\"fc9\">-58.<span class=\"_ _1\"></span>294<span class=\"_ _c2\"> </span></span>26.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>24.296<span class=\"_ _3ca\"> </span>-72.229<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>4.827<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-57<span class=\"_ _1\"></span>8<span class=\"_ _1c\"> </span><span class=\"fc9\">-316<span class=\"_ _144\"> </span></span>-96<span class=\"_ _33\"> </span><span class=\"fc9\">-8<span class=\"_ _1\"></span>7<span class=\"_ _6e\"> </span></span>479<span class=\"_ _3ca\"> </span>462<span class=\"_ _3ca\"> </span>-4.677<span class=\"_ _99\"> </span><span class=\"fc9\">-3.405<span class=\"_ _3ca\"> </span></span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>436<span class=\"_ _3ca\"> </span>510<span class=\"_ _3ca\"> </span>104<span class=\"_ _3ca\"> </span>-5.496<span class=\"_ _2b\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>4.522<span class=\"_ _bd\"> </span></span>-13<span class=\"_ _1\"></span>.388<span class=\"_ _32d\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>2<span class=\"_ _1c\"> </span><span class=\"fc9\">-261<span class=\"_ _5d\"> </span></span>-1.200<span class=\"_ _5d\"> </span><span class=\"fc9\">-1.09<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-17.931<span class=\"_ _206\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>6.159<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>119<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>715<span class=\"_ _3ca\"> </span>1.511<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "<div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs14de\">3.<span class=\"ff5b\"> </span>GESCH\u00c4FTS- <span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>DER FIRMEN<span class=\"_ _a\"></span>WERTE </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14df\">Die <span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ewandten <span class=\"_ _a\"></span>Bila<span class=\"_ _d\"></span>nzierungs<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>Bewertungsm<span class=\"_ _d\"></span>etho<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>sind in <span class=\"_ _a\"></span>der A<span class=\"_ _a\"></span>nhang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ngab<span class=\"_ _a\"></span>e 25.<span class=\"_ _d\"></span>5. <span class=\"_ _a\"></span>Gesch\u00e4fts<span class=\"_ _a\"></span>- ode<span class=\"_ _d\"></span>r <span class=\"_ _a\"></span>Firmenwe<span class=\"_ _d\"></span>rte </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14e0\">ab Seite 1<span class=\"_ _a\"></span>71 dargel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt.<span class=\"_ _a\"></span> </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs14e1\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs14e2\">2022<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs14e3\"><div class=\"t m1 x0 h5f y878 ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs14e4\">Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2bb\"> </span>2.090.712<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs14e5\">1.886.33<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs14e6\">Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte W<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> zum<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>orj<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _223\"> </span>-651.991<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs14e7\">-626.109<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs14e8\">Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _12b\"> </span>1.43<span class=\"_ _1\"></span>8.721<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs14e9\">1.260.22<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs14ea\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2fe\"> </span>8.283<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs14eb\">-4.026<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs14ec\">Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2ff\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs14ed\">208.882<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs14ee\">We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _300\"> </span>-75.639<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs14ef\">-26.361<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs14f0\">Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _d8\"> </span>1.371.36<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs14f1\">1.438.72<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs14f2\">Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte W<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> zum<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span> <span class=\"_ _259\"> </span>728.49<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs14f3\">651.991<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs14f4\">An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _301\"> </span>2.099.86<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs14f5\">2.090.71<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsa21\">Die <span class=\"_ _12\"> </span>Zug\u00e4ng<span class=\"_ _a\"></span>e  im<span class=\"_ _d\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _a\"></span>orjahr <span class=\"_ _12\"> </span>res<span class=\"_ _a\"></span>ultiert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  i<span class=\"_ _a\"></span>m  W<span class=\"_ _a\"></span>esentl<span class=\"_ _a\"></span>ichen<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>aus <span class=\"_ _12\"> </span>den <span class=\"_ _12\"> </span>Zuk\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fen <span class=\"_ _12\"> </span>de<span class=\"_ _d\"></span>r  A<span class=\"_ _d\"></span>lfa <span class=\"_ _12\"> </span>(U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _d\"></span>rn)<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>(v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mals <span class=\"_ _10\"> </span>Aegon <span class=\"_ _12\"> </span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>garn) </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14f6\">(TEUR 188.57<span class=\"_ _d\"></span>3<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _a\"></span>slo<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>akis<span class=\"_ _a\"></span>chen <span class=\"_ _a\"></span>P<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sgesell<span class=\"_ _a\"></span>schaft <span class=\"_ _2\"></span>KOOPERA<span class=\"_ _2\"></span>TI<span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>A, <span class=\"_ _2\"></span>d.s.s., <span class=\"_ _2\"></span>a.s. <span class=\"_ _2\"></span>(vormals<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>365.li<span class=\"_ _a\"></span>fe)<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(TEU<span class=\"_ _d\"></span>R 19.970<span class=\"_ _a\"></span>). </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsa23\">D<span class=\"_ _a\"></span>ie W<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>eru<span class=\"_ _d\"></span>ng<span class=\"_ _a\"></span>en i<span class=\"_ _2\"></span>m G<span class=\"_ _d\"></span>es<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>\u00e4f<span class=\"_ _a\"></span>ts<span class=\"_ _d\"></span>j<span class=\"_ _a\"></span>ahr<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>betr<span class=\"_ _a\"></span>ef<span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>\u00fcbe<span class=\"_ _a\"></span>rwi<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>nd <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e C<span class=\"_ _d\"></span>GU<span class=\"_ _a\"></span>-G<span class=\"_ _a\"></span>rup<span class=\"_ _a\"></span>pe <span class=\"_ _a\"></span>Ba<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>tik<span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>(TEU<span class=\"_ _a\"></span>R <span class=\"_ _a\"></span>75<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span>481<span class=\"_ _a\"></span>) (S<span class=\"_ _a\"></span>egm<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>Erwe<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>erte </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14f7\">C<span class=\"_ _a\"></span>EE)<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> Di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>ertm<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>Bal<span class=\"_ _a\"></span>tik<span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>aus<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>deu<span class=\"_ _a\"></span>tl<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>h k<span class=\"_ _a\"></span>on<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>rvati<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>n A<span class=\"_ _a\"></span>nna<span class=\"_ _a\"></span>hm<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>in<span class=\"_ _a\"></span> Be<span class=\"_ _a\"></span>zug<span class=\"_ _a\"></span> a<span class=\"_ _a\"></span>uf<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Aus<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>h\u00fct<span class=\"_ _a\"></span>tung<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14f8\">i<span class=\"_ _a\"></span>m <span class=\"_ _1\"></span>Zu<span class=\"_ _a\"></span>sa<span class=\"_ _a\"></span>mm<span class=\"_ _a\"></span>enh<span class=\"_ _a\"></span>ang<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>mi<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Um<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Bil<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>zie<span class=\"_ _a\"></span>run<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>auf<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>IFRS<span class=\"_ _a\"></span> 1<span class=\"_ _a\"></span>7.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> W<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>en i<span class=\"_ _a\"></span>m <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>or<span class=\"_ _a\"></span>ja<span class=\"_ _a\"></span>hr <span class=\"_ _1\"></span>be<span class=\"_ _a\"></span>tra<span class=\"_ _a\"></span>fe<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>\u00fcb<span class=\"_ _a\"></span>erw<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>gend<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14f9\">di<span class=\"_ _2\"></span>e <span class=\"_ _10\"> </span>C<span class=\"_ _a\"></span>GU<span class=\"_ _d\"></span>-G<span class=\"_ _a\"></span>rup<span class=\"_ _a\"></span>pen<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Al<span class=\"_ _a\"></span>ba<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>i<span class=\"_ _a\"></span>nkl<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Kos<span class=\"_ _a\"></span>ov<span class=\"_ _a\"></span>o <span class=\"_ _11\"> </span>(TE<span class=\"_ _a\"></span>UR<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>13.6<span class=\"_ _a\"></span>24<span class=\"_ _a\"></span>) <span class=\"_ _11\"> </span>(Seg<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>nt <span class=\"_ _11\"> </span>Er<span class=\"_ _a\"></span>wei<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>CE<span class=\"_ _a\"></span>E) <span class=\"_ _11\"> </span>und<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>No<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>dm<span class=\"_ _a\"></span>aze<span class=\"_ _a\"></span>do<span class=\"_ _a\"></span>ni<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>(T<span class=\"_ _a\"></span>EUR<span class=\"_ _a\"></span> 1<span class=\"_ _a\"></span>2.55<span class=\"_ _a\"></span>3<span class=\"_ _d\"></span>) </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs14fa\">(S<span class=\"_ _a\"></span>eg<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>nt <span class=\"_ _a\"></span>Erw<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>te<span class=\"_ _d\"></span>rt<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>CEE<span class=\"_ _a\"></span>).<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs14fc\">Firmenwerte<span class=\"_ _1\"></span> CGU-Gr<span class=\"_ _1\"></span>uppen <span class=\"_ _1\"></span>(Buchwerte<span class=\"_ _1\"></span>) <span class=\"_ _2be\"> </span><span class=\"fs7\">31.1<span class=\"_ _1\"></span>2.2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs14fd\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs14fe\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs14ff\">\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _22c\"> </span>301.7<span class=\"_ _1\"></span>16<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1500\">301.716<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1501\">Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _2f7\"> </span>456.516<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1502\">468.097<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1503\">Po<span class=\"_ _1\"></span>len <span class=\"_ _2e0\"> </span>151.449<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1504\">140.560<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1505\">Bal<span class=\"_ _1\"></span>tiku<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _2ff\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1506\">75.481<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1507\">Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _229\"> </span>124.35<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1508\">124.354<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1509\">Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _302\"> </span>131.227<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs150a\">111.257<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs150b\">Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _1ef\"> </span>195<span class=\"_ _1\"></span>.576<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs150c\">186.759<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs150d\">Grup<span class=\"_ _1\"></span>pen<span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>en <span class=\"_ _303\"> </span>10.527<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs150e\">30.497<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs150f\">Summe <span class=\"_ _228\"> </span>1.371.<span class=\"_ _1\"></span>365<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1510\">1.438.72<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1511\">Im <span class=\"_ _10\"> </span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch\u00e4ftsjahr <span class=\"_ _10\"> </span>kam <span class=\"_ _10\"> </span>es <span class=\"_ _10\"> </span>zu <span class=\"_ _12\"> </span>eine<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Umgli<span class=\"_ _d\"></span>ederung <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>slowakisch<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Pensio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sges<span class=\"_ _a\"></span>ellschaft <span class=\"_ _10\"> </span>KOOP<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>RA<span class=\"_ _2\"></span>TIV<span class=\"_ _2\"></span>A, <span class=\"_ _12\"> </span>d.s.s.,<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>a.s.<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1512\">(vormals 3<span class=\"_ _d\"></span>65.li<span class=\"_ _a\"></span>fe) aus der C<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>U-<span class=\"_ _a\"></span>Gruppe G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nktio<span class=\"_ _d\"></span>nen i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die C<span class=\"_ _a\"></span>GU-Gruppe Sl<span class=\"_ _a\"></span>owakei.<span class=\"_ _d\"></span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1513\">Wertmin<span class=\"_ _1\"></span>derungen<span class=\"_ _1\"></span> und erziel<span class=\"_ _1\"></span>barer Betra<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span><span class=\"fs7\">B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>richtspflichti<span class=\"_ _1\"></span>ges </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1514\">Segme<span class=\"_ _1\"></span>nt </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1515\">2023 <span class=\"_ _272\"> </span><span class=\"fc9\">2022 </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1516\">Wert<span class=\"_ _1\"></span>minderungen<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1517\">Erzielba<span class=\"_ _1\"></span>rer Bet<span class=\"_ _1\"></span>rag<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1518\">Wert<span class=\"_ _1\"></span>minderungen<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1519\">Erzielba<span class=\"_ _1\"></span>rer Bet<span class=\"_ _1\"></span>rag<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs151a\"><div class=\"t m1 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs151b\">Alba<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span> <span class=\"_ _ff\"> </span>Erweiterte CEE<span class=\"_ _1\"></span> <span class=\"_ _90\"> </span><span class=\"fc9\">13.6<span class=\"_ _1\"></span>24<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs151c\">22.037<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs151d\">Bal<span class=\"_ _1\"></span>tiku<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _1b9\"> </span>Erweiterte CEE<span class=\"_ _1\"></span> <span class=\"_ _1a1\"> </span>7<span class=\"_ _1\"></span>5.481<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs151e\">231.883<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs151f\">No<span class=\"_ _1\"></span>rdm<span class=\"_ _1\"></span>aze<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>nien<span class=\"_ _1\"></span> <span class=\"_ _193\"> </span>Erweiterte CEE<span class=\"_ _1\"></span> <span class=\"_ _90\"> </span><span class=\"fc9\">12.55<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1520\">27.172<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1521\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>sind <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erlustre<span class=\"_ _a\"></span>chnun<span class=\"_ _a\"></span>g <span class=\"_ _f\"></span>in <span class=\"_ _e\"></span>einer <span class=\"_ _f\"></span>s<span class=\"_ _a\"></span>eparaten <span class=\"_ _e\"></span>Positio<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>zwischen <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Zw<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>hensum<span class=\"_ _a\"></span>me </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1522\">Operativ<span class=\"_ _a\"></span>es Gruppen<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>nis und d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>bn<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>vor<span class=\"_ _1\"></span> S<span class=\"_ _a\"></span>teuern erfasst.<span class=\"_ _3ca\"> </span> <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1523\">Der Basis<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ssat<span class=\"_ _d\"></span>z vor<span class=\"_ _d\"></span> Infl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tionsdif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>nzen beli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f si<span class=\"_ _a\"></span>ch auf 2,2<span class=\"_ _a\"></span>2<span class=\"fsb\"> </span>% (2,36<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%)<span class=\"_ _1\"></span>. D<span class=\"_ _a\"></span>as Markt<span class=\"_ _d\"></span>risiko <span class=\"_ _d\"></span>in der<span class=\"_ _a\"></span> H\u00f6he <span class=\"_ _d\"></span>von 7,53<span class=\"_ _a\"></span><span class=\"fsb\"> <span class=\"fsa\">%<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>7,14<span class=\"_ _d\"></span><span class=\"fsb\"> <span class=\"fsa\">%) </span></span></span></span></span></span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1524\">wurde<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>mit <span class=\"_ _3\"></span>einem <span class=\"_ _3\"></span>Beta-<span class=\"_ _a\"></span>Faktor <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>0,90<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>(0,87<span class=\"_ _a\"></span>) <span class=\"_ _e\"></span>multiplizi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>elc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>Stic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>asis <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>defi<span class=\"_ _d\"></span>nierten <span class=\"_ _3\"></span>Pee<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gro<span class=\"_ _a\"></span>up </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1525\">ermittelt w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de. Die <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>echnung <span class=\"_ _a\"></span>der Diskonti<span class=\"_ _a\"></span>erungss\u00e4tze <span class=\"_ _a\"></span>basiert auf Pa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>am<span class=\"_ _a\"></span>etern<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>or S<span class=\"_ _d\"></span>teuern.<span class=\"_ _d\"></span> </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1527\">Wesentliche<span class=\"_ _1\"></span> Berechn<span class=\"_ _1\"></span>ungspa<span class=\"_ _1\"></span>rameter<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span><span class=\"fs7\">D<span class=\"_ _d\"></span>iskontie<span class=\"_ _1\"></span>rungss\u00e4tze<span class=\"_ _1\"></span> <span class=\"_ _14f\"> </span>L\u00e4nderrisike<span class=\"_ _1\"></span>n <span class=\"_ _1f7\"> </span>Langfristi<span class=\"_ _1\"></span>ge Wachstumsra<span class=\"_ _1\"></span>ten </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1528\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1529\">2022<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs152a\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs152b\">2022<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs152c\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs152d\">2022<span class=\"_ _3ca\"> </span></div><div class=\"c w28 h2d gs152e\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs152f\">\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _253\"> </span>9,5<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1530\">9,25<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1531\">0,58<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1532\">0,69<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1533\">1,50<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1534\">1,50<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1535\">Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _fd\"> </span>9,64<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1536\">9,11<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1537\">0,88<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1538\">1,03<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1539\">3,67\u2013<span class=\"_ _1\"></span>4,87<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs153a\">3,60\u2013<span class=\"_ _1\"></span>5,46<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs153b\">Po<span class=\"_ _1\"></span>len <span class=\"_ _125\"> </span>11,52<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs153c\">11,22<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs153d\">1,24<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs153e\">1,46<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs153f\">5,87\u2013<span class=\"_ _1\"></span>7,43<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1540\">5,79\u2013<span class=\"_ _1\"></span>7,29<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1541\">Alba<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span> <span class=\"_ _19d\"> </span>15,98<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1542\">16,02<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1543\">6,58<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1544\">7,77<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1545\">6,60<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1546\">6,41<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1547\">Bal<span class=\"_ _1\"></span>tiku<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _193\"> </span>10,30<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1548\">10,15<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1549\">1,34<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs154a\">1,58<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs154b\">5,00\u2013<span class=\"_ _1\"></span>7,51<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs154c\">5,20\u2013<span class=\"_ _1\"></span>6,69<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs154d\">Bosn<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span>Herz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _fd\"> </span>18,29<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs154e\">19,65<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs154f\">9,51<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1550\">11,22<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1551\">5,49\u2013<span class=\"_ _1\"></span>7,32<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1552\">5,55\u2013<span class=\"_ _1\"></span>7,47<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1553\">Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _1be\"> </span>11,09<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1554\">10,52<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1555\">2,34<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1556\">2,76<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1557\">5,75\u2013<span class=\"_ _1\"></span>6,37<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1558\">5,64\u2013<span class=\"_ _1\"></span>6,18<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1559\">Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1ad\"> </span>11,74<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs155a\">12,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs155b\">2,78<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs155c\">3,29<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs155d\">5,07\u2013<span class=\"_ _1\"></span>7,34<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs155e\">5,12\u2013<span class=\"_ _1\"></span>7,54<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs155f\">Mol<span class=\"_ _1\"></span>dau<span class=\"_ _1\"></span> <span class=\"_ _203\"> </span>21,23<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1560\">22,50<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1561\">9,51<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1562\">11,22<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1563\">8,33<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1564\">8,78<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1565\">No<span class=\"_ _1\"></span>rdm<span class=\"_ _1\"></span>aze<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>nien<span class=\"_ _1\"></span> <span class=\"_ _2b3\"> </span>14,02<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1566\">14,28<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1567\">5,26<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1568\">6,21<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1569\">5,85<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs156a\">5,75<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs156b\">Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _154\"> </span>13,0<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs156c\">13,22<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs156d\">3,21<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs156e\">3,79<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs156f\">5,38\u2013<span class=\"_ _1\"></span>7,82<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1570\">5,60\u2013<span class=\"_ _1\"></span>7,91<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1571\">Se<span class=\"_ _1\"></span>rbien<span class=\"_ _1\"></span> <span class=\"_ _108\"> </span>1<span class=\"_ _1\"></span>4,46<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1572\">14,75<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1573\">4,40<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1574\">5,19<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1575\">5,69\u2013<span class=\"_ _1\"></span>7,51<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1576\">5,78\u2013<span class=\"_ _1\"></span>7,57<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1577\">Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _162\"> </span>10,20<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1578\">10,02<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1579\">1,24<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs157a\">1,46<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs157b\">5,07\u2013<span class=\"_ _1\"></span>5,33<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs157c\">5,77\u2013<span class=\"_ _1\"></span>6,03<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs157d\">Uk<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _108\"> </span>30,97<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs157e\">40,82<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs157f\">17,55<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1580\">17,26<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1581\">10,06\u2013<span class=\"_ _1\"></span>13,08<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1582\">15,03\u2013<span class=\"_ _1\"></span>18,36<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1583\">Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _1bd\"> </span>13,29<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1584\">13,34<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1585\">2,78<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1586\">3,29<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1587\">6,68\u2013<span class=\"_ _1\"></span>6,71<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1588\">6,55\u2013<span class=\"_ _1\"></span>6,59<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1589\">Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chla<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _2e8\"> </span>8,96<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs158a\">8,56<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs158b\">0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs158c\">0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs158d\">1,50<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs158e\">1,50<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs158f\">Ge<span class=\"_ _1\"></span>orgi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2d9\"> </span>14,12<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1590\">14,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1591\">4,40<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1592\">5,19<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1593\">6,53<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1594\">6,12<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1595\">Lie<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ein <span class=\"_ _10c\"> </span>8,96<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1596\">8,56<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1597\">0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1598\">0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1599\">1,50<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs159a\">1,50<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs159b\">T\u00fcr<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _159\"> </span>61,41<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs159c\">37,79<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs159d\">9,51<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs159e\">11,22<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs159f\">26,35\u2013<span class=\"_ _1\"></span>29,20<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15a0\">14,55\u2013<span class=\"_ _1\"></span>17,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15a1\">Grup<span class=\"_ _1\"></span>pen<span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>en <span class=\"_ _104\"> </span>9,54\u20131<span class=\"_ _1\"></span>4,46<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15a2\">9,25\u2013<span class=\"_ _1\"></span>14,75<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15a3\">0,58\u2013<span class=\"_ _1\"></span>4,40<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15a4\">0,69\u2013<span class=\"_ _1\"></span>5,19<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15a5\">1,50\u2013<span class=\"_ _1\"></span>7,51<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15a6\">1,50\u2013<span class=\"_ _1\"></span>7,57<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs15a7\">Der dur<span class=\"_ _a\"></span>chschnit<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>che Ans<span class=\"_ _d\"></span>tieg d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Dis<span class=\"_ _d\"></span>ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tierungss<span class=\"_ _a\"></span>\u00e4tze ist vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>rangig <span class=\"_ _d\"></span>auf d<span class=\"_ _a\"></span>as h\u00f6her<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> M<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>risiko<span class=\"_ _a\"></span> zur\u00fcckz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f\u00fchr<span class=\"_ _a\"></span>en. </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs15a8\">Sensitivit\u00e4<span class=\"_ _1\"></span>ten </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs15a9\">Zus\u00e4tzliche<span class=\"_ _1\"></span>r Wertmi<span class=\"_ _1\"></span>nderung<span class=\"_ _1\"></span>sbedarf<span class=\"_ _1\"></span> </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15aa\">Cash flows<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15ab\">Wachstum<span class=\"_ _1\"></span>srate<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15ac\">Diskontier<span class=\"_ _1\"></span>ungssatz<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15ad\">Cash flows un<span class=\"_ _1\"></span>d </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15ae\">Diskontier<span class=\"_ _1\"></span>ungssatz<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15af\">-10<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15b0\">-1<span class=\"fsf\"> </span>%p<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15b1\">+1<span class=\"fsf\"> </span>%p<span class=\"_ _4f\"> </span>-10<span class=\"fsf\"> </span>% und +1<span class=\"fsf\"> <span class=\"_ _1\"></span></span>%p<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs15b2\"><div class=\"t m2 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15b3\">Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _1b7\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15b4\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15b5\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15b6\">-39.977<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15b7\">Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span>-37.005<span class=\"_ _12a\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15b8\">-34.617<span class=\"_ _241\"> </span>-9<span class=\"_ _1\"></span>1.740</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "3.<span class=\"ff5b\"> </span>GESCH\u00c4FTS- <span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>DER FIRMEN<span class=\"_ _a\"></span>WERTE Die <span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ewandten <span class=\"_ _a\"></span>Bila<span class=\"_ _d\"></span>nzierungs<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>Bewertungsm<span class=\"_ _d\"></span>etho<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>sind in <span class=\"_ _a\"></span>der A<span class=\"_ _a\"></span>nhang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ngab<span class=\"_ _a\"></span>e 25.<span class=\"_ _d\"></span>5. <span class=\"_ _a\"></span>Gesch\u00e4fts<span class=\"_ _a\"></span>- ode<span class=\"_ _d\"></span>r <span class=\"_ _a\"></span>Firmenwe<span class=\"_ _d\"></span>rte ab Seite 1<span class=\"_ _a\"></span>71 dargel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt.<span class=\"_ _a\"></span> Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2bb\"> </span>2.090.712<span class=\"_ _3ca\"> </span>1.886.33<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte W<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> zum<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>orj<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _223\"> </span>-651.991<span class=\"_ _3ca\"> </span>-626.109<span class=\"_ _3ca\"> </span>Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _12b\"> </span>1.43<span class=\"_ _1\"></span>8.721<span class=\"_ _3ca\"> </span>1.260.22<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2fe\"> </span>8.283<span class=\"_ _3ca\"> </span>-4.026<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2ff\"> </span>0<span class=\"_ _3ca\"> </span>208.882<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _300\"> </span>-75.639<span class=\"_ _3ca\"> </span>-26.361<span class=\"_ _3ca\"> </span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _d8\"> </span>1.371.36<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.438.72<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte W<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> zum<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span> <span class=\"_ _259\"> </span>728.49<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>651.991<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _301\"> </span>2.099.86<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>2.090.71<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Die <span class=\"_ _12\"> </span>Zug\u00e4ng<span class=\"_ _a\"></span>e  im<span class=\"_ _d\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _a\"></span>orjahr <span class=\"_ _12\"> </span>res<span class=\"_ _a\"></span>ultiert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  i<span class=\"_ _a\"></span>m  W<span class=\"_ _a\"></span>esentl<span class=\"_ _a\"></span>ichen<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>aus <span class=\"_ _12\"> </span>den <span class=\"_ _12\"> </span>Zuk\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fen <span class=\"_ _12\"> </span>de<span class=\"_ _d\"></span>r  A<span class=\"_ _d\"></span>lfa <span class=\"_ _12\"> </span>(U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _d\"></span>rn)<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>(v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mals <span class=\"_ _10\"> </span>Aegon <span class=\"_ _12\"> </span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>garn) (TEUR 188.57<span class=\"_ _d\"></span>3<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _a\"></span>slo<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>akis<span class=\"_ _a\"></span>chen <span class=\"_ _a\"></span>P<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sgesell<span class=\"_ _a\"></span>schaft <span class=\"_ _2\"></span>KOOPERA<span class=\"_ _2\"></span>TI<span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>A, <span class=\"_ _2\"></span>d.s.s., <span class=\"_ _2\"></span>a.s. <span class=\"_ _2\"></span>(vormals<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>365.li<span class=\"_ _a\"></span>fe)<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(TEU<span class=\"_ _d\"></span>R 19.970<span class=\"_ _a\"></span>). D<span class=\"_ _a\"></span>ie W<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>eru<span class=\"_ _d\"></span>ng<span class=\"_ _a\"></span>en i<span class=\"_ _2\"></span>m G<span class=\"_ _d\"></span>es<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>\u00e4f<span class=\"_ _a\"></span>ts<span class=\"_ _d\"></span>j<span class=\"_ _a\"></span>ahr<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>betr<span class=\"_ _a\"></span>ef<span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>\u00fcbe<span class=\"_ _a\"></span>rwi<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>nd <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e C<span class=\"_ _d\"></span>GU<span class=\"_ _a\"></span>-G<span class=\"_ _a\"></span>rup<span class=\"_ _a\"></span>pe <span class=\"_ _a\"></span>Ba<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>tik<span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>(TEU<span class=\"_ _a\"></span>R <span class=\"_ _a\"></span>75<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span>481<span class=\"_ _a\"></span>) (S<span class=\"_ _a\"></span>egm<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>Erwe<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>erte C<span class=\"_ _a\"></span>EE)<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> Di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>ertm<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>Bal<span class=\"_ _a\"></span>tik<span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>aus<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>deu<span class=\"_ _a\"></span>tl<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>h k<span class=\"_ _a\"></span>on<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>rvati<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>n A<span class=\"_ _a\"></span>nna<span class=\"_ _a\"></span>hm<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>in<span class=\"_ _a\"></span> Be<span class=\"_ _a\"></span>zug<span class=\"_ _a\"></span> a<span class=\"_ _a\"></span>uf<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Aus<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>h\u00fct<span class=\"_ _a\"></span>tung<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> i<span class=\"_ _a\"></span>m <span class=\"_ _1\"></span>Zu<span class=\"_ _a\"></span>sa<span class=\"_ _a\"></span>mm<span class=\"_ _a\"></span>enh<span class=\"_ _a\"></span>ang<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>mi<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Um<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Bil<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>zie<span class=\"_ _a\"></span>run<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>auf<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>IFRS<span class=\"_ _a\"></span> 1<span class=\"_ _a\"></span>7.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> W<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>en i<span class=\"_ _a\"></span>m <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>or<span class=\"_ _a\"></span>ja<span class=\"_ _a\"></span>hr <span class=\"_ _1\"></span>be<span class=\"_ _a\"></span>tra<span class=\"_ _a\"></span>fe<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>\u00fcb<span class=\"_ _a\"></span>erw<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>gend<span class=\"_ _a\"></span> di<span class=\"_ _2\"></span>e <span class=\"_ _10\"> </span>C<span class=\"_ _a\"></span>GU<span class=\"_ _d\"></span>-G<span class=\"_ _a\"></span>rup<span class=\"_ _a\"></span>pen<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Al<span class=\"_ _a\"></span>ba<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>i<span class=\"_ _a\"></span>nkl<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Kos<span class=\"_ _a\"></span>ov<span class=\"_ _a\"></span>o <span class=\"_ _11\"> </span>(TE<span class=\"_ _a\"></span>UR<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>13.6<span class=\"_ _a\"></span>24<span class=\"_ _a\"></span>) <span class=\"_ _11\"> </span>(Seg<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>nt <span class=\"_ _11\"> </span>Er<span class=\"_ _a\"></span>wei<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>CE<span class=\"_ _a\"></span>E) <span class=\"_ _11\"> </span>und<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>No<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>dm<span class=\"_ _a\"></span>aze<span class=\"_ _a\"></span>do<span class=\"_ _a\"></span>ni<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>(T<span class=\"_ _a\"></span>EUR<span class=\"_ _a\"></span> 1<span class=\"_ _a\"></span>2.55<span class=\"_ _a\"></span>3<span class=\"_ _d\"></span>) (S<span class=\"_ _a\"></span>eg<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>nt <span class=\"_ _a\"></span>Erw<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>te<span class=\"_ _d\"></span>rt<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>CEE<span class=\"_ _a\"></span>).<span class=\"_ _3ca\"> </span>Firmenwerte<span class=\"_ _1\"></span> CGU-Gr<span class=\"_ _1\"></span>uppen <span class=\"_ _1\"></span>(Buchwerte<span class=\"_ _1\"></span>) <span class=\"_ _2be\"> </span><span class=\"fs7\">31.1<span class=\"_ _1\"></span>2.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _22c\"> </span>301.7<span class=\"_ _1\"></span>16<span class=\"_ _3ca\"> </span>301.716<span class=\"_ _3ca\"> </span>Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _2f7\"> </span>456.516<span class=\"_ _3ca\"> </span>468.097<span class=\"_ _3ca\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _2e0\"> </span>151.449<span class=\"_ _3ca\"> </span>140.560<span class=\"_ _3ca\"> </span>Bal<span class=\"_ _1\"></span>tiku<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _2ff\"> </span>0<span class=\"_ _3ca\"> </span>75.481<span class=\"_ _3ca\"> </span>Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _229\"> </span>124.35<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>124.354<span class=\"_ _3ca\"> </span>Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _302\"> </span>131.227<span class=\"_ _3ca\"> </span>111.257<span class=\"_ _3ca\"> </span>Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _1ef\"> </span>195<span class=\"_ _1\"></span>.576<span class=\"_ _3ca\"> </span>186.759<span class=\"_ _3ca\"> </span>Grup<span class=\"_ _1\"></span>pen<span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>en <span class=\"_ _303\"> </span>10.527<span class=\"_ _3ca\"> </span>30.497<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _228\"> </span>1.371.<span class=\"_ _1\"></span>365<span class=\"_ _3ca\"> </span>1.438.72<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Im <span class=\"_ _10\"> </span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch\u00e4ftsjahr <span class=\"_ _10\"> </span>kam <span class=\"_ _10\"> </span>es <span class=\"_ _10\"> </span>zu <span class=\"_ _12\"> </span>eine<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Umgli<span class=\"_ _d\"></span>ederung <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>slowakisch<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Pensio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sges<span class=\"_ _a\"></span>ellschaft <span class=\"_ _10\"> </span>KOOP<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>RA<span class=\"_ _2\"></span>TIV<span class=\"_ _2\"></span>A, <span class=\"_ _12\"> </span>d.s.s.,<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>a.s.<span class=\"_ _d\"></span> (vormals 3<span class=\"_ _d\"></span>65.li<span class=\"_ _a\"></span>fe) aus der C<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>U-<span class=\"_ _a\"></span>Gruppe G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nktio<span class=\"_ _d\"></span>nen i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die C<span class=\"_ _a\"></span>GU-Gruppe Sl<span class=\"_ _a\"></span>owakei.<span class=\"_ _d\"></span> Wertmin<span class=\"_ _1\"></span>derungen<span class=\"_ _1\"></span> und erziel<span class=\"_ _1\"></span>barer Betra<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span><span class=\"fs7\">B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>richtspflichti<span class=\"_ _1\"></span>ges </span>Segme<span class=\"_ _1\"></span>nt 2023 <span class=\"_ _272\"> </span><span class=\"fc9\">2022 </span>Wert<span class=\"_ _1\"></span>minderungen<span class=\"_ _3ca\"> </span>Erzielba<span class=\"_ _1\"></span>rer Bet<span class=\"_ _1\"></span>rag<span class=\"_ _3ca\"> </span>Wert<span class=\"_ _1\"></span>minderungen<span class=\"_ _3ca\"> </span>Erzielba<span class=\"_ _1\"></span>rer Bet<span class=\"_ _1\"></span>rag<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Alba<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span> <span class=\"_ _ff\"> </span>Erweiterte CEE<span class=\"_ _1\"></span> <span class=\"_ _90\"> </span><span class=\"fc9\">13.6<span class=\"_ _1\"></span>24<span class=\"_ _3ca\"> </span></span>22.037<span class=\"_ _3ca\"> </span>Bal<span class=\"_ _1\"></span>tiku<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _1b9\"> </span>Erweiterte CEE<span class=\"_ _1\"></span> <span class=\"_ _1a1\"> </span>7<span class=\"_ _1\"></span>5.481<span class=\"_ _3ca\"> </span>231.883<span class=\"_ _3ca\"> </span>No<span class=\"_ _1\"></span>rdm<span class=\"_ _1\"></span>aze<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>nien<span class=\"_ _1\"></span> <span class=\"_ _193\"> </span>Erweiterte CEE<span class=\"_ _1\"></span> <span class=\"_ _90\"> </span><span class=\"fc9\">12.55<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></span>27.172<span class=\"_ _3ca\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>sind <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erlustre<span class=\"_ _a\"></span>chnun<span class=\"_ _a\"></span>g <span class=\"_ _f\"></span>in <span class=\"_ _e\"></span>einer <span class=\"_ _f\"></span>s<span class=\"_ _a\"></span>eparaten <span class=\"_ _e\"></span>Positio<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>zwischen <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Zw<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>hensum<span class=\"_ _a\"></span>me Operativ<span class=\"_ _a\"></span>es Gruppen<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>nis und d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>bn<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>vor<span class=\"_ _1\"></span> S<span class=\"_ _a\"></span>teuern erfasst.<span class=\"_ _3ca\"> </span> <span class=\"_ _a\"></span> Der Basis<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ssat<span class=\"_ _d\"></span>z vor<span class=\"_ _d\"></span> Infl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tionsdif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>nzen beli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f si<span class=\"_ _a\"></span>ch auf 2,2<span class=\"_ _a\"></span>2<span class=\"fsb\"> </span>% (2,36<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%)<span class=\"_ _1\"></span>. D<span class=\"_ _a\"></span>as Markt<span class=\"_ _d\"></span>risiko <span class=\"_ _d\"></span>in der<span class=\"_ _a\"></span> H\u00f6he <span class=\"_ _d\"></span>von 7,53<span class=\"_ _a\"></span><span class=\"fsb\"> <span class=\"fsa\">%<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>7,14<span class=\"_ _d\"></span><span class=\"fsb\"> <span class=\"fsa\">%) </span></span></span></span></span></span>wurde<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>mit <span class=\"_ _3\"></span>einem <span class=\"_ _3\"></span>Beta-<span class=\"_ _a\"></span>Faktor <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>0,90<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>(0,87<span class=\"_ _a\"></span>) <span class=\"_ _e\"></span>multiplizi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>elc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>Stic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>asis <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>defi<span class=\"_ _d\"></span>nierten <span class=\"_ _3\"></span>Pee<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gro<span class=\"_ _a\"></span>up ermittelt w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de. Die <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>echnung <span class=\"_ _a\"></span>der Diskonti<span class=\"_ _a\"></span>erungss\u00e4tze <span class=\"_ _a\"></span>basiert auf Pa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>am<span class=\"_ _a\"></span>etern<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>or S<span class=\"_ _d\"></span>teuern.<span class=\"_ _d\"></span> Wesentliche<span class=\"_ _1\"></span> Berechn<span class=\"_ _1\"></span>ungspa<span class=\"_ _1\"></span>rameter<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span><span class=\"fs7\">D<span class=\"_ _d\"></span>iskontie<span class=\"_ _1\"></span>rungss\u00e4tze<span class=\"_ _1\"></span> <span class=\"_ _14f\"> </span>L\u00e4nderrisike<span class=\"_ _1\"></span>n <span class=\"_ _1f7\"> </span>Langfristi<span class=\"_ _1\"></span>ge Wachstumsra<span class=\"_ _1\"></span>ten </span>2023<span class=\"_ _3ca\"> </span>2022<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _253\"> </span>9,5<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>9,25<span class=\"_ _3ca\"> </span>0,58<span class=\"_ _3ca\"> </span>0,69<span class=\"_ _3ca\"> </span>1,50<span class=\"_ _3ca\"> </span>1,50<span class=\"_ _3ca\"> </span>Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _fd\"> </span>9,64<span class=\"_ _3ca\"> </span>9,11<span class=\"_ _3ca\"> </span>0,88<span class=\"_ _3ca\"> </span>1,03<span class=\"_ _3ca\"> </span>3,67\u2013<span class=\"_ _1\"></span>4,87<span class=\"_ _3ca\"> </span>3,60\u2013<span class=\"_ _1\"></span>5,46<span class=\"_ _3ca\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _125\"> </span>11,52<span class=\"_ _3ca\"> </span>11,22<span class=\"_ _3ca\"> </span>1,24<span class=\"_ _3ca\"> </span>1,46<span class=\"_ _3ca\"> </span>5,87\u2013<span class=\"_ _1\"></span>7,43<span class=\"_ _3ca\"> </span>5,79\u2013<span class=\"_ _1\"></span>7,29<span class=\"_ _3ca\"> </span>Alba<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span> <span class=\"_ _19d\"> </span>15,98<span class=\"_ _3ca\"> </span>16,02<span class=\"_ _3ca\"> </span>6,58<span class=\"_ _3ca\"> </span>7,77<span class=\"_ _3ca\"> </span>6,60<span class=\"_ _3ca\"> </span>6,41<span class=\"_ _3ca\"> </span>Bal<span class=\"_ _1\"></span>tiku<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _193\"> </span>10,30<span class=\"_ _3ca\"> </span>10,15<span class=\"_ _3ca\"> </span>1,34<span class=\"_ _3ca\"> </span>1,58<span class=\"_ _3ca\"> </span>5,00\u2013<span class=\"_ _1\"></span>7,51<span class=\"_ _3ca\"> </span>5,20\u2013<span class=\"_ _1\"></span>6,69<span class=\"_ _3ca\"> </span>Bosn<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span>Herz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _fd\"> </span>18,29<span class=\"_ _3ca\"> </span>19,65<span class=\"_ _3ca\"> </span>9,51<span class=\"_ _3ca\"> </span>11,22<span class=\"_ _3ca\"> </span>5,49\u2013<span class=\"_ _1\"></span>7,32<span class=\"_ _3ca\"> </span>5,55\u2013<span class=\"_ _1\"></span>7,47<span class=\"_ _3ca\"> </span>Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _1be\"> </span>11,09<span class=\"_ _3ca\"> </span>10,52<span class=\"_ _3ca\"> </span>2,34<span class=\"_ _3ca\"> </span>2,76<span class=\"_ _3ca\"> </span>5,75\u2013<span class=\"_ _1\"></span>6,37<span class=\"_ _3ca\"> </span>5,64\u2013<span class=\"_ _1\"></span>6,18<span class=\"_ _3ca\"> </span>Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1ad\"> </span>11,74<span class=\"_ _3ca\"> </span>12,00<span class=\"_ _3ca\"> </span>2,78<span class=\"_ _3ca\"> </span>3,29<span class=\"_ _3ca\"> </span>5,07\u2013<span class=\"_ _1\"></span>7,34<span class=\"_ _3ca\"> </span>5,12\u2013<span class=\"_ _1\"></span>7,54<span class=\"_ _3ca\"> </span>Mol<span class=\"_ _1\"></span>dau<span class=\"_ _1\"></span> <span class=\"_ _203\"> </span>21,23<span class=\"_ _3ca\"> </span>22,50<span class=\"_ _3ca\"> </span>9,51<span class=\"_ _3ca\"> </span>11,22<span class=\"_ _3ca\"> </span>8,33<span class=\"_ _3ca\"> </span>8,78<span class=\"_ _3ca\"> </span>No<span class=\"_ _1\"></span>rdm<span class=\"_ _1\"></span>aze<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>nien<span class=\"_ _1\"></span> <span class=\"_ _2b3\"> </span>14,02<span class=\"_ _3ca\"> </span>14,28<span class=\"_ _3ca\"> </span>5,26<span class=\"_ _3ca\"> </span>6,21<span class=\"_ _3ca\"> </span>5,85<span class=\"_ _3ca\"> </span>5,75<span class=\"_ _3ca\"> </span>Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _154\"> </span>13,0<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>13,22<span class=\"_ _3ca\"> </span>3,21<span class=\"_ _3ca\"> </span>3,79<span class=\"_ _3ca\"> </span>5,38\u2013<span class=\"_ _1\"></span>7,82<span class=\"_ _3ca\"> </span>5,60\u2013<span class=\"_ _1\"></span>7,91<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>rbien<span class=\"_ _1\"></span> <span class=\"_ _108\"> </span>1<span class=\"_ _1\"></span>4,46<span class=\"_ _3ca\"> </span>14,75<span class=\"_ _3ca\"> </span>4,40<span class=\"_ _3ca\"> </span>5,19<span class=\"_ _3ca\"> </span>5,69\u2013<span class=\"_ _1\"></span>7,51<span class=\"_ _3ca\"> </span>5,78\u2013<span class=\"_ _1\"></span>7,57<span class=\"_ _3ca\"> </span>Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _162\"> </span>10,20<span class=\"_ _3ca\"> </span>10,02<span class=\"_ _3ca\"> </span>1,24<span class=\"_ _3ca\"> </span>1,46<span class=\"_ _3ca\"> </span>5,07\u2013<span class=\"_ _1\"></span>5,33<span class=\"_ _3ca\"> </span>5,77\u2013<span class=\"_ _1\"></span>6,03<span class=\"_ _3ca\"> </span>Uk<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _108\"> </span>30,97<span class=\"_ _3ca\"> </span>40,82<span class=\"_ _3ca\"> </span>17,55<span class=\"_ _3ca\"> </span>17,26<span class=\"_ _3ca\"> </span>10,06\u2013<span class=\"_ _1\"></span>13,08<span class=\"_ _3ca\"> </span>15,03\u2013<span class=\"_ _1\"></span>18,36<span class=\"_ _3ca\"> </span>Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _1bd\"> </span>13,29<span class=\"_ _3ca\"> </span>13,34<span class=\"_ _3ca\"> </span>2,78<span class=\"_ _3ca\"> </span>3,29<span class=\"_ _3ca\"> </span>6,68\u2013<span class=\"_ _1\"></span>6,71<span class=\"_ _3ca\"> </span>6,55\u2013<span class=\"_ _1\"></span>6,59<span class=\"_ _3ca\"> </span>Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chla<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _2e8\"> </span>8,96<span class=\"_ _3ca\"> </span>8,56<span class=\"_ _3ca\"> </span>0,00<span class=\"_ _3ca\"> </span>0,00<span class=\"_ _3ca\"> </span>1,50<span class=\"_ _3ca\"> </span>1,50<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>orgi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2d9\"> </span>14,12<span class=\"_ _3ca\"> </span>14,00<span class=\"_ _3ca\"> </span>4,40<span class=\"_ _3ca\"> </span>5,19<span class=\"_ _3ca\"> </span>6,53<span class=\"_ _3ca\"> </span>6,12<span class=\"_ _3ca\"> </span>Lie<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ein <span class=\"_ _10c\"> </span>8,96<span class=\"_ _3ca\"> </span>8,56<span class=\"_ _3ca\"> </span>0,00<span class=\"_ _3ca\"> </span>0,00<span class=\"_ _3ca\"> </span>1,50<span class=\"_ _3ca\"> </span>1,50<span class=\"_ _3ca\"> </span>T\u00fcr<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _159\"> </span>61,41<span class=\"_ _3ca\"> </span>37,79<span class=\"_ _3ca\"> </span>9,51<span class=\"_ _3ca\"> </span>11,22<span class=\"_ _3ca\"> </span>26,35\u2013<span class=\"_ _1\"></span>29,20<span class=\"_ _3ca\"> </span>14,55\u2013<span class=\"_ _1\"></span>17,00<span class=\"_ _3ca\"> </span>Grup<span class=\"_ _1\"></span>pen<span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>en <span class=\"_ _104\"> </span>9,54\u20131<span class=\"_ _1\"></span>4,46<span class=\"_ _3ca\"> </span>9,25\u2013<span class=\"_ _1\"></span>14,75<span class=\"_ _3ca\"> </span>0,58\u2013<span class=\"_ _1\"></span>4,40<span class=\"_ _3ca\"> </span>0,69\u2013<span class=\"_ _1\"></span>5,19<span class=\"_ _3ca\"> </span>1,50\u2013<span class=\"_ _1\"></span>7,51<span class=\"_ _3ca\"> </span>1,50\u2013<span class=\"_ _1\"></span>7,57<span class=\"_ _3ca\"> </span>Der dur<span class=\"_ _a\"></span>chschnit<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>che Ans<span class=\"_ _d\"></span>tieg d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Dis<span class=\"_ _d\"></span>ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tierungss<span class=\"_ _a\"></span>\u00e4tze ist vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>rangig <span class=\"_ _d\"></span>auf d<span class=\"_ _a\"></span>as h\u00f6her<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> M<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>risiko<span class=\"_ _a\"></span> zur\u00fcckz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f\u00fchr<span class=\"_ _a\"></span>en. Sensitivit\u00e4<span class=\"_ _1\"></span>ten Zus\u00e4tzliche<span class=\"_ _1\"></span>r Wertmi<span class=\"_ _1\"></span>nderung<span class=\"_ _1\"></span>sbedarf<span class=\"_ _1\"></span> Cash flows<span class=\"_ _3ca\"> </span>Wachstum<span class=\"_ _1\"></span>srate<span class=\"_ _3ca\"> </span>Diskontier<span class=\"_ _1\"></span>ungssatz<span class=\"_ _3ca\"> </span>Cash flows un<span class=\"_ _1\"></span>d Diskontier<span class=\"_ _1\"></span>ungssatz<span class=\"_ _3ca\"> </span>-10<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span>-1<span class=\"fsf\"> </span>%p<span class=\"_ _3ca\"> </span>+1<span class=\"fsf\"> </span>%p<span class=\"_ _4f\"> </span>-10<span class=\"fsf\"> </span>% und +1<span class=\"fsf\"> <span class=\"_ _1\"></span></span>%p<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _1b7\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-39.977<span class=\"_ _3ca\"> </span>Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span>-37.005<span class=\"_ _12a\"> </span>0<span class=\"_ _3ca\"> </span>-34.617<span class=\"_ _241\"> </span>-9<span class=\"_ _1\"></span>1.740",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2bb\"> </span>2.090.712<span class=\"_ _3ca\"> </span>1.886.33<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte W<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> zum<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>orj<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _223\"> </span>-651.991<span class=\"_ _3ca\"> </span>-626.109<span class=\"_ _3ca\"> </span>Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _12b\"> </span>1.43<span class=\"_ _1\"></span>8.721<span class=\"_ _3ca\"> </span>1.260.22<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2fe\"> </span>8.283<span class=\"_ _3ca\"> </span>-4.026<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2ff\"> </span>0<span class=\"_ _3ca\"> </span>208.882<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _300\"> </span>-75.639<span class=\"_ _3ca\"> </span>-26.361<span class=\"_ _3ca\"> </span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _d8\"> </span>1.371.36<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.438.72<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte W<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> zum<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span> <span class=\"_ _259\"> </span>728.49<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>651.991<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _301\"> </span>2.099.86<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>2.090.71<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>Die <span class=\"_ _12\"> </span>Zug\u00e4ng<span class=\"_ _a\"></span>e  im<span class=\"_ _d\"></span> <span class=\"_ _12\"> </span>V<span class=\"_ _a\"></span>orjahr <span class=\"_ _12\"> </span>res<span class=\"_ _a\"></span>ultiert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  i<span class=\"_ _a\"></span>m  W<span class=\"_ _a\"></span>esentl<span class=\"_ _a\"></span>ichen<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>aus <span class=\"_ _12\"> </span>den <span class=\"_ _12\"> </span>Zuk\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fen <span class=\"_ _12\"> </span>de<span class=\"_ _d\"></span>r  A<span class=\"_ _d\"></span>lfa <span class=\"_ _12\"> </span>(U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _d\"></span>rn)<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>(v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mals <span class=\"_ _10\"> </span>Aegon <span class=\"_ _12\"> </span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>garn) (TEUR 188.57<span class=\"_ _d\"></span>3<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _a\"></span>slo<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>akis<span class=\"_ _a\"></span>chen <span class=\"_ _a\"></span>P<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sgesell<span class=\"_ _a\"></span>schaft <span class=\"_ _2\"></span>KOOPERA<span class=\"_ _2\"></span>TI<span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>A, <span class=\"_ _2\"></span>d.s.s., <span class=\"_ _2\"></span>a.s. <span class=\"_ _2\"></span>(vormals<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>365.li<span class=\"_ _a\"></span>fe)<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(TEU<span class=\"_ _d\"></span>R 19.970<span class=\"_ _a\"></span>). D<span class=\"_ _a\"></span>ie W<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>eru<span class=\"_ _d\"></span>ng<span class=\"_ _a\"></span>en i<span class=\"_ _2\"></span>m G<span class=\"_ _d\"></span>es<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>\u00e4f<span class=\"_ _a\"></span>ts<span class=\"_ _d\"></span>j<span class=\"_ _a\"></span>ahr<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>betr<span class=\"_ _a\"></span>ef<span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>\u00fcbe<span class=\"_ _a\"></span>rwi<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>nd <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e C<span class=\"_ _d\"></span>GU<span class=\"_ _a\"></span>-G<span class=\"_ _a\"></span>rup<span class=\"_ _a\"></span>pe <span class=\"_ _a\"></span>Ba<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>tik<span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>(TEU<span class=\"_ _a\"></span>R <span class=\"_ _a\"></span>75<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span>481<span class=\"_ _a\"></span>) (S<span class=\"_ _a\"></span>egm<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>Erwe<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>erte C<span class=\"_ _a\"></span>EE)<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> Di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>ertm<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>Bal<span class=\"_ _a\"></span>tik<span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>aus<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>deu<span class=\"_ _a\"></span>tl<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>h k<span class=\"_ _a\"></span>on<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>rvati<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>n A<span class=\"_ _a\"></span>nna<span class=\"_ _a\"></span>hm<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>in<span class=\"_ _a\"></span> Be<span class=\"_ _a\"></span>zug<span class=\"_ _a\"></span> a<span class=\"_ _a\"></span>uf<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Aus<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>h\u00fct<span class=\"_ _a\"></span>tung<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> i<span class=\"_ _a\"></span>m <span class=\"_ _1\"></span>Zu<span class=\"_ _a\"></span>sa<span class=\"_ _a\"></span>mm<span class=\"_ _a\"></span>enh<span class=\"_ _a\"></span>ang<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>mi<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Um<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Bil<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>zie<span class=\"_ _a\"></span>run<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>auf<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>IFRS<span class=\"_ _a\"></span> 1<span class=\"_ _a\"></span>7.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> W<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>en i<span class=\"_ _a\"></span>m <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>or<span class=\"_ _a\"></span>ja<span class=\"_ _a\"></span>hr <span class=\"_ _1\"></span>be<span class=\"_ _a\"></span>tra<span class=\"_ _a\"></span>fe<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>\u00fcb<span class=\"_ _a\"></span>erw<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>gend<span class=\"_ _a\"></span> di<span class=\"_ _2\"></span>e <span class=\"_ _10\"> </span>C<span class=\"_ _a\"></span>GU<span class=\"_ _d\"></span>-G<span class=\"_ _a\"></span>rup<span class=\"_ _a\"></span>pen<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Al<span class=\"_ _a\"></span>ba<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>i<span class=\"_ _a\"></span>nkl<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Kos<span class=\"_ _a\"></span>ov<span class=\"_ _a\"></span>o <span class=\"_ _11\"> </span>(TE<span class=\"_ _a\"></span>UR<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>13.6<span class=\"_ _a\"></span>24<span class=\"_ _a\"></span>) <span class=\"_ _11\"> </span>(Seg<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>nt <span class=\"_ _11\"> </span>Er<span class=\"_ _a\"></span>wei<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>CE<span class=\"_ _a\"></span>E) <span class=\"_ _11\"> </span>und<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>No<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>dm<span class=\"_ _a\"></span>aze<span class=\"_ _a\"></span>do<span class=\"_ _a\"></span>ni<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>(T<span class=\"_ _a\"></span>EUR<span class=\"_ _a\"></span> 1<span class=\"_ _a\"></span>2.55<span class=\"_ _a\"></span>3<span class=\"_ _d\"></span>) (S<span class=\"_ _a\"></span>eg<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>nt <span class=\"_ _a\"></span>Erw<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>te<span class=\"_ _d\"></span>rt<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>CEE<span class=\"_ _a\"></span>).<span class=\"_ _3ca\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>sind <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erlustre<span class=\"_ _a\"></span>chnun<span class=\"_ _a\"></span>g <span class=\"_ _f\"></span>in <span class=\"_ _e\"></span>einer <span class=\"_ _f\"></span>s<span class=\"_ _a\"></span>eparaten <span class=\"_ _e\"></span>Positio<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>zwischen <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Zw<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>hensum<span class=\"_ _a\"></span>me Operativ<span class=\"_ _a\"></span>es Gruppen<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>nis und d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>bn<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>vor<span class=\"_ _1\"></span> S<span class=\"_ _a\"></span>teuern erfasst.<span class=\"_ _3ca\"> </span>5.1.<span class=\"ff5b\"> </span>Selbstg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nut<span class=\"_ _d\"></span>zte Immobilien Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2f4\"> </span>772.481<span class=\"_ _3ca\"> </span>763.957<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>jah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>-28<span class=\"_ _1\"></span>9.640<span class=\"_ _3ca\"> </span>-291.936<span class=\"_ _3ca\"> </span>Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>482.8<span class=\"_ _1\"></span>41<span class=\"_ _3ca\"> </span>472.021<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _78\"> </span>-524<span class=\"_ _3ca\"> </span>3.568<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ba\"> </span>-8.453<span class=\"_ _3ca\"> </span>-22.065<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _285\"> </span>1<span class=\"_ _1\"></span>6.970<span class=\"_ _3ca\"> </span>12.369<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _310\"> </span>-954<span class=\"_ _3ca\"> </span>-1.788<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _22b\"> </span>0<span class=\"_ _3ca\"> </span>36.132<span class=\"_ _3ca\"> </span>Pl<span class=\"_ _1\"></span>anm<span class=\"_ _1\"></span>\u00e4\u00dfi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _306\"> </span>-1<span class=\"_ _1\"></span>7.704<span class=\"_ _3ca\"> </span>-17.355<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _311\"> </span>-1.226<span class=\"_ _3ca\"> </span>-41<span class=\"_ _3ca\"> </span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2bc\"> </span>470.950<span class=\"_ _3ca\"> </span>482.841<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _312\"> </span>301.182<span class=\"_ _3ca\"> </span>289.640<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _83\"> </span>772.1<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>772.481<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>\u00d6st<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _313\"> </span>163.344<span class=\"_ _3ca\"> </span>168.523<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t T<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Rep<span class=\"_ _1\"></span>ubl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>k <span class=\"_ _f2\"> </span>118.123<span class=\"_ _3ca\"> </span>126.263<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t P<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f0\"> </span>1<span class=\"_ _1\"></span>1.667<span class=\"_ _3ca\"> </span>11.215<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>fun<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _314\"> </span>36.378<span class=\"_ _3ca\"> </span>34.925<span class=\"_ _3ca\"> </span>13.1.<span class=\"ff5b\"> </span>E<span class=\"_ _d\"></span>rworbene Softw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>re Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2f4\"> </span>940.268<span class=\"_ _3ca\"> </span>1.441.53<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>jah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>-49<span class=\"_ _1\"></span>4.150<span class=\"_ _65\"> </span><span class=\"fc9\">-1.05<span class=\"_ _1\"></span>3.168<span class=\"_ _3ca\"> </span></span>Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>446.1<span class=\"_ _1\"></span>18<span class=\"_ _3ca\"> </span>388.363<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _300\"> </span>56<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>-160<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>-3<span class=\"_ _1\"></span>61<span class=\"_ _1ac\"> </span><span class=\"fc9\">-5.<span class=\"_ _1\"></span>179<span class=\"_ _3ca\"> </span></span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _287\"> </span>120.4<span class=\"_ _1\"></span>81<span class=\"_ _3ca\"> </span>124.339<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _305\"> </span>-3<span class=\"_ _1\"></span>.328<span class=\"_ _e0\"> </span><span class=\"fc9\">-5.953<span class=\"_ _3ca\"> </span></span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _22b\"> </span>0<span class=\"_ _3ca\"> </span>23.967<span class=\"_ _3ca\"> </span>Pl<span class=\"_ _1\"></span>anm<span class=\"_ _1\"></span>\u00e4\u00dfi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _306\"> </span>-8<span class=\"_ _1\"></span>0.498<span class=\"_ _219\"> </span><span class=\"fc9\">-79.2<span class=\"_ _1\"></span>59<span class=\"_ _3ca\"> </span></span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _311\"> </span>-6.835<span class=\"_ _d5\"> </span><span class=\"fc9\">0<span class=\"_ _3ca\"> </span></span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _318\"> </span>4<span class=\"_ _1\"></span>76.139<span class=\"_ _3ca\"> </span>446.118<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _312\"> </span>572.715<span class=\"_ _3ca\"> </span>494.150<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _301\"> </span>1.048.85<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>940.268<span class=\"_ _3ca\"> </span>Die W<span class=\"_ _a\"></span>ertminder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n sind auf nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> m<span class=\"_ _a\"></span>ehr genut<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>te So<span class=\"_ _a\"></span>ftwar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>paket<span class=\"_ _a\"></span>e in Rum\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und Pole<span class=\"_ _a\"></span>n zur\u00fcckz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en. 13.2.<span class=\"ff5b\"> </span>\u00dcbrig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> immateriell<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>Verm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2f4\"> </span>319.274<span class=\"_ _3ca\"> </span>221.042<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>jah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>-17<span class=\"_ _1\"></span>9.592<span class=\"_ _6e\"> </span><span class=\"fc9\">-140.118<span class=\"_ _3ca\"> </span></span>Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>139.6<span class=\"_ _1\"></span>82<span class=\"_ _3ca\"> </span>80.924<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _348\"> </span>5<span class=\"_ _3ca\"> </span>1.055<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>-6<span class=\"_ _1\"></span>56<span class=\"_ _1a1\"> </span><span class=\"fc9\">279<span class=\"_ _3ca\"> </span></span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _285\"> </span>1<span class=\"_ _1\"></span>6.506<span class=\"_ _3ca\"> </span>93.221<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _310\"> </span>-234<span class=\"_ _95\"> </span><span class=\"fc9\">-270<span class=\"_ _3ca\"> </span></span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _22b\"> </span>0<span class=\"_ _3ca\"> </span>7.941<span class=\"_ _3ca\"> </span>Pl<span class=\"_ _1\"></span>anm<span class=\"_ _1\"></span>\u00e4\u00dfi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _306\"> </span>-2<span class=\"_ _1\"></span>0.254<span class=\"_ _219\"> </span><span class=\"fc9\">-21.7<span class=\"_ _1\"></span>61<span class=\"_ _3ca\"> </span></span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _300\"> </span>-20.827<span class=\"_ _219\"> </span><span class=\"fc9\">-2<span class=\"_ _1\"></span>1.707<span class=\"_ _3ca\"> </span></span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _318\"> </span>1<span class=\"_ _1\"></span>14.222<span class=\"_ _3ca\"> </span>139.682<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _312\"> </span>219.960<span class=\"_ _3ca\"> </span>179.592<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _83\"> </span>334.1<span class=\"_ _1\"></span>82<span class=\"_ _3ca\"> </span>319.274<span class=\"_ _3ca\"> </span><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19ca\">Die W<span class=\"_ _a\"></span>ertminder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n des Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s \u00dcb<span class=\"_ _a\"></span>rige imma<span class=\"_ _a\"></span>terielle <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>m\u00f6genswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> be<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ref<span class=\"_ _a\"></span>fen im<span class=\"_ _a\"></span> Gesch\u00e4f<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>sja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r di<span class=\"_ _a\"></span>e Kundenst\u00f6<span class=\"_ _a\"></span>cke der </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19cb\">Alfa <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>Ung<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>n) <span class=\"_ _1\"></span>(TEUR 2.66<span class=\"_ _a\"></span>1)<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Ass<span class=\"_ _a\"></span>et <span class=\"_ _3\"></span>Ma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>Unga<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>TEU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 8.38<span class=\"_ _a\"></span>8)<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nali<span class=\"_ _d\"></span>fe <span class=\"_ _3\"></span>(T<span class=\"_ _5b\"></span>\u00fc<span class=\"_ _1\"></span>rkei) <span class=\"_ _1\"></span>(TEUR 9.<span class=\"_ _d\"></span>778).<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Im </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19cc\">V<span class=\"_ _a\"></span>orjahr <span class=\"_ _11\"> </span>betraf<span class=\"_ _d\"></span>en <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>W<span class=\"_ _d\"></span>ertmin<span class=\"_ _a\"></span>derungen <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Kund<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>t\u00f6cke <span class=\"_ _f\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Alf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>(Ungarn) <span class=\"_ _11\"> </span>(TEUR 14<span class=\"_ _a\"></span>.666) <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Viennalif<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>(T<span class=\"_ _4\"></span>\u00fcrkei) </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19cd\">(TEUR 3.041<span class=\"_ _a\"></span>) sowie di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> M<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Asi<span class=\"_ _a\"></span>rom (T<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>UR 4.00<span class=\"_ _a\"></span>0).<span class=\"_ _3ca\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "<div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gs404\">4.<span class=\"_ _7\"> </span>ALS FI<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>ANZINVEST<span class=\"_ _a\"></span>ITION GEHAL<span class=\"_ _4\"></span>TENE IMMOBILIE<span class=\"_ _a\"></span>N<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs15ba\">Die <span class=\"_ _2\"></span>angewan<span class=\"_ _a\"></span>dten <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>ila<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs- <span class=\"_ _2\"></span>und <span class=\"_ _4\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ungsmet<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>sind <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Anhang<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be <span class=\"_ _2\"></span>25.7. <span class=\"_ _2\"></span>Als<span class=\"_ _d\"></span> <span class=\"_ _2\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>vestitio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs15bb\">Immobi<span class=\"_ _d\"></span>lien <span class=\"_ _e\"></span>ab <span class=\"_ _e\"></span>Seite 17<span class=\"_ _a\"></span>3 <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>argelegt. <span class=\"_ _3\"></span>Die <span class=\"_ _e\"></span>beizuleg<span class=\"_ _a\"></span>enden <span class=\"_ _e\"></span>Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _3\"></span>sind <span class=\"_ _e\"></span>unter <span class=\"_ _e\"></span>Anha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gang<span class=\"_ _a\"></span>abe <span class=\"_ _e\"></span>16. <span class=\"_ _e\"></span>Bemess<span class=\"_ _a\"></span>ung <span class=\"_ _f\"></span>des<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs407\">legende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itwerts <span class=\"_ _a\"></span>ab Seite 119 <span class=\"_ _a\"></span>zu finde<span class=\"_ _d\"></span>n. </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs15bd\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs15be\">2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs15bf\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15c0\">Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _17f\"> </span>3.6<span class=\"_ _1\"></span>13.686<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15c1\">3.256.76<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15c2\">Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>jah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>-968.671<span class=\"_ _6e\"> </span><span class=\"fc9\">-879.079<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15c3\">Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _12b\"> </span>2.645.015<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs15c4\">2.377.69<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15c5\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2fc\"> </span>10<span class=\"_ _1\"></span>.445<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15c6\">-801<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15c7\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _283\"> </span>7.180<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15c8\">22.646<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15c9\">Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _287\"> </span>247.823<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15ca\">255.577<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15cb\">Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _305\"> </span>-9.974<span class=\"_ _e0\"> </span><span class=\"fc9\">-3.021<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15cc\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _2f3\"> </span>47.94<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15cd\">65.647<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15ce\">Zus<span class=\"_ _1\"></span>chr<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>bung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _302\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15cf\">275<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15d0\">Pl<span class=\"_ _1\"></span>anm<span class=\"_ _1\"></span>\u00e4\u00dfi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _306\"> </span>-69.647<span class=\"_ _219\"> </span><span class=\"fc9\">-6<span class=\"_ _1\"></span>0.762<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15d1\">We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _300\"> </span>-26.693<span class=\"_ _219\"> </span><span class=\"fc9\">-12.236<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15d2\">Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _d8\"> </span>2.852.090<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs15d3\">2.645.01<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15d4\">Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _a6\"> </span>1.062.031<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15d5\">968.671<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15d6\">An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _77\"> </span>3.91<span class=\"_ _1\"></span>4.121<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs15d7\">3.613.68<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs15d8\">Die <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>er\u00e4nd<span class=\"_ _d\"></span>erunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>des <span class=\"_ _e\"></span>Konsolidi<span class=\"_ _a\"></span>erungskr<span class=\"_ _a\"></span>eises <span class=\"_ _e\"></span>resulti<span class=\"_ _a\"></span>eren <span class=\"_ _3\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>maligen <span class=\"_ _e\"></span>Einbe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>hung <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>KOPUS <span class=\"_ _e\"></span>No<span class=\"_ _d\"></span>rdb<span class=\"_ _a\"></span>ahnhof </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs15d9\">W<span class=\"_ _a\"></span>oh<span class=\"_ _1\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gse<span class=\"_ _d\"></span>rrichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs <span class=\"_ _13\"> </span>GmbH <span class=\"_ _13\"> </span>(TEUR 15.3<span class=\"_ _a\"></span>63), <span class=\"_ _b\"> </span>der <span class=\"_ _13\"> </span>Wo<span class=\"_ _a\"></span>hnquartier <span class=\"_ _13\"> </span>12b <span class=\"_ _b\"> </span>Immo<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>il<span class=\"_ _a\"></span>ienbesitz <span class=\"_ _13\"> </span>GmbH <span class=\"_ _13\"> </span>(TEUR 13.0<span class=\"_ _d\"></span>77), <span class=\"_ _13\"> </span>der </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs15da\">W<span class=\"_ _a\"></span>oh<span class=\"_ _1\"></span>nqu<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtier <span class=\"_ _1\"></span>11b Immobili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nbesi<span class=\"_ _d\"></span>tz <span class=\"_ _1\"></span>GmbH (<span class=\"_ _1\"></span>T<span class=\"_ _a\"></span>EUR 9.154), der <span class=\"_ _1\"></span>VIG <span class=\"_ _1\"></span>ZP<span class=\"_ _5b\"></span>, <span class=\"_ _1\"></span>s.r<span class=\"_ _2\"></span>.o. <span class=\"_ _1\"></span>(TEUR 6.<span class=\"_ _d\"></span>105<span class=\"_ _a\"></span>) <span class=\"_ _3\"></span>sowie der <span class=\"_ _1\"></span>Chr\u00e1\u0161\u0165<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ny <span class=\"_ _1\"></span>kom<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u010d<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>\u00ed </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs15db\">are<span class=\"_ _d\"></span>\u00e1l <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>.s. <span class=\"_ _2\"></span>(TEUR 4.242<span class=\"_ _a\"></span>). <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>We<span class=\"_ _d\"></span>rtmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>sind <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>Wes<span class=\"_ _a\"></span>entlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>auf <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Geb\u00e4ude <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>UND<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>(TEUR 14.67<span class=\"_ _a\"></span>5) <span class=\"_ _a\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs15dc\">der Per<span class=\"_ _a\"></span>eca 11 Sp.<span class=\"_ _d\"></span>z.o.o. <span class=\"_ _a\"></span>(TEUR 3.150<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zur\u00fcckzuf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _d\"></span>en.<span class=\"_ _a\"></span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs15dd\">Erfolgswirk<span class=\"_ _1\"></span>sam e<span class=\"_ _1\"></span>rfasste Betr\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _25e\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs15de\">2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs15df\"><div class=\"t m1 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15e0\">Mie<span class=\"_ _1\"></span>tein<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ahm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28b\"> </span>194.758<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15e1\">171.164<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15e2\">Betri<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>bli<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>ung <span class=\"_ _307\"> </span>-70.04<span class=\"_ _1\"></span>5<span class=\"_ _37\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>61.616<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15e3\">Bet<span class=\"_ _1\"></span>rieb<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r v<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>miet<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _79\"> </span>-65.496<span class=\"_ _219\"> </span><span class=\"fc9\">-57.0<span class=\"_ _1\"></span>54<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15e4\">Bet<span class=\"_ _1\"></span>rieb<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r le<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rsteh<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e Im<span class=\"_ _1\"></span>mob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _308\"> </span>-4.549<span class=\"_ _e0\"> </span><span class=\"fc9\">-4.562<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15e5\">Ab<span class=\"_ _1\"></span>gan<span class=\"_ _1\"></span>gser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _28b\"> </span>3.470<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs15e6\">2.870<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15e7\">Gew<span class=\"_ _1\"></span>inn <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>bg<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span> <span class=\"_ _26c\"> </span>3.7<span class=\"_ _1\"></span>98<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15e8\">2.965<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15e9\">Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> Abg<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g <span class=\"_ _309\"> </span>-328<span class=\"_ _30a\"> </span><span class=\"fc9\">-95<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15ea\">Summe <span class=\"_ _267\"> </span>128.183<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs15eb\">112.418<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs15ec\">Nutzungsa<span class=\"_ _1\"></span>rt <span class=\"_ _29a\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs15ed\">31.12.20<span class=\"_ _1\"></span>22 </div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs15ee\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs15ef\"><div class=\"t m1 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15f0\">Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _28e\"> </span>8.513<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15f1\">8.037<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15f2\">Verm<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>etet <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>Ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>easi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _16d\"> </span>2.843.577<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15f3\">2.636.97<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15f4\">Summe <span class=\"_ _228\"> </span>2.852.<span class=\"_ _1\"></span>090<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs15f5\">2.645.01<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs15f6\">Betrag f\u00fcr<span class=\"_ _1\"></span> vertragliche<span class=\"_ _1\"></span> Verpflich<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _150\"> </span><span class=\"fs7\">3<span class=\"_ _1\"></span>1.12.2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs15f7\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs15f8\"><div class=\"t m1 x0 h2e y1e4 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15f9\">Zu <span class=\"_ _1\"></span>kau<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>erst<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>llen<span class=\"_ _1\"></span> od<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>entw<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ckeln<span class=\"_ _1\"></span> <span class=\"_ _dd\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15fa\">7.450<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs15fb\">Zu <span class=\"_ _1\"></span>Rep<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ratu<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>Ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ndh<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> od<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>seru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2f9\"> </span>493<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs15fc\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs15fd\">Summe <span class=\"_ _30b\"> </span>493<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs15fe\">7.450<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1600\">Nutzung der<span class=\"_ _1\"></span> Immob<span class=\"_ _1\"></span>ilien in %<span class=\"_ _1\"></span> des Immo<span class=\"_ _1\"></span>bilienpo<span class=\"_ _1\"></span>rtfolios<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span><span class=\"fs1c\">31.12.2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1601\">31.12.20<span class=\"_ _1\"></span>22 </div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1602\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1603\">\u00d6ster<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _22a\"> </span>66,86<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1604\">66,29<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1605\">Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> <span class=\"_ _30c\"> </span>4,93<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1606\">5,39<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1607\">Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _30d\"> </span>61,93<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1608\">60,90<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1609\">Gru<span class=\"_ _1\"></span>ppe<span class=\"_ _1\"></span>nf<span class=\"_ _1\"></span>unkt<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1ba\"> </span>17,20<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs160a\">18,19<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs160b\">Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> <span class=\"_ _30c\"> </span>1,09<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs160c\">1,12<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs160d\">Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _30d\"> </span>16,11<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs160e\">17,07<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs160f\">\u00dcbri<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> Se<span class=\"_ _1\"></span>gme<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _27d\"> </span>15,94<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1610\">15,52<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1611\">Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> <span class=\"_ _30c\"> </span>8,16<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1612\">8,93<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1613\">Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _30e\"> </span>7,78<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1614\">6,59<span class=\"_ _3ca\"> </span></div>9.<span class=\"ff5b\"> </span>DET<span class=\"_ _a\"></span>AILS ZUR<span class=\"_ _d\"></span> KONZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERLU<span class=\"_ _a\"></span>STRECHNUNG Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span><span class=\"fs1c\">\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _e0\"> </span>Tschechische Re<span class=\"_ _1\"></span>publik<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _af\"> </span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>weiter<span class=\"_ _1\"></span>te CEE </span>  <span class=\"_ _92\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>1.010.854<span class=\"_ _3ca\"> </span>-740.6<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>183.108<span class=\"_ _3ca\"> </span>-15.72<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>130.074<span class=\"_ _3ca\"> </span>-14.84<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>293.611<span class=\"_ _3ca\"> </span>-13.88<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 450.204<span class=\"_ _3ca\"> </span>422.286<span class=\"_ _3ca\"> </span>91.970<span class=\"_ _3ca\"> </span>81.789<span class=\"_ _3ca\"> </span>61.016<span class=\"_ _3ca\"> </span>43.256<span class=\"_ _3ca\"> </span>186.751<span class=\"_ _3ca\"> </span>144.147<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-36<span class=\"_ _3ca\"> </span>-3.953<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-87<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>158<span class=\"_ _3ca\"> </span>420<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-1.6<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span>-59.305<span class=\"_ _3ca\"> </span>-12.345<span class=\"_ _3ca\"> </span>-1.016<span class=\"_ _3ca\"> </span>-1.058<span class=\"_ _3ca\"> </span>-502<span class=\"_ _3ca\"> </span>-41.948<span class=\"_ _3ca\"> </span>-20.357<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>562.383<span class=\"_ _3ca\"> </span>-1.099.66<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>103.483<span class=\"_ _3ca\"> </span>-96.406<span class=\"_ _3ca\"> </span>70.117<span class=\"_ _3ca\"> </span>-57.600<span class=\"_ _3ca\"> </span>148.650<span class=\"_ _3ca\"> </span>-138.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _328\"> </span>450.961<span class=\"_ _3ca\"> </span>-1.166.37<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>85.029<span class=\"_ _3ca\"> </span>-100.775<span class=\"_ _3ca\"> </span>46.694<span class=\"_ _3ca\"> </span>-23.533<span class=\"_ _3ca\"> </span>139.636<span class=\"_ _3ca\"> </span>-164.139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>13.106<span class=\"_ _3ca\"> </span>-120.577<span class=\"_ _3ca\"> </span>7.726<span class=\"_ _3ca\"> </span>-5.807<span class=\"_ _3ca\"> </span>37.271<span class=\"_ _3ca\"> </span>-35.587<span class=\"_ _3ca\"> </span>14.103<span class=\"_ _3ca\"> </span>-23.075<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 26.252<span class=\"_ _3ca\"> </span>18.701<span class=\"_ _3ca\"> </span>-1.040<span class=\"_ _3ca\"> </span>105<span class=\"_ _3ca\"> </span>339<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>226<span class=\"_ _3ca\"> </span>2.918<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>84.590<span class=\"_ _3ca\"> </span>69.487<span class=\"_ _3ca\"> </span>535<span class=\"_ _3ca\"> </span>511<span class=\"_ _3ca\"> </span>682<span class=\"_ _3ca\"> </span>312<span class=\"_ _3ca\"> </span>5.446<span class=\"_ _3ca\"> </span>4.354<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-58.338<span class=\"_ _3ca\"> </span>-51.073<span class=\"_ _3ca\"> </span>-1.575<span class=\"_ _3ca\"> </span>-407<span class=\"_ _3ca\"> </span>-344<span class=\"_ _3ca\"> </span>-288<span class=\"_ _3ca\"> </span>-5.302<span class=\"_ _3ca\"> </span>-2.033<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>323<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1b5\"> </span>-<span class=\"_ _1\"></span>48.237<span class=\"_ _3ca\"> </span>-44.86<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-2.935<span class=\"_ _3ca\"> </span>-1.911<span class=\"_ _3ca\"> </span>-1.012<span class=\"_ _3ca\"> </span>-1.134<span class=\"_ _3ca\"> </span>-8.276<span class=\"_ _3ca\"> </span>-4.374<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -8.637<span class=\"_ _3ca\"> </span>-4.486<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>-1.691<span class=\"_ _3ca\"> </span>-1.898<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-57<span class=\"_ _3ca\"> </span>-4<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _a9\"> </span>-778<span class=\"_ _3ca\"> </span>-818<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-466<span class=\"_ _3ca\"> </span>-350<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> -35.287<span class=\"_ _3ca\"> </span>-35.989<span class=\"_ _3ca\"> </span>-1.224<span class=\"_ _3ca\"> </span>-1.131<span class=\"_ _3ca\"> </span>-1.500<span class=\"_ _3ca\"> </span>-612<span class=\"_ _3ca\"> </span>-6.397<span class=\"_ _3ca\"> </span>-3.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>-1.71<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.561<span class=\"_ _3ca\"> </span>-1.506<span class=\"_ _3ca\"> </span>-979<span class=\"_ _3ca\"> </span>-297<span class=\"_ _3ca\"> </span>-174<span class=\"_ _3ca\"> </span>-961<span class=\"_ _3ca\"> </span>-750<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>2.768<span class=\"_ _3ca\"> </span>-5.485<span class=\"_ _3ca\"> </span>-6.174<span class=\"_ _3ca\"> </span>-788<span class=\"_ _3ca\"> </span>-679<span class=\"_ _3ca\"> </span>-2.779<span class=\"_ _3ca\"> </span>-2.459<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-7.634<span class=\"_ _3ca\"> </span>-7.286<span class=\"_ _3ca\"> </span>-5.101<span class=\"_ _3ca\"> </span>-3.834<span class=\"_ _3ca\"> </span>-411<span class=\"_ _3ca\"> </span>-398<span class=\"_ _3ca\"> </span>-3.333<span class=\"_ _3ca\"> </span>-3.282<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>154<span class=\"_ _3ca\"> </span>496<span class=\"_ _3ca\"> </span>-29<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>590<span class=\"_ _3ca\"> </span>896<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>G<span class=\"_ _1\"></span>ruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _216\"> </span>Konsolidie<span class=\"_ _1\"></span>rung <span class=\"_ _71\"> </span>G<span class=\"_ _1\"></span>esamt 2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>274.198<span class=\"_ _3ca\"> </span>30.784<span class=\"_ _3ca\"> </span>50.780<span class=\"_ _3ca\"> </span>-8.756<span class=\"_ _bd\"> </span><span class=\"fc5\">-49.55<span class=\"_ _1\"></span>7<span class=\"_ _bd\"> </span></span>-46.640<span class=\"_ _be\"> </span><span class=\"fc5\">1.893.068<span class=\"_ _3ca\"> </span></span>-809.6<span class=\"_ _1\"></span>96<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 89.306<span class=\"_ _3ca\"> </span>29.870<span class=\"_ _3ca\"> </span>53.210<span class=\"_ _3ca\"> </span>26.355<span class=\"_ _3ca\"> </span>-36.656<span class=\"_ _236\"> </span><span class=\"fc9\">-32.<span class=\"_ _1\"></span>806<span class=\"_ _14d\"> </span></span>895.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>714.897<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-41<span class=\"_ _145\"> </span><span class=\"fc9\">-123<span class=\"_ _51\"> </span></span>0<span class=\"_ _3ca\"> </span>-500<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>80<span class=\"_ _3ca\"> </span>-4.242<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-2.8<span class=\"_ _1\"></span>80<span class=\"_ _bd\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.327<span class=\"_ _1b0\"> </span></span>3.444<span class=\"_ _3ca\"> </span>-5.435<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-56.484<span class=\"_ _1f\"> </span><span class=\"fc9\">-104.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>187.813<span class=\"_ _3ca\"> </span>19.364<span class=\"_ _3ca\"> </span>-5.874<span class=\"_ _236\"> </span><span class=\"fc9\">-29.1<span class=\"_ _1\"></span>76<span class=\"_ _bd\"> </span></span>-12.901<span class=\"_ _236\"> </span><span class=\"fc9\">-13.8<span class=\"_ _1\"></span>34<span class=\"_ _fe\"> </span></span>1.053.6<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>-1.415.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>50.994<span class=\"_ _3ca\"> </span>-87.830<span class=\"_ _5d\"> </span><span class=\"fc5\">-1.140<span class=\"_ _5d\"> </span></span>-8.51<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>772.174<span class=\"_ _3ca\"> </span>-1.551.16<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _32a\"> </span>-871<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.747<span class=\"_ _5d\"> </span></span>-5.815<span class=\"_ _236\"> </span><span class=\"fc9\">-21.3<span class=\"_ _1\"></span>28<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>65.520<span class=\"_ _3ca\"> </span>-210.121<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 543<span class=\"_ _3ca\"> </span>379<span class=\"_ _3ca\"> </span>5.579<span class=\"_ _3ca\"> </span>15.728<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _23\"> </span></span>3<span class=\"_ _1\"></span>1.844<span class=\"_ _3ca\"> </span>37.802<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>661<span class=\"_ _3ca\"> </span>625<span class=\"_ _3ca\"> </span>32.853<span class=\"_ _3ca\"> </span>32.420<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _32b\"> </span></span>124.712<span class=\"_ _3ca\"> </span>107.655<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>1<span class=\"_ _1c\"> </span><span class=\"fc9\">-246<span class=\"_ _236\"> </span></span>-30<span class=\"_ _1\"></span>.530<span class=\"_ _236\"> </span><span class=\"fc9\">-18.951<span class=\"_ _32c\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-96.340<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>2.998<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>133<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.256<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.470<span class=\"_ _3ca\"> </span>610<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _71\"> </span>-577<span class=\"_ _1c\"> </span><span class=\"fc9\">-31<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span></span>-<span class=\"_ _1\"></span>86.233<span class=\"_ _bd\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>89.223<span class=\"_ _c2\"> </span></span>4<span class=\"_ _1\"></span>7.944<span class=\"_ _3ca\"> </span>46.554<span class=\"_ _3ca\"> </span>-99.32<span class=\"_ _1\"></span>6<span class=\"_ _32d\"> </span><span class=\"fc9\">-95.26<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.829<span class=\"_ _145\"> </span><span class=\"fc9\">-704<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-10.466<span class=\"_ _99\"> </span><span class=\"fc9\">-5.19<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.004<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.146<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.752<span class=\"_ _99\"> </span><span class=\"fc9\">-5.048<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-26.604<span class=\"_ _236\"> </span><span class=\"fc9\">-26.<span class=\"_ _1\"></span>794<span class=\"_ _c2\"> </span></span>21.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>21.413<span class=\"_ _3ca\"> </span>-6.229<span class=\"_ _99\"> </span><span class=\"fc9\">-6.549<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-54.126<span class=\"_ _236\"> </span><span class=\"fc9\">-58.<span class=\"_ _1\"></span>294<span class=\"_ _c2\"> </span></span>26.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>24.296<span class=\"_ _3ca\"> </span>-72.229<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>4.827<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-57<span class=\"_ _1\"></span>8<span class=\"_ _1c\"> </span><span class=\"fc9\">-316<span class=\"_ _144\"> </span></span>-96<span class=\"_ _33\"> </span><span class=\"fc9\">-8<span class=\"_ _1\"></span>7<span class=\"_ _6e\"> </span></span>479<span class=\"_ _3ca\"> </span>462<span class=\"_ _3ca\"> </span>-4.677<span class=\"_ _99\"> </span><span class=\"fc9\">-3.405<span class=\"_ _3ca\"> </span></span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>436<span class=\"_ _3ca\"> </span>510<span class=\"_ _3ca\"> </span>104<span class=\"_ _3ca\"> </span>-5.496<span class=\"_ _2b\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>4.522<span class=\"_ _bd\"> </span></span>-13<span class=\"_ _1\"></span>.388<span class=\"_ _32d\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>2<span class=\"_ _1c\"> </span><span class=\"fc9\">-261<span class=\"_ _5d\"> </span></span>-1.200<span class=\"_ _5d\"> </span><span class=\"fc9\">-1.09<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-17.931<span class=\"_ _206\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>6.159<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>119<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>715<span class=\"_ _3ca\"> </span>1.511<span class=\"_ _3ca\"> </span><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs1a25\">16.1.<span class=\"ff5b\"> </span>Beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nder Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _d\"></span>ert und Buchw<span class=\"_ _d\"></span>erte von Fin<span class=\"_ _a\"></span>anzinstru<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Kapitalanlagen </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1a26\">Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a27\">Buchwert<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a28\">Level 1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a29\">Level 2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a2a\">Level 3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a2b\">Beizulege<span class=\"_ _1\"></span>nder </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a2c\">Zeitwert<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1a2d\"><div class=\"t m1 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a2e\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>37.<span class=\"_ _1\"></span>990.239<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a2f\">25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a30\">9.241.37<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a31\">3.268.01<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a32\">37.969.1<span class=\"_ _1\"></span>67<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a33\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a34\">6.112.59<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a35\">3.135.87<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a36\">1.145.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a37\">10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a38\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.716.436<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a39\">406.366<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a3a\">848.137<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a3b\">461.933<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a3c\">1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a3d\">In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>174.035<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a3e\">5.361.04<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a3f\">2.251.94<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a40\">561.042<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a41\">8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a42\">De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>19.043<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a43\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a44\">1.679<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a45\">17.364<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a46\">19.043<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a47\">Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>450.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a48\">345.186<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a49\">31.829<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a4a\">73.060<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a4b\">450.075<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a4c\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>30.116<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a4d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a4e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a4f\">30.116<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a50\">30.116<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a51\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>4.028<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a52\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a53\">2.282<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a54\">1.746<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a55\">4.028<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a56\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>212.822<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a57\">161.678<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a58\">51.144<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a59\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a5a\">212.822<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a5b\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>212.822<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a5c\">161.678<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a5d\">51.144<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a5e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a5f\">212.822<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a60\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.963.320<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a61\">448.858<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a62\">1.004.63<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a63\">1.488.75<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a64\">2.942.24<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a65\">Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>742<span class=\"_ _1\"></span>.306<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a66\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a67\">594.559<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a68\">127.842<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a69\">722.401<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a6a\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>978.491<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a6b\">448.858<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a6c\">410.078<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a6d\">97.406<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a6e\">956.342<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a6f\">Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.2<span class=\"_ _1\"></span>42.523<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a70\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a71\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a72\">1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a73\">1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a74\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>24.021.071<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a75\">18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a76\">5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a77\">269.645<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a78\">24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a79\">Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>24.021.071<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a7a\">18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a7b\">5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a7c\">269.645<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a7d\">24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a7e\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>3<span class=\"_ _1\"></span>99.293<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a7f\">29.784<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a80\">5.155<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a81\">364.354<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a82\">399.293<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a83\">Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>38.259<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a84\">29.784<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a85\">5.155<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a86\">3.320<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a87\">38.259<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a88\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>70.088<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a89\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a8a\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a8b\">70.088<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a8c\">70.088<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a8d\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>290.946<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a8e\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a8f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a90\">290.946<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a91\">290.946<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a92\">Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.852<span class=\"_ _1\"></span>.090<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a93\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a94\">32.988<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a95\">4.384.99<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a96\">4.417.97<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a97\">Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>70.949<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a98\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a99\">39.107<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a9a\">792.142<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a9b\">831.249<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a9c\">Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>18<span class=\"_ _1\"></span>5.622<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a9d\">Summe <span class=\"_ _ce\"> </span>41.498.900<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a9e\">25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a9f\">9.313.46<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1aa0\">8.445.14<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1aa1\">43.218.3<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span></div>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>35.<span class=\"_ _1\"></span>813.985<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.362.75<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.730.54<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>35.681.8<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>7.345.52<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.517.41<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>501.478<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.702.157<span class=\"_ _3ca\"> </span>543.061<span class=\"_ _3ca\"> </span>1.034.01<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>125.080<span class=\"_ _3ca\"> </span>1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>155.893<span class=\"_ _3ca\"> </span>6.431.29<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>1.477.14<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>247.454<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>28.683<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.771<span class=\"_ _3ca\"> </span>26.912<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>427.9<span class=\"_ _1\"></span>50<span class=\"_ _3ca\"> </span>371.175<span class=\"_ _3ca\"> </span>4.479<span class=\"_ _3ca\"> </span>52.296<span class=\"_ _3ca\"> </span>427.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>35.528<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _32a\"> </span>14.208<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.717.480<span class=\"_ _3ca\"> </span>886.538<span class=\"_ _3ca\"> </span>953.116<span class=\"_ _3ca\"> </span>745.715<span class=\"_ _3ca\"> </span>2.585.36<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>788<span class=\"_ _1\"></span>.952<span class=\"_ _3ca\"> </span>144.483<span class=\"_ _3ca\"> </span>576.739<span class=\"_ _3ca\"> </span>20.747<span class=\"_ _3ca\"> </span>741.969<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>888.080<span class=\"_ _3ca\"> </span>396.184<span class=\"_ _3ca\"> </span>376.377<span class=\"_ _3ca\"> </span>29.916<span class=\"_ _3ca\"> </span>802.477<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.0<span class=\"_ _1\"></span>40.448<span class=\"_ _3ca\"> </span>345.871<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>695.052<span class=\"_ _3ca\"> </span>1.040.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>2<span class=\"_ _1\"></span>37.442<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.483<span class=\"_ _3ca\"> </span>207.316<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>33.222<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.234<span class=\"_ _3ca\"> </span>3.345<span class=\"_ _3ca\"> </span>33.222<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>68.930<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>135.290<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>249<span class=\"_ _3ca\"> </span>135.041<span class=\"_ _3ca\"> </span>135.290<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.645<span class=\"_ _1\"></span>.015<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>44.582<span class=\"_ _3ca\"> </span>4.220.36<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>4.264.94<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>82.841<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.007<span class=\"_ _3ca\"> </span>820.868<span class=\"_ _3ca\"> </span>859.875<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>28<span class=\"_ _1\"></span>7.961<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>39.229.802<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.446.34<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>6.771.77<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>40.806.6<span class=\"_ _1\"></span>93<span class=\"_ _3ca\"> </span><div class=\"t m1 h44 ff57 fs1d fc5 sc0 ls4 ws0 gs1bbb\">Bewertung<span class=\"_ _a\"></span>smethod<span class=\"_ _d\"></span>e zur B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>messu<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>es beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nden<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ze<span class=\"_ _d\"></span>itwert<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span> </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1bbc\">Bewe<span class=\"_ _1\"></span>rtungsproze<span class=\"_ _1\"></span>ss <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> Bemessu<span class=\"_ _1\"></span>ng des<span class=\"_ _1\"></span> beizulegen<span class=\"_ _1\"></span>den Zeitwe<span class=\"_ _1\"></span>rts<span class=\"_ _1\"></span> <span class=\"_ _1b7\"> </span><span class=\"fs1c\">3<span class=\"_ _1\"></span>1.12.2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1bbd\">31.12.20<span class=\"_ _1\"></span>22 </div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1bbe\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1bbf\"><div class=\"t m1 x0 h5f yb7c ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1bc0\">Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _315\"> </span>8<span class=\"_ _1\"></span>31.249<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1bc1\">859.689<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1bc2\">Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>abh<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chten<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _338\"> </span>378.823<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1bc3\">394.979<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1bc4\">Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chv<span class=\"_ _1\"></span>erst<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e b<span class=\"_ _1\"></span>zw<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _356\"> </span>452.426<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1bc5\">464.710<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1bc6\">Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _29d\"> </span>4.417.978<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1bc7\">4.265.18<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1bc8\">Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>abh<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chten<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h9a ff5a fs27 fc5 sc0 ls4 ws0 gs1bc9\">*</div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1bca\"> <span class=\"_ _150\"> </span>1.010.<span class=\"_ _1\"></span>579<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1bcb\">1.017.71<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1bcc\">Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chv<span class=\"_ _1\"></span>erst<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e b<span class=\"_ _1\"></span>zw<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _179\"> </span>3.407.399<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1bcd\">3.247.46<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs1bce\">*Dies entspr<span class=\"_ _d\"></span>icht 22,87<span class=\"fs26\"> </span>% (23,86<span class=\"fs26\"> </span>%) des bei<span class=\"_ _d\"></span>zulegenden <span class=\"_ _a\"></span>Zeitwerts <span class=\"_ _1\"></span>der Als <span class=\"_ _d\"></span>Finanzinvestition gehal<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>enen Immobilien. </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1bcf\">Bewe<span class=\"_ _1\"></span>rtungsmethode<span class=\"_ _1\"></span> <span class=\"_ _7e\"> </span><span class=\"fs1c\">31.12.2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1bd0\">31.12.20<span class=\"_ _1\"></span>22 </div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1bd1\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1bd2\"><div class=\"t m1 x0 h5f yd06 ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1bd3\">Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _315\"> </span>8<span class=\"_ _1\"></span>31.249<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1bd4\">859.689<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1bd5\">Ert<span class=\"_ _1\"></span>rags<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertm<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2bb\"> </span>647.01<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1bd6\">683.016<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1bd7\">Verg<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e /<span class=\"_ _1\"></span> Ma<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ktwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _273\"> </span>179.883<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1bd8\">127.271<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1bd9\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _16e\"> </span>4.35<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1bda\">49.402<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1bdb\">Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _29d\"> </span>4.417.978<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1bdc\">4.265.18<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1bdd\">Ert<span class=\"_ _1\"></span>rags<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertm<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _331\"> </span>4.008.590<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1bde\">3.489.44<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1bdf\">Verg<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e /<span class=\"_ _1\"></span> Ma<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ktwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _273\"> </span>354.114<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1be0\">123.614<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1be1\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _357\"> </span>55.274<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1be2\">652.119<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1be3\">Summe <span class=\"_ _2c1\"> </span>5.249.22<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1be4\">5.124.87<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h44 ff57 fs1d fc5 sc0 ls4 ws0 gs1c75\">Als Finanz<span class=\"_ _a\"></span>investition<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>gehal<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Imm<span class=\"_ _a\"></span>obilien </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs1c76\">Folge<span class=\"_ _d\"></span>nde <span class=\"_ _10\"> </span>Sensiti<span class=\"_ _a\"></span>vit\u00e4ten <span class=\"_ _11\"> </span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eben <span class=\"_ _10\"> </span>sich <span class=\"_ _11\"> </span>f\u00fcr <span class=\"_ _11\"> </span>einen <span class=\"_ _11\"> </span>T<span class=\"_ _2\"></span>eilbest<span class=\"_ _a\"></span>and <span class=\"_ _11\"> </span>aus <span class=\"_ _10\"> </span>den <span class=\"_ _11\"> </span>mit <span class=\"_ _10\"> </span>Solv<span class=\"_ _a\"></span>ency <span class=\"_ _10\"> </span>II <span class=\"_ _10\"> </span>abgesti<span class=\"_ _a\"></span>mmten <span class=\"_ _11\"> </span>Berec<span class=\"_ _a\"></span>hnungen <span class=\"_ _11\"> </span>im </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs1c77\">partiell<span class=\"_ _d\"></span>en internen Mo<span class=\"_ _a\"></span>dell: </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1c78\">Immobilien<span class=\"_ _1\"></span> <span class=\"_ _187\"> </span><span class=\"fs1c\">Beizulegender Zei<span class=\"_ _1\"></span>twert<span class=\"_ _3ca\"> </span></span></div><div class=\"c w1f h2d gs1c79\"><div class=\"t m1 x0 h5f ya3a ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c7a\">Beiz<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Ze<span class=\"_ _1\"></span>itw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> 31<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _e1\"> </span>4.619.995<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c7b\">Mie<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e -5<span class=\"_ _1\"></span><span class=\"fs26\"> </span>%<span class=\"_ _1\"></span> <span class=\"_ _2e4\"> </span>4.440.131<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c7c\">Mie<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e +5<span class=\"_ _1\"></span><span class=\"fs26\"> </span>%<span class=\"_ _1\"></span> <span class=\"_ _35d\"> </span>4.805.54<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c7d\">Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gsz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span> -5<span class=\"_ _1\"></span>0bp<span class=\"_ _1\"></span> <span class=\"_ _2f6\"> </span>4.918<span class=\"_ _1\"></span>.764<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c7e\">Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gsz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span> +5<span class=\"_ _1\"></span>0bp<span class=\"_ _1\"></span> <span class=\"_ _35e\"> </span>4.369.45<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c7f\">Bod<span class=\"_ _1\"></span>enp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>e -5<span class=\"_ _1\"></span><span class=\"fs26\"> </span>%<span class=\"_ _1\"></span> <span class=\"_ _35f\"> </span>4.583.54<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1c80\">Bod<span class=\"_ _1\"></span>enp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>e +5<span class=\"_ _1\"></span><span class=\"fs26\"> </span>%<span class=\"_ _1\"></span> <span class=\"_ _33e\"> </span>4.66<span class=\"_ _1\"></span>0.968<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs1c81\">Da  Immo<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>il<span class=\"_ _a\"></span>ien  zu  for<span class=\"_ _a\"></span>tgef\u00fchrten <span class=\"_ _12\"> </span>Ansc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>fungskost<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _12\"> </span>Bilanz  d<span class=\"_ _d\"></span>er  VI<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>bewe<span class=\"_ _d\"></span>rtet <span class=\"_ _12\"> </span>werde<span class=\"_ _a\"></span>n,  w\u00fcr<span class=\"_ _d\"></span>den  si<span class=\"_ _d\"></span>ch <span class=\"_ _12\"> </span>negati<span class=\"_ _a\"></span>ve </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs1c82\">Sensiti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>it\u00e4ten <span class=\"_ _3\"></span>nur <span class=\"_ _3\"></span>bei <span class=\"_ _3\"></span>Unte<span class=\"_ _d\"></span>rschr<span class=\"_ _a\"></span>eiten <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ertes <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Immo<span class=\"_ _d\"></span>bili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Gewinn- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung <span class=\"_ _3\"></span>wide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>spiegel<span class=\"_ _a\"></span>n, </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs1c83\">daher ist <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>swirku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _a\"></span>as Sonstig<span class=\"_ _d\"></span>e Erge<span class=\"_ _a\"></span>bnis nicht g<span class=\"_ _a\"></span>egeben. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "5.<span class=\"ff5b\"> </span>SELBSTGENUTZ<span class=\"_ _d\"></span>TE IMM<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>BILIEN UND<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>SACHA<span class=\"_ _a\"></span>NL<span class=\"_ _1\"></span>AGEN<span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ngewa<span class=\"_ _d\"></span>ndte<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Bilanzi<span class=\"_ _a\"></span>erungs- <span class=\"_ _3\"></span>und <span class=\"_ _1\"></span>Bewertungsm<span class=\"_ _a\"></span>ethode<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sind <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Anh<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>angabe <span class=\"_ _3\"></span>25.8.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Selbstgen<span class=\"_ _d\"></span>utzte <span class=\"_ _3\"></span>Immo<span class=\"_ _a\"></span>bilien und Sac<span class=\"_ _a\"></span>hanlagen <span class=\"_ _d\"></span>ab Seit<span class=\"_ _d\"></span>e 173 da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gel<span class=\"_ _a\"></span>egt. Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _30f\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> <span class=\"_ _1ca\"> </span>47<span class=\"_ _1\"></span>0.950<span class=\"_ _3ca\"> </span>482.841<span class=\"_ _3ca\"> </span>Sa<span class=\"_ _1\"></span>chan<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2a8\"> </span>148.209<span class=\"_ _3ca\"> </span>125.851<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _267\"> </span>6<span class=\"_ _1\"></span>19.159<span class=\"_ _3ca\"> </span>608.692<span class=\"_ _3ca\"> </span>Es <span class=\"_ _a\"></span>gibt <span class=\"_ _2\"></span>ke<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>materi<span class=\"_ _a\"></span>ellen <span class=\"_ _a\"></span>Beschr\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsm<span class=\"_ _a\"></span>acht <span class=\"_ _a\"></span>ode<span class=\"_ _d\"></span>r <span class=\"_ _a\"></span>materielle <span class=\"_ _2\"></span>vertragli<span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erpfli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _2\"></span>den <span class=\"_ _a\"></span>Erwerb der ausg<span class=\"_ _a\"></span>ewiesenen Pos<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Selbstg<span class=\"_ _a\"></span>enutzte Imm<span class=\"_ _a\"></span>obil<span class=\"_ _d\"></span>ien und <span class=\"_ _a\"></span>Sachanlag<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> 5.1.<span class=\"ff5b\"> </span>Selbstg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nut<span class=\"_ _d\"></span>zte Immobilien Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2f4\"> </span>772.481<span class=\"_ _3ca\"> </span>763.957<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>jah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>-28<span class=\"_ _1\"></span>9.640<span class=\"_ _3ca\"> </span>-291.936<span class=\"_ _3ca\"> </span>Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>482.8<span class=\"_ _1\"></span>41<span class=\"_ _3ca\"> </span>472.021<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _78\"> </span>-524<span class=\"_ _3ca\"> </span>3.568<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ba\"> </span>-8.453<span class=\"_ _3ca\"> </span>-22.065<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _285\"> </span>1<span class=\"_ _1\"></span>6.970<span class=\"_ _3ca\"> </span>12.369<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _310\"> </span>-954<span class=\"_ _3ca\"> </span>-1.788<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _22b\"> </span>0<span class=\"_ _3ca\"> </span>36.132<span class=\"_ _3ca\"> </span>Pl<span class=\"_ _1\"></span>anm<span class=\"_ _1\"></span>\u00e4\u00dfi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _306\"> </span>-1<span class=\"_ _1\"></span>7.704<span class=\"_ _3ca\"> </span>-17.355<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _311\"> </span>-1.226<span class=\"_ _3ca\"> </span>-41<span class=\"_ _3ca\"> </span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2bc\"> </span>470.950<span class=\"_ _3ca\"> </span>482.841<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _312\"> </span>301.182<span class=\"_ _3ca\"> </span>289.640<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _83\"> </span>772.1<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>772.481<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>\u00d6st<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _313\"> </span>163.344<span class=\"_ _3ca\"> </span>168.523<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t T<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Rep<span class=\"_ _1\"></span>ubl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>k <span class=\"_ _f2\"> </span>118.123<span class=\"_ _3ca\"> </span>126.263<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t P<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f0\"> </span>1<span class=\"_ _1\"></span>1.667<span class=\"_ _3ca\"> </span>11.215<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>fun<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _314\"> </span>36.378<span class=\"_ _3ca\"> </span>34.925<span class=\"_ _3ca\"> </span>5.2.<span class=\"ff5b\"> </span>Nutzu<span class=\"_ _a\"></span>ngsart Nutzungsa<span class=\"_ _1\"></span>rt <span class=\"_ _29a\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _315\"> </span>470.950<span class=\"_ _3ca\"> </span>482.841<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _28b\"> </span>449.558<span class=\"_ _3ca\"> </span>461.378<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>etet <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>Ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>easi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _279\"> </span>21.392<span class=\"_ _3ca\"> </span>21.463<span class=\"_ _3ca\"> </span>Sac<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _316\"> </span>148.209<span class=\"_ _3ca\"> </span>125.851<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _28b\"> </span>137.651<span class=\"_ _3ca\"> </span>118.501<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>etet <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>Ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>easi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _279\"> </span>10.558<span class=\"_ _3ca\"> </span>7.350<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _267\"> </span>619.159<span class=\"_ _3ca\"> </span>608.692<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "<div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs1616\">5.1.<span class=\"ff5b\"> </span>Selbstg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nut<span class=\"_ _d\"></span>zte Immobilien </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1617\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1618\">2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1619\"><div class=\"t m1 x0 h5f yb56 ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs161a\">Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2f4\"> </span>772.481<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs161b\">763.957<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs161c\">Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>jah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>-28<span class=\"_ _1\"></span>9.640<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs161d\">-291.936<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs161e\">Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>482.8<span class=\"_ _1\"></span>41<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs161f\">472.021<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1620\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _78\"> </span>-524<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1621\">3.568<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1622\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ba\"> </span>-8.453<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1623\">-22.065<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1624\">Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _285\"> </span>1<span class=\"_ _1\"></span>6.970<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1625\">12.369<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1626\">Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _310\"> </span>-954<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1627\">-1.788<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1628\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _22b\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1629\">36.132<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs162a\">Pl<span class=\"_ _1\"></span>anm<span class=\"_ _1\"></span>\u00e4\u00dfi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _306\"> </span>-1<span class=\"_ _1\"></span>7.704<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs162b\">-17.355<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs162c\">We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _311\"> </span>-1.226<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs162d\">-41<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs162e\">Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2bc\"> </span>470.950<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs162f\">482.841<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1630\">Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _312\"> </span>301.182<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1631\">289.640<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1632\">An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _83\"> </span>772.1<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1633\">772.481<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1634\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>\u00d6st<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _313\"> </span>163.344<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1635\">168.523<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1636\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t T<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Rep<span class=\"_ _1\"></span>ubl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>k <span class=\"_ _f2\"> </span>118.123<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1637\">126.263<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1638\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t P<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f0\"> </span>1<span class=\"_ _1\"></span>1.667<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1639\">11.215<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs163a\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>fun<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _314\"> </span>36.378<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs163b\">34.925<span class=\"_ _3ca\"> </span></div>9.<span class=\"ff5b\"> </span>DET<span class=\"_ _a\"></span>AILS ZUR<span class=\"_ _d\"></span> KONZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERLU<span class=\"_ _a\"></span>STRECHNUNG Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span><span class=\"fs1c\">\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _e0\"> </span>Tschechische Re<span class=\"_ _1\"></span>publik<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _af\"> </span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>weiter<span class=\"_ _1\"></span>te CEE </span>  <span class=\"_ _92\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>1.010.854<span class=\"_ _3ca\"> </span>-740.6<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>183.108<span class=\"_ _3ca\"> </span>-15.72<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>130.074<span class=\"_ _3ca\"> </span>-14.84<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>293.611<span class=\"_ _3ca\"> </span>-13.88<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 450.204<span class=\"_ _3ca\"> </span>422.286<span class=\"_ _3ca\"> </span>91.970<span class=\"_ _3ca\"> </span>81.789<span class=\"_ _3ca\"> </span>61.016<span class=\"_ _3ca\"> </span>43.256<span class=\"_ _3ca\"> </span>186.751<span class=\"_ _3ca\"> </span>144.147<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-36<span class=\"_ _3ca\"> </span>-3.953<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-87<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>158<span class=\"_ _3ca\"> </span>420<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-1.6<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span>-59.305<span class=\"_ _3ca\"> </span>-12.345<span class=\"_ _3ca\"> </span>-1.016<span class=\"_ _3ca\"> </span>-1.058<span class=\"_ _3ca\"> </span>-502<span class=\"_ _3ca\"> </span>-41.948<span class=\"_ _3ca\"> </span>-20.357<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>562.383<span class=\"_ _3ca\"> </span>-1.099.66<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>103.483<span class=\"_ _3ca\"> </span>-96.406<span class=\"_ _3ca\"> </span>70.117<span class=\"_ _3ca\"> </span>-57.600<span class=\"_ _3ca\"> </span>148.650<span class=\"_ _3ca\"> </span>-138.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _328\"> </span>450.961<span class=\"_ _3ca\"> </span>-1.166.37<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>85.029<span class=\"_ _3ca\"> </span>-100.775<span class=\"_ _3ca\"> </span>46.694<span class=\"_ _3ca\"> </span>-23.533<span class=\"_ _3ca\"> </span>139.636<span class=\"_ _3ca\"> </span>-164.139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>13.106<span class=\"_ _3ca\"> </span>-120.577<span class=\"_ _3ca\"> </span>7.726<span class=\"_ _3ca\"> </span>-5.807<span class=\"_ _3ca\"> </span>37.271<span class=\"_ _3ca\"> </span>-35.587<span class=\"_ _3ca\"> </span>14.103<span class=\"_ _3ca\"> </span>-23.075<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 26.252<span class=\"_ _3ca\"> </span>18.701<span class=\"_ _3ca\"> </span>-1.040<span class=\"_ _3ca\"> </span>105<span class=\"_ _3ca\"> </span>339<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>226<span class=\"_ _3ca\"> </span>2.918<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>84.590<span class=\"_ _3ca\"> </span>69.487<span class=\"_ _3ca\"> </span>535<span class=\"_ _3ca\"> </span>511<span class=\"_ _3ca\"> </span>682<span class=\"_ _3ca\"> </span>312<span class=\"_ _3ca\"> </span>5.446<span class=\"_ _3ca\"> </span>4.354<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-58.338<span class=\"_ _3ca\"> </span>-51.073<span class=\"_ _3ca\"> </span>-1.575<span class=\"_ _3ca\"> </span>-407<span class=\"_ _3ca\"> </span>-344<span class=\"_ _3ca\"> </span>-288<span class=\"_ _3ca\"> </span>-5.302<span class=\"_ _3ca\"> </span>-2.033<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>323<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1b5\"> </span>-<span class=\"_ _1\"></span>48.237<span class=\"_ _3ca\"> </span>-44.86<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-2.935<span class=\"_ _3ca\"> </span>-1.911<span class=\"_ _3ca\"> </span>-1.012<span class=\"_ _3ca\"> </span>-1.134<span class=\"_ _3ca\"> </span>-8.276<span class=\"_ _3ca\"> </span>-4.374<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -8.637<span class=\"_ _3ca\"> </span>-4.486<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>-1.691<span class=\"_ _3ca\"> </span>-1.898<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-57<span class=\"_ _3ca\"> </span>-4<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _a9\"> </span>-778<span class=\"_ _3ca\"> </span>-818<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-466<span class=\"_ _3ca\"> </span>-350<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> -35.287<span class=\"_ _3ca\"> </span>-35.989<span class=\"_ _3ca\"> </span>-1.224<span class=\"_ _3ca\"> </span>-1.131<span class=\"_ _3ca\"> </span>-1.500<span class=\"_ _3ca\"> </span>-612<span class=\"_ _3ca\"> </span>-6.397<span class=\"_ _3ca\"> </span>-3.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>-1.71<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.561<span class=\"_ _3ca\"> </span>-1.506<span class=\"_ _3ca\"> </span>-979<span class=\"_ _3ca\"> </span>-297<span class=\"_ _3ca\"> </span>-174<span class=\"_ _3ca\"> </span>-961<span class=\"_ _3ca\"> </span>-750<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>2.768<span class=\"_ _3ca\"> </span>-5.485<span class=\"_ _3ca\"> </span>-6.174<span class=\"_ _3ca\"> </span>-788<span class=\"_ _3ca\"> </span>-679<span class=\"_ _3ca\"> </span>-2.779<span class=\"_ _3ca\"> </span>-2.459<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-7.634<span class=\"_ _3ca\"> </span>-7.286<span class=\"_ _3ca\"> </span>-5.101<span class=\"_ _3ca\"> </span>-3.834<span class=\"_ _3ca\"> </span>-411<span class=\"_ _3ca\"> </span>-398<span class=\"_ _3ca\"> </span>-3.333<span class=\"_ _3ca\"> </span>-3.282<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>154<span class=\"_ _3ca\"> </span>496<span class=\"_ _3ca\"> </span>-29<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>590<span class=\"_ _3ca\"> </span>896<span class=\"_ _3ca\"> </span><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs178e\">Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs178f\">Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>G<span class=\"_ _1\"></span>ruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _216\"> </span>Konsolidie<span class=\"_ _1\"></span>rung <span class=\"_ _71\"> </span>G<span class=\"_ _1\"></span>esamt </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1790\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1791\">2022 </div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1792\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1793\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1794\">2022 </div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1795\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1796\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1797\">2022 </div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1798\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1799\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs179a\">2022 </div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs179b\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs179c\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs179d\">Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>274.198<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs179e\">30.784<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs179f\">50.780<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs17a0\">-8.756<span class=\"_ _bd\"> </span><span class=\"fc5\">-49.55<span class=\"_ _1\"></span>7<span class=\"_ _bd\"> </span></span>-46.640<span class=\"_ _be\"> </span><span class=\"fc5\">1.893.068<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs17a1\">-809.6<span class=\"_ _1\"></span>96<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17a2\">Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17a3\">met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17a4\">89.306<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17a5\">29.870<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17a6\">53.210<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17a7\">26.355<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17a8\">-36.656<span class=\"_ _236\"> </span><span class=\"fc9\">-32.<span class=\"_ _1\"></span>806<span class=\"_ _14d\"> </span></span>895.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17a9\">714.897<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17aa\">Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17ab\">buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17ac\">bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-41<span class=\"_ _145\"> </span><span class=\"fc9\">-123<span class=\"_ _51\"> </span></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17ad\">-500<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17ae\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17af\">80<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17b0\">-4.242<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17b1\">We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17b2\">von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-2.8<span class=\"_ _1\"></span>80<span class=\"_ _bd\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.327<span class=\"_ _1b0\"> </span></span>3.444<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17b3\">-5.435<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17b4\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17b5\">-56.484<span class=\"_ _1f\"> </span><span class=\"fc9\">-104.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17b6\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17b7\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>187.813<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17b8\">19.364<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17b9\">-5.874<span class=\"_ _236\"> </span><span class=\"fc9\">-29.1<span class=\"_ _1\"></span>76<span class=\"_ _bd\"> </span></span>-12.901<span class=\"_ _236\"> </span><span class=\"fc9\">-13.8<span class=\"_ _1\"></span>34<span class=\"_ _fe\"> </span></span>1.053.6<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17ba\">-1.415.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17bb\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17bc\">von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17bd\">bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>50.994<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17be\">-87.830<span class=\"_ _5d\"> </span><span class=\"fc5\">-1.140<span class=\"_ _5d\"> </span></span>-8.51<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17bf\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17c0\">772.174<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17c1\">-1.551.16<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17c2\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17c3\">von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17c4\">bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _32a\"> </span>-871<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.747<span class=\"_ _5d\"> </span></span>-5.815<span class=\"_ _236\"> </span><span class=\"fc9\">-21.3<span class=\"_ _1\"></span>28<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17c5\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17c6\">65.520<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17c7\">-210.121<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs17c8\">Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs17c9\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs17ca\">Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs17cb\">543<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs17cc\">379<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs17cd\">5.579<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs17ce\">15.728<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs17cf\">-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _23\"> </span></span>3<span class=\"_ _1\"></span>1.844<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs17d0\">37.802<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17d1\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>661<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17d2\">625<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17d3\">32.853<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17d4\">32.420<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17d5\">-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _32b\"> </span></span>124.712<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17d6\">107.655<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17d7\">da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>1<span class=\"_ _1c\"> </span><span class=\"fc9\">-246<span class=\"_ _236\"> </span></span>-30<span class=\"_ _1\"></span>.530<span class=\"_ _236\"> </span><span class=\"fc9\">-18.951<span class=\"_ _32c\"> </span></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17d8\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17d9\">-96.340<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>2.998<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17da\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>133<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17db\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17dc\">3.256<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17dd\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17de\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17df\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17e0\">3.470<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17e1\">610<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs17e2\">Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _71\"> </span>-577<span class=\"_ _1c\"> </span><span class=\"fc9\">-31<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span></span>-<span class=\"_ _1\"></span>86.233<span class=\"_ _bd\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>89.223<span class=\"_ _c2\"> </span></span>4<span class=\"_ _1\"></span>7.944<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs17e3\">46.554<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs17e4\">-99.32<span class=\"_ _1\"></span>6<span class=\"_ _32d\"> </span><span class=\"fc9\">-95.26<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17e5\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17e6\">Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17e7\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17e8\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17e9\">-1.829<span class=\"_ _145\"> </span><span class=\"fc9\">-704<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17ea\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17eb\">-10.466<span class=\"_ _99\"> </span><span class=\"fc9\">-5.19<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17ec\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17ed\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17ee\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17ef\">-3.004<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.146<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17f0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17f1\">-4.752<span class=\"_ _99\"> </span><span class=\"fc9\">-5.048<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17f2\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17f3\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17f4\">ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17f5\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17f6\">-26.604<span class=\"_ _236\"> </span><span class=\"fc9\">-26.<span class=\"_ _1\"></span>794<span class=\"_ _c2\"> </span></span>21.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17f7\">21.413<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17f8\">-6.229<span class=\"_ _99\"> </span><span class=\"fc9\">-6.549<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17f9\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17fa\">ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17fb\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17fc\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17fd\">-54.126<span class=\"_ _236\"> </span><span class=\"fc9\">-58.<span class=\"_ _1\"></span>294<span class=\"_ _c2\"> </span></span>26.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs17fe\">24.296<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs17ff\">-72.229<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>4.827<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1800\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1801\">Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-57<span class=\"_ _1\"></span>8<span class=\"_ _1c\"> </span><span class=\"fc9\">-316<span class=\"_ _144\"> </span></span>-96<span class=\"_ _33\"> </span><span class=\"fc9\">-8<span class=\"_ _1\"></span>7<span class=\"_ _6e\"> </span></span>479<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1802\">462<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1803\">-4.677<span class=\"_ _99\"> </span><span class=\"fc9\">-3.405<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1804\">Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1805\">Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1806\">436<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1807\">510<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1808\">104<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1809\">-5.496<span class=\"_ _2b\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>4.522<span class=\"_ _bd\"> </span></span>-13<span class=\"_ _1\"></span>.388<span class=\"_ _32d\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs180a\">da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>2<span class=\"_ _1c\"> </span><span class=\"fc9\">-261<span class=\"_ _5d\"> </span></span>-1.200<span class=\"_ _5d\"> </span><span class=\"fc9\">-1.09<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs180b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs180c\">-17.931<span class=\"_ _206\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>6.159<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs180d\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs180e\">119<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs180f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1810\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1811\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1812\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1813\">715<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1814\">1.511<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gs1996\">13.1.<span class=\"ff5b\"> </span>E<span class=\"_ _d\"></span>rworbene Softw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>re </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1997\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1998\">2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1999\"><div class=\"t m2 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs199a\">Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2f4\"> </span>940.268<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs199b\">1.441.53<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs199c\">Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>jah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>-49<span class=\"_ _1\"></span>4.150<span class=\"_ _65\"> </span><span class=\"fc9\">-1.05<span class=\"_ _1\"></span>3.168<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs199d\">Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>446.1<span class=\"_ _1\"></span>18<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs199e\">388.363<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs199f\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _300\"> </span>56<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19a0\">-160<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19a1\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>-3<span class=\"_ _1\"></span>61<span class=\"_ _1ac\"> </span><span class=\"fc9\">-5.<span class=\"_ _1\"></span>179<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19a2\">Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _287\"> </span>120.4<span class=\"_ _1\"></span>81<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19a3\">124.339<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19a4\">Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _305\"> </span>-3<span class=\"_ _1\"></span>.328<span class=\"_ _e0\"> </span><span class=\"fc9\">-5.953<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19a5\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _22b\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19a6\">23.967<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19a7\">Pl<span class=\"_ _1\"></span>anm<span class=\"_ _1\"></span>\u00e4\u00dfi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _306\"> </span>-8<span class=\"_ _1\"></span>0.498<span class=\"_ _219\"> </span><span class=\"fc9\">-79.2<span class=\"_ _1\"></span>59<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19a8\">We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _311\"> </span>-6.835<span class=\"_ _d5\"> </span><span class=\"fc9\">0<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs19a9\">Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _318\"> </span>4<span class=\"_ _1\"></span>76.139<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs19aa\">446.118<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19ab\">Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _312\"> </span>572.715<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19ac\">494.150<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs19ad\">An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _301\"> </span>1.048.85<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs19ae\">940.268<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19af\">Die W<span class=\"_ _a\"></span>ertminder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n sind auf nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> m<span class=\"_ _a\"></span>ehr genut<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>te So<span class=\"_ _a\"></span>ftwar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>paket<span class=\"_ _a\"></span>e in Rum\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und Pole<span class=\"_ _a\"></span>n zur\u00fcckz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en. </div><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gs19b0\">13.2.<span class=\"ff5b\"> </span>\u00dcbrig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> immateriell<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>Verm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs19b1\">Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs19b2\">2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs19b3\"><div class=\"t m2 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19b4\">Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2f4\"> </span>319.274<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19b5\">221.042<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19b6\">Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>jah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>-17<span class=\"_ _1\"></span>9.592<span class=\"_ _6e\"> </span><span class=\"fc9\">-140.118<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs19b7\">Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>139.6<span class=\"_ _1\"></span>82<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs19b8\">80.924<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19b9\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _348\"> </span>5<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19ba\">1.055<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19bb\">Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>-6<span class=\"_ _1\"></span>56<span class=\"_ _1a1\"> </span><span class=\"fc9\">279<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19bc\">Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _285\"> </span>1<span class=\"_ _1\"></span>6.506<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19bd\">93.221<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19be\">Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _310\"> </span>-234<span class=\"_ _95\"> </span><span class=\"fc9\">-270<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19bf\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _22b\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19c0\">7.941<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19c1\">Pl<span class=\"_ _1\"></span>anm<span class=\"_ _1\"></span>\u00e4\u00dfi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _306\"> </span>-2<span class=\"_ _1\"></span>0.254<span class=\"_ _219\"> </span><span class=\"fc9\">-21.7<span class=\"_ _1\"></span>61<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19c2\">We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _300\"> </span>-20.827<span class=\"_ _219\"> </span><span class=\"fc9\">-2<span class=\"_ _1\"></span>1.707<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs19c3\">Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _318\"> </span>1<span class=\"_ _1\"></span>14.222<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs19c4\">139.682<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19c5\">Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _312\"> </span>219.960<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19c6\">179.592<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs19c7\">An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _83\"> </span>334.1<span class=\"_ _1\"></span>82<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs19c8\">319.274<span class=\"_ _3ca\"> </span></div>Die W<span class=\"_ _a\"></span>ertminder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n des Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s \u00dcb<span class=\"_ _a\"></span>rige imma<span class=\"_ _a\"></span>terielle <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>m\u00f6genswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> be<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ref<span class=\"_ _a\"></span>fen im<span class=\"_ _a\"></span> Gesch\u00e4f<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>sja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r di<span class=\"_ _a\"></span>e Kundenst\u00f6<span class=\"_ _a\"></span>cke der Alfa <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>Ung<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>n) <span class=\"_ _1\"></span>(TEUR 2.66<span class=\"_ _a\"></span>1)<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Ass<span class=\"_ _a\"></span>et <span class=\"_ _3\"></span>Ma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>Unga<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>TEU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 8.38<span class=\"_ _a\"></span>8)<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nali<span class=\"_ _d\"></span>fe <span class=\"_ _3\"></span>(T<span class=\"_ _5b\"></span>\u00fc<span class=\"_ _1\"></span>rkei) <span class=\"_ _1\"></span>(TEUR 9.<span class=\"_ _d\"></span>778).<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Im V<span class=\"_ _a\"></span>orjahr <span class=\"_ _11\"> </span>betraf<span class=\"_ _d\"></span>en <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>W<span class=\"_ _d\"></span>ertmin<span class=\"_ _a\"></span>derungen <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Kund<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>t\u00f6cke <span class=\"_ _f\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Alf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>(Ungarn) <span class=\"_ _11\"> </span>(TEUR 14<span class=\"_ _a\"></span>.666) <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Viennalif<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>(T<span class=\"_ _4\"></span>\u00fcrkei) (TEUR 3.041<span class=\"_ _a\"></span>) sowie di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> M<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Asi<span class=\"_ _a\"></span>rom (T<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>UR 4.00<span class=\"_ _a\"></span>0).<span class=\"_ _3ca\"> </span>Die <span class=\"_ _a\"></span>unter I<span class=\"_ _a\"></span>FR<span class=\"_ _1\"></span>S 17 <span class=\"_ _2\"></span>ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Aufwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ungen <span class=\"_ _a\"></span>belaufen <span class=\"_ _2\"></span>sich in <span class=\"_ _d\"></span>der <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>kt<span class=\"_ _d\"></span>uell<span class=\"_ _d\"></span>en P<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>e a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>TEUR 3.677.78<span class=\"_ _d\"></span>3. <span class=\"_ _a\"></span>Abgese<span class=\"_ _a\"></span>hen von <span class=\"_ _10\"> </span>Person<span class=\"_ _d\"></span>alaufw<span class=\"_ _a\"></span>endungen <span class=\"_ _10\"> </span>stammt <span class=\"_ _11\"> </span>ein <span class=\"_ _10\"> </span>wesentli<span class=\"_ _a\"></span>cher <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span>us <span class=\"_ _10\"> </span>beza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lten <span class=\"_ _10\"> </span>Pro<span class=\"_ _a\"></span>visionen, <span class=\"_ _11\"> </span>IT<span class=\"_ _4\"></span>-Aufw<span class=\"_ _a\"></span>endunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _10\"> </span>Steuern <span class=\"_ _10\"> </span>in Zusamm<span class=\"_ _d\"></span>enha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g mi<span class=\"_ _a\"></span>t V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l\u00fcsse<span class=\"_ _d\"></span>n u<span class=\"_ _d\"></span>nd planm<span class=\"_ _a\"></span>\u00e4\u00dfigen Absc<span class=\"_ _a\"></span>hreib<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "5.1.<span class=\"ff5b\"> </span>Selbstg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nut<span class=\"_ _d\"></span>zte Immobilien Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2f4\"> </span>772.481<span class=\"_ _3ca\"> </span>763.957<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>jah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>-28<span class=\"_ _1\"></span>9.640<span class=\"_ _3ca\"> </span>-291.936<span class=\"_ _3ca\"> </span>Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>482.8<span class=\"_ _1\"></span>41<span class=\"_ _3ca\"> </span>472.021<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _78\"> </span>-524<span class=\"_ _3ca\"> </span>3.568<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ba\"> </span>-8.453<span class=\"_ _3ca\"> </span>-22.065<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _285\"> </span>1<span class=\"_ _1\"></span>6.970<span class=\"_ _3ca\"> </span>12.369<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _310\"> </span>-954<span class=\"_ _3ca\"> </span>-1.788<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _22b\"> </span>0<span class=\"_ _3ca\"> </span>36.132<span class=\"_ _3ca\"> </span>Pl<span class=\"_ _1\"></span>anm<span class=\"_ _1\"></span>\u00e4\u00dfi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _306\"> </span>-1<span class=\"_ _1\"></span>7.704<span class=\"_ _3ca\"> </span>-17.355<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _311\"> </span>-1.226<span class=\"_ _3ca\"> </span>-41<span class=\"_ _3ca\"> </span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _2bc\"> </span>470.950<span class=\"_ _3ca\"> </span>482.841<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _312\"> </span>301.182<span class=\"_ _3ca\"> </span>289.640<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _83\"> </span>772.1<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>772.481<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>\u00d6st<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _313\"> </span>163.344<span class=\"_ _3ca\"> </span>168.523<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t T<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>chis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Rep<span class=\"_ _1\"></span>ubl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>k <span class=\"_ _f2\"> </span>118.123<span class=\"_ _3ca\"> </span>126.263<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t P<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f0\"> </span>1<span class=\"_ _1\"></span>1.667<span class=\"_ _3ca\"> </span>11.215<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>fun<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _314\"> </span>36.378<span class=\"_ _3ca\"> </span>34.925<span class=\"_ _3ca\"> </span>9.<span class=\"ff5b\"> </span>DET<span class=\"_ _a\"></span>AILS ZUR<span class=\"_ _d\"></span> KONZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERLU<span class=\"_ _a\"></span>STRECHNUNG Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span><span class=\"fs1c\">\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _e0\"> </span>Tschechische Re<span class=\"_ _1\"></span>publik<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _af\"> </span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>weiter<span class=\"_ _1\"></span>te CEE </span>  <span class=\"_ _92\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>1.010.854<span class=\"_ _3ca\"> </span>-740.6<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>183.108<span class=\"_ _3ca\"> </span>-15.72<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>130.074<span class=\"_ _3ca\"> </span>-14.84<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>293.611<span class=\"_ _3ca\"> </span>-13.88<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 450.204<span class=\"_ _3ca\"> </span>422.286<span class=\"_ _3ca\"> </span>91.970<span class=\"_ _3ca\"> </span>81.789<span class=\"_ _3ca\"> </span>61.016<span class=\"_ _3ca\"> </span>43.256<span class=\"_ _3ca\"> </span>186.751<span class=\"_ _3ca\"> </span>144.147<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-36<span class=\"_ _3ca\"> </span>-3.953<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-87<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>158<span class=\"_ _3ca\"> </span>420<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-1.6<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span>-59.305<span class=\"_ _3ca\"> </span>-12.345<span class=\"_ _3ca\"> </span>-1.016<span class=\"_ _3ca\"> </span>-1.058<span class=\"_ _3ca\"> </span>-502<span class=\"_ _3ca\"> </span>-41.948<span class=\"_ _3ca\"> </span>-20.357<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>562.383<span class=\"_ _3ca\"> </span>-1.099.66<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>103.483<span class=\"_ _3ca\"> </span>-96.406<span class=\"_ _3ca\"> </span>70.117<span class=\"_ _3ca\"> </span>-57.600<span class=\"_ _3ca\"> </span>148.650<span class=\"_ _3ca\"> </span>-138.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _328\"> </span>450.961<span class=\"_ _3ca\"> </span>-1.166.37<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>85.029<span class=\"_ _3ca\"> </span>-100.775<span class=\"_ _3ca\"> </span>46.694<span class=\"_ _3ca\"> </span>-23.533<span class=\"_ _3ca\"> </span>139.636<span class=\"_ _3ca\"> </span>-164.139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>13.106<span class=\"_ _3ca\"> </span>-120.577<span class=\"_ _3ca\"> </span>7.726<span class=\"_ _3ca\"> </span>-5.807<span class=\"_ _3ca\"> </span>37.271<span class=\"_ _3ca\"> </span>-35.587<span class=\"_ _3ca\"> </span>14.103<span class=\"_ _3ca\"> </span>-23.075<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 26.252<span class=\"_ _3ca\"> </span>18.701<span class=\"_ _3ca\"> </span>-1.040<span class=\"_ _3ca\"> </span>105<span class=\"_ _3ca\"> </span>339<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>226<span class=\"_ _3ca\"> </span>2.918<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>84.590<span class=\"_ _3ca\"> </span>69.487<span class=\"_ _3ca\"> </span>535<span class=\"_ _3ca\"> </span>511<span class=\"_ _3ca\"> </span>682<span class=\"_ _3ca\"> </span>312<span class=\"_ _3ca\"> </span>5.446<span class=\"_ _3ca\"> </span>4.354<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-58.338<span class=\"_ _3ca\"> </span>-51.073<span class=\"_ _3ca\"> </span>-1.575<span class=\"_ _3ca\"> </span>-407<span class=\"_ _3ca\"> </span>-344<span class=\"_ _3ca\"> </span>-288<span class=\"_ _3ca\"> </span>-5.302<span class=\"_ _3ca\"> </span>-2.033<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>323<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1b5\"> </span>-<span class=\"_ _1\"></span>48.237<span class=\"_ _3ca\"> </span>-44.86<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-2.935<span class=\"_ _3ca\"> </span>-1.911<span class=\"_ _3ca\"> </span>-1.012<span class=\"_ _3ca\"> </span>-1.134<span class=\"_ _3ca\"> </span>-8.276<span class=\"_ _3ca\"> </span>-4.374<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -8.637<span class=\"_ _3ca\"> </span>-4.486<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>-1.691<span class=\"_ _3ca\"> </span>-1.898<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-57<span class=\"_ _3ca\"> </span>-4<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _a9\"> </span>-778<span class=\"_ _3ca\"> </span>-818<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-466<span class=\"_ _3ca\"> </span>-350<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> -35.287<span class=\"_ _3ca\"> </span>-35.989<span class=\"_ _3ca\"> </span>-1.224<span class=\"_ _3ca\"> </span>-1.131<span class=\"_ _3ca\"> </span>-1.500<span class=\"_ _3ca\"> </span>-612<span class=\"_ _3ca\"> </span>-6.397<span class=\"_ _3ca\"> </span>-3.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>-1.71<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.561<span class=\"_ _3ca\"> </span>-1.506<span class=\"_ _3ca\"> </span>-979<span class=\"_ _3ca\"> </span>-297<span class=\"_ _3ca\"> </span>-174<span class=\"_ _3ca\"> </span>-961<span class=\"_ _3ca\"> </span>-750<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>2.768<span class=\"_ _3ca\"> </span>-5.485<span class=\"_ _3ca\"> </span>-6.174<span class=\"_ _3ca\"> </span>-788<span class=\"_ _3ca\"> </span>-679<span class=\"_ _3ca\"> </span>-2.779<span class=\"_ _3ca\"> </span>-2.459<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-7.634<span class=\"_ _3ca\"> </span>-7.286<span class=\"_ _3ca\"> </span>-5.101<span class=\"_ _3ca\"> </span>-3.834<span class=\"_ _3ca\"> </span>-411<span class=\"_ _3ca\"> </span>-398<span class=\"_ _3ca\"> </span>-3.333<span class=\"_ _3ca\"> </span>-3.282<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>154<span class=\"_ _3ca\"> </span>496<span class=\"_ _3ca\"> </span>-29<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>590<span class=\"_ _3ca\"> </span>896<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>G<span class=\"_ _1\"></span>ruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _216\"> </span>Konsolidie<span class=\"_ _1\"></span>rung <span class=\"_ _71\"> </span>G<span class=\"_ _1\"></span>esamt 2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>274.198<span class=\"_ _3ca\"> </span>30.784<span class=\"_ _3ca\"> </span>50.780<span class=\"_ _3ca\"> </span>-8.756<span class=\"_ _bd\"> </span><span class=\"fc5\">-49.55<span class=\"_ _1\"></span>7<span class=\"_ _bd\"> </span></span>-46.640<span class=\"_ _be\"> </span><span class=\"fc5\">1.893.068<span class=\"_ _3ca\"> </span></span>-809.6<span class=\"_ _1\"></span>96<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 89.306<span class=\"_ _3ca\"> </span>29.870<span class=\"_ _3ca\"> </span>53.210<span class=\"_ _3ca\"> </span>26.355<span class=\"_ _3ca\"> </span>-36.656<span class=\"_ _236\"> </span><span class=\"fc9\">-32.<span class=\"_ _1\"></span>806<span class=\"_ _14d\"> </span></span>895.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>714.897<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-41<span class=\"_ _145\"> </span><span class=\"fc9\">-123<span class=\"_ _51\"> </span></span>0<span class=\"_ _3ca\"> </span>-500<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>80<span class=\"_ _3ca\"> </span>-4.242<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-2.8<span class=\"_ _1\"></span>80<span class=\"_ _bd\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.327<span class=\"_ _1b0\"> </span></span>3.444<span class=\"_ _3ca\"> </span>-5.435<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-56.484<span class=\"_ _1f\"> </span><span class=\"fc9\">-104.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>187.813<span class=\"_ _3ca\"> </span>19.364<span class=\"_ _3ca\"> </span>-5.874<span class=\"_ _236\"> </span><span class=\"fc9\">-29.1<span class=\"_ _1\"></span>76<span class=\"_ _bd\"> </span></span>-12.901<span class=\"_ _236\"> </span><span class=\"fc9\">-13.8<span class=\"_ _1\"></span>34<span class=\"_ _fe\"> </span></span>1.053.6<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>-1.415.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>50.994<span class=\"_ _3ca\"> </span>-87.830<span class=\"_ _5d\"> </span><span class=\"fc5\">-1.140<span class=\"_ _5d\"> </span></span>-8.51<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>772.174<span class=\"_ _3ca\"> </span>-1.551.16<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _32a\"> </span>-871<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.747<span class=\"_ _5d\"> </span></span>-5.815<span class=\"_ _236\"> </span><span class=\"fc9\">-21.3<span class=\"_ _1\"></span>28<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>65.520<span class=\"_ _3ca\"> </span>-210.121<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 543<span class=\"_ _3ca\"> </span>379<span class=\"_ _3ca\"> </span>5.579<span class=\"_ _3ca\"> </span>15.728<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _23\"> </span></span>3<span class=\"_ _1\"></span>1.844<span class=\"_ _3ca\"> </span>37.802<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>661<span class=\"_ _3ca\"> </span>625<span class=\"_ _3ca\"> </span>32.853<span class=\"_ _3ca\"> </span>32.420<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _32b\"> </span></span>124.712<span class=\"_ _3ca\"> </span>107.655<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>1<span class=\"_ _1c\"> </span><span class=\"fc9\">-246<span class=\"_ _236\"> </span></span>-30<span class=\"_ _1\"></span>.530<span class=\"_ _236\"> </span><span class=\"fc9\">-18.951<span class=\"_ _32c\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-96.340<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>2.998<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>133<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.256<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.470<span class=\"_ _3ca\"> </span>610<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _71\"> </span>-577<span class=\"_ _1c\"> </span><span class=\"fc9\">-31<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span></span>-<span class=\"_ _1\"></span>86.233<span class=\"_ _bd\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>89.223<span class=\"_ _c2\"> </span></span>4<span class=\"_ _1\"></span>7.944<span class=\"_ _3ca\"> </span>46.554<span class=\"_ _3ca\"> </span>-99.32<span class=\"_ _1\"></span>6<span class=\"_ _32d\"> </span><span class=\"fc9\">-95.26<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.829<span class=\"_ _145\"> </span><span class=\"fc9\">-704<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-10.466<span class=\"_ _99\"> </span><span class=\"fc9\">-5.19<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.004<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.146<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.752<span class=\"_ _99\"> </span><span class=\"fc9\">-5.048<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-26.604<span class=\"_ _236\"> </span><span class=\"fc9\">-26.<span class=\"_ _1\"></span>794<span class=\"_ _c2\"> </span></span>21.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>21.413<span class=\"_ _3ca\"> </span>-6.229<span class=\"_ _99\"> </span><span class=\"fc9\">-6.549<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-54.126<span class=\"_ _236\"> </span><span class=\"fc9\">-58.<span class=\"_ _1\"></span>294<span class=\"_ _c2\"> </span></span>26.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>24.296<span class=\"_ _3ca\"> </span>-72.229<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>4.827<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-57<span class=\"_ _1\"></span>8<span class=\"_ _1c\"> </span><span class=\"fc9\">-316<span class=\"_ _144\"> </span></span>-96<span class=\"_ _33\"> </span><span class=\"fc9\">-8<span class=\"_ _1\"></span>7<span class=\"_ _6e\"> </span></span>479<span class=\"_ _3ca\"> </span>462<span class=\"_ _3ca\"> </span>-4.677<span class=\"_ _99\"> </span><span class=\"fc9\">-3.405<span class=\"_ _3ca\"> </span></span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>436<span class=\"_ _3ca\"> </span>510<span class=\"_ _3ca\"> </span>104<span class=\"_ _3ca\"> </span>-5.496<span class=\"_ _2b\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>4.522<span class=\"_ _bd\"> </span></span>-13<span class=\"_ _1\"></span>.388<span class=\"_ _32d\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>2<span class=\"_ _1c\"> </span><span class=\"fc9\">-261<span class=\"_ _5d\"> </span></span>-1.200<span class=\"_ _5d\"> </span><span class=\"fc9\">-1.09<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-17.931<span class=\"_ _206\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>6.159<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>119<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>715<span class=\"_ _3ca\"> </span>1.511<span class=\"_ _3ca\"> </span>13.1.<span class=\"ff5b\"> </span>E<span class=\"_ _d\"></span>rworbene Softw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>re Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2f4\"> </span>940.268<span class=\"_ _3ca\"> </span>1.441.53<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>jah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>-49<span class=\"_ _1\"></span>4.150<span class=\"_ _65\"> </span><span class=\"fc9\">-1.05<span class=\"_ _1\"></span>3.168<span class=\"_ _3ca\"> </span></span>Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>446.1<span class=\"_ _1\"></span>18<span class=\"_ _3ca\"> </span>388.363<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _300\"> </span>56<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>-160<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>-3<span class=\"_ _1\"></span>61<span class=\"_ _1ac\"> </span><span class=\"fc9\">-5.<span class=\"_ _1\"></span>179<span class=\"_ _3ca\"> </span></span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _287\"> </span>120.4<span class=\"_ _1\"></span>81<span class=\"_ _3ca\"> </span>124.339<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _305\"> </span>-3<span class=\"_ _1\"></span>.328<span class=\"_ _e0\"> </span><span class=\"fc9\">-5.953<span class=\"_ _3ca\"> </span></span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _22b\"> </span>0<span class=\"_ _3ca\"> </span>23.967<span class=\"_ _3ca\"> </span>Pl<span class=\"_ _1\"></span>anm<span class=\"_ _1\"></span>\u00e4\u00dfi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _306\"> </span>-8<span class=\"_ _1\"></span>0.498<span class=\"_ _219\"> </span><span class=\"fc9\">-79.2<span class=\"_ _1\"></span>59<span class=\"_ _3ca\"> </span></span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _311\"> </span>-6.835<span class=\"_ _d5\"> </span><span class=\"fc9\">0<span class=\"_ _3ca\"> </span></span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _318\"> </span>4<span class=\"_ _1\"></span>76.139<span class=\"_ _3ca\"> </span>446.118<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _312\"> </span>572.715<span class=\"_ _3ca\"> </span>494.150<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _301\"> </span>1.048.85<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>940.268<span class=\"_ _3ca\"> </span>Die W<span class=\"_ _a\"></span>ertminder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n sind auf nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> m<span class=\"_ _a\"></span>ehr genut<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>te So<span class=\"_ _a\"></span>ftwar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>paket<span class=\"_ _a\"></span>e in Rum\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und Pole<span class=\"_ _a\"></span>n zur\u00fcckz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en. 13.2.<span class=\"ff5b\"> </span>\u00dcbrig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> immateriell<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>Verm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2f4\"> </span>319.274<span class=\"_ _3ca\"> </span>221.042<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>jah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>-17<span class=\"_ _1\"></span>9.592<span class=\"_ _6e\"> </span><span class=\"fc9\">-140.118<span class=\"_ _3ca\"> </span></span>Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>139.6<span class=\"_ _1\"></span>82<span class=\"_ _3ca\"> </span>80.924<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _348\"> </span>5<span class=\"_ _3ca\"> </span>1.055<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>-6<span class=\"_ _1\"></span>56<span class=\"_ _1a1\"> </span><span class=\"fc9\">279<span class=\"_ _3ca\"> </span></span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _285\"> </span>1<span class=\"_ _1\"></span>6.506<span class=\"_ _3ca\"> </span>93.221<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _310\"> </span>-234<span class=\"_ _95\"> </span><span class=\"fc9\">-270<span class=\"_ _3ca\"> </span></span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _22b\"> </span>0<span class=\"_ _3ca\"> </span>7.941<span class=\"_ _3ca\"> </span>Pl<span class=\"_ _1\"></span>anm<span class=\"_ _1\"></span>\u00e4\u00dfi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _306\"> </span>-2<span class=\"_ _1\"></span>0.254<span class=\"_ _219\"> </span><span class=\"fc9\">-21.7<span class=\"_ _1\"></span>61<span class=\"_ _3ca\"> </span></span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _300\"> </span>-20.827<span class=\"_ _219\"> </span><span class=\"fc9\">-2<span class=\"_ _1\"></span>1.707<span class=\"_ _3ca\"> </span></span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _318\"> </span>1<span class=\"_ _1\"></span>14.222<span class=\"_ _3ca\"> </span>139.682<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _312\"> </span>219.960<span class=\"_ _3ca\"> </span>179.592<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _83\"> </span>334.1<span class=\"_ _1\"></span>82<span class=\"_ _3ca\"> </span>319.274<span class=\"_ _3ca\"> </span>Die W<span class=\"_ _a\"></span>ertminder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n des Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s \u00dcb<span class=\"_ _a\"></span>rige imma<span class=\"_ _a\"></span>terielle <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>m\u00f6genswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> be<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ref<span class=\"_ _a\"></span>fen im<span class=\"_ _a\"></span> Gesch\u00e4f<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>sja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r di<span class=\"_ _a\"></span>e Kundenst\u00f6<span class=\"_ _a\"></span>cke der Alfa <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>Ung<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>n) <span class=\"_ _1\"></span>(TEUR 2.66<span class=\"_ _a\"></span>1)<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Ass<span class=\"_ _a\"></span>et <span class=\"_ _3\"></span>Ma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>Unga<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>TEU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 8.38<span class=\"_ _a\"></span>8)<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nali<span class=\"_ _d\"></span>fe <span class=\"_ _3\"></span>(T<span class=\"_ _5b\"></span>\u00fc<span class=\"_ _1\"></span>rkei) <span class=\"_ _1\"></span>(TEUR 9.<span class=\"_ _d\"></span>778).<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Im V<span class=\"_ _a\"></span>orjahr <span class=\"_ _11\"> </span>betraf<span class=\"_ _d\"></span>en <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>W<span class=\"_ _d\"></span>ertmin<span class=\"_ _a\"></span>derungen <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Kund<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>t\u00f6cke <span class=\"_ _f\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Alf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>(Ungarn) <span class=\"_ _11\"> </span>(TEUR 14<span class=\"_ _a\"></span>.666) <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Viennalif<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>(T<span class=\"_ _4\"></span>\u00fcrkei) (TEUR 3.041<span class=\"_ _a\"></span>) sowie di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> M<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Asi<span class=\"_ _a\"></span>rom (T<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>UR 4.00<span class=\"_ _a\"></span>0).<span class=\"_ _3ca\"> </span>15.<span class=\"_ _7\"> </span>AR<span class=\"_ _a\"></span>T D<span class=\"_ _1\"></span>ER <span class=\"_ _a\"></span>AUF<span class=\"_ _a\"></span>W<span class=\"_ _1\"></span>EN<span class=\"_ _d\"></span>DUNGEN UN<span class=\"_ _d\"></span>D DET<span class=\"_ _a\"></span>AI<span class=\"_ _d\"></span>LS <span class=\"_ _a\"></span>ANDERE ER<span class=\"_ _a\"></span>TR\u00c4G<span class=\"_ _1\"></span>E<span class=\"_ _a\"></span> UND <span class=\"_ _a\"></span>AUFWENDUNGEN<span class=\"_ _3ca\"> </span>15.1.<span class=\"ff5b\"> </span>Allgem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ine Inf<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>rmation Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>ilan<span class=\"_ _d\"></span>zierungs- <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vorsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rifte<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>IFRS 17 <span class=\"_ _3\"></span>sind <span class=\"_ _e\"></span>Aufwend<span class=\"_ _a\"></span>ungen, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen<span class=\"_ _a\"></span> direkt<span class=\"_ _a\"></span>  z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>denbar <span class=\"_ _10\"> </span>sind, <span class=\"_ _12\"> </span>im<span class=\"_ _d\"></span> <span class=\"_ _10\"> </span>V<span class=\"_ _d\"></span>ersic<span class=\"_ _a\"></span>herungstec<span class=\"_ _a\"></span>hnisches <span class=\"_ _10\"> </span>E<span class=\"_ _1\"></span>rg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>bnis<span class=\"_ _a\"></span>  e<span class=\"_ _d\"></span>nthalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _12\"> </span>All<span class=\"_ _a\"></span>gemeine <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erwaltu<span class=\"_ _d\"></span>ngsauf<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span> keinen V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>en dir<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t zuorde<span class=\"_ _a\"></span>nbar und w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en im Pos<span class=\"_ _d\"></span>ten A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ere A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _a\"></span>endunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt. Die <span class=\"_ _a\"></span>unter I<span class=\"_ _a\"></span>FR<span class=\"_ _1\"></span>S 17 <span class=\"_ _2\"></span>ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Aufwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ungen <span class=\"_ _a\"></span>belaufen <span class=\"_ _2\"></span>sich in <span class=\"_ _d\"></span>der <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>kt<span class=\"_ _d\"></span>uell<span class=\"_ _d\"></span>en P<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>e a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>TEUR 3.677.78<span class=\"_ _d\"></span>3. <span class=\"_ _a\"></span>Abgese<span class=\"_ _a\"></span>hen von <span class=\"_ _10\"> </span>Person<span class=\"_ _d\"></span>alaufw<span class=\"_ _a\"></span>endungen <span class=\"_ _10\"> </span>stammt <span class=\"_ _11\"> </span>ein <span class=\"_ _10\"> </span>wesentli<span class=\"_ _a\"></span>cher <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span>us <span class=\"_ _10\"> </span>beza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lten <span class=\"_ _10\"> </span>Pro<span class=\"_ _a\"></span>visionen, <span class=\"_ _11\"> </span>IT<span class=\"_ _4\"></span>-Aufw<span class=\"_ _a\"></span>endunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _10\"> </span>Steuern <span class=\"_ _10\"> </span>in Zusamm<span class=\"_ _d\"></span>enha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g mi<span class=\"_ _a\"></span>t V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l\u00fcsse<span class=\"_ _d\"></span>n u<span class=\"_ _d\"></span>nd planm<span class=\"_ _a\"></span>\u00e4\u00dfigen Absc<span class=\"_ _a\"></span>hreib<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en. 15.2.<span class=\"ff5b\"> </span>P<span class=\"_ _a\"></span>erso<span class=\"_ _1\"></span>nalauf<span class=\"_ _a\"></span>wand Personalstan<span class=\"_ _1\"></span>d <span class=\"_ _d1\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>Anz<span class=\"_ _1\"></span>ahl<span class=\"_ _3ca\"> </span>Au\u00df<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dien<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>t <span class=\"_ _2f6\"> </span>15.0<span class=\"_ _1\"></span>47<span class=\"_ _3ca\"> </span>14.797<span class=\"_ _3ca\"> </span>Inn<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span> <span class=\"_ _34b\"> </span>14.358<span class=\"_ _3ca\"> </span>14.035<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _1e9\"> </span>29.405<span class=\"_ _3ca\"> </span>28.832<span class=\"_ _3ca\"> </span>Der ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>geb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne Pe<span class=\"_ _a\"></span>rsonalst<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd i<span class=\"_ _a\"></span>st ein<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>urchs<span class=\"_ _a\"></span>chn<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>tswert au<span class=\"_ _a\"></span>f Basis Full-Time E<span class=\"_ _a\"></span>qu<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>alent.<span class=\"_ _a\"></span> 1<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Personala<span class=\"_ _1\"></span>ufwand <span class=\"_ _27d\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>L\u00f6h<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>eh\u00e4<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _34c\"> </span>823.528<span class=\"_ _3ca\"> </span>697.878<span class=\"_ _3ca\"> </span>Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>igung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>eist<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>bet<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ebl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>rge<span class=\"_ _1\"></span>ka<span class=\"_ _1\"></span>ssen<span class=\"_ _1\"></span> <span class=\"_ _34d\"> </span>7.320<span class=\"_ _3ca\"> </span>7.218<span class=\"_ _3ca\"> </span>Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>rso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _34e\"> </span>10.750<span class=\"_ _3ca\"> </span>16.898<span class=\"_ _3ca\"> </span>Ges<span class=\"_ _1\"></span>etz<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>vorg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ebe<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ozi<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>Abg<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ichtb<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _110\"> </span>207.656<span class=\"_ _3ca\"> </span>190.633<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Soz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _34f\"> </span>29.344<span class=\"_ _3ca\"> </span>27.893<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>1.078.59<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>940.520<span class=\"_ _3ca\"> </span>Au\u00df<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dien<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>t <span class=\"_ _350\"> </span>458.997<span class=\"_ _3ca\"> </span>412.233<span class=\"_ _3ca\"> </span>Inn<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span> <span class=\"_ _316\"> </span>619.601<span class=\"_ _3ca\"> </span>528.287<span class=\"_ _3ca\"> </span>15.3.<span class=\"ff5b\"> </span>An<span class=\"_ _d\"></span>dere Ertr\u00e4ge und <span class=\"_ _2\"></span>Aufwendungen 2023<span class=\"_ _3ca\"> </span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1e7\"> </span>303.93<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>273.780<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>We<span class=\"_ _1\"></span>chs<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ku<span class=\"_ _1\"></span>rsg<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>nne<span class=\"_ _1\"></span> <span class=\"_ _d0\"> </span>82<span class=\"_ _1\"></span>.414<span class=\"_ _3ca\"> </span>43.847<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>leis<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sum<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>tze<span class=\"_ _1\"></span> <span class=\"_ _130\"> </span>122.185<span class=\"_ _3ca\"> </span>91.549<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>unge<span class=\"_ _1\"></span>n <span class=\"_ _325\"> </span>-82<span class=\"_ _1\"></span>1.804<span class=\"_ _7c\"> </span><span class=\"fc9\">-68<span class=\"_ _1\"></span>0.457<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>lge<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>e Ve<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>altu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>aufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>17<span class=\"_ _1\"></span> <span class=\"_ _351\"> </span>-512.564<span class=\"_ _6e\"> </span><span class=\"fc9\">-468.706<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>We<span class=\"_ _1\"></span>chs<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ku<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te <span class=\"_ _2c3\"> </span>-87.797<span class=\"_ _219\"> </span><span class=\"fc9\">-39.6<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht m<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ren <span class=\"_ _1\"></span>Pos<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em.<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>29<span class=\"_ _1\"></span> <span class=\"_ _24b\"> </span>-3<span class=\"_ _1\"></span>1.547<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s S<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>te I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2dc\"> </span>-13.388<span class=\"_ _219\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>Sowohl <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _a\"></span>Anstieg <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>allgemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erwaltu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>IF<span class=\"_ _1\"></span>RS 17 <span class=\"_ _2\"></span>als <span class=\"_ _a\"></span>auch <span class=\"_ _2\"></span>jener <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>sonstigen <span class=\"_ _a\"></span>Diens<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>leis<span class=\"_ _d\"></span>tungs<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ms\u00e4<span class=\"_ _a\"></span>tze ist auf ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>hsenes Ges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4fts<span class=\"_ _a\"></span>volumen z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r\u00fcc<span class=\"_ _d\"></span>kzuf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "6.<span class=\"_ _7\"> </span>INVEST<span class=\"_ _a\"></span>ITIO<span class=\"_ _1\"></span>NE<span class=\"_ _d\"></span>N IN BETEILIG<span class=\"_ _d\"></span>UNGSUNTERNE<span class=\"_ _a\"></span>HMEN<span class=\"_ _3ca\"> </span>Die <span class=\"_ _2\"></span>Bilanzpositio<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Investition<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Beteili<span class=\"_ _a\"></span>gungsunte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _2\"></span>besteht<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>nur <span class=\"_ _2\"></span>aus <span class=\"_ _a\"></span>Ant<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ilen <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>bewertete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. Die <span class=\"_ _a\"></span>Liste <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Beteiligu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsu<span class=\"_ _d\"></span>nte<span class=\"_ _d\"></span>rnehmen <span class=\"_ _d\"></span>ist<span class=\"_ _a\"></span> in <span class=\"_ _a\"></span>Anha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gang<span class=\"_ _a\"></span>abe <span class=\"_ _a\"></span>22. <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erbund<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne <span class=\"_ _a\"></span>Unternehm<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>und B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eilig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen <span class=\"_ _a\"></span>ab <span class=\"_ _a\"></span>Seite 1<span class=\"_ _a\"></span>33<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>287.961<span class=\"_ _3ca\"> </span>276.913<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _311\"> </span>11<span class=\"_ _3ca\"> </span>-2<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2ff\"> </span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _317\"> </span>-99.836<span class=\"_ _d5\"> </span><span class=\"fc9\">0<span class=\"_ _3ca\"> </span></span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e O<span class=\"_ _1\"></span>CI-<span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2c3\"> </span>-11.3<span class=\"_ _1\"></span>93<span class=\"_ _95\"> </span><span class=\"fc9\">-683<span class=\"_ _3ca\"> </span></span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>es P<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>oden<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _2bf\"> </span>19.21<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>20.757<span class=\"_ _3ca\"> </span>Di<span class=\"_ _1\"></span>viden<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>enau<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _26c\"> </span>-10<span class=\"_ _1\"></span>.338<span class=\"_ _e0\"> </span><span class=\"fc9\">-9.024<span class=\"_ _3ca\"> </span></span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _318\"> </span>185.622<span class=\"_ _3ca\"> </span>287.961<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>\u00d6st<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _23a\"> </span>178.<span class=\"_ _1\"></span>073<span class=\"_ _3ca\"> </span>180.999<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t P<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _27b\"> </span>150<span class=\"_ _3ca\"> </span>139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chts<span class=\"_ _1\"></span>pf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>iges<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t G<span class=\"_ _1\"></span>rup<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>fun<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _179\"> </span>7.399<span class=\"_ _3ca\"> </span>106.823<span class=\"_ _3ca\"> </span>Mit <span class=\"_ _a\"></span>3. M<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>rz <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>wurde<span class=\"_ _a\"></span>n s\u00e4mtli<span class=\"_ _d\"></span>che <span class=\"_ _a\"></span>Anteil<span class=\"_ _d\"></span>e a<span class=\"_ _a\"></span>n der <span class=\"_ _a\"></span>WWG <span class=\"_ _a\"></span>Beteil<span class=\"_ _a\"></span>igun<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>GmbH, <span class=\"_ _a\"></span>W<span class=\"_ _1\"></span>ien, <span class=\"_ _a\"></span>kon<span class=\"_ _d\"></span>zernextern <span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>auft u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d s<span class=\"_ _a\"></span>omit d<span class=\"_ _a\"></span>ie \u00fcber <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>WWG <span class=\"_ _2\"></span>Beteil<span class=\"_ _a\"></span>igun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>GmbH, <span class=\"_ _2\"></span>Wien, <span class=\"_ _2\"></span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>Anteil<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>an<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Gemei<span class=\"_ _a\"></span>nn\u00fctzigen <span class=\"_ _2\"></span>W<span class=\"_ _a\"></span>ohnbaugesell<span class=\"_ _a\"></span>schaften <span class=\"_ _2\"></span>endkonsol<span class=\"_ _a\"></span>idiert. Wesentliche<span class=\"_ _1\"></span> Anteile<span class=\"_ _1\"></span> <span class=\"_ _e3\"> </span><span class=\"fs7\">20<span class=\"_ _1\"></span>23 </span>Betei<span class=\"_ _1\"></span>ligungs<span class=\"_ _d\"></span>- u<span class=\"_ _1\"></span>nd Wohnung<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span>anlagen GmbH<span class=\"_ _3ca\"> </span>Gewista-<span class=\"_ _1\"></span>Werbe-<span class=\"_ _3ca\"> </span>gesellschaft m.b.H.<span class=\"_ _3ca\"> </span>\u00d6sterrei<span class=\"_ _1\"></span>chisch<span class=\"_ _d\"></span>e<span class=\"_ _1\"></span>s Verke<span class=\"_ _1\"></span>hrsb<span class=\"_ _d\"></span>\u00fcro AG<span class=\"_ _3ca\"> </span>VBV - Betri<span class=\"_ _1\"></span>ebliche Alt<span class=\"_ _1\"></span>ersvorsorge AG<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _319\"> </span>0<span class=\"_ _3ca\"> </span>97.253<span class=\"_ _3ca\"> </span>500.850<span class=\"_ _3ca\"> </span>115.017<span class=\"_ _3ca\"> </span>Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _31a\"> </span>-192<span class=\"_ _252\"> </span>-83.8<span class=\"_ _1\"></span>72<span class=\"_ _4b\"> </span>-52<span class=\"_ _1\"></span>4.500<span class=\"_ _219\"> </span>-52.6<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rgeb<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _8c\"> </span>18.252<span class=\"_ _3ca\"> </span>21.838<span class=\"_ _3ca\"> </span>-7.312<span class=\"_ _107\"> </span>7.430<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rn <span class=\"_ _256\"> </span>1.<span class=\"_ _1\"></span>044<span class=\"_ _3ca\"> </span>-3.946<span class=\"_ _1b5\"> </span>7<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span>-10.890<span class=\"_ _3ca\"> </span>Perio<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s <span class=\"_ _31b\"> </span>19.104<span class=\"_ _3ca\"> </span>31.273<span class=\"_ _3ca\"> </span>-30.25<span class=\"_ _1\"></span>6<span class=\"_ _1c8\"> </span>58.955<span class=\"_ _3ca\"> </span>Mind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rhe<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Mut<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chaft<span class=\"_ _1\"></span> <span class=\"_ _210\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>313<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Perio<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s na<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>h Mi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>hei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n <span class=\"_ _90\"> </span>19.104<span class=\"_ _3ca\"> </span>31.273<span class=\"_ _3ca\"> </span>-29.94<span class=\"_ _1\"></span>3<span class=\"_ _1c8\"> </span>58.955<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht b<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>chen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2d8\"> </span>430<span class=\"_ _3ca\"> </span>9.874<span class=\"_ _3ca\"> </span>-681<span class=\"_ _107\"> </span>1.326<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r an<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>equ<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rneh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1a2\"> </span>18.<span class=\"_ _1\"></span>674<span class=\"_ _3ca\"> </span>21.399<span class=\"_ _3ca\"> </span>-29.575<span class=\"_ _1c8\"> </span>57<span class=\"_ _1\"></span>.629<span class=\"_ _3ca\"> </span>Wesentliche<span class=\"_ _1\"></span> Anteile<span class=\"_ _1\"></span> <span class=\"_ _26a\"> </span><span class=\"fs7\">2023 </span>Betei<span class=\"_ _1\"></span>ligungs<span class=\"_ _d\"></span>- u<span class=\"_ _1\"></span>nd Wohnung<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span>anlagen GmbH<span class=\"_ _3ca\"> </span>Gewista-<span class=\"_ _1\"></span>Werbe-<span class=\"_ _3ca\"> </span>gesellschaft m.b.H.<span class=\"_ _3ca\"> </span>\u00d6sterrei<span class=\"_ _1\"></span>chisch<span class=\"_ _d\"></span>e<span class=\"_ _1\"></span>s Verke<span class=\"_ _1\"></span>hrsb<span class=\"_ _d\"></span>\u00fcro AG<span class=\"_ _3ca\"> </span>VBV - Betri<span class=\"_ _1\"></span>ebliche Alt<span class=\"_ _1\"></span>ersvorsorge AG<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>nze<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>s i<span class=\"_ _1\"></span>n %<span class=\"_ _1\"></span> <span class=\"_ _31c\"> </span>25,00<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span>33,00<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span>36,58<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span>25,32<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span>Zu<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>res E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _226\"> </span>4.776<span class=\"_ _3ca\"> </span>10.320<span class=\"_ _3ca\"> </span>-10.953<span class=\"_ _1c8\"> </span>14<span class=\"_ _1\"></span>.927<span class=\"_ _3ca\"> </span>Anla<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erm\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _25c\"> </span>340.261<span class=\"_ _3ca\"> </span>156.445<span class=\"_ _3ca\"> </span>321.154<span class=\"_ _3ca\"> </span>378.991<span class=\"_ _3ca\"> </span>Uml<span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erm\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>va)<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>20.227<span class=\"_ _3ca\"> </span>22.676<span class=\"_ _3ca\"> </span>129.826<span class=\"_ _3ca\"> </span>14.677.4<span class=\"_ _1\"></span>69<span class=\"_ _3ca\"> </span>Frem<span class=\"_ _1\"></span>dk<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>al <span class=\"_ _8c\"> </span>-201.697<span class=\"_ _252\"> </span>-33<span class=\"_ _1\"></span>.617<span class=\"_ _35\"> </span>-427.981<span class=\"_ _c2\"> </span>-14.738.2<span class=\"_ _1\"></span>70<span class=\"_ _3ca\"> </span>Net<span class=\"_ _1\"></span>tov<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _98\"> </span>158.791<span class=\"_ _3ca\"> </span>145.504<span class=\"_ _3ca\"> </span>22.999<span class=\"_ _3ca\"> </span>318.190<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht b<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>chen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _31d\"> </span>3.573<span class=\"_ _3ca\"> </span>45.943<span class=\"_ _3ca\"> </span>517<span class=\"_ _3ca\"> </span>7.159<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r an<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>equ<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rneh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>155.21<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>99.561<span class=\"_ _3ca\"> </span>22.482<span class=\"_ _3ca\"> </span>311.031<span class=\"_ _3ca\"> </span>Zurechenbar<span class=\"_ _1\"></span>es Nettover<span class=\"_ _1\"></span>m\u00f6gen <span class=\"_ _c9\"> </span>39.698<span class=\"_ _3ca\"> </span>48.016<span class=\"_ _3ca\"> </span>8.411<span class=\"_ _3ca\"> </span>80.566<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte W<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _208\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.540<span class=\"_ _d5\"> </span>0<span class=\"_ _3ca\"> </span>Buchwert de<span class=\"_ _1\"></span>s Anteils an at<span class=\"_ _1\"></span> equity be<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span>en Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _2e9\"> </span>39.6<span class=\"_ _1\"></span>98<span class=\"_ _3ca\"> </span>48.016<span class=\"_ _3ca\"> </span>3.871<span class=\"_ _3ca\"> </span>80.566<span class=\"_ _3ca\"> </span>Die W<span class=\"_ _a\"></span>esentlichkei<span class=\"_ _d\"></span>t wir<span class=\"_ _a\"></span>d grunds<span class=\"_ _a\"></span>\u00e4tzlich anh<span class=\"_ _a\"></span>and der H\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e des <span class=\"_ _a\"></span>at equity-<span class=\"_ _a\"></span>Buchwerts bes<span class=\"_ _a\"></span>timmt. Die <span class=\"_ _e\"></span>Beteili<span class=\"_ _a\"></span>gu<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>Immobi<span class=\"_ _d\"></span>lien <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>mb<span class=\"_ _a\"></span>H <span class=\"_ _e\"></span>sowie <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Beteil<span class=\"_ _a\"></span>igun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>- <span class=\"_ _e\"></span>und <span class=\"_ _f\"></span>W<span class=\"_ _a\"></span>ohnungsa<span class=\"_ _a\"></span>nlagen <span class=\"_ _e\"></span>GmbH <span class=\"_ _3\"></span>wurd<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>mit <span class=\"_ _3\"></span>einem <span class=\"_ _e\"></span>ab-<span class=\"_ _3ca\"> </span>weichen<span class=\"_ _a\"></span>den Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lusss<span class=\"_ _a\"></span>tichtag <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>30. <span class=\"_ _a\"></span>Sept<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>) i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Konzernabschluss <span class=\"_ _a\"></span>einb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>zog<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _a\"></span>Ein Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>zug <span class=\"_ _a\"></span>dieser <span class=\"_ _a\"></span>Gesellsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aften<span class=\"_ _a\"></span> mit <span class=\"_ _2\"></span>dem <span class=\"_ _a\"></span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lusssti<span class=\"_ _a\"></span>chtag <span class=\"_ _a\"></span>31. D<span class=\"_ _a\"></span>ezemb<span class=\"_ _d\"></span>er 2023 <span class=\"_ _2\"></span>h\u00e4tt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>k<span class=\"_ _d\"></span>einen <span class=\"_ _2\"></span>wese<span class=\"_ _d\"></span>ntliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Einfl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>orlieg<span class=\"_ _a\"></span>enden <span class=\"_ _2\"></span>Konzernabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _a\"></span>ss. Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _2d6\"> </span><span class=\"fs7\">2<span class=\"_ _1\"></span>023 </span>Betei<span class=\"_ _1\"></span>ligungs<span class=\"_ _d\"></span>- u<span class=\"_ _1\"></span>nd Wohnung<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span>anlagen GmbH<span class=\"_ _3ca\"> </span>Gewista-<span class=\"_ _1\"></span>Werbe-<span class=\"_ _3ca\"> </span>gesellschaft m.b.H.<span class=\"_ _3ca\"> </span>\u00d6sterrei<span class=\"_ _1\"></span>chisch<span class=\"_ _d\"></span>e<span class=\"_ _1\"></span>s Verke<span class=\"_ _1\"></span>hrsb<span class=\"_ _d\"></span>\u00fcro AG<span class=\"_ _3ca\"> </span>VBV - Betri<span class=\"_ _1\"></span>ebliche Alt<span class=\"_ _1\"></span>ersvorsorge AG<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2e9\"> </span>37.67<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>42.542<span class=\"_ _3ca\"> </span>14.955<span class=\"_ _3ca\"> </span>78.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e O<span class=\"_ _1\"></span>CI-<span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-131<span class=\"_ _219\"> </span>-11.2<span class=\"_ _1\"></span>73<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>es P<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>oden<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _246\"> </span>4<span class=\"_ _1\"></span>.776<span class=\"_ _3ca\"> </span>10.320<span class=\"_ _3ca\"> </span>-10.953<span class=\"_ _1c8\"> </span>14<span class=\"_ _1\"></span>.927<span class=\"_ _3ca\"> </span>Di<span class=\"_ _1\"></span>viden<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>enau<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>-2<span class=\"_ _1\"></span>.750<span class=\"_ _1c8\"> </span>-4.846<span class=\"_ _23c\"> </span>0<span class=\"_ _3ca\"> </span>-2.038<span class=\"_ _3ca\"> </span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _12b\"> </span>39.698<span class=\"_ _3ca\"> </span>48.016<span class=\"_ _3ca\"> </span>3.871<span class=\"_ _3ca\"> </span>80.566<span class=\"_ _3ca\"> </span>Die <span class=\"_ _1\"></span>Anteil<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>equity <span class=\"_ _1\"></span>bewe<span class=\"_ _d\"></span>rteten <span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>hatt<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>zum<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>31.12.20<span class=\"_ _a\"></span>23 <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>inen Buchwert <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>EUR 1<span class=\"_ _d\"></span>85,6 M<span class=\"_ _a\"></span>io. <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>zum 31.12<span class=\"_ _d\"></span>.2022<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>einen <span class=\"_ _1\"></span>Buch<span class=\"_ _d\"></span>wert <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>EU<span class=\"_ _a\"></span>R 288,0 Mi<span class=\"_ _a\"></span>o. <span class=\"_ _3\"></span>Der <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nte<span class=\"_ _1\"></span>il<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>at<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>equity <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>ewertete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Un<span class=\"_ _d\"></span>ternehmen <span class=\"_ _1\"></span>lag <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>amit <span class=\"_ _3\"></span>gem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> am Buc<span class=\"_ _d\"></span>hwert d<span class=\"_ _a\"></span>es Gesam<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>anlage<span class=\"_ _a\"></span>portfolios <span class=\"_ _d\"></span>zum 31.<span class=\"_ _d\"></span>12.20<span class=\"_ _d\"></span>23 <span class=\"_ _a\"></span>bei 0,53<span class=\"fsb\"> </span>% (0,84<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%).<span class=\"_ _a\"></span> </span></span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> Ergebnis<span class=\"_ _1\"></span> <span class=\"_ _31e\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> <span class=\"_ _1bb\"> </span>16.466<span class=\"_ _3ca\"> </span>18.287<span class=\"_ _3ca\"> </span>Lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is <span class=\"_ _2fa\"> </span>16<span class=\"_ _1\"></span>.466<span class=\"_ _3ca\"> </span>18.287<span class=\"_ _3ca\"> </span>At equity-ko<span class=\"_ _1\"></span>nsolidier<span class=\"_ _1\"></span>te Unterneh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _1d\"> </span><span class=\"fs7\">Sit<span class=\"_ _1\"></span>zland <span class=\"_ _1b8\"> </span>Si<span class=\"_ _1\"></span>tz <span class=\"_ _199\"> </span>Anteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bet<span class=\"_ _1\"></span>eili<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _32b\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _242\"> </span>Lin<span class=\"_ _1\"></span>z <span class=\"_ _28\"> </span>25<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>25,00<span class=\"_ _3ca\"> </span>21.515<span class=\"_ _3ca\"> </span>20.405<span class=\"_ _3ca\"> </span>Bet<span class=\"_ _1\"></span>eili<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>ohn<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Linz 25,00<span class=\"_ _3ca\"> </span>25,00<span class=\"_ _3ca\"> </span>245.881<span class=\"_ _3ca\"> </span>237.778<span class=\"_ _3ca\"> </span>CR<span class=\"_ _1\"></span>OWN<span class=\"_ _1\"></span>-WS<span class=\"_ _1\"></span>F s<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>l.<span class=\"_ _1\"></span> s.<span class=\"_ _1\"></span>r.o.<span class=\"_ _1\"></span> <span class=\"_ _37d\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _37e\"> </span>Prag <span class=\"_ _35a\"> </span>30,00<span class=\"_ _3ca\"> </span>30,00<span class=\"_ _3ca\"> </span>3.553<span class=\"_ _3ca\"> </span>7.740<span class=\"_ _3ca\"> </span>ERST<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span> d.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span>o. -<span class=\"_ _1\"></span> za<span class=\"_ _1\"></span> up<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>vlj<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>je<span class=\"_ _1\"></span> ob<span class=\"_ _1\"></span>vezn<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span> dob<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>ljn<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span> mi<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>vin<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kim f<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ma Kroatien<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Zagreb<span class=\"_ _1\"></span> 25,30<span class=\"_ _3ca\"> </span>25,30<span class=\"_ _3ca\"> </span>17.757<span class=\"_ _3ca\"> </span>16.131<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>a-W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>beg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>llsc<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ft m<span class=\"_ _1\"></span>.b<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>H. <span class=\"_ _25\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _29\"> </span>Wien <span class=\"_ _38\"> </span>33,00<span class=\"_ _3ca\"> </span>33,00<span class=\"_ _3ca\"> </span>145.504<span class=\"_ _3ca\"> </span>128.915<span class=\"_ _3ca\"> </span>\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>isch<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>kehr<span class=\"_ _1\"></span>sb\u00fc<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> Ak<span class=\"_ _1\"></span>tieng<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span>chaf<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Wien 36,58<span class=\"_ _3ca\"> </span>36,58<span class=\"_ _3ca\"> </span>22.998<span class=\"_ _3ca\"> </span>53.300<span class=\"_ _3ca\"> </span>Tow<span class=\"_ _1\"></span>arz<span class=\"_ _1\"></span>ys<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>o Ub<span class=\"_ _1\"></span>ezp<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>cze\u0144 W<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>aje<span class=\"_ _1\"></span>mn<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ch \u201eTU<span class=\"_ _1\"></span>W\"<span class=\"_ _1\"></span> Polen <span class=\"_ _239\"> </span>Warschau 52,16<span class=\"_ _3ca\"> </span>52,16<span class=\"_ _3ca\"> </span>68.580<span class=\"_ _3ca\"> </span>49.703<span class=\"_ _3ca\"> </span>VB<span class=\"_ _1\"></span>V - B<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Al<span class=\"_ _1\"></span>ters<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _242\"> </span>W<span class=\"_ _1\"></span>ien <span class=\"_ _38\"> </span>25,32<span class=\"_ _3ca\"> </span>25,32<span class=\"_ _3ca\"> </span>318.191<span class=\"_ _3ca\"> </span>311.808<span class=\"_ _3ca\"> </span>1 <span class=\"_ _10\"> </span>Der Anteil am Kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>al en<span class=\"_ _d\"></span>tspricht dem Beherrschungsverh\u00e4l<span class=\"_ _d\"></span>tnis vor Ber\u00fccksichtigung etwaiger n<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>ht beherrschend<span class=\"_ _d\"></span>er Anteile. 2 <span class=\"_ _10\"> </span>Der Wert des angegebenen<span class=\"_ _a\"></span> Eigenk<span class=\"_ _1\"></span>apitals <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntspri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht den lokalen zuletzt vorliegenden <span class=\"_ _a\"></span>J<span class=\"_ _1\"></span>ahresabschl<span class=\"_ _a\"></span>\u00fcsse<span class=\"_ _1\"></span>n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "<div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1656\">Wesentliche<span class=\"_ _1\"></span> Anteile<span class=\"_ _1\"></span> <span class=\"_ _e3\"> </span><span class=\"fs7\">20<span class=\"_ _1\"></span>23 </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1657\">Betei<span class=\"_ _1\"></span>ligungs<span class=\"_ _d\"></span>- u<span class=\"_ _1\"></span>nd </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1658\">Wohnung<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1659\">anlagen GmbH<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs165a\">Gewista-<span class=\"_ _1\"></span>Werbe-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs165b\">gesellschaft </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs165c\">m.b.H.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs165d\">\u00d6sterrei<span class=\"_ _1\"></span>chisch<span class=\"_ _d\"></span>e<span class=\"_ _1\"></span>s </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs165e\">Verke<span class=\"_ _1\"></span>hrsb<span class=\"_ _d\"></span>\u00fcro AG<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs165f\">VBV - Betri<span class=\"_ _1\"></span>ebliche </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1660\">Alt<span class=\"_ _1\"></span>ersvorsorge AG<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1661\"><div class=\"t m1 x0 h2e y1e4 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1662\">Ert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _319\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1663\">97.253<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1664\">500.850<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1665\">115.017<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1666\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _31a\"> </span>-192<span class=\"_ _252\"> </span>-83.8<span class=\"_ _1\"></span>72<span class=\"_ _4b\"> </span>-52<span class=\"_ _1\"></span>4.500<span class=\"_ _219\"> </span>-52.6<span class=\"_ _1\"></span>02<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1667\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rgeb<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _8c\"> </span>18.252<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1668\">21.838<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1669\">-7.312<span class=\"_ _107\"> </span>7.430<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs166a\">Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rn <span class=\"_ _256\"> </span>1.<span class=\"_ _1\"></span>044<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs166b\">-3.946<span class=\"_ _1b5\"> </span>7<span class=\"_ _1\"></span>06<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs166c\">-10.890<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs166d\">Perio<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s <span class=\"_ _31b\"> </span>19.104<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs166e\">31.273<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs166f\">-30.25<span class=\"_ _1\"></span>6<span class=\"_ _1c8\"> </span>58.955<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1670\">Mind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rhe<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> Mut<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chaft<span class=\"_ _1\"></span> <span class=\"_ _210\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1671\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1672\">313<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1673\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1674\">Perio<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s na<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>h Mi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>hei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n <span class=\"_ _90\"> </span>19.104<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1675\">31.273<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1676\">-29.94<span class=\"_ _1\"></span>3<span class=\"_ _1c8\"> </span>58.955<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1677\">Ni<span class=\"_ _1\"></span>cht b<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>chen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2d8\"> </span>430<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1678\">9.874<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1679\">-681<span class=\"_ _107\"> </span>1.326<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs167a\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r an<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>equ<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rneh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1a2\"> </span>18.<span class=\"_ _1\"></span>674<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs167b\">21.399<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs167c\">-29.575<span class=\"_ _1c8\"> </span>57<span class=\"_ _1\"></span>.629<span class=\"_ _3ca\"> </span></div>Wesentliche<span class=\"_ _1\"></span> Anteile<span class=\"_ _1\"></span> <span class=\"_ _26a\"> </span><span class=\"fs7\">2023 </span>Betei<span class=\"_ _1\"></span>ligungs<span class=\"_ _d\"></span>- u<span class=\"_ _1\"></span>nd Wohnung<span class=\"_ _1\"></span>s-<span class=\"_ _3ca\"> </span>anlagen GmbH<span class=\"_ _3ca\"> </span>Gewista-<span class=\"_ _1\"></span>Werbe-<span class=\"_ _3ca\"> </span>gesellschaft m.b.H.<span class=\"_ _3ca\"> </span>\u00d6sterrei<span class=\"_ _1\"></span>chisch<span class=\"_ _d\"></span>e<span class=\"_ _1\"></span>s Verke<span class=\"_ _1\"></span>hrsb<span class=\"_ _d\"></span>\u00fcro AG<span class=\"_ _3ca\"> </span>VBV - Betri<span class=\"_ _1\"></span>ebliche Alt<span class=\"_ _1\"></span>ersvorsorge AG<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>nze<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>s i<span class=\"_ _1\"></span>n %<span class=\"_ _1\"></span> <span class=\"_ _31c\"> </span>25,00<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span>33,00<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span>36,58<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span>25,32<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span>Zu<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>res E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _226\"> </span>4.776<span class=\"_ _3ca\"> </span>10.320<span class=\"_ _3ca\"> </span>-10.953<span class=\"_ _1c8\"> </span>14<span class=\"_ _1\"></span>.927<span class=\"_ _3ca\"> </span>Anla<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erm\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _25c\"> </span>340.261<span class=\"_ _3ca\"> </span>156.445<span class=\"_ _3ca\"> </span>321.154<span class=\"_ _3ca\"> </span>378.991<span class=\"_ _3ca\"> </span>Uml<span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erm\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> (<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>va)<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>20.227<span class=\"_ _3ca\"> </span>22.676<span class=\"_ _3ca\"> </span>129.826<span class=\"_ _3ca\"> </span>14.677.4<span class=\"_ _1\"></span>69<span class=\"_ _3ca\"> </span>Frem<span class=\"_ _1\"></span>dk<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>al <span class=\"_ _8c\"> </span>-201.697<span class=\"_ _252\"> </span>-33<span class=\"_ _1\"></span>.617<span class=\"_ _35\"> </span>-427.981<span class=\"_ _c2\"> </span>-14.738.2<span class=\"_ _1\"></span>70<span class=\"_ _3ca\"> </span>Net<span class=\"_ _1\"></span>tov<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _98\"> </span>158.791<span class=\"_ _3ca\"> </span>145.504<span class=\"_ _3ca\"> </span>22.999<span class=\"_ _3ca\"> </span>318.190<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht b<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>chen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _31d\"> </span>3.573<span class=\"_ _3ca\"> </span>45.943<span class=\"_ _3ca\"> </span>517<span class=\"_ _3ca\"> </span>7.159<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r an<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>equ<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rneh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>155.21<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>99.561<span class=\"_ _3ca\"> </span>22.482<span class=\"_ _3ca\"> </span>311.031<span class=\"_ _3ca\"> </span>Zurechenbar<span class=\"_ _1\"></span>es Nettover<span class=\"_ _1\"></span>m\u00f6gen <span class=\"_ _c9\"> </span>39.698<span class=\"_ _3ca\"> </span>48.016<span class=\"_ _3ca\"> </span>8.411<span class=\"_ _3ca\"> </span>80.566<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte W<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _208\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.540<span class=\"_ _d5\"> </span>0<span class=\"_ _3ca\"> </span>Buchwert de<span class=\"_ _1\"></span>s Anteils an at<span class=\"_ _1\"></span> equity be<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span>en Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _2e9\"> </span>39.6<span class=\"_ _1\"></span>98<span class=\"_ _3ca\"> </span>48.016<span class=\"_ _3ca\"> </span>3.871<span class=\"_ _3ca\"> </span>80.566<span class=\"_ _3ca\"> </span><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gs1c8d\">18.<span class=\"_ _7\"> </span>E<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>GEBNIS JE <span class=\"_ _a\"></span>AKTIE<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1c8e\">Ergebnis je Ak<span class=\"_ _1\"></span>tie<span class=\"_ _1\"></span> <span class=\"_ _348\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1c8f\">2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c90\">Pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _254\"> </span>T<span class=\"_ _1\"></span>EUR <span class=\"_ _243\"> </span>57<span class=\"_ _1\"></span>6.246<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c91\">464.003<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c92\">Ni<span class=\"_ _1\"></span>cht b<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>chen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>am <span class=\"_ _1\"></span>Per<span class=\"_ _1\"></span>iod<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _126\"> </span>TEUR <span class=\"_ _362\"> </span>-17.267<span class=\"_ _107\"> </span><span class=\"fc9\">8.334<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1c93\">Perio<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s na<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>h Ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht <span class=\"_ _1\"></span>behe<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _bb\"> </span>TEUR <span class=\"_ _328\"> </span>5<span class=\"_ _1\"></span>58.979<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1c94\">472.337<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c95\">Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>yb<span class=\"_ _1\"></span>rid<span class=\"_ _1\"></span>kap<span class=\"_ _1\"></span>ita<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _c8\"> </span>TEUR <span class=\"_ _1a5\"> </span>7<span class=\"_ _1\"></span>.556<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c96\">7.469<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1c97\">Zure<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>nbare<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Erge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _e8\"> </span>TEUR <span class=\"_ _328\"> </span>551.42<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1c98\">464.868<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1c99\">Anz<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>l d<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>sss<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span> <span class=\"_ _363\"> </span>Stk <span class=\"_ _2c\"> </span>128.000.0<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1c9a\">128.000.<span class=\"_ _1\"></span>000<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1c9b\">Ergebnis je <span class=\"_ _1\"></span>Akti<span class=\"_ _1\"></span>e* <span class=\"_ _1d1\"> </span>EUR <span class=\"_ _111\"> </span>4,31<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1c9c\">3,63<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs1c9d\">*Das unverw\u00e4sser<span class=\"_ _d\"></span>te entsprich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> dem verw\u00e4sserten Ergebn<span class=\"_ _a\"></span>is <span class=\"_ _1\"></span>je Aktie (in EUR). </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "<div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs16dc\">7.1.<span class=\"ff5b\"> </span>F<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>rderungen<span class=\"_ _a\"></span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs16dd\">Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _162\"> </span><span class=\"fs7\">31.12.2<span class=\"_ _1\"></span>023 <span class=\"_ _101\"> </span><span class=\"fc9\">31.<span class=\"_ _1\"></span>12.2022 a<span class=\"_ _1\"></span>ngepasst </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16de\">Brutto<span class=\"_ _1\"></span>buchwert<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16df\">Risikovorsorge<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16e0\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs16e1\">Brutto<span class=\"_ _1\"></span>buchwert<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs16e2\">Risikovorsorge<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs16e3\">Netto<span class=\"_ _1\"></span>buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs16e4\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16e5\">IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span>-b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Fo<span class=\"_ _1\"></span>rd<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>440.374<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16e6\">-21.417<span class=\"_ _23d\"> </span>41<span class=\"_ _1\"></span>8.957<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs16e7\">412.062<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs16e8\">-6.360<span class=\"_ _36\"> </span>405<span class=\"_ _1\"></span>.702<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16e9\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Fo<span class=\"_ _1\"></span>rd<span class=\"_ _1\"></span>eru<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23e\"> </span>76.7<span class=\"_ _1\"></span>15<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16ea\">76.715<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs16eb\">84.984<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs16ec\">84.984<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16ed\">Summe <span class=\"_ _1db\"> </span>517.089<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16ee\">-21.41<span class=\"_ _1\"></span>7<span class=\"_ _198\"> </span>4<span class=\"_ _1\"></span>95.672<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs16ef\">497.046<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs16f0\">-6.360<span class=\"_ _36\"> </span>4<span class=\"_ _1\"></span>90.686<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs16f1\">Bez\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>D<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>taila<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>ben  zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Ent<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ickl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _10\"> </span>der  Ris<span class=\"_ _a\"></span>ikovorso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge <span class=\"_ _10\"> </span>wird <span class=\"_ _12\"> </span>auf <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>usf\u00fchrung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  i<span class=\"_ _2\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Anhang<span class=\"_ _a\"></span>angabe <span class=\"_ _12\"> </span>2<span class=\"_ _a\"></span>.4.<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs16f2\">Erwartete <span class=\"_ _a\"></span>Kredi<span class=\"_ _d\"></span>tverl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f Sei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e 90 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs16f4\">F\u00e4lligke<span class=\"_ _1\"></span>itsstruktur<span class=\"_ _1\"></span> </div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs16f5\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs16f6\">31.12.20<span class=\"_ _1\"></span>22 </div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs16f7\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs16f8\"><div class=\"t m1 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16f9\">Bis <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahr<span class=\"_ _1\"></span> <span class=\"_ _292\"> </span>359.<span class=\"_ _1\"></span>471<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs16fa\">357.254<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16fb\">Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Jahr<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>f\u00fcn<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahren<span class=\"_ _1\"></span> <span class=\"_ _e3\"> </span>60.655<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs16fc\">54.096<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16fd\">Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>f\u00fcn<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahre <span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>s z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ehn <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _68\"> </span>19.<span class=\"_ _1\"></span>570<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs16fe\">18.379<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs16ff\">Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als z<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Ja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e <span class=\"_ _31f\"> </span>55.976<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1700\">60.957<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1701\">Summe <span class=\"_ _267\"> </span>495.672<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1702\">490.686<span class=\"_ _3ca\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "<div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs1704\">7.2.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>erbindlichkeiten </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1705\">Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _d8\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1706\">31.12.20<span class=\"_ _1\"></span>22 </div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1707\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1708\"><div class=\"t m1 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1709\">IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _320\"> </span>587.214<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs170a\">558.020<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs170b\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>lich<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2bf\"> </span>5<span class=\"_ _1\"></span>25.461<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs170c\">391.808<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs170d\">Summe <span class=\"_ _228\"> </span>1.112.<span class=\"_ _1\"></span>675<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs170e\">949.828<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs170f\">Bez\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Detaila<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>ben <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rbindli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>Ausf<span class=\"_ _a\"></span>\u00fchrungen <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Anh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nga<span class=\"_ _a\"></span>ngabe <span class=\"_ _1\"></span>11. <span class=\"_ _1\"></span>Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ab </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1710\">Seite 112 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1711\">Bez\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Detailang<span class=\"_ _d\"></span>aben <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>Leasi<span class=\"_ _a\"></span>ngverbindli<span class=\"_ _a\"></span>chkeiten <span class=\"_ _1\"></span>wird <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>uf <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nhangangabe <span class=\"_ _1\"></span>8. <span class=\"_ _3\"></span>Finanzi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1712\">V<span class=\"_ _a\"></span>erbindl<span class=\"_ _d\"></span>ichkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf S<span class=\"_ _a\"></span>eite 108 ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wies<span class=\"_ _d\"></span>en.<span class=\"_ _a\"></span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1713\">F\u00e4lligke<span class=\"_ _1\"></span>itsstruktur<span class=\"_ _1\"></span> <span class=\"_ _321\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1714\">31.12.20<span class=\"_ _1\"></span>22 </div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1715\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1716\"><div class=\"t m1 x0 h2e yd03 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1717\">Bis <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahr<span class=\"_ _1\"></span> <span class=\"_ _292\"> </span>798.<span class=\"_ _1\"></span>211<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1718\">622.773<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1719\">Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Jahr<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>f\u00fcn<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahren<span class=\"_ _1\"></span> <span class=\"_ _e3\"> </span>51.987<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs171a\">41.817<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs171b\">Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>f\u00fcn<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahre <span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>s z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ehn <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _68\"> </span>28.<span class=\"_ _1\"></span>203<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs171c\">38.549<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs171d\">Meh<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>als z<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Ja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e <span class=\"_ _322\"> </span>234.274<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs171e\">246.689<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs171f\">Summe <span class=\"_ _228\"> </span>1.112.<span class=\"_ _1\"></span>675<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1720\">949.828<span class=\"_ _3ca\"> </span></div>8.<span class=\"_ _7\"> </span>FINANZIEL<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>E <span class=\"_ _a\"></span>VERBI<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>DLICHKEIT<span class=\"_ _d\"></span>EN<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _30f\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _323\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _324\"> </span>306.881<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _24c\"> </span>579.908<span class=\"_ _3ca\"> </span>593.118<span class=\"_ _3ca\"> </span>Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _325\"> </span>198.398<span class=\"_ _3ca\"> </span>183.126<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _2d6\"> </span>1.296<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _319\"> </span>555<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>2.396.32<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>2.912.61<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _1cf\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23 </span>Nachrangige <span class=\"_ _1\"></span>Verbind-<span class=\"_ _3ca\"> </span>lichkei<span class=\"_ _1\"></span>ten (inkl.<span class=\"_ _1\"></span> Zinsen)<span class=\"_ _3ca\"> </span>Verbindlichkeit<span class=\"_ _1\"></span>en gegen\u00fcber K<span class=\"_ _1\"></span>redit<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>institute<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Andere f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>le Verbindlichkeit<span class=\"_ _1\"></span>en*<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Buch<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>1.789.2<span class=\"_ _1\"></span>81<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>777.111<span class=\"_ _3ca\"> </span>Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>swirk<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>er\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>deru<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _cc\"> </span>-546.812<span class=\"_ _1b8\"> </span>-<span class=\"_ _1\"></span>42.113<span class=\"_ _241\"> </span>-40.215<span class=\"_ _3ca\"> </span>Einz<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _26e\"> </span>0<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>509<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f7\"> </span>-469.987<span class=\"_ _13c\"> </span>-37.719<span class=\"_ _241\"> </span>-35.0<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Zin<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>-76.<span class=\"_ _1\"></span>825<span class=\"_ _23c\"> </span>-4.417<span class=\"_ _17c\"> </span>-5.6<span class=\"_ _1\"></span>30<span class=\"_ _3ca\"> </span>Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>wirk<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _b4\"> </span>66.81<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>5.096<span class=\"_ _3ca\"> </span>42.159<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2ab\"> </span>67.382<span class=\"_ _3ca\"> </span>5.096<span class=\"_ _3ca\"> </span>60.980<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _320\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-2.621<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-21.760<span class=\"_ _3ca\"> </span>Umb<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>chun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>8.643<span class=\"_ _3ca\"> </span>Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s\u00e4n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2b4\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-442<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1c9\"> </span>-5<span class=\"_ _1\"></span>68<span class=\"_ _243\"> </span>0<span class=\"_ _3ca\"> </span>-2.641<span class=\"_ _3ca\"> </span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _326\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>306.881<span class=\"_ _3ca\"> </span>779.055<span class=\"_ _3ca\"> </span>*Enthalten si<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span> Verbind<span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>ichkeiten f\u00fcr derivative Gesch\u00e4fte au<span class=\"_ _a\"></span>s F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ierungsverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten, ander<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Finanzierungsverbin<span class=\"_ _a\"></span>dl<span class=\"_ _1\"></span>ichkeiten sowie <span class=\"_ _a\"></span>Leasi<span class=\"_ _1\"></span>ngverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten. Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _1cf\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>22 </span>Nachrangige <span class=\"_ _1\"></span>Verbind-<span class=\"_ _3ca\"> </span>lichkei<span class=\"_ _1\"></span>ten (inkl.<span class=\"_ _1\"></span> Zinsen)<span class=\"_ _3ca\"> </span>Verbindlichkeit<span class=\"_ _1\"></span>en gegen\u00fcber K<span class=\"_ _1\"></span>redit<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>institute<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Andere f<span class=\"_ _1\"></span>inanziel<span class=\"_ _1\"></span>le Verbindlichkeit<span class=\"_ _1\"></span>en*<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Buch<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _24e\"> </span>1.493.5<span class=\"_ _1\"></span>99<span class=\"_ _3ca\"> </span>351.087<span class=\"_ _3ca\"> </span>776.708<span class=\"_ _3ca\"> </span>Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>swirk<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ame<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>er\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>deru<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _244\"> </span>223.666<span class=\"_ _3ca\"> </span>-12.59<span class=\"_ _1\"></span>9<span class=\"_ _194\"> </span>-4<span class=\"_ _1\"></span>0.116<span class=\"_ _3ca\"> </span>Einz<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _270\"> </span>500.000<span class=\"_ _3ca\"> </span>55.007<span class=\"_ _3ca\"> </span>13.000<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>zah<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f7\"> </span>-215.600<span class=\"_ _13c\"> </span>-63.117<span class=\"_ _241\"> </span>-46.9<span class=\"_ _1\"></span>30<span class=\"_ _3ca\"> </span>Beza<span class=\"_ _1\"></span>hl<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Zin<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span> <span class=\"_ _138\"> </span>-60.<span class=\"_ _1\"></span>734<span class=\"_ _23c\"> </span>-4.489<span class=\"_ _17c\"> </span>-6.1<span class=\"_ _1\"></span>86<span class=\"_ _3ca\"> </span>Za<span class=\"_ _1\"></span>hlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sun<span class=\"_ _1\"></span>wirk<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>r\u00e4<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _b4\"> </span>72.01<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>5.410<span class=\"_ _3ca\"> </span>40.519<span class=\"_ _3ca\"> </span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2ab\"> </span>71.327<span class=\"_ _3ca\"> </span>5.410<span class=\"_ _3ca\"> </span>38.324<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _320\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-607<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.160<span class=\"_ _3ca\"> </span>Umb<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>chun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _2a5\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.823<span class=\"_ _3ca\"> </span>Bewe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s\u00e4n<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _2b4\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>62<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _327\"> </span>689<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.403<span class=\"_ _3ca\"> </span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _326\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>777.111<span class=\"_ _3ca\"> </span>*Enthalten si<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span> Verbind<span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>ichkeiten f\u00fcr derivative Gesch\u00e4fte au<span class=\"_ _a\"></span>s F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ierungsverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten, ander<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Finanzierungsverbin<span class=\"_ _a\"></span>dl<span class=\"_ _1\"></span>ichkeiten sowie <span class=\"_ _a\"></span>Leasi<span class=\"_ _1\"></span>ngverbindl<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>hkeiten.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "7.2.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>erbindlichkeiten Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _d8\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _320\"> </span>587.214<span class=\"_ _3ca\"> </span>558.020<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>lich<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2bf\"> </span>5<span class=\"_ _1\"></span>25.461<span class=\"_ _3ca\"> </span>391.808<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _228\"> </span>1.112.<span class=\"_ _1\"></span>675<span class=\"_ _3ca\"> </span>949.828<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "7.2.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>erbindlichkeiten Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _d8\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _320\"> </span>587.214<span class=\"_ _3ca\"> </span>558.020<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>lich<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2bf\"> </span>5<span class=\"_ _1\"></span>25.461<span class=\"_ _3ca\"> </span>391.808<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _228\"> </span>1.112.<span class=\"_ _1\"></span>675<span class=\"_ _3ca\"> </span>949.828<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "<div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs178c\">9.<span class=\"ff5b\"> </span>DET<span class=\"_ _a\"></span>AILS ZUR<span class=\"_ _d\"></span> KONZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERLU<span class=\"_ _a\"></span>STRECHNUNG </div>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span><span class=\"fs1c\">\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _e0\"> </span>Tschechische Re<span class=\"_ _1\"></span>publik<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _af\"> </span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>weiter<span class=\"_ _1\"></span>te CEE </span>  <span class=\"_ _92\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>1.010.854<span class=\"_ _3ca\"> </span>-740.6<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>183.108<span class=\"_ _3ca\"> </span>-15.72<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>130.074<span class=\"_ _3ca\"> </span>-14.84<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>293.611<span class=\"_ _3ca\"> </span>-13.88<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 450.204<span class=\"_ _3ca\"> </span>422.286<span class=\"_ _3ca\"> </span>91.970<span class=\"_ _3ca\"> </span>81.789<span class=\"_ _3ca\"> </span>61.016<span class=\"_ _3ca\"> </span>43.256<span class=\"_ _3ca\"> </span>186.751<span class=\"_ _3ca\"> </span>144.147<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-36<span class=\"_ _3ca\"> </span>-3.953<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-87<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>158<span class=\"_ _3ca\"> </span>420<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-1.6<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span>-59.305<span class=\"_ _3ca\"> </span>-12.345<span class=\"_ _3ca\"> </span>-1.016<span class=\"_ _3ca\"> </span>-1.058<span class=\"_ _3ca\"> </span>-502<span class=\"_ _3ca\"> </span>-41.948<span class=\"_ _3ca\"> </span>-20.357<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>562.383<span class=\"_ _3ca\"> </span>-1.099.66<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>103.483<span class=\"_ _3ca\"> </span>-96.406<span class=\"_ _3ca\"> </span>70.117<span class=\"_ _3ca\"> </span>-57.600<span class=\"_ _3ca\"> </span>148.650<span class=\"_ _3ca\"> </span>-138.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _328\"> </span>450.961<span class=\"_ _3ca\"> </span>-1.166.37<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>85.029<span class=\"_ _3ca\"> </span>-100.775<span class=\"_ _3ca\"> </span>46.694<span class=\"_ _3ca\"> </span>-23.533<span class=\"_ _3ca\"> </span>139.636<span class=\"_ _3ca\"> </span>-164.139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>13.106<span class=\"_ _3ca\"> </span>-120.577<span class=\"_ _3ca\"> </span>7.726<span class=\"_ _3ca\"> </span>-5.807<span class=\"_ _3ca\"> </span>37.271<span class=\"_ _3ca\"> </span>-35.587<span class=\"_ _3ca\"> </span>14.103<span class=\"_ _3ca\"> </span>-23.075<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 26.252<span class=\"_ _3ca\"> </span>18.701<span class=\"_ _3ca\"> </span>-1.040<span class=\"_ _3ca\"> </span>105<span class=\"_ _3ca\"> </span>339<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>226<span class=\"_ _3ca\"> </span>2.918<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>84.590<span class=\"_ _3ca\"> </span>69.487<span class=\"_ _3ca\"> </span>535<span class=\"_ _3ca\"> </span>511<span class=\"_ _3ca\"> </span>682<span class=\"_ _3ca\"> </span>312<span class=\"_ _3ca\"> </span>5.446<span class=\"_ _3ca\"> </span>4.354<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-58.338<span class=\"_ _3ca\"> </span>-51.073<span class=\"_ _3ca\"> </span>-1.575<span class=\"_ _3ca\"> </span>-407<span class=\"_ _3ca\"> </span>-344<span class=\"_ _3ca\"> </span>-288<span class=\"_ _3ca\"> </span>-5.302<span class=\"_ _3ca\"> </span>-2.033<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>323<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1b5\"> </span>-<span class=\"_ _1\"></span>48.237<span class=\"_ _3ca\"> </span>-44.86<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-2.935<span class=\"_ _3ca\"> </span>-1.911<span class=\"_ _3ca\"> </span>-1.012<span class=\"_ _3ca\"> </span>-1.134<span class=\"_ _3ca\"> </span>-8.276<span class=\"_ _3ca\"> </span>-4.374<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -8.637<span class=\"_ _3ca\"> </span>-4.486<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>-1.691<span class=\"_ _3ca\"> </span>-1.898<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-57<span class=\"_ _3ca\"> </span>-4<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _a9\"> </span>-778<span class=\"_ _3ca\"> </span>-818<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-466<span class=\"_ _3ca\"> </span>-350<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> -35.287<span class=\"_ _3ca\"> </span>-35.989<span class=\"_ _3ca\"> </span>-1.224<span class=\"_ _3ca\"> </span>-1.131<span class=\"_ _3ca\"> </span>-1.500<span class=\"_ _3ca\"> </span>-612<span class=\"_ _3ca\"> </span>-6.397<span class=\"_ _3ca\"> </span>-3.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>-1.71<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.561<span class=\"_ _3ca\"> </span>-1.506<span class=\"_ _3ca\"> </span>-979<span class=\"_ _3ca\"> </span>-297<span class=\"_ _3ca\"> </span>-174<span class=\"_ _3ca\"> </span>-961<span class=\"_ _3ca\"> </span>-750<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>2.768<span class=\"_ _3ca\"> </span>-5.485<span class=\"_ _3ca\"> </span>-6.174<span class=\"_ _3ca\"> </span>-788<span class=\"_ _3ca\"> </span>-679<span class=\"_ _3ca\"> </span>-2.779<span class=\"_ _3ca\"> </span>-2.459<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-7.634<span class=\"_ _3ca\"> </span>-7.286<span class=\"_ _3ca\"> </span>-5.101<span class=\"_ _3ca\"> </span>-3.834<span class=\"_ _3ca\"> </span>-411<span class=\"_ _3ca\"> </span>-398<span class=\"_ _3ca\"> </span>-3.333<span class=\"_ _3ca\"> </span>-3.282<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>154<span class=\"_ _3ca\"> </span>496<span class=\"_ _3ca\"> </span>-29<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>590<span class=\"_ _3ca\"> </span>896<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>G<span class=\"_ _1\"></span>ruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _216\"> </span>Konsolidie<span class=\"_ _1\"></span>rung <span class=\"_ _71\"> </span>G<span class=\"_ _1\"></span>esamt 2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>274.198<span class=\"_ _3ca\"> </span>30.784<span class=\"_ _3ca\"> </span>50.780<span class=\"_ _3ca\"> </span>-8.756<span class=\"_ _bd\"> </span><span class=\"fc5\">-49.55<span class=\"_ _1\"></span>7<span class=\"_ _bd\"> </span></span>-46.640<span class=\"_ _be\"> </span><span class=\"fc5\">1.893.068<span class=\"_ _3ca\"> </span></span>-809.6<span class=\"_ _1\"></span>96<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 89.306<span class=\"_ _3ca\"> </span>29.870<span class=\"_ _3ca\"> </span>53.210<span class=\"_ _3ca\"> </span>26.355<span class=\"_ _3ca\"> </span>-36.656<span class=\"_ _236\"> </span><span class=\"fc9\">-32.<span class=\"_ _1\"></span>806<span class=\"_ _14d\"> </span></span>895.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>714.897<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-41<span class=\"_ _145\"> </span><span class=\"fc9\">-123<span class=\"_ _51\"> </span></span>0<span class=\"_ _3ca\"> </span>-500<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>80<span class=\"_ _3ca\"> </span>-4.242<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-2.8<span class=\"_ _1\"></span>80<span class=\"_ _bd\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.327<span class=\"_ _1b0\"> </span></span>3.444<span class=\"_ _3ca\"> </span>-5.435<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-56.484<span class=\"_ _1f\"> </span><span class=\"fc9\">-104.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>187.813<span class=\"_ _3ca\"> </span>19.364<span class=\"_ _3ca\"> </span>-5.874<span class=\"_ _236\"> </span><span class=\"fc9\">-29.1<span class=\"_ _1\"></span>76<span class=\"_ _bd\"> </span></span>-12.901<span class=\"_ _236\"> </span><span class=\"fc9\">-13.8<span class=\"_ _1\"></span>34<span class=\"_ _fe\"> </span></span>1.053.6<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>-1.415.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>50.994<span class=\"_ _3ca\"> </span>-87.830<span class=\"_ _5d\"> </span><span class=\"fc5\">-1.140<span class=\"_ _5d\"> </span></span>-8.51<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>772.174<span class=\"_ _3ca\"> </span>-1.551.16<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _32a\"> </span>-871<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.747<span class=\"_ _5d\"> </span></span>-5.815<span class=\"_ _236\"> </span><span class=\"fc9\">-21.3<span class=\"_ _1\"></span>28<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>65.520<span class=\"_ _3ca\"> </span>-210.121<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 543<span class=\"_ _3ca\"> </span>379<span class=\"_ _3ca\"> </span>5.579<span class=\"_ _3ca\"> </span>15.728<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _23\"> </span></span>3<span class=\"_ _1\"></span>1.844<span class=\"_ _3ca\"> </span>37.802<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>661<span class=\"_ _3ca\"> </span>625<span class=\"_ _3ca\"> </span>32.853<span class=\"_ _3ca\"> </span>32.420<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _32b\"> </span></span>124.712<span class=\"_ _3ca\"> </span>107.655<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>1<span class=\"_ _1c\"> </span><span class=\"fc9\">-246<span class=\"_ _236\"> </span></span>-30<span class=\"_ _1\"></span>.530<span class=\"_ _236\"> </span><span class=\"fc9\">-18.951<span class=\"_ _32c\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-96.340<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>2.998<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>133<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.256<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.470<span class=\"_ _3ca\"> </span>610<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _71\"> </span>-577<span class=\"_ _1c\"> </span><span class=\"fc9\">-31<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span></span>-<span class=\"_ _1\"></span>86.233<span class=\"_ _bd\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>89.223<span class=\"_ _c2\"> </span></span>4<span class=\"_ _1\"></span>7.944<span class=\"_ _3ca\"> </span>46.554<span class=\"_ _3ca\"> </span>-99.32<span class=\"_ _1\"></span>6<span class=\"_ _32d\"> </span><span class=\"fc9\">-95.26<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.829<span class=\"_ _145\"> </span><span class=\"fc9\">-704<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-10.466<span class=\"_ _99\"> </span><span class=\"fc9\">-5.19<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.004<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.146<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.752<span class=\"_ _99\"> </span><span class=\"fc9\">-5.048<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-26.604<span class=\"_ _236\"> </span><span class=\"fc9\">-26.<span class=\"_ _1\"></span>794<span class=\"_ _c2\"> </span></span>21.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>21.413<span class=\"_ _3ca\"> </span>-6.229<span class=\"_ _99\"> </span><span class=\"fc9\">-6.549<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-54.126<span class=\"_ _236\"> </span><span class=\"fc9\">-58.<span class=\"_ _1\"></span>294<span class=\"_ _c2\"> </span></span>26.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>24.296<span class=\"_ _3ca\"> </span>-72.229<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>4.827<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-57<span class=\"_ _1\"></span>8<span class=\"_ _1c\"> </span><span class=\"fc9\">-316<span class=\"_ _144\"> </span></span>-96<span class=\"_ _33\"> </span><span class=\"fc9\">-8<span class=\"_ _1\"></span>7<span class=\"_ _6e\"> </span></span>479<span class=\"_ _3ca\"> </span>462<span class=\"_ _3ca\"> </span>-4.677<span class=\"_ _99\"> </span><span class=\"fc9\">-3.405<span class=\"_ _3ca\"> </span></span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>436<span class=\"_ _3ca\"> </span>510<span class=\"_ _3ca\"> </span>104<span class=\"_ _3ca\"> </span>-5.496<span class=\"_ _2b\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>4.522<span class=\"_ _bd\"> </span></span>-13<span class=\"_ _1\"></span>.388<span class=\"_ _32d\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>2<span class=\"_ _1c\"> </span><span class=\"fc9\">-261<span class=\"_ _5d\"> </span></span>-1.200<span class=\"_ _5d\"> </span><span class=\"fc9\">-1.09<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-17.931<span class=\"_ _206\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>6.159<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>119<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>715<span class=\"_ _3ca\"> </span>1.511<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "9.<span class=\"ff5b\"> </span>DET<span class=\"_ _a\"></span>AILS ZUR<span class=\"_ _d\"></span> KONZER<span class=\"_ _d\"></span>NGEWINN<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> UND -VERLU<span class=\"_ _a\"></span>STRECHNUNG Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span><span class=\"fs1c\">\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _e0\"> </span>Tschechische Re<span class=\"_ _1\"></span>publik<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _af\"> </span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>weiter<span class=\"_ _1\"></span>te CEE </span>  <span class=\"_ _92\"> </span><span class=\"fs1c\">2023<span class=\"_ _3ca\"> </span></span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>1.010.854<span class=\"_ _3ca\"> </span>-740.6<span class=\"_ _1\"></span>32<span class=\"_ _3ca\"> </span>183.108<span class=\"_ _3ca\"> </span>-15.72<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>130.074<span class=\"_ _3ca\"> </span>-14.84<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>293.611<span class=\"_ _3ca\"> </span>-13.88<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 450.204<span class=\"_ _3ca\"> </span>422.286<span class=\"_ _3ca\"> </span>91.970<span class=\"_ _3ca\"> </span>81.789<span class=\"_ _3ca\"> </span>61.016<span class=\"_ _3ca\"> </span>43.256<span class=\"_ _3ca\"> </span>186.751<span class=\"_ _3ca\"> </span>144.147<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-36<span class=\"_ _3ca\"> </span>-3.953<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-87<span class=\"_ _3ca\"> </span>-1<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>158<span class=\"_ _3ca\"> </span>420<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-1.6<span class=\"_ _1\"></span>97<span class=\"_ _3ca\"> </span>-59.305<span class=\"_ _3ca\"> </span>-12.345<span class=\"_ _3ca\"> </span>-1.016<span class=\"_ _3ca\"> </span>-1.058<span class=\"_ _3ca\"> </span>-502<span class=\"_ _3ca\"> </span>-41.948<span class=\"_ _3ca\"> </span>-20.357<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>562.383<span class=\"_ _3ca\"> </span>-1.099.66<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>103.483<span class=\"_ _3ca\"> </span>-96.406<span class=\"_ _3ca\"> </span>70.117<span class=\"_ _3ca\"> </span>-57.600<span class=\"_ _3ca\"> </span>148.650<span class=\"_ _3ca\"> </span>-138.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _328\"> </span>450.961<span class=\"_ _3ca\"> </span>-1.166.37<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>85.029<span class=\"_ _3ca\"> </span>-100.775<span class=\"_ _3ca\"> </span>46.694<span class=\"_ _3ca\"> </span>-23.533<span class=\"_ _3ca\"> </span>139.636<span class=\"_ _3ca\"> </span>-164.139<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>13.106<span class=\"_ _3ca\"> </span>-120.577<span class=\"_ _3ca\"> </span>7.726<span class=\"_ _3ca\"> </span>-5.807<span class=\"_ _3ca\"> </span>37.271<span class=\"_ _3ca\"> </span>-35.587<span class=\"_ _3ca\"> </span>14.103<span class=\"_ _3ca\"> </span>-23.075<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 26.252<span class=\"_ _3ca\"> </span>18.701<span class=\"_ _3ca\"> </span>-1.040<span class=\"_ _3ca\"> </span>105<span class=\"_ _3ca\"> </span>339<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>226<span class=\"_ _3ca\"> </span>2.918<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>84.590<span class=\"_ _3ca\"> </span>69.487<span class=\"_ _3ca\"> </span>535<span class=\"_ _3ca\"> </span>511<span class=\"_ _3ca\"> </span>682<span class=\"_ _3ca\"> </span>312<span class=\"_ _3ca\"> </span>5.446<span class=\"_ _3ca\"> </span>4.354<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c6\"> </span>-58.338<span class=\"_ _3ca\"> </span>-51.073<span class=\"_ _3ca\"> </span>-1.575<span class=\"_ _3ca\"> </span>-407<span class=\"_ _3ca\"> </span>-344<span class=\"_ _3ca\"> </span>-288<span class=\"_ _3ca\"> </span>-5.302<span class=\"_ _3ca\"> </span>-2.033<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>323<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1b5\"> </span>-<span class=\"_ _1\"></span>48.237<span class=\"_ _3ca\"> </span>-44.86<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>-2.935<span class=\"_ _3ca\"> </span>-1.911<span class=\"_ _3ca\"> </span>-1.012<span class=\"_ _3ca\"> </span>-1.134<span class=\"_ _3ca\"> </span>-8.276<span class=\"_ _3ca\"> </span>-4.374<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> -8.637<span class=\"_ _3ca\"> </span>-4.486<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _ba\"> </span>-1.691<span class=\"_ _3ca\"> </span>-1.898<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-57<span class=\"_ _3ca\"> </span>-4<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _a9\"> </span>-778<span class=\"_ _3ca\"> </span>-818<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-466<span class=\"_ _3ca\"> </span>-350<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> -35.287<span class=\"_ _3ca\"> </span>-35.989<span class=\"_ _3ca\"> </span>-1.224<span class=\"_ _3ca\"> </span>-1.131<span class=\"_ _3ca\"> </span>-1.500<span class=\"_ _3ca\"> </span>-612<span class=\"_ _3ca\"> </span>-6.397<span class=\"_ _3ca\"> </span>-3.097<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>-1.71<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>-1.561<span class=\"_ _3ca\"> </span>-1.506<span class=\"_ _3ca\"> </span>-979<span class=\"_ _3ca\"> </span>-297<span class=\"_ _3ca\"> </span>-174<span class=\"_ _3ca\"> </span>-961<span class=\"_ _3ca\"> </span>-750<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>2.768<span class=\"_ _3ca\"> </span>-5.485<span class=\"_ _3ca\"> </span>-6.174<span class=\"_ _3ca\"> </span>-788<span class=\"_ _3ca\"> </span>-679<span class=\"_ _3ca\"> </span>-2.779<span class=\"_ _3ca\"> </span>-2.459<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>-7.634<span class=\"_ _3ca\"> </span>-7.286<span class=\"_ _3ca\"> </span>-5.101<span class=\"_ _3ca\"> </span>-3.834<span class=\"_ _3ca\"> </span>-411<span class=\"_ _3ca\"> </span>-398<span class=\"_ _3ca\"> </span>-3.333<span class=\"_ _3ca\"> </span>-3.282<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>154<span class=\"_ _3ca\"> </span>496<span class=\"_ _3ca\"> </span>-29<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>590<span class=\"_ _3ca\"> </span>896<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> Spezia<span class=\"_ _1\"></span>lm\u00e4rkte <span class=\"_ _1ac\"> </span>G<span class=\"_ _1\"></span>ruppenfunkt<span class=\"_ _1\"></span>ionen <span class=\"_ _216\"> </span>Konsolidie<span class=\"_ _1\"></span>rung <span class=\"_ _71\"> </span>G<span class=\"_ _1\"></span>esamt 2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kapit<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>nla<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>274.198<span class=\"_ _3ca\"> </span>30.784<span class=\"_ _3ca\"> </span>50.780<span class=\"_ _3ca\"> </span>-8.756<span class=\"_ _bd\"> </span><span class=\"fc5\">-49.55<span class=\"_ _1\"></span>7<span class=\"_ _bd\"> </span></span>-46.640<span class=\"_ _be\"> </span><span class=\"fc5\">1.893.068<span class=\"_ _3ca\"> </span></span>-809.6<span class=\"_ _1\"></span>96<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4ge n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er E<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tivz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>met<span class=\"_ _1\"></span>hod<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 89.306<span class=\"_ _3ca\"> </span>29.870<span class=\"_ _3ca\"> </span>53.210<span class=\"_ _3ca\"> </span>26.355<span class=\"_ _3ca\"> </span>-36.656<span class=\"_ _236\"> </span><span class=\"fc9\">-32.<span class=\"_ _1\"></span>806<span class=\"_ _14d\"> </span></span>895.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>714.897<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Aus<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>buc<span class=\"_ _1\"></span>hung<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>en bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>C <span class=\"_ _70\"> </span>-41<span class=\"_ _145\"> </span><span class=\"fc9\">-123<span class=\"_ _51\"> </span></span>0<span class=\"_ _3ca\"> </span>-500<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>80<span class=\"_ _3ca\"> </span>-4.242<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>kl.<span class=\"_ _1\"></span> -au<span class=\"_ _1\"></span>fh<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _38\"> </span>-2.8<span class=\"_ _1\"></span>80<span class=\"_ _bd\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>8.327<span class=\"_ _1b0\"> </span></span>3.444<span class=\"_ _3ca\"> </span>-5.435<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>-56.484<span class=\"_ _1f\"> </span><span class=\"fc9\">-104.94<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>s E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ins<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _5e\"> </span>187.813<span class=\"_ _3ca\"> </span>19.364<span class=\"_ _3ca\"> </span>-5.874<span class=\"_ _236\"> </span><span class=\"fc9\">-29.1<span class=\"_ _1\"></span>76<span class=\"_ _bd\"> </span></span>-12.901<span class=\"_ _236\"> </span><span class=\"fc9\">-13.8<span class=\"_ _1\"></span>34<span class=\"_ _fe\"> </span></span>1.053.6<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>-1.415.40<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>ewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _fc\"> </span>50.994<span class=\"_ _3ca\"> </span>-87.830<span class=\"_ _5d\"> </span><span class=\"fc5\">-1.140<span class=\"_ _5d\"> </span></span>-8.51<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span><span class=\"fc5\">0<span class=\"_ _3ca\"> </span></span>0<span class=\"_ _3ca\"> </span>772.174<span class=\"_ _3ca\"> </span>-1.551.16<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f von<span class=\"_ _1\"></span> fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ensw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rten<span class=\"_ _1\"></span> bew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> FV<span class=\"_ _1\"></span>tP<span class=\"_ _1\"></span>L <span class=\"_ _32a\"> </span>-871<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.747<span class=\"_ _5d\"> </span></span>-5.815<span class=\"_ _236\"> </span><span class=\"fc9\">-21.3<span class=\"_ _1\"></span>28<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>65.520<span class=\"_ _3ca\"> </span>-210.121<span class=\"_ _3ca\"> </span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Al<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nve<span class=\"_ _1\"></span>stiti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>geha<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e Immo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 543<span class=\"_ _3ca\"> </span>379<span class=\"_ _3ca\"> </span>5.579<span class=\"_ _3ca\"> </span>15.728<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _23\"> </span></span>3<span class=\"_ _1\"></span>1.844<span class=\"_ _3ca\"> </span>37.802<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>fen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _230\"> </span>661<span class=\"_ _3ca\"> </span>625<span class=\"_ _3ca\"> </span>32.853<span class=\"_ _3ca\"> </span>32.420<span class=\"_ _3ca\"> </span>-55<span class=\"_ _33\"> </span><span class=\"fc9\">-54<span class=\"_ _32b\"> </span></span>124.712<span class=\"_ _3ca\"> </span>107.655<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>1<span class=\"_ _1c\"> </span><span class=\"fc9\">-246<span class=\"_ _236\"> </span></span>-30<span class=\"_ _1\"></span>.530<span class=\"_ _236\"> </span><span class=\"fc9\">-18.951<span class=\"_ _32c\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-96.340<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>2.998<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>133<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.256<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>3.470<span class=\"_ _3ca\"> </span>610<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gsa<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _71\"> </span>-577<span class=\"_ _1c\"> </span><span class=\"fc9\">-31<span class=\"_ _1\"></span>7<span class=\"_ _2d\"> </span></span>-<span class=\"_ _1\"></span>86.233<span class=\"_ _bd\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>89.223<span class=\"_ _c2\"> </span></span>4<span class=\"_ _1\"></span>7.944<span class=\"_ _3ca\"> </span>46.554<span class=\"_ _3ca\"> </span>-99.32<span class=\"_ _1\"></span>6<span class=\"_ _32d\"> </span><span class=\"fc9\">-95.26<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>rson<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-1.829<span class=\"_ _145\"> </span><span class=\"fc9\">-704<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-10.466<span class=\"_ _99\"> </span><span class=\"fc9\">-5.19<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-3.004<span class=\"_ _5d\"> </span><span class=\"fc9\">-3.146<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-4.752<span class=\"_ _99\"> </span><span class=\"fc9\">-5.048<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ins<span class=\"_ _1\"></span>tit<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>en <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-26.604<span class=\"_ _236\"> </span><span class=\"fc9\">-26.<span class=\"_ _1\"></span>794<span class=\"_ _c2\"> </span></span>21.61<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>21.413<span class=\"_ _3ca\"> </span>-6.229<span class=\"_ _99\"> </span><span class=\"fc9\">-6.549<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ach-<span class=\"_ _3ca\"> </span>ran<span class=\"_ _1\"></span>gig<span class=\"_ _1\"></span>e V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>dl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-54.126<span class=\"_ _236\"> </span><span class=\"fc9\">-58.<span class=\"_ _1\"></span>294<span class=\"_ _c2\"> </span></span>26.30<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>24.296<span class=\"_ _3ca\"> </span>-72.229<span class=\"_ _206\"> </span><span class=\"fc9\">-7<span class=\"_ _1\"></span>4.827<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Zin<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> Leas<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>keit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2ef\"> </span>-57<span class=\"_ _1\"></span>8<span class=\"_ _1c\"> </span><span class=\"fc9\">-316<span class=\"_ _144\"> </span></span>-96<span class=\"_ _33\"> </span><span class=\"fc9\">-8<span class=\"_ _1\"></span>7<span class=\"_ _6e\"> </span></span>479<span class=\"_ _3ca\"> </span>462<span class=\"_ _3ca\"> </span>-4.677<span class=\"_ _99\"> </span><span class=\"fc9\">-3.405<span class=\"_ _3ca\"> </span></span>Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n a<span class=\"_ _1\"></span>us Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _2ef\"> </span>325<span class=\"_ _3ca\"> </span>436<span class=\"_ _3ca\"> </span>510<span class=\"_ _3ca\"> </span>104<span class=\"_ _3ca\"> </span>-5.496<span class=\"_ _2b\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>4.522<span class=\"_ _bd\"> </span></span>-13<span class=\"_ _1\"></span>.388<span class=\"_ _32d\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>bs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ibun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _122\"> </span>-25<span class=\"_ _1\"></span>2<span class=\"_ _1c\"> </span><span class=\"fc9\">-261<span class=\"_ _5d\"> </span></span>-1.200<span class=\"_ _5d\"> </span><span class=\"fc9\">-1.09<span class=\"_ _1\"></span>8<span class=\"_ _e0\"> </span></span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>-17.931<span class=\"_ _206\"> </span><span class=\"fc9\">-1<span class=\"_ _1\"></span>6.159<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rkau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>0<span class=\"_ _3ca\"> </span>119<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>715<span class=\"_ _3ca\"> </span>1.511<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "10.<span class=\"_ _7\"> </span>KONZER<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>EIGE<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>KAPIT<span class=\"_ _2\"></span>AL<span class=\"_ _3ca\"> </span>N\u00e4her<span class=\"_ _a\"></span>e In<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rmatione<span class=\"_ _d\"></span>n z<span class=\"_ _d\"></span>u den Ei<span class=\"_ _d\"></span>genkapit<span class=\"_ _a\"></span>alposition<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span> Seite 177 <span class=\"_ _d\"></span>zu finde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. 10.3.<span class=\"ff5b\"> </span>Kapitalr\u00fccklag<span class=\"_ _d\"></span>en \u2013 Hybrid<span class=\"_ _a\"></span>k<span class=\"_ _1\"></span>apital Emissionsdatu<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _217\"> </span><span class=\"fs7\">Aush<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>fte<span class=\"_ _1\"></span>ndes Volumen<span class=\"_ _3ca\"> </span></span>Laufze<span class=\"_ _1\"></span>it<span class=\"_ _3ca\"> </span>Verzinsung<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in Jahren<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>10.<span class=\"_ _1\"></span>6.2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _117\"> </span>300.0<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span>Erste 10 Jahre: 3,21<span class=\"_ _1\"></span>25<span class=\"fsf\"> </span>% p.a.; danach variabe<span class=\"_ _1\"></span>l<span class=\"_ _3ca\"> </span>236.867<span class=\"_ _3ca\"> </span>A<span class=\"_ _3ca\"> </span>m <span class=\"_ _a\"></span>15. M<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>rz <span class=\"_ _a\"></span>2021 <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>at <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>VIG H<span class=\"_ _d\"></span>olding <span class=\"_ _2\"></span>eine H<span class=\"_ _a\"></span>ybridkapit<span class=\"_ _a\"></span>al-Anleihe i<span class=\"_ _a\"></span>m Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ge <span class=\"_ _a\"></span>einer <span class=\"_ _a\"></span>Privatpl<span class=\"_ _a\"></span>atz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>erung bei<span class=\"_ _d\"></span>m <span class=\"_ _a\"></span>Ha<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ptaktio<span class=\"_ _a\"></span>n\u00e4r<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>dem Wiener <span class=\"_ _f\"> </span>St\u00e4dtisc<span class=\"_ _d\"></span>hen <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsv<span class=\"_ _a\"></span>erein, <span class=\"_ _f\"></span>plat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>rt. <span class=\"_ _f\"> </span>Das <span class=\"_ _f\"> </span>Hy<span class=\"_ _a\"></span>br<span class=\"_ _1\"></span>idka<span class=\"_ _d\"></span>pital <span class=\"_ _f\"></span>erf\u00fcll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>die <span class=\"_ _e\"></span>Eigenkapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>alk<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iteri<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>IAS 32.<span class=\"_ _d\"></span>1<span class=\"_ _a\"></span>6C und <span class=\"_ _a\"></span>.16D, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>tentin <span class=\"_ _2\"></span>frei <span class=\"_ _2\"></span>\u00fcber <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>Zinsz<span class=\"_ _a\"></span>ahlung <span class=\"_ _2\"></span>entschei<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>kann <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>di<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>Laufzeit <span class=\"_ _2\"></span>unbegr<span class=\"_ _a\"></span>enzt <span class=\"_ _a\"></span>ist. <span class=\"_ _2\"></span>Zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>entspri<span class=\"_ _a\"></span>cht sie <span class=\"_ _e\"></span>den <span class=\"_ _f\"> </span>Anfo<span class=\"_ _d\"></span>rde<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>eines <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ricted<span class=\"_ _a\"></span>-T<span class=\"_ _1\"></span>ier<span class=\"_ _2\"></span>-1-Instr<span class=\"_ _d\"></span>uments<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>nach <span class=\"_ _f\"> </span>Solv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ncy <span class=\"_ _e\"></span>II <span class=\"_ _e\"></span>sowie <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Kapitalq<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>alifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _e\"></span>gem\u00e4\u00df <span class=\"_ _e\"></span>der Ratingag<span class=\"_ _a\"></span>entur S&amp;P<span class=\"_ _17\"></span>.<span class=\"_ _3ca\"> </span>1<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>10.4.<span class=\"ff5b\"> </span>\u00dcbrig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> R\u00fccklagen Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _330\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>23 </span>  <span class=\"_ _263\"> </span><span class=\"fs1c\">Brutt<span class=\"_ _1\"></span>o<span class=\"_ _3ca\"> </span></span>+/- La<span class=\"_ _1\"></span>tente<span class=\"_ _1\"></span> Ste<span class=\"_ _1\"></span>uern<span class=\"_ _3ca\"> </span>+/- Nicht beherr<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>schende Ant<span class=\"_ _1\"></span>eile<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Nic<span class=\"_ _1\"></span>ht r<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>sie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>nne<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rl<span class=\"_ _1\"></span>uste<span class=\"_ _1\"></span> <span class=\"_ _1b9\"> </span>226.014 -66.69<span class=\"_ _1\"></span>3 -4.146<span class=\"_ _1\"></span> 155.175 IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span>-R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>cy<span class=\"_ _1\"></span>cleb<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>r*<span class=\"_ _1\"></span> <span class=\"_ _2d4\"> </span>-997.0<span class=\"_ _1\"></span>05 213.339 12.054 -771.612<span class=\"_ _1\"></span> IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span>-R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>icht<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ycl<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>ar <span class=\"_ _121\"> </span>-1.953 -3.155 -241 -5.349 IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7-R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ckl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>1.224.<span class=\"_ _1\"></span>972 -276.877<span class=\"_ _1\"></span> -15.959 932.136 Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>ath<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>Gew<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> Per<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>lr\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>kste<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span>-1<span class=\"_ _1\"></span>88.664 42.936 3.022 -142.706<span class=\"_ _1\"></span> Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e \u00dc<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>ige <span class=\"_ _1\"></span>R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>oz<span class=\"_ _1\"></span>ii<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> Unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rne<span class=\"_ _1\"></span>hm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1c1\"> </span>-11<span class=\"_ _1\"></span>.888 0 250 -11.638 W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>ckl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e <span class=\"_ _24f\"> </span>-144.572 0 4.016 -140.556<span class=\"_ _1\"></span> Summe <span class=\"_ _dc\"> </span>-119.1<span class=\"_ _1\"></span>10 -23.75<span class=\"_ _1\"></span>7 3.142 -139.7<span class=\"_ _1\"></span>25 *Davon wurden<span class=\"_ _d\"></span> brutto in <span class=\"_ _d\"></span>die Gewinn- und Verlustrechn<span class=\"_ _d\"></span>ung umgegliedert: TEUR 122.542 Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _f1\"> </span><span class=\"fs1c\">31.12.2<span class=\"_ _1\"></span>022 angepasst </span>Brutto<span class=\"_ _3ca\"> </span>+/- La<span class=\"_ _1\"></span>tente<span class=\"_ _1\"></span> Ste<span class=\"_ _1\"></span>uern<span class=\"_ _3ca\"> </span>+/- Nicht beherr<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>schende Ant<span class=\"_ _1\"></span>eile<span class=\"_ _3ca\"> </span>Netto<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Nic<span class=\"_ _1\"></span>ht r<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>sie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>nne<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rl<span class=\"_ _1\"></span>uste<span class=\"_ _1\"></span> <span class=\"_ _160\"> </span>-43.587<span class=\"_ _3ca\"> </span>-8.749<span class=\"_ _3ca\"> </span>1.996<span class=\"_ _3ca\"> </span>-50.34<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span>-R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>cy<span class=\"_ _1\"></span>cleb<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>r*<span class=\"_ _1\"></span> <span class=\"_ _121\"> </span>-2.292.672<span class=\"_ _3ca\"> </span>485.442<span class=\"_ _3ca\"> </span>53.014<span class=\"_ _3ca\"> </span>-1.754.21<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span>-R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>icht<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ycl<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>ar <span class=\"_ _121\"> </span>-8.582<span class=\"_ _3ca\"> </span>111<span class=\"_ _3ca\"> </span>874<span class=\"_ _3ca\"> </span>-7.597<span class=\"_ _3ca\"> </span>IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7-R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ckl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>2.257.<span class=\"_ _1\"></span>667<span class=\"_ _3ca\"> </span>-494.302<span class=\"_ _3ca\"> </span>-51.892<span class=\"_ _3ca\"> </span>1.711.47<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>ath<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>Gew<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> Per<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>lr\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>kste<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span>-1<span class=\"_ _1\"></span>43.547<span class=\"_ _3ca\"> </span>32.598<span class=\"_ _3ca\"> </span>2.318<span class=\"_ _3ca\"> </span>-108.631<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e \u00dc<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>ige <span class=\"_ _1\"></span>R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>oz<span class=\"_ _1\"></span>ii<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> Unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rne<span class=\"_ _1\"></span>hm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2d3\"> </span>-494<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>29<span class=\"_ _3ca\"> </span>-465<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>ckl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e <span class=\"_ _24f\"> </span>-202.673<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>22.309<span class=\"_ _3ca\"> </span>-180.364<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _dc\"> </span>-390.3<span class=\"_ _1\"></span>01<span class=\"_ _3ca\"> </span>23.849<span class=\"_ _3ca\"> </span>26.652<span class=\"_ _3ca\"> </span>-339.8<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>*Davon wurden<span class=\"_ _d\"></span> brutto in <span class=\"_ _d\"></span>die Gewinn- und Verlustrechn<span class=\"_ _d\"></span>ung umgegliedert: TEUR -189.379<span class=\"_ _3ca\"> </span>25.10.<span class=\"ff5b\"> </span>K<span class=\"_ _a\"></span>onzerneigenkapital Die <span class=\"_ _2\"></span>Posten <span class=\"_ _a\"></span>Grundk<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>Sonstig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Kapi<span class=\"_ _d\"></span>talr\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>klage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>enth<span class=\"_ _a\"></span>alten <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Ak<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ion<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>r:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _a\"></span>Holding <span class=\"_ _2\"></span>auf <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Akti<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n eingezahlt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Betr\u00e4g<span class=\"_ _d\"></span>e. In <span class=\"_ _1\"></span>Sonstige Kapit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cklag<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>ist jener T<span class=\"_ _2\"></span>eil der <span class=\"_ _1\"></span>einge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Betr\u00e4ge, der \u00fcber <span class=\"_ _1\"></span>das Grund<span class=\"_ _d\"></span>kapital<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>hin<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ausgeht, <span class=\"_ _3\"></span>dargest<span class=\"_ _a\"></span>ellt. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>\u00fccklag<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>wird <span class=\"_ _3\"></span>gemi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dert <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>exte<span class=\"_ _d\"></span>rn <span class=\"_ _e\"></span>verursac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>Kosten, <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>unmittelb<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>nkapitalm<span class=\"_ _a\"></span>a\u00df-<span class=\"_ _3ca\"> </span>nahmen <span class=\"_ _a\"></span>zusammen<span class=\"_ _d\"></span>h\u00e4ngen <span class=\"_ _a\"></span>(nach Ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>ung von St<span class=\"_ _d\"></span>euer<span class=\"_ _a\"></span>effekt<span class=\"_ _a\"></span>en).<span class=\"_ _3ca\"> </span>Als Gewinnr\u00fcckl<span class=\"_ _a\"></span>agen <span class=\"_ _1\"></span>sind jene Gewinn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> ausgewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die <span class=\"_ _1\"></span>T<span class=\"_ _5b\"></span>och<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>erunt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>nehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> seit <span class=\"_ _1\"></span>ihr<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Zugeh\u00f6<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>igkei<span class=\"_ _d\"></span>t zur <span class=\"_ _1\"></span>VIG<span class=\"_ _a\"></span>-V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungsg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _e\"></span>erziel<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>haben. <span class=\"_ _e\"></span>Diese <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _1\"></span>IG <span class=\"_ _e\"></span>Holding <span class=\"_ _e\"></span>ausges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00fcttet<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>Di<span class=\"_ _d\"></span>videnden <span class=\"_ _e\"></span>re<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>uzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _e\"></span>Dar\u00fcber<span class=\"_ _a\"></span> hinaus werde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Betr\u00e4ge aus <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _a\"></span>er\u00e4nder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Konsol<span class=\"_ _d\"></span>idier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngskr<span class=\"_ _a\"></span>eises hier e<span class=\"_ _1\"></span>rfass<span class=\"_ _a\"></span>t. <span class=\"_ _1\"></span>Bei <span class=\"_ _1\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen von Bilanzier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> und <span class=\"_ _2\"></span>Bewer<span class=\"_ _d\"></span>tungsme<span class=\"_ _a\"></span>thoden <span class=\"_ _2\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Anpass<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>betrag <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _2\"></span>fr\u00fcher<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>Per<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>en, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>nicht <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>Abschl<span class=\"_ _a\"></span>uss <span class=\"_ _2\"></span>einbezoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> im Er<span class=\"_ _a\"></span>\u00f6ffnungsbi<span class=\"_ _a\"></span>lanzwert <span class=\"_ _a\"></span>der Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>r\u00fcckl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er fr\u00fches<span class=\"_ _a\"></span>ten dargestell<span class=\"_ _a\"></span>ten Period<span class=\"_ _a\"></span>e erfasst.<span class=\"_ _a\"></span> Die \u00dc<span class=\"_ _d\"></span>brigen R\u00fccklag<span class=\"_ _a\"></span>en besteh<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n aus <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>icht r<span class=\"_ _a\"></span>ealisierten G<span class=\"_ _a\"></span>ewinnen und <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n aus d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Be<span class=\"_ _a\"></span>wertung von V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>tr\u00e4gen, <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>enten <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtet <span class=\"_ _3\"></span>zu <span class=\"_ _1\"></span>FVtOCI <span class=\"_ _1\"></span>sowie <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>versicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsma<span class=\"_ _a\"></span>thematis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gewinnen<span class=\"_ _a\"></span> und V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>usten, <span class=\"_ _1\"></span>die nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> IAS 19 in<span class=\"_ _1\"></span> der Gesamt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>geb<span class=\"_ _a\"></span>nisrec<span class=\"_ _d\"></span>hnung zu er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>assen <span class=\"_ _1\"></span>sind. Dar<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ber hinaus wer<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> reali<span class=\"_ _a\"></span>siert<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> Gewinne<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>und <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erluste <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>at <span class=\"_ _a\"></span>equity-be<span class=\"_ _a\"></span>werteten <span class=\"_ _a\"></span>Unte<span class=\"_ _d\"></span>rnehmen, <span class=\"_ _a\"></span>Ef<span class=\"_ _d\"></span>fekte <span class=\"_ _a\"></span>aus <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Anwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n IAS<span class=\"_ _d\"></span> 29 <span class=\"_ _a\"></span>\u2013 <span class=\"_ _a\"></span>Hyperinfl<span class=\"_ _a\"></span>ation <span class=\"_ _a\"></span>und die <span class=\"_ _11\"> </span>au<span class=\"_ _1\"></span>s <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>W<span class=\"_ _a\"></span>\u00e4hrungs<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mr<span class=\"_ _a\"></span>echnung <span class=\"_ _11\"> </span>ausl\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>disc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _11\"> </span>T<span class=\"_ _4\"></span>ochte<span class=\"_ _d\"></span>runte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _11\"> </span>r<span class=\"_ _d\"></span>esulti<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>Umrec<span class=\"_ _a\"></span>hnungsdif<span class=\"_ _a\"></span>feren<span class=\"_ _d\"></span>zen <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>den \u00dcbrige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> R\u00fcc<span class=\"_ _d\"></span>klage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ausg<span class=\"_ _a\"></span>ewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _d\"></span> Die<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _2\"></span>behe<span class=\"_ _a\"></span>rrs<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>nden <span class=\"_ _a\"></span>An<span class=\"_ _a\"></span>teil<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>alls<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _2\"></span>T<span class=\"_ _4\"></span>eil <span class=\"_ _2\"></span>des<span class=\"_ _a\"></span> Ei<span class=\"_ _a\"></span>genk<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>tals <span class=\"_ _2\"></span>darg<span class=\"_ _a\"></span>est<span class=\"_ _a\"></span>ellt<span class=\"_ _a\"></span>. D<span class=\"_ _a\"></span>ies<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>umf<span class=\"_ _a\"></span>ass<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Ant<span class=\"_ _a\"></span>eile <span class=\"_ _a\"></span>D<span class=\"_ _d\"></span>ri<span class=\"_ _d\"></span>tt<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>am Eig<span class=\"_ _a\"></span>enk<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span> ko<span class=\"_ _a\"></span>nsoli<span class=\"_ _2\"></span>die<span class=\"_ _d\"></span>rt<span class=\"_ _a\"></span>er T<span class=\"_ _5b\"></span>o<span class=\"_ _a\"></span>chter<span class=\"_ _a\"></span>unt<span class=\"_ _d\"></span>erne<span class=\"_ _a\"></span>hm<span class=\"_ _a\"></span>en, <span class=\"_ _a\"></span>die<span class=\"_ _a\"></span> ni<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> zu<span class=\"_ _a\"></span> 100<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% <span class=\"_ _a\"></span>dir<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t o<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> in<span class=\"_ _a\"></span>dir<span class=\"_ _d\"></span>ek<span class=\"_ _a\"></span>t v<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>er V<span class=\"_ _a\"></span>IG<span class=\"_ _d\"></span> H<span class=\"_ _a\"></span>oldi<span class=\"_ _a\"></span>ng g<span class=\"_ _a\"></span>eh<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> we<span class=\"_ _a\"></span>rde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </span></span>Details z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m K<span class=\"_ _a\"></span>apitalmanagem<span class=\"_ _a\"></span>ent sind im <span class=\"_ _a\"></span>Kapitel <span class=\"_ _a\"></span>K<span class=\"_ _1\"></span>apit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lma<span class=\"_ _a\"></span>nagement <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b S<span class=\"_ _a\"></span>eite 197 <span class=\"_ _d\"></span>zu finde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Grundkapi<span class=\"_ _a\"></span>tal und Stimmr<span class=\"_ _a\"></span>echte Das G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>undkapit<span class=\"_ _a\"></span>al betr\u00e4g<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 132<span class=\"_ _a\"></span>.887.468,20<span class=\"_ _a\"></span>. Es ist ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eteilt in 128.0<span class=\"_ _a\"></span>00.000 a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n:di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>nha<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> la<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tende <span class=\"_ _a\"></span>nennwert-<span class=\"_ _3ca\"> </span>lose <span class=\"_ _2\"></span>St\u00fcckaktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>mit <span class=\"_ _2\"></span>Stimmr<span class=\"_ _d\"></span>ec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _2\"></span>wobei <span class=\"_ _a\"></span>jede <span class=\"_ _2\"></span>St\u00fcckak<span class=\"_ _a\"></span>tie <span class=\"_ _a\"></span>am <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dkapital <span class=\"_ _2\"></span>im <span class=\"_ _2\"></span>gleichen <span class=\"_ _2\"></span>Umfa<span class=\"_ _d\"></span>ng <span class=\"_ _a\"></span>beteili<span class=\"_ _a\"></span>gt <span class=\"_ _a\"></span>ist. <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>ausgege<span class=\"_ _a\"></span>bene St\u00fcckza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l bl<span class=\"_ _a\"></span>ieb unver\u00e4nd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt.<span class=\"_ _a\"></span> Dem V<span class=\"_ _a\"></span>orstand <span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d ke<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chr\u00e4nkung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Stimm<span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>\u00dcbe<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>rag<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Aktien<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>betref<span class=\"_ _a\"></span>fen, bekannt. Arbeit-<span class=\"_ _3ca\"> </span>nehmer:in<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>die im B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sitz <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sin<span class=\"_ _a\"></span>d, \u00fcben bei<span class=\"_ _a\"></span> der Hauptv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>ammlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g i<span class=\"_ _a\"></span>hr<span class=\"_ _1\"></span> Stimm<span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>mitt<span class=\"_ _a\"></span>elbar aus. <span class=\"_ _a\"></span> De<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Vo<span class=\"_ _a\"></span>rst<span class=\"_ _a\"></span>and<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>mu<span class=\"_ _a\"></span>ss <span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>us <span class=\"_ _1\"></span>min<span class=\"_ _a\"></span>des<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>rei und<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>darf<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _d\"></span>us <span class=\"_ _1\"></span>h\u00f6<span class=\"_ _a\"></span>chs<span class=\"_ _a\"></span>tens<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>cht <span class=\"_ _3\"></span>P<span class=\"_ _a\"></span>ers<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>nen <span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tehe<span class=\"_ _a\"></span>n. <span class=\"_ _1\"></span>Dem<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Au<span class=\"_ _a\"></span>fsi<span class=\"_ _a\"></span>chts<span class=\"_ _a\"></span>rat<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span>des<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>dr<span class=\"_ _a\"></span>ei,<span class=\"_ _a\"></span> h\u00f6c<span class=\"_ _a\"></span>hst<span class=\"_ _a\"></span>ens z<span class=\"_ _d\"></span>w\u00f6l<span class=\"_ _a\"></span>f Mi<span class=\"_ _a\"></span>tgli<span class=\"_ _d\"></span>ed<span class=\"_ _a\"></span>er (K<span class=\"_ _a\"></span>apit<span class=\"_ _a\"></span>alve<span class=\"_ _a\"></span>rtr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>er) <span class=\"_ _d\"></span>an.<span class=\"_ _a\"></span> Der<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ene<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>t\u00e4dt<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span> V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rungs<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rei<span class=\"_ _a\"></span>n, w<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>cher di<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>ekt <span class=\"_ _d\"></span>und indi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>ekt rd<span class=\"_ _a\"></span>. 7<span class=\"_ _d\"></span>2<span class=\"_ _a\"></span>,47<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% (72,47<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%) des G<span class=\"_ _a\"></span>rund<span class=\"_ _a\"></span>ka<span class=\"_ _a\"></span>pital<span class=\"_ _a\"></span>s h\u00e4l<span class=\"_ _a\"></span>t, ist be<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>chti<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>bi<span class=\"_ _a\"></span>s zu ein<span class=\"_ _d\"></span>em<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Dri<span class=\"_ _a\"></span>tt<span class=\"_ _a\"></span>el der Mi<span class=\"_ _a\"></span>tgli<span class=\"_ _a\"></span>ede<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>in d<span class=\"_ _a\"></span>en Aufs<span class=\"_ _a\"></span>ic<span class=\"_ _d\"></span>ht<span class=\"_ _a\"></span>srat z<span class=\"_ _a\"></span>u </span></span></span></span>en<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>obal<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>sol<span class=\"_ _a\"></span>ang<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>er <span class=\"_ _1\"></span>an <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>Ges<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>haft <span class=\"_ _3\"></span>ni<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>m<span class=\"_ _d\"></span>eh<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>als<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>50<span class=\"_ _d\"></span><span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% <span class=\"_ _3\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>sti<span class=\"_ _a\"></span>mm<span class=\"_ _a\"></span>ber<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>tigt<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>kti<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>h\u00e4l<span class=\"_ _a\"></span>t. <span class=\"_ _3\"></span>Sof<span class=\"_ _a\"></span>ern <span class=\"_ _1\"></span>das<span class=\"_ _a\"></span> </span></span>Ges<span class=\"_ _a\"></span>et<span class=\"_ _d\"></span>z o<span class=\"_ _a\"></span>der<span class=\"_ _d\"></span> d<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span> Sa<span class=\"_ _d\"></span>tz<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ne a<span class=\"_ _a\"></span>nder<span class=\"_ _a\"></span>e M<span class=\"_ _a\"></span>eh<span class=\"_ _a\"></span>rhei<span class=\"_ _a\"></span>t vo<span class=\"_ _a\"></span>rsc<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>bt, <span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>chli<span class=\"_ _a\"></span>e\u00dft<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> Ha<span class=\"_ _d\"></span>up<span class=\"_ _a\"></span>tve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>amml<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> mit<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>nfa<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span>r M<span class=\"_ _d\"></span>eh<span class=\"_ _a\"></span>rhei<span class=\"_ _a\"></span>t.<span class=\"_ _d\"></span> Es <span class=\"_ _3\"></span>gibt <span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>be<span class=\"_ _1\"></span>son<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Kontr<span class=\"_ _a\"></span>ollrec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>; <span class=\"_ _3\"></span>hinsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>Rechte <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>es <span class=\"_ _3\"></span>Aktion\u00e4rs <span class=\"_ _3\"></span>Wiene<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>St\u00e4dti<span class=\"_ _a\"></span>sche <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e-<span class=\"_ _3ca\"> </span>rungsver<span class=\"_ _a\"></span>ein wir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _a\"></span>en zuvor ang<span class=\"_ _a\"></span>ef\u00fchrten Abs<span class=\"_ _a\"></span>atz verwies<span class=\"_ _a\"></span>en. Es be<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tehen zum Bilanzstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g kein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bedeute<span class=\"_ _a\"></span>nden V<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>einbar<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, an denen die Ges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>haft beteili<span class=\"_ _a\"></span>gt <span class=\"_ _1\"></span>ist, die bei eine<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> Kontr<span class=\"_ _d\"></span>oll<span class=\"_ _d\"></span>wechsel<span class=\"_ _d\"></span> in <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Ges<span class=\"_ _a\"></span>ellschaft i<span class=\"_ _a\"></span>n Folge <span class=\"_ _a\"></span>eines \u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>nahmea<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gebo<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> wirksam <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, s<span class=\"_ _a\"></span>ich \u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n od<span class=\"_ _a\"></span>er enden,<span class=\"_ _a\"></span> insbe-<span class=\"_ _3ca\"> </span>sonder<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>eine, welc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e de<span class=\"_ _a\"></span>n Bestand a<span class=\"_ _a\"></span>n Beteiligu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>an<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>ersicherungs<span class=\"_ _a\"></span>unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _d\"></span>en. <span class=\"_ _a\"></span> Entsch\u00e4dig<span class=\"_ _a\"></span>ungsverei<span class=\"_ _a\"></span>nbaru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen z<span class=\"_ _d\"></span>wisc<span class=\"_ _d\"></span>hen der Gesel<span class=\"_ _a\"></span>lschaft und ihr<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds- <span class=\"_ _d\"></span>und Aufsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsratsmi<span class=\"_ _a\"></span>tgliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Ar<span class=\"_ _d\"></span>bei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>nehmer:in<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>den Fall ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s \u00f6f<span class=\"_ _a\"></span>fentliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>na<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>meang<span class=\"_ _a\"></span>ebots besteh<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>nicht.<span class=\"_ _d\"></span> Vor<span class=\"_ _a\"></span>ratsbeschl\u00fcs<span class=\"_ _a\"></span>se Der <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>ist <span class=\"_ _e\"></span>gem.<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>\u00a7<span class=\"fs1e\"> </span>169 <span class=\"_ _3\"></span>Akt<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bis <span class=\"_ _3\"></span>l\u00e4ngstens <span class=\"_ _3\"></span>20. <span class=\"_ _3\"></span>M<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>2026 <span class=\"_ _3\"></span>erm\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt, <span class=\"_ _3\"></span>das <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dkapital <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Gesell<span class=\"_ _a\"></span>schaft <span class=\"_ _e\"></span>\u2013 <span class=\"_ _3\"></span>auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in mehr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>ranchen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>\u2013 <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>bis <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>Nomi<span class=\"_ _a\"></span>nale <span class=\"_ _3\"></span>EUR 66<span class=\"_ _d\"></span>.443.7<span class=\"_ _a\"></span>34,10<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ausga<span class=\"_ _d\"></span>be <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>bis <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>64.000.<span class=\"_ _d\"></span>000 <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>Name<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>oder Inhaber:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> laute<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de St<span class=\"_ _d\"></span>\u00fcckakti<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n geg<span class=\"_ _d\"></span>en Bar<span class=\"_ _2\"></span>- oder <span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>la<span class=\"_ _a\"></span>ge <span class=\"_ _1\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>eine Kombi<span class=\"_ _d\"></span>natio<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>dieser<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>beide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zu erh\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en. \u00dcber<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>den Inhalt de<span class=\"_ _a\"></span>r Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chte, de<span class=\"_ _d\"></span>n Auss<span class=\"_ _a\"></span>chluss <span class=\"_ _a\"></span>der Be<span class=\"_ _d\"></span>zugsr<span class=\"_ _a\"></span>echte u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> so<span class=\"_ _a\"></span>nstigen<span class=\"_ _a\"></span> Bedingu<span class=\"_ _d\"></span>ngen <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Akti<span class=\"_ _a\"></span>enausgabe <span class=\"_ _a\"></span>entscheid<span class=\"_ _d\"></span>et der <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>rstand <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>Zustimmu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Aufsi<span class=\"_ _d\"></span>chtsrats. <span class=\"_ _a\"></span>D<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bei <span class=\"_ _a\"></span>k\u00f6n<span class=\"_ _d\"></span>nen <span class=\"_ _a\"></span>auch <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orzugsakti<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ohne <span class=\"_ _d\"></span>Stimm<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>cht <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>egeben <span class=\"_ _a\"></span>werd<span class=\"_ _d\"></span>en, die den <span class=\"_ _a\"></span>Rechten <span class=\"_ _a\"></span>aus berei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> Vo<span class=\"_ _a\"></span>rzugsaktie<span class=\"_ _a\"></span>n gleichst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sga<span class=\"_ _a\"></span>bepreise <span class=\"_ _a\"></span>von St<span class=\"_ _d\"></span>amm-<span class=\"_ _a\"></span> und V<span class=\"_ _a\"></span>orz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>en k\u00f6nnen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rschied<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n ho<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in.<span class=\"_ _a\"></span> Der V<span class=\"_ _a\"></span>orsta<span class=\"_ _d\"></span>nd w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>e v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der Haupt<span class=\"_ _a\"></span>versamml<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng am<span class=\"_ _a\"></span> 21. Mai 202<span class=\"_ _a\"></span>1 er<span class=\"_ _1\"></span>m\u00e4chtigt, m<span class=\"_ _a\"></span>it Zustimm<span class=\"_ _d\"></span>ung des Aufsi<span class=\"_ _d\"></span>chts<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ats<span class=\"_ _d\"></span> bis zum<span class=\"_ _a\"></span> 20. <span class=\"_ _1\"></span>Mai <span class=\"_ _1\"></span>2026<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>einmalig<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>od<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>mehrmals<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>W<span class=\"_ _2\"></span>andelschuldv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _a\"></span>chreibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df <span class=\"_ _1\"></span>\u00a7<span class=\"fs1e\"> </span>174 Akt<span class=\"_ _a\"></span>G, <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en ein <span class=\"_ _3\"></span>Um<span class=\"_ _a\"></span>tausc<span class=\"_ _d\"></span>h- <span class=\"_ _1\"></span>oder Bezugsr<span class=\"_ _a\"></span>echt <span class=\"_ _10\"> </span>auf <span class=\"_ _10\"> </span>bis <span class=\"_ _10\"> </span>zu <span class=\"_ _12\"> </span>30.00<span class=\"_ _a\"></span>0.000 <span class=\"_ _10\"> </span>St\u00fcck <span class=\"_ _12\"> </span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _10\"> </span>den:di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Inhaber:in <span class=\"_ _10\"> </span>lautend<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>Stamm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>der <span class=\"_ _12\"> </span>Gesel<span class=\"_ _a\"></span>lschaft <span class=\"_ _10\"> </span>mit <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span> anteilig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _10\"> </span>Betrag <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span>m <span class=\"_ _10\"> </span>Gr<span class=\"_ _d\"></span>undkapi<span class=\"_ _d\"></span>tal <span class=\"_ _10\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>bis <span class=\"_ _11\"> </span>z<span class=\"_ _1\"></span>u <span class=\"_ _10\"> </span>EUR 31.14<span class=\"_ _a\"></span>5.500,3<span class=\"_ _a\"></span>6 <span class=\"_ _12\"> </span>verbunde<span class=\"_ _a\"></span>n <span class=\"_ _12\"> </span>ist, <span class=\"_ _10\"> </span>im <span class=\"_ _10\"> </span>Gesamt<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>betr<span class=\"_ _d\"></span>ag <span class=\"_ _10\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>bis <span class=\"_ _11\"> </span>zu EUR 2.000.<span class=\"_ _d\"></span>000.0<span class=\"_ _a\"></span>00,00, a<span class=\"_ _d\"></span>uch u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss de<span class=\"_ _a\"></span>r Bezugsr<span class=\"_ _a\"></span>echte, a<span class=\"_ _d\"></span>uszugebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Das <span class=\"_ _2\"></span>Grundk<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pital <span class=\"_ _2\"></span>ist <span class=\"_ _4\"></span>de<span class=\"_ _1\"></span>mnac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gem. <span class=\"_ _2\"></span>\u00a7<span class=\"fs1e\"> </span>15<span class=\"_ _d\"></span>9 <span class=\"_ _2\"></span>(2) <span class=\"_ _2\"></span>Z1 <span class=\"_ _2\"></span>AktG <span class=\"_ _2\"></span>um <span class=\"_ _2\"></span>bis <span class=\"_ _2\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>EUR 31<span class=\"_ _d\"></span>.145.5<span class=\"_ _a\"></span>00,36 <span class=\"_ _2\"></span>durc<span class=\"_ _a\"></span>h <span class=\"_ _a\"></span>Ausgabe <span class=\"_ _2\"></span>vo<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>bis <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>30.000.00<span class=\"_ _a\"></span>0 auf d<span class=\"_ _a\"></span>en:die <span class=\"_ _d\"></span>In<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>abe<span class=\"_ _a\"></span>r:in la<span class=\"_ _a\"></span>utende <span class=\"_ _a\"></span>Stammakti<span class=\"_ _a\"></span>en be<span class=\"_ _a\"></span>dingt <span class=\"_ _a\"></span>erh\u00f6ht. <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>bedingt<span class=\"_ _d\"></span>e K<span class=\"_ _a\"></span>apitaler<span class=\"_ _d\"></span>h\u00f6hung <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>nu<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>inso<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eit <span class=\"_ _a\"></span>dur<span class=\"_ _d\"></span>chgef<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>t, als Inhab<span class=\"_ _d\"></span>er:inne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> auf de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Gru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> des H<span class=\"_ _a\"></span>auptversam<span class=\"_ _a\"></span>mlungsbesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sses vom 2<span class=\"_ _a\"></span>1. Mai 2021 <span class=\"_ _a\"></span>ausgegebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en W<span class=\"_ _2\"></span>andel-<span class=\"_ _3ca\"> </span>schuld<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>reib<span class=\"_ _a\"></span>ungen <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>dem <span class=\"_ _3\"></span>ihnen <span class=\"_ _3\"></span>einger<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>umte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Bezug<span class=\"_ _a\"></span>s- <span class=\"_ _e\"></span>oder <span class=\"_ _3\"></span>Umtausc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echt <span class=\"_ _3\"></span>Gebrauc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>machen. <span class=\"_ _3\"></span>Bislang <span class=\"_ _3\"></span>h<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>der V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>keinen <span class=\"_ _e\"></span>Beschl<span class=\"_ _a\"></span>uss <span class=\"_ _e\"></span>\u00fc<span class=\"_ _1\"></span>ber <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Ausga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>Wa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>del<span class=\"_ _a\"></span>schuldversc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>reib<span class=\"_ _a\"></span>ungen <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>Grundlage <span class=\"_ _e\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _e\"></span>am <span class=\"_ _e\"></span>21. <span class=\"_ _e\"></span>Mai <span class=\"_ _e\"></span>2021 erteilte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Erm\u00e4<span class=\"_ _a\"></span>chtigung gefass<span class=\"_ _a\"></span>t. Der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _d\"></span>rstand wurd<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>von der <span class=\"_ _1\"></span>H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>upt<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersamm<span class=\"_ _a\"></span>lung am <span class=\"_ _1\"></span>21. Mai 2021 weiters erm\u00e4chtig<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, mit Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>des Aufsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsrats<span class=\"_ _a\"></span> gem\u00e4<span class=\"_ _d\"></span>\u00df <span class=\"_ _18\"> </span>\u00a7<span class=\"fs1e\"> </span>174<span class=\"_ _a\"></span> <span class=\"_ _18\"> </span>(2) <span class=\"_ _18\"> </span>AktG <span class=\"_ _18\"> </span>bis <span class=\"_ _16\"> </span>20. <span class=\"_ _18\"> </span>Mai <span class=\"_ _16\"> </span>2026 <span class=\"_ _16\"> </span>Gew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nsch<span class=\"_ _d\"></span>uldve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>schrei<span class=\"_ _a\"></span>bungen <span class=\"_ _16\"> </span>im <span class=\"_ _16\"> </span>G<span class=\"_ _1\"></span>esam<span class=\"_ _d\"></span>tne<span class=\"_ _d\"></span>nnbetr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g <span class=\"_ _16\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>bis <span class=\"_ _18\"> </span>zu EUR 2.000.<span class=\"_ _d\"></span>000.0<span class=\"_ _a\"></span>00,00, <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>mehr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ranche<span class=\"_ _d\"></span>n, <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>unter <span class=\"_ _1\"></span>Aussc<span class=\"_ _a\"></span>hlu<span class=\"_ _1\"></span>ss <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Bez<span class=\"_ _d\"></span>ugsr<span class=\"_ _a\"></span>echte, <span class=\"_ _1\"></span>auszug<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>n. <span class=\"_ _1\"></span>Bislang hat der V<span class=\"_ _a\"></span>orstand auf Grun<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>lage diese<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Erm\u00e4<span class=\"_ _d\"></span>chtigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g keinen Be<span class=\"_ _a\"></span>schluss \u00fcber die <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>abe<span class=\"_ _1\"></span> von Gewi<span class=\"_ _d\"></span>nnsch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ldvers<span class=\"_ _a\"></span>chreib<span class=\"_ _a\"></span>ungen gefasst.<span class=\"_ _a\"></span> Der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _d\"></span>rstand wurd<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>von der <span class=\"_ _1\"></span>H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>upt<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersamm<span class=\"_ _a\"></span>lung am <span class=\"_ _1\"></span>26. Mai 2023 erm\u00e4chtigt, gem. \u00a7<span class=\"fs1e\"> </span>65 (1) Z8 <span class=\"_ _1\"></span>und (<span class=\"_ _1\"></span>1<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>) sowie (1b) AktG im <span class=\"_ _10\"> </span>geset<span class=\"_ _1\"></span>zlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>jeweil<span class=\"_ _a\"></span>s  h\u00f6chst<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ul<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ssi<span class=\"_ _d\"></span>gen  A<span class=\"_ _a\"></span>usma\u00df <span class=\"_ _12\"> </span>auf <span class=\"_ _12\"> </span>de<span class=\"_ _d\"></span>n:die <span class=\"_ _10\"> </span>I<span class=\"_ _1\"></span>nhabe<span class=\"_ _a\"></span>r:in  la<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e  S<span class=\"_ _a\"></span>tammakti<span class=\"_ _a\"></span>en  w<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>end  ei<span class=\"_ _a\"></span>ner Geltu<span class=\"_ _d\"></span>ngsdau<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>30 <span class=\"_ _10\"> </span>Mo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>aten <span class=\"_ _11\"> </span>ab <span class=\"_ _10\"> </span>dem <span class=\"_ _11\"> </span>T<span class=\"_ _2\"></span>ag<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>der <span class=\"_ _11\"> </span>Beschlussf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>Haupt<span class=\"_ _d\"></span>versam<span class=\"_ _a\"></span>mlung <span class=\"_ _11\"> </span>zu <span class=\"_ _12\"> </span>er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rben. <span class=\"_ _11\"> </span>Der <span class=\"_ _10\"> </span>beim R\u00fccker<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erb <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>leiste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>wert <span class=\"_ _1\"></span>darf <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ied<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>als <span class=\"_ _1\"></span>maximal <span class=\"_ _1\"></span>50<span class=\"fs1e\"> </span>% <span class=\"_ _3\"></span>unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>\u00f6her<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>xim<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>10<span class=\"fs1e\"> </span>% <span class=\"_ _1\"></span>\u00fcber dem <span class=\"_ _a\"></span>dur<span class=\"_ _a\"></span>chsc<span class=\"_ _d\"></span>hnittlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _2\"></span>ungewic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>B\u00f6r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>eschlussku<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>W<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>se <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>dem <span class=\"_ _a\"></span>R\u00fccke<span class=\"_ _a\"></span>rwerb <span class=\"_ _a\"></span>vor<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>zeh<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> B\u00f6rsetag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> betrag<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Der Erwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b kan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nach W<span class=\"_ _a\"></span>ahl des V<span class=\"_ _a\"></span>orst<span class=\"_ _d\"></span>ands \u00fcber die B\u00f6rs<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>durc<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>ein \u00f6f<span class=\"_ _a\"></span>fen<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Angebo<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>od<span class=\"_ _d\"></span>er auf eine so<span class=\"_ _a\"></span>nstige geset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>lich <span class=\"_ _a\"></span>zul\u00e4ssige, zwe<span class=\"_ _a\"></span>ckm\u00e4\u00dfige A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t erf<span class=\"_ _a\"></span>olgen. Im <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>alle des <span class=\"_ _a\"></span>R\u00fcckerwerbs <span class=\"_ _a\"></span>\u00fcber ein \u00f6f<span class=\"_ _a\"></span>fentliches A<span class=\"_ _a\"></span>ngebot ist <span class=\"_ _f\"></span>der <span class=\"_ _f\"> </span>Stichtag <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>Ende <span class=\"_ _f\"> </span>des <span class=\"_ _e\"></span>Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _d\"></span>raum<span class=\"_ _a\"></span>s <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>er <span class=\"_ _e\"></span>T<span class=\"_ _2\"></span>ag, <span class=\"_ _e\"></span>an<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>dem <span class=\"_ _f\"> </span>die <span class=\"_ _e\"></span>Absicht <span class=\"_ _f\"> </span>bek<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nnt <span class=\"_ _f\"> </span>g<span class=\"_ _d\"></span>emac<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>wird, <span class=\"_ _e\"></span>ein \u00f6f<span class=\"_ _a\"></span>fent<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ches A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gebo<span class=\"_ _a\"></span>t zu stellen <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>\u00a7<span class=\"fs1e\"> </span>5 <span class=\"_ _d\"></span>(2) u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d (3) \u00dcb<span class=\"_ _a\"></span>ernahmeges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tz).<span class=\"_ _a\"></span> Der <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>and <span class=\"_ _a\"></span>wur<span class=\"_ _d\"></span>de <span class=\"_ _2\"></span>we<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Dauer <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>f\u00fcnf <span class=\"_ _2\"></span>Jahr<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>b <span class=\"_ _2\"></span>Beschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssfassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>erm\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n, <span class=\"_ _a\"></span>erworb<span class=\"_ _a\"></span>enen <span class=\"_ _a\"></span>Akti<span class=\"_ _d\"></span>en unter A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss d<span class=\"_ _a\"></span>es Bezugsr<span class=\"_ _a\"></span>echts \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>edie<span class=\"_ _a\"></span>nung von <span class=\"_ _a\"></span>Wand<span class=\"_ _a\"></span>elschuldversc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eibung<span class=\"_ _d\"></span>en, die a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>Grundlag<span class=\"_ _d\"></span>e des Bes<span class=\"_ _a\"></span>chlusses <span class=\"_ _a\"></span>der Hauptv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>ammlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g am 21. Mai<span class=\"_ _a\"></span> 2021 ausgege<span class=\"_ _a\"></span>ben werd<span class=\"_ _a\"></span>en, zu <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erwe<span class=\"_ _a\"></span>nden; und<span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>au<span class=\"_ _1\"></span>f ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>ander<span class=\"_ _a\"></span>e geset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>lich <span class=\"_ _d\"></span>zul\u00e4ssi<span class=\"_ _d\"></span>ge A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t als <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>r die B\u00f6<span class=\"_ _a\"></span>rse oder <span class=\"_ _d\"></span>dur<span class=\"_ _d\"></span>ch ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u00f6f<span class=\"_ _a\"></span>fentliches A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ebot zu ver<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>u\u00df<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rn.  Bislang <span class=\"_ _3\"></span>hat <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>and <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>diese<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Er<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>\u00e4chtigungen<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>kein<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>Geb<span class=\"_ _a\"></span>rauch <span class=\"_ _e\"></span>gema<span class=\"_ _d\"></span>cht. <span class=\"_ _e\"></span>Der <span class=\"_ _3\"></span>Konzern <span class=\"_ _e\"></span>h\u00e4lt <span class=\"_ _3\"></span>zu<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>Bila<span class=\"_ _a\"></span>nzstichtag keine eige<span class=\"_ _a\"></span>nen Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "10.1.<span class=\"ff5b\"> </span>Dividendenz<span class=\"_ _a\"></span>ahlung Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _d8\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Di<span class=\"_ _1\"></span>viden<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>en <span class=\"_ _de\"> </span>166.40<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>160.000<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ahlu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> Hyb<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>kapi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>l <span class=\"_ _32e\"> </span>9.638<span class=\"_ _3ca\"> </span>9.638<span class=\"_ _3ca\"> </span>Di<span class=\"_ _1\"></span>rek<span class=\"_ _1\"></span>t im<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>enk<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>tal <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span>asst<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>te S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span> <span class=\"_ _32f\"> </span>-2.082<span class=\"_ _e0\"> </span><span class=\"fc9\">-2.169<span class=\"_ _3ca\"> </span></span>Summe <span class=\"_ _267\"> </span>173.956<span class=\"_ _3ca\"> </span>167.469<span class=\"_ _3ca\"> </span>Aussch\u00fctt<span class=\"_ _1\"></span>ung 2023 f<span class=\"_ _1\"></span>\u00fcr das Ge<span class=\"_ _1\"></span>sch\u00e4ftsjah<span class=\"_ _1\"></span>r 2022<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span><span class=\"fs7\">je<span class=\"_ _1\"></span> Aktie<span class=\"_ _3ca\"> </span></span>insgesamt<span class=\"_ _3ca\"> </span>in EU<span class=\"_ _1\"></span>R<span class=\"_ _3ca\"> </span>Sta<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>akt<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _28f\"> </span>1,30<span class=\"_ _3ca\"> </span>166.400.<span class=\"_ _1\"></span>000<span class=\"_ _3ca\"> </span>10.2.<span class=\"ff5b\"> </span>Gewinnver<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>endun<span class=\"_ _a\"></span>gsvo<span class=\"_ _1\"></span>rsch<span class=\"_ _d\"></span>lag Die <span class=\"_ _1\"></span>VIENNA I<span class=\"_ _1\"></span>NSU<span class=\"_ _a\"></span>RANC<span class=\"_ _d\"></span>E <span class=\"_ _1\"></span>GROUP AG<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>iener V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>Gruppe (VIG <span class=\"_ _1\"></span>Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g) <span class=\"_ _1\"></span>hat <span class=\"_ _1\"></span>das G<span class=\"_ _1\"></span>esc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ftsj<span class=\"_ _d\"></span>ah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> 2023<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>mit <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span> Bilanzge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>inn <span class=\"_ _11\"> </span>von <span class=\"_ _10\"> </span>E<span class=\"_ _1\"></span>UR 396<span class=\"_ _a\"></span>.846.778,8<span class=\"_ _d\"></span>0 <span class=\"_ _11\"> </span>abgesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>losse<span class=\"_ _a\"></span>n. <span class=\"_ _12\"> </span>Im<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>Rahmen <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>or<span class=\"_ _a\"></span>dentlichen <span class=\"_ _10\"> </span>Haupt<span class=\"_ _a\"></span>versammlu<span class=\"_ _d\"></span>ng <span class=\"_ _10\"> </span>wird <span class=\"_ _11\"> </span>nach-<span class=\"_ _3ca\"> </span>stehe<span class=\"_ _d\"></span>nde Gewi<span class=\"_ _a\"></span>nnverwend<span class=\"_ _a\"></span>ung vorges<span class=\"_ _d\"></span>chlage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: <span class=\"_ _a\"></span> Die 12<span class=\"_ _a\"></span>8 Mio. Aktien <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rhalt<span class=\"_ _a\"></span>en eine Divid<span class=\"_ _a\"></span>ende vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> <span>1,40</span><span class=\"_ _a\"></span> je Aktie. Als A<span class=\"_ _a\"></span>uszahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gstag<span class=\"_ _a\"></span> w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d der 29<span class=\"_ _d\"></span>. Mai 2<span class=\"_ _a\"></span>024, als <span class=\"_ _a\"></span>Recor<span class=\"_ _a\"></span>d Date (Na<span class=\"_ _a\"></span>chwe<span class=\"_ _1\"></span>iss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chtag Divid<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>) der 28. Mai 2<span class=\"_ _d\"></span>024 <span class=\"_ _a\"></span>und als<span class=\"_ _a\"></span> E<span class=\"_ _1\"></span>x-T<span class=\"_ _5b\"></span>ag dieser Di<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde <span class=\"_ _a\"></span>wird d<span class=\"_ _d\"></span>er 27. M<span class=\"_ _a\"></span>ai 2024 bestim<span class=\"_ _a\"></span>mt.<span class=\"_ _a\"></span> Insgesamt <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>folg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>da<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>eine <span class=\"_ _3\"></span>Auss<span class=\"_ _a\"></span>ch\u00fcttung <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>EUR <span><span class=\"gs1815\" id=\"__119\">179 .200.0 00,00</span></span>. <span class=\"_ _3\"></span>Der <span class=\"_ _3\"></span>nach <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssc<span class=\"_ _a\"></span>h\u00fcttung <span class=\"_ _3\"></span>verbleib<span class=\"_ _a\"></span>ende <span class=\"_ _3\"></span>Bilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>gewinn <span class=\"_ _d\"></span>des <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>esch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ftsj<span class=\"_ _d\"></span>ahres 2<span class=\"_ _a\"></span>023 i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der H\u00f6<span class=\"_ _a\"></span>he von EU<span class=\"_ _a\"></span>R 217.<span class=\"_ _d\"></span>646.7<span class=\"_ _a\"></span>78,80 sol<span class=\"_ _d\"></span>l auf neue R<span class=\"_ _a\"></span>echnung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>orget<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> we<span class=\"_ _a\"></span>rden.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "1.4",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-493": {
   "value": "179200000",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-461": {
   "value": "<div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs1817\">10.3.<span class=\"ff5b\"> </span>Kapitalr\u00fccklag<span class=\"_ _d\"></span>en \u2013 Hybrid<span class=\"_ _a\"></span>k<span class=\"_ _1\"></span>apital </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1818\">Emissionsdatu<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _217\"> </span><span class=\"fs7\">Aush<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>fte<span class=\"_ _1\"></span>ndes Volumen<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1819\">Laufze<span class=\"_ _1\"></span>it<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs181a\">Verzinsung<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs181b\">Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs181c\"><div class=\"t m1 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"c w2e h2d gs181d\"><div class=\"t m1 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in Jahren<span class=\"_ _3ca\"> </span></div></div><div class=\"c w28 h2d gs181e\"><div class=\"t m1 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"c w1f h2d gs181f\"><div class=\"t m1 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1820\">10.<span class=\"_ _1\"></span>6.2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _117\"> </span>300.0<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1821\">unb<span class=\"_ _1\"></span>egrenzt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1822\">Erste 10 Jahre: 3,21<span class=\"_ _1\"></span>25<span class=\"fsf\"> </span>% p.a.; </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1823\">danach variabe<span class=\"_ _1\"></span>l<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1824\">236.867<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1825\">A<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1826\">m <span class=\"_ _a\"></span>15. M<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>rz <span class=\"_ _a\"></span>2021 <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>at <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>VIG H<span class=\"_ _d\"></span>olding <span class=\"_ _2\"></span>eine H<span class=\"_ _a\"></span>ybridkapit<span class=\"_ _a\"></span>al-Anleihe i<span class=\"_ _a\"></span>m Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ge <span class=\"_ _a\"></span>einer <span class=\"_ _a\"></span>Privatpl<span class=\"_ _a\"></span>atz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>erung bei<span class=\"_ _d\"></span>m <span class=\"_ _a\"></span>Ha<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ptaktio<span class=\"_ _a\"></span>n\u00e4r<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>dem </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1827\">Wiener <span class=\"_ _f\"> </span>St\u00e4dtisc<span class=\"_ _d\"></span>hen <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsv<span class=\"_ _a\"></span>erein, <span class=\"_ _f\"></span>plat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>rt. <span class=\"_ _f\"> </span>Das <span class=\"_ _f\"> </span>Hy<span class=\"_ _a\"></span>br<span class=\"_ _1\"></span>idka<span class=\"_ _d\"></span>pital <span class=\"_ _f\"></span>erf\u00fcll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>die <span class=\"_ _e\"></span>Eigenkapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>alk<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iteri<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>IAS 32.<span class=\"_ _d\"></span>1<span class=\"_ _a\"></span>6C </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1828\">und <span class=\"_ _a\"></span>.16D, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>tentin <span class=\"_ _2\"></span>frei <span class=\"_ _2\"></span>\u00fcber <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>Zinsz<span class=\"_ _a\"></span>ahlung <span class=\"_ _2\"></span>entschei<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>kann <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>di<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>Laufzeit <span class=\"_ _2\"></span>unbegr<span class=\"_ _a\"></span>enzt <span class=\"_ _a\"></span>ist. <span class=\"_ _2\"></span>Zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>entspri<span class=\"_ _a\"></span>cht </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1829\">sie <span class=\"_ _e\"></span>den <span class=\"_ _f\"> </span>Anfo<span class=\"_ _d\"></span>rde<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>eines <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ricted<span class=\"_ _a\"></span>-T<span class=\"_ _1\"></span>ier<span class=\"_ _2\"></span>-1-Instr<span class=\"_ _d\"></span>uments<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>nach <span class=\"_ _f\"> </span>Solv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ncy <span class=\"_ _e\"></span>II <span class=\"_ _e\"></span>sowie <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Kapitalq<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>alifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _e\"></span>gem\u00e4\u00df <span class=\"_ _e\"></span>der </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs182a\">Ratingag<span class=\"_ _a\"></span>entur S&amp;P<span class=\"_ _17\"></span>.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs182c\">10.4.<span class=\"ff5b\"> </span>\u00dcbrig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> R\u00fccklagen </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs182d\">Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _330\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>23 </span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs182e\">  <span class=\"_ _263\"> </span><span class=\"fs1c\">Brutt<span class=\"_ _1\"></span>o<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs182f\">+/- La<span class=\"_ _1\"></span>tente<span class=\"_ _1\"></span> </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1830\">Ste<span class=\"_ _1\"></span>uern<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1831\">+/- Nicht beherr<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1832\">schende Ant<span class=\"_ _1\"></span>eile<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1833\">Netto<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1834\"><div class=\"t m1 x0 h5f ye7d ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1835\">Nic<span class=\"_ _1\"></span>ht r<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>sie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>nne<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rl<span class=\"_ _1\"></span>uste<span class=\"_ _1\"></span> <span class=\"_ _1b9\"> </span>226.014 </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1836\">-66.69<span class=\"_ _1\"></span>3 </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1837\">-4.146<span class=\"_ _1\"></span> </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1838\">155.175 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1839\">IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span>-R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>cy<span class=\"_ _1\"></span>cleb<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>r*<span class=\"_ _1\"></span> <span class=\"_ _2d4\"> </span>-997.0<span class=\"_ _1\"></span>05 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs183a\">213.339 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs183b\">12.054 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs183c\">-771.612<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs183d\">IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span>-R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>icht<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ycl<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>ar <span class=\"_ _121\"> </span>-1.953 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs183e\">-3.155 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs183f\">-241 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1840\">-5.349 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1841\">IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7-R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ckl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>1.224.<span class=\"_ _1\"></span>972 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1842\">-276.877<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1843\">-15.959 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1844\">932.136 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1845\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>ath<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>Gew<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> Per<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>lr\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>kste<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span>-1<span class=\"_ _1\"></span>88.664 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1846\">42.936 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1847\">3.022 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1848\">-142.706<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1849\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e \u00dc<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>ige <span class=\"_ _1\"></span>R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>oz<span class=\"_ _1\"></span>ii<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> Unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rne<span class=\"_ _1\"></span>hm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1c1\"> </span>-11<span class=\"_ _1\"></span>.888 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs184a\">0 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs184b\">250 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs184c\">-11.638 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs184d\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>ckl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e <span class=\"_ _24f\"> </span>-144.572 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs184e\">0 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs184f\">4.016 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1850\">-140.556<span class=\"_ _1\"></span> </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1851\">Summe <span class=\"_ _dc\"> </span>-119.1<span class=\"_ _1\"></span>10 </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1852\">-23.75<span class=\"_ _1\"></span>7 </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1853\">3.142 </div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1854\">-139.7<span class=\"_ _1\"></span>25 </div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs1855\">*Davon wurden<span class=\"_ _d\"></span> brutto in <span class=\"_ _d\"></span>die Gewinn- und Verlustrechn<span class=\"_ _d\"></span>ung umgegliedert: TEUR 122.542 </div><div class=\"t m1 h5e ff58 fs22 fcc sc0 ls4 ws0 gs1856\">Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _f1\"> </span><span class=\"fs1c\">31.12.2<span class=\"_ _1\"></span>022 angepasst </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1857\">Brutto<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1858\">+/- La<span class=\"_ _1\"></span>tente<span class=\"_ _1\"></span> </div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1859\">Ste<span class=\"_ _1\"></span>uern<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs185a\">+/- Nicht beherr<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs185b\">schende Ant<span class=\"_ _1\"></span>eile<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs185c\">Netto<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs185d\"><div class=\"t m1 x0 h5f y9af ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs185e\">Nic<span class=\"_ _1\"></span>ht r<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>sie<span class=\"_ _1\"></span>rte<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>nne<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rl<span class=\"_ _1\"></span>uste<span class=\"_ _1\"></span> <span class=\"_ _160\"> </span>-43.587<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs185f\">-8.749<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1860\">1.996<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1861\">-50.34<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1862\">IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span>-R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>cy<span class=\"_ _1\"></span>cleb<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>r*<span class=\"_ _1\"></span> <span class=\"_ _121\"> </span>-2.292.672<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1863\">485.442<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1864\">53.014<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1865\">-1.754.21<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1866\">IFR<span class=\"_ _1\"></span>S 9<span class=\"_ _1\"></span>-R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>icht<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ycl<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>ar <span class=\"_ _121\"> </span>-8.582<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1867\">111<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1868\">874<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1869\">-7.597<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs186a\">IFR<span class=\"_ _1\"></span>S 1<span class=\"_ _1\"></span>7-R<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ckl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>2.257.<span class=\"_ _1\"></span>667<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs186b\">-494.302<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs186c\">-51.892<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs186d\">1.711.47<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs186e\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>ath<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>Gew<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> Per<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>lr\u00fc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>kste<span class=\"_ _1\"></span>llu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span>-1<span class=\"_ _1\"></span>43.547<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs186f\">32.598<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1870\">2.318<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1871\">-108.631<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1872\">Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e \u00dc<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>ige <span class=\"_ _1\"></span>R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>oz<span class=\"_ _1\"></span>ii<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> Unt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rne<span class=\"_ _1\"></span>hm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2d3\"> </span>-494<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1873\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1874\">29<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1875\">-465<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1876\">W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>ckl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e <span class=\"_ _24f\"> </span>-202.673<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1877\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1878\">22.309<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1879\">-180.364<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs187a\">Summe <span class=\"_ _dc\"> </span>-390.3<span class=\"_ _1\"></span>01<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs187b\">23.849<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs187c\">26.652<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs187d\">-339.8<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs187e\">*Davon wurden<span class=\"_ _d\"></span> brutto in <span class=\"_ _d\"></span>die Gewinn- und Verlustrechn<span class=\"_ _d\"></span>ung umgegliedert: TEUR -189.379<span class=\"_ _3ca\"> </span> </div>25.10.<span class=\"ff5b\"> </span>K<span class=\"_ _a\"></span>onzerneigenkapital Die <span class=\"_ _2\"></span>Posten <span class=\"_ _a\"></span>Grundk<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>Sonstig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Kapi<span class=\"_ _d\"></span>talr\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>klage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>enth<span class=\"_ _a\"></span>alten <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Ak<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ion<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>r:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _a\"></span>Holding <span class=\"_ _2\"></span>auf <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Akti<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n eingezahlt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Betr\u00e4g<span class=\"_ _d\"></span>e. In <span class=\"_ _1\"></span>Sonstige Kapit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cklag<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>ist jener T<span class=\"_ _2\"></span>eil der <span class=\"_ _1\"></span>einge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Betr\u00e4ge, der \u00fcber <span class=\"_ _1\"></span>das Grund<span class=\"_ _d\"></span>kapital<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>hin<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ausgeht, <span class=\"_ _3\"></span>dargest<span class=\"_ _a\"></span>ellt. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>\u00fccklag<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>wird <span class=\"_ _3\"></span>gemi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dert <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>exte<span class=\"_ _d\"></span>rn <span class=\"_ _e\"></span>verursac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>Kosten, <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>unmittelb<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>nkapitalm<span class=\"_ _a\"></span>a\u00df-<span class=\"_ _3ca\"> </span>nahmen <span class=\"_ _a\"></span>zusammen<span class=\"_ _d\"></span>h\u00e4ngen <span class=\"_ _a\"></span>(nach Ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>ung von St<span class=\"_ _d\"></span>euer<span class=\"_ _a\"></span>effekt<span class=\"_ _a\"></span>en).<span class=\"_ _3ca\"> </span>Als Gewinnr\u00fcckl<span class=\"_ _a\"></span>agen <span class=\"_ _1\"></span>sind jene Gewinn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> ausgewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die <span class=\"_ _1\"></span>T<span class=\"_ _5b\"></span>och<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>erunt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>nehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> seit <span class=\"_ _1\"></span>ihr<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Zugeh\u00f6<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>igkei<span class=\"_ _d\"></span>t zur <span class=\"_ _1\"></span>VIG<span class=\"_ _a\"></span>-V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungsg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _e\"></span>erziel<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>haben. <span class=\"_ _e\"></span>Diese <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _1\"></span>IG <span class=\"_ _e\"></span>Holding <span class=\"_ _e\"></span>ausges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00fcttet<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>Di<span class=\"_ _d\"></span>videnden <span class=\"_ _e\"></span>re<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>uzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _e\"></span>Dar\u00fcber<span class=\"_ _a\"></span> hinaus werde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Betr\u00e4ge aus <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _a\"></span>er\u00e4nder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Konsol<span class=\"_ _d\"></span>idier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngskr<span class=\"_ _a\"></span>eises hier e<span class=\"_ _1\"></span>rfass<span class=\"_ _a\"></span>t. <span class=\"_ _1\"></span>Bei <span class=\"_ _1\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen von Bilanzier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> und <span class=\"_ _2\"></span>Bewer<span class=\"_ _d\"></span>tungsme<span class=\"_ _a\"></span>thoden <span class=\"_ _2\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Anpass<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>betrag <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _2\"></span>fr\u00fcher<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>Per<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>en, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>nicht <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>Abschl<span class=\"_ _a\"></span>uss <span class=\"_ _2\"></span>einbezoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> im Er<span class=\"_ _a\"></span>\u00f6ffnungsbi<span class=\"_ _a\"></span>lanzwert <span class=\"_ _a\"></span>der Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>r\u00fcckl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er fr\u00fches<span class=\"_ _a\"></span>ten dargestell<span class=\"_ _a\"></span>ten Period<span class=\"_ _a\"></span>e erfasst.<span class=\"_ _a\"></span> Die \u00dc<span class=\"_ _d\"></span>brigen R\u00fccklag<span class=\"_ _a\"></span>en besteh<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n aus <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>icht r<span class=\"_ _a\"></span>ealisierten G<span class=\"_ _a\"></span>ewinnen und <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n aus d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Be<span class=\"_ _a\"></span>wertung von V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>tr\u00e4gen, <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>enten <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtet <span class=\"_ _3\"></span>zu <span class=\"_ _1\"></span>FVtOCI <span class=\"_ _1\"></span>sowie <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>versicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsma<span class=\"_ _a\"></span>thematis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gewinnen<span class=\"_ _a\"></span> und V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>usten, <span class=\"_ _1\"></span>die nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> IAS 19 in<span class=\"_ _1\"></span> der Gesamt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>geb<span class=\"_ _a\"></span>nisrec<span class=\"_ _d\"></span>hnung zu er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>assen <span class=\"_ _1\"></span>sind. Dar<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ber hinaus wer<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> reali<span class=\"_ _a\"></span>siert<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> Gewinne<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>und <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erluste <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>at <span class=\"_ _a\"></span>equity-be<span class=\"_ _a\"></span>werteten <span class=\"_ _a\"></span>Unte<span class=\"_ _d\"></span>rnehmen, <span class=\"_ _a\"></span>Ef<span class=\"_ _d\"></span>fekte <span class=\"_ _a\"></span>aus <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Anwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n IAS<span class=\"_ _d\"></span> 29 <span class=\"_ _a\"></span>\u2013 <span class=\"_ _a\"></span>Hyperinfl<span class=\"_ _a\"></span>ation <span class=\"_ _a\"></span>und die <span class=\"_ _11\"> </span>au<span class=\"_ _1\"></span>s <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>W<span class=\"_ _a\"></span>\u00e4hrungs<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mr<span class=\"_ _a\"></span>echnung <span class=\"_ _11\"> </span>ausl\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>disc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _11\"> </span>T<span class=\"_ _4\"></span>ochte<span class=\"_ _d\"></span>runte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _11\"> </span>r<span class=\"_ _d\"></span>esulti<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>Umrec<span class=\"_ _a\"></span>hnungsdif<span class=\"_ _a\"></span>feren<span class=\"_ _d\"></span>zen <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>den \u00dcbrige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> R\u00fcc<span class=\"_ _d\"></span>klage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ausg<span class=\"_ _a\"></span>ewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _d\"></span> Die<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _2\"></span>behe<span class=\"_ _a\"></span>rrs<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>nden <span class=\"_ _a\"></span>An<span class=\"_ _a\"></span>teil<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>alls<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _2\"></span>T<span class=\"_ _4\"></span>eil <span class=\"_ _2\"></span>des<span class=\"_ _a\"></span> Ei<span class=\"_ _a\"></span>genk<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>tals <span class=\"_ _2\"></span>darg<span class=\"_ _a\"></span>est<span class=\"_ _a\"></span>ellt<span class=\"_ _a\"></span>. D<span class=\"_ _a\"></span>ies<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>umf<span class=\"_ _a\"></span>ass<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Ant<span class=\"_ _a\"></span>eile <span class=\"_ _a\"></span>D<span class=\"_ _d\"></span>ri<span class=\"_ _d\"></span>tt<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>am Eig<span class=\"_ _a\"></span>enk<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span> ko<span class=\"_ _a\"></span>nsoli<span class=\"_ _2\"></span>die<span class=\"_ _d\"></span>rt<span class=\"_ _a\"></span>er T<span class=\"_ _5b\"></span>o<span class=\"_ _a\"></span>chter<span class=\"_ _a\"></span>unt<span class=\"_ _d\"></span>erne<span class=\"_ _a\"></span>hm<span class=\"_ _a\"></span>en, <span class=\"_ _a\"></span>die<span class=\"_ _a\"></span> ni<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> zu<span class=\"_ _a\"></span> 100<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% <span class=\"_ _a\"></span>dir<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t o<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> in<span class=\"_ _a\"></span>dir<span class=\"_ _d\"></span>ek<span class=\"_ _a\"></span>t v<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>er V<span class=\"_ _a\"></span>IG<span class=\"_ _d\"></span> H<span class=\"_ _a\"></span>oldi<span class=\"_ _a\"></span>ng g<span class=\"_ _a\"></span>eh<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> we<span class=\"_ _a\"></span>rde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </span></span>Details z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m K<span class=\"_ _a\"></span>apitalmanagem<span class=\"_ _a\"></span>ent sind im <span class=\"_ _a\"></span>Kapitel <span class=\"_ _a\"></span>K<span class=\"_ _1\"></span>apit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lma<span class=\"_ _a\"></span>nagement <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b S<span class=\"_ _a\"></span>eite 197 <span class=\"_ _d\"></span>zu",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "<div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs1880\">11.<span class=\"ff5b\"> </span>STEUERN<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs1881\">Die <span class=\"_ _10\"> </span>ange<span class=\"_ _d\"></span>wandte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Bilanzier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>- <span class=\"_ _11\"> </span>und<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsme<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>den <span class=\"_ _10\"> </span>sind <span class=\"_ _10\"> </span>in <span class=\"_ _11\"> </span>der <span class=\"_ _10\"> </span>Anhang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ng<span class=\"_ _d\"></span>abe <span class=\"_ _10\"> </span>25.13.<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Steuern <span class=\"_ _10\"> </span>ab <span class=\"_ _10\"> </span>Seite 1<span class=\"_ _a\"></span>79 </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs407\">dargelegt.<span class=\"_ _a\"></span> </div><div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs1883\">11.1.<span class=\"ff5b\"> </span>St<span class=\"_ _d\"></span>eueraufwand </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1884\">Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _1ba\"> </span><span class=\"fs1c\">20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1885\">2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1886\"><div class=\"t m1 x0 h5f yef0 ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1887\">Tat<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>chli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he St<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>uer<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _318\"> </span>152.883<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1888\">90.281<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1889\">Aus<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _331\"> </span>143.208<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs188a\">80.211<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs188b\">Aus<span class=\"_ _1\"></span> fr\u00fc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Peri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _288\"> </span>9.675<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs188c\">10.070<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs188d\">Lat<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte St<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>uer<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f3\"> </span>43.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs188e\">31.413<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs188f\">Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>lat<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rn im<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>r <span class=\"_ _332\"> </span>55.865<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1890\">34.370<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1891\">Pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>enf<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>emd<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>late<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Steu<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>\u00e4ren<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>iff<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _333\"> </span>-8.948<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1892\">-574<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1893\">Pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>enf<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>emd<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>late<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Steu<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>vor<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _69\"> </span>-3.<span class=\"_ _1\"></span>357<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1894\">-2.383<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1895\">Summe <span class=\"_ _267\"> </span>1<span class=\"_ _1\"></span>96.443<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1896\">121.694<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1898\">\u00dcberleitung<span class=\"_ _1\"></span>srechnu<span class=\"_ _1\"></span>ng <span class=\"_ _322\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1899\">2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs189a\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs189b\">Erw<span class=\"_ _1\"></span>art<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> Steu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>atz<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> %<span class=\"_ _1\"></span> <span class=\"_ _334\"> </span>24,0<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs189c\">25,0<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs189d\">Erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>r S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rn <span class=\"_ _2fc\"> </span>772.689<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs189e\">585.697<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs189f\">Erwa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>eter<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _1cf\"> </span>185.445<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs18a0\">146.424<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18a1\">Ko<span class=\"_ _1\"></span>rrig<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt um<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Steu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>kte <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>s:<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18a2\">Abw<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>kale<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Steu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>atz<span class=\"_ _1\"></span> <span class=\"_ _2bd\"> </span>-31.061<span class=\"_ _67\"> </span><span class=\"fc9\">-27.651<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18a3\">\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>teu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rs\u00e4tz<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _84\"> </span>-11.528<span class=\"_ _107\"> </span><span class=\"fc9\">2.807<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18a4\">Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>abz<span class=\"_ _1\"></span>ug<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>\u00e4h<span class=\"_ _1\"></span>ige <span class=\"_ _1\"></span>Au<span class=\"_ _1\"></span>fwen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _278\"> </span>131.049<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18a5\">103.163<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18a6\">Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rli<span class=\"_ _1\"></span>ch a<span class=\"_ _1\"></span>u\u00df<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>An<span class=\"_ _1\"></span>satz<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>e E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _25b\"> </span>-100.669<span class=\"_ _6e\"> </span><span class=\"fc9\">-129.47<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18a7\">Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rn au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>orj<span class=\"_ _1\"></span>ahr<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _335\"> </span>-2.630<span class=\"_ _107\"> </span><span class=\"fc9\">7.113<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18a8\">Ni<span class=\"_ _1\"></span>chtan<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span>/W<span class=\"_ _1\"></span>ertb<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chtig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>akt<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>lat<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r St<span class=\"_ _1\"></span>eue<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>tem<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r\u00e4r<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Diff<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>zen<span class=\"_ _1\"></span> <span class=\"_ _336\"> </span>6.099<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18a9\">6.518<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18aa\">Ni<span class=\"_ _1\"></span>chtan<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span>/W<span class=\"_ _1\"></span>ertb<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chtig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>akt<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>lat<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r St<span class=\"_ _1\"></span>eue<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>vor<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _ab\"> </span>6<span class=\"_ _1\"></span>.023<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18ab\">6.153<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18ac\">Aus<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>rkun<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Gru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>teu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>/E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>abf<span class=\"_ _1\"></span>\u00fch<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2cf\"> </span>-403<span class=\"_ _1a4\"> </span><span class=\"fc9\">458<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18ad\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> <span class=\"_ _337\"> </span>14.118<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18ae\">6.183<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs18af\">Effek<span class=\"_ _1\"></span>tiver Ste<span class=\"_ _1\"></span>ueraufwand <span class=\"_ _7e\"> </span>196.443<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs18b0\">121.694<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18b1\">Eff<span class=\"_ _1\"></span>ekt<span class=\"_ _1\"></span>ive<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>eue<span class=\"_ _1\"></span>rsa<span class=\"_ _1\"></span>tz <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>%<span class=\"_ _1\"></span> <span class=\"_ _331\"> </span>25,4<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18b2\">20,8<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs18b3\">Als Ko<span class=\"_ _d\"></span>nzernsteuersa<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Ertragsst<span class=\"_ _a\"></span>euersat<span class=\"_ _d\"></span>z der M<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tte<span class=\"_ _a\"></span>rgesellschaft <span class=\"_ _a\"></span>verwendet.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs18b4\">Die <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ichtab<span class=\"_ _a\"></span>zugsf\u00e4hige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Aufw<span class=\"_ _d\"></span>end<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>best<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>im<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>esen<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Absc<span class=\"_ _a\"></span>hreibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _3\"></span>u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>st<span class=\"_ _a\"></span>euer<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u\u00dfer <span class=\"_ _3\"></span>Ansatz </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs18b5\">bleibe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> sin<span class=\"_ _a\"></span>d v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>rangig<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf Zus<span class=\"_ _a\"></span>chreib<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n sowie erh<span class=\"_ _a\"></span>altene Di<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>idende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bz<span class=\"_ _a\"></span>w.<span class=\"_ _d\"></span> Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zur<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _d\"></span>zuf\u00fchr<span class=\"_ _a\"></span>en. </div><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs18b6\">11.2.<span class=\"ff5b\"> </span>St<span class=\"_ _d\"></span>euerlatenzen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs18b7\">Die <span class=\"_ _e\"></span>angeset<span class=\"_ _d\"></span>zten <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>pa<span class=\"_ _1\"></span>ssi<span class=\"_ _a\"></span>ven <span class=\"_ _f\"> </span>late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>Steu<span class=\"_ _d\"></span>ern <span class=\"_ _f\"> </span>be<span class=\"_ _a\"></span>treff<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>tempo<span class=\"_ _a\"></span>r\u00e4re <span class=\"_ _e\"></span>Untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>sbe<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00e4ge <span class=\"_ _e\"></span>der <span class=\"_ _f\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>folgende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs18b8\">T<span class=\"_ _4\"></span>abelle <span class=\"_ _2\"></span>angef\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rte<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>anzpos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span>die <span class=\"_ _2\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>dsbetr\u00e4ge <span class=\"_ _4\"></span>wurden <span class=\"_ _2\"></span>ber<span class=\"_ _a\"></span>eits <span class=\"_ _2\"></span>mit <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>anzuwe<span class=\"_ _d\"></span>ndende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Steuers\u00e4<span class=\"_ _a\"></span>tzen <span class=\"_ _a\"></span>bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtet).<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs18b9\">Anzumerk<span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>ist, <span class=\"_ _7\"> </span>dass <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>latent<span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>Steu<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n, <span class=\"_ _7\"> </span>soweit <span class=\"_ _7\"> </span>zul<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ssig<span class=\"_ _a\"></span>, <span class=\"_ _8\"> </span>au<span class=\"_ _1\"></span>f <span class=\"_ _7\"> </span>Eb<span class=\"_ _a\"></span>ene <span class=\"_ _8\"> </span>des <span class=\"_ _7\"> </span>Steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>ubjekts <span class=\"_ _7\"> </span>s<span class=\"_ _d\"></span>aldiert <span class=\"_ _7\"> </span>werd<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>und </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs18ba\">dements<span class=\"_ _a\"></span>preche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d in <span class=\"_ _a\"></span>der Bilanz u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ters<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he Sald<span class=\"_ _a\"></span>en ent<span class=\"_ _d\"></span>weder a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Akti<span class=\"_ _a\"></span>v- oder P<span class=\"_ _d\"></span>assivseit<span class=\"_ _a\"></span>e ausgewies<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>werden. <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs18bb\">Ein <span class=\"_ _1\"></span>lat<span class=\"_ _d\"></span>enter Steuer<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nspr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>f\u00fcr noch n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _1\"></span>gen<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tzte steuerlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e V<span class=\"_ _a\"></span>erluste, noc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> nicht genutzte Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gutsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rift<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> und </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs18bc\">abzugsf\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>tempor<span class=\"_ _a\"></span>\u00e4re <span class=\"_ _3\"></span>Dif<span class=\"_ _a\"></span>ferenzen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>dem <span class=\"_ _3\"></span>Umf<span class=\"_ _d\"></span>ang <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>t, <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>gen<span class=\"_ _d\"></span>utzt <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>kann. <span class=\"_ _3\"></span>Late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>Steuer<span class=\"_ _a\"></span>anspr\u00fcc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs18bd\">werde<span class=\"_ _a\"></span>n an <span class=\"_ _a\"></span>jedem <span class=\"_ _a\"></span>Abschlusss<span class=\"_ _a\"></span>tichtag <span class=\"_ _a\"></span>\u00fcberpr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ft <span class=\"_ _a\"></span>und in <span class=\"_ _a\"></span>dem <span class=\"_ _d\"></span>U<span class=\"_ _a\"></span>mfang r<span class=\"_ _a\"></span>eduziert, <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>nicht me<span class=\"_ _a\"></span>hr w<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hrsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lich <span class=\"_ _a\"></span>ist, d<span class=\"_ _a\"></span>ass </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs18be\">der damit <span class=\"_ _a\"></span>verbunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>vor<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eil r<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>alis<span class=\"_ _d\"></span>iert w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> kan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs18c0\">Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span><span class=\"fc9\"> <span class=\"_ _254\"> </span></span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23 <span class=\"_ _2e\"> </span><span class=\"fc9\">31.1<span class=\"_ _1\"></span>2.2022 a<span class=\"_ _1\"></span>ngepasst </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs18c1\">Anspr\u00fcche<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs18c2\">Schulden<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs18c3\">Anspr\u00fcche<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs18c4\">Schulden<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs18c5\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18c6\">Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _c9\"> </span>32<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18c7\">42.605<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18c8\">4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18c9\">48.371<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18ca\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>unt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _104\"> </span>5<span class=\"_ _1\"></span>53.663<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18cb\">393.599<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18cc\">1.893.00<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18cd\">1.391.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18ce\">Ford<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d \u00dc<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>a <span class=\"_ _15c\"> </span>2<span class=\"_ _1\"></span>11.304<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18cf\">22.191<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18d0\">212.280<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18d1\">22.220<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18d2\">Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h30 ff5a fs13 fc5 sc0 ls4 ws0 gs18d3\">1</div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18d4\"> <span class=\"_ _21f\"> </span>225<span class=\"_ _1\"></span>.921<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18d5\">118.421<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18d6\">281.262<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18d7\">28.531<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18d8\">Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> sow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>elb<span class=\"_ _1\"></span>stg<span class=\"_ _1\"></span>enu<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mob<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Sa<span class=\"_ _1\"></span>chan<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1c8\"> </span>13.6<span class=\"_ _1\"></span>27<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18d9\">36.711<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18da\">16.278<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18db\">44.348<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18dc\">Ges<span class=\"_ _1\"></span>ch\u00e4<span class=\"_ _1\"></span>fts<span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>er F<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>enw<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ater<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te <span class=\"_ _10c\"> </span>4.088<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18dd\">12.801<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18de\">6.483<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18df\">37.566<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18e0\">Nutz<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span>e <span class=\"_ _338\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18e1\">59.319</div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18e2\"> 0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18e3\">39.013<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18e4\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e Z<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rpf<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>htun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>Fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd \u00dc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18e5\">Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18e6\">275.614<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18e7\">73.449<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18e8\">137.184<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18e9\">266.730<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18ea\">Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h30 ff5a fs13 fc5 sc0 ls4 ws0 gs18eb\">2</div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18ec\"> <span class=\"_ _245\"> </span>665.666<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18ed\">1.137.07<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18ee\">604.987<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18ef\">1.096.70<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18f0\">R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _270\"> </span>122.299<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18f1\">90.088<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18f2\">64.655<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18f3\">54.517<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18f4\">Unv<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>teu<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span> 0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18f5\">9.162<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18f6\">c<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18f7\">9.450<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18f8\">Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>tvo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _eb\"> </span>46<span class=\"_ _1\"></span>.293</div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs18f9\"> 0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18fa\">31.551<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs18fb\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs18fc\">Sum<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Wert<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>g <span class=\"_ _2ea\"> </span>2.118.50<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs18fd\">1.995.41<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs18fe\">3.247.69<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs18ff\">3.039.24<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1900\">We<span class=\"_ _1\"></span>rtbe<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>chti<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> ak<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span> lat<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r S<span class=\"_ _1\"></span>teu<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _152\"> </span>-42.<span class=\"_ _1\"></span>012<span class=\"_ _44\"> </span><span class=\"fc9\">-36.570<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1901\">Sum<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>r S<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>dier<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _e9\"> </span>2.076.495<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1902\">1.995.41<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1903\">3.211.12<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1904\">3.039.24<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1905\">Sa<span class=\"_ _1\"></span>ldie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> <span class=\"_ _2b6\"> </span>-1.593<span class=\"_ _1\"></span>.208<span class=\"_ _24\"> </span>-1.593.20<span class=\"_ _1\"></span>8<span class=\"_ _24\"> </span><span class=\"fc9\">-2.66<span class=\"_ _1\"></span>9.896<span class=\"_ _21\"> </span>-2.66<span class=\"_ _1\"></span>9.896<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1906\">Summe na<span class=\"_ _1\"></span>ch Saldier<span class=\"_ _1\"></span>ung <span class=\"_ _220\"> </span>483.287<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1907\">402.208<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1908\">541.225<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1909\">369.352<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs190a\">1</div><div class=\"t m2 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs190b\"> <span class=\"_ _10\"> </span>Inkl. Verm\u00f6genswerte au<span class=\"_ _d\"></span>s ausgestellten <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ersicherungsvertr\u00e4gen <span class=\"_ _d\"></span>und Verm\u00f6genswerte aus <span class=\"_ _a\"></span>ge<span class=\"_ _1\"></span>haltenen R\u00fcckversicherun<span class=\"_ _d\"></span>gsvertr\u00e4gen </div><div class=\"t m2 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs190c\">2</div><div class=\"t m2 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs190d\"> <span class=\"_ _10\"> </span>Inkl. Verbin<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>lichkeiten aus ausgestellten <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ersicher<span class=\"_ _d\"></span>ungsvertr\u00e4gen und Verbindlichkeiten au<span class=\"_ _a\"></span>s gehaltene<span class=\"_ _1\"></span>n R\u00fcckversicheru<span class=\"_ _d\"></span>ngsvertr\u00e4gen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs190e\">Aktive <span class=\"_ _1\"></span>latente <span class=\"_ _3\"></span>St<span class=\"_ _a\"></span>euern <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>Sie<span class=\"_ _a\"></span>bentelabs<span class=\"_ _a\"></span>chreib<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>H\u00f6he <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>TEUR 10.<span class=\"_ _a\"></span>458 <span class=\"_ _3\"></span>(TEUR 15<span class=\"_ _a\"></span>.041) <span class=\"_ _1\"></span>angeset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t. <span class=\"_ _1\"></span>Jene, </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs190f\">die <span class=\"_ _3\"></span>nicht <span class=\"_ _1\"></span>angese<span class=\"_ _d\"></span>tzt <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>betrage<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>TEUR 3.8<span class=\"_ _d\"></span>10 <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>202<span class=\"_ _a\"></span>3. <span class=\"_ _3\"></span>D<span class=\"_ _d\"></span>ie <span class=\"_ _3\"></span>Saldi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>lat<span class=\"_ _a\"></span>enten <span class=\"_ _3\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ulde<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1910\">spr\u00fcche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>konsol<span class=\"_ _a\"></span>idierten <span class=\"_ _e\"></span>Steuers<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>bjek<span class=\"_ _a\"></span>ten <span class=\"_ _f\"></span>der <span class=\"_ _e\"></span>Steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>gleich<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Ste<span class=\"_ _d\"></span>uerbeh\u00f6r<span class=\"_ _a\"></span>de <span class=\"_ _f\"></span>er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>obe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den, </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1911\">ergibt <span class=\"_ _a\"></span>eine<span class=\"_ _a\"></span> latent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ld <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>TEUR 875<span class=\"_ _a\"></span> (<span class=\"_ _a\"></span>einen <span class=\"_ _a\"></span>latenten <span class=\"_ _a\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>era<span class=\"_ _d\"></span>nspr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n T<span class=\"_ _a\"></span>EUR 23.878<span class=\"_ _a\"></span>). I<span class=\"_ _a\"></span>n \u00dc<span class=\"_ _a\"></span>bereins<span class=\"_ _a\"></span>timmung <span class=\"_ _2\"></span>mit </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1912\">IAS 12.3<span class=\"_ _a\"></span>9 <span class=\"_ _f\"></span>wurd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>keine <span class=\"_ _e\"></span>passiv<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>late<span class=\"_ _d\"></span>nten <span class=\"_ _e\"></span>Steue<span class=\"_ _d\"></span>rn <span class=\"_ _f\"> </span>auf <span class=\"_ _e\"></span>te<span class=\"_ _a\"></span>mpor\u00e4re <span class=\"_ _e\"></span>Dif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Zusamme<span class=\"_ _a\"></span>nhang <span class=\"_ _e\"></span>mit <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>eteil<span class=\"_ _a\"></span>igun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>an </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1913\">T<span class=\"_ _4\"></span>ochterunte<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>assoziie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten <span class=\"_ _f\"> </span>Unternehm<span class=\"_ _d\"></span>en <span class=\"_ _11\"> </span>ange<span class=\"_ _a\"></span>setzt, <span class=\"_ _11\"> </span>da <span class=\"_ _11\"> </span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>diese <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>absehb<span class=\"_ _a\"></span>arer <span class=\"_ _11\"> </span>Zeit <span class=\"_ _f\"> </span>nicht <span class=\"_ _11\"> </span>umke<span class=\"_ _a\"></span>hren. <span class=\"_ _f\"> </span>Die </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1914\">Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _3\"></span>zwische<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dem <span class=\"_ _e\"></span>steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Buc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>wert <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>dem <span class=\"_ _3\"></span>IFRS-Eig<span class=\"_ _a\"></span>enkapit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>betr\u00e4gt <span class=\"_ _3\"></span>TEUR 1.86<span class=\"_ _d\"></span>8.341<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>(TEUR 1.650<span class=\"_ _a\"></span>.858). </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1915\">Ebenso <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>lat<span class=\"_ _d\"></span>ente <span class=\"_ _3\"></span>Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>ausges<span class=\"_ _a\"></span>ch\u00fcttete <span class=\"_ _3\"></span>Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>ocht<span class=\"_ _d\"></span>erunt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>H\u00f6<span class=\"_ _d\"></span>he <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>TEUR 17.2<span class=\"_ _a\"></span>52 </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1916\">(TEUR 15.666<span class=\"_ _a\"></span>) nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t anges<span class=\"_ _a\"></span>etzt, da <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>oc<span class=\"_ _d\"></span>h keine <span class=\"_ _a\"></span>Gewinna<span class=\"_ _d\"></span>ussch\u00fctt<span class=\"_ _a\"></span>ungsabsicht <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>liegt.<span class=\"_ _a\"></span> </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1917\">Nicht an<span class=\"_ _1\"></span>gesetzte ak<span class=\"_ _1\"></span>tive laten<span class=\"_ _1\"></span>te Steuern<span class=\"_ _1\"></span> auf steue<span class=\"_ _1\"></span>rliche<span class=\"_ _1\"></span> Verlustvort<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _b4\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1918\">2022<span class=\"_ _3ca\"> </span></div><div class=\"c w26 h2d gs1919\"><div class=\"t m2 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">in </div></div><div class=\"c w27 h2d gs191a\"><div class=\"t m2 x0 h2e y49b ff5a fs7 fc6 sc0 ls4 ws0\">TEU<span class=\"_ _1\"></span>R<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs191b\">Bosn<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span>Herz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _2ba\"> </span>-309<span class=\"_ _37\"> </span><span class=\"fc9\">-161<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs191c\">Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _2a7\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs191d\">-1.519<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs191e\">Est<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _1f5\"> </span>-340<span class=\"_ _37\"> </span><span class=\"fc9\">-340<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs191f\">Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _339\"> </span>-25<span class=\"_ _1e0\"> </span><span class=\"fc9\">-25<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1920\">Lie<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ein <span class=\"_ _28a\"> </span>-960<span class=\"_ _37\"> </span><span class=\"fc9\">-904<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1921\">Litau<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1f5\"> </span>-275<span class=\"_ _1ac\"> </span><span class=\"fc9\">-44<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1922\">\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _187\"> </span>-9<span class=\"_ _1\"></span>.601<span class=\"_ _1c\"> </span><span class=\"fc9\">-8.602<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1923\">Po<span class=\"_ _1\"></span>len <span class=\"_ _33a\"> </span>-9.379<span class=\"_ _1c\"> </span><span class=\"fc9\">-4.186<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1924\">Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _33b\"> </span>-1.469<span class=\"_ _1c\"> </span><span class=\"fc9\">-4.851<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1925\">Se<span class=\"_ _1\"></span>rbien<span class=\"_ _1\"></span> <span class=\"_ _33c\"> </span>-822<span class=\"_ _1c\"> </span><span class=\"fc9\">-2.259<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1926\">Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _33d\"> </span>-577<span class=\"_ _37\"> </span><span class=\"fc9\">-376<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1927\">Sl<span class=\"_ _1\"></span>owe<span class=\"_ _1\"></span>nien<span class=\"_ _1\"></span> <span class=\"_ _33d\"> </span>-40<span class=\"_ _1e0\"> </span><span class=\"fc9\">-45<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1928\">Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _e1\"> </span>-12<span class=\"_ _1\"></span>1<span class=\"_ _37\"> </span><span class=\"fc9\">-195<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1929\">Uk<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _33e\"> </span>-85<span class=\"_ _37\"> </span><span class=\"fc9\">-117<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs192a\">Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _33f\"> </span>-3.397<span class=\"_ _1c\"> </span><span class=\"fc9\">-2.906<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs192b\">Summe <span class=\"_ _1f3\"> </span>-27<span class=\"_ _1\"></span>.400<span class=\"_ _177\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>26.530<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs192d\">11.3.<span class=\"ff5b\"> </span>St<span class=\"_ _d\"></span>euers\u00e4tze </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs192e\">Der Ermittl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der Steu<span class=\"_ _d\"></span>erabgr<span class=\"_ _a\"></span>enzung w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde St<span class=\"_ _a\"></span>euers\u00e4tz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u Gru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> geleg<span class=\"_ _a\"></span>t: </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs192f\">Steue<span class=\"_ _1\"></span>rs\u00e4tze <span class=\"_ _340\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1930\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"c w28 h2d gs1931\"><div class=\"t m1 x0 h5f ya3a ff5a fs1c fcb sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1932\">Alba<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _341\"> </span>15,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1933\">15,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1934\">Bosn<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span>Herz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _303\"> </span>10,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1935\">10,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1936\">Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _2e0\"> </span>10,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1937\">10,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1938\">Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chla<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h9a ff5a fs27 fc5 sc0 ls4 ws0 gs1939\">1</div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs193a\"> <span class=\"_ _337\"> </span>30,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs193b\">30,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs193c\">Est<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h9a ff5a fs27 fc5 sc0 ls4 ws0 gs193d\">2</div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs193e\"> <span class=\"_ _1eb\"> </span>0,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs193f\">0,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1940\">Ge<span class=\"_ _1\"></span>orgi<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h9a ff5a fs27 fc5 sc0 ls4 ws0 gs1941\">3</div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1942\"> <span class=\"_ _342\"> </span>15,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1943\">15,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1944\">Kos<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span> <span class=\"_ _30b\"> </span>10,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1945\">10,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1946\">Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1f1\"> </span>18,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1947\">18,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1948\">Lett<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h9a ff5a fs27 fc5 sc0 ls4 ws0 gs1949\">4</div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs194a\"> <span class=\"_ _343\"> </span>0,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs194b\">0,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs194c\">Lie<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ein <span class=\"_ _337\"> </span>12,5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs194d\">12,5<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs194e\">Litau<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e8\"> </span>15<span class=\"_ _1\"></span>,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs194f\">15,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1950\">Mol<span class=\"_ _1\"></span>dau<span class=\"_ _1\"></span> <span class=\"_ _1e8\"> </span>12,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1951\">12,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1952\">No<span class=\"_ _1\"></span>rdm<span class=\"_ _1\"></span>aze<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>nien<span class=\"_ _1\"></span> <span class=\"_ _2a8\"> </span>10,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1953\">10,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1954\">Nie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rlan<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _22a\"> </span>25<span class=\"_ _1\"></span>,8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1955\">25,8<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1956\">\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h9a ff5a fs27 fc5 sc0 ls4 ws0 gs1957\">5</div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1958\"> <span class=\"_ _2a9\"> </span>2<span class=\"_ _1\"></span>4,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1959\">25,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs195a\">Po<span class=\"_ _1\"></span>len <span class=\"_ _2ff\"> </span>19,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs195b\">19,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs195c\">Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _28a\"> </span>16,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs195d\">16,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs195e\">Se<span class=\"_ _1\"></span>rbien<span class=\"_ _1\"></span> <span class=\"_ _343\"> </span>15,<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs195f\">15,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1960\">Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h9a ff5a fs27 fc5 sc0 ls4 ws0 gs1961\">7</div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1962\"> <span class=\"_ _342\"> </span>2<span class=\"_ _1\"></span>1,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1963\">21,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1964\">Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h9a ff5a fs27 fc5 sc0 ls4 ws0 gs1965\">8</div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1966\"> <span class=\"_ _e6\"> </span>19,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1967\">19,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1968\">T\u00fcr<span class=\"_ _1\"></span>kei<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h9a ff5a fs27 fc5 sc0 ls4 ws0 gs1969\">6</div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs196a\"> <span class=\"_ _30b\"> </span>30,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs196b\">25,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs196c\">Uk<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _343\"> </span>18,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs196d\">18,0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs196e\">Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _30b\"> </span>11,3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs196f\">11,3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h9b ff59 fs28 fc5 sc0 ls4 ws0 gs1970\">1</div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs1971\"> <span class=\"_ _10\"> </span>Der hier <span class=\"_ _d\"></span>angef\u00fchrte Steuersatz entspricht <span class=\"_ _d\"></span>einem Pauschalsteuersatz. Die <span class=\"_ _a\"></span>Besteuer<span class=\"_ _1\"></span>ung i<span class=\"_ _a\"></span>st a<span class=\"_ _1\"></span>bh\u00e4ngig von Sitz und T\u00e4tigkeit der <span class=\"_ _d\"></span>Gesellschaft zwisch<span class=\"_ _a\"></span>en 15,825<span class=\"fs26\"> <span class=\"_ _1\"></span></span>% <span class=\"_ _d\"></span>und 31,715<span class=\"fs26\"> </span>%. </div><div class=\"t m1 h9b ff59 fs28 fc5 sc0 ls4 ws0 gs1972\">2</div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs1973\"> <span class=\"_ _10\"> </span>Thesaurierte Gewi<span class=\"_ _d\"></span>nne von ans\u00e4ssigen <span class=\"_ _a\"></span>Gesel<span class=\"_ _1\"></span>lschaften unterli<span class=\"_ _d\"></span>egen grunds\u00e4tzlich nicht <span class=\"_ _d\"></span>der K\u00f6rperschaftsteuer. Gewinnaussch\u00fc<span class=\"_ _a\"></span>tt<span class=\"_ _1\"></span>ungen der Gesellschaften <span class=\"_ _a\"></span>werde<span class=\"_ _1\"></span>n zwischen 14,0<span class=\"fs26\"> </span>% u<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span> 20,0<span class=\"fs26\"> </span>% besteu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt. </div><div class=\"t m1 h9b ff59 fs28 fc5 sc0 ls4 ws0 gs1974\">3</div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs1975\"> <span class=\"_ _10\"> </span>Ab 1. J\u00e4nner 2023 un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>erliegen <span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>hesaurierte Gewinne <span class=\"_ _d\"></span>von ans\u00e4ssigen Gesellsch<span class=\"_ _a\"></span>af<span class=\"_ _1\"></span>ten grunds\u00e4tzlich nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> der K\u00f6rpersch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ftsteuer. <span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>as geplante Umsetzungsdatum wu<span class=\"_ _a\"></span>rde<span class=\"_ _1\"></span> vom 1. J\u00e4nn<span class=\"_ _d\"></span>er 2019 auf </div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs1976\">1. J\u00e4nner <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>023 verschoben. </div><div class=\"t m1 h9b ff59 fs28 fc5 sc0 ls4 ws0 gs1977\">4</div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs1978\"> <span class=\"_ _10\"> </span>Thesaurierte Gewi<span class=\"_ _d\"></span>nne von ans\u00e4ssigen <span class=\"_ _a\"></span>Gesel<span class=\"_ _1\"></span>lschaften unterli<span class=\"_ _d\"></span>egen grunds\u00e4tzlich nicht <span class=\"_ _d\"></span>der K\u00f6rperschaftsteuer. Gewinnaussch\u00fc<span class=\"_ _a\"></span>tt<span class=\"_ _1\"></span>ungen der Gesellschaften <span class=\"_ _a\"></span>werde<span class=\"_ _1\"></span>n mi<span class=\"_ _d\"></span>t<span class=\"_ _1\"></span> 20,0<span class=\"fs26\"> </span>% b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>steuert. </div><div class=\"t m1 h9b ff59 fs28 fc5 sc0 ls4 ws0 gs1979\">5</div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs197a\"> <span class=\"_ _10\"> </span>Aufgrund ein<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> gesetzlichen \u00c4nderu<span class=\"_ _a\"></span>ng<span class=\"_ _1\"></span> ist ein<span class=\"_ _d\"></span>e etappenweise Senkung der K\u00f6rperschaftsteuer <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on 25,0<span class=\"fs26\"> </span>% <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf 24,0<span class=\"fs26\"> </span>% <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>m Jahr 2023 und in<span class=\"_ _a\"></span> e<span class=\"_ _1\"></span>inem n\u00e4chsten Schri<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>t auf 23,0<span class=\"fs26\"> </span>% im <span class=\"_ _a\"></span>J<span class=\"_ _1\"></span>ahr 2024 vorgesehen. </div><div class=\"t m1 h9b ff59 fs28 fc5 sc0 ls4 ws0 gs197b\">6</div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs197c\"> <span class=\"_ _10\"> </span>Im Jahr 2023 erfolgte eine <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rh\u00f6hu<span class=\"_ _d\"></span>ng des K\u00f6rperschaftsteuersatzes au<span class=\"_ _d\"></span>f 30,0<span class=\"fs26\"> </span>% f\u00fcr di<span class=\"_ _d\"></span>e laufende Besteuerung. </div><div class=\"t m1 h9b ff59 fs28 fc5 sc0 ls4 ws0 gs197d\">7</div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs197e\"> <span class=\"_ _10\"> </span>Der K\u00f6rperschaftsteuersatz betr\u00e4gt 21,0<span class=\"fs26\"> </span>%, <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ersicher<span class=\"_ _d\"></span>ungsun<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>rnehmen m\u00fcssen <span class=\"_ _a\"></span>je<span class=\"_ _1\"></span>doch zus\u00e4tzliche Steuerabgaben<span class=\"_ _a\"></span> entrichten, so dass f\u00fcr diese Gesell<span class=\"_ _a\"></span>sc<span class=\"_ _1\"></span>haften ein Steuersatz von 25,36<span class=\"fs26\"> </span>% gilt. </div><div class=\"t m1 h9b ff59 fs28 fc5 sc0 ls4 ws0 gs197f\">8</div><div class=\"t m1 h61 ff59 fs23 fc5 sc0 ls4 ws0 gs1980\"> <span class=\"_ _10\"> </span>Aufgrund ein<span class=\"_ _a\"></span>es <span class=\"_ _1\"></span>neu verabschiedeten G<span class=\"_ _d\"></span>esetzes erfolgt eine etappen<span class=\"_ _a\"></span>weise Erh\u00f6<span class=\"_ _1\"></span>hun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span> der K\u00f6rperschaftsteuer<span class=\"_ _d\"></span> von 19,0<span class=\"fs26\"> </span>% au<span class=\"_ _a\"></span>f 21<span class=\"_ _1\"></span>,0<span class=\"fs26\"> </span>% <span class=\"_ _d\"></span>im Jahr 2024. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "11.<span class=\"ff5b\"> </span>STEUERN<span class=\"_ _a\"></span> Die <span class=\"_ _10\"> </span>ange<span class=\"_ _d\"></span>wandte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Bilanzier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>- <span class=\"_ _11\"> </span>und<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsme<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>den <span class=\"_ _10\"> </span>sind <span class=\"_ _10\"> </span>in <span class=\"_ _11\"> </span>der <span class=\"_ _10\"> </span>Anhang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ng<span class=\"_ _d\"></span>abe <span class=\"_ _10\"> </span>25.13.<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Steuern <span class=\"_ _10\"> </span>ab <span class=\"_ _10\"> </span>Seite 1<span class=\"_ _a\"></span>79 dargelegt.<span class=\"_ _a\"></span> 11.1.<span class=\"ff5b\"> </span>St<span class=\"_ _d\"></span>eueraufwand Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _1ba\"> </span><span class=\"fs1c\">20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Tat<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>chli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he St<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>uer<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _318\"> </span>152.883<span class=\"_ _3ca\"> </span>90.281<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span> lau<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _331\"> </span>143.208<span class=\"_ _3ca\"> </span>80.211<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span> fr\u00fc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Peri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _288\"> </span>9.675<span class=\"_ _3ca\"> </span>10.070<span class=\"_ _3ca\"> </span>Lat<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte St<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>uer<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f3\"> </span>43.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>31.413<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>lat<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rn im<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>auf<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Jah<span class=\"_ _1\"></span>r <span class=\"_ _332\"> </span>55.865<span class=\"_ _3ca\"> </span>34.370<span class=\"_ _3ca\"> </span>Pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>enf<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>emd<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>late<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Steu<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>\u00e4ren<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>iff<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _333\"> </span>-8.948<span class=\"_ _3ca\"> </span>-574<span class=\"_ _3ca\"> </span>Pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>enf<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>emd<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>late<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Steu<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>erlu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>vor<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _69\"> </span>-3.<span class=\"_ _1\"></span>357<span class=\"_ _3ca\"> </span>-2.383<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _267\"> </span>1<span class=\"_ _1\"></span>96.443<span class=\"_ _3ca\"> </span>121.694<span class=\"_ _3ca\"> </span>\u00dcberleitung<span class=\"_ _1\"></span>srechnu<span class=\"_ _1\"></span>ng <span class=\"_ _322\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Erw<span class=\"_ _1\"></span>art<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> Steu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>atz<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> %<span class=\"_ _1\"></span> <span class=\"_ _334\"> </span>24,0<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span>25,0<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span>Erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>r S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rn <span class=\"_ _2fc\"> </span>772.689<span class=\"_ _3ca\"> </span>585.697<span class=\"_ _3ca\"> </span>Erwa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>eter<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> <span class=\"_ _1cf\"> </span>185.445<span class=\"_ _3ca\"> </span>146.424<span class=\"_ _3ca\"> </span>Ko<span class=\"_ _1\"></span>rrig<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt um<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Steu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>kte <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>s:<span class=\"_ _1\"></span> Abw<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>kale<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Steu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>atz<span class=\"_ _1\"></span> <span class=\"_ _2bd\"> </span>-31.061<span class=\"_ _67\"> </span><span class=\"fc9\">-27.651<span class=\"_ _3ca\"> </span></span>\u00c4nd<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> von<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>teu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rs\u00e4tz<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _84\"> </span>-11.528<span class=\"_ _107\"> </span><span class=\"fc9\">2.807<span class=\"_ _3ca\"> </span></span>Ni<span class=\"_ _1\"></span>cht <span class=\"_ _1\"></span>abz<span class=\"_ _1\"></span>ug<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>\u00e4h<span class=\"_ _1\"></span>ige <span class=\"_ _1\"></span>Au<span class=\"_ _1\"></span>fwen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _278\"> </span>131.049<span class=\"_ _3ca\"> </span>103.163<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rli<span class=\"_ _1\"></span>ch a<span class=\"_ _1\"></span>u\u00df<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>An<span class=\"_ _1\"></span>satz<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>e E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _25b\"> </span>-100.669<span class=\"_ _6e\"> </span><span class=\"fc9\">-129.47<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rn au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>orj<span class=\"_ _1\"></span>ahr<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _335\"> </span>-2.630<span class=\"_ _107\"> </span><span class=\"fc9\">7.113<span class=\"_ _3ca\"> </span></span>Ni<span class=\"_ _1\"></span>chtan<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span>/W<span class=\"_ _1\"></span>ertb<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chtig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>akt<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>lat<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r St<span class=\"_ _1\"></span>eue<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>tem<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r\u00e4r<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Diff<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>zen<span class=\"_ _1\"></span> <span class=\"_ _336\"> </span>6.099<span class=\"_ _3ca\"> </span>6.518<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>chtan<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span>/W<span class=\"_ _1\"></span>ertb<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chtig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>akt<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>lat<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r St<span class=\"_ _1\"></span>eue<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>vor<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _ab\"> </span>6<span class=\"_ _1\"></span>.023<span class=\"_ _3ca\"> </span>6.153<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>rkun<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Gru<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>teu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>/E<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>abf<span class=\"_ _1\"></span>\u00fch<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2cf\"> </span>-403<span class=\"_ _1a4\"> </span><span class=\"fc9\">458<span class=\"_ _3ca\"> </span></span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> <span class=\"_ _337\"> </span>14.118<span class=\"_ _3ca\"> </span>6.183<span class=\"_ _3ca\"> </span>Effek<span class=\"_ _1\"></span>tiver Ste<span class=\"_ _1\"></span>ueraufwand <span class=\"_ _7e\"> </span>196.443<span class=\"_ _3ca\"> </span>121.694<span class=\"_ _3ca\"> </span>Eff<span class=\"_ _1\"></span>ekt<span class=\"_ _1\"></span>ive<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>eue<span class=\"_ _1\"></span>rsa<span class=\"_ _1\"></span>tz <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>%<span class=\"_ _1\"></span> <span class=\"_ _331\"> </span>25,4<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span>20,8<span class=\"fsf\"> </span>%<span class=\"_ _3ca\"> </span>Als Ko<span class=\"_ _d\"></span>nzernsteuersa<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Ertragsst<span class=\"_ _a\"></span>euersat<span class=\"_ _d\"></span>z der M<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tte<span class=\"_ _a\"></span>rgesellschaft <span class=\"_ _a\"></span>verwendet.<span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ichtab<span class=\"_ _a\"></span>zugsf\u00e4hige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Aufw<span class=\"_ _d\"></span>end<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>best<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>im<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>esen<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Absc<span class=\"_ _a\"></span>hreibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _3\"></span>u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>st<span class=\"_ _a\"></span>euer<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u\u00dfer <span class=\"_ _3\"></span>Ansatz bleibe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> sin<span class=\"_ _a\"></span>d v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>rangig<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf Zus<span class=\"_ _a\"></span>chreib<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n sowie erh<span class=\"_ _a\"></span>altene Di<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>idende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bz<span class=\"_ _a\"></span>w.<span class=\"_ _d\"></span> Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zur<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _d\"></span>zuf\u00fchr<span class=\"_ _a\"></span>en. 11.2.<span class=\"ff5b\"> </span>St<span class=\"_ _d\"></span>euerlatenzen Die <span class=\"_ _e\"></span>angeset<span class=\"_ _d\"></span>zten <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>pa<span class=\"_ _1\"></span>ssi<span class=\"_ _a\"></span>ven <span class=\"_ _f\"> </span>late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>Steu<span class=\"_ _d\"></span>ern <span class=\"_ _f\"> </span>be<span class=\"_ _a\"></span>treff<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>tempo<span class=\"_ _a\"></span>r\u00e4re <span class=\"_ _e\"></span>Untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>sbe<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00e4ge <span class=\"_ _e\"></span>der <span class=\"_ _f\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>folgende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> T<span class=\"_ _4\"></span>abelle <span class=\"_ _2\"></span>angef\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rte<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>anzpos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span>die <span class=\"_ _2\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>dsbetr\u00e4ge <span class=\"_ _4\"></span>wurden <span class=\"_ _2\"></span>ber<span class=\"_ _a\"></span>eits <span class=\"_ _2\"></span>mit <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>anzuwe<span class=\"_ _d\"></span>ndende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Steuers\u00e4<span class=\"_ _a\"></span>tzen <span class=\"_ _a\"></span>bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtet).<span class=\"_ _d\"></span> Anzumerk<span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>ist, <span class=\"_ _7\"> </span>dass <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>latent<span class=\"_ _a\"></span>en <span class=\"_ _8\"> </span>Steu<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n, <span class=\"_ _7\"> </span>soweit <span class=\"_ _7\"> </span>zul<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ssig<span class=\"_ _a\"></span>, <span class=\"_ _8\"> </span>au<span class=\"_ _1\"></span>f <span class=\"_ _7\"> </span>Eb<span class=\"_ _a\"></span>ene <span class=\"_ _8\"> </span>des <span class=\"_ _7\"> </span>Steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>ubjekts <span class=\"_ _7\"> </span>s<span class=\"_ _d\"></span>aldiert <span class=\"_ _7\"> </span>werd<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>und dements<span class=\"_ _a\"></span>preche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d in <span class=\"_ _a\"></span>der Bilanz u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ters<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he Sald<span class=\"_ _a\"></span>en ent<span class=\"_ _d\"></span>weder a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Akti<span class=\"_ _a\"></span>v- oder P<span class=\"_ _d\"></span>assivseit<span class=\"_ _a\"></span>e ausgewies<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>werden. <span class=\"_ _a\"></span> Ein <span class=\"_ _1\"></span>lat<span class=\"_ _d\"></span>enter Steuer<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nspr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>f\u00fcr noch n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _1\"></span>gen<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tzte steuerlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e V<span class=\"_ _a\"></span>erluste, noc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> nicht genutzte Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gutsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rift<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> und abzugsf\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>tempor<span class=\"_ _a\"></span>\u00e4re <span class=\"_ _3\"></span>Dif<span class=\"_ _a\"></span>ferenzen <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>dem <span class=\"_ _3\"></span>Umf<span class=\"_ _d\"></span>ang <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>t, <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>gen<span class=\"_ _d\"></span>utzt <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>kann. <span class=\"_ _3\"></span>Late<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>Steuer<span class=\"_ _a\"></span>anspr\u00fcc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e werde<span class=\"_ _a\"></span>n an <span class=\"_ _a\"></span>jedem <span class=\"_ _a\"></span>Abschlusss<span class=\"_ _a\"></span>tichtag <span class=\"_ _a\"></span>\u00fcberpr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ft <span class=\"_ _a\"></span>und in <span class=\"_ _a\"></span>dem <span class=\"_ _d\"></span>U<span class=\"_ _a\"></span>mfang r<span class=\"_ _a\"></span>eduziert, <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>nicht me<span class=\"_ _a\"></span>hr w<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hrsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lich <span class=\"_ _a\"></span>ist, d<span class=\"_ _a\"></span>ass der damit <span class=\"_ _a\"></span>verbunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>vor<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eil r<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>alis<span class=\"_ _d\"></span>iert w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> kan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span><span class=\"fc9\"> <span class=\"_ _254\"> </span></span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23 <span class=\"_ _2e\"> </span><span class=\"fc9\">31.1<span class=\"_ _1\"></span>2.2022 a<span class=\"_ _1\"></span>ngepasst </span></span>Anspr\u00fcche<span class=\"_ _3ca\"> </span>Schulden<span class=\"_ _3ca\"> </span>Anspr\u00fcche<span class=\"_ _3ca\"> </span>Schulden<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _c9\"> </span>32<span class=\"_ _3ca\"> </span>42.605<span class=\"_ _3ca\"> </span>4<span class=\"_ _3ca\"> </span>48.371<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>unt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _104\"> </span>5<span class=\"_ _1\"></span>53.663<span class=\"_ _3ca\"> </span>393.599<span class=\"_ _3ca\"> </span>1.893.00<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>1.391.80<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Ford<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d \u00dc<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>a <span class=\"_ _15c\"> </span>2<span class=\"_ _1\"></span>11.304<span class=\"_ _3ca\"> </span>22.191<span class=\"_ _3ca\"> </span>212.280<span class=\"_ _3ca\"> </span>22.220<span class=\"_ _3ca\"> </span>Verm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e au<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span>1 <span class=\"_ _21f\"> </span>225<span class=\"_ _1\"></span>.921<span class=\"_ _3ca\"> </span>118.421<span class=\"_ _3ca\"> </span>281.262<span class=\"_ _3ca\"> </span>28.531<span class=\"_ _3ca\"> </span>Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> sow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>elb<span class=\"_ _1\"></span>stg<span class=\"_ _1\"></span>enu<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mob<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Sa<span class=\"_ _1\"></span>chan<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1c8\"> </span>13.6<span class=\"_ _1\"></span>27<span class=\"_ _3ca\"> </span>36.711<span class=\"_ _3ca\"> </span>16.278<span class=\"_ _3ca\"> </span>44.348<span class=\"_ _3ca\"> </span>Ges<span class=\"_ _1\"></span>ch\u00e4<span class=\"_ _1\"></span>fts<span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>er F<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>enw<span class=\"_ _1\"></span>erte<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ater<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te <span class=\"_ _10c\"> </span>4.088<span class=\"_ _3ca\"> </span>12.801<span class=\"_ _3ca\"> </span>6.483<span class=\"_ _3ca\"> </span>37.566<span class=\"_ _3ca\"> </span>Nutz<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span>e <span class=\"_ _338\"> </span>0<span class=\"_ _3ca\"> </span>59.319 0<span class=\"_ _3ca\"> </span>39.013<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e Z<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rpf<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>htun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>Fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd \u00dc<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>rig<span class=\"_ _1\"></span>e Pas<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> 275.614<span class=\"_ _3ca\"> </span>73.449<span class=\"_ _3ca\"> </span>137.184<span class=\"_ _3ca\"> </span>266.730<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span>2 <span class=\"_ _245\"> </span>665.666<span class=\"_ _3ca\"> </span>1.137.07<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>604.987<span class=\"_ _3ca\"> </span>1.096.70<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _270\"> </span>122.299<span class=\"_ _3ca\"> </span>90.088<span class=\"_ _3ca\"> </span>64.655<span class=\"_ _3ca\"> </span>54.517<span class=\"_ _3ca\"> </span>Unv<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>teu<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span> 0<span class=\"_ _3ca\"> </span>9.162<span class=\"_ _3ca\"> </span>c<span class=\"_ _3ca\"> </span>9.450<span class=\"_ _3ca\"> </span>Ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>tvo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4g<span class=\"_ _1\"></span>e <span class=\"_ _eb\"> </span>46<span class=\"_ _1\"></span>.293 0<span class=\"_ _3ca\"> </span>31.551<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Sum<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Wert<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>g <span class=\"_ _2ea\"> </span>2.118.50<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>1.995.41<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>3.247.69<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>3.039.24<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>We<span class=\"_ _1\"></span>rtbe<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>chti<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> ak<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span> lat<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r S<span class=\"_ _1\"></span>teu<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _152\"> </span>-42.<span class=\"_ _1\"></span>012<span class=\"_ _44\"> </span><span class=\"fc9\">-36.570<span class=\"_ _3ca\"> </span></span>Sum<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span> vo<span class=\"_ _1\"></span>r S<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>dier<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _e9\"> </span>2.076.495<span class=\"_ _3ca\"> </span>1.995.41<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>3.211.12<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>3.039.24<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Sa<span class=\"_ _1\"></span>ldie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span> <span class=\"_ _2b6\"> </span>-1.593<span class=\"_ _1\"></span>.208<span class=\"_ _24\"> </span>-1.593.20<span class=\"_ _1\"></span>8<span class=\"_ _24\"> </span><span class=\"fc9\">-2.66<span class=\"_ _1\"></span>9.896<span class=\"_ _21\"> </span>-2.66<span class=\"_ _1\"></span>9.896<span class=\"_ _3ca\"> </span></span>Summe na<span class=\"_ _1\"></span>ch Saldier<span class=\"_ _1\"></span>ung <span class=\"_ _220\"> </span>483.287<span class=\"_ _3ca\"> </span>402.208<span class=\"_ _3ca\"> </span>541.225<span class=\"_ _3ca\"> </span>369.352<span class=\"_ _3ca\"> </span>1 <span class=\"_ _10\"> </span>Inkl. Verm\u00f6genswerte au<span class=\"_ _d\"></span>s ausgestellten <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ersicherungsvertr\u00e4gen <span class=\"_ _d\"></span>und Verm\u00f6genswerte aus <span class=\"_ _a\"></span>ge<span class=\"_ _1\"></span>haltenen R\u00fcckversicherun<span class=\"_ _d\"></span>gsvertr\u00e4gen 2 <span class=\"_ _10\"> </span>Inkl. Verbin<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>lichkeiten aus ausgestellten <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ersicher<span class=\"_ _d\"></span>ungsvertr\u00e4gen und Verbindlichkeiten au<span class=\"_ _a\"></span>s gehaltene<span class=\"_ _1\"></span>n R\u00fcckversicheru<span class=\"_ _d\"></span>ngsvertr\u00e4gen Aktive <span class=\"_ _1\"></span>latente <span class=\"_ _3\"></span>St<span class=\"_ _a\"></span>euern <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>Sie<span class=\"_ _a\"></span>bentelabs<span class=\"_ _a\"></span>chreib<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>H\u00f6he <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>TEUR 10.<span class=\"_ _a\"></span>458 <span class=\"_ _3\"></span>(TEUR 15<span class=\"_ _a\"></span>.041) <span class=\"_ _1\"></span>angeset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t. <span class=\"_ _1\"></span>Jene, die <span class=\"_ _3\"></span>nicht <span class=\"_ _1\"></span>angese<span class=\"_ _d\"></span>tzt <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>betrage<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>TEUR 3.8<span class=\"_ _d\"></span>10 <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>202<span class=\"_ _a\"></span>3. <span class=\"_ _3\"></span>D<span class=\"_ _d\"></span>ie <span class=\"_ _3\"></span>Saldi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>lat<span class=\"_ _a\"></span>enten <span class=\"_ _3\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ulde<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>spr\u00fcche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>konsol<span class=\"_ _a\"></span>idierten <span class=\"_ _e\"></span>Steuers<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>bjek<span class=\"_ _a\"></span>ten <span class=\"_ _f\"></span>der <span class=\"_ _e\"></span>Steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>gleich<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Ste<span class=\"_ _d\"></span>uerbeh\u00f6r<span class=\"_ _a\"></span>de <span class=\"_ _f\"></span>er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>obe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den, ergibt <span class=\"_ _a\"></span>eine<span class=\"_ _a\"></span> latent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ld <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>TEUR 875<span class=\"_ _a\"></span> (<span class=\"_ _a\"></span>einen <span class=\"_ _a\"></span>latenten <span class=\"_ _a\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>era<span class=\"_ _d\"></span>nspr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n T<span class=\"_ _a\"></span>EUR 23.878<span class=\"_ _a\"></span>). I<span class=\"_ _a\"></span>n \u00dc<span class=\"_ _a\"></span>bereins<span class=\"_ _a\"></span>timmung <span class=\"_ _2\"></span>mit IAS 12.3<span class=\"_ _a\"></span>9 <span class=\"_ _f\"></span>wurd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>keine <span class=\"_ _e\"></span>passiv<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>late<span class=\"_ _d\"></span>nten <span class=\"_ _e\"></span>Steue<span class=\"_ _d\"></span>rn <span class=\"_ _f\"> </span>auf <span class=\"_ _e\"></span>te<span class=\"_ _a\"></span>mpor\u00e4re <span class=\"_ _e\"></span>Dif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Zusamme<span class=\"_ _a\"></span>nhang <span class=\"_ _e\"></span>mit <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>eteil<span class=\"_ _a\"></span>igun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>an T<span class=\"_ _4\"></span>ochterunte<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>assoziie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten <span class=\"_ _f\"> </span>Unternehm<span class=\"_ _d\"></span>en <span class=\"_ _11\"> </span>ange<span class=\"_ _a\"></span>setzt, <span class=\"_ _11\"> </span>da <span class=\"_ _11\"> </span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>diese <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>absehb<span class=\"_ _a\"></span>arer <span class=\"_ _11\"> </span>Zeit <span class=\"_ _f\"> </span>nicht <span class=\"_ _11\"> </span>umke<span class=\"_ _a\"></span>hren. <span class=\"_ _f\"> </span>Die Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _3\"></span>zwische<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dem <span class=\"_ _e\"></span>steu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Buc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>wert <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>dem <span class=\"_ _3\"></span>IFRS-Eig<span class=\"_ _a\"></span>enkapit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>betr\u00e4gt <span class=\"_ _3\"></span>TEUR 1.86<span class=\"_ _d\"></span>8.341<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>(TEUR 1.650<span class=\"_ _a\"></span>.858). Ebenso <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>lat<span class=\"_ _d\"></span>ente <span class=\"_ _3\"></span>Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>ausges<span class=\"_ _a\"></span>ch\u00fcttete <span class=\"_ _3\"></span>Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>ocht<span class=\"_ _d\"></span>erunt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>H\u00f6<span class=\"_ _d\"></span>he <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>TEUR 17.2<span class=\"_ _a\"></span>52 (TEUR 15.666<span class=\"_ _a\"></span>) nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t anges<span class=\"_ _a\"></span>etzt, da <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>oc<span class=\"_ _d\"></span>h keine <span class=\"_ _a\"></span>Gewinna<span class=\"_ _d\"></span>ussch\u00fctt<span class=\"_ _a\"></span>ungsabsicht <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>liegt.<span class=\"_ _a\"></span> Nicht an<span class=\"_ _1\"></span>gesetzte ak<span class=\"_ _1\"></span>tive laten<span class=\"_ _1\"></span>te Steuern<span class=\"_ _1\"></span> auf steue<span class=\"_ _1\"></span>rliche<span class=\"_ _1\"></span> Verlustvort<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _b4\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022<span class=\"_ _3ca\"> </span>in TEU<span class=\"_ _1\"></span>R<span class=\"_ _3ca\"> </span>Bosn<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span>Herz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _2ba\"> </span>-309<span class=\"_ _37\"> </span><span class=\"fc9\">-161<span class=\"_ _3ca\"> </span></span>Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _2a7\"> </span>0<span class=\"_ _3ca\"> </span>-1.519<span class=\"_ _3ca\"> </span>Est<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _1f5\"> </span>-340<span class=\"_ _37\"> </span><span class=\"fc9\">-340<span class=\"_ _3ca\"> </span></span>Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _339\"> </span>-25<span class=\"_ _1e0\"> </span><span class=\"fc9\">-25<span class=\"_ _3ca\"> </span></span>Lie<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ein <span class=\"_ _28a\"> </span>-960<span class=\"_ _37\"> </span><span class=\"fc9\">-904<span class=\"_ _3ca\"> </span></span>Litau<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1f5\"> </span>-275<span class=\"_ _1ac\"> </span><span class=\"fc9\">-44<span class=\"_ _3ca\"> </span></span>\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _187\"> </span>-9<span class=\"_ _1\"></span>.601<span class=\"_ _1c\"> </span><span class=\"fc9\">-8.602<span class=\"_ _3ca\"> </span></span>Po<span class=\"_ _1\"></span>len <span class=\"_ _33a\"> </span>-9.379<span class=\"_ _1c\"> </span><span class=\"fc9\">-4.186<span class=\"_ _3ca\"> </span></span>Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _33b\"> </span>-1.469<span class=\"_ _1c\"> </span><span class=\"fc9\">-4.851<span class=\"_ _3ca\"> </span></span>Se<span class=\"_ _1\"></span>rbien<span class=\"_ _1\"></span> <span class=\"_ _33c\"> </span>-822<span class=\"_ _1c\"> </span><span class=\"fc9\">-2.259<span class=\"_ _3ca\"> </span></span>Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span> <span class=\"_ _33d\"> </span>-577<span class=\"_ _37\"> </span><span class=\"fc9\">-376<span class=\"_ _3ca\"> </span></span>Sl<span class=\"_ _1\"></span>owe<span class=\"_ _1\"></span>nien<span class=\"_ _1\"></span> <span class=\"_ _33d\"> </span>-40<span class=\"_ _1e0\"> </span><span class=\"fc9\">-45<span class=\"_ _3ca\"> </span></span>Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _1\"></span> <span class=\"_ _e1\"> </span>-12<span class=\"_ _1\"></span>1<span class=\"_ _37\"> </span><span class=\"fc9\">-195<span class=\"_ _3ca\"> </span></span>Uk<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _33e\"> </span>-85<span class=\"_ _37\"> </span><span class=\"fc9\">-117<span class=\"_ _3ca\"> </span></span>Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _33f\"> </span>-3.397<span class=\"_ _1c\"> </span><span class=\"fc9\">-2.906<span class=\"_ _3ca\"> </span></span>Summe <span class=\"_ _1f3\"> </span>-27<span class=\"_ _1\"></span>.400<span class=\"_ _177\"> </span><span class=\"fc9\">-<span class=\"_ _1\"></span>26.530<span class=\"_ _3ca\"> </span></span>11.3.<span class=\"ff5b\"> </span>St<span class=\"_ _d\"></span>euers\u00e4tze Der Ermittl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der Steu<span class=\"_ _d\"></span>erabgr<span class=\"_ _a\"></span>enzung w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde St<span class=\"_ _a\"></span>euers\u00e4tz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u Gru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> geleg<span class=\"_ _a\"></span>t: Steue<span class=\"_ _1\"></span>rs\u00e4tze <span class=\"_ _340\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>Alba<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _341\"> </span>15,0<span class=\"_ _3ca\"> </span>15,0<span class=\"_ _3ca\"> </span>Bosn<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n-<span class=\"_ _1\"></span>Herz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> <span class=\"_ _303\"> </span>10,0<span class=\"_ _3ca\"> </span>10,0<span class=\"_ _3ca\"> </span>Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _2e0\"> </span>10,0<span class=\"_ _3ca\"> </span>10,0<span class=\"_ _3ca\"> </span>Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chla<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span>1 <span class=\"_ _337\"> </span>30,0<span class=\"_ _3ca\"> </span>30,0<span class=\"_ _3ca\"> </span>Est<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span>2 <span class=\"_ _1eb\"> </span>0,0<span class=\"_ _3ca\"> </span>0,0<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>orgi<span class=\"_ _1\"></span>en<span class=\"_ _3ca\"> </span>3 <span class=\"_ _342\"> </span>15,0<span class=\"_ _3ca\"> </span>15,0<span class=\"_ _3ca\"> </span>Kos<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span> <span class=\"_ _30b\"> </span>10,0<span class=\"_ _3ca\"> </span>10,0<span class=\"_ _3ca\"> </span>Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1f1\"> </span>18,0<span class=\"_ _3ca\"> </span>18,0<span class=\"_ _3ca\"> </span>Lett<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span>4 <span class=\"_ _343\"> </span>0,0<span class=\"_ _3ca\"> </span>0,0<span class=\"_ _3ca\"> </span>Lie<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ein <span class=\"_ _337\"> </span>12,5<span class=\"_ _3ca\"> </span>12,5<span class=\"_ _3ca\"> </span>Litau<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e8\"> </span>15<span class=\"_ _1\"></span>,0<span class=\"_ _3ca\"> </span>15,0<span class=\"_ _3ca\"> </span>Mol<span class=\"_ _1\"></span>dau<span class=\"_ _1\"></span> <span class=\"_ _1e8\"> </span>12,0<span class=\"_ _3ca\"> </span>12,0<span class=\"_ _3ca\"> </span>No<span class=\"_ _1\"></span>rdm<span class=\"_ _1\"></span>aze<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>nien<span class=\"_ _1\"></span> <span class=\"_ _2a8\"> </span>10,0<span class=\"_ _3ca\"> </span>10,0<span class=\"_ _3ca\"> </span>Nie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rlan<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _22a\"> </span>25<span class=\"_ _1\"></span>,8<span class=\"_ _3ca\"> </span>25,8<span class=\"_ _3ca\"> </span>\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _3ca\"> </span>5 <span class=\"_ _2a9\"> </span>2<span class=\"_ _1\"></span>4,0<span class=\"_ _3ca\"> </span>25,0<span class=\"_ _3ca\"> </span>Po<span class=\"_ _1\"></span>len <span class=\"_ _2ff\"> </span>19,0<span class=\"_ _3ca\"> </span>19,0<span class=\"_ _3ca\"> </span>Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _28a\"> </span>16,0<span class=\"_ _3ca\"> </span>16,0<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>rbien<span class=\"_ _1\"></span> <span class=\"_ _343\"> </span>15,<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>15,0<span class=\"_ _3ca\"> </span>Sl<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>kei<span class=\"_ _3ca\"> </span>7 <span class=\"_ _342\"> </span>2<span class=\"_ _1\"></span>1,0<span class=\"_ _3ca\"> </span>21,0<span class=\"_ _3ca\"> </span>Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>lik<span class=\"_ _3ca\"> </span>8 <span class=\"_ _e6\"> </span>19,0<span class=\"_ _3ca\"> </span>19,0<span class=\"_ _3ca\"> </span>T\u00fcr<span class=\"_ _1\"></span>kei<span class=\"_ _3ca\"> </span>6 <span class=\"_ _30b\"> </span>30,0<span class=\"_ _3ca\"> </span>25,0<span class=\"_ _3ca\"> </span>Uk<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _343\"> </span>18,0<span class=\"_ _3ca\"> </span>18,0<span class=\"_ _3ca\"> </span>Ung<span class=\"_ _1\"></span>arn<span class=\"_ _1\"></span> <span class=\"_ _30b\"> </span>11,3<span class=\"_ _3ca\"> </span>11,3<span class=\"_ _3ca\"> </span>1 <span class=\"_ _10\"> </span>Der hier <span class=\"_ _d\"></span>angef\u00fchrte Steuersatz entspricht <span class=\"_ _d\"></span>einem Pauschalsteuersatz. Die <span class=\"_ _a\"></span>Besteuer<span class=\"_ _1\"></span>ung i<span class=\"_ _a\"></span>st a<span class=\"_ _1\"></span>bh\u00e4ngig von Sitz und T\u00e4tigkeit der <span class=\"_ _d\"></span>Gesellschaft zwisch<span class=\"_ _a\"></span>en 15,825<span class=\"fs26\"> <span class=\"_ _1\"></span></span>% <span class=\"_ _d\"></span>und 31,715<span class=\"fs26\"> </span>%. 2 <span class=\"_ _10\"> </span>Thesaurierte Gewi<span class=\"_ _d\"></span>nne von ans\u00e4ssigen <span class=\"_ _a\"></span>Gesel<span class=\"_ _1\"></span>lschaften unterli<span class=\"_ _d\"></span>egen grunds\u00e4tzlich nicht <span class=\"_ _d\"></span>der K\u00f6rperschaftsteuer. Gewinnaussch\u00fc<span class=\"_ _a\"></span>tt<span class=\"_ _1\"></span>ungen der Gesellschaften <span class=\"_ _a\"></span>werde<span class=\"_ _1\"></span>n zwischen 14,0<span class=\"fs26\"> </span>% u<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span> 20,0<span class=\"fs26\"> </span>% besteu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt. 3 <span class=\"_ _10\"> </span>Ab 1. J\u00e4nner 2023 un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>erliegen <span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>hesaurierte Gewinne <span class=\"_ _d\"></span>von ans\u00e4ssigen Gesellsch<span class=\"_ _a\"></span>af<span class=\"_ _1\"></span>ten grunds\u00e4tzlich nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> der K\u00f6rpersch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ftsteuer. <span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>as geplante Umsetzungsdatum wu<span class=\"_ _a\"></span>rde<span class=\"_ _1\"></span> vom 1. J\u00e4nn<span class=\"_ _d\"></span>er 2019 auf 1. J\u00e4nner <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>023 verschoben. 4 <span class=\"_ _10\"> </span>Thesaurierte Gewi<span class=\"_ _d\"></span>nne von ans\u00e4ssigen <span class=\"_ _a\"></span>Gesel<span class=\"_ _1\"></span>lschaften unterli<span class=\"_ _d\"></span>egen grunds\u00e4tzlich nicht <span class=\"_ _d\"></span>der K\u00f6rperschaftsteuer. Gewinnaussch\u00fc<span class=\"_ _a\"></span>tt<span class=\"_ _1\"></span>ungen der Gesellschaften <span class=\"_ _a\"></span>werde<span class=\"_ _1\"></span>n mi<span class=\"_ _d\"></span>t<span class=\"_ _1\"></span> 20,0<span class=\"fs26\"> </span>% b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>steuert. 5 <span class=\"_ _10\"> </span>Aufgrund ein<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> gesetzlichen \u00c4nderu<span class=\"_ _a\"></span>ng<span class=\"_ _1\"></span> ist ein<span class=\"_ _d\"></span>e etappenweise Senkung der K\u00f6rperschaftsteuer <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on 25,0<span class=\"fs26\"> </span>% <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf 24,0<span class=\"fs26\"> </span>% <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>m Jahr 2023 und in<span class=\"_ _a\"></span> e<span class=\"_ _1\"></span>inem n\u00e4chsten Schri<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>t auf 23,0<span class=\"fs26\"> </span>% im <span class=\"_ _a\"></span>J<span class=\"_ _1\"></span>ahr 2024 vorgesehen. 6 <span class=\"_ _10\"> </span>Im Jahr 2023 erfolgte eine <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rh\u00f6hu<span class=\"_ _d\"></span>ng des K\u00f6rperschaftsteuersatzes au<span class=\"_ _d\"></span>f 30,0<span class=\"fs26\"> </span>% f\u00fcr di<span class=\"_ _d\"></span>e laufende Besteuerung. 7 <span class=\"_ _10\"> </span>Der K\u00f6rperschaftsteuersatz betr\u00e4gt 21,0<span class=\"fs26\"> </span>%, <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ersicher<span class=\"_ _d\"></span>ungsun<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>rnehmen m\u00fcssen <span class=\"_ _a\"></span>je<span class=\"_ _1\"></span>doch zus\u00e4tzliche Steuerabgaben<span class=\"_ _a\"></span> entrichten, so dass f\u00fcr diese Gesell<span class=\"_ _a\"></span>sc<span class=\"_ _1\"></span>haften ein Steuersatz von 25,36<span class=\"fs26\"> </span>% gilt. 8 <span class=\"_ _10\"> </span>Aufgrund ein<span class=\"_ _a\"></span>es <span class=\"_ _1\"></span>neu verabschiedeten G<span class=\"_ _d\"></span>esetzes erfolgt eine etappen<span class=\"_ _a\"></span>weise Erh\u00f6<span class=\"_ _1\"></span>hun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span> der K\u00f6rperschaftsteuer<span class=\"_ _d\"></span> von 19,0<span class=\"fs26\"> </span>% au<span class=\"_ _a\"></span>f 21<span class=\"_ _1\"></span>,0<span class=\"fs26\"> </span>% <span class=\"_ _d\"></span>im Jahr 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "<div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs1982\">12.<span class=\"ff5b\"> </span>R<span class=\"_ _1\"></span>\u00dcCKSTEL<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>UNGE<span class=\"_ _a\"></span>N </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs1983\">D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> a<span class=\"_ _d\"></span>ng<span class=\"_ _a\"></span>ewa<span class=\"_ _2\"></span>ndt<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n B<span class=\"_ _a\"></span>il<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>zi<span class=\"_ _a\"></span>eru<span class=\"_ _2\"></span>ngs<span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>u<span class=\"_ _a\"></span>nd <span class=\"_ _a\"></span>Be<span class=\"_ _a\"></span>wer<span class=\"_ _2\"></span>tu<span class=\"_ _a\"></span>ng<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>tho<span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span> i<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>nga<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span> 2<span class=\"_ _a\"></span>5.<span class=\"_ _a\"></span>11<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>R\u00fcc<span class=\"_ _a\"></span>ks<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>ll<span class=\"_ _a\"></span>ung<span class=\"_ _2\"></span>en <span class=\"_ _a\"></span>ab<span class=\"_ _a\"></span> S<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>1<span class=\"_ _a\"></span>79<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>arg<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>eg<span class=\"_ _2\"></span>t.<span class=\"_ _a\"></span> </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1985\">Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _d8\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1986\">31.12.20<span class=\"_ _1\"></span>22 </div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1987\">angepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1988\"><div class=\"t m1 x0 h5f yc6c ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1989\">R\u00fcck<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>nsi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n u<span class=\"_ _1\"></span>nd \u00e4<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>nlic<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rpf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _12b\"> </span>340.<span class=\"_ _1\"></span>708<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs198a\">312.929<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs198b\">R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rp<span class=\"_ _1\"></span>fli<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _344\"> </span>236.499<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs198c\">213.054<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs198d\">R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> Abf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rpfl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chtu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _256\"> </span>104.209<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs198e\">99.875<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs198f\">R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>nst<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e L<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>tne<span class=\"_ _1\"></span>hm<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>:in<span class=\"_ _1\"></span>nen<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>71.853<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1990\">59.550<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1991\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ellun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _325\"> </span>336.059<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1992\">297.400<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1993\">Summe <span class=\"_ _267\"> </span>748.620<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1994\">669.879<span class=\"_ _3ca\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "12.<span class=\"ff5b\"> </span>R<span class=\"_ _1\"></span>\u00dcCKSTEL<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>UNGE<span class=\"_ _a\"></span>N D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> a<span class=\"_ _d\"></span>ng<span class=\"_ _a\"></span>ewa<span class=\"_ _2\"></span>ndt<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n B<span class=\"_ _a\"></span>il<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>zi<span class=\"_ _a\"></span>eru<span class=\"_ _2\"></span>ngs<span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>u<span class=\"_ _a\"></span>nd <span class=\"_ _a\"></span>Be<span class=\"_ _a\"></span>wer<span class=\"_ _2\"></span>tu<span class=\"_ _a\"></span>ng<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>tho<span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span> i<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>nga<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span> 2<span class=\"_ _a\"></span>5.<span class=\"_ _a\"></span>11<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>R\u00fcc<span class=\"_ _a\"></span>ks<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>ll<span class=\"_ _a\"></span>ung<span class=\"_ _2\"></span>en <span class=\"_ _a\"></span>ab<span class=\"_ _a\"></span> S<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>1<span class=\"_ _a\"></span>79<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>arg<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>eg<span class=\"_ _2\"></span>t.<span class=\"_ _a\"></span> Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _d8\"> </span><span class=\"fs1c\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>R\u00fcck<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> Pe<span class=\"_ _1\"></span>nsi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n u<span class=\"_ _1\"></span>nd \u00e4<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>nlic<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rpf<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _12b\"> </span>340.<span class=\"_ _1\"></span>708<span class=\"_ _3ca\"> </span>312.929<span class=\"_ _3ca\"> </span>R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rp<span class=\"_ _1\"></span>fli<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _344\"> </span>236.499<span class=\"_ _3ca\"> </span>213.054<span class=\"_ _3ca\"> </span>R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span> Abf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rpfl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chtu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _256\"> </span>104.209<span class=\"_ _3ca\"> </span>99.875<span class=\"_ _3ca\"> </span>R\u00fcc<span class=\"_ _1\"></span>kst<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>nst<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e L<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>tne<span class=\"_ _1\"></span>hm<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>:in<span class=\"_ _1\"></span>nen<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>71.853<span class=\"_ _3ca\"> </span>59.550<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ellun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _325\"> </span>336.059<span class=\"_ _3ca\"> </span>297.400<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _267\"> </span>748.620<span class=\"_ _3ca\"> </span>669.879<span class=\"_ _3ca\"> </span>Personala<span class=\"_ _1\"></span>ufwand <span class=\"_ _27d\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>L\u00f6h<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>eh\u00e4<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _34c\"> </span>823.528<span class=\"_ _3ca\"> </span>697.878<span class=\"_ _3ca\"> </span>Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>igung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>eist<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>bet<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ebl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>rge<span class=\"_ _1\"></span>ka<span class=\"_ _1\"></span>ssen<span class=\"_ _1\"></span> <span class=\"_ _34d\"> </span>7.320<span class=\"_ _3ca\"> </span>7.218<span class=\"_ _3ca\"> </span>Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>rso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _34e\"> </span>10.750<span class=\"_ _3ca\"> </span>16.898<span class=\"_ _3ca\"> </span>Ges<span class=\"_ _1\"></span>etz<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>vorg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ebe<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ozi<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>Abg<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ichtb<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _110\"> </span>207.656<span class=\"_ _3ca\"> </span>190.633<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Soz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _34f\"> </span>29.344<span class=\"_ _3ca\"> </span>27.893<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>1.078.59<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>940.520<span class=\"_ _3ca\"> </span>Au\u00df<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dien<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>t <span class=\"_ _350\"> </span>458.997<span class=\"_ _3ca\"> </span>412.233<span class=\"_ _3ca\"> </span>Inn<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span> <span class=\"_ _316\"> </span>619.601<span class=\"_ _3ca\"> </span>528.287<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "13.<span class=\"_ _7\"> </span>IMMA<span class=\"_ _2\"></span>TERIELLE <span class=\"_ _a\"></span>VERM\u00d6<span class=\"_ _d\"></span>GENSWER<span class=\"_ _a\"></span>TE<span class=\"_ _3ca\"> </span>Die <span class=\"_ _a\"></span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Bilanzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>Bewertu<span class=\"_ _d\"></span>ngsmethod<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>sind i<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>er A<span class=\"_ _a\"></span>nhanga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gabe <span class=\"_ _a\"></span>25.6.<span class=\"_ _a\"></span> Imma<span class=\"_ _a\"></span>terielle <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>te ab Seite 1<span class=\"_ _a\"></span>72 dargel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt.<span class=\"_ _a\"></span> Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _dd\"> </span><span class=\"fs7\">31.12<span class=\"_ _1\"></span>.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Erw<span class=\"_ _1\"></span>orb<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>oftw<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _345\"> </span>476.139<span class=\"_ _3ca\"> </span>446.118<span class=\"_ _3ca\"> </span>\u00dcbr<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>mma<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>erie<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _346\"> </span>114.222<span class=\"_ _3ca\"> </span>139.682<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _347\"> </span>590.361<span class=\"_ _3ca\"> </span>585.800<span class=\"_ _3ca\"> </span>13.1.<span class=\"ff5b\"> </span>E<span class=\"_ _d\"></span>rworbene Softw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>re Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2f4\"> </span>940.268<span class=\"_ _3ca\"> </span>1.441.53<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>jah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>-49<span class=\"_ _1\"></span>4.150<span class=\"_ _65\"> </span><span class=\"fc9\">-1.05<span class=\"_ _1\"></span>3.168<span class=\"_ _3ca\"> </span></span>Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>446.1<span class=\"_ _1\"></span>18<span class=\"_ _3ca\"> </span>388.363<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _300\"> </span>56<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>-160<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>-3<span class=\"_ _1\"></span>61<span class=\"_ _1ac\"> </span><span class=\"fc9\">-5.<span class=\"_ _1\"></span>179<span class=\"_ _3ca\"> </span></span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _287\"> </span>120.4<span class=\"_ _1\"></span>81<span class=\"_ _3ca\"> </span>124.339<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _305\"> </span>-3<span class=\"_ _1\"></span>.328<span class=\"_ _e0\"> </span><span class=\"fc9\">-5.953<span class=\"_ _3ca\"> </span></span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _22b\"> </span>0<span class=\"_ _3ca\"> </span>23.967<span class=\"_ _3ca\"> </span>Pl<span class=\"_ _1\"></span>anm<span class=\"_ _1\"></span>\u00e4\u00dfi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _306\"> </span>-8<span class=\"_ _1\"></span>0.498<span class=\"_ _219\"> </span><span class=\"fc9\">-79.2<span class=\"_ _1\"></span>59<span class=\"_ _3ca\"> </span></span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _311\"> </span>-6.835<span class=\"_ _d5\"> </span><span class=\"fc9\">0<span class=\"_ _3ca\"> </span></span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _318\"> </span>4<span class=\"_ _1\"></span>76.139<span class=\"_ _3ca\"> </span>446.118<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _312\"> </span>572.715<span class=\"_ _3ca\"> </span>494.150<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _301\"> </span>1.048.85<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>940.268<span class=\"_ _3ca\"> </span>Die W<span class=\"_ _a\"></span>ertminder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n sind auf nic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> m<span class=\"_ _a\"></span>ehr genut<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>te So<span class=\"_ _a\"></span>ftwar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>paket<span class=\"_ _a\"></span>e in Rum\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und Pole<span class=\"_ _a\"></span>n zur\u00fcckz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en. 13.2.<span class=\"ff5b\"> </span>\u00dcbrig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> immateriell<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>Verm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte Entwickl<span class=\"_ _1\"></span>ung <span class=\"_ _228\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ans<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>oste<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2f4\"> </span>319.274<span class=\"_ _3ca\"> </span>221.042<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>jah<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span> <span class=\"_ _1cc\"> </span>-17<span class=\"_ _1\"></span>9.592<span class=\"_ _6e\"> </span><span class=\"fc9\">-140.118<span class=\"_ _3ca\"> </span></span>Buc<span class=\"_ _1\"></span>hwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>31.<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rja<span class=\"_ _1\"></span>hr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s = B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>139.6<span class=\"_ _1\"></span>82<span class=\"_ _3ca\"> </span>80.924<span class=\"_ _3ca\"> </span>W\u00e4h<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _348\"> </span>5<span class=\"_ _3ca\"> </span>1.055<span class=\"_ _3ca\"> </span>Umg<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2b7\"> </span>-6<span class=\"_ _1\"></span>56<span class=\"_ _1a1\"> </span><span class=\"fc9\">279<span class=\"_ _3ca\"> </span></span>Zug<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _285\"> </span>1<span class=\"_ _1\"></span>6.506<span class=\"_ _3ca\"> </span>93.221<span class=\"_ _3ca\"> </span>Abg<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>ge <span class=\"_ _310\"> </span>-234<span class=\"_ _95\"> </span><span class=\"fc9\">-270<span class=\"_ _3ca\"> </span></span>Ver<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>idie<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>eis<span class=\"_ _1\"></span> <span class=\"_ _22b\"> </span>0<span class=\"_ _3ca\"> </span>7.941<span class=\"_ _3ca\"> </span>Pl<span class=\"_ _1\"></span>anm<span class=\"_ _1\"></span>\u00e4\u00dfi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> Abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>bun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _306\"> </span>-2<span class=\"_ _1\"></span>0.254<span class=\"_ _219\"> </span><span class=\"fc9\">-21.7<span class=\"_ _1\"></span>61<span class=\"_ _3ca\"> </span></span>We<span class=\"_ _1\"></span>rtmin<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _300\"> </span>-20.827<span class=\"_ _219\"> </span><span class=\"fc9\">-2<span class=\"_ _1\"></span>1.707<span class=\"_ _3ca\"> </span></span>Buchwert z<span class=\"_ _1\"></span>um 31.12.<span class=\"_ _1\"></span> <span class=\"_ _318\"> </span>1<span class=\"_ _1\"></span>14.222<span class=\"_ _3ca\"> </span>139.682<span class=\"_ _3ca\"> </span>Kumu<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rte B<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>1.1<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> <span class=\"_ _312\"> </span>219.960<span class=\"_ _3ca\"> </span>179.592<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>aff<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>sk<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>n <span class=\"_ _83\"> </span>334.1<span class=\"_ _1\"></span>82<span class=\"_ _3ca\"> </span>319.274<span class=\"_ _3ca\"> </span>Die W<span class=\"_ _a\"></span>ertminder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n des Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s \u00dcb<span class=\"_ _a\"></span>rige imma<span class=\"_ _a\"></span>terielle <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>m\u00f6genswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> be<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ref<span class=\"_ _a\"></span>fen im<span class=\"_ _a\"></span> Gesch\u00e4f<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>sja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r di<span class=\"_ _a\"></span>e Kundenst\u00f6<span class=\"_ _a\"></span>cke der Alfa <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>Ung<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>n) <span class=\"_ _1\"></span>(TEUR 2.66<span class=\"_ _a\"></span>1)<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Ass<span class=\"_ _a\"></span>et <span class=\"_ _3\"></span>Ma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>Unga<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>TEU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 8.38<span class=\"_ _a\"></span>8)<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nali<span class=\"_ _d\"></span>fe <span class=\"_ _3\"></span>(T<span class=\"_ _5b\"></span>\u00fc<span class=\"_ _1\"></span>rkei) <span class=\"_ _1\"></span>(TEUR 9.<span class=\"_ _d\"></span>778).<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Im V<span class=\"_ _a\"></span>orjahr <span class=\"_ _11\"> </span>betraf<span class=\"_ _d\"></span>en <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>W<span class=\"_ _d\"></span>ertmin<span class=\"_ _a\"></span>derungen <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Kund<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>t\u00f6cke <span class=\"_ _f\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Alf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>(Ungarn) <span class=\"_ _11\"> </span>(TEUR 14<span class=\"_ _a\"></span>.666) <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Viennalif<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>(T<span class=\"_ _4\"></span>\u00fcrkei) (TEUR 3.041<span class=\"_ _a\"></span>) sowie di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> M<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Asi<span class=\"_ _a\"></span>rom (T<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>UR 4.00<span class=\"_ _a\"></span>0).<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "<div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs19ec\">15.<span class=\"_ _7\"> </span>AR<span class=\"_ _a\"></span>T D<span class=\"_ _1\"></span>ER <span class=\"_ _a\"></span>AUF<span class=\"_ _a\"></span>W<span class=\"_ _1\"></span>EN<span class=\"_ _d\"></span>DUNGEN UN<span class=\"_ _d\"></span>D DET<span class=\"_ _a\"></span>AI<span class=\"_ _d\"></span>LS <span class=\"_ _a\"></span>ANDERE ER<span class=\"_ _a\"></span>TR\u00c4G<span class=\"_ _1\"></span>E<span class=\"_ _a\"></span> UND <span class=\"_ _a\"></span>AUFWENDUNGEN<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs19ed\">15.1.<span class=\"ff5b\"> </span>Allgem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ine Inf<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>rmation </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19ee\">Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>ilan<span class=\"_ _d\"></span>zierungs- <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vorsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rifte<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>IFRS 17 <span class=\"_ _3\"></span>sind <span class=\"_ _e\"></span>Aufwend<span class=\"_ _a\"></span>ungen, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19ef\">direkt<span class=\"_ _a\"></span>  z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>denbar <span class=\"_ _10\"> </span>sind, <span class=\"_ _12\"> </span>im<span class=\"_ _d\"></span> <span class=\"_ _10\"> </span>V<span class=\"_ _d\"></span>ersic<span class=\"_ _a\"></span>herungstec<span class=\"_ _a\"></span>hnisches <span class=\"_ _10\"> </span>E<span class=\"_ _1\"></span>rg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>bnis<span class=\"_ _a\"></span>  e<span class=\"_ _d\"></span>nthalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _12\"> </span>All<span class=\"_ _a\"></span>gemeine <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erwaltu<span class=\"_ _d\"></span>ngsauf<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19f0\">keinen V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>en dir<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t zuorde<span class=\"_ _a\"></span>nbar und w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en im Pos<span class=\"_ _d\"></span>ten A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ere A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _a\"></span>endunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt. <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19f1\">Die <span class=\"_ _a\"></span>unter I<span class=\"_ _a\"></span>FR<span class=\"_ _1\"></span>S 17 <span class=\"_ _2\"></span>ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Aufwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ungen <span class=\"_ _a\"></span>belaufen <span class=\"_ _2\"></span>sich in <span class=\"_ _d\"></span>der <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>kt<span class=\"_ _d\"></span>uell<span class=\"_ _d\"></span>en P<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>e a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>TEUR 3.677.78<span class=\"_ _d\"></span>3. <span class=\"_ _a\"></span>Abgese<span class=\"_ _a\"></span>hen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19f2\">von <span class=\"_ _10\"> </span>Person<span class=\"_ _d\"></span>alaufw<span class=\"_ _a\"></span>endungen <span class=\"_ _10\"> </span>stammt <span class=\"_ _11\"> </span>ein <span class=\"_ _10\"> </span>wesentli<span class=\"_ _a\"></span>cher <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span>us <span class=\"_ _10\"> </span>beza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lten <span class=\"_ _10\"> </span>Pro<span class=\"_ _a\"></span>visionen, <span class=\"_ _11\"> </span>IT<span class=\"_ _4\"></span>-Aufw<span class=\"_ _a\"></span>endunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _10\"> </span>Steuern <span class=\"_ _10\"> </span>in </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19f3\">Zusamm<span class=\"_ _d\"></span>enha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g mi<span class=\"_ _a\"></span>t V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l\u00fcsse<span class=\"_ _d\"></span>n u<span class=\"_ _d\"></span>nd planm<span class=\"_ _a\"></span>\u00e4\u00dfigen Absc<span class=\"_ _a\"></span>hreib<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en. </div><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs19f4\">15.2.<span class=\"ff5b\"> </span>P<span class=\"_ _a\"></span>erso<span class=\"_ _1\"></span>nalauf<span class=\"_ _a\"></span>wand </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs19f5\">Personalstan<span class=\"_ _1\"></span>d <span class=\"_ _d1\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs19f6\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"c w32 h2d gs19f7\"><div class=\"t m1 x0 h2e y1e4 ff5a fs7 fc6 sc0 ls4 ws0\">Anz<span class=\"_ _1\"></span>ahl<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19f8\">Au\u00df<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dien<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>t <span class=\"_ _2f6\"> </span>15.0<span class=\"_ _1\"></span>47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19f9\">14.797<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs19fa\">Inn<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span> <span class=\"_ _34b\"> </span>14.358<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs19fb\">14.035<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs19fc\">Summe <span class=\"_ _1e9\"> </span>29.405<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs19fd\">28.832<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19fe\">Der ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>geb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne Pe<span class=\"_ _a\"></span>rsonalst<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd i<span class=\"_ _a\"></span>st ein<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>urchs<span class=\"_ _a\"></span>chn<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>tswert au<span class=\"_ _a\"></span>f Basis Full-Time E<span class=\"_ _a\"></span>qu<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>alent.<span class=\"_ _a\"></span> </div>1<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1a00\">Personala<span class=\"_ _1\"></span>ufwand <span class=\"_ _27d\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1a01\">2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1a02\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a03\">L\u00f6h<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>eh\u00e4<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _34c\"> </span>823.528<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1a04\">697.878<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a05\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>igung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>eist<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>bet<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ebl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>rge<span class=\"_ _1\"></span>ka<span class=\"_ _1\"></span>ssen<span class=\"_ _1\"></span> <span class=\"_ _34d\"> </span>7.320<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1a06\">7.218<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a07\">Aufw<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>rso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _34e\"> </span>10.750<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1a08\">16.898<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a09\">Ges<span class=\"_ _1\"></span>etz<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>vorg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ebe<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ozi<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>Abg<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>endun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sow<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ichtb<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> <span class=\"_ _110\"> </span>207.656<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1a0a\">190.633<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a0b\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> Soz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ufw<span class=\"_ _1\"></span>endu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _34f\"> </span>29.344<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1a0c\">27.893<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a0d\">Summe <span class=\"_ _2c1\"> </span>1.078.59<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1a0e\">940.520<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a0f\">Au\u00df<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dien<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>t <span class=\"_ _350\"> </span>458.997<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1a10\">412.233<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a11\">Inn<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span> <span class=\"_ _316\"> </span>619.601<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1a12\">528.287<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h19 ff58 fsc fc5 sc0 ls4 ws0 gs1a13\">15.3.<span class=\"ff5b\"> </span>An<span class=\"_ _d\"></span>dere Ertr\u00e4ge und <span class=\"_ _2\"></span>Aufwendungen </div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a14\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1a15\">2022<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1a16\"><div class=\"t m2 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a17\">An<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1e7\"> </span>303.93<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1a18\">273.780<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a19\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>We<span class=\"_ _1\"></span>chs<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ku<span class=\"_ _1\"></span>rsg<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>nne<span class=\"_ _1\"></span> <span class=\"_ _d0\"> </span>82<span class=\"_ _1\"></span>.414<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1a1a\">43.847<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a1b\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>leis<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sum<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>tze<span class=\"_ _1\"></span> <span class=\"_ _130\"> </span>122.185<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1a1c\">91.549<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1a1d\">An<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>unge<span class=\"_ _1\"></span>n <span class=\"_ _325\"> </span>-82<span class=\"_ _1\"></span>1.804<span class=\"_ _7c\"> </span><span class=\"fc9\">-68<span class=\"_ _1\"></span>0.457<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a1e\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>lge<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>e Ve<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>altu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>aufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>17<span class=\"_ _1\"></span> <span class=\"_ _351\"> </span>-512.564<span class=\"_ _6e\"> </span><span class=\"fc9\">-468.706<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a1f\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>We<span class=\"_ _1\"></span>chs<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ku<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te <span class=\"_ _2c3\"> </span>-87.797<span class=\"_ _219\"> </span><span class=\"fc9\">-39.6<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a20\">da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht m<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ren <span class=\"_ _1\"></span>Pos<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em.<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>29<span class=\"_ _1\"></span> <span class=\"_ _24b\"> </span>-3<span class=\"_ _1\"></span>1.547<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1a21\">da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s S<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>te I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2dc\"> </span>-13.388<span class=\"_ _219\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1a22\">Sowohl <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _a\"></span>Anstieg <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>allgemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erwaltu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>IF<span class=\"_ _1\"></span>RS 17 <span class=\"_ _2\"></span>als <span class=\"_ _a\"></span>auch <span class=\"_ _2\"></span>jener <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>sonstigen <span class=\"_ _a\"></span>Diens<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>leis<span class=\"_ _d\"></span>tungs<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ms\u00e4<span class=\"_ _a\"></span>tze </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1a23\">ist auf ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>hsenes Ges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4fts<span class=\"_ _a\"></span>volumen z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r\u00fcc<span class=\"_ _d\"></span>kzuf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "15.<span class=\"_ _7\"> </span>AR<span class=\"_ _a\"></span>T D<span class=\"_ _1\"></span>ER <span class=\"_ _a\"></span>AUF<span class=\"_ _a\"></span>W<span class=\"_ _1\"></span>EN<span class=\"_ _d\"></span>DUNGEN UN<span class=\"_ _d\"></span>D DET<span class=\"_ _a\"></span>AI<span class=\"_ _d\"></span>LS <span class=\"_ _a\"></span>ANDERE ER<span class=\"_ _a\"></span>TR\u00c4G<span class=\"_ _1\"></span>E<span class=\"_ _a\"></span> UND <span class=\"_ _a\"></span>AUFWENDUNGEN<span class=\"_ _3ca\"> </span>15.1.<span class=\"ff5b\"> </span>Allgem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ine Inf<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>rmation Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>ilan<span class=\"_ _d\"></span>zierungs- <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vorsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rifte<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>IFRS 17 <span class=\"_ _3\"></span>sind <span class=\"_ _e\"></span>Aufwend<span class=\"_ _a\"></span>ungen, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen<span class=\"_ _a\"></span> direkt<span class=\"_ _a\"></span>  z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>denbar <span class=\"_ _10\"> </span>sind, <span class=\"_ _12\"> </span>im<span class=\"_ _d\"></span> <span class=\"_ _10\"> </span>V<span class=\"_ _d\"></span>ersic<span class=\"_ _a\"></span>herungstec<span class=\"_ _a\"></span>hnisches <span class=\"_ _10\"> </span>E<span class=\"_ _1\"></span>rg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>bnis<span class=\"_ _a\"></span>  e<span class=\"_ _d\"></span>nthalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _12\"> </span>All<span class=\"_ _a\"></span>gemeine <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erwaltu<span class=\"_ _d\"></span>ngsauf<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span> keinen V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>en dir<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t zuorde<span class=\"_ _a\"></span>nbar und w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en im Pos<span class=\"_ _d\"></span>ten A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ere A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _a\"></span>endunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "15.2.<span class=\"ff5b\"> </span>P<span class=\"_ _a\"></span>erso<span class=\"_ _1\"></span>nalauf<span class=\"_ _a\"></span>wand Personalstan<span class=\"_ _1\"></span>d <span class=\"_ _d1\"> </span><span class=\"fs7\">31.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>Anz<span class=\"_ _1\"></span>ahl<span class=\"_ _3ca\"> </span>Au\u00df<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dien<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>t <span class=\"_ _2f6\"> </span>15.0<span class=\"_ _1\"></span>47<span class=\"_ _3ca\"> </span>14.797<span class=\"_ _3ca\"> </span>Inn<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span> <span class=\"_ _34b\"> </span>14.358<span class=\"_ _3ca\"> </span>14.035<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _1e9\"> </span>29.405<span class=\"_ _3ca\"> </span>28.832<span class=\"_ _3ca\"> </span>Der ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>geb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne Pe<span class=\"_ _a\"></span>rsonalst<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd i<span class=\"_ _a\"></span>st ein<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>urchs<span class=\"_ _a\"></span>chn<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>tswert au<span class=\"_ _a\"></span>f Basis Full-Time E<span class=\"_ _a\"></span>qu<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>alent.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "15.3.<span class=\"ff5b\"> </span>An<span class=\"_ _d\"></span>dere Ertr\u00e4ge und <span class=\"_ _2\"></span>Aufwendungen 2023<span class=\"_ _3ca\"> </span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1e7\"> </span>303.93<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>273.780<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>We<span class=\"_ _1\"></span>chs<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ku<span class=\"_ _1\"></span>rsg<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>nne<span class=\"_ _1\"></span> <span class=\"_ _d0\"> </span>82<span class=\"_ _1\"></span>.414<span class=\"_ _3ca\"> </span>43.847<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>leis<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sum<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>tze<span class=\"_ _1\"></span> <span class=\"_ _130\"> </span>122.185<span class=\"_ _3ca\"> </span>91.549<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>unge<span class=\"_ _1\"></span>n <span class=\"_ _325\"> </span>-82<span class=\"_ _1\"></span>1.804<span class=\"_ _7c\"> </span><span class=\"fc9\">-68<span class=\"_ _1\"></span>0.457<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>lge<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>e Ve<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>altu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>aufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>17<span class=\"_ _1\"></span> <span class=\"_ _351\"> </span>-512.564<span class=\"_ _6e\"> </span><span class=\"fc9\">-468.706<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>We<span class=\"_ _1\"></span>chs<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ku<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te <span class=\"_ _2c3\"> </span>-87.797<span class=\"_ _219\"> </span><span class=\"fc9\">-39.6<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht m<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ren <span class=\"_ _1\"></span>Pos<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em.<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>29<span class=\"_ _1\"></span> <span class=\"_ _24b\"> </span>-3<span class=\"_ _1\"></span>1.547<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s S<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>te I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2dc\"> </span>-13.388<span class=\"_ _219\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>Sowohl <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _a\"></span>Anstieg <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>allgemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erwaltu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>IF<span class=\"_ _1\"></span>RS 17 <span class=\"_ _2\"></span>als <span class=\"_ _a\"></span>auch <span class=\"_ _2\"></span>jener <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>sonstigen <span class=\"_ _a\"></span>Diens<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>leis<span class=\"_ _d\"></span>tungs<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ms\u00e4<span class=\"_ _a\"></span>tze ist auf ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>hsenes Ges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4fts<span class=\"_ _a\"></span>volumen z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r\u00fcc<span class=\"_ _d\"></span>kzuf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "15.3.<span class=\"ff5b\"> </span>An<span class=\"_ _d\"></span>dere Ertr\u00e4ge und <span class=\"_ _2\"></span>Aufwendungen 2023<span class=\"_ _3ca\"> </span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1e7\"> </span>303.93<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>273.780<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>We<span class=\"_ _1\"></span>chs<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ku<span class=\"_ _1\"></span>rsg<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>nne<span class=\"_ _1\"></span> <span class=\"_ _d0\"> </span>82<span class=\"_ _1\"></span>.414<span class=\"_ _3ca\"> </span>43.847<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>leis<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sum<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>tze<span class=\"_ _1\"></span> <span class=\"_ _130\"> </span>122.185<span class=\"_ _3ca\"> </span>91.549<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>unge<span class=\"_ _1\"></span>n <span class=\"_ _325\"> </span>-82<span class=\"_ _1\"></span>1.804<span class=\"_ _7c\"> </span><span class=\"fc9\">-68<span class=\"_ _1\"></span>0.457<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>lge<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>e Ve<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>altu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>aufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>17<span class=\"_ _1\"></span> <span class=\"_ _351\"> </span>-512.564<span class=\"_ _6e\"> </span><span class=\"fc9\">-468.706<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>We<span class=\"_ _1\"></span>chs<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ku<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te <span class=\"_ _2c3\"> </span>-87.797<span class=\"_ _219\"> </span><span class=\"fc9\">-39.6<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht m<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ren <span class=\"_ _1\"></span>Pos<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em.<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>29<span class=\"_ _1\"></span> <span class=\"_ _24b\"> </span>-3<span class=\"_ _1\"></span>1.547<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s S<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>te I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2dc\"> </span>-13.388<span class=\"_ _219\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>Sowohl <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _a\"></span>Anstieg <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>allgemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erwaltu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>IF<span class=\"_ _1\"></span>RS 17 <span class=\"_ _2\"></span>als <span class=\"_ _a\"></span>auch <span class=\"_ _2\"></span>jener <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>sonstigen <span class=\"_ _a\"></span>Diens<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>leis<span class=\"_ _d\"></span>tungs<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ms\u00e4<span class=\"_ _a\"></span>tze ist auf ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>hsenes Ges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4fts<span class=\"_ _a\"></span>volumen z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r\u00fcc<span class=\"_ _d\"></span>kzuf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "15.3.<span class=\"ff5b\"> </span>An<span class=\"_ _d\"></span>dere Ertr\u00e4ge und <span class=\"_ _2\"></span>Aufwendungen 2023<span class=\"_ _3ca\"> </span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1e7\"> </span>303.93<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>273.780<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>We<span class=\"_ _1\"></span>chs<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ku<span class=\"_ _1\"></span>rsg<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>nne<span class=\"_ _1\"></span> <span class=\"_ _d0\"> </span>82<span class=\"_ _1\"></span>.414<span class=\"_ _3ca\"> </span>43.847<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>leis<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sum<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>tze<span class=\"_ _1\"></span> <span class=\"_ _130\"> </span>122.185<span class=\"_ _3ca\"> </span>91.549<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>unge<span class=\"_ _1\"></span>n <span class=\"_ _325\"> </span>-82<span class=\"_ _1\"></span>1.804<span class=\"_ _7c\"> </span><span class=\"fc9\">-68<span class=\"_ _1\"></span>0.457<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>lge<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>e Ve<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>altu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>aufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>17<span class=\"_ _1\"></span> <span class=\"_ _351\"> </span>-512.564<span class=\"_ _6e\"> </span><span class=\"fc9\">-468.706<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>We<span class=\"_ _1\"></span>chs<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ku<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te <span class=\"_ _2c3\"> </span>-87.797<span class=\"_ _219\"> </span><span class=\"fc9\">-39.6<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht m<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ren <span class=\"_ _1\"></span>Pos<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em.<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>29<span class=\"_ _1\"></span> <span class=\"_ _24b\"> </span>-3<span class=\"_ _1\"></span>1.547<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s S<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>te I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2dc\"> </span>-13.388<span class=\"_ _219\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>Sowohl <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _a\"></span>Anstieg <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>allgemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erwaltu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>IF<span class=\"_ _1\"></span>RS 17 <span class=\"_ _2\"></span>als <span class=\"_ _a\"></span>auch <span class=\"_ _2\"></span>jener <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>sonstigen <span class=\"_ _a\"></span>Diens<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>leis<span class=\"_ _d\"></span>tungs<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ms\u00e4<span class=\"_ _a\"></span>tze ist auf ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>hsenes Ges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4fts<span class=\"_ _a\"></span>volumen z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r\u00fcc<span class=\"_ _d\"></span>kzuf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "15.3.<span class=\"ff5b\"> </span>An<span class=\"_ _d\"></span>dere Ertr\u00e4ge und <span class=\"_ _2\"></span>Aufwendungen 2023<span class=\"_ _3ca\"> </span>2022<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ertr<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1e7\"> </span>303.93<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>273.780<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>We<span class=\"_ _1\"></span>chs<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ku<span class=\"_ _1\"></span>rsg<span class=\"_ _1\"></span>ewi<span class=\"_ _1\"></span>nne<span class=\"_ _1\"></span> <span class=\"_ _d0\"> </span>82<span class=\"_ _1\"></span>.414<span class=\"_ _3ca\"> </span>43.847<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>leis<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sum<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _1\"></span>tze<span class=\"_ _1\"></span> <span class=\"_ _130\"> </span>122.185<span class=\"_ _3ca\"> </span>91.549<span class=\"_ _3ca\"> </span>An<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>uf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>unge<span class=\"_ _1\"></span>n <span class=\"_ _325\"> </span>-82<span class=\"_ _1\"></span>1.804<span class=\"_ _7c\"> </span><span class=\"fc9\">-68<span class=\"_ _1\"></span>0.457<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>lge<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>e Ve<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>altu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>aufw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>17<span class=\"_ _1\"></span> <span class=\"_ _351\"> </span>-512.564<span class=\"_ _6e\"> </span><span class=\"fc9\">-468.706<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>We<span class=\"_ _1\"></span>chs<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ku<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>te <span class=\"_ _2c3\"> </span>-87.797<span class=\"_ _219\"> </span><span class=\"fc9\">-39.6<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span></span>da<span class=\"_ _1\"></span>von A<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>s n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cht m<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ren <span class=\"_ _1\"></span>Pos<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>em.<span class=\"_ _1\"></span> IA<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>29<span class=\"_ _1\"></span> <span class=\"_ _24b\"> </span>-3<span class=\"_ _1\"></span>1.547<span class=\"_ _3ca\"> </span>da<span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Erg<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is au<span class=\"_ _1\"></span>s S<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>te I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2dc\"> </span>-13.388<span class=\"_ _219\"> </span><span class=\"fc9\">-10<span class=\"_ _1\"></span>.526<span class=\"_ _3ca\"> </span></span>Sowohl <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _a\"></span>Anstieg <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>allgemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erwaltu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>IF<span class=\"_ _1\"></span>RS 17 <span class=\"_ _2\"></span>als <span class=\"_ _a\"></span>auch <span class=\"_ _2\"></span>jener <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>sonstigen <span class=\"_ _a\"></span>Diens<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>leis<span class=\"_ _d\"></span>tungs<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ms\u00e4<span class=\"_ _a\"></span>tze ist auf ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>hsenes Ges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4fts<span class=\"_ _a\"></span>volumen z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r\u00fcc<span class=\"_ _d\"></span>kzuf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "16.<span class=\"_ _7\"> </span>BEME<span class=\"_ _a\"></span>SSUNG DES BEIZULEGE<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>DEN ZEITWE<span class=\"_ _a\"></span>RTS<span class=\"_ _3ca\"> </span>Die <span class=\"_ _11\"> </span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dte<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>B<span class=\"_ _1\"></span>il<span class=\"_ _a\"></span>anzierungs- <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>Bewer<span class=\"_ _d\"></span>tungsme<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _10\"> </span>sind <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>An<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>anga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be <span class=\"_ _11\"> </span>25.9.<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Bemess<span class=\"_ _a\"></span>ung <span class=\"_ _10\"> </span>des <span class=\"_ _11\"> </span>beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>legende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itwerts <span class=\"_ _a\"></span>ab Seite 173 <span class=\"_ _a\"></span>dargelegt.<span class=\"_ _a\"></span> 16.1.<span class=\"ff5b\"> </span>Beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nder Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _d\"></span>ert und Buchw<span class=\"_ _d\"></span>erte von Fin<span class=\"_ _a\"></span>anzinstru<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Kapitalanlagen Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>37.<span class=\"_ _1\"></span>990.239<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.241.37<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>3.268.01<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>37.969.1<span class=\"_ _1\"></span>67<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>6.112.59<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>3.135.87<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.145.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.716.436<span class=\"_ _3ca\"> </span>406.366<span class=\"_ _3ca\"> </span>848.137<span class=\"_ _3ca\"> </span>461.933<span class=\"_ _3ca\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>174.035<span class=\"_ _3ca\"> </span>5.361.04<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.251.94<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>561.042<span class=\"_ _3ca\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>19.043<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.679<span class=\"_ _3ca\"> </span>17.364<span class=\"_ _3ca\"> </span>19.043<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>450.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span>345.186<span class=\"_ _3ca\"> </span>31.829<span class=\"_ _3ca\"> </span>73.060<span class=\"_ _3ca\"> </span>450.075<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>30.116<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>4.028<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.282<span class=\"_ _3ca\"> </span>1.746<span class=\"_ _3ca\"> </span>4.028<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.963.320<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>1.004.63<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>1.488.75<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>2.942.24<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>742<span class=\"_ _1\"></span>.306<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>594.559<span class=\"_ _3ca\"> </span>127.842<span class=\"_ _3ca\"> </span>722.401<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>978.491<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>410.078<span class=\"_ _3ca\"> </span>97.406<span class=\"_ _3ca\"> </span>956.342<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.2<span class=\"_ _1\"></span>42.523<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>3<span class=\"_ _1\"></span>99.293<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>364.354<span class=\"_ _3ca\"> </span>399.293<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>38.259<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>3.320<span class=\"_ _3ca\"> </span>38.259<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>70.088<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>290.946<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.852<span class=\"_ _1\"></span>.090<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>32.988<span class=\"_ _3ca\"> </span>4.384.99<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>4.417.97<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>70.949<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.107<span class=\"_ _3ca\"> </span>792.142<span class=\"_ _3ca\"> </span>831.249<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>18<span class=\"_ _1\"></span>5.622<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>41.498.900<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.313.46<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.445.14<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>43.218.3<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>35.<span class=\"_ _1\"></span>813.985<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.362.75<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.730.54<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>35.681.8<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>7.345.52<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.517.41<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>501.478<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.702.157<span class=\"_ _3ca\"> </span>543.061<span class=\"_ _3ca\"> </span>1.034.01<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>125.080<span class=\"_ _3ca\"> </span>1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>155.893<span class=\"_ _3ca\"> </span>6.431.29<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>1.477.14<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>247.454<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>28.683<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.771<span class=\"_ _3ca\"> </span>26.912<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>427.9<span class=\"_ _1\"></span>50<span class=\"_ _3ca\"> </span>371.175<span class=\"_ _3ca\"> </span>4.479<span class=\"_ _3ca\"> </span>52.296<span class=\"_ _3ca\"> </span>427.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>35.528<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _32a\"> </span>14.208<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.717.480<span class=\"_ _3ca\"> </span>886.538<span class=\"_ _3ca\"> </span>953.116<span class=\"_ _3ca\"> </span>745.715<span class=\"_ _3ca\"> </span>2.585.36<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>788<span class=\"_ _1\"></span>.952<span class=\"_ _3ca\"> </span>144.483<span class=\"_ _3ca\"> </span>576.739<span class=\"_ _3ca\"> </span>20.747<span class=\"_ _3ca\"> </span>741.969<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>888.080<span class=\"_ _3ca\"> </span>396.184<span class=\"_ _3ca\"> </span>376.377<span class=\"_ _3ca\"> </span>29.916<span class=\"_ _3ca\"> </span>802.477<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.0<span class=\"_ _1\"></span>40.448<span class=\"_ _3ca\"> </span>345.871<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>695.052<span class=\"_ _3ca\"> </span>1.040.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>2<span class=\"_ _1\"></span>37.442<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.483<span class=\"_ _3ca\"> </span>207.316<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>33.222<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.234<span class=\"_ _3ca\"> </span>3.345<span class=\"_ _3ca\"> </span>33.222<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>68.930<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>135.290<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>249<span class=\"_ _3ca\"> </span>135.041<span class=\"_ _3ca\"> </span>135.290<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.645<span class=\"_ _1\"></span>.015<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>44.582<span class=\"_ _3ca\"> </span>4.220.36<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>4.264.94<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>82.841<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.007<span class=\"_ _3ca\"> </span>820.868<span class=\"_ _3ca\"> </span>859.875<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>28<span class=\"_ _1\"></span>7.961<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>39.229.802<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.446.34<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>6.771.77<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>40.806.6<span class=\"_ _1\"></span>93<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>1.296<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>707<span class=\"_ _3ca\"> </span>589<span class=\"_ _3ca\"> </span>1.296<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _21f\"> </span>1.296<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>707<span class=\"_ _3ca\"> </span>589<span class=\"_ _3ca\"> </span>1.296<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>55<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _10c\"> </span>555<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>555<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C*<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>2.196.07<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.644.86<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>416.711<span class=\"_ _3ca\"> </span>2.061.57<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>306.88<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>306.881<span class=\"_ _3ca\"> </span>306.881<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>579.908<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>396.217<span class=\"_ _3ca\"> </span>88.175<span class=\"_ _3ca\"> </span>484.392<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>1.309.28<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.248.64<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>21.655<span class=\"_ _3ca\"> </span>1.270.30<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _164\"> </span>2.197.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.645.57<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>417.855<span class=\"_ _3ca\"> </span>2.063.42<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>*Exkl. Leasin<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>verbind<span class=\"_ _d\"></span>lichkeiten<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>bewe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>2.619<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>481<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _21f\"> </span>2.619<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.138<span class=\"_ _3ca\"> </span>481<span class=\"_ _3ca\"> </span>2.619<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ert <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>wertet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _9f\"> </span>57<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>esig<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bew<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> zu <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L <span class=\"_ _10c\"> </span>572<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>572<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>hk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C*<span class=\"_ _1\"></span> <span class=\"_ _251\"> </span>2.726.29<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.087.12<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>466.896<span class=\"_ _3ca\"> </span>2.554.01<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>en\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>red<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>343.89<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>343.898<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>593.118<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>320.939<span class=\"_ _3ca\"> </span>101.339<span class=\"_ _3ca\"> </span>422.278<span class=\"_ _3ca\"> </span>Na<span class=\"_ _1\"></span>chra<span class=\"_ _1\"></span>ngi<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>erb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>kei<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>1.789.28<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.766.18<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>21.659<span class=\"_ _3ca\"> </span>1.787.84<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _164\"> </span>2.729.48<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.089.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>467.949<span class=\"_ _3ca\"> </span>2.557.21<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>*Exkl. Leasin<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>verbind<span class=\"_ _d\"></span>lichkeiten<span class=\"_ _3ca\"> </span>D<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>nic<span class=\"_ _2\"></span>ht <span class=\"_ _1\"></span>re<span class=\"_ _2\"></span>al<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>rt<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>Erg<span class=\"_ _a\"></span>eb<span class=\"_ _2\"></span>nis<span class=\"_ _a\"></span>ef<span class=\"_ _2\"></span>f<span class=\"_ _d\"></span>ek<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>(<span class=\"_ _a\"></span>Ne<span class=\"_ _d\"></span>tt<span class=\"_ _a\"></span>og<span class=\"_ _a\"></span>ew<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nn <span class=\"_ _1\"></span>bz<span class=\"_ _a\"></span>w<span class=\"_ _2\"></span>. <span class=\"_ _1\"></span>-v<span class=\"_ _a\"></span>erl<span class=\"_ _a\"></span>us<span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>) <span class=\"_ _1\"></span>von<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>no<span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>h <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>m <span class=\"_ _1\"></span>Be<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>fi<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>li<span class=\"_ _a\"></span>che<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>Lev<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>-3<span class=\"_ _a\"></span>-Fi<span class=\"_ _2\"></span>na<span class=\"_ _a\"></span>nzi<span class=\"_ _2\"></span>nst<span class=\"_ _a\"></span>rum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>en<span class=\"_ _a\"></span>, de<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Z<span class=\"_ _a\"></span>ei<span class=\"_ _d\"></span>tw<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>tb<span class=\"_ _a\"></span>ew<span class=\"_ _a\"></span>ert<span class=\"_ _2\"></span>ung<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>rf<span class=\"_ _a\"></span>ol<span class=\"_ _2\"></span>gs<span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>rks<span class=\"_ _a\"></span>am<span class=\"_ _a\"></span> g<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>uch<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d,<span class=\"_ _a\"></span> b<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>f <span class=\"_ _a\"></span>sich<span class=\"_ _a\"></span> i<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>Be<span class=\"_ _d\"></span>ri<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>ts<span class=\"_ _a\"></span>j<span class=\"_ _a\"></span>ahr <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>uf<span class=\"_ _a\"></span> T<span class=\"_ _a\"></span>EU<span class=\"_ _a\"></span>R <span class=\"_ _d\"></span>2<span class=\"_ _a\"></span>1.<span class=\"_ _a\"></span>54<span class=\"_ _a\"></span>4.<span class=\"_ _3ca\"> </span>Bewertung<span class=\"_ _a\"></span>smethod<span class=\"_ _d\"></span>e zur B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>messu<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>es beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nden<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ze<span class=\"_ _d\"></span>itwert<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span> Bewe<span class=\"_ _1\"></span>rtungsproze<span class=\"_ _1\"></span>ss <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span> Bemessu<span class=\"_ _1\"></span>ng des<span class=\"_ _1\"></span> beizulegen<span class=\"_ _1\"></span>den Zeitwe<span class=\"_ _1\"></span>rts<span class=\"_ _1\"></span> <span class=\"_ _1b7\"> </span><span class=\"fs1c\">3<span class=\"_ _1\"></span>1.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _315\"> </span>8<span class=\"_ _1\"></span>31.249<span class=\"_ _3ca\"> </span>859.689<span class=\"_ _3ca\"> </span>Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>abh<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chten<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _338\"> </span>378.823<span class=\"_ _3ca\"> </span>394.979<span class=\"_ _3ca\"> </span>Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chv<span class=\"_ _1\"></span>erst<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e b<span class=\"_ _1\"></span>zw<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _356\"> </span>452.426<span class=\"_ _3ca\"> </span>464.710<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _29d\"> </span>4.417.978<span class=\"_ _3ca\"> </span>4.265.18<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>abh<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chten<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _3ca\"> </span>* <span class=\"_ _150\"> </span>1.010.<span class=\"_ _1\"></span>579<span class=\"_ _3ca\"> </span>1.017.71<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Dur<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>chv<span class=\"_ _1\"></span>erst<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e b<span class=\"_ _1\"></span>zw<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tell<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _179\"> </span>3.407.399<span class=\"_ _3ca\"> </span>3.247.46<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>*Dies entspr<span class=\"_ _d\"></span>icht 22,87<span class=\"fs26\"> </span>% (23,86<span class=\"fs26\"> </span>%) des bei<span class=\"_ _d\"></span>zulegenden <span class=\"_ _a\"></span>Zeitwerts <span class=\"_ _1\"></span>der Als <span class=\"_ _d\"></span>Finanzinvestition gehal<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>enen Immobilien. Bewe<span class=\"_ _1\"></span>rtungsmethode<span class=\"_ _1\"></span> <span class=\"_ _7e\"> </span><span class=\"fs1c\">31.12.2023<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22 angepasst<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _315\"> </span>8<span class=\"_ _1\"></span>31.249<span class=\"_ _3ca\"> </span>859.689<span class=\"_ _3ca\"> </span>Ert<span class=\"_ _1\"></span>rags<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertm<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2bb\"> </span>647.01<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>683.016<span class=\"_ _3ca\"> </span>Verg<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e /<span class=\"_ _1\"></span> Ma<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ktwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _273\"> </span>179.883<span class=\"_ _3ca\"> </span>127.271<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _16e\"> </span>4.35<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>49.402<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _29d\"> </span>4.417.978<span class=\"_ _3ca\"> </span>4.265.18<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>Ert<span class=\"_ _1\"></span>rags<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertm<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _331\"> </span>4.008.590<span class=\"_ _3ca\"> </span>3.489.44<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Verg<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e /<span class=\"_ _1\"></span> Ma<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ktwe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _273\"> </span>354.114<span class=\"_ _3ca\"> </span>123.614<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _357\"> </span>55.274<span class=\"_ _3ca\"> </span>652.119<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _2c1\"> </span>5.249.22<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>5.124.87<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "16.1.<span class=\"ff5b\"> </span>Beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nder Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _d\"></span>ert und Buchw<span class=\"_ _d\"></span>erte von Fin<span class=\"_ _a\"></span>anzinstru<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Kapitalanlagen Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span><span class=\"fs7\">31.12.2023 </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>37.<span class=\"_ _1\"></span>990.239<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.241.37<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>3.268.01<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>37.969.1<span class=\"_ _1\"></span>67<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>6.112.59<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>3.135.87<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.145.26<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>10.393.7<span class=\"_ _1\"></span>33<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.716.436<span class=\"_ _3ca\"> </span>406.366<span class=\"_ _3ca\"> </span>848.137<span class=\"_ _3ca\"> </span>461.933<span class=\"_ _3ca\"> </span>1.716.43<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>174.035<span class=\"_ _3ca\"> </span>5.361.04<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.251.94<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>561.042<span class=\"_ _3ca\"> </span>8.174.03<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>19.043<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.679<span class=\"_ _3ca\"> </span>17.364<span class=\"_ _3ca\"> </span>19.043<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>450.0<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span>345.186<span class=\"_ _3ca\"> </span>31.829<span class=\"_ _3ca\"> </span>73.060<span class=\"_ _3ca\"> </span>450.075<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>30.116<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>30.116<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>4.028<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2.282<span class=\"_ _3ca\"> </span>1.746<span class=\"_ _3ca\"> </span>4.028<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>212.822<span class=\"_ _3ca\"> </span>161.678<span class=\"_ _3ca\"> </span>51.144<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>212.822<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.963.320<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>1.004.63<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>1.488.75<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>2.942.24<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>742<span class=\"_ _1\"></span>.306<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>594.559<span class=\"_ _3ca\"> </span>127.842<span class=\"_ _3ca\"> </span>722.401<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>978.491<span class=\"_ _3ca\"> </span>448.858<span class=\"_ _3ca\"> </span>410.078<span class=\"_ _3ca\"> </span>97.406<span class=\"_ _3ca\"> </span>956.342<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.2<span class=\"_ _1\"></span>42.523<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>1.263.50<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>24.021.071<span class=\"_ _3ca\"> </span>18.706.8<span class=\"_ _1\"></span>66<span class=\"_ _3ca\"> </span>5.044.56<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>269.645<span class=\"_ _3ca\"> </span>24.021.0<span class=\"_ _1\"></span>71<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>3<span class=\"_ _1\"></span>99.293<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>364.354<span class=\"_ _3ca\"> </span>399.293<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>38.259<span class=\"_ _3ca\"> </span>29.784<span class=\"_ _3ca\"> </span>5.155<span class=\"_ _3ca\"> </span>3.320<span class=\"_ _3ca\"> </span>38.259<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>70.088<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>70.088<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>290.946<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>290.946<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.852<span class=\"_ _1\"></span>.090<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>32.988<span class=\"_ _3ca\"> </span>4.384.99<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>4.417.97<span class=\"_ _1\"></span>8<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>70.949<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.107<span class=\"_ _3ca\"> </span>792.142<span class=\"_ _3ca\"> </span>831.249<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>18<span class=\"_ _1\"></span>5.622<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>41.498.900<span class=\"_ _3ca\"> </span>25.459.7<span class=\"_ _1\"></span>84<span class=\"_ _3ca\"> </span>9.313.46<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>8.445.14<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>43.218.3<span class=\"_ _1\"></span>94<span class=\"_ _3ca\"> </span>Buchwerte<span class=\"_ _1\"></span> und Bew<span class=\"_ _1\"></span>ertungshie<span class=\"_ _1\"></span>rarchien<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span><span class=\"fs7\">31<span class=\"_ _1\"></span>.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>Buchwert<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _3ca\"> </span>Beizulege<span class=\"_ _1\"></span>nder Zeitwert<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>m.<span class=\"_ _1\"></span> IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _218\"> </span>35.<span class=\"_ _1\"></span>813.985<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.362.75<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>1.730.54<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>35.681.8<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>7.345.52<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>2.517.41<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>501.478<span class=\"_ _3ca\"> </span>10.364.4<span class=\"_ _1\"></span>19<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>1.702.157<span class=\"_ _3ca\"> </span>543.061<span class=\"_ _3ca\"> </span>1.034.01<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span>125.080<span class=\"_ _3ca\"> </span>1.702.15<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>8.<span class=\"_ _1\"></span>155.893<span class=\"_ _3ca\"> </span>6.431.29<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>1.477.14<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>247.454<span class=\"_ _3ca\"> </span>8.155.89<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>De<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> <span class=\"_ _f2\"> </span>28.683<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.771<span class=\"_ _3ca\"> </span>26.912<span class=\"_ _3ca\"> </span>28.683<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span>427.9<span class=\"_ _1\"></span>50<span class=\"_ _3ca\"> </span>371.175<span class=\"_ _3ca\"> </span>4.479<span class=\"_ _3ca\"> </span>52.296<span class=\"_ _3ca\"> </span>427.950<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>35.528<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>35.528<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _32a\"> </span>14.208<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>14.208<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>PL<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>130.870<span class=\"_ _3ca\"> </span>104.527<span class=\"_ _3ca\"> </span>26.343<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>130.870<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u A<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span> <span class=\"_ _16c\"> </span>2.717.480<span class=\"_ _3ca\"> </span>886.538<span class=\"_ _3ca\"> </span>953.116<span class=\"_ _3ca\"> </span>745.715<span class=\"_ _3ca\"> </span>2.585.36<span class=\"_ _1\"></span>9<span class=\"_ _3ca\"> </span>Aus<span class=\"_ _1\"></span>lei<span class=\"_ _1\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _ee\"> </span>788<span class=\"_ _1\"></span>.952<span class=\"_ _3ca\"> </span>144.483<span class=\"_ _3ca\"> </span>576.739<span class=\"_ _3ca\"> </span>20.747<span class=\"_ _3ca\"> </span>741.969<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _155\"> </span>888.080<span class=\"_ _3ca\"> </span>396.184<span class=\"_ _3ca\"> </span>376.377<span class=\"_ _3ca\"> </span>29.916<span class=\"_ _3ca\"> </span>802.477<span class=\"_ _3ca\"> </span>Gebu<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>hab<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>ei K<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>stitu<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10f\"> </span>1.0<span class=\"_ _1\"></span>40.448<span class=\"_ _3ca\"> </span>345.871<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>695.052<span class=\"_ _3ca\"> </span>1.040.92<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Anle<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b2\"> </span>22.363.774<span class=\"_ _3ca\"> </span>18.226.3<span class=\"_ _1\"></span>44<span class=\"_ _3ca\"> </span>3.861.39<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span>276.033<span class=\"_ _3ca\"> </span>22.363.7<span class=\"_ _1\"></span>74<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>iel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>swe<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gni<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ertet<span class=\"_ _3\"></span> zu <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1fd\"> </span>2<span class=\"_ _1\"></span>37.442<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.483<span class=\"_ _3ca\"> </span>207.316<span class=\"_ _3ca\"> </span>237.442<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>33.222<span class=\"_ _3ca\"> </span>25.643<span class=\"_ _3ca\"> </span>4.234<span class=\"_ _3ca\"> </span>3.345<span class=\"_ _3ca\"> </span>33.222<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _163\"> </span>68.930<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>68.930<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>e an<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rbun<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht<span class=\"_ _1\"></span> kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en Un<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>135.290<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>249<span class=\"_ _3ca\"> </span>135.041<span class=\"_ _3ca\"> </span>135.290<span class=\"_ _3ca\"> </span>Als<span class=\"_ _1\"></span> Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>halt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n <span class=\"_ _20b\"> </span>2.645<span class=\"_ _1\"></span>.015<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>44.582<span class=\"_ _3ca\"> </span>4.220.36<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>4.264.94<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>Sel<span class=\"_ _1\"></span>bst<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nut<span class=\"_ _1\"></span>zte<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lie<span class=\"_ _1\"></span>n <span class=\"_ _266\"> </span>4<span class=\"_ _1\"></span>82.841<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>39.007<span class=\"_ _3ca\"> </span>820.868<span class=\"_ _3ca\"> </span>859.875<span class=\"_ _3ca\"> </span>Inve<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nen i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>teil<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sunt<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>28<span class=\"_ _1\"></span>7.961<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _ce\"> </span>39.229.802<span class=\"_ _3ca\"> </span>26.588.5<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>7.446.34<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span>6.771.77<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>40.806.6<span class=\"_ _1\"></span>93<span class=\"_ _3ca\"> </span>At equity-ko<span class=\"_ _1\"></span>nsolidier<span class=\"_ _1\"></span>te Unterneh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _1d\"> </span><span class=\"fs7\">Sit<span class=\"_ _1\"></span>zland <span class=\"_ _1b8\"> </span>Si<span class=\"_ _1\"></span>tz <span class=\"_ _199\"> </span>Anteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bet<span class=\"_ _1\"></span>eili<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _32b\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _242\"> </span>Lin<span class=\"_ _1\"></span>z <span class=\"_ _28\"> </span>25<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>25,00<span class=\"_ _3ca\"> </span>21.515<span class=\"_ _3ca\"> </span>20.405<span class=\"_ _3ca\"> </span>Bet<span class=\"_ _1\"></span>eili<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>ohn<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Linz 25,00<span class=\"_ _3ca\"> </span>25,00<span class=\"_ _3ca\"> </span>245.881<span class=\"_ _3ca\"> </span>237.778<span class=\"_ _3ca\"> </span>CR<span class=\"_ _1\"></span>OWN<span class=\"_ _1\"></span>-WS<span class=\"_ _1\"></span>F s<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>l.<span class=\"_ _1\"></span> s.<span class=\"_ _1\"></span>r.o.<span class=\"_ _1\"></span> <span class=\"_ _37d\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _37e\"> </span>Prag <span class=\"_ _35a\"> </span>30,00<span class=\"_ _3ca\"> </span>30,00<span class=\"_ _3ca\"> </span>3.553<span class=\"_ _3ca\"> </span>7.740<span class=\"_ _3ca\"> </span>ERST<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span> d.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span>o. -<span class=\"_ _1\"></span> za<span class=\"_ _1\"></span> up<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>vlj<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>je<span class=\"_ _1\"></span> ob<span class=\"_ _1\"></span>vezn<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span> dob<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>ljn<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span> mi<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>vin<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kim f<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ma Kroatien<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Zagreb<span class=\"_ _1\"></span> 25,30<span class=\"_ _3ca\"> </span>25,30<span class=\"_ _3ca\"> </span>17.757<span class=\"_ _3ca\"> </span>16.131<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>a-W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>beg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>llsc<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ft m<span class=\"_ _1\"></span>.b<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>H. <span class=\"_ _25\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _29\"> </span>Wien <span class=\"_ _38\"> </span>33,00<span class=\"_ _3ca\"> </span>33,00<span class=\"_ _3ca\"> </span>145.504<span class=\"_ _3ca\"> </span>128.915<span class=\"_ _3ca\"> </span>\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>isch<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>kehr<span class=\"_ _1\"></span>sb\u00fc<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> Ak<span class=\"_ _1\"></span>tieng<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span>chaf<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Wien 36,58<span class=\"_ _3ca\"> </span>36,58<span class=\"_ _3ca\"> </span>22.998<span class=\"_ _3ca\"> </span>53.300<span class=\"_ _3ca\"> </span>Tow<span class=\"_ _1\"></span>arz<span class=\"_ _1\"></span>ys<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>o Ub<span class=\"_ _1\"></span>ezp<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>cze\u0144 W<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>aje<span class=\"_ _1\"></span>mn<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ch \u201eTU<span class=\"_ _1\"></span>W\"<span class=\"_ _1\"></span> Polen <span class=\"_ _239\"> </span>Warschau 52,16<span class=\"_ _3ca\"> </span>52,16<span class=\"_ _3ca\"> </span>68.580<span class=\"_ _3ca\"> </span>49.703<span class=\"_ _3ca\"> </span>VB<span class=\"_ _1\"></span>V - B<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Al<span class=\"_ _1\"></span>ters<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _242\"> </span>W<span class=\"_ _1\"></span>ien <span class=\"_ _38\"> </span>25,32<span class=\"_ _3ca\"> </span>25,32<span class=\"_ _3ca\"> </span>318.191<span class=\"_ _3ca\"> </span>311.808<span class=\"_ _3ca\"> </span>1 <span class=\"_ _10\"> </span>Der Anteil am Kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>al en<span class=\"_ _d\"></span>tspricht dem Beherrschungsverh\u00e4l<span class=\"_ _d\"></span>tnis vor Ber\u00fccksichtigung etwaiger n<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>ht beherrschend<span class=\"_ _d\"></span>er Anteile. 2 <span class=\"_ _10\"> </span>Der Wert des angegebenen<span class=\"_ _a\"></span> Eigenk<span class=\"_ _1\"></span>apitals <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntspri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht den lokalen zuletzt vorliegenden <span class=\"_ _a\"></span>J<span class=\"_ _1\"></span>ahresabschl<span class=\"_ _a\"></span>\u00fcsse<span class=\"_ _1\"></span>n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "16.2.<span class=\"ff5b\"> </span>Umglied<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>run<span class=\"_ _d\"></span>gen von Fin<span class=\"_ _d\"></span>anzinstru<span class=\"_ _d\"></span>ment<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Die Ges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der V<span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>G-V<span class=\"_ _2\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _a\"></span>\u00fcb<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rpr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fen r<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>elm\u00e4\u00dfig z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> jed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungssti<span class=\"_ _a\"></span>chtag die <span class=\"_ _a\"></span>aktuelle G<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>ig-<span class=\"_ _3ca\"> </span>keit <span class=\"_ _10\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>z<span class=\"_ _1\"></span>ulet<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t <span class=\"_ _10\"> </span>vorgenomm<span class=\"_ _a\"></span>enen <span class=\"_ _12\"> </span>Klassi<span class=\"_ _a\"></span>fizierung <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>beizulegende<span class=\"_ _a\"></span>n <span class=\"_ _12\"> </span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te. <span class=\"_ _11\"> </span>Sind <span class=\"_ _12\"> </span>beispielsw<span class=\"_ _a\"></span>eise <span class=\"_ _12\"> </span>no<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>ige <span class=\"_ _10\"> </span>Input-<span class=\"_ _3ca\"> </span>parame<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>er am M<span class=\"_ _a\"></span>arkt nicht m<span class=\"_ _a\"></span>ehr dir<span class=\"_ _a\"></span>ekt<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>beobacht<span class=\"_ _d\"></span>bar<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _a\"></span>eine Um<span class=\"_ _a\"></span>gliederung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>org<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nomm<span class=\"_ _a\"></span>en. Umglieder<span class=\"_ _1\"></span>ungen <span class=\"_ _331\"> </span><span class=\"fs7\">31.12<span class=\"_ _1\"></span>.2023 </span>Zwischen Level 1<span class=\"_ _1\"></span> und Level 2<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Anz<span class=\"_ _1\"></span>ahl<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _181\"> </span>87<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _2b4\"> </span>87<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _355\"> </span>87<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _16a\"> </span>189<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>10<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _25f\"> </span>183<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _254\"> </span>183<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Des<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rt b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _da\"> </span>6<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _257\"> </span>6<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _331\"> </span>276<span class=\"_ _3ca\"> </span>11<span class=\"_ _3ca\"> </span>15<span class=\"_ _3ca\"> </span>Die <span class=\"_ _1\"></span>Umgliederung<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>zwisc<span class=\"_ _d\"></span>hen <span class=\"_ _3\"></span>Le<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>1 <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>evel <span class=\"_ _3\"></span>2 <span class=\"_ _1\"></span>sind <span class=\"_ _3\"></span>auf<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>\u00c4nde<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Liquidit\u00e4t, <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dels<span class=\"_ _a\"></span>frequen<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Handelsak<span class=\"_ _a\"></span>tivit\u00e4t sowie auf die Harmo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g der Bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungshi<span class=\"_ _a\"></span>erarchie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zur\u00fcc<span class=\"_ _a\"></span>kzuf\u00fchre<span class=\"_ _a\"></span>n. <span class=\"_ _1\"></span>Die Umgli<span class=\"_ _d\"></span>eder<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> von Level<span class=\"_ _a\"></span> 1 zu Lev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l 3 <span class=\"_ _d\"></span>basie<span class=\"_ _a\"></span>ren im W<span class=\"_ _a\"></span>esentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f ei<span class=\"_ _a\"></span>ner V<span class=\"_ _a\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lecht<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung <span class=\"_ _a\"></span>der Liquidit<span class=\"_ _a\"></span>\u00e4t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> and<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rem <span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enhang mi<span class=\"_ _a\"></span>t den Entwickl<span class=\"_ _a\"></span>ungen <span class=\"_ _11\"> </span>am <span class=\"_ _11\"> </span>Immo<span class=\"_ _a\"></span>bilienma<span class=\"_ _d\"></span>rkt. <span class=\"_ _11\"> </span>Die <span class=\"_ _f\"> </span>Umgliede<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>von<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>Level <span class=\"_ _f\"> </span>2 <span class=\"_ _11\"> </span>zu <span class=\"_ _11\"> </span>Level <span class=\"_ _f\"> </span>3 <span class=\"_ _11\"> </span>basier<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>im <span class=\"_ _f\"> </span>Wese<span class=\"_ _d\"></span>ntliche<span class=\"_ _d\"></span>n <span class=\"_ _11\"> </span>auf <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _a\"></span>erschlec<span class=\"_ _a\"></span>hterung d<span class=\"_ _d\"></span>er Bo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it\u00e4t <span class=\"_ _d\"></span>bzw<span class=\"_ _a\"></span>. d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Liq<span class=\"_ _a\"></span>uidit\u00e4t.<span class=\"_ _3ca\"> </span>Umglieder<span class=\"_ _1\"></span>ungen <span class=\"_ _25f\"> </span><span class=\"fs1c\">31.12.2022 a<span class=\"_ _1\"></span>ngepasst </span>  <span class=\"_ _152\"> </span><span class=\"fs1c\">Zwischen L<span class=\"_ _1\"></span>evel 1 </span>und Level 2<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _1\"></span> nach Level 1<span class=\"_ _3ca\"> </span>Level 1<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Level 3<span class=\"_ _1\"></span> nach Level 2<span class=\"_ _3ca\"> </span>Level 2<span class=\"_ _1\"></span> nach Level 3<span class=\"_ _3ca\"> </span>Anz<span class=\"_ _1\"></span>ahl<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>Vt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _1ff\"> </span>13<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVt<span class=\"_ _1\"></span>OCI<span class=\"_ _1\"></span> <span class=\"_ _248\"> </span>13<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _108\"> </span>13<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>23<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Be<span class=\"_ _1\"></span>wert<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _2d4\"> </span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Verp<span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>d b<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>t z<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>FVtP<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _1c5\"> </span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>\u00f6ge<span class=\"_ _1\"></span>nsw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _1e1\"> </span>8<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _132\"> </span>21<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>25<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>9<span class=\"_ _3ca\"> </span>Umgl<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>zwi<span class=\"_ _d\"></span>sc<span class=\"_ _d\"></span>he<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Lev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span> 1 <span class=\"_ _2\"></span>und<span class=\"_ _a\"></span> 2<span class=\"_ _a\"></span> t<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>ten <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>all<span class=\"_ _a\"></span>em <span class=\"_ _a\"></span>dan<span class=\"_ _a\"></span>n a<span class=\"_ _a\"></span>uf,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wen<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Liq<span class=\"_ _a\"></span>uidi<span class=\"_ _a\"></span>t\u00e4<span class=\"_ _a\"></span>t, <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Han<span class=\"_ _a\"></span>delsf<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>equ<span class=\"_ _a\"></span>enz <span class=\"_ _a\"></span>und<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Ha<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>ls-<span class=\"_ _3ca\"> </span>akti<span class=\"_ _a\"></span>vit<span class=\"_ _a\"></span>\u00e4t <span class=\"_ _a\"></span>des <span class=\"_ _d\"></span>je<span class=\"_ _a\"></span>weil<span class=\"_ _a\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Fin<span class=\"_ _a\"></span>anzi<span class=\"_ _a\"></span>nstr<span class=\"_ _a\"></span>um<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>tes wi<span class=\"_ _a\"></span>ed<span class=\"_ _a\"></span>er b<span class=\"_ _a\"></span>zw<span class=\"_ _2\"></span>. ni<span class=\"_ _a\"></span>cht <span class=\"_ _a\"></span>meh<span class=\"_ _d\"></span>r l<span class=\"_ _a\"></span>\u00e4ng<span class=\"_ _a\"></span>er a<span class=\"_ _a\"></span>uf <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nen<span class=\"_ _a\"></span> akti<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>M<span class=\"_ _a\"></span>arkt <span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e\u00dfe<span class=\"_ _a\"></span>n la<span class=\"_ _a\"></span>sse<span class=\"_ _a\"></span>n. B<span class=\"_ _a\"></span>eispi<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>weis<span class=\"_ _a\"></span>e ko<span class=\"_ _a\"></span>mm<span class=\"_ _a\"></span>t es<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>im<span class=\"_ _a\"></span>mer wi<span class=\"_ _a\"></span>ed<span class=\"_ _a\"></span>er z<span class=\"_ _a\"></span>u V<span class=\"_ _2\"></span>er\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>run<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>en de<span class=\"_ _a\"></span>r Ma<span class=\"_ _a\"></span>rket<span class=\"_ _a\"></span>-Ma<span class=\"_ _a\"></span>ke<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>nes<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>papi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>es mi<span class=\"_ _a\"></span>t ent<span class=\"_ _a\"></span>spr<span class=\"_ _2\"></span>ech<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>der A<span class=\"_ _a\"></span>uswi<span class=\"_ _a\"></span>rku<span class=\"_ _a\"></span>ng auf<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Li<span class=\"_ _a\"></span>quidi<span class=\"_ _2\"></span>t\u00e4t.<span class=\"_ _a\"></span> Ein<span class=\"_ _d\"></span> \u00e4h<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>r Fall<span class=\"_ _a\"></span> ist<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eb<span class=\"_ _d\"></span>en,<span class=\"_ _a\"></span> wen<span class=\"_ _a\"></span>n z.B.<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ne Akti<span class=\"_ _a\"></span>e in<span class=\"_ _a\"></span> ein<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ind<span class=\"_ _a\"></span>ex a<span class=\"_ _a\"></span>ufg<span class=\"_ _a\"></span>enom<span class=\"_ _a\"></span>me<span class=\"_ _d\"></span>n wi<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>d (od<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span> hera<span class=\"_ _a\"></span>usf\u00e4ll<span class=\"_ _a\"></span>t),<span class=\"_ _a\"></span> de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fcr viel<span class=\"_ _a\"></span>e Fo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>s als Be<span class=\"_ _a\"></span>nchm<span class=\"_ _a\"></span>ark fu<span class=\"_ _a\"></span>ngi<span class=\"_ _a\"></span>ert. Au<span class=\"_ _a\"></span>ch in die<span class=\"_ _a\"></span>sem F<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span> k<span class=\"_ _a\"></span>ann <span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ich di<span class=\"_ _a\"></span>e E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nstu<span class=\"_ _a\"></span>fu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g \u00e4n<span class=\"_ _a\"></span>dern<span class=\"_ _d\"></span>. Ge<span class=\"_ _a\"></span>ner<span class=\"_ _a\"></span>ell we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>ie Eins<span class=\"_ _a\"></span>tuf<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en auf<span class=\"_ _a\"></span>gr<span class=\"_ _a\"></span>und d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>zen<span class=\"_ _d\"></span>tr<span class=\"_ _a\"></span>ale<span class=\"_ _a\"></span>n Org<span class=\"_ _d\"></span>ani<span class=\"_ _a\"></span>sati<span class=\"_ _a\"></span>on<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r VI<span class=\"_ _a\"></span>G-V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>gsg<span class=\"_ _a\"></span>rupp<span class=\"_ _a\"></span>e am<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>P<span class=\"_ _d\"></span>eri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>nen<span class=\"_ _a\"></span>de vo<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>n T<span class=\"_ _4\"></span>oc<span class=\"_ _a\"></span>hte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>esell<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>haf<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>pr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>t. Di<span class=\"_ _a\"></span>e D<span class=\"_ _a\"></span>arst<span class=\"_ _a\"></span>ell<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>llf<span class=\"_ _2\"></span>\u00e4<span class=\"_ _1\"></span>lli<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>r Um<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>eder<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>erfol<span class=\"_ _a\"></span>gt s<span class=\"_ _a\"></span>o, <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>s ob<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>ese <span class=\"_ _a\"></span>am P<span class=\"_ _a\"></span>erio<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>nen<span class=\"_ _a\"></span>de e<span class=\"_ _a\"></span>rfolg<span class=\"_ _a\"></span>t <span class=\"_ _d\"></span>w\u00e4<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "18.<span class=\"_ _7\"> </span>E<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>GEBNIS JE <span class=\"_ _a\"></span>AKTIE<span class=\"_ _3ca\"> </span>Ergebnis je Ak<span class=\"_ _1\"></span>tie<span class=\"_ _1\"></span> <span class=\"_ _348\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>2022 a<span class=\"_ _1\"></span>ngepasst<span class=\"_ _3ca\"> </span>Pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _254\"> </span>T<span class=\"_ _1\"></span>EUR <span class=\"_ _243\"> </span>57<span class=\"_ _1\"></span>6.246<span class=\"_ _3ca\"> </span>464.003<span class=\"_ _3ca\"> </span>Ni<span class=\"_ _1\"></span>cht b<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>chen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>am <span class=\"_ _1\"></span>Per<span class=\"_ _1\"></span>iod<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>erg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _126\"> </span>TEUR <span class=\"_ _362\"> </span>-17.267<span class=\"_ _107\"> </span><span class=\"fc9\">8.334<span class=\"_ _3ca\"> </span></span>Perio<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>bni<span class=\"_ _1\"></span>s na<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>h Ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ht <span class=\"_ _1\"></span>behe<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>hen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _bb\"> </span>TEUR <span class=\"_ _328\"> </span>5<span class=\"_ _1\"></span>58.979<span class=\"_ _3ca\"> </span>472.337<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>fw<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>yb<span class=\"_ _1\"></span>rid<span class=\"_ _1\"></span>kap<span class=\"_ _1\"></span>ita<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _c8\"> </span>TEUR <span class=\"_ _1a5\"> </span>7<span class=\"_ _1\"></span>.556<span class=\"_ _3ca\"> </span>7.469<span class=\"_ _3ca\"> </span>Zure<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>nbare<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Erge<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span> <span class=\"_ _e8\"> </span>TEUR <span class=\"_ _328\"> </span>551.42<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>464.868<span class=\"_ _3ca\"> </span>Anz<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>l d<span class=\"_ _1\"></span>er A<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> Ab<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>sss<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span> <span class=\"_ _363\"> </span>Stk <span class=\"_ _2c\"> </span>128.000.0<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>128.000.<span class=\"_ _1\"></span>000<span class=\"_ _3ca\"> </span>Ergebnis je <span class=\"_ _1\"></span>Akti<span class=\"_ _1\"></span>e* <span class=\"_ _1d1\"> </span>EUR <span class=\"_ _111\"> </span>4,31<span class=\"_ _3ca\"> </span>3,63<span class=\"_ _3ca\"> </span>*Das unverw\u00e4sser<span class=\"_ _d\"></span>te entsprich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> dem verw\u00e4sserten Ergebn<span class=\"_ _a\"></span>is <span class=\"_ _1\"></span>je Aktie (in EUR).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "*Das unverw\u00e4sser<span class=\"_ _d\"></span>te entsprich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> dem verw\u00e4sserten Ergebn<span class=\"_ _a\"></span>is <span class=\"_ _1\"></span>je Aktie (in EUR).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "19.<span class=\"_ _7\"> </span>NAHESTEHE<span class=\"_ _a\"></span>ND<span class=\"_ _1\"></span>E<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>PERSO<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>EN U<span class=\"_ _d\"></span>ND UNTER<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>EHMEN<span class=\"_ _3ca\"> </span>Nahest<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hende Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen stellen die <span class=\"_ _1\"></span>in Anhanga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gab<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> 22. Ver<span class=\"_ _d\"></span>bunde<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> Unternehme<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>und Beteili<span class=\"_ _a\"></span>gu<span class=\"_ _1\"></span>ngen ab Seite 133 aufgeliste<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde<span class=\"_ _d\"></span>nen <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>assozii<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Unternehmen <span class=\"_ _1\"></span>dar<span class=\"_ _2\"></span>. <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nds- <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>ufsichts-<span class=\"_ _3ca\"> </span>ratsmitglied<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der VIG Holdi<span class=\"_ _a\"></span>ng als na<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ehende Pe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>son<span class=\"_ _d\"></span>en zu q<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>alif<span class=\"_ _d\"></span>izier<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Der <span class=\"_ _3\"></span>Wiener <span class=\"_ _3\"></span>St\u00e4<span class=\"_ _a\"></span>dtische <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ein <span class=\"_ _3\"></span>h\u00e4lt <span class=\"_ _3\"></span>dir<span class=\"_ _a\"></span>ekt <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>dir<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _d\"></span>d. 72,4<span class=\"_ _d\"></span>7<span class=\"fsb\"> </span>% <span class=\"_ _1\"></span>(rd. 72,47<span class=\"_ _a\"></span><span class=\"fsb\"> <span class=\"fsa\">%) <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>damit <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>Meh<span class=\"_ _a\"></span>rhe<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>der </span></span>Stimm<span class=\"_ _d\"></span>rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>te a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der VIG Holdi<span class=\"_ _a\"></span>ng. Aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d der da<span class=\"_ _a\"></span>durch ge<span class=\"_ _a\"></span>gebenen Be<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>errs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hu<span class=\"_ _d\"></span>ng handelt es s<span class=\"_ _d\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> daher ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>falls <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in naheste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Un<span class=\"_ _a\"></span>tern<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>hmen <span class=\"_ _a\"></span>und dere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>orstands- so<span class=\"_ _a\"></span>wie Aufs<span class=\"_ _d\"></span>ichtsr<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>smi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>der gel<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> als n<span class=\"_ _a\"></span>aheste<span class=\"_ _d\"></span>hende Pe<span class=\"_ _a\"></span>rsonen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "<div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs1c9f\">19.1.<span class=\"ff5b\"> </span>Mit<span class=\"_ _d\"></span>glieder des Manage<span class=\"_ _d\"></span>ments in Schl\u00fcss<span class=\"_ _a\"></span>elpos<span class=\"_ _1\"></span>iti<span class=\"_ _a\"></span>one<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1ca0\">Aufsichtsrat<span class=\"_ _1\"></span> <span class=\"_ _75\"> </span><span class=\"fs1c\">  </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ca1\">Vors<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>zen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _128\"> </span>G\u00fcnter Geyer<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ca2\">1. <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eter<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _21a\"> </span>Rudolf E<span class=\"_ _1\"></span>rtl </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ca3\">2. <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eter<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _21a\"> </span>Robert Lasshofer<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ca4\">Mitg<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ied<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2b9\"> </span>Martina Dobrin<span class=\"_ _1\"></span>ger </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ca5\">  <span class=\"_ _364\"> </span>Zsuzsan<span class=\"_ _1\"></span>na Eifert </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ca6\">  <span class=\"_ _364\"> </span>Gerhard Fabisch<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ca7\">  <span class=\"_ _364\"> </span>And<span class=\"_ _1\"></span>r\u00e1s Kozma </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ca8\">  <span class=\"_ _364\"> </span>Peter Mih\u00f3k<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ca9\">  <span class=\"_ _364\"> </span>Heinz \u00d6hler (bis 30. <span class=\"_ _1\"></span>Juni 2<span class=\"_ _1\"></span>023) </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1caa\">  <span class=\"_ _364\"> </span>Gabriele Semmelr<span class=\"_ _1\"></span>ock-Werzer<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cab\">  <span class=\"_ _364\"> </span>Katarina Slez\u00e1<span class=\"_ _1\"></span>kov\u00e1 </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cac\">  <span class=\"_ _364\"> </span>Peter Thirring (seit 1.<span class=\"_ _1\"></span> Juli 202<span class=\"_ _1\"></span>3) </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cad\">  <span class=\"_ _364\"> </span>Gertrude Tu<span class=\"_ _1\"></span>mpel-Gu<span class=\"_ _1\"></span>gerell </div><div class=\"t m1 h44 ff57 fs1d fc5 sc0 ls4 ws0 gs1cae\">\u00c4nderun<span class=\"_ _d\"></span>g nach<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Abla<span class=\"_ _a\"></span>uf des Gesch\u00e4f<span class=\"_ _a\"></span>tsjahres<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs1caf\">G\u00fcnter Geyer hat informi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt, dass<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>er nach <span class=\"_ _1\"></span>Abl<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f sein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s laufende<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Mandats nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t mehr als V<span class=\"_ _a\"></span>orsitze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fsic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ts </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs1cb0\">der <span class=\"_ _3\"></span>VI<span class=\"_ _a\"></span>G <span class=\"_ _3\"></span>Holdi<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>zur <span class=\"_ _1\"></span>V<span class=\"_ _d\"></span>erf\u00fcg<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>ste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t. <span class=\"_ _1\"></span>Sein <span class=\"_ _1\"></span>Mandat<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>endet <span class=\"_ _1\"></span>am <span class=\"_ _1\"></span>24. <span class=\"_ _3\"></span>Mai<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>2024 <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>or<span class=\"_ _a\"></span>dentliche<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Hauptv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mml<span class=\"_ _a\"></span>ung, <span class=\"_ _1\"></span>die </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs1cb1\">\u00fcber das G<span class=\"_ _a\"></span>esch\u00e4ftsj<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hr 202<span class=\"_ _a\"></span>3 besc<span class=\"_ _d\"></span>hlie\u00dft.<span class=\"_ _a\"></span> </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1cb2\">Vorstand<span class=\"_ _1\"></span> <span class=\"_ _15c\"> </span><span class=\"fs1c\">  </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cb3\">Vors<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>zen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6d\"> </span>E<span class=\"_ _1\"></span>lisabeth Stadler (bis 3<span class=\"_ _1\"></span>0. <span class=\"_ _1\"></span>Juni 2023)<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cb4\">Vors<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>zen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _128\"> </span>Hartwig L\u00f6ger (s<span class=\"_ _1\"></span>eit 1. Juli 2023<span class=\"_ _1\"></span>) </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cb5\">Ste<span class=\"_ _1\"></span>llv<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rsitz<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _66\"> </span>Hartwig L\u00f6g<span class=\"_ _1\"></span>er (bis 30. <span class=\"_ _1\"></span>Juni 2023)<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cb6\">Ste<span class=\"_ _1\"></span>llv<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>tze<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _185\"> </span>Peter H\u00f6finger <span class=\"_ _1\"></span>(seit 1. <span class=\"_ _1\"></span>Juli 2023) </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cb7\">Mitg<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ied<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2b9\"> </span>Liane Hirner </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cb8\">  <span class=\"_ _364\"> </span>Peter H\u00f6finger <span class=\"_ _1\"></span>(bis 30. Juni 2<span class=\"_ _1\"></span>023) </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cb9\">  <span class=\"_ _364\"> </span>Gerhard Lahn<span class=\"_ _1\"></span>er </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cba\">  <span class=\"_ _364\"> </span>G\u00e1bor Lehel<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cbb\">  <span class=\"_ _364\"> </span>Harald Riener<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cbc\">  <span class=\"_ _364\"> </span>Peter Thirring (bis<span class=\"_ _1\"></span> 1. <span class=\"_ _1\"></span>Juli 2023) </div><div class=\"t m1 h44 ff57 fs1d fc5 sc0 ls4 ws0 gs1cbd\">\u00c4nderun<span class=\"_ _d\"></span>g nach<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Abla<span class=\"_ _a\"></span>uf des Gesch\u00e4f<span class=\"_ _a\"></span>tsjahres<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs1cbe\">C<span class=\"_ _a\"></span>hri<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>op<span class=\"_ _a\"></span>h <span class=\"_ _2\"></span>Rat<span class=\"_ _2\"></span>h <span class=\"_ _a\"></span>w<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>mi<span class=\"_ _2\"></span>t <span class=\"_ _a\"></span>Wi<span class=\"_ _a\"></span>rks<span class=\"_ _a\"></span>am<span class=\"_ _a\"></span>ke<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>1.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Se<span class=\"_ _a\"></span>pt<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>2<span class=\"_ _a\"></span>02<span class=\"_ _a\"></span>4 <span class=\"_ _2\"></span>zu<span class=\"_ _a\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>lv<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>t<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>M<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>gl<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>ed <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>s <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>ds<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _2\"></span>VI<span class=\"_ _a\"></span>G <span class=\"_ _a\"></span>H<span class=\"_ _a\"></span>ol<span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>ll<span class=\"_ _2\"></span>t. </div><div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs1cbf\">19.2.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>erg\u00fctun<span class=\"_ _a\"></span>g der <span class=\"_ _1\"></span>Mitglieder des Manage<span class=\"_ _a\"></span>me<span class=\"_ _1\"></span>nts <span class=\"_ _d\"></span>in Schl\u00fcss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lpositi<span class=\"_ _a\"></span>onen </div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1cc0\">Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span><span class=\"fcc\"> <span class=\"_ _365\"> </span></span><span class=\"fs1c\">2023 <span class=\"_ _1db\"> </span><span class=\"fcc\">2<span class=\"_ _1\"></span>022 </span></span></div><div class=\"t m1 h5e ff58 fs22 fc5 sc0 ls4 ws0 gs1cc1\">  <span class=\"_ _d7\"> </span><span class=\"fs1c\">Aufsichtsr\u00e4<span class=\"_ _1\"></span>te<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1cc2\">Vorst\u00e4nde<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1cc3\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1cc4\">Aufsichtsr\u00e4t<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1cc5\">Vorst\u00e4nde<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1cc6\">Gesamt<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1cc7\"><div class=\"t m1 x0 h5f ya75 ff5a fs1c fcb sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cc8\">Kurz<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>rist<span class=\"_ _1\"></span>ig <span class=\"_ _1\"></span>f\u00e4<span class=\"_ _1\"></span>llig<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Le<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1be\"> </span>866<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cc9\">7.527<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cca\">8.393<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ccb\">758<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ccc\">7.948<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ccd\">8.706<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cce\">Leis<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>ch B<span class=\"_ _1\"></span>een<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s A<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>verh<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ltn<span class=\"_ _1\"></span>isses<span class=\"_ _1\"></span> <span class=\"_ _328\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1ccf\">1.077<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cd0\">1.077<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1cd1\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1cd2\">1.075<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1cd3\">1.075<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cd4\">And<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>risti<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>f\u00e4<span class=\"_ _1\"></span>llig<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Le<span class=\"_ _1\"></span>istu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cd5\">5.535<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cd6\">5.535<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1cd7\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1cd8\">6.999<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1cd9\">6.999<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cda\">Leis<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>s An<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er B<span class=\"_ _1\"></span>een<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>ng d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cdb\">Arb<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>tsve<span class=\"_ _1\"></span>rh<span class=\"_ _1\"></span>\u00e4lt<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span> </div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cdc\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cdd\">81<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fc5 sc0 ls4 ws0 gs1cde\">81<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1cdf\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ce0\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h5f ff5a fs1c fcc sc0 ls4 ws0 gs1ce1\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1ce2\">Summe <span class=\"_ _232\"> </span>866<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1ce3\">14.220<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fc5 sc0 ls4 ws0 gs1ce4\">15.086<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1ce5\">758<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1ce6\">16.022<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h3e ff58 fs1c fcc sc0 ls4 ws0 gs1ce7\">16.780<span class=\"_ _3ca\"> </span></div>1<span class=\"_ _3ca\"> <span class=\"_ _3ca\"> </span></span><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1ce9\">In <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Berichtspe<span class=\"_ _a\"></span>rioden <span class=\"_ _1\"></span>erhielte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Mitglied<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>orstan<span class=\"_ _a\"></span>ds <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fsi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htsr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ts <span class=\"_ _1\"></span>keine V<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>h\u00fcsse und <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>edite <span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>zw<span class=\"_ _a\"></span>. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cea\">hafteten <span class=\"_ _f\"></span>k<span class=\"_ _d\"></span>eine <span class=\"_ _f\"></span>Kr<span class=\"_ _a\"></span>edite <span class=\"_ _f\"> </span>aus. <span class=\"_ _e\"></span>Ha<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span>ungen <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _f\"> </span>Mitgli<span class=\"_ _a\"></span>eder <span class=\"_ _f\"></span>des <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ands <span class=\"_ _e\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _f\"></span>des <span class=\"_ _e\"></span>Aufsichts<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ats <span class=\"_ _e\"></span>besta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _f\"> </span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>den <span class=\"_ _e\"></span>Berichts<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1ceb\">perioden <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nfal<span class=\"_ _a\"></span>ls nicht. </div><div class=\"t m2 h28 ff57 fsa fc5 sc0 ls4 ws0 gs1cec\">Verg\u00fc<span class=\"_ _a\"></span>tungspolit<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>k f\u00fcr <span class=\"_ _a\"></span>Vorstan<span class=\"_ _a\"></span>dsmitglied<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1ced\">Die <span class=\"_ _e\"></span>Verg<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>des <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ands <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Gesellsch<span class=\"_ _d\"></span>aft <span class=\"_ _f\"> </span>ber<span class=\"_ _d\"></span>\u00fccksich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>igt <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>B<span class=\"_ _1\"></span>edeu<span class=\"_ _d\"></span>tung <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmensg<span class=\"_ _a\"></span>ruppe <span class=\"_ _e\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _f\"></span>die <span class=\"_ _f\"> </span>dami<span class=\"_ _a\"></span>t </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cee\">verbunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erantwort<span class=\"_ _a\"></span>ung, die wirts<span class=\"_ _a\"></span>chaftliche <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ag<span class=\"_ _d\"></span>e des U<span class=\"_ _a\"></span>nter<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s un<span class=\"_ _a\"></span>d die Angem<span class=\"_ _a\"></span>essenheit im<span class=\"_ _a\"></span> Marktumfeld.<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cef\">Der <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>ariable<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erg\u00fctu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>betont <span class=\"_ _e\"></span>das <span class=\"_ _f\"></span>Erfor<span class=\"_ _a\"></span>dernis <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Na<span class=\"_ _a\"></span>chha<span class=\"_ _1\"></span>ltig<span class=\"_ _a\"></span>keit; <span class=\"_ _f\"> </span>sei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>oll<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Erreic<span class=\"_ _a\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>h\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gt <span class=\"_ _e\"></span>wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlich <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf0\">Betrac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tung <span class=\"_ _a\"></span>der \u00fcber ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ein<span class=\"_ _d\"></span>zelnes <span class=\"_ _a\"></span>Gesch\u00e4ftsja<span class=\"_ _a\"></span>hr h<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nausgehend<span class=\"_ _a\"></span>en nachhaltige<span class=\"_ _a\"></span>n Entwi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>klu<span class=\"_ _d\"></span>ng des U<span class=\"_ _a\"></span>nternehmens a<span class=\"_ _a\"></span>b. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf1\">Das <span class=\"_ _3\"></span>erfolgsa<span class=\"_ _a\"></span>bh\u00e4ngige <span class=\"_ _3\"></span>Entgel<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>ist <span class=\"_ _e\"></span>bet<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>ch <span class=\"_ _e\"></span>begr<span class=\"_ _a\"></span>enzt. <span class=\"_ _3\"></span>Das <span class=\"_ _1\"></span>maximale <span class=\"_ _3\"></span>erfolgs<span class=\"_ _d\"></span>abh\u00e4ngi<span class=\"_ _d\"></span>ge <span class=\"_ _3\"></span>Entgelt, <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>der <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd <span class=\"_ _3\"></span>bei<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf2\">f\u00fcllung de<span class=\"_ _a\"></span>r klassis<span class=\"_ _a\"></span>chen Ziele<span class=\"_ _a\"></span> f\u00fcr die P<span class=\"_ _a\"></span>eriode des <span class=\"_ _a\"></span>Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>res<span class=\"_ _a\"></span> 2023 e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eichen k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nn, <span class=\"_ _a\"></span>entspric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t r<span class=\"_ _a\"></span>d. 30<span class=\"ff5b fsb\"> </span>% <span class=\"_ _d\"></span>bis r<span class=\"_ _a\"></span>d. 36<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%<span class=\"_ _1\"></span> der<span class=\"_ _a\"></span> </span></span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf3\">Gesamt<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rg\u00fctung. <span class=\"_ _e\"></span>Da<span class=\"_ _d\"></span>zu <span class=\"_ _e\"></span>k\u00f6n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>bei <span class=\"_ _e\"></span>entspr<span class=\"_ _a\"></span>echender <span class=\"_ _3\"></span>Zielerr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung <span class=\"_ _e\"></span>So<span class=\"_ _d\"></span>nderve<span class=\"_ _d\"></span>rg\u00fct<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>sowie <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ungen <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>\u00dcber<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf4\">f\u00fcllung in besti<span class=\"_ _a\"></span>mmten <span class=\"_ _1\"></span>Zi<span class=\"_ _a\"></span>elberei<span class=\"_ _d\"></span>chen ver<span class=\"_ _a\"></span>dient werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Insges<span class=\"_ _a\"></span>amt <span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d f\u00fcr die V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dsmitgl<span class=\"_ _a\"></span>ieder dad<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> varia<span class=\"_ _a\"></span>ble Entgelt-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf5\">kompon<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sm<span class=\"_ _a\"></span>a\u00df von m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>xim<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l r<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd 45<span class=\"_ _d\"></span><span class=\"ff5b fsb\"> <span class=\"ff59 fsa\">% bi<span class=\"_ _a\"></span>s 50<span class=\"ff5b fsb\"> </span>% der <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mt<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erg<span class=\"_ _a\"></span>\u00fctun<span class=\"_ _1\"></span>g m\u00f6<span class=\"_ _a\"></span>glich.<span class=\"_ _a\"></span> </span></span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf6\">V<span class=\"_ _a\"></span>om e<span class=\"_ _1\"></span>rfolg<span class=\"_ _a\"></span>sabh\u00e4ngig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Entgelt sind wesentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he T<span class=\"_ _2\"></span>eile erst mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> V<span class=\"_ _d\"></span>erz\u00f6g<span class=\"_ _a\"></span>erung <span class=\"_ _1\"></span>zahlb<span class=\"_ _a\"></span>ar<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>wobei die Ve<span class=\"_ _a\"></span>rz\u00f6gerung sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> bezogen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf7\">auf <span class=\"_ _e\"></span>das <span class=\"_ _1\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch\u00e4ftsjahr 2023<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>bis <span class=\"_ _3\"></span>ins <span class=\"_ _3\"></span>Ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r 2027 <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>ckt. <span class=\"_ _e\"></span>Di<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>Zuerken<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>aufgesc<span class=\"_ _a\"></span>hobenen <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>eile <span class=\"_ _3\"></span>setzt <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Bed<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>cht-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf8\">nahme a<span class=\"_ _a\"></span>uf eine nach<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>altige <span class=\"_ _a\"></span>Entwicklu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der Unte<span class=\"_ _d\"></span>r<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>mens<span class=\"_ _a\"></span>gruppe vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aus.<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cf9\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bes<span class=\"_ _a\"></span>timmte Sch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>elle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>wer<span class=\"_ _d\"></span>te unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ritte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, so g<span class=\"_ _d\"></span>eb\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rt dem V<span class=\"_ _2\"></span>orstan<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> kein erfo<span class=\"_ _a\"></span>lgsabh\u00e4ngig<span class=\"_ _a\"></span>er Entgeltteil<span class=\"_ _a\"></span>. Selbst bei </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cfa\">voller Erf<span class=\"_ _a\"></span>\u00fcllun<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der Ziele i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4fts<span class=\"_ _d\"></span>ja<span class=\"_ _d\"></span>hr h\u00e4ng<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> die Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rkenn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng de<span class=\"_ _a\"></span>r v<span class=\"_ _1\"></span>oll<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ariable<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>erg\u00fctu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g im <span class=\"_ _d\"></span>Sin<span class=\"_ _d\"></span>ne de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> N<span class=\"_ _a\"></span>ach-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cfb\">haltigk<span class=\"_ _d\"></span>eitsorie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span>davo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ab, <span class=\"_ _a\"></span>dass<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>auch i<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>drei <span class=\"_ _a\"></span>Folge<span class=\"_ _a\"></span>jah<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en ei<span class=\"_ _a\"></span>ne <span class=\"_ _a\"></span>nachhaltige<span class=\"_ _a\"></span> E<span class=\"_ _d\"></span>ntwickl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> Un<span class=\"_ _d\"></span>ternehmensgr<span class=\"_ _a\"></span>uppe </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cfc\">zu beobac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en is<span class=\"_ _d\"></span>t. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cfd\">Aktienopti<span class=\"_ _d\"></span>one<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> \u00e4h<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente sind <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t Best<span class=\"_ _a\"></span>andteil der V<span class=\"_ _2\"></span>erg\u00fctu<span class=\"_ _d\"></span>ng des V<span class=\"_ _2\"></span>orst<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nds.<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cfe\">Den <span class=\"_ _12\"> </span>zum <span class=\"_ _11\"> </span>Stichtag <span class=\"_ _10\"> </span>31. De<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>mb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> 2019<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>aktiv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>Vors<span class=\"_ _a\"></span>tandsm<span class=\"_ _a\"></span>itgliedern<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>Gesellsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft <span class=\"_ _11\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _10\"> </span>r\u00fcc<span class=\"_ _1\"></span>ks<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>ungsfi<span class=\"_ _a\"></span>nanzier<span class=\"_ _d\"></span>te </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1cff\">leistu<span class=\"_ _d\"></span>ngsorientie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Pension<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>\u2013 unter anderem abh<span class=\"_ _a\"></span>\u00e4ngig von <span class=\"_ _1\"></span>der Dauer der V<span class=\"_ _1\"></span>IG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungsg<span class=\"_ _a\"></span>ruppen<span class=\"_ _d\"></span>zuge<span class=\"_ _d\"></span>h\u00f6rigkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> \u2013 in<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d00\">H\u00f6he <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>m<span class=\"_ _d\"></span>aximal <span class=\"_ _3\"></span>40<span class=\"fsb\"> </span>% <span class=\"_ _f\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Bemessu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>undlage <span class=\"_ _e\"></span>bei <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erbleib <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Vo<span class=\"_ _a\"></span>rstand <span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>is <span class=\"_ _3\"></span>zum <span class=\"_ _e\"></span>65. <span class=\"_ _e\"></span>Geburtst<span class=\"_ _a\"></span>ag <span class=\"_ _e\"></span>einger\u00e4umt.<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Die </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d01\">Bemessu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>undlage <span class=\"_ _1\"></span>ents<span class=\"_ _a\"></span>pr<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>Stan<span class=\"_ _d\"></span>dar<span class=\"_ _a\"></span>d-Fixgehalt. In <span class=\"_ _3\"></span>Ei<span class=\"_ _a\"></span>nzelf\u00e4llen <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>vorgese<span class=\"_ _a\"></span>hen, <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>ass <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>Weiter<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rbeit \u00fcber <span class=\"_ _1\"></span>den </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d02\">T<span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>mi<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> maxi<span class=\"_ _d\"></span>male<span class=\"_ _a\"></span>n Pe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>usm<span class=\"_ _a\"></span>a\u00dfes <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>aus <span class=\"_ _2\"></span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>\u00e4hrt <span class=\"_ _2\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den, <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Zeit <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>arbeit<span class=\"_ _a\"></span> kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Pensio<span class=\"_ _a\"></span>n </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d03\">bezoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wird.<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d04\">Ab <span class=\"_ _3\"></span>dem <span class=\"_ _3\"></span>1. <span class=\"_ _a\"></span>J\u00e4nner 2020 <span class=\"_ _1\"></span>neu <span class=\"_ _3\"></span>bestellte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>standsmi<span class=\"_ _a\"></span>tgliede<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>k\u00f6nne<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Anw<span class=\"_ _d\"></span>artsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aften <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>leis<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungso<span class=\"_ _a\"></span>rientierte <span class=\"_ _1\"></span>Firmenpe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d05\">sione<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>(a<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>nativ <span class=\"_ _a\"></span>bei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rags<span class=\"_ _d\"></span>orienti<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Pe<span class=\"_ _d\"></span>nsions<span class=\"_ _d\"></span>zusage<span class=\"_ _d\"></span>n) <span class=\"_ _a\"></span>einge<span class=\"_ _a\"></span>r\u00e4umt <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en. <span class=\"_ _a\"></span>Eine <span class=\"_ _a\"></span>allf\u00e4ll<span class=\"_ _a\"></span>ige <span class=\"_ _a\"></span>Zuerkenn<span class=\"_ _d\"></span>ung <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rfolgt <span class=\"_ _2\"></span>grunds\u00e4<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d06\">erst <span class=\"_ _2\"></span>be<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>mindest<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>einmal<span class=\"_ _a\"></span>iger <span class=\"_ _d\"></span>Wiede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bestell<span class=\"_ _a\"></span>ung <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Stufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>sodass <span class=\"_ _2\"></span>das <span class=\"_ _a\"></span>Maxi<span class=\"_ _d\"></span>mala<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sma<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>40<span class=\"fsb\"> </span>% <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>festen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erg\u00fctu<span class=\"_ _a\"></span>ng<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d07\">bei V<span class=\"_ _a\"></span>olle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des 6<span class=\"_ _d\"></span>5. <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>nsjahres f<span class=\"_ _a\"></span>r\u00fchestens <span class=\"_ _a\"></span>nach 10-j\u00e4<span class=\"_ _a\"></span>hr<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> T<span class=\"_ _5b\"></span>\u00e4tigkeit als<span class=\"_ _a\"></span> Mitglied des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tandes eing<span class=\"_ _a\"></span>er\u00e4umt <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d08\">kann. <span class=\"_ _a\"></span>W<span class=\"_ _d\"></span>enn <span class=\"_ _a\"></span>ein <span class=\"_ _2\"></span>Vo<span class=\"_ _a\"></span>rstandsmitgl<span class=\"_ _a\"></span>ied <span class=\"_ _a\"></span>bereits <span class=\"_ _2\"></span>mindest<span class=\"_ _a\"></span>ens <span class=\"_ _a\"></span>5 <span class=\"_ _a\"></span>Jahre <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nder<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Funktione<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmensgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>t\u00e4tig<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>war<span class=\"_ _4\"></span>, </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d09\">kann ein<span class=\"_ _a\"></span>e Zuerken<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ung b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eits mit Ma<span class=\"_ _a\"></span>ndatsbegi<span class=\"_ _a\"></span>nn erfolgen.<span class=\"_ _d\"></span>  </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d0a\">Die <span class=\"_ _a\"></span>Pen<span class=\"_ _1\"></span>sio<span class=\"_ _a\"></span>nen g<span class=\"_ _a\"></span>eb\u00fchr<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ngig <span class=\"_ _a\"></span>vom <span class=\"_ _a\"></span>Stic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag) <span class=\"_ _a\"></span>sta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dar<span class=\"_ _a\"></span>dm\u00e4<span class=\"_ _d\"></span>\u00dfig <span class=\"_ _a\"></span>nur da<span class=\"_ _a\"></span>nn, <span class=\"_ _a\"></span>wenn e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>wede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _2\"></span>Funktio<span class=\"_ _d\"></span>n d<span class=\"_ _a\"></span>es V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d0b\">mitgl<span class=\"_ _a\"></span>ieds <span class=\"_ _f\"> </span>ohne <span class=\"_ _11\"> </span>s<span class=\"_ _a\"></span>ein <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lden <span class=\"_ _e\"></span>nicht <span class=\"_ _f\"> </span>verl\u00e4ng<span class=\"_ _a\"></span>ert <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _f\"> </span>oder <span class=\"_ _f\"></span>das <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>orstandsmi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>aus <span class=\"_ _f\"> </span>Kra<span class=\"_ _d\"></span>nkheits- <span class=\"_ _f\"> </span>o<span class=\"_ _d\"></span>der <span class=\"_ _f\"></span>Alte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sgr<span class=\"_ _a\"></span>\u00fcnden </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d0c\">ausschei<span class=\"_ _d\"></span>det.<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d0d\">Auf <span class=\"_ _d\"></span>die<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>andsvertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>sind <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Regel<span class=\"_ _d\"></span>ungen <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>Mitarb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>Selbsts<span class=\"_ _d\"></span>t\u00e4ndige<span class=\"_ _a\"></span>n-V<span class=\"_ _a\"></span>orsorg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ges<span class=\"_ _a\"></span>etzes <span class=\"_ _a\"></span>(\u201e<span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>bfertigung <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>eu\u201c<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1d0e\">anzuwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>n.<span class=\"_ _3ca\"> </span> </div>Nur <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>andsmi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dern, <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>berei<span class=\"_ _d\"></span>ts <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>ehr <span class=\"_ _3\"></span>lang<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>t\u00e4t<span class=\"_ _1\"></span>ig <span class=\"_ _1\"></span>sind, <span class=\"_ _1\"></span>sehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>bfertigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>spruch <span class=\"_ _1\"></span>vor<span class=\"_ _2\"></span>, <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>nach <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>estimm<span class=\"_ _a\"></span>ungen <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>es <span class=\"_ _3\"></span>Anges<span class=\"_ _a\"></span>tellteng<span class=\"_ _d\"></span>esetzes<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Fassung<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>200<span class=\"_ _a\"></span>3 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erbindu<span class=\"_ _d\"></span>ng <span class=\"_ _3\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _1\"></span>ein-<span class=\"_ _3ca\"> </span>schl\u00e4gige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>branche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>spezif<span class=\"_ _a\"></span>ischen <span class=\"_ _f\"> </span>Regel<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>ausges<span class=\"_ _a\"></span>taltet<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>ist. <span class=\"_ _f\"></span>Demn<span class=\"_ _d\"></span>ach <span class=\"_ _f\"> </span>k\u00f6<span class=\"_ _d\"></span>nnen <span class=\"_ _e\"></span>diese <span class=\"_ _e\"></span>Vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ndsmitgli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _e\"></span>\u2013 <span class=\"_ _f\"> </span>gestaf<span class=\"_ _a\"></span>felt nach Di<span class=\"_ _a\"></span>enstzeit<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>\u2013 zwei <span class=\"_ _a\"></span>bis <span class=\"_ _a\"></span>zw\u00f6lf <span class=\"_ _a\"></span>Monatsen<span class=\"_ _a\"></span>tgelte <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>n A<span class=\"_ _a\"></span>bfertigung <span class=\"_ _a\"></span>erhal<span class=\"_ _d\"></span>ten, <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>i <span class=\"_ _a\"></span>Pensio<span class=\"_ _a\"></span>nierung <span class=\"_ _a\"></span>bzw<span class=\"_ _a\"></span>. A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>cheiden <span class=\"_ _a\"></span>nach l<span class=\"_ _a\"></span>ang andaue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nder <span class=\"_ _11\"> </span>Krankh<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _11\"> </span>mit <span class=\"_ _11\"> </span>einem <span class=\"_ _11\"> </span>Zus<span class=\"_ _d\"></span>chlag <span class=\"_ _11\"> </span>von <span class=\"_ _11\"> </span>50<span class=\"fsb\"> <span class=\"_ _d\"></span><span class=\"fsa\">%. <span class=\"_ _10\"> </span>Be<span class=\"_ _a\"></span>i <span class=\"_ _10\"> </span>Ausscheid<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>aus <span class=\"_ _11\"> </span>dem <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>auf <span class=\"_ _11\"> </span>eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _11\"> </span>W<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nsc<span class=\"_ _a\"></span>h <span class=\"_ _10\"> </span>vor </span></span>Errei<span class=\"_ _d\"></span>chen <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Pensionie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>\u00f6glichkeit <span class=\"_ _1\"></span>ohne <span class=\"_ _3\"></span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>vernehmen <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gesel<span class=\"_ _d\"></span>lschaft <span class=\"_ _1\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>bei <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ersc<span class=\"_ _a\"></span>huldetem <span class=\"_ _1\"></span>Au<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>cheiden aus dem <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orstand st<span class=\"_ _a\"></span>eht keine A<span class=\"_ _a\"></span>bfertigung z<span class=\"_ _d\"></span>u. Den V<span class=\"_ _2\"></span>or<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tandsmitgli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rn steht ei<span class=\"_ _a\"></span>n Dienstwage<span class=\"_ _a\"></span>n, auch z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r priv<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ten N<span class=\"_ _a\"></span>utzung, z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erf\u00fcgung. <span class=\"_ _a\"></span>F\u00fcr ihre T<span class=\"_ _5b\"></span>\u00e4tigkeit <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rhielte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dsmitgl<span class=\"_ _a\"></span>ieder i<span class=\"_ _d\"></span>m <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>eric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>sja<span class=\"_ _a\"></span>hr vo<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>esel<span class=\"_ _a\"></span>lschaft T<span class=\"_ _a\"></span>EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 7.527<span class=\"_ _a\"></span> (T<span class=\"_ _d\"></span>EUR 7.948<span class=\"_ _a\"></span>). <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>on T<span class=\"_ _5b\"></span>ochte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>erhielten<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>die<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dsmitgl<span class=\"_ _a\"></span>ieder im B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rich<span class=\"_ _a\"></span>tsjahr TEU<span class=\"_ _d\"></span>R 995 (T<span class=\"_ _a\"></span>EUR 978<span class=\"_ _d\"></span>). Fr\u00fcher<span class=\"_ _a\"></span>e Mitgliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>es V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>ands erhi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> TEU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 1.1<span class=\"_ _d\"></span>58 (T<span class=\"_ _a\"></span>EUR 1.07<span class=\"_ _d\"></span>5). Der V<span class=\"_ _2\"></span>orstand b<span class=\"_ _a\"></span>estand im <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rste<span class=\"_ _a\"></span>n Halbjahr 2023 <span class=\"_ _a\"></span>aus ach<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> und<span class=\"_ _a\"></span> im zweite<span class=\"_ _d\"></span>n Halbja<span class=\"_ _d\"></span>hr 2023<span class=\"_ _a\"></span> aus sechs P<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>nen.<span class=\"_ _3ca\"> </span>19.3.<span class=\"ff5b\"> </span>Gesch\u00e4ft<span class=\"_ _a\"></span>sv<span class=\"_ _1\"></span>orf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lle mit<span class=\"_ _d\"></span> nahestehenden P<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsonen<span class=\"_ _a\"></span> Transaktionen<span class=\"_ _1\"></span> <span class=\"_ _366\"> </span><span class=\"fs7\">2023<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Di<span class=\"_ _1\"></span>viden<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e f\u00fc<span class=\"_ _1\"></span>r A<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>tien<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>IG H<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>din<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _28f\"> </span>47<span class=\"_ _3ca\"> </span>Zins<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _1\"></span>r b<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ebe<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> An<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ih<span class=\"_ _1\"></span>en d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r VI<span class=\"_ _1\"></span>G <span class=\"_ _1\"></span>H<span class=\"_ _1\"></span>oldin<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> <span class=\"_ _367\"> </span>16<span class=\"_ _3ca\"> </span>Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esch<span class=\"_ _1\"></span>\u00e4f<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>vor<span class=\"_ _1\"></span>f\u00e4ll<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>* <span class=\"_ _2a6\"> </span>44<span class=\"_ _3ca\"> </span>*Unter Sonstige Gesch\u00e4ftsvorf\u00e4lle wer<span class=\"_ _a\"></span>den Transaktionen wie <span class=\"_ _a\"></span>beis<span class=\"_ _1\"></span>pielsweise <span class=\"_ _a\"></span>\u00dc<span class=\"_ _1\"></span>bertragung von Wirtschaftsg\u00fctern, Erb<span class=\"_ _d\"></span>ringung von Dien<span class=\"_ _d\"></span>stleistungen, Eingehen von son<span class=\"_ _a\"></span>st<span class=\"_ _1\"></span>igen Verpflichtun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>en wie etwa<span class=\"_ _3ca\"> </span>B\u00fcrgsch<span class=\"_ _d\"></span>aften oder Sicherheiten <span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>der auch Tran<span class=\"_ _a\"></span>sfers<span class=\"_ _1\"></span> im Rahmen von Li<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>enzvereinbarungen s<span class=\"_ _d\"></span>ummiert. Dar\u00fcber hinaus beste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Miet- und V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr\u00e4ge gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>\u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> nahestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de Perso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, welche einen Betrag vo<span class=\"_ _d\"></span>n TEUR 1.000<span class=\"_ _a\"></span> nicht <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>bersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eiten. V<span class=\"_ _2\"></span>on<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>verbunden<span class=\"_ _a\"></span>en Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ielte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>Au<span class=\"_ _1\"></span>fsi<span class=\"_ _a\"></span>chtsratsmitgl<span class=\"_ _d\"></span>ied<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r T<span class=\"_ _d\"></span>EUR 349.<span class=\"_ _a\"></span> 19.4.<span class=\"ff5b\"> </span>Gesch\u00e4ft<span class=\"_ _a\"></span>sv<span class=\"_ _1\"></span>orf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lle mit<span class=\"_ _d\"></span> nahestehende<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Unternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> Gesch\u00e4f<span class=\"_ _d\"></span>tsvorf\u00e4<span class=\"_ _a\"></span>lle mit nah<span class=\"_ _a\"></span>estehenden<span class=\"_ _a\"></span> Unternehme<span class=\"_ _a\"></span>n Mit <span class=\"_ _e\"></span>nichtko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>soli<span class=\"_ _a\"></span>dier<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>verbu<span class=\"_ _d\"></span>ndene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>sso<span class=\"_ _a\"></span>ziierten <span class=\"_ _e\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _e\"></span>beste<span class=\"_ _a\"></span>hen <span class=\"_ _e\"></span>vor<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>allem <span class=\"_ _e\"></span>Finanzi<span class=\"_ _d\"></span>erunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>Leistung<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>verre<span class=\"_ _a\"></span>chnungen. <span class=\"_ _a\"></span> T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>ansaktio<span class=\"_ _a\"></span>nen zwisc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>den in de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ze<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bsc<span class=\"_ _d\"></span>hluss ei<span class=\"_ _a\"></span>nbezogene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>vollkonsol<span class=\"_ _a\"></span>idierten Un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ernehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den im Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ge d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Konsolidi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g elim<span class=\"_ _a\"></span>iniert u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d dah<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rl\u00e4ut<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt.<span class=\"_ _a\"></span> Gesch\u00e4f<span class=\"_ _d\"></span>tsvorf\u00e4<span class=\"_ _a\"></span>lle mit d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m W<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span>ner <span class=\"_ _a\"></span>St<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _a\"></span>tische V<span class=\"_ _a\"></span>ersicherung<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ver<span class=\"_ _a\"></span>ein Der <span class=\"_ _3\"></span>W<span class=\"_ _1\"></span>i<span class=\"_ _d\"></span>ener <span class=\"_ _3\"></span>St\u00e4dtis<span class=\"_ _a\"></span>che <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsver<span class=\"_ _a\"></span>ein <span class=\"_ _e\"></span>ist <span class=\"_ _3\"></span>Me<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rhei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>sak<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ion\u00e4<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>VIG<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Holding. <span class=\"_ _3\"></span>Er <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>at <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>R<span class=\"_ _d\"></span>echtsform<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>ei<span class=\"_ _d\"></span>nes <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>erungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rei<span class=\"_ _a\"></span>ns <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>eg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsei<span class=\"_ _d\"></span>tigkeit, welcher <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>Grundl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>des Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>aufsichtsg<span class=\"_ _a\"></span>esetzes <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsbe<span class=\"_ _a\"></span>tr<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span> ausgegl<span class=\"_ _d\"></span>iedert hat u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d somit nicht<span class=\"_ _d\"></span> operativ im V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ft t\u00e4tig ist. Aufg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>und der sein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rzeitig<span class=\"_ _d\"></span>en Auslag<span class=\"_ _a\"></span>erung an die <span class=\"_ _a\"></span>W<span class=\"_ _1\"></span>iene<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>St\u00e4dtis<span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ung AG <span class=\"_ _a\"></span>hat <span class=\"_ _a\"></span>dieser <span class=\"_ _a\"></span>ledigli<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> s<span class=\"_ _a\"></span>eine <span class=\"_ _a\"></span>Aufgabe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>Mehrheits<span class=\"_ _d\"></span>eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t\u00fcme<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>VIG Ho<span class=\"_ _d\"></span>lding <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ahr<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>zunehme<span class=\"_ _a\"></span>n, <span class=\"_ _1\"></span>wodur<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>sich nur Leistungs<span class=\"_ _d\"></span>verr<span class=\"_ _a\"></span>echnungen vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>ntergeor<span class=\"_ _2\"></span>dneter Be<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>eutung <span class=\"_ _1\"></span>mit der VIG-V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> ergebe<span class=\"_ _d\"></span>n. <span class=\"_ _12\"> </span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>basier<span class=\"_ _d\"></span>en <span class=\"_ _11\"> </span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>Diens<span class=\"_ _a\"></span>tleistungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>runge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>zwische<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>VIG<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>und <span class=\"_ _10\"> </span>dem <span class=\"_ _10\"> </span>Wiener St\u00e4dtisch<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsver<span class=\"_ _a\"></span>ein zur V<span class=\"_ _2\"></span>err<span class=\"_ _d\"></span>ech<span class=\"_ _d\"></span>nung vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>eist<span class=\"_ _a\"></span>ungen a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>terner <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>evis<span class=\"_ _d\"></span>ion, <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _a\"></span>nz- und R<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>en und Personalges<span class=\"_ _a\"></span>tellung so<span class=\"_ _a\"></span>wie der <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>miet<span class=\"_ _a\"></span>ung von <span class=\"_ _d\"></span>B\u00fcro<span class=\"_ _d\"></span>r\u00e4umlic<span class=\"_ _a\"></span>hkeiten, die <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _a\"></span>em Gru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dsa<span class=\"_ _d\"></span>tz de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Fr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>md<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>blic<span class=\"_ _a\"></span>hkeit ber<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1d10\">Nahestehen<span class=\"_ _1\"></span>de Unterne<span class=\"_ _1\"></span>hmen<span class=\"_ _1\"></span> <span class=\"_ _f6\"> </span><span class=\"fs7\">2023 <span class=\"_ _6e\"> </span>31.12.202<span class=\"_ _1\"></span>3 </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d11\">Transaktio<span class=\"_ _1\"></span>nen<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d12\">Offene <span class=\"_ _1\"></span>Posten<span class=\"_ _3ca\"> </span></div><div class=\"c w1f h2d gs1d13\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d14\">Ertr<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ge a<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>bra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _1\"></span>n L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _e3\"> </span>54.361<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d15\">19.944<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d16\">Mutt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rneh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31f\"> </span>1.696<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d17\">634<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d18\">Asso<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rne<span class=\"_ _1\"></span>hme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _30c\"> </span>4.406<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d19\">158<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d1a\">Ni<span class=\"_ _1\"></span>cht i<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>onz<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>og<span class=\"_ _1\"></span>ene T<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>runt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b6\"> </span>47.7<span class=\"_ _1\"></span>46<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d1b\">19.116<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d1c\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>esteh<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>e U<span class=\"_ _3\"></span>nter<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _e3\"> </span>513<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d1d\">36<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d1e\">Auf<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n f\u00fcr<span class=\"_ _1\"></span> er<span class=\"_ _1\"></span>hal<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> Le<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>unge<span class=\"_ _1\"></span>n <span class=\"_ _319\"> </span>182.322<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d1f\">-18.09<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d20\">Mutt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rneh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1ba\"> </span>131<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d21\">-122<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d22\">Asso<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rne<span class=\"_ _1\"></span>hme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _17f\"> </span>534<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d23\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d24\">Ni<span class=\"_ _1\"></span>cht i<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>onz<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>og<span class=\"_ _1\"></span>ene T<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>runt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2d8\"> </span>177.044<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d25\">-17.376<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d26\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>esteh<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>e U<span class=\"_ _3\"></span>nter<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _278\"> </span>4.613<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d27\">-599<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d28\">Erhal<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Divi<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>n/Ge<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nnau<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>\u00fctt<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ngen<span class=\"_ _1\"></span> <span class=\"_ _368\"> </span>10.205<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d29\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d2a\">Asso<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rne<span class=\"_ _1\"></span>hme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _30c\"> </span>7.688<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d2b\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d2c\">Ni<span class=\"_ _1\"></span>cht i<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>onz<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>og<span class=\"_ _1\"></span>ene T<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>runt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _224\"> </span>2.038<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d2d\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d2e\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>esteh<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>e U<span class=\"_ _3\"></span>nter<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _e3\"> </span>479<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d2f\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d30\">Bez<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lte <span class=\"_ _1\"></span>Di<span class=\"_ _1\"></span>vid<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>/G<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>win<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>sch\u00fct<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _369\"> </span>130.337<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d31\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d32\">Mutt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rneh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2bc\"> </span>130.337<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d33\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d34\">Au<span class=\"_ _1\"></span>sle<span class=\"_ _1\"></span>ihu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>bz<span class=\"_ _1\"></span>w. <span class=\"_ _1\"></span>Fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>bin<span class=\"_ _1\"></span>dli<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eit<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und z<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>h\u00f6r<span class=\"_ _1\"></span>ige <span class=\"_ _1\"></span>Zi<span class=\"_ _1\"></span>nse<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>(A<span class=\"_ _1\"></span>C,<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>VtP<span class=\"_ _1\"></span>L, <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>VtOCI<span class=\"_ _1\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _26f\"> </span>23.<span class=\"_ _1\"></span>295<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d35\">177.422<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d36\">Mutt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rneh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _31f\"> </span>4.552<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d37\">542<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d38\">Asso<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rne<span class=\"_ _1\"></span>hme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _30c\"> </span>7.947<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d39\">26.555<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d3a\">Ni<span class=\"_ _1\"></span>cht i<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>onz<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>og<span class=\"_ _1\"></span>ene T<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>runt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _224\"> </span>3.321<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d3b\">20.419<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d3c\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>esteh<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>e U<span class=\"_ _3\"></span>nter<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _278\"> </span>7.475<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d3d\">129.906<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d3e\">Betr\u00e4<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>e a<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>s Gr<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ppe<span class=\"_ _1\"></span>nbe<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>uer<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _36a\"> </span>64.627<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d3f\">27.564<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d40\">Mutt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rneh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _322\"> </span>62.904<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d41\">25.840<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d42\">Asso<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rne<span class=\"_ _1\"></span>hme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _30c\"> </span>1.723<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d43\">1.724<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d44\">Son<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>s <span class=\"_ _287\"> </span>69.280<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1d45\">876<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d46\">Mutt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rneh<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _322\"> </span>68.546<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d47\">0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d48\">Ni<span class=\"_ _1\"></span>cht i<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>onz<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chl<span class=\"_ _1\"></span>uss<span class=\"_ _1\"></span> ein<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>og<span class=\"_ _1\"></span>ene T<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>cht<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>runt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>734<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d49\">868<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d4a\">Son<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>esteh<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>e U<span class=\"_ _3\"></span>nter<span class=\"_ _1\"></span>neh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _36b\"> </span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1d4b\">8<span class=\"_ _3ca\"> </span></div>22.<span class=\"_ _7\"> </span>V<span class=\"_ _a\"></span>ERBU<span class=\"_ _1\"></span>NDENE UNTER<span class=\"_ _a\"></span>NEHMEN UND BET<span class=\"_ _a\"></span>EILIGUNGEN<span class=\"_ _3ca\"> </span>Anza<span class=\"_ _1\"></span>hl d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r U<span class=\"_ _1\"></span>nternehmen<span class=\"_ _1\"></span> <span class=\"_ _ce\"> </span><span class=\"fs7\">\u00d6sterre<span class=\"_ _1\"></span>ich<span class=\"_ _3ca\"> </span></span>Au\u00dferhalb \u00d6<span class=\"_ _1\"></span>sterre<span class=\"_ _1\"></span>ichs<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>Anz<span class=\"_ _1\"></span>ahl<span class=\"_ _3ca\"> </span>Kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>diert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>nter<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>hme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _377\"> </span>78<span class=\"_ _3ca\"> </span>91<span class=\"_ _3ca\"> </span>169<span class=\"_ _3ca\"> </span>Vol<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>konso<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _378\"> </span>73<span class=\"_ _3ca\"> </span>88<span class=\"_ _3ca\"> </span>161<span class=\"_ _3ca\"> </span>At <span class=\"_ _1\"></span>equ<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y-k<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>lidi<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>5<span class=\"_ _3ca\"> </span>3<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Nic<span class=\"_ _1\"></span>ht k<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>die<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>nter<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>hm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f2\"> </span>43<span class=\"_ _3ca\"> </span>96<span class=\"_ _3ca\"> </span>139<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _e3\"> </span>121<span class=\"_ _3ca\"> </span>187<span class=\"_ _3ca\"> </span>308<span class=\"_ _3ca\"> </span>Vollkonsolid<span class=\"_ _1\"></span>ierte <span class=\"_ _1\"></span>Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _7c\"> </span><span class=\"fs7\">Sitzl<span class=\"_ _1\"></span>and <span class=\"_ _1b5\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _9b\"> </span>A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>\"Co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nce<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p\",<span class=\"_ _1\"></span> ADB<span class=\"_ _1\"></span> Litauen <span class=\"_ _1b8\"> </span>Vilnius 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>63.180<span class=\"_ _3ca\"> </span>53.895<span class=\"_ _3ca\"> </span>\"Gr\u00fc<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r B<span class=\"_ _1\"></span>aum<span class=\"_ _1\"></span>\" <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>rri<span class=\"_ _1\"></span>chtu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> Verw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>gsg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>.m<span class=\"_ _1\"></span>.b<span class=\"_ _1\"></span>.H.<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>40.004<span class=\"_ _3ca\"> </span>40.043<span class=\"_ _3ca\"> </span>AB <span class=\"_ _1\"></span>Mod<span class=\"_ _1\"></span>\u0159i<span class=\"_ _1\"></span>ce, <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _53\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>9.099<span class=\"_ _3ca\"> </span>9.332<span class=\"_ _3ca\"> </span>Alf<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>izt<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>\u00edt<span class=\"_ _1\"></span>\u00f3 Z<span class=\"_ _1\"></span>rt.<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Un<span class=\"_ _1\"></span>garn <span class=\"_ _13c\"> </span>Budap<span class=\"_ _1\"></span>est<span class=\"_ _a\"></span> <span class=\"_ _1a4\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>102.789<span class=\"_ _3ca\"> </span>100.137<span class=\"_ _3ca\"> </span>Alf<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>VIG <span class=\"_ _1\"></span>P\u00e9n<span class=\"_ _1\"></span>zt<span class=\"_ _1\"></span>\u00e1r<span class=\"_ _1\"></span>szo<span class=\"_ _1\"></span>lg<span class=\"_ _1\"></span>\u00e1lta<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>\u00f3 Zr<span class=\"_ _1\"></span>t.<span class=\"_ _1\"></span> <span class=\"_ _213\"> </span>Ung<span class=\"_ _1\"></span>arn <span class=\"_ _13c\"> </span>Budapest <span class=\"_ _1a1\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.266<span class=\"_ _3ca\"> </span>1.959<span class=\"_ _3ca\"> </span>And<span class=\"_ _1\"></span>\u011bl <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>ves<span class=\"_ _1\"></span>tm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t Pr<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>a s<span class=\"_ _1\"></span>.r<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2b2\"> </span>Prag <span class=\"_ _379\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>26.044<span class=\"_ _3ca\"> </span>25.465<span class=\"_ _3ca\"> </span>Anif<span class=\"_ _1\"></span>-R<span class=\"_ _1\"></span>esi<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>z G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp; <span class=\"_ _1\"></span>Co <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span>\u00d6<span class=\"_ _a\"></span>sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>16.736<span class=\"_ _3ca\"> </span>16.617<span class=\"_ _3ca\"> </span>Asigu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ea R<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>\u00e2ne<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>c\u0103 <span class=\"_ _1\"></span>- A<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>RO<span class=\"_ _1\"></span>M <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p <span class=\"_ _1\"></span>S.A<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> Rum<span class=\"_ _1\"></span>\u00e4nien <span class=\"_ _147\"> </span>Bukarest 99,79<span class=\"_ _3ca\"> </span>99,79<span class=\"_ _3ca\"> </span>81.988<span class=\"_ _3ca\"> </span>79.442<span class=\"_ _3ca\"> </span>ATB<span class=\"_ _1\"></span>IH G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _40\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _af\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>179.157<span class=\"_ _3ca\"> </span>158.521<span class=\"_ _3ca\"> </span>ATR<span class=\"_ _1\"></span>IUM<span class=\"_ _1\"></span> T<span class=\"_ _1\"></span>OW<span class=\"_ _1\"></span>ER S<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>\u00d3\u0141K<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>Z OGRA<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>ZON\u0104<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ODP<span class=\"_ _1\"></span>OWIE<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>ZIA<span class=\"_ _1\"></span>LN<span class=\"_ _1\"></span>OS<span class=\"_ _1\"></span>CI\u0104<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>19.467<span class=\"_ _3ca\"> </span>17.867<span class=\"_ _3ca\"> </span>Atzl<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rga<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e 13<span class=\"_ _1\"></span>-15<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _1f6\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>30<span class=\"_ _3ca\"> </span>39<span class=\"_ _3ca\"> </span>Atzl<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rga<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e 13<span class=\"_ _1\"></span>-15<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> <span class=\"_ _1b0\"> </span>\u00d6<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>terreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _af\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.471<span class=\"_ _3ca\"> </span>10.199<span class=\"_ _3ca\"> </span>AUT<span class=\"_ _1\"></span>ODR<span class=\"_ _1\"></span>OM<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>OSN<span class=\"_ _1\"></span>OV\u00c1<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span> \u010c<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>k\u00e9 <span class=\"_ _1\"></span>L\u00edp<span class=\"_ _1\"></span>y a<span class=\"_ _1\"></span>.s.<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _379\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.570<span class=\"_ _3ca\"> </span>1.563<span class=\"_ _3ca\"> </span>BCR A<span class=\"_ _3\"></span>sigu<span class=\"_ _1\"></span>r\u0103<span class=\"_ _1\"></span>ri d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Vi<span class=\"_ _1\"></span>a\u0163\u0103 <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ienn<span class=\"_ _1\"></span>a I<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ura<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce Gr<span class=\"_ _1\"></span>oup <span class=\"_ _1\"></span>S.A<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> Rum<span class=\"_ _1\"></span>\u00e4nien <span class=\"_ _147\"> </span>Bukarest 93,98<span class=\"_ _3ca\"> </span>93,98<span class=\"_ _3ca\"> </span>47.097<span class=\"_ _3ca\"> </span>51.794<span class=\"_ _3ca\"> </span>Blizz<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rd R<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>. z<span class=\"_ _1\"></span> o<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>5.571<span class=\"_ _3ca\"> </span>3.602<span class=\"_ _3ca\"> </span>Bro<span class=\"_ _1\"></span>ckm<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>nga<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>32 <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>6.032<span class=\"_ _3ca\"> </span>3.559<span class=\"_ _3ca\"> </span>BTA<span class=\"_ _1\"></span> Ba<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>ic <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Comp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y A<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>Lettland <span class=\"_ _1a1\"> </span>Riga <span class=\"_ _c6\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>73.639<span class=\"_ _3ca\"> </span>53.934<span class=\"_ _3ca\"> </span>BULS<span class=\"_ _1\"></span>TR<span class=\"_ _1\"></span>AD <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>FE<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>VIENN<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>SUR<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span> GROU<span class=\"_ _1\"></span>P <span class=\"_ _1\"></span>JO<span class=\"_ _1\"></span>INT<span class=\"_ _1\"></span> ST<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CK <span class=\"_ _1\"></span>CO<span class=\"_ _1\"></span>MPA<span class=\"_ _1\"></span>NY<span class=\"_ _1\"></span> Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _20d\"> </span>S<span class=\"_ _1\"></span>ofia 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>22.894<span class=\"_ _3ca\"> </span>12.018<span class=\"_ _3ca\"> </span>Busin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>k B<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nn<span class=\"_ _1\"></span> Ent<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _c0\"> </span>\u00d6sterreich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>34.045<span class=\"_ _3ca\"> </span>33.456<span class=\"_ _3ca\"> </span>CAP<span class=\"_ _1\"></span>IT<span class=\"_ _1\"></span>OL, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>kcio<span class=\"_ _1\"></span>v\u00e1<span class=\"_ _1\"></span> sp<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>lo\u010dn<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>\u0165 <span class=\"_ _147\"> </span>Slow<span class=\"_ _1\"></span>akei <span class=\"_ _95\"> </span>Bratislava <span class=\"_ _2e\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.187<span class=\"_ _3ca\"> </span>1.681<span class=\"_ _3ca\"> </span>Cen<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Poin<span class=\"_ _1\"></span>t I<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce I<span class=\"_ _1\"></span>T-S<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H in <span class=\"_ _1\"></span>Liq<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>dati<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>22.182<span class=\"_ _3ca\"> </span>21.634<span class=\"_ _3ca\"> </span>\u010ces<span class=\"_ _1\"></span>k\u00e1<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>odn<span class=\"_ _1\"></span>ika<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>lsk<span class=\"_ _1\"></span>\u00e1 p<span class=\"_ _1\"></span>oji\u0161<span class=\"_ _1\"></span>\u0165<span class=\"_ _1\"></span>ovna<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.,<span class=\"_ _1\"></span> Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2b2\"> </span>Prag 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>131.472<span class=\"_ _3ca\"> </span>108.073<span class=\"_ _3ca\"> </span>Ch<span class=\"_ _1\"></span>r\u00e1\u0161\u0165<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y k<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>er\u010d<span class=\"_ _1\"></span>n\u00ed<span class=\"_ _1\"></span> ar<span class=\"_ _1\"></span>e\u00e1<span class=\"_ _1\"></span>l a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _379\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>97,28<span class=\"_ _3ca\"> </span>2.781<span class=\"_ _3ca\"> </span>Com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>nia d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>r\u0103ri<span class=\"_ _1\"></span> \"D<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span>ARI<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>VIE<span class=\"_ _1\"></span>NNA<span class=\"_ _1\"></span> INSUR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE G<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>OUP\"<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e p<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>iun<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> Moldau <span class=\"_ _1b8\"> </span>Chi\u0219in\u0103u 99,99<span class=\"_ _3ca\"> </span>99,99<span class=\"_ _3ca\"> </span>8.323<span class=\"_ _3ca\"> </span>6.251<span class=\"_ _3ca\"> </span>Com<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>a Li<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span> Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup SE<span class=\"_ _1\"></span> Estland<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Tallinn 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>83.678<span class=\"_ _3ca\"> </span>17.151<span class=\"_ _3ca\"> </span>Com<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>a T<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>arzy<span class=\"_ _1\"></span>stw<span class=\"_ _1\"></span>o U<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>pie<span class=\"_ _1\"></span>cze<span class=\"_ _1\"></span>\u0144 N<span class=\"_ _1\"></span>a \u017by<span class=\"_ _1\"></span>cie <span class=\"_ _1\"></span>S.A.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>roup<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 99,97<span class=\"_ _3ca\"> </span>99,97<span class=\"_ _3ca\"> </span>64.152<span class=\"_ _3ca\"> </span>58.860<span class=\"_ _3ca\"> </span>Com<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>a T<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>arzy<span class=\"_ _1\"></span>stw<span class=\"_ _1\"></span>o U<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>pie<span class=\"_ _1\"></span>cze<span class=\"_ _1\"></span>\u0144 S<span class=\"_ _1\"></span>.A.<span class=\"_ _1\"></span> Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 99,95<span class=\"_ _3ca\"> </span>99,95<span class=\"_ _3ca\"> </span>80.760<span class=\"_ _3ca\"> </span>82.233<span class=\"_ _3ca\"> </span>CP <span class=\"_ _1\"></span>Solu<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>a.s<span class=\"_ _1\"></span>. <span class=\"_ _29c\"> </span>T<span class=\"_ _1\"></span>schechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _1bc\"> </span>Prag<span class=\"_ _1\"></span> <span class=\"_ _379\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>7.528<span class=\"_ _3ca\"> </span>13.514<span class=\"_ _3ca\"> </span>DBL<span class=\"_ _1\"></span>V <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> &amp; <span class=\"_ _1\"></span>Co <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> <span class=\"_ _145\"> </span>\u00d6sterreich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>3.996<span class=\"_ _3ca\"> </span>3.544<span class=\"_ _3ca\"> </span>DBR<span class=\"_ _1\"></span>-Li<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>aft<span class=\"_ _1\"></span>en G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp; <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span> KG<span class=\"_ _1\"></span> <span class=\"_ _19b\"> </span>Deutschlan<span class=\"_ _1\"></span>d <span class=\"_ _37\"> </span>Stuttgart <span class=\"_ _62\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.569<span class=\"_ _3ca\"> </span>9.477<span class=\"_ _3ca\"> </span>Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chm<span class=\"_ _1\"></span>eist<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rpl<span class=\"_ _1\"></span>atz<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span> Ob<span class=\"_ _1\"></span>je<span class=\"_ _1\"></span>ktv<span class=\"_ _1\"></span>erw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.311<span class=\"_ _3ca\"> </span>2.343<span class=\"_ _3ca\"> </span>Vollkonsolid<span class=\"_ _1\"></span>ierte <span class=\"_ _1\"></span>Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _7c\"> </span><span class=\"fs1c\">Sitzl<span class=\"_ _1\"></span>and <span class=\"_ _1b5\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _2e\"> </span>Ant<span class=\"_ _1\"></span>eile 2<span class=\"_ _1\"></span>023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Don<span class=\"_ _1\"></span>au B<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>kerlin<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s-S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>e Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>107.300<span class=\"_ _3ca\"> </span>101.394<span class=\"_ _3ca\"> </span>DON<span class=\"_ _1\"></span>AU <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> AG<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>Ins<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>125.323<span class=\"_ _3ca\"> </span>111.462<span class=\"_ _3ca\"> </span>DV <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>oh<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _149\"> </span>\u00d6sterreich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>50.986<span class=\"_ _3ca\"> </span>44.200<span class=\"_ _3ca\"> </span>DVIB<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>alph<span class=\"_ _1\"></span>a G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _44\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>18.713<span class=\"_ _3ca\"> </span>18.506<span class=\"_ _3ca\"> </span>DVIB<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _ae\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>106.710<span class=\"_ _3ca\"> </span>101.186<span class=\"_ _3ca\"> </span>EL<span class=\"_ _1\"></span>VP B<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH <span class=\"_ _194\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>63.218<span class=\"_ _3ca\"> </span>23.276<span class=\"_ _3ca\"> </span>EUR<span class=\"_ _1\"></span>OPE<span class=\"_ _1\"></span>UM<span class=\"_ _1\"></span> Bu<span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Cen<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>er s.<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _1b0\"> </span>Slow<span class=\"_ _1\"></span>akei <span class=\"_ _95\"> </span>Bratislava <span class=\"_ _6a\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.262<span class=\"_ _3ca\"> </span>10.301<span class=\"_ _3ca\"> </span>Flor<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>sdo<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span> am<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>itz<span class=\"_ _1\"></span> 4<span class=\"_ _1\"></span> Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>15.533<span class=\"_ _3ca\"> </span>18.819<span class=\"_ _3ca\"> </span>Ges<span class=\"_ _1\"></span>undh<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>tsp<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rk <span class=\"_ _1\"></span>Wi<span class=\"_ _1\"></span>en-<span class=\"_ _1\"></span>Obe<span class=\"_ _1\"></span>rl<span class=\"_ _1\"></span>aa Ges<span class=\"_ _1\"></span>ells<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>haf<span class=\"_ _1\"></span>t m<span class=\"_ _1\"></span>.b<span class=\"_ _1\"></span>.H.<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>28.768<span class=\"_ _3ca\"> </span>29.199<span class=\"_ _3ca\"> </span>GL<span class=\"_ _1\"></span>OBA<span class=\"_ _1\"></span>L A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ISTA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _7b\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _53\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>5.986<span class=\"_ _3ca\"> </span>6.754<span class=\"_ _3ca\"> </span>Han<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ra\u00df<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>3-5<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span>bes<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>z G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _5a\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>30.768<span class=\"_ _3ca\"> </span>31.121<span class=\"_ _3ca\"> </span>HUN<span class=\"_ _1\"></span> BM<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>l\u00e1to<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ele<span class=\"_ _1\"></span>l\u0151s<span class=\"_ _1\"></span>s\u00e9g<span class=\"_ _1\"></span>\u0171 <span class=\"_ _1\"></span>T\u00e1<span class=\"_ _1\"></span>rsas<span class=\"_ _1\"></span>\u00e1g<span class=\"_ _1\"></span> <span class=\"_ _bf\"> </span>Un<span class=\"_ _1\"></span>garn <span class=\"_ _13c\"> </span>Budap<span class=\"_ _1\"></span>est <span class=\"_ _1a1\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>5.797<span class=\"_ _3ca\"> </span>4.416<span class=\"_ _3ca\"> </span>Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Com<span class=\"_ _1\"></span>pan<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a os<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nj<span class=\"_ _1\"></span>e d.d.<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> Bosnien<span class=\"_ _1\"></span>-Herzegowina <span class=\"_ _1d\"> </span>Sarajevo<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.703<span class=\"_ _3ca\"> </span>9.735<span class=\"_ _3ca\"> </span>INSUR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE <span class=\"_ _1\"></span>ONE<span class=\"_ _1\"></span>-SHA<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>EH<span class=\"_ _1\"></span>OLDE<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span> J<span class=\"_ _1\"></span>OINT<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ST<span class=\"_ _1\"></span>OCK <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>OMP<span class=\"_ _1\"></span>ANY <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>UL<span class=\"_ _1\"></span>STRA<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span> VIE<span class=\"_ _1\"></span>NNA<span class=\"_ _1\"></span> INSUR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE G<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>OUP <span class=\"_ _1\"></span>EA<span class=\"_ _1\"></span>D Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _20d\"> </span>S<span class=\"_ _1\"></span>ofia 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>92.416<span class=\"_ _3ca\"> </span>70.096<span class=\"_ _3ca\"> </span>Int<span class=\"_ _1\"></span>erR<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>k <span class=\"_ _1\"></span>Leben<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>-AG<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> Deutschland<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>Wiesbaden 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>23.518<span class=\"_ _3ca\"> </span>23.518<span class=\"_ _3ca\"> </span>Int<span class=\"_ _1\"></span>erR<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>k T<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>arz<span class=\"_ _1\"></span>ystw<span class=\"_ _1\"></span>o U<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ezp<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ecze\u0144<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>.A<span class=\"_ _1\"></span>. Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>69.928<span class=\"_ _3ca\"> </span>43.675<span class=\"_ _3ca\"> </span>Int<span class=\"_ _1\"></span>erR<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>k <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>-A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> Deutschland<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>Wiesbaden 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>64.320<span class=\"_ _3ca\"> </span>53.670<span class=\"_ _3ca\"> </span>INTER<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>IG <span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>ENNA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>INS<span class=\"_ _1\"></span>URA<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE G<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>OU<span class=\"_ _1\"></span>P Sh.A<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> Alban<span class=\"_ _1\"></span>ien <span class=\"_ _45\"> </span>Tirana 89,98<span class=\"_ _3ca\"> </span>89,98<span class=\"_ _3ca\"> </span>8.399<span class=\"_ _3ca\"> </span>7.295<span class=\"_ _3ca\"> </span>Join<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>k Co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>any<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ance<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>omp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y GPI<span class=\"_ _1\"></span> Ho<span class=\"_ _1\"></span>ldi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> Georgien <span class=\"_ _19c\"> </span>Tiflis 90,00<span class=\"_ _3ca\"> </span>90,00<span class=\"_ _3ca\"> </span>15.150<span class=\"_ _3ca\"> </span>20.461<span class=\"_ _3ca\"> </span>Join<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>k Co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>any<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>erna<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>al Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Com<span class=\"_ _1\"></span>pan<span class=\"_ _1\"></span>y IR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>O Georgien <span class=\"_ _19c\"> </span>Tiflis 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>4.334<span class=\"_ _3ca\"> </span>6.249<span class=\"_ _3ca\"> </span>Join<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>k Ins<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>INN<span class=\"_ _1\"></span>ER-<span class=\"_ _3ca\"> </span>Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> Nordmaz<span class=\"_ _1\"></span>edonien <span class=\"_ _23\"> </span>Skopje<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>6.812<span class=\"_ _3ca\"> </span>7.097<span class=\"_ _3ca\"> </span>Ka<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ra\u00df<span class=\"_ _1\"></span>e 11<span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _30\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>3.137<span class=\"_ _3ca\"> </span>2.979<span class=\"_ _3ca\"> </span>K\u00c1L<span class=\"_ _1\"></span>VIN<span class=\"_ _1\"></span> T<span class=\"_ _1\"></span>OWER<span class=\"_ _3\"></span> Ing<span class=\"_ _1\"></span>atl<span class=\"_ _1\"></span>anf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>jlesz<span class=\"_ _1\"></span>t\u00e9<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span> \u00e9s<span class=\"_ _1\"></span> Ber<span class=\"_ _1\"></span>uh\u00e1<span class=\"_ _1\"></span>z\u00e1<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span> Kor<span class=\"_ _1\"></span>l\u00e1<span class=\"_ _1\"></span>tolt<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ele<span class=\"_ _1\"></span>l\u0151<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>\u00e9g\u0171<span class=\"_ _1\"></span> T\u00e1<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>as\u00e1g<span class=\"_ _1\"></span> Ung<span class=\"_ _1\"></span>arn <span class=\"_ _1b8\"> </span>B<span class=\"_ _1\"></span>udap<span class=\"_ _1\"></span>est<span class=\"_ _d\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.400<span class=\"_ _3ca\"> </span>2.231<span class=\"_ _3ca\"> </span>KAPI<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>OL, <span class=\"_ _1\"></span>a.s<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _129\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Br\u00fc<span class=\"_ _1\"></span>nn <span class=\"_ _239\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.573<span class=\"_ _3ca\"> </span>1.600<span class=\"_ _3ca\"> </span>KKB R<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> Es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>te S<span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _c6\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>20.280<span class=\"_ _3ca\"> </span>20.766<span class=\"_ _3ca\"> </span>KOM<span class=\"_ _1\"></span>UN\u00c1<span class=\"_ _1\"></span>LNA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pois<span class=\"_ _1\"></span>\u0165<span class=\"_ _1\"></span>ov\u0148<span class=\"_ _1\"></span>a, <span class=\"_ _1\"></span>a.s<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> Slowakei <span class=\"_ _95\"> </span>Bratislava<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>57.800<span class=\"_ _3ca\"> </span>52.644<span class=\"_ _3ca\"> </span>KOO<span class=\"_ _1\"></span>PER<span class=\"_ _1\"></span>AT<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>VA p<span class=\"_ _1\"></span>ois<span class=\"_ _1\"></span>\u0165o<span class=\"_ _1\"></span>v\u0148<span class=\"_ _1\"></span>a, a<span class=\"_ _1\"></span>.s.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vienn<span class=\"_ _1\"></span>a Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> Slowakei <span class=\"_ _95\"> </span>Bratislava<span class=\"_ _1\"></span> 98,47<span class=\"_ _3ca\"> </span>98,47<span class=\"_ _3ca\"> </span>407.689<span class=\"_ _3ca\"> </span>231.548<span class=\"_ _3ca\"> </span>Ko<span class=\"_ _1\"></span>oper<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span> po<span class=\"_ _1\"></span>ji<span class=\"_ _1\"></span>\u0161\u0165o<span class=\"_ _1\"></span>vn<span class=\"_ _1\"></span>a, <span class=\"_ _1\"></span>a.s.<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ienn<span class=\"_ _1\"></span>a Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2b2\"> </span>Prag 97,28<span class=\"_ _3ca\"> </span>97,28<span class=\"_ _3ca\"> </span>679.414<span class=\"_ _3ca\"> </span>596.911<span class=\"_ _3ca\"> </span>KOO<span class=\"_ _1\"></span>PER<span class=\"_ _1\"></span>AT<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>VA, <span class=\"_ _1\"></span>d.<span class=\"_ _1\"></span>s.s<span class=\"_ _1\"></span>., a<span class=\"_ _1\"></span>.s.<span class=\"_ _1\"></span> <span class=\"_ _62\"> </span>Slowakei<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>B<span class=\"_ _1\"></span>ratislava <span class=\"_ _6a\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>14.628<span class=\"_ _3ca\"> </span>13.820<span class=\"_ _3ca\"> </span>KOPU<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ordb<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>nh<span class=\"_ _1\"></span>of Woh<span class=\"_ _1\"></span>nun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>rich<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>11.807<span class=\"_ _3ca\"> </span>LVP <span class=\"_ _1\"></span>H<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _1b6\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>642.210<span class=\"_ _3ca\"> </span>626.967<span class=\"_ _3ca\"> </span>MAP-<span class=\"_ _1\"></span>WS<span class=\"_ _1\"></span>V B<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>iligu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mbH<span class=\"_ _1\"></span> <span class=\"_ _219\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>368.527<span class=\"_ _3ca\"> </span>368.793<span class=\"_ _3ca\"> </span>MC <span class=\"_ _1\"></span>EIN<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1a1\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>30.758<span class=\"_ _3ca\"> </span>19.630<span class=\"_ _3ca\"> </span>MH <span class=\"_ _1\"></span>54<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1d0\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>26.041<span class=\"_ _3ca\"> </span>25.819<span class=\"_ _3ca\"> </span>NNC<span class=\"_ _1\"></span> REA<span class=\"_ _3\"></span>L EST<span class=\"_ _1\"></span>AT<span class=\"_ _1\"></span>E S<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Z OGRA<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>ZON\u0104<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ODP<span class=\"_ _1\"></span>OWIE<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>ZIA<span class=\"_ _1\"></span>LN<span class=\"_ _1\"></span>O\u015a<span class=\"_ _1\"></span>CI\u0104<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>23.998<span class=\"_ _3ca\"> </span>20.099<span class=\"_ _3ca\"> </span>No<span class=\"_ _1\"></span>rdb<span class=\"_ _1\"></span>ahnh<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>roj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kt EP<span class=\"_ _1\"></span>W8 <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> Co<span class=\"_ _1\"></span> KG<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>23.164<span class=\"_ _3ca\"> </span>19.187<span class=\"_ _3ca\"> </span><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1ef8\">Vollkonsolid<span class=\"_ _1\"></span>ierte <span class=\"_ _1\"></span>Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _7c\"> </span><span class=\"fs7\">Sitzl<span class=\"_ _1\"></span>and <span class=\"_ _1b5\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _9b\"> </span>A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs1ef9\">1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1efa\">Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h58 ff58 fs13 fc9 sc0 ls4 ws0 gs1efb\">1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1efc\">Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs1efd\">2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1efe\">Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h58 ff58 fs13 fc9 sc0 ls4 ws0 gs1eff\">2<span class=\"_ _3ca\"> </span></div><div class=\"c w28 h2d gs1f00\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"c w28 h2d gs1f01\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"c w1f h2d gs1f02\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"c w1f h2d gs1f03\"><div class=\"t m1 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f04\">No<span class=\"_ _1\"></span>rdb<span class=\"_ _1\"></span>ahnh<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>roj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kt EP<span class=\"_ _1\"></span>W8 <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>lem<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t\u00e4<span class=\"_ _1\"></span>r </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f05\">Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f06\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f07\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f08\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f09\">34<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f0a\">34<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f0b\">No<span class=\"_ _1\"></span>rdb<span class=\"_ _1\"></span>ahnh<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>roj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kt Ta<span class=\"_ _1\"></span>bo<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tra\u00df<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>123<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f0c\">Gmb<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o K<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f0d\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f0e\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f0f\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f10\">27.708<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f11\">21.142<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f12\">No<span class=\"_ _1\"></span>rdb<span class=\"_ _1\"></span>ahnh<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>roj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kt Ta<span class=\"_ _1\"></span>bo<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tra\u00df<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>123<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f13\">Kom<span class=\"_ _1\"></span>pl<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>\u00e4r G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f14\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f15\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f16\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f17\">35<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f18\">36<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f19\">Nu\u00dfd<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>r St<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>a\u00dfe<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span>0-9<span class=\"_ _1\"></span>2 </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f1a\">Proj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kten<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>klung<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> &amp;<span class=\"_ _1\"></span> Co <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f1b\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f1c\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f1d\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f1e\">39.682<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f1f\">38.364<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f20\">OMN<span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>SIG<span class=\"_ _1\"></span> VIE<span class=\"_ _1\"></span>NN<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> IN<span class=\"_ _1\"></span>SURA<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span> GR<span class=\"_ _1\"></span>OU<span class=\"_ _1\"></span>P </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f21\">S.A.<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f22\">Rum<span class=\"_ _1\"></span>\u00e4nien <span class=\"_ _147\"> </span>Bukarest </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f23\">99,54<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f24\">99,54<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f25\">154.385<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f26\">149.548<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f27\">O\u00dc <span class=\"_ _1\"></span>Liv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>On P<span class=\"_ _1\"></span>ae<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>le <span class=\"_ _14f\"> </span>E<span class=\"_ _1\"></span>stland <span class=\"_ _1b8\"> </span>Tallin<span class=\"_ _1\"></span>n <span class=\"_ _d5\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f28\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f29\">1.280<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f2a\">86<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f2b\">Pa<span class=\"_ _1\"></span>lais<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f2c\">Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f2d\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f2e\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f2f\">56,55<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f30\">35.663<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f31\">35.859<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f32\">Pas<span class=\"_ _1\"></span>sat <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>eal<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>. z<span class=\"_ _1\"></span> o<span class=\"_ _1\"></span>.o<span class=\"_ _1\"></span>. <span class=\"_ _171\"> </span>Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f33\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f34\">27<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f35\">-1.361<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f36\">Pen<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>on A<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny D<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rie A<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span> <span class=\"_ _37a\"> </span>Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _20d\"> </span>S<span class=\"_ _1\"></span>ofia <span class=\"_ _178\"> </span>82,59<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f37\">82,59<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f38\">39.766<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f39\">32.890<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f3a\">PERE<span class=\"_ _1\"></span>CA<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>SP\u00d3<span class=\"_ _1\"></span>\u0141KA<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span> OGR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>CZ<span class=\"_ _1\"></span>ON\u0104 </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f3b\">ODP<span class=\"_ _1\"></span>OW<span class=\"_ _1\"></span>IED<span class=\"_ _1\"></span>Z<span class=\"_ _1\"></span>IAL<span class=\"_ _1\"></span>NO\u015a<span class=\"_ _1\"></span>CI\u0104<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f3c\">Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f3d\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f3e\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f3f\">32.375<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f40\">31.881<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f41\">PFG<span class=\"_ _1\"></span> Ho<span class=\"_ _1\"></span>ldi<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _122\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _178\"> </span>89,23<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f42\">89,23<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f43\">71.876<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f44\">77.992<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f45\">PFG<span class=\"_ _1\"></span> Li<span class=\"_ _1\"></span>ege<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>tsb<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>irts<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>aftu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f46\">&amp; C<span class=\"_ _1\"></span>o KG<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f47\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f48\">92,88<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f49\">92,88<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f4a\">12.940<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f4b\">12.663<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f4c\">Po<span class=\"_ _1\"></span>rzel<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e 4<span class=\"_ _1\"></span> Li<span class=\"_ _1\"></span>ege<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>afts<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erw<span class=\"_ _1\"></span>altu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f4d\">Gmb<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o K<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f4e\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f4f\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f50\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f51\">13.707<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f52\">13.576<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f53\">PRI<span class=\"_ _1\"></span>VATE<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>JOI<span class=\"_ _1\"></span>NT-<span class=\"_ _1\"></span>ST<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CK C<span class=\"_ _1\"></span>OM<span class=\"_ _1\"></span>PANY<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f54\">\"INS<span class=\"_ _1\"></span>UR<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CE <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>OMPA<span class=\"_ _1\"></span>NY<span class=\"_ _1\"></span> \"K<span class=\"_ _1\"></span>NIA<span class=\"_ _1\"></span>Z<span class=\"_ _1\"></span>HA <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>FE<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f55\">VIEN<span class=\"_ _1\"></span>NA<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>NSUR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> GR<span class=\"_ _1\"></span>OU<span class=\"_ _1\"></span>P\"<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f56\">Ukraine<span class=\"_ _1\"></span> <span class=\"_ _13a\"> </span>Kiew </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f57\">99,81<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f58\">99,81<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f59\">6.515<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f5a\">2.922<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f5b\">Priv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e J<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>int-S<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>omp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y \"<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f5c\">Com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny \"<span class=\"_ _1\"></span>US<span class=\"_ _1\"></span>G \"<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f5d\">Ukraine<span class=\"_ _1\"></span> <span class=\"_ _13a\"> </span>Kiew </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f5e\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f5f\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f60\">14.158<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f61\">16.528<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f62\">PRI<span class=\"_ _1\"></span>VATE<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>JOI<span class=\"_ _1\"></span>NT-<span class=\"_ _1\"></span>ST<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CK C<span class=\"_ _1\"></span>OM<span class=\"_ _1\"></span>PANY<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f63\">\"UK<span class=\"_ _1\"></span>RAI<span class=\"_ _1\"></span>NIA<span class=\"_ _1\"></span>N <span class=\"_ _1\"></span>INSU<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CE <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>OMPA<span class=\"_ _1\"></span>NY<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f64\">\"KNI<span class=\"_ _1\"></span>AZ<span class=\"_ _1\"></span>HA<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>IEN<span class=\"_ _1\"></span>NA <span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>SUR<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CE <span class=\"_ _1\"></span>GR<span class=\"_ _1\"></span>OUP\"<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f65\">Ukraine<span class=\"_ _1\"></span> <span class=\"_ _13a\"> </span>Kiew </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f66\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f67\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f68\">10.922<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f69\">10.219<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f6a\">PRO<span class=\"_ _1\"></span>GRE<span class=\"_ _1\"></span>SS <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>igun<span class=\"_ _1\"></span>gsg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>.m.<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>.H.<span class=\"_ _1\"></span> <span class=\"_ _123\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _178\"> </span>70,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f6b\">70,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f6c\">18.813<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f6d\">17.769<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f6e\">Proj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ktbau<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _243\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _af\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f6f\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f70\">24.377<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f71\">14.106<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f72\">Proj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ktbau<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ldi<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>\u00d6<span class=\"_ _a\"></span>sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f73\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f74\">25.181<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f75\">14.183<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f76\">Rath<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ra\u00df<span class=\"_ _1\"></span>e 8<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chaft<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>verw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f77\">Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f78\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f79\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f7a\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f7b\">1.125<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f7c\">1.087<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f7d\">Ray<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>igor<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> A.<span class=\"_ _1\"></span>\u015e.<span class=\"_ _1\"></span> <span class=\"_ _32a\"> </span>T\u00fcrkei <span class=\"_ _3b\"> </span>Istan<span class=\"_ _1\"></span>bul <span class=\"_ _71\"> </span>94,96<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f7e\">94,96<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f7f\">59.722<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f80\">44.622<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f81\">R\u00f6\u00dfl<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>asse B<span class=\"_ _3\"></span>aute<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>rei <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _219\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _af\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f82\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f83\">11.885<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f84\">11.841<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f85\">R\u00f6\u00dfl<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>asse B<span class=\"_ _3\"></span>aute<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> Zwe<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _144\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _af\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f86\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f87\">30.413<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f88\">30.241<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f89\">S -<span class=\"_ _1\"></span> bud<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>vy, <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _379\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f8a\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f8b\">3.040<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f8c\">3.189<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f8d\">Sch<span class=\"_ _1\"></span>ulr<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>21<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>rohau<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Er<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>chtu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gs-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f8e\">Verm<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>etun<span class=\"_ _1\"></span>gs <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp; <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f8f\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f90\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f91\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f92\">5.756<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f93\">5.737<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f94\">SECU<span class=\"_ _1\"></span>RIA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>maj<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>kov<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>pr\u00e1<span class=\"_ _1\"></span>vna<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a p<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>ielo<span class=\"_ _1\"></span>v\u00e1 </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f95\">s.r<span class=\"_ _1\"></span>.o.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f96\">Slowakei <span class=\"_ _95\"> </span>Bratislava<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f97\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f98\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f99\">7.444<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f9a\">7.505<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f9b\">Sen<span class=\"_ _1\"></span>ior<span class=\"_ _1\"></span>en R<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span> Fu<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rerp<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>k </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f9c\">Er<span class=\"_ _1\"></span>rich<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f9d\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1f9e\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1f9f\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fa0\">-7.293<span class=\"_ _e0\"> </span><span class=\"fc9\">-6.998<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fa1\">Sen<span class=\"_ _1\"></span>ior<span class=\"_ _1\"></span>en R<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ldid<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>ark<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fa2\">Er<span class=\"_ _1\"></span>rich<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fa3\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fa4\">66,70<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fa5\">66,70<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fa6\">8.343<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fa7\">8.146<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fa8\">SIA <span class=\"_ _1\"></span>\u201cA<span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>ks<span class=\"_ _1\"></span>ta 1<span class=\"_ _1\"></span>3/<span class=\"_ _1\"></span>15\u201d<span class=\"_ _1\"></span> <span class=\"_ _49\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fa9\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1faa\">933<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fab\">937<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fac\">SIA <span class=\"_ _1\"></span>\u201cA<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u0113rij<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> 35<span class=\"_ _1\"></span>\u201d<span class=\"_ _1\"></span> <span class=\"_ _1b6\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fad\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fae\">1.111<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1faf\">1.146<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fb0\">SIA <span class=\"_ _1\"></span>\u201c\u0122<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr\u016b<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s 1<span class=\"_ _1\"></span>21\u201d<span class=\"_ _1\"></span> <span class=\"_ _14f\"> </span>Lettland <span class=\"_ _1a1\"> </span>Riga <span class=\"_ _c6\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fb1\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fb2\">3.118<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fb3\">3.414<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fb4\">SIA <span class=\"_ _1\"></span>\"Gl<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> As<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e B<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tic\"<span class=\"_ _1\"></span> <span class=\"_ _32c\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>Rig<span class=\"_ _1\"></span>a <span class=\"_ _53\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fb5\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fb6\">250<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fb7\">287<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fb8\">SIA <span class=\"_ _1\"></span>\"L<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>veOn\"<span class=\"_ _1\"></span> <span class=\"_ _1d7\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fb9\">70,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fba\">27.445<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fbb\">26.699<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fbc\">SIA <span class=\"_ _1\"></span>\"L<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>veOn<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tirn<span class=\"_ _1\"></span>u\"<span class=\"_ _1\"></span> <span class=\"_ _20e\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fbd\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fbe\">2.093<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fbf\">1.696<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fc0\">SIA <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>ive<span class=\"_ _1\"></span>On<span class=\"_ _1\"></span> Te<span class=\"_ _1\"></span>rbat<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _217\"> </span>Lettland <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fc1\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fc2\">5.017<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fc3\">5.191<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fc4\">SIA <span class=\"_ _1\"></span>\"U<span class=\"_ _1\"></span>rban<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>e\"<span class=\"_ _1\"></span> <span class=\"_ _1b6\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fc5\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fc6\">360<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fc7\">481<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fc8\">SIG<span class=\"_ _1\"></span>MA <span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>ENNA<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>NSU<span class=\"_ _1\"></span>RA<span class=\"_ _1\"></span>NC<span class=\"_ _1\"></span>E G<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>OUP<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fc9\">Shoq<span class=\"_ _1\"></span>\u00eb<span class=\"_ _1\"></span>ri A<span class=\"_ _1\"></span>ks<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nare<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fca\">Alban<span class=\"_ _1\"></span>ien <span class=\"_ _45\"> </span>Tirana </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fcb\">89,05<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fcc\">89,05<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fcd\">18.095<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fce\">17.077<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs1fd0\">Vollkonsolid<span class=\"_ _1\"></span>ierte <span class=\"_ _1\"></span>Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _7c\"> </span><span class=\"fs7\">Sitzl<span class=\"_ _1\"></span>and <span class=\"_ _1b5\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _2e\"> </span>Ant<span class=\"_ _1\"></span>eile 2<span class=\"_ _1\"></span>023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs1fd1\">1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1fd2\">Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h58 ff58 fs13 fc9 sc0 ls4 ws0 gs1fd3\">1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs1fd4\">Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs1fd5\">2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs1fd6\">Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h58 ff58 fs13 fc9 sc0 ls4 ws0 gs1fd7\">2<span class=\"_ _3ca\"> </span></div><div class=\"c w28 h2d gs1fd8\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"c w28 h2d gs1fd9\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"c w1f h2d gs1fda\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"c w1f h2d gs1fdb\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fdc\">SK B<span class=\"_ _1\"></span>M s<span class=\"_ _1\"></span>.r<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>o. <span class=\"_ _b3\"> </span>Slowakei<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>B<span class=\"_ _1\"></span>ratislava <span class=\"_ _6a\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fdd\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fde\">13.562<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fdf\">13.345<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fe0\">SMAR<span class=\"_ _1\"></span>DA<span class=\"_ _1\"></span>N 5<span class=\"_ _1\"></span> DE<span class=\"_ _1\"></span>VE<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>OP<span class=\"_ _1\"></span>MENT<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>.R<span class=\"_ _1\"></span>.L.<span class=\"_ _1\"></span> <span class=\"_ _5d\"> </span>R<span class=\"_ _1\"></span>um\u00e4nien <span class=\"_ _147\"> </span>Bu<span class=\"_ _1\"></span>karest <span class=\"_ _1b8\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fe1\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fe2\">2.960<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fe3\">5.022<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fe4\">Sto<span class=\"_ _1\"></span>ck <span class=\"_ _1\"></span>Com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>or I<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce a<span class=\"_ _1\"></span>nd </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fe5\">Rein<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce MA<span class=\"_ _1\"></span>KE<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>ONI<span class=\"_ _1\"></span>JA <span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>kopj<span class=\"_ _1\"></span>e -<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fe6\">Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fe7\">Nordmaz<span class=\"_ _1\"></span>edonien <span class=\"_ _23\"> </span>Skopje<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fe8\">94,50<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fe9\">94,36<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fea\">25.410<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1feb\">25.898<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fec\">SVZ <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _23e\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fed\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1fee\">230.374<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fef\">203.598<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ff0\">SVZD<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _1aa\"> </span>\u00d6sterreich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ff1\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ff2\">63.227<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ff3\">62.031<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ff4\">SVZ<span class=\"_ _1\"></span>I G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _37b\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ff5\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ff6\">221.098<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ff7\">200.314<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ff8\">T 12<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1d7\"> </span>\u00d6sterr<span class=\"_ _d\"></span>eich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ff9\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ffa\">9.256<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ffb\">9.179<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ffc\">TEC<span class=\"_ _1\"></span>HBA<span class=\"_ _1\"></span>SE<span class=\"_ _1\"></span> Sc<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ence<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>k <span class=\"_ _1\"></span>Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1ffd\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs1ffe\">13.993<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs1fff\">13.649<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2000\">twin<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>cs<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _197\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2001\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2002\">3.797<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2003\">3.403<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2004\">UAB<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ive<span class=\"_ _1\"></span>On <span class=\"_ _1\"></span>Lin<span class=\"_ _1\"></span>km<span class=\"_ _1\"></span>enu<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>Litauen <span class=\"_ _1b8\"> </span>Vilniu<span class=\"_ _1\"></span>s <span class=\"_ _71\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2005\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2006\">6.446<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2007\">3.660<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2008\">UNI<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span> Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup B<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>s\u00ed<span class=\"_ _1\"></span>t\u00f3 </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2009\">Zrt.<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs200a\">Ung<span class=\"_ _1\"></span>arn <span class=\"_ _1b8\"> </span>B<span class=\"_ _1\"></span>udap<span class=\"_ _1\"></span>est<span class=\"_ _d\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs200b\">98,64<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs200c\">98,64<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs200d\">28.738<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs200e\">36.082<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs200f\">Unte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e D<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>aul\u00e4n<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e 40<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> <span class=\"_ _204\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2010\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2011\">11.453<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2012\">11.383<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2013\">Vien<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>Ga<span class=\"_ _1\"></span>tve<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>estm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span> O\u00dc<span class=\"_ _1\"></span> <span class=\"_ _3a\"> </span>Estland <span class=\"_ _1b8\"> </span>T<span class=\"_ _1\"></span>allinn <span class=\"_ _71\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2014\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2015\">131<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2016\">44<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2017\">Vien<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>Ga<span class=\"_ _1\"></span>tve<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>rop<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>SIA<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _c6\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2018\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2019\">1.576<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs201a\">1.624<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs201b\">Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>e T<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>arzy<span class=\"_ _1\"></span>stw<span class=\"_ _1\"></span>o U<span class=\"_ _1\"></span>bez<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>cze<span class=\"_ _1\"></span>\u0144 n<span class=\"_ _1\"></span>a </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs201c\">\u017by<span class=\"_ _1\"></span>cie <span class=\"_ _1\"></span>S.A.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>roup<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs201d\">Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs201e\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs201f\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2020\">10.608<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2021\">5.971<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2022\">V\u0130EN<span class=\"_ _1\"></span>NA<span class=\"_ _1\"></span>L\u0130<span class=\"_ _1\"></span>FE<span class=\"_ _1\"></span> EME<span class=\"_ _1\"></span>KL<span class=\"_ _1\"></span>\u0130<span class=\"_ _1\"></span>L\u0130K <span class=\"_ _1\"></span>VE <span class=\"_ _1\"></span>HAY<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>T </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2023\">ANO<span class=\"_ _1\"></span>N\u0130M<span class=\"_ _1\"></span> \u015e<span class=\"_ _1\"></span>\u0130RK<span class=\"_ _1\"></span>ET\u0130<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2024\">T\u00fcrkei <span class=\"_ _1f6\"> </span>Istanbul </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2025\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2026\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2027\">46.117<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2028\">38.063<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2029\">Vienn<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>-L<span class=\"_ _1\"></span>ife <span class=\"_ _1\"></span>Le<span class=\"_ _1\"></span>ben<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>G </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs202a\">Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs202b\">Liechtenstein<span class=\"_ _1\"></span> <span class=\"_ _198\"> </span>Bend<span class=\"_ _1\"></span>ern </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs202c\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs202d\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs202e\">15.484<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs202f\">9.313<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2030\">VIG-A<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>eili<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2031\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2032\">309.593<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2033\">354.694<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2034\">VIG-<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>Z R<span class=\"_ _1\"></span>eal <span class=\"_ _1\"></span>Est<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _37d\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2035\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2036\">147.640<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2037\">147.548<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2038\">V.I.<span class=\"_ _1\"></span>G. <span class=\"_ _1\"></span>ND<span class=\"_ _1\"></span>, a<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>.<span class=\"_ _119\"> </span>Tschechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _53\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2039\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs203a\">96.211<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs203b\">99.386<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs203c\">Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>ska<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>\u00f3<span class=\"_ _1\"></span>\u0142ka<span class=\"_ _1\"></span> z </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs203d\">org<span class=\"_ _1\"></span>ani<span class=\"_ _1\"></span>cz<span class=\"_ _1\"></span>on\u0105<span class=\"_ _1\"></span> od<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>edz<span class=\"_ _1\"></span>ialn<span class=\"_ _1\"></span>o\u015b<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>i\u0105 </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs203e\">Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs203f\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2040\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2041\">13.935<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2042\">18.256<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2043\">VIG B<span class=\"_ _3\"></span>efe<span class=\"_ _1\"></span>ktet<span class=\"_ _1\"></span>\u00e9s<span class=\"_ _1\"></span>i A<span class=\"_ _1\"></span>lap<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>ze<span class=\"_ _1\"></span>l\u0151 M<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>ya<span class=\"_ _1\"></span>ror<span class=\"_ _1\"></span>sz\u00e1<span class=\"_ _1\"></span>g </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2044\">Z\u00e1r<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>k\u00f6r\u0171<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>M\u0171<span class=\"_ _1\"></span>k\u00f6d<span class=\"_ _1\"></span>\u0151 R<span class=\"_ _1\"></span>\u00e9s<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>v\u00e9ny<span class=\"_ _1\"></span>t\u00e1<span class=\"_ _1\"></span>rsas<span class=\"_ _1\"></span>\u00e1g<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2045\">Ung<span class=\"_ _1\"></span>arn <span class=\"_ _1b8\"> </span>B<span class=\"_ _1\"></span>udap<span class=\"_ _1\"></span>est<span class=\"_ _d\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2046\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2047\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2048\">13.940<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2049\">8.415<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs204a\">VIG <span class=\"_ _1\"></span>FU<span class=\"_ _1\"></span>ND<span class=\"_ _1\"></span>, a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2b2\"> </span>Prag <span class=\"_ _379\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs204b\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs204c\">273.607<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs204d\">276.262<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs204e\">VIG <span class=\"_ _1\"></span>Ho<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>s.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span>Slowakei <span class=\"_ _95\"> </span>Bratislava <span class=\"_ _6a\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs204f\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2050\">21.990<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2051\">21.905<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2052\">VIG <span class=\"_ _1\"></span>HU <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _129\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2053\">99.800<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2054\">VIG <span class=\"_ _1\"></span>IT <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>Dig<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>al S<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1dd\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2055\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2056\">6.916<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2057\">VIG M<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>orsz<span class=\"_ _1\"></span>\u00e1g B<span class=\"_ _3\"></span>efe<span class=\"_ _1\"></span>kte<span class=\"_ _1\"></span>t\u00e9<span class=\"_ _1\"></span>si Z<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>rtk<span class=\"_ _1\"></span>\u00f6r\u0171en<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2058\">M\u0171k<span class=\"_ _1\"></span>\u00f6d<span class=\"_ _1\"></span>\u0151 R<span class=\"_ _1\"></span>\u00e9sz<span class=\"_ _1\"></span>v\u00e9n<span class=\"_ _1\"></span>t\u00e1<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>as\u00e1g<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2059\">Ung<span class=\"_ _1\"></span>arn <span class=\"_ _1b8\"> </span>B<span class=\"_ _1\"></span>udap<span class=\"_ _1\"></span>est<span class=\"_ _d\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs205a\">90,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs205b\">55,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs205c\">728.742<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs205d\">197.606<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs205e\">VIG <span class=\"_ _1\"></span>Of<span class=\"_ _1\"></span>fic<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>Slow<span class=\"_ _1\"></span>akei <span class=\"_ _95\"> </span>Bratislava <span class=\"_ _2e\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs205f\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2060\">10.950<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2061\">15.945<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2062\">VIG <span class=\"_ _1\"></span>Pr<span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>erti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> Bu<span class=\"_ _1\"></span>lg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ia A<span class=\"_ _1\"></span>D <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> Liq<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ation<span class=\"_ _1\"></span> <span class=\"_ _37e\"> </span>Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _20d\"> </span>S<span class=\"_ _1\"></span>ofia <span class=\"_ _178\"> </span>9<span class=\"_ _1\"></span>9,97<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2063\">99,97<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2064\">948<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2065\">1.084<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2066\">VIG R<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>aj<span class=\"_ _1\"></span>i\u0161\u0165o<span class=\"_ _1\"></span>vn<span class=\"_ _1\"></span>a, a<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _379\"> </span>T<span class=\"_ _1\"></span>schechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _1bc\"> </span>P<span class=\"_ _1\"></span>rag <span class=\"_ _379\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2067\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2068\">294.932<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2069\">140.255<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs206a\">VIG R<span class=\"_ _1\"></span>EA<span class=\"_ _1\"></span>L <span class=\"_ _1\"></span>EST<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>TE <span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>OO <span class=\"_ _af\"> </span>Serbien <span class=\"_ _13a\"> </span>B<span class=\"_ _1\"></span>elgrad <span class=\"_ _1f6\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs206b\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs206c\">2.205<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs206d\">10.672<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs206e\">VIG T<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>rk<span class=\"_ _1\"></span>iye<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>oldin<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> B.<span class=\"_ _1\"></span>V.<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>Niederlande<span class=\"_ _1\"></span> <span class=\"_ _1dd\"> </span>A<span class=\"_ _1\"></span>msterdam <span class=\"_ _147\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs206f\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2070\">32.288<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2071\">32.288<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2072\">VIG <span class=\"_ _1\"></span>ZP<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>s. <span class=\"_ _1\"></span>r. o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>Slow<span class=\"_ _1\"></span>akei <span class=\"_ _95\"> </span>Bratislava <span class=\"_ _2e\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2073\">99,22<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2074\">21.228<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2075\">VIVE<span class=\"_ _1\"></span>CA<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ilig<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2076\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2077\">36.649<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2078\">31.175<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2079\">WGP<span class=\"_ _1\"></span>V <span class=\"_ _1\"></span>Hol<span class=\"_ _1\"></span>din<span class=\"_ _1\"></span>g G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H <span class=\"_ _20c\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs207a\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs207b\">106.537<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs207c\">105.287<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs207d\">WIBG<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Hold<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Co KG<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>\u00d6<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>terreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs207e\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs207f\">80.193<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2080\">80.258<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2081\">WIBG<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oje<span class=\"_ _1\"></span>kten<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>klun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> Co <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> <span class=\"_ _10d\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _37f\"> </span>Wien<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2082\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2083\">80.557<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2084\">80.191<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2085\">Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Osig<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ranj<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2086\">Gr<span class=\"_ _1\"></span>oup <span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2087\">Bosnien<span class=\"_ _1\"></span>-Herzegowina <span class=\"_ _1d\"> </span>Ban<span class=\"_ _1\"></span>ja Luka </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2088\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2089\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs208a\">9.055<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs208b\">8.898<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs208c\">Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> o<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>je V<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>roup<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs208d\">dio<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>\u010dko d<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>\u0161t<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>a os<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs208e\">Kroatien<span class=\"_ _1\"></span> <span class=\"_ _9b\"> </span>Zagreb<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs208f\">97,82<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2090\">97,82<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2091\">68.322<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2092\">39.009<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2093\">WIE<span class=\"_ _1\"></span>NER<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>E <span class=\"_ _1\"></span>ak<span class=\"_ _1\"></span>cion<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ko d<span class=\"_ _1\"></span>ru\u0161<span class=\"_ _1\"></span>tv<span class=\"_ _1\"></span>o z<span class=\"_ _1\"></span>a </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2094\">reos<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>anj<span class=\"_ _1\"></span>e </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2095\">Serbien <span class=\"_ _13a\"> </span>Belg<span class=\"_ _1\"></span>rad </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2096\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2097\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2098\">8.640<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2099\">7.305<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs209a\">WIE<span class=\"_ _1\"></span>NER<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>T\u00c4D<span class=\"_ _1\"></span>TIS<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>HE<span class=\"_ _1\"></span> OSI<span class=\"_ _1\"></span>GUR<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>JE<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs209b\">ak<span class=\"_ _1\"></span>cion<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ko d<span class=\"_ _1\"></span>rus<span class=\"_ _1\"></span>tvo <span class=\"_ _1\"></span>za<span class=\"_ _1\"></span> o<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>je </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs209c\">Serbien <span class=\"_ _13a\"> </span>Belg<span class=\"_ _1\"></span>rad </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs209d\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs209e\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs209f\">43.591<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20a0\">39.289<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20a1\">WIE<span class=\"_ _1\"></span>NER<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>T\u00c4D<span class=\"_ _1\"></span>TIS<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>HE<span class=\"_ _1\"></span> VER<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>ICHER<span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>NG <span class=\"_ _1\"></span>AG<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20a2\">Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20a3\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20a4\">97,75<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20a5\">97,75<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20a6\">670.369<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20a7\">633.264<span class=\"_ _3ca\"> </span></div>Vollkonsolid<span class=\"_ _1\"></span>ierte <span class=\"_ _1\"></span>Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _7c\"> </span><span class=\"fs7\">Sitzl<span class=\"_ _1\"></span>and <span class=\"_ _1b5\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _9b\"> </span>A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>WIE<span class=\"_ _1\"></span>NER<span class=\"_ _1\"></span> T<span class=\"_ _1\"></span>OWA<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>ZYS<span class=\"_ _1\"></span>TW<span class=\"_ _1\"></span>O U<span class=\"_ _1\"></span>BE<span class=\"_ _1\"></span>ZP<span class=\"_ _1\"></span>IECZ<span class=\"_ _1\"></span>E\u0143 SP<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>K<span class=\"_ _1\"></span>CYJNA<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>IEN<span class=\"_ _1\"></span>NA<span class=\"_ _1\"></span> IN<span class=\"_ _1\"></span>SU<span class=\"_ _1\"></span>RA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> GROU<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>77.282<span class=\"_ _3ca\"> </span>43.631<span class=\"_ _3ca\"> </span>WIE<span class=\"_ _1\"></span>NER<span class=\"_ _1\"></span> VER<span class=\"_ _3\"></span>EIN B<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>STA<span class=\"_ _1\"></span>TTU<span class=\"_ _1\"></span>NG<span class=\"_ _1\"></span>S- U<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>D VER<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>CHER<span class=\"_ _1\"></span>UN<span class=\"_ _1\"></span>GSS<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>RVI<span class=\"_ _1\"></span>CE-<span class=\"_ _1\"></span>GES<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>LLS<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>HAF<span class=\"_ _1\"></span>T M.B.<span class=\"_ _1\"></span>H.<span class=\"_ _3ca\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.594<span class=\"_ _3ca\"> </span>2.116<span class=\"_ _3ca\"> </span>WI<span class=\"_ _1\"></span>LA G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1a2\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>37.473<span class=\"_ _3ca\"> </span>37.119<span class=\"_ _3ca\"> </span>WIN<span class=\"_ _1\"></span>O Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _104\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _37f\"> </span>W<span class=\"_ _1\"></span>ien <span class=\"_ _af\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>69.227<span class=\"_ _3ca\"> </span>64.713<span class=\"_ _3ca\"> </span>WN<span class=\"_ _1\"></span>H Li<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>afts<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>esit<span class=\"_ _1\"></span>z G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _33\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>6.791<span class=\"_ _3ca\"> </span>6.187<span class=\"_ _3ca\"> </span>Woh<span class=\"_ _1\"></span>nqu<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>er 1<span class=\"_ _1\"></span>1b <span class=\"_ _1\"></span>Im<span class=\"_ _1\"></span>mob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _5a\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>8.773<span class=\"_ _3ca\"> </span>Woh<span class=\"_ _1\"></span>nqu<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>er 1<span class=\"_ _1\"></span>2b <span class=\"_ _1\"></span>Im<span class=\"_ _1\"></span>mob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _5a\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>97,75<span class=\"_ _3ca\"> </span>13.641<span class=\"_ _3ca\"> </span>WSB<span class=\"_ _1\"></span>V B<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>eil<span class=\"_ _1\"></span>igun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>verw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o KG<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>50.192<span class=\"_ _3ca\"> </span>25.371<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>V B<span class=\"_ _1\"></span>eta <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>oh<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>din<span class=\"_ _1\"></span>g G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _1e0\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>97.800<span class=\"_ _3ca\"> </span>93.136<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>VA <span class=\"_ _1\"></span>Lieg<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ftb<span class=\"_ _1\"></span>esitz<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>56.160<span class=\"_ _3ca\"> </span>55.423<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>VB <span class=\"_ _1\"></span>Lieg<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ftb<span class=\"_ _1\"></span>esitz<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>41.738<span class=\"_ _3ca\"> </span>41.611<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>VC L<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>egen<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chaf<span class=\"_ _1\"></span>tb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>\u00d6sterreich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>21.352<span class=\"_ _3ca\"> </span>21.327<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>V Im<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ohold<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _37f\"> </span>W<span class=\"_ _1\"></span>ien <span class=\"_ _af\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>623.271<span class=\"_ _3ca\"> </span>582.027<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>V T<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>erst<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>\u00dfe<span class=\"_ _1\"></span> 91<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Co KG<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>81.453<span class=\"_ _3ca\"> </span>80.979<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>V V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rwa<span class=\"_ _1\"></span>ltu<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _54\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.367<span class=\"_ _3ca\"> </span>10.695<span class=\"_ _3ca\"> </span>1 <span class=\"_ _10\"> </span>Der Anteil am Kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>al en<span class=\"_ _d\"></span>tspricht dem Beherrschungsverh\u00e4l<span class=\"_ _d\"></span>tnis vor Ber\u00fccksichtigung etwaiger n<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>ht beherrschend<span class=\"_ _d\"></span>er Anteile. 2 <span class=\"_ _10\"> </span>Der Wert des angegebenen<span class=\"_ _a\"></span> Eigenk<span class=\"_ _1\"></span>apitals <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntspri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht den lokalen zuletzt vorliegenden <span class=\"_ _a\"></span>J<span class=\"_ _1\"></span>ahresabschl<span class=\"_ _a\"></span>\u00fcsse<span class=\"_ _1\"></span>n.<span class=\"_ _3ca\"> </span>At equity-ko<span class=\"_ _1\"></span>nsolidier<span class=\"_ _1\"></span>te Unterneh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _1d\"> </span><span class=\"fs7\">Sit<span class=\"_ _1\"></span>zland <span class=\"_ _1b8\"> </span>Si<span class=\"_ _1\"></span>tz <span class=\"_ _199\"> </span>Anteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Bet<span class=\"_ _1\"></span>eili<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _32b\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _242\"> </span>Lin<span class=\"_ _1\"></span>z <span class=\"_ _28\"> </span>25<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>25,00<span class=\"_ _3ca\"> </span>21.515<span class=\"_ _3ca\"> </span>20.405<span class=\"_ _3ca\"> </span>Bet<span class=\"_ _1\"></span>eili<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>ohn<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Linz 25,00<span class=\"_ _3ca\"> </span>25,00<span class=\"_ _3ca\"> </span>245.881<span class=\"_ _3ca\"> </span>237.778<span class=\"_ _3ca\"> </span>CR<span class=\"_ _1\"></span>OWN<span class=\"_ _1\"></span>-WS<span class=\"_ _1\"></span>F s<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>l.<span class=\"_ _1\"></span> s.<span class=\"_ _1\"></span>r.o.<span class=\"_ _1\"></span> <span class=\"_ _37d\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _37e\"> </span>Prag <span class=\"_ _35a\"> </span>30,00<span class=\"_ _3ca\"> </span>30,00<span class=\"_ _3ca\"> </span>3.553<span class=\"_ _3ca\"> </span>7.740<span class=\"_ _3ca\"> </span>ERST<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span> d.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span>o. -<span class=\"_ _1\"></span> za<span class=\"_ _1\"></span> up<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>vlj<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>je<span class=\"_ _1\"></span> ob<span class=\"_ _1\"></span>vezn<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span> dob<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>ljn<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span> mi<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>vin<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kim f<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ma Kroatien<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Zagreb<span class=\"_ _1\"></span> 25,30<span class=\"_ _3ca\"> </span>25,30<span class=\"_ _3ca\"> </span>17.757<span class=\"_ _3ca\"> </span>16.131<span class=\"_ _3ca\"> </span>Gew<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>a-W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>beg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>llsc<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ft m<span class=\"_ _1\"></span>.b<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>H. <span class=\"_ _25\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _29\"> </span>Wien <span class=\"_ _38\"> </span>33,00<span class=\"_ _3ca\"> </span>33,00<span class=\"_ _3ca\"> </span>145.504<span class=\"_ _3ca\"> </span>128.915<span class=\"_ _3ca\"> </span>\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>isch<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>kehr<span class=\"_ _1\"></span>sb\u00fc<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> Ak<span class=\"_ _1\"></span>tieng<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span>chaf<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Wien 36,58<span class=\"_ _3ca\"> </span>36,58<span class=\"_ _3ca\"> </span>22.998<span class=\"_ _3ca\"> </span>53.300<span class=\"_ _3ca\"> </span>Tow<span class=\"_ _1\"></span>arz<span class=\"_ _1\"></span>ys<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>o Ub<span class=\"_ _1\"></span>ezp<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>cze\u0144 W<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>aje<span class=\"_ _1\"></span>mn<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ch \u201eTU<span class=\"_ _1\"></span>W\"<span class=\"_ _1\"></span> Polen <span class=\"_ _239\"> </span>Warschau 52,16<span class=\"_ _3ca\"> </span>52,16<span class=\"_ _3ca\"> </span>68.580<span class=\"_ _3ca\"> </span>49.703<span class=\"_ _3ca\"> </span>VB<span class=\"_ _1\"></span>V - B<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Al<span class=\"_ _1\"></span>ters<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _242\"> </span>W<span class=\"_ _1\"></span>ien <span class=\"_ _38\"> </span>25,32<span class=\"_ _3ca\"> </span>25,32<span class=\"_ _3ca\"> </span>318.191<span class=\"_ _3ca\"> </span>311.808<span class=\"_ _3ca\"> </span>1 <span class=\"_ _10\"> </span>Der Anteil am Kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>al en<span class=\"_ _d\"></span>tspricht dem Beherrschungsverh\u00e4l<span class=\"_ _d\"></span>tnis vor Ber\u00fccksichtigung etwaiger n<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>ht beherrschend<span class=\"_ _d\"></span>er Anteile. 2 <span class=\"_ _10\"> </span>Der Wert des angegebenen<span class=\"_ _a\"></span> Eigenk<span class=\"_ _1\"></span>apitals <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntspri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht den lokalen zuletzt vorliegenden <span class=\"_ _a\"></span>J<span class=\"_ _1\"></span>ahresabschl<span class=\"_ _a\"></span>\u00fcsse<span class=\"_ _1\"></span>n. Nicht konsoli<span class=\"_ _1\"></span>dierte<span class=\"_ _1\"></span> Unterneh<span class=\"_ _1\"></span>men <span class=\"_ _380\"> </span><span class=\"fs7\">Sit<span class=\"_ _1\"></span>zland <span class=\"_ _17c\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _2c\"> </span>A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>\"As<span class=\"_ _1\"></span>sist<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e C<span class=\"_ _1\"></span>omp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y\" U<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>ssi<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Se<span class=\"_ _1\"></span>rvi<span class=\"_ _1\"></span>ce\"<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>LC<span class=\"_ _1\"></span> <span class=\"_ _1fc\"> </span>Ukraine <span class=\"_ _50\"> </span>K<span class=\"_ _1\"></span>iew <span class=\"_ _240\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>\"LI<span class=\"_ _1\"></span>FETR<span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>ST\"<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>td<span class=\"_ _1\"></span> <span class=\"_ _381\"> </span>Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _37d\"> </span>Sofia <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span>\"WIE<span class=\"_ _1\"></span>NE<span class=\"_ _1\"></span>R A<span class=\"_ _1\"></span>UT<span class=\"_ _1\"></span>O <span class=\"_ _1\"></span>CEN<span class=\"_ _1\"></span>TA<span class=\"_ _1\"></span>R\" <span class=\"_ _1\"></span>d.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span>o. <span class=\"_ _15a\"> </span>Bosnien<span class=\"_ _1\"></span>-Herzegowina <span class=\"_ _1e\"> </span>Banja Luka <span class=\"_ _76\"> </span>100,00<span class=\"_ _3ca\"> </span>AEG<span class=\"_ _1\"></span>ON <span class=\"_ _1\"></span>SER<span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>SP<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>OGRAN<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>CZO<span class=\"_ _1\"></span>N\u0104 <span class=\"_ _1\"></span>OD<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>OWIE<span class=\"_ _1\"></span>DZ<span class=\"_ _1\"></span>IAL<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>O\u015aCI\u0104<span class=\"_ _1\"></span> <span class=\"_ _b8\"> </span>Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _382\"> </span>100,00<span class=\"_ _3ca\"> </span>AEG<span class=\"_ _1\"></span>ON T<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>WAR<span class=\"_ _1\"></span>ZY<span class=\"_ _1\"></span>STW<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span> UB<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>ZPIE<span class=\"_ _1\"></span>CZ<span class=\"_ _1\"></span>E\u0143 <span class=\"_ _1\"></span>NA <span class=\"_ _1\"></span>\u017bY<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>IE <span class=\"_ _1\"></span>SP<span class=\"_ _1\"></span>\u00d3\u0141KA <span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>KCY<span class=\"_ _1\"></span>JNA<span class=\"_ _1\"></span> <span class=\"_ _39\"> </span>Polen <span class=\"_ _38\"> </span>Warschau <span class=\"_ _382\"> </span>100,00<span class=\"_ _3ca\"> </span>AIS <span class=\"_ _1\"></span>Se<span class=\"_ _1\"></span>rvi<span class=\"_ _1\"></span>s,<span class=\"_ _1\"></span> s.<span class=\"_ _1\"></span>r.o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _383\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Br\u00fc<span class=\"_ _1\"></span>nn <span class=\"_ _34\"> </span>98<span class=\"_ _1\"></span>,10<span class=\"_ _3ca\"> </span>Ak<span class=\"_ _1\"></span>cion<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rsk<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>ru\u017e<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>vo z<span class=\"_ _1\"></span>a \u017e<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>votn<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>osi<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>e Wi<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>\u00e4dti<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>odg<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>ca,<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a Ins<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up<span class=\"_ _3ca\"> </span>Monteneg<span class=\"_ _1\"></span>ro <span class=\"_ _329\"> </span>Podgorica <span class=\"_ _c6\"> </span>100,00<span class=\"_ _3ca\"> </span>Alf<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>VIG <span class=\"_ _1\"></span>K\u00f6z<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>et\u00edt<span class=\"_ _1\"></span>\u0151 <span class=\"_ _1\"></span>Zrt<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>Ung<span class=\"_ _1\"></span>arn <span class=\"_ _170\"> </span>Budapest <span class=\"_ _384\"> </span>90,00<span class=\"_ _3ca\"> </span>Amad<span class=\"_ _1\"></span>i G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _281\"> </span>Deu<span class=\"_ _1\"></span>tschland <span class=\"_ _242\"> </span>Wiesbaden <span class=\"_ _76\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>AQU<span class=\"_ _1\"></span>ILA<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>ana<span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _385\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>97,75<span class=\"_ _3ca\"> </span>ARE<span class=\"_ _1\"></span>AL<span class=\"_ _1\"></span>IS <span class=\"_ _1\"></span>Lieg<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ftsm<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _1b9\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>48,87<span class=\"_ _3ca\"> </span><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs20e6\">Nicht konsoli<span class=\"_ _1\"></span>dierte<span class=\"_ _1\"></span> Unterneh<span class=\"_ _1\"></span>men <span class=\"_ _380\"> </span><span class=\"fs7\">S<span class=\"_ _1\"></span>itzl<span class=\"_ _1\"></span>and <span class=\"_ _17c\"> </span>Si<span class=\"_ _1\"></span>tz <span class=\"_ _2c\"> </span>Ant<span class=\"_ _1\"></span>eile <span class=\"_ _1\"></span>2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs20e7\">1<span class=\"_ _3ca\"> </span></div><div class=\"c w28 h2d gs20e8\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20e9\">arit<span class=\"_ _1\"></span>hm<span class=\"_ _1\"></span>eti<span class=\"_ _1\"></span>ca <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>g G<span class=\"_ _1\"></span>mbH<span class=\"_ _1\"></span> <span class=\"_ _282\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>98,31<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20ea\">Auto<span class=\"_ _1\"></span> -<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>oly <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>. s<span class=\"_ _1\"></span> r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _386\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _2f\"> </span>9<span class=\"_ _1\"></span>8,10<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20eb\">Auto<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>entr<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span> Lu<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>\u00e1\u0161 <span class=\"_ _1\"></span>s.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _134\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20ec\">Wallachisch </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20ed\">Meseritsch<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20ee\">98,10<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20ef\">AUT<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span>OVA<span class=\"_ _1\"></span> BR<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>.r<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _351\"> </span>Ts<span class=\"_ _1\"></span>chechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _37c\"> </span>B<span class=\"_ _1\"></span>r\u00fcnn <span class=\"_ _1a5\"> </span>98,10<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20f0\">Auto<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>g SR<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _dc\"> </span>Rum\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _d\"></span> <span class=\"_ _62\"> </span>Bukarest<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>99,5<span class=\"_ _1\"></span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20f1\">B&amp;A<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> Con<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>lti<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _24a\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>Moravsk<span class=\"_ _1\"></span>\u00e1 Ostrava<span class=\"_ _1\"></span> <span class=\"_ _20d\"> </span>48,45<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20f2\">BEE<span class=\"_ _1\"></span>SA<span class=\"_ _1\"></span>FE <span class=\"_ _1\"></span>SP<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>OGRA<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>ZONA <span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>DP<span class=\"_ _1\"></span>OWIE<span class=\"_ _1\"></span>DZ<span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>LN<span class=\"_ _1\"></span>OS<span class=\"_ _1\"></span>CIA<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span>P<span class=\"_ _1\"></span>olen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _20c\"> </span>9<span class=\"_ _1\"></span>9,99<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20f3\">Ben<span class=\"_ _1\"></span>ef<span class=\"_ _1\"></span>ia U<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>zpi<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>czeni<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>ka z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ogr<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>icz<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span> o<span class=\"_ _1\"></span>dpo<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>edz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>lnos<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ia <span class=\"_ _ad\"> </span>P<span class=\"_ _1\"></span>olen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _20c\"> </span>9<span class=\"_ _1\"></span>9,95<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20f4\">Boh<span class=\"_ _1\"></span>emi<span class=\"_ _1\"></span>ka <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _79\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>\u017datec <span class=\"_ _1a\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20f5\">Boh<span class=\"_ _1\"></span>emi<span class=\"_ _1\"></span>ka <span class=\"_ _1\"></span>HY<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>O s.<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _21b\"> </span>Ts<span class=\"_ _1\"></span>chechische Republik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>\u017datec <span class=\"_ _1a\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20f6\">BSA<span class=\"_ _1\"></span> +<span class=\"_ _1\"></span> OF<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>Germ<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y R<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Est<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mob<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>4 G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _358\"> </span>Deutschland <span class=\"_ _242\"> </span>Frankfurt am M<span class=\"_ _1\"></span>ain <span class=\"_ _147\"> </span>9<span class=\"_ _1\"></span>7,75<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20f7\">Buls<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span> Tr<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ova <span class=\"_ _1\"></span>Med<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>zin<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>OOD<span class=\"_ _1\"></span> <span class=\"_ _2d0\"> </span>B<span class=\"_ _1\"></span>ulgarien <span class=\"_ _37d\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20f8\">Cam<span class=\"_ _1\"></span>elo<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>Inf<span class=\"_ _1\"></span>orm<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>k un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Cons<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>lting<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span>chaf<span class=\"_ _1\"></span>t m<span class=\"_ _1\"></span>.b.<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b9\"> </span>\u00d6<span class=\"_ _a\"></span>sterre<span class=\"_ _1\"></span>ich <span class=\"_ _13c\"> </span>Wien <span class=\"_ _387\"> </span>92,86<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20f9\">CARPA<span class=\"_ _3\"></span>THIA<span class=\"_ _1\"></span> PE<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>SII-<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>OCIET<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>TE <span class=\"_ _1\"></span>DE<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>DMI<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>STRA<span class=\"_ _1\"></span>RE<span class=\"_ _1\"></span> A <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span>DUR<span class=\"_ _1\"></span>IL<span class=\"_ _1\"></span>OR <span class=\"_ _1\"></span>DE <span class=\"_ _1\"></span>PEN<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>I P<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>VA<span class=\"_ _1\"></span>TE S<span class=\"_ _1\"></span>.A<span class=\"_ _1\"></span>. <span class=\"_ _1fb\"> </span>R<span class=\"_ _1\"></span>um\u00e4nien <span class=\"_ _62\"> </span>Floresti <span class=\"_ _12a\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20fa\">CARP<span class=\"_ _1\"></span>LU<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>Ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>r G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _162\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>97,<span class=\"_ _1\"></span>75<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20fb\">CLA<span class=\"_ _1\"></span>IM<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>XPER<span class=\"_ _1\"></span>T S<span class=\"_ _1\"></span>ER<span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>CES<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>.R.<span class=\"_ _1\"></span>L.<span class=\"_ _1\"></span> <span class=\"_ _210\"> </span>Rum\u00e4n<span class=\"_ _1\"></span>ien <span class=\"_ _13c\"> </span>Bu<span class=\"_ _1\"></span>karest <span class=\"_ _328\"> </span>99,16<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20fc\">Colo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> Ca<span class=\"_ _1\"></span>r, <span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ole<span class=\"_ _1\"></span>\u010dn<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span> s r<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>\u010den<span class=\"_ _1\"></span>\u00edm<span class=\"_ _1\"></span> om<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>en\u00fdm<span class=\"_ _1\"></span> (<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span>r.o.<span class=\"_ _1\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _388\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>K\u00f6nig<span class=\"_ _1\"></span>gr\u00e4tz <span class=\"_ _178\"> </span>98<span class=\"_ _1\"></span>,10<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20fd\">Com<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>a D<span class=\"_ _1\"></span>yst<span class=\"_ _1\"></span>ryb<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>cja <span class=\"_ _1\"></span>Sp.<span class=\"_ _1\"></span> z <span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> o.<span class=\"_ _1\"></span> <span class=\"_ _a3\"> </span>Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>99,97<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20fe\">\u010cPP<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>erv<span class=\"_ _1\"></span>is, <span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _2d1\"> </span>Tschechische Republik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>Prag <span class=\"_ _29c\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20ff\">DBL<span class=\"_ _1\"></span>V <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2100\">DBR<span class=\"_ _1\"></span>-Li<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>aft<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>erw<span class=\"_ _1\"></span>altun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _90\"> </span>Deu<span class=\"_ _1\"></span>tschland <span class=\"_ _242\"> </span>Stuttgart <span class=\"_ _12a\"> </span>97,75<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2101\">DEL<span class=\"_ _1\"></span>OIS <span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>o. <span class=\"_ _31a\"> </span>Slowake<span class=\"_ _d\"></span>i <span class=\"_ _23c\"> </span>Bratislava <span class=\"_ _4a\"> </span>98,47<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2102\">Dom<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>c\u00ed p<span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>\u010de H<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>\u00e1 s.<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _1ab\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>Prerau<span class=\"_ _1\"></span> <span class=\"_ _44\"> </span>63,23<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2103\">DV <span class=\"_ _1\"></span>Ass<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>agem<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t E<span class=\"_ _1\"></span>AD<span class=\"_ _1\"></span> <span class=\"_ _b6\"> </span>Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _37d\"> </span>Sofia <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2104\">DV <span class=\"_ _1\"></span>CO<span class=\"_ _1\"></span>NSU<span class=\"_ _1\"></span>LTI<span class=\"_ _1\"></span>NG <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>OD <span class=\"_ _389\"> </span>Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _37d\"> </span>Sofia <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2105\">DV <span class=\"_ _1\"></span>Inv<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span> EA<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span> <span class=\"_ _79\"> </span>B<span class=\"_ _1\"></span>ulgarien <span class=\"_ _37d\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2106\">EBV<span class=\"_ _1\"></span>-L<span class=\"_ _1\"></span>easi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ll<span class=\"_ _1\"></span>scha<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span> m.<span class=\"_ _1\"></span>b.<span class=\"_ _1\"></span>H.<span class=\"_ _1\"></span> <span class=\"_ _21d\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _1b8\"> </span>W<span class=\"_ _1\"></span>ien <span class=\"_ _387\"> </span>47,90<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2107\">EKG U<span class=\"_ _1\"></span>W<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _b0\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Klagenfu<span class=\"_ _1\"></span>rt <span class=\"_ _1a9\"> </span>24,46<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2108\">Els<span class=\"_ _1\"></span>\u00f6 M<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>eszs<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>\u00fcgy<span class=\"_ _1\"></span>i H<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>oz<span class=\"_ _1\"></span>at Z<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>. <span class=\"_ _38a\"> </span>Ung<span class=\"_ _1\"></span>arn <span class=\"_ _170\"> </span>Budapest <span class=\"_ _384\"> </span>43,50<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2109\">ERST<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span> Biz<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>s\u00ed<span class=\"_ _1\"></span>t\u00e1si<span class=\"_ _1\"></span> Al<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>usz<span class=\"_ _1\"></span> Kf<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span>Ungarn <span class=\"_ _170\"> </span>Budap<span class=\"_ _1\"></span>est <span class=\"_ _14f\"> </span>88,78<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs210a\">Eur<span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>ean<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> &amp; R<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce B<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>rs Lt<span class=\"_ _1\"></span>d.<span class=\"_ _1\"></span> <span class=\"_ _125\"> </span>Vereinigtes K\u00f6nigre<span class=\"_ _1\"></span>ich <span class=\"_ _21\"> </span>London<span class=\"_ _1\"></span> <span class=\"_ _328\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs210b\">EXP<span class=\"_ _1\"></span>ERTA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Sch<span class=\"_ _1\"></span>ade<span class=\"_ _1\"></span>nr<span class=\"_ _1\"></span>egu<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ierun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span>Ges<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chaft<span class=\"_ _1\"></span> mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _113\"> </span>\u00d6sterreich <span class=\"_ _13c\"> </span>Wien <span class=\"_ _387\"> </span>99,44<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs210c\">Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>rtn<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _b0\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>48,8<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs210d\">Fin<span class=\"_ _1\"></span>Ser<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>s P<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _211\"> </span>T<span class=\"_ _1\"></span>schechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _1a5\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs210e\">For<span class=\"_ _1\"></span>eig<span class=\"_ _1\"></span>n l<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>ited<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>lity<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>any<span class=\"_ _1\"></span> \"<span class=\"_ _1\"></span>Int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>vestU<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ie\" <span class=\"_ _117\"> </span>Wei\u00dfru<span class=\"_ _1\"></span>ssland <span class=\"_ _32\"> </span>Minsk <span class=\"_ _fc\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs210f\">FRAN<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span> CA<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _ea\"> </span>Tschechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _2a\"> </span>K\u00f6niggr\u00e4tz<span class=\"_ _1\"></span> <span class=\"_ _178\"> </span>98,10<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2110\">GELU<span class=\"_ _1\"></span>P G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _1c9\"> </span>\u00d6<span class=\"_ _a\"></span>st<span class=\"_ _1\"></span>erreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>32,58<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2111\">GGV<span class=\"_ _1\"></span>ier<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>roj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kt-Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _38b\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>53,7<span class=\"_ _1\"></span>6<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2112\">Gla<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>s B<span class=\"_ _1\"></span>etei<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>igung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>altu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>\"Be<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>\" K<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _183\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>4<span class=\"_ _1\"></span>2,76<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2113\">GL<span class=\"_ _1\"></span>OBA<span class=\"_ _1\"></span>L A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ISTA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Cr<span class=\"_ _1\"></span>oat<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> dr<span class=\"_ _1\"></span>u\u0161t<span class=\"_ _1\"></span>vo <span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>og<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>i\u010d<span class=\"_ _1\"></span>eno<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>odg<span class=\"_ _1\"></span>ovo<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>o\u0161<span class=\"_ _1\"></span>\u0107u z<span class=\"_ _1\"></span>a u<span class=\"_ _1\"></span>slu<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>e <span class=\"_ _2da\"> </span>Kroatien<span class=\"_ _1\"></span> <span class=\"_ _82\"> </span>Zagreb<span class=\"_ _1\"></span> <span class=\"_ _38c\"> </span>49,46<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2114\">GL<span class=\"_ _1\"></span>OBA<span class=\"_ _1\"></span>L A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ISTA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>O.<span class=\"_ _1\"></span>O. B<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>OGRA<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span> <span class=\"_ _34d\"> </span>Serbien <span class=\"_ _50\"> </span>B<span class=\"_ _1\"></span>elgrad <span class=\"_ _217\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2115\">Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l A<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>istan<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>eo<span class=\"_ _1\"></span>rgi<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>LLC<span class=\"_ _1\"></span> <span class=\"_ _b4\"> </span>Georgien <span class=\"_ _46\"> </span>T<span class=\"_ _1\"></span>iflis <span class=\"_ _2f\"> </span>95,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2116\">Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l A<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>istan<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e P<span class=\"_ _1\"></span>ols<span class=\"_ _1\"></span>ka <span class=\"_ _1\"></span>Sp<span class=\"_ _1\"></span>.z<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _235\"> </span>Polen <span class=\"_ _171\"> </span>Warschau <span class=\"_ _28\"> </span>99,99<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2117\">GL<span class=\"_ _1\"></span>OBA<span class=\"_ _1\"></span>L A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ISTA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ER<span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>CES<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>.r<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _1ff\"> </span>T<span class=\"_ _1\"></span>schechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _1a5\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2118\">GL<span class=\"_ _1\"></span>OBA<span class=\"_ _1\"></span>L A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ISTA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ER<span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>CES<span class=\"_ _1\"></span> SR<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _38a\"> </span>Ru<span class=\"_ _1\"></span>m\u00e4nien <span class=\"_ _62\"> </span>Bukarest <span class=\"_ _328\"> </span>99,23<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2119\">GL<span class=\"_ _1\"></span>OBA<span class=\"_ _1\"></span>L A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ISTA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>OVA<span class=\"_ _1\"></span>KIA<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _156\"> </span>Slowakei<span class=\"_ _1\"></span> <span class=\"_ _46\"> </span>B<span class=\"_ _1\"></span>ratislava <span class=\"_ _4a\"> </span>99,22<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs211a\">Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Exp<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _ea\"> </span>Tschechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _37c\"> </span>P<span class=\"_ _1\"></span>ardubitz <span class=\"_ _384\"> </span>9<span class=\"_ _1\"></span>8,10<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs211b\">Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Pa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r B<span class=\"_ _1\"></span>esk<span class=\"_ _1\"></span>yd<span class=\"_ _1\"></span>y, s<span class=\"_ _1\"></span>.r<span class=\"_ _1\"></span>.o<span class=\"_ _1\"></span>. <span class=\"_ _21c\"> </span>T<span class=\"_ _1\"></span>schechische Repu<span class=\"_ _1\"></span>blik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _2f\"> </span>63,2<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs211c\">Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Pa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r P\u00e9<span class=\"_ _1\"></span>\u010de,<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>.\u00fa<span class=\"_ _1\"></span>. <span class=\"_ _1ab\"> </span>Tschechische Republik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>Prag <span class=\"_ _38d\"> </span>63,23<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs211d\">Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Pa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r Pr<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span>r.o.<span class=\"_ _1\"></span> <span class=\"_ _15b\"> </span>Tschechische Repu<span class=\"_ _1\"></span>blik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _2f\"> </span>63,<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs211e\">Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Pa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r Zd<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>av\u00ed,<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>.r.o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b6\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _38d\"> </span>63,23<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs211f\">Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Pa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r, a<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2db\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>Prag <span class=\"_ _2f\"> </span>6<span class=\"_ _1\"></span>3,23<span class=\"_ _3ca\"> </span></div>Nicht konsoli<span class=\"_ _1\"></span>dierte<span class=\"_ _1\"></span> Unterneh<span class=\"_ _1\"></span>men <span class=\"_ _380\"> </span><span class=\"fs1c\">Sit<span class=\"_ _1\"></span>zland <span class=\"_ _17c\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _2c\"> </span>A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l R<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>Cen<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.r.o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _38e\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Pardu<span class=\"_ _1\"></span>bitz <span class=\"_ _384\"> </span>98,10<span class=\"_ _3ca\"> </span>Glo<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>l Se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>lga<span class=\"_ _1\"></span>ria<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>JSC<span class=\"_ _1\"></span> <span class=\"_ _31c\"> </span>Bu<span class=\"_ _1\"></span>lgarien <span class=\"_ _37d\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>Help<span class=\"_ _1\"></span>24 <span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>istan<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>l\u00e1t<span class=\"_ _1\"></span>olt<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ele<span class=\"_ _1\"></span>l\u0151<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>\u00e9g\u0171<span class=\"_ _1\"></span> T\u00e1<span class=\"_ _1\"></span>rsas<span class=\"_ _1\"></span>\u00e1g<span class=\"_ _1\"></span> <span class=\"_ _19e\"> </span>U<span class=\"_ _1\"></span>ngarn <span class=\"_ _170\"> </span>Bud<span class=\"_ _1\"></span>apest <span class=\"_ _14f\"> </span>90,00<span class=\"_ _3ca\"> </span>Hote<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Vol<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> Liqu<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _128\"> </span>K<span class=\"_ _1\"></span>roatien <span class=\"_ _82\"> </span>Zagreb<span class=\"_ _1\"></span> <span class=\"_ _38c\"> </span>97,82<span class=\"_ _3ca\"> </span>HOTE<span class=\"_ _1\"></span>LY<span class=\"_ _1\"></span> SR<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>\u00cd, <span class=\"_ _1\"></span>a.s.<span class=\"_ _1\"></span> <span class=\"_ _2d5\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _2f\"> </span>9<span class=\"_ _1\"></span>7,28<span class=\"_ _3ca\"> </span>HORI<span class=\"_ _1\"></span>Z<span class=\"_ _1\"></span>ONT<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>al-,<span class=\"_ _1\"></span> T<span class=\"_ _1\"></span>eam<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span> O<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>ani<span class=\"_ _1\"></span>sat<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cklun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _9f\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>98,<span class=\"_ _1\"></span>29<span class=\"_ _3ca\"> </span>Hyun<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ai H<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>ec s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _38f\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>K\u00f6nig<span class=\"_ _1\"></span>gr\u00e4tz <span class=\"_ _178\"> </span>98<span class=\"_ _1\"></span>,10<span class=\"_ _3ca\"> </span>insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eX I<span class=\"_ _1\"></span>T G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _381\"> </span>\u00d6sterr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>98<span class=\"_ _1\"></span>,87<span class=\"_ _3ca\"> </span>Int<span class=\"_ _1\"></span>erR<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>k I<span class=\"_ _1\"></span>nf<span class=\"_ _1\"></span>orma<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>k Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _224\"> </span>D<span class=\"_ _1\"></span>eutschland <span class=\"_ _242\"> </span>Wiesbaden<span class=\"_ _1\"></span> <span class=\"_ _76\"> </span>100,00<span class=\"_ _3ca\"> </span>ITI<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>Spo<span class=\"_ _1\"></span>lk<span class=\"_ _1\"></span>a z<span class=\"_ _1\"></span> og<span class=\"_ _1\"></span>rani<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>zon<span class=\"_ _1\"></span>\u0105 od<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>ied<span class=\"_ _1\"></span>zial<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ci\u0105 <span class=\"_ _1\"></span>spo<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ka <span class=\"_ _1\"></span>koma<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>yt<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span> <span class=\"_ _1aa\"> </span>Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>99,99<span class=\"_ _3ca\"> </span>ITI<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>Sp.z<span class=\"_ _1\"></span>.o<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _281\"> </span>Polen <span class=\"_ _171\"> </span>Warschau <span class=\"_ _28\"> </span>99,99<span class=\"_ _3ca\"> </span>Join<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>k Co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>any<span class=\"_ _1\"></span> \"<span class=\"_ _1\"></span>Cu<span class=\"_ _1\"></span>rati<span class=\"_ _1\"></span>o\"<span class=\"_ _1\"></span> <span class=\"_ _60\"> </span>Georgien <span class=\"_ _46\"> </span>Tiflis <span class=\"_ _38d\"> </span>90,00<span class=\"_ _3ca\"> </span>Join<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>k Ins<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>INN<span class=\"_ _1\"></span>ER <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>FE<span class=\"_ _1\"></span> - <span class=\"_ _1\"></span>Vie<span class=\"_ _1\"></span>nna<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> <span class=\"_ _35b\"> </span>N<span class=\"_ _1\"></span>ordmazedon<span class=\"_ _1\"></span>ien <span class=\"_ _158\"> </span>S<span class=\"_ _1\"></span>kopje <span class=\"_ _122\"> </span>100,00<span class=\"_ _3ca\"> </span>K A <span class=\"_ _1\"></span>P <span class=\"_ _1\"></span>P A <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>P,<span class=\"_ _1\"></span> sp<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>s r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _1d6\"> </span>Ts<span class=\"_ _1\"></span>chechische Republik<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>A<span class=\"_ _1\"></span>ussig <span class=\"_ _44\"> </span>98,10<span class=\"_ _3ca\"> </span>Kit<span class=\"_ _1\"></span>zb\u00fch<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r B<span class=\"_ _1\"></span>esta<span class=\"_ _1\"></span>ttu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>V Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _363\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Kitzb<span class=\"_ _1\"></span>\u00fchel <span class=\"_ _217\"> </span>97,75<span class=\"_ _3ca\"> </span>KUPA<span class=\"_ _1\"></span>LA<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>arus<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>n-Au<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span> Cl<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>Joi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>k In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e C<span class=\"_ _1\"></span>omp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _119\"> </span>W<span class=\"_ _1\"></span>ei\u00dfrussland <span class=\"_ _32\"> </span>Minsk <span class=\"_ _1a5\"> </span>98,26<span class=\"_ _3ca\"> </span>KW<span class=\"_ _1\"></span>C Ca<span class=\"_ _1\"></span>mpu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rri<span class=\"_ _1\"></span>chtu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sge<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>lls<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>t m<span class=\"_ _1\"></span>.b.<span class=\"_ _1\"></span>H.<span class=\"_ _1\"></span> <span class=\"_ _185\"> </span>\u00d6sterr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Klagenfu<span class=\"_ _1\"></span>rt <span class=\"_ _1a9\"> </span>48,87<span class=\"_ _3ca\"> </span>LD <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>m\u00f6<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>verw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H <span class=\"_ _210\"> </span>\u00d6sterreich <span class=\"_ _13c\"> </span>Wien <span class=\"_ _387\"> </span>98,65<span class=\"_ _3ca\"> </span>Lead<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ies <span class=\"_ _1\"></span>II<span class=\"_ _1\"></span>.P<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ate E<span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>ty M<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>lstan<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>sfin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ierun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _1de\"> </span>\u00d6sterr<span class=\"_ _d\"></span>eich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>21,59<span class=\"_ _3ca\"> </span>LiS<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>V Mu<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> Co<span class=\"_ _1\"></span> KG<span class=\"_ _1\"></span> <span class=\"_ _a3\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>42,<span class=\"_ _1\"></span>76<span class=\"_ _3ca\"> </span>Mai<span class=\"_ _1\"></span>n P<span class=\"_ _1\"></span>oin<span class=\"_ _1\"></span>t K<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u00edn <span class=\"_ _1\"></span>II.,<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>.s.<span class=\"_ _1\"></span> <span class=\"_ _2ce\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _2f\"> </span>9<span class=\"_ _1\"></span>7,28<span class=\"_ _3ca\"> </span>MEDI<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>INS<span class=\"_ _1\"></span>KI<span class=\"_ _1\"></span> CEN<span class=\"_ _1\"></span>TER<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>ME<span class=\"_ _1\"></span>RIM<span class=\"_ _1\"></span>ED<span class=\"_ _1\"></span> O<span class=\"_ _1\"></span>OD<span class=\"_ _1\"></span> <span class=\"_ _121\"> </span>Bulgarien <span class=\"_ _37d\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _387\"> </span>51,00<span class=\"_ _3ca\"> </span>Mon<span class=\"_ _1\"></span>ey <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Mor<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>P\u00e9n<span class=\"_ _1\"></span>z\u00fcg<span class=\"_ _1\"></span>yi<span class=\"_ _1\"></span> T<span class=\"_ _1\"></span>an\u00e1<span class=\"_ _1\"></span>csa<span class=\"_ _1\"></span>d\u00f3<span class=\"_ _1\"></span> Z\u00e1<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>k\u00f6r<span class=\"_ _1\"></span>\u0171e<span class=\"_ _1\"></span>n M\u0171<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>\u00f6d<span class=\"_ _1\"></span>\u0151 R<span class=\"_ _1\"></span>\u00e9sz<span class=\"_ _1\"></span>v\u00e9n<span class=\"_ _1\"></span>yt<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>rsas<span class=\"_ _1\"></span>\u00e1g<span class=\"_ _1\"></span> <span class=\"_ _12a\"> </span>U<span class=\"_ _1\"></span>ngarn <span class=\"_ _170\"> </span>Bu<span class=\"_ _1\"></span>dapest <span class=\"_ _14f\"> </span>88,<span class=\"_ _1\"></span>78<span class=\"_ _3ca\"> </span>Nad<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cia <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>is\u0165o<span class=\"_ _1\"></span>vn<span class=\"_ _1\"></span>e K<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>OPERA<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>IVA<span class=\"_ _1\"></span> <span class=\"_ _d7\"> </span>Slow<span class=\"_ _1\"></span>akei <span class=\"_ _23c\"> </span>Bratislava <span class=\"_ _4a\"> </span>98,47<span class=\"_ _3ca\"> </span>OC P<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>OPER<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>IES<span class=\"_ _1\"></span> O<span class=\"_ _1\"></span>OD<span class=\"_ _1\"></span> <span class=\"_ _7a\"> </span>Bulgarien <span class=\"_ _37d\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _387\"> </span>51,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>Pa<span class=\"_ _1\"></span>lais<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Hot<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lbe<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>ebs<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _390\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>97,7<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>PFG<span class=\"_ _1\"></span> Li<span class=\"_ _1\"></span>ege<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>tsb<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>irts<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>aftu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1b2\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _1b8\"> </span>Wien<span class=\"_ _1\"></span> <span class=\"_ _387\"> </span>73,42<span class=\"_ _3ca\"> </span>POL<span class=\"_ _1\"></span>ISA <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>\u017bY<span class=\"_ _1\"></span>CIE<span class=\"_ _1\"></span> U<span class=\"_ _1\"></span>bez<span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>czeni<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sp.z<span class=\"_ _1\"></span>.o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _34d\"> </span>Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>99,97<span class=\"_ _3ca\"> </span>Priv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span> Jo<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>t-<span class=\"_ _1\"></span>sto<span class=\"_ _1\"></span>ck <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>any \"<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>WN <span class=\"_ _1\"></span>SER<span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span>\"<span class=\"_ _1\"></span> <span class=\"_ _22d\"> </span>Ukraine <span class=\"_ _50\"> </span>Kiew<span class=\"_ _1\"></span> <span class=\"_ _240\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>PRO<span class=\"_ _1\"></span>FIT<span class=\"_ _1\"></span>OW<span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>SP<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>KCY<span class=\"_ _1\"></span>JNA<span class=\"_ _1\"></span> <span class=\"_ _c4\"> </span>Pole<span class=\"_ _d\"></span>n <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _53\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>Ren<span class=\"_ _1\"></span>ais<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce H<span class=\"_ _1\"></span>ote<span class=\"_ _1\"></span>l R<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>lb<span class=\"_ _1\"></span>esitz<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _63\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _1b8\"> </span>Wien<span class=\"_ _1\"></span> <span class=\"_ _387\"> </span>40,00<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>k C<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>t Bu<span class=\"_ _1\"></span>lg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>OOD<span class=\"_ _1\"></span> <span class=\"_ _ee\"> </span>Bu<span class=\"_ _1\"></span>lgarien <span class=\"_ _37d\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>k C<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>t P<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>lsk<span class=\"_ _1\"></span>a S<span class=\"_ _1\"></span>p.z<span class=\"_ _1\"></span>.o<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _282\"> </span>Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _53\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>RISK<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>CONSU<span class=\"_ _3\"></span>LT S<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cherh<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>- u<span class=\"_ _1\"></span>nd R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ko- <span class=\"_ _1\"></span>Man<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>atun<span class=\"_ _1\"></span>g G<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>llsc<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ft m<span class=\"_ _1\"></span>.b<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>H. <span class=\"_ _45\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>k E<span class=\"_ _1\"></span>xpe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span> Ri<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>k v<span class=\"_ _1\"></span>e Ha<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>r D<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>k Hiz<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>etl<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ri L<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>ited<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span>ket<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _fd\"> </span>T\u00fcrkei<span class=\"_ _1\"></span> <span class=\"_ _42\"> </span>Istanbu<span class=\"_ _1\"></span>l <span class=\"_ _12c\"> </span>98,<span class=\"_ _1\"></span>49<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>k E<span class=\"_ _1\"></span>xpe<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span>r.o.<span class=\"_ _1\"></span> <span class=\"_ _94\"> </span>Slowakei <span class=\"_ _23c\"> </span>Bratislava <span class=\"_ _38\"> </span>100,00<span class=\"_ _3ca\"> </span>Ris<span class=\"_ _1\"></span>k L<span class=\"_ _1\"></span>ogi<span class=\"_ _1\"></span>cs <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>kob<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>g G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _a3\"> </span>\u00d6<span class=\"_ _d\"></span>sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span>sam<span class=\"_ _1\"></span>avu<span class=\"_ _1\"></span> s.<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _d4\"> </span>Slowakei<span class=\"_ _1\"></span> <span class=\"_ _46\"> </span>B<span class=\"_ _1\"></span>ratislava <span class=\"_ _4a\"> </span>98,47<span class=\"_ _3ca\"> </span>San<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>oriu<span class=\"_ _1\"></span>m A<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ia, <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _15c\"> </span>Tschechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _37c\"> </span>Karlsb<span class=\"_ _1\"></span>ad <span class=\"_ _243\"> </span>97,28<span class=\"_ _3ca\"> </span>S.<span class=\"_ _1\"></span>C. R<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>k C<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>sul<span class=\"_ _1\"></span>t &amp;<span class=\"_ _1\"></span> En<span class=\"_ _1\"></span>gin<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ering<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ro<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>nia <span class=\"_ _1\"></span>S.R<span class=\"_ _1\"></span>.L<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _262\"> </span>Rum\u00e4n<span class=\"_ _1\"></span>ien<span class=\"_ _d\"></span> <span class=\"_ _62\"> </span>Bukarest<span class=\"_ _1\"></span> <span class=\"_ _1a9\"> </span>100,00<span class=\"_ _3ca\"> </span>S.<span class=\"_ _1\"></span>C. S<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>IET<span class=\"_ _1\"></span>ATE<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>TRA<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>ING<span class=\"_ _1\"></span> IN<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>IGURA<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>S.R<span class=\"_ _1\"></span>.L<span class=\"_ _1\"></span>. <span class=\"_ _58\"> </span>R<span class=\"_ _1\"></span>um\u00e4nien <span class=\"_ _62\"> </span>Bukarest<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>99<span class=\"_ _1\"></span>,16<span class=\"_ _3ca\"> </span>Sen<span class=\"_ _1\"></span>ior<span class=\"_ _1\"></span>en R<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>eme<span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>tzi<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>Be<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>ebsg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span> mb<span class=\"_ _1\"></span>H <span class=\"_ _2e9\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>97,7<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>se<span class=\"_ _1\"></span>rvi<span class=\"_ _1\"></span>cel<span class=\"_ _1\"></span>ine<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ont<span class=\"_ _1\"></span>act<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cent<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>tle<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s-G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _11a\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _1b8\"> </span>W<span class=\"_ _1\"></span>ien <span class=\"_ _387\"> </span>97,75<span class=\"_ _3ca\"> </span>Sl<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>xp<span class=\"_ _1\"></span>erta<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>r.o.<span class=\"_ _1\"></span> <span class=\"_ _94\"> </span>Slowakei <span class=\"_ _23c\"> </span>Sillein <span class=\"_ _1a5\"> </span>98<span class=\"_ _1\"></span>,70<span class=\"_ _3ca\"> </span>So<span class=\"_ _1\"></span>leta<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ilig<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>ltu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H <span class=\"_ _121\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>42<span class=\"_ _1\"></span>,76<span class=\"_ _3ca\"> </span>S.<span class=\"_ _1\"></span>O.S.<span class=\"_ _1\"></span>- E<span class=\"_ _1\"></span>XP<span class=\"_ _1\"></span>ERT<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span>o. <span class=\"_ _1\"></span>za<span class=\"_ _1\"></span> po<span class=\"_ _1\"></span>sl<span class=\"_ _1\"></span>ova<span class=\"_ _1\"></span>nj<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>retn<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>a <span class=\"_ _1ad\"> </span>Kroatien<span class=\"_ _1\"></span> <span class=\"_ _82\"> </span>Zagreb <span class=\"_ _5e\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>Spa<span class=\"_ _1\"></span>rk<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>-Ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>rvi<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _1\"></span>cha<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span> m.<span class=\"_ _1\"></span>b.<span class=\"_ _1\"></span>H. <span class=\"_ _11b\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>9<span class=\"_ _1\"></span>7,75<span class=\"_ _3ca\"> </span>Sp\u00f3<span class=\"_ _1\"></span>\u0142dz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ln<span class=\"_ _1\"></span>ia U<span class=\"_ _1\"></span>s\u0142u<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span> VI<span class=\"_ _1\"></span>G E<span class=\"_ _1\"></span>KSP<span class=\"_ _1\"></span>ER<span class=\"_ _1\"></span>T <span class=\"_ _1\"></span>W <span class=\"_ _1\"></span>WAR<span class=\"_ _1\"></span>SZA<span class=\"_ _1\"></span>WIE<span class=\"_ _1\"></span> <span class=\"_ _2cd\"> </span>Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>99,97<span class=\"_ _3ca\"> </span>SUR<span class=\"_ _1\"></span>PM<span class=\"_ _1\"></span>O, <span class=\"_ _1\"></span>a.s<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _391\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _2f\"> </span>9<span class=\"_ _1\"></span>7,28<span class=\"_ _3ca\"> </span>TAU<span class=\"_ _1\"></span>RO<span class=\"_ _1\"></span>S C<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>l In<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Co K<span class=\"_ _1\"></span>G <span class=\"_ _64\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _1b8\"> </span>Wien<span class=\"_ _1\"></span> <span class=\"_ _387\"> </span>19,55<span class=\"_ _3ca\"> </span>TAU<span class=\"_ _1\"></span>RO<span class=\"_ _1\"></span>S C<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>l M<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>emen<span class=\"_ _1\"></span>t G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _215\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>25,30<span class=\"_ _3ca\"> </span>Tel<span class=\"_ _1\"></span>eD<span class=\"_ _1\"></span>oc <span class=\"_ _1\"></span>Hold<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH <span class=\"_ _155\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>2<span class=\"_ _1\"></span>5,01<span class=\"_ _3ca\"> </span>TGM<span class=\"_ _1\"></span>Z T<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>m G<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>ediz<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tren<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _22d\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>39<span class=\"_ _1\"></span>,10<span class=\"_ _3ca\"> </span><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs215a\">Nicht konsoli<span class=\"_ _1\"></span>dierte<span class=\"_ _1\"></span> Unterneh<span class=\"_ _1\"></span>men <span class=\"_ _380\"> </span><span class=\"fs7\">S<span class=\"_ _1\"></span>itzl<span class=\"_ _1\"></span>and <span class=\"_ _17c\"> </span>Si<span class=\"_ _1\"></span>tz <span class=\"_ _2c\"> </span>Ant<span class=\"_ _1\"></span>eile <span class=\"_ _1\"></span>2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m2 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs215b\">1<span class=\"_ _3ca\"> </span></div><div class=\"c w28 h2d gs215c\"><div class=\"t m2 x0 h2e y136 ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs215d\">TOG<span class=\"_ _1\"></span>ET<span class=\"_ _1\"></span>HER <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>CA <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _387\"> </span>24,7<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs215e\">UAB<span class=\"_ _1\"></span> \"<span class=\"_ _1\"></span>Com<span class=\"_ _1\"></span>pen<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span> Lif<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Di<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ribu<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n\"<span class=\"_ _1\"></span> <span class=\"_ _2d0\"> </span>Litauen <span class=\"_ _170\"> </span>Vil<span class=\"_ _d\"></span>nius <span class=\"_ _1b6\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs215f\">UNI<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span>-E<span class=\"_ _1\"></span>rted <span class=\"_ _1\"></span>El<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>tas<span class=\"_ _1\"></span>sz<span class=\"_ _1\"></span>erv<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>\u00f6 K<span class=\"_ _1\"></span>orl<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>old <span class=\"_ _1\"></span>Fe<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>el\u00f6ss<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>\u00fc T<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>sag<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span>Un<span class=\"_ _1\"></span>garn <span class=\"_ _170\"> </span>Budap<span class=\"_ _1\"></span>est<span class=\"_ _d\"></span> <span class=\"_ _384\"> </span>88,78<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2160\">Vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>sb<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>ro D<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span> Ign<span class=\"_ _1\"></span>az<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ial<span class=\"_ _1\"></span>a G<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ells<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ft m<span class=\"_ _1\"></span>.b<span class=\"_ _1\"></span>.H.<span class=\"_ _1\"></span> <span class=\"_ _14b\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>47,90<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2161\">VEN<span class=\"_ _1\"></span>PA<span class=\"_ _1\"></span>CE G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>. K<span class=\"_ _1\"></span>G <span class=\"_ _6d\"> </span>Deu<span class=\"_ _1\"></span>tschland <span class=\"_ _242\"> </span>K\u00f6ln <span class=\"_ _131\"> </span>23,53<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2162\">Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>l Un<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ters<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _34d\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _1b8\"> </span>Wien<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2163\">VIEN<span class=\"_ _1\"></span>NA<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>OWS<span class=\"_ _1\"></span>ZE<span class=\"_ _1\"></span>CH<span class=\"_ _1\"></span>NE <span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>OWAR<span class=\"_ _1\"></span>ZY<span class=\"_ _1\"></span>STW<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span> EMER<span class=\"_ _3\"></span>YTA<span class=\"_ _1\"></span>LNE<span class=\"_ _1\"></span> SP<span class=\"_ _1\"></span>\u00d3\u0141K<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> AK<span class=\"_ _1\"></span>CY<span class=\"_ _1\"></span>JNA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>VIENN<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> IN<span class=\"_ _1\"></span>SURA<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2164\">GROU<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2165\">Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2166\">100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2167\">vies<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>inn<span class=\"_ _1\"></span>ova<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>cen<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H <span class=\"_ _15a\"> </span>\u00d6<span class=\"_ _a\"></span>sterre<span class=\"_ _1\"></span>ich <span class=\"_ _13c\"> </span>Wien <span class=\"_ _387\"> </span>98,87<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2168\">VIG A<span class=\"_ _1\"></span>M<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>l E<span class=\"_ _1\"></span>stat<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>. <span class=\"_ _ed\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2a\"> </span>Prag <span class=\"_ _29c\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2169\">VIG A<span class=\"_ _1\"></span>M<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>erv<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ces <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _389\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs216a\">VIG M<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ce SR<span class=\"_ _3\"></span>L <span class=\"_ _b1\"> </span>R<span class=\"_ _1\"></span>um\u00e4nien <span class=\"_ _62\"> </span>Bukarest<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>99<span class=\"_ _1\"></span>,16<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs216b\">VIG p<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rm p<span class=\"_ _1\"></span>art<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _25a\"> </span>\u00d6sterr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _23f\"> </span>100,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs216c\">VIG <span class=\"_ _1\"></span>Po<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>d/R<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> Ho<span class=\"_ _1\"></span>ldi<span class=\"_ _1\"></span>ng B<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>V.<span class=\"_ _1\"></span> <span class=\"_ _363\"> </span>Nied<span class=\"_ _1\"></span>erlande<span class=\"_ _1\"></span> <span class=\"_ _329\"> </span>Amsterd<span class=\"_ _1\"></span>am <span class=\"_ _50\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs216d\">VIG <span class=\"_ _1\"></span>PO<span class=\"_ _1\"></span>LS<span class=\"_ _1\"></span>KA R<span class=\"_ _1\"></span>EA<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span> ES<span class=\"_ _1\"></span>TAT<span class=\"_ _1\"></span>E <span class=\"_ _1\"></span>SP\u00d3<span class=\"_ _1\"></span>\u0141KA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Z OGR<span class=\"_ _3\"></span>ANIC<span class=\"_ _1\"></span>Z<span class=\"_ _1\"></span>ONA<span class=\"_ _1\"></span> ODP<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>WI<span class=\"_ _1\"></span>ED<span class=\"_ _1\"></span>ZIA<span class=\"_ _1\"></span>LNO<span class=\"_ _1\"></span>SC<span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span> <span class=\"_ _42\"> </span>Polen <span class=\"_ _38\"> </span>Warschau <span class=\"_ _28\"> </span>99,9<span class=\"_ _1\"></span>7<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs216e\">VIG <span class=\"_ _1\"></span>Se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>es B<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>ria <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>OOD<span class=\"_ _1\"></span> <span class=\"_ _ee\"> </span>B<span class=\"_ _1\"></span>ulgarien <span class=\"_ _37d\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs216f\">VIG <span class=\"_ _1\"></span>Se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>es S<span class=\"_ _1\"></span>hq<span class=\"_ _1\"></span>ip<span class=\"_ _1\"></span>eri <span class=\"_ _1\"></span>Sh.<span class=\"_ _1\"></span>p.K<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _244\"> </span>Alb<span class=\"_ _1\"></span>anien <span class=\"_ _a5\"> </span>Tirana <span class=\"_ _23f\"> </span>8<span class=\"_ _1\"></span>9,52<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2170\">VIG <span class=\"_ _1\"></span>Se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>es U<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>ain<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>LL<span class=\"_ _1\"></span>C <span class=\"_ _73\"> </span>Ukr<span class=\"_ _d\"></span>aine<span class=\"_ _1\"></span> <span class=\"_ _30\"> </span>K<span class=\"_ _1\"></span>iew <span class=\"_ _114\"> </span>89,5<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2171\">VIG/<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>-QUA<span class=\"_ _1\"></span>DRA<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span> T<span class=\"_ _1\"></span>OWA<span class=\"_ _1\"></span>RZ<span class=\"_ _1\"></span>YST<span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>O FU<span class=\"_ _1\"></span>ND<span class=\"_ _1\"></span>US<span class=\"_ _1\"></span>ZY <span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>VE<span class=\"_ _1\"></span>STY<span class=\"_ _1\"></span>CY<span class=\"_ _1\"></span>JNY<span class=\"_ _1\"></span>CH <span class=\"_ _1\"></span>SP<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>AK<span class=\"_ _1\"></span>CY<span class=\"_ _1\"></span>JNA<span class=\"_ _1\"></span> <span class=\"_ _95\"> </span>Polen <span class=\"_ _38\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>50,99<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2172\">V\u00d6B <span class=\"_ _1\"></span>Di<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>kt <span class=\"_ _1\"></span>Ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>rung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>agen<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _392\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Graz <span class=\"_ _38d\"> </span>48,87<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2173\">Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>\u00e4d<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>sche<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>au <span class=\"_ _1\"></span>Le<span class=\"_ _1\"></span>asin<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _15d\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>97,75<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2174\">Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>Be<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>sbe<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ieb<span class=\"_ _1\"></span>e Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _6c\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Kramsach<span class=\"_ _1\"></span> <span class=\"_ _20c\"> </span>97<span class=\"_ _1\"></span>,75<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2175\">WSB<span class=\"_ _1\"></span>V B<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>eil<span class=\"_ _1\"></span>igun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>verw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _215\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Wien <span class=\"_ _32a\"> </span>97,75<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2176\">zuu<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span>r.o.<span class=\"_ _1\"></span> <span class=\"_ _e7\"> </span>Slowakei<span class=\"_ _1\"></span> <span class=\"_ _46\"> </span>B<span class=\"_ _1\"></span>ratislava <span class=\"_ _4a\"> </span>98,47<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs2177\">1</div><div class=\"t m2 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs2178\"> <span class=\"_ _10\"> </span>Der Anteil am Kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>al en<span class=\"_ _d\"></span>tspricht dem Beherrschungsverh\u00e4l<span class=\"_ _d\"></span>tnis vor Ber\u00fccksichtigung etwaiger n<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>ht beherrschend<span class=\"_ _d\"></span>er Anteile. </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs2179\">Fusionierte<span class=\"_ _1\"></span> Gesells<span class=\"_ _1\"></span>chaften<span class=\"_ _1\"></span> <span class=\"_ _fe\"> </span><span class=\"fs7\">Si<span class=\"_ _1\"></span>tzland <span class=\"_ _76\"> </span>Sit<span class=\"_ _1\"></span>z <span class=\"_ _12c\"> </span>Fusionszeitpu<span class=\"_ _1\"></span>nkt <span class=\"_ _198\"> </span>A<span class=\"_ _1\"></span>ufnehmende Gesell<span class=\"_ _1\"></span>schaft<span class=\"_ _1\"></span> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs217a\">VIG <span class=\"_ _1\"></span>Hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ary<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Hold<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>.V.<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>Niederlande<span class=\"_ _1\"></span> <span class=\"_ _7b\"> </span>Den<span class=\"_ _1\"></span> Haag <span class=\"_ _1bf\"> </span>31.1.2023<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs217b\">VIG Magyaro<span class=\"_ _1\"></span>rsz\u00e1g B<span class=\"_ _1\"></span>efektet\u00e9si Z\u00e1rtk\u00f6r\u0171en </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs217c\">M\u0171k\u00f6d\u0151 R<span class=\"_ _1\"></span>\u00e9szv\u00e9nt\u00e1rsas\u00e1g<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs217d\">VIG <span class=\"_ _1\"></span>Hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ary<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Hold<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>II<span class=\"_ _1\"></span> B.<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>. <span class=\"_ _27\"> </span>Nied<span class=\"_ _1\"></span>erlande <span class=\"_ _13a\"> </span>Den Haag <span class=\"_ _1bf\"> </span>31.<span class=\"_ _1\"></span>1.2023<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs217e\">VIG Magyaro<span class=\"_ _1\"></span>rsz\u00e1g B<span class=\"_ _1\"></span>efektet\u00e9si Z\u00e1rtk\u00f6r\u0171en </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs217f\">M\u0171k\u00f6d\u0151 R<span class=\"_ _1\"></span>\u00e9szv\u00e9nt\u00e1rsas\u00e1g<span class=\"_ _1\"></span> </div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2180\">Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ki I<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>ti A<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>istan<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>OOD<span class=\"_ _1\"></span> <span class=\"_ _393\"> </span>Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _d5\"> </span>Sofia<span class=\"_ _1\"></span> <span class=\"_ _14a\"> </span>19.5.2023<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2181\">VIG Properti<span class=\"_ _1\"></span>es Bulgaria A<span class=\"_ _1\"></span>D </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "19.1.<span class=\"ff5b\"> </span>Mit<span class=\"_ _d\"></span>glieder des Manage<span class=\"_ _d\"></span>ments in Schl\u00fcss<span class=\"_ _a\"></span>elpos<span class=\"_ _1\"></span>iti<span class=\"_ _a\"></span>one<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> Aufsichtsrat<span class=\"_ _1\"></span> <span class=\"_ _75\"> </span><span class=\"fs1c\">  </span>Vors<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>zen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _128\"> </span>G\u00fcnter Geyer<span class=\"_ _1\"></span> 1. <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eter<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _21a\"> </span>Rudolf E<span class=\"_ _1\"></span>rtl 2. <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eter<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>tz<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _21a\"> </span>Robert Lasshofer<span class=\"_ _1\"></span> Mitg<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ied<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2b9\"> </span>Martina Dobrin<span class=\"_ _1\"></span>ger   <span class=\"_ _364\"> </span>Zsuzsan<span class=\"_ _1\"></span>na Eifert   <span class=\"_ _364\"> </span>Gerhard Fabisch<span class=\"_ _1\"></span>   <span class=\"_ _364\"> </span>And<span class=\"_ _1\"></span>r\u00e1s Kozma   <span class=\"_ _364\"> </span>Peter Mih\u00f3k<span class=\"_ _1\"></span>   <span class=\"_ _364\"> </span>Heinz \u00d6hler (bis 30. <span class=\"_ _1\"></span>Juni 2<span class=\"_ _1\"></span>023)   <span class=\"_ _364\"> </span>Gabriele Semmelr<span class=\"_ _1\"></span>ock-Werzer<span class=\"_ _1\"></span>   <span class=\"_ _364\"> </span>Katarina Slez\u00e1<span class=\"_ _1\"></span>kov\u00e1   <span class=\"_ _364\"> </span>Peter Thirring (seit 1.<span class=\"_ _1\"></span> Juli 202<span class=\"_ _1\"></span>3)   <span class=\"_ _364\"> </span>Gertrude Tu<span class=\"_ _1\"></span>mpel-Gu<span class=\"_ _1\"></span>gerell \u00c4nderun<span class=\"_ _d\"></span>g nach<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Abla<span class=\"_ _a\"></span>uf des Gesch\u00e4f<span class=\"_ _a\"></span>tsjahres<span class=\"_ _a\"></span> G\u00fcnter Geyer hat informi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt, dass<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>er nach <span class=\"_ _1\"></span>Abl<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f sein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s laufende<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Mandats nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t mehr als V<span class=\"_ _a\"></span>orsitze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fsic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ts der <span class=\"_ _3\"></span>VI<span class=\"_ _a\"></span>G <span class=\"_ _3\"></span>Holdi<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>zur <span class=\"_ _1\"></span>V<span class=\"_ _d\"></span>erf\u00fcg<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>ste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t. <span class=\"_ _1\"></span>Sein <span class=\"_ _1\"></span>Mandat<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>endet <span class=\"_ _1\"></span>am <span class=\"_ _1\"></span>24. <span class=\"_ _3\"></span>Mai<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>2024 <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>or<span class=\"_ _a\"></span>dentliche<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Hauptv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mml<span class=\"_ _a\"></span>ung, <span class=\"_ _1\"></span>die \u00fcber das G<span class=\"_ _a\"></span>esch\u00e4ftsj<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hr 202<span class=\"_ _a\"></span>3 besc<span class=\"_ _d\"></span>hlie\u00dft.<span class=\"_ _a\"></span> Vorstand<span class=\"_ _1\"></span> <span class=\"_ _15c\"> </span><span class=\"fs1c\">  </span>Vors<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>zen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6d\"> </span>E<span class=\"_ _1\"></span>lisabeth Stadler (bis 3<span class=\"_ _1\"></span>0. <span class=\"_ _1\"></span>Juni 2023)<span class=\"_ _1\"></span> Vors<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>zen<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _128\"> </span>Hartwig L\u00f6ger (s<span class=\"_ _1\"></span>eit 1. Juli 2023<span class=\"_ _1\"></span>) Ste<span class=\"_ _1\"></span>llv<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Vo<span class=\"_ _1\"></span>rsitz<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _66\"> </span>Hartwig L\u00f6g<span class=\"_ _1\"></span>er (bis 30. <span class=\"_ _1\"></span>Juni 2023)<span class=\"_ _1\"></span> Ste<span class=\"_ _1\"></span>llv<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Vor<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>tze<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _185\"> </span>Peter H\u00f6finger <span class=\"_ _1\"></span>(seit 1. <span class=\"_ _1\"></span>Juli 2023) Mitg<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ied<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2b9\"> </span>Liane Hirner   <span class=\"_ _364\"> </span>Peter H\u00f6finger <span class=\"_ _1\"></span>(bis 30. Juni 2<span class=\"_ _1\"></span>023)   <span class=\"_ _364\"> </span>Gerhard Lahn<span class=\"_ _1\"></span>er   <span class=\"_ _364\"> </span>G\u00e1bor Lehel<span class=\"_ _1\"></span>   <span class=\"_ _364\"> </span>Harald Riener<span class=\"_ _1\"></span>   <span class=\"_ _364\"> </span>Peter Thirring (bis<span class=\"_ _1\"></span> 1. <span class=\"_ _1\"></span>Juli 2023) \u00c4nderun<span class=\"_ _d\"></span>g nach<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Abla<span class=\"_ _a\"></span>uf des Gesch\u00e4f<span class=\"_ _a\"></span>tsjahres<span class=\"_ _a\"></span> C<span class=\"_ _a\"></span>hri<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>op<span class=\"_ _a\"></span>h <span class=\"_ _2\"></span>Rat<span class=\"_ _2\"></span>h <span class=\"_ _a\"></span>w<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>mi<span class=\"_ _2\"></span>t <span class=\"_ _a\"></span>Wi<span class=\"_ _a\"></span>rks<span class=\"_ _a\"></span>am<span class=\"_ _a\"></span>ke<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>1.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Se<span class=\"_ _a\"></span>pt<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>2<span class=\"_ _a\"></span>02<span class=\"_ _a\"></span>4 <span class=\"_ _2\"></span>zu<span class=\"_ _a\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>lv<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>t<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>M<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>gl<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>ed <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>s <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>ds<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _2\"></span>VI<span class=\"_ _a\"></span>G <span class=\"_ _a\"></span>H<span class=\"_ _a\"></span>ol<span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>ll<span class=\"_ _2\"></span>t. 19.2.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>erg\u00fctun<span class=\"_ _a\"></span>g der <span class=\"_ _1\"></span>Mitglieder des Manage<span class=\"_ _a\"></span>me<span class=\"_ _1\"></span>nts <span class=\"_ _d\"></span>in Schl\u00fcss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lpositi<span class=\"_ _a\"></span>onen Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span><span class=\"fcc\"> <span class=\"_ _365\"> </span></span><span class=\"fs1c\">2023 <span class=\"_ _1db\"> </span><span class=\"fcc\">2<span class=\"_ _1\"></span>022 </span></span>  <span class=\"_ _d7\"> </span><span class=\"fs1c\">Aufsichtsr\u00e4<span class=\"_ _1\"></span>te<span class=\"_ _3ca\"> </span></span>Vorst\u00e4nde<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>Aufsichtsr\u00e4t<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span>Vorst\u00e4nde<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Kurz<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>rist<span class=\"_ _1\"></span>ig <span class=\"_ _1\"></span>f\u00e4<span class=\"_ _1\"></span>llig<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Le<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1be\"> </span>866<span class=\"_ _3ca\"> </span>7.527<span class=\"_ _3ca\"> </span>8.393<span class=\"_ _3ca\"> </span>758<span class=\"_ _3ca\"> </span>7.948<span class=\"_ _3ca\"> </span>8.706<span class=\"_ _3ca\"> </span>Leis<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>ch B<span class=\"_ _1\"></span>een<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s A<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>verh<span class=\"_ _1\"></span>\u00e4<span class=\"_ _1\"></span>ltn<span class=\"_ _1\"></span>isses<span class=\"_ _1\"></span> <span class=\"_ _328\"> </span>0<span class=\"_ _3ca\"> </span>1.077<span class=\"_ _3ca\"> </span>1.077<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>1.075<span class=\"_ _3ca\"> </span>1.075<span class=\"_ _3ca\"> </span>And<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>risti<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>f\u00e4<span class=\"_ _1\"></span>llig<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Le<span class=\"_ _1\"></span>istu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11f\"> </span>0<span class=\"_ _3ca\"> </span>5.535<span class=\"_ _3ca\"> </span>5.535<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>6.999<span class=\"_ _3ca\"> </span>6.999<span class=\"_ _3ca\"> </span>Leis<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>s An<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>er B<span class=\"_ _1\"></span>een<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>ng d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> Arb<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>tsve<span class=\"_ _1\"></span>rh<span class=\"_ _1\"></span>\u00e4lt<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span> 0<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>81<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _232\"> </span>866<span class=\"_ _3ca\"> </span>14.220<span class=\"_ _3ca\"> </span>15.086<span class=\"_ _3ca\"> </span>758<span class=\"_ _3ca\"> </span>16.022<span class=\"_ _3ca\"> </span>16.780<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> <span class=\"_ _3ca\"> </span></span>In <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Berichtspe<span class=\"_ _a\"></span>rioden <span class=\"_ _1\"></span>erhielte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Mitglied<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>orstan<span class=\"_ _a\"></span>ds <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fsi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htsr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ts <span class=\"_ _1\"></span>keine V<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>h\u00fcsse und <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>edite <span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>zw<span class=\"_ _a\"></span>. hafteten <span class=\"_ _f\"></span>k<span class=\"_ _d\"></span>eine <span class=\"_ _f\"></span>Kr<span class=\"_ _a\"></span>edite <span class=\"_ _f\"> </span>aus. <span class=\"_ _e\"></span>Ha<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span>ungen <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _f\"> </span>Mitgli<span class=\"_ _a\"></span>eder <span class=\"_ _f\"></span>des <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ands <span class=\"_ _e\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _f\"></span>des <span class=\"_ _e\"></span>Aufsichts<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ats <span class=\"_ _e\"></span>besta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _f\"> </span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>den <span class=\"_ _e\"></span>Berichts<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>perioden <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nfal<span class=\"_ _a\"></span>ls nicht. Verg\u00fc<span class=\"_ _a\"></span>tungspolit<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>k f\u00fcr <span class=\"_ _a\"></span>Vorstan<span class=\"_ _a\"></span>dsmitglied<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Die <span class=\"_ _e\"></span>Verg<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>des <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ands <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Gesellsch<span class=\"_ _d\"></span>aft <span class=\"_ _f\"> </span>ber<span class=\"_ _d\"></span>\u00fccksich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>igt <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>B<span class=\"_ _1\"></span>edeu<span class=\"_ _d\"></span>tung <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmensg<span class=\"_ _a\"></span>ruppe <span class=\"_ _e\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _f\"></span>die <span class=\"_ _f\"> </span>dami<span class=\"_ _a\"></span>t verbunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erantwort<span class=\"_ _a\"></span>ung, die wirts<span class=\"_ _a\"></span>chaftliche <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ag<span class=\"_ _d\"></span>e des U<span class=\"_ _a\"></span>nter<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s un<span class=\"_ _a\"></span>d die Angem<span class=\"_ _a\"></span>essenheit im<span class=\"_ _a\"></span> Marktumfeld.<span class=\"_ _a\"></span> Der <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>ariable<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erg\u00fctu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>betont <span class=\"_ _e\"></span>das <span class=\"_ _f\"></span>Erfor<span class=\"_ _a\"></span>dernis <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Na<span class=\"_ _a\"></span>chha<span class=\"_ _1\"></span>ltig<span class=\"_ _a\"></span>keit; <span class=\"_ _f\"> </span>sei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>oll<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Erreic<span class=\"_ _a\"></span>hun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>h\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gt <span class=\"_ _e\"></span>wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlich <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der Betrac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tung <span class=\"_ _a\"></span>der \u00fcber ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ein<span class=\"_ _d\"></span>zelnes <span class=\"_ _a\"></span>Gesch\u00e4ftsja<span class=\"_ _a\"></span>hr h<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nausgehend<span class=\"_ _a\"></span>en nachhaltige<span class=\"_ _a\"></span>n Entwi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>klu<span class=\"_ _d\"></span>ng des U<span class=\"_ _a\"></span>nternehmens a<span class=\"_ _a\"></span>b. Das <span class=\"_ _3\"></span>erfolgsa<span class=\"_ _a\"></span>bh\u00e4ngige <span class=\"_ _3\"></span>Entgel<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>ist <span class=\"_ _e\"></span>bet<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>ch <span class=\"_ _e\"></span>begr<span class=\"_ _a\"></span>enzt. <span class=\"_ _3\"></span>Das <span class=\"_ _1\"></span>maximale <span class=\"_ _3\"></span>erfolgs<span class=\"_ _d\"></span>abh\u00e4ngi<span class=\"_ _d\"></span>ge <span class=\"_ _3\"></span>Entgelt, <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>der <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd <span class=\"_ _3\"></span>bei<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>f\u00fcllung de<span class=\"_ _a\"></span>r klassis<span class=\"_ _a\"></span>chen Ziele<span class=\"_ _a\"></span> f\u00fcr die P<span class=\"_ _a\"></span>eriode des <span class=\"_ _a\"></span>Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>res<span class=\"_ _a\"></span> 2023 e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eichen k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nn, <span class=\"_ _a\"></span>entspric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t r<span class=\"_ _a\"></span>d. 30<span class=\"ff5b fsb\"> </span>% <span class=\"_ _d\"></span>bis r<span class=\"_ _a\"></span>d. 36<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%<span class=\"_ _1\"></span> der<span class=\"_ _a\"></span> </span></span>Gesamt<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rg\u00fctung. <span class=\"_ _e\"></span>Da<span class=\"_ _d\"></span>zu <span class=\"_ _e\"></span>k\u00f6n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>bei <span class=\"_ _e\"></span>entspr<span class=\"_ _a\"></span>echender <span class=\"_ _3\"></span>Zielerr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung <span class=\"_ _e\"></span>So<span class=\"_ _d\"></span>nderve<span class=\"_ _d\"></span>rg\u00fct<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>sowie <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ungen <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>\u00dcber<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>f\u00fcllung in besti<span class=\"_ _a\"></span>mmten <span class=\"_ _1\"></span>Zi<span class=\"_ _a\"></span>elberei<span class=\"_ _d\"></span>chen ver<span class=\"_ _a\"></span>dient werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Insges<span class=\"_ _a\"></span>amt <span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d f\u00fcr die V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dsmitgl<span class=\"_ _a\"></span>ieder dad<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> varia<span class=\"_ _a\"></span>ble Entgelt-<span class=\"_ _3ca\"> </span>kompon<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sm<span class=\"_ _a\"></span>a\u00df von m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>xim<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l r<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd 45<span class=\"_ _d\"></span><span class=\"ff5b fsb\"> <span class=\"ff59 fsa\">% bi<span class=\"_ _a\"></span>s 50<span class=\"ff5b fsb\"> </span>% der <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mt<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erg<span class=\"_ _a\"></span>\u00fctun<span class=\"_ _1\"></span>g m\u00f6<span class=\"_ _a\"></span>glich.<span class=\"_ _a\"></span> </span></span>V<span class=\"_ _a\"></span>om e<span class=\"_ _1\"></span>rfolg<span class=\"_ _a\"></span>sabh\u00e4ngig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Entgelt sind wesentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he T<span class=\"_ _2\"></span>eile erst mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> V<span class=\"_ _d\"></span>erz\u00f6g<span class=\"_ _a\"></span>erung <span class=\"_ _1\"></span>zahlb<span class=\"_ _a\"></span>ar<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>wobei die Ve<span class=\"_ _a\"></span>rz\u00f6gerung sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> bezogen auf <span class=\"_ _e\"></span>das <span class=\"_ _1\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch\u00e4ftsjahr 2023<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>bis <span class=\"_ _3\"></span>ins <span class=\"_ _3\"></span>Ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r 2027 <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>ckt. <span class=\"_ _e\"></span>Di<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>Zuerken<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>aufgesc<span class=\"_ _a\"></span>hobenen <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>eile <span class=\"_ _3\"></span>setzt <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Bed<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>cht-<span class=\"_ _3ca\"> </span>nahme a<span class=\"_ _a\"></span>uf eine nach<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>altige <span class=\"_ _a\"></span>Entwicklu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der Unte<span class=\"_ _d\"></span>r<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>mens<span class=\"_ _a\"></span>gruppe vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aus.<span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bes<span class=\"_ _a\"></span>timmte Sch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>elle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>wer<span class=\"_ _d\"></span>te unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ritte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, so g<span class=\"_ _d\"></span>eb\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rt dem V<span class=\"_ _2\"></span>orstan<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> kein erfo<span class=\"_ _a\"></span>lgsabh\u00e4ngig<span class=\"_ _a\"></span>er Entgeltteil<span class=\"_ _a\"></span>. Selbst bei voller Erf<span class=\"_ _a\"></span>\u00fcllun<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der Ziele i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4fts<span class=\"_ _d\"></span>ja<span class=\"_ _d\"></span>hr h\u00e4ng<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> die Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rkenn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng de<span class=\"_ _a\"></span>r v<span class=\"_ _1\"></span>oll<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ariable<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>erg\u00fctu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g im <span class=\"_ _d\"></span>Sin<span class=\"_ _d\"></span>ne de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> N<span class=\"_ _a\"></span>ach-<span class=\"_ _3ca\"> </span>haltigk<span class=\"_ _d\"></span>eitsorie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span>davo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ab, <span class=\"_ _a\"></span>dass<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>auch i<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>drei <span class=\"_ _a\"></span>Folge<span class=\"_ _a\"></span>jah<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en ei<span class=\"_ _a\"></span>ne <span class=\"_ _a\"></span>nachhaltige<span class=\"_ _a\"></span> E<span class=\"_ _d\"></span>ntwickl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> Un<span class=\"_ _d\"></span>ternehmensgr<span class=\"_ _a\"></span>uppe zu beobac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en is<span class=\"_ _d\"></span>t. Aktienopti<span class=\"_ _d\"></span>one<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> \u00e4h<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente sind <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t Best<span class=\"_ _a\"></span>andteil der V<span class=\"_ _2\"></span>erg\u00fctu<span class=\"_ _d\"></span>ng des V<span class=\"_ _2\"></span>orst<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nds.<span class=\"_ _a\"></span> Den <span class=\"_ _12\"> </span>zum <span class=\"_ _11\"> </span>Stichtag <span class=\"_ _10\"> </span>31. De<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>mb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> 2019<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>aktiv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>Vors<span class=\"_ _a\"></span>tandsm<span class=\"_ _a\"></span>itgliedern<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>Gesellsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft <span class=\"_ _11\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _10\"> </span>r\u00fcc<span class=\"_ _1\"></span>ks<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>ungsfi<span class=\"_ _a\"></span>nanzier<span class=\"_ _d\"></span>te leistu<span class=\"_ _d\"></span>ngsorientie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Pension<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>\u2013 unter anderem abh<span class=\"_ _a\"></span>\u00e4ngig von <span class=\"_ _1\"></span>der Dauer der V<span class=\"_ _1\"></span>IG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungsg<span class=\"_ _a\"></span>ruppen<span class=\"_ _d\"></span>zuge<span class=\"_ _d\"></span>h\u00f6rigkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> \u2013 in<span class=\"_ _1\"></span> H\u00f6he <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>m<span class=\"_ _d\"></span>aximal <span class=\"_ _3\"></span>40<span class=\"fsb\"> </span>% <span class=\"_ _f\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Bemessu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>undlage <span class=\"_ _e\"></span>bei <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erbleib <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Vo<span class=\"_ _a\"></span>rstand <span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>is <span class=\"_ _3\"></span>zum <span class=\"_ _e\"></span>65. <span class=\"_ _e\"></span>Geburtst<span class=\"_ _a\"></span>ag <span class=\"_ _e\"></span>einger\u00e4umt.<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Die Bemessu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>undlage <span class=\"_ _1\"></span>ents<span class=\"_ _a\"></span>pr<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>Stan<span class=\"_ _d\"></span>dar<span class=\"_ _a\"></span>d-Fixgehalt. In <span class=\"_ _3\"></span>Ei<span class=\"_ _a\"></span>nzelf\u00e4llen <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>vorgese<span class=\"_ _a\"></span>hen, <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>ass <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>Weiter<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rbeit \u00fcber <span class=\"_ _1\"></span>den T<span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>mi<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> maxi<span class=\"_ _d\"></span>male<span class=\"_ _a\"></span>n Pe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>usm<span class=\"_ _a\"></span>a\u00dfes <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>aus <span class=\"_ _2\"></span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>\u00e4hrt <span class=\"_ _2\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den, <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Zeit <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>arbeit<span class=\"_ _a\"></span> kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Pensio<span class=\"_ _a\"></span>n bezoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wird.<span class=\"_ _a\"></span> Ab <span class=\"_ _3\"></span>dem <span class=\"_ _3\"></span>1. <span class=\"_ _a\"></span>J\u00e4nner 2020 <span class=\"_ _1\"></span>neu <span class=\"_ _3\"></span>bestellte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>standsmi<span class=\"_ _a\"></span>tgliede<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>k\u00f6nne<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Anw<span class=\"_ _d\"></span>artsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aften <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>leis<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ungso<span class=\"_ _a\"></span>rientierte <span class=\"_ _1\"></span>Firmenpe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>sione<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>(a<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>nativ <span class=\"_ _a\"></span>bei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rags<span class=\"_ _d\"></span>orienti<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Pe<span class=\"_ _d\"></span>nsions<span class=\"_ _d\"></span>zusage<span class=\"_ _d\"></span>n) <span class=\"_ _a\"></span>einge<span class=\"_ _a\"></span>r\u00e4umt <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en. <span class=\"_ _a\"></span>Eine <span class=\"_ _a\"></span>allf\u00e4ll<span class=\"_ _a\"></span>ige <span class=\"_ _a\"></span>Zuerkenn<span class=\"_ _d\"></span>ung <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rfolgt <span class=\"_ _2\"></span>grunds\u00e4<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> erst <span class=\"_ _2\"></span>be<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>mindest<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>einmal<span class=\"_ _a\"></span>iger <span class=\"_ _d\"></span>Wiede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bestell<span class=\"_ _a\"></span>ung <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Stufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>sodass <span class=\"_ _2\"></span>das <span class=\"_ _a\"></span>Maxi<span class=\"_ _d\"></span>mala<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sma<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>40<span class=\"fsb\"> </span>% <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>festen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erg\u00fctu<span class=\"_ _a\"></span>ng<span class=\"_ _1\"></span> bei V<span class=\"_ _a\"></span>olle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des 6<span class=\"_ _d\"></span>5. <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>nsjahres f<span class=\"_ _a\"></span>r\u00fchestens <span class=\"_ _a\"></span>nach 10-j\u00e4<span class=\"_ _a\"></span>hr<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> T<span class=\"_ _5b\"></span>\u00e4tigkeit als<span class=\"_ _a\"></span> Mitglied des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tandes eing<span class=\"_ _a\"></span>er\u00e4umt <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den kann. <span class=\"_ _a\"></span>W<span class=\"_ _d\"></span>enn <span class=\"_ _a\"></span>ein <span class=\"_ _2\"></span>Vo<span class=\"_ _a\"></span>rstandsmitgl<span class=\"_ _a\"></span>ied <span class=\"_ _a\"></span>bereits <span class=\"_ _2\"></span>mindest<span class=\"_ _a\"></span>ens <span class=\"_ _a\"></span>5 <span class=\"_ _a\"></span>Jahre <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nder<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Funktione<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmensgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>t\u00e4tig<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>war<span class=\"_ _4\"></span>, kann ein<span class=\"_ _a\"></span>e Zuerken<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ung b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eits mit Ma<span class=\"_ _a\"></span>ndatsbegi<span class=\"_ _a\"></span>nn erfolgen.<span class=\"_ _d\"></span>  Die <span class=\"_ _a\"></span>Pen<span class=\"_ _1\"></span>sio<span class=\"_ _a\"></span>nen g<span class=\"_ _a\"></span>eb\u00fchr<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ngig <span class=\"_ _a\"></span>vom <span class=\"_ _a\"></span>Stic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag) <span class=\"_ _a\"></span>sta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dar<span class=\"_ _a\"></span>dm\u00e4<span class=\"_ _d\"></span>\u00dfig <span class=\"_ _a\"></span>nur da<span class=\"_ _a\"></span>nn, <span class=\"_ _a\"></span>wenn e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>wede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _2\"></span>Funktio<span class=\"_ _d\"></span>n d<span class=\"_ _a\"></span>es V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>mitgl<span class=\"_ _a\"></span>ieds <span class=\"_ _f\"> </span>ohne <span class=\"_ _11\"> </span>s<span class=\"_ _a\"></span>ein <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lden <span class=\"_ _e\"></span>nicht <span class=\"_ _f\"> </span>verl\u00e4ng<span class=\"_ _a\"></span>ert <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _f\"> </span>oder <span class=\"_ _f\"></span>das <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>orstandsmi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>aus <span class=\"_ _f\"> </span>Kra<span class=\"_ _d\"></span>nkheits- <span class=\"_ _f\"> </span>o<span class=\"_ _d\"></span>der <span class=\"_ _f\"></span>Alte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sgr<span class=\"_ _a\"></span>\u00fcnden ausschei<span class=\"_ _d\"></span>det.<span class=\"_ _a\"></span> Auf <span class=\"_ _d\"></span>die<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>andsvertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>sind <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Regel<span class=\"_ _d\"></span>ungen <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>Mitarb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>Selbsts<span class=\"_ _d\"></span>t\u00e4ndige<span class=\"_ _a\"></span>n-V<span class=\"_ _a\"></span>orsorg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ges<span class=\"_ _a\"></span>etzes <span class=\"_ _a\"></span>(\u201e<span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>bfertigung <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>eu\u201c<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> anzuwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>n.<span class=\"_ _3ca\"> </span>Nur <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>andsmi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dern, <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>berei<span class=\"_ _d\"></span>ts <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>ehr <span class=\"_ _3\"></span>lang<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>t\u00e4t<span class=\"_ _1\"></span>ig <span class=\"_ _1\"></span>sind, <span class=\"_ _1\"></span>sehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>bfertigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>spruch <span class=\"_ _1\"></span>vor<span class=\"_ _2\"></span>, <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>nach <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>estimm<span class=\"_ _a\"></span>ungen <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>es <span class=\"_ _3\"></span>Anges<span class=\"_ _a\"></span>tellteng<span class=\"_ _d\"></span>esetzes<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Fassung<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>200<span class=\"_ _a\"></span>3 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erbindu<span class=\"_ _d\"></span>ng <span class=\"_ _3\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _1\"></span>ein-<span class=\"_ _3ca\"> </span>schl\u00e4gige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>branche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>spezif<span class=\"_ _a\"></span>ischen <span class=\"_ _f\"> </span>Regel<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>ausges<span class=\"_ _a\"></span>taltet<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>ist. <span class=\"_ _f\"></span>Demn<span class=\"_ _d\"></span>ach <span class=\"_ _f\"> </span>k\u00f6<span class=\"_ _d\"></span>nnen <span class=\"_ _e\"></span>diese <span class=\"_ _e\"></span>Vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ndsmitgli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _e\"></span>\u2013 <span class=\"_ _f\"> </span>gestaf<span class=\"_ _a\"></span>felt nach Di<span class=\"_ _a\"></span>enstzeit<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>\u2013 zwei <span class=\"_ _a\"></span>bis <span class=\"_ _a\"></span>zw\u00f6lf <span class=\"_ _a\"></span>Monatsen<span class=\"_ _a\"></span>tgelte <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>n A<span class=\"_ _a\"></span>bfertigung <span class=\"_ _a\"></span>erhal<span class=\"_ _d\"></span>ten, <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>i <span class=\"_ _a\"></span>Pensio<span class=\"_ _a\"></span>nierung <span class=\"_ _a\"></span>bzw<span class=\"_ _a\"></span>. A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>cheiden <span class=\"_ _a\"></span>nach l<span class=\"_ _a\"></span>ang andaue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nder <span class=\"_ _11\"> </span>Krankh<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _11\"> </span>mit <span class=\"_ _11\"> </span>einem <span class=\"_ _11\"> </span>Zus<span class=\"_ _d\"></span>chlag <span class=\"_ _11\"> </span>von <span class=\"_ _11\"> </span>50<span class=\"fsb\"> <span class=\"_ _d\"></span><span class=\"fsa\">%. <span class=\"_ _10\"> </span>Be<span class=\"_ _a\"></span>i <span class=\"_ _10\"> </span>Ausscheid<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>aus <span class=\"_ _11\"> </span>dem <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>auf <span class=\"_ _11\"> </span>eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _11\"> </span>W<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nsc<span class=\"_ _a\"></span>h <span class=\"_ _10\"> </span>vor </span></span>Errei<span class=\"_ _d\"></span>chen <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Pensionie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>\u00f6glichkeit <span class=\"_ _1\"></span>ohne <span class=\"_ _3\"></span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>vernehmen <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gesel<span class=\"_ _d\"></span>lschaft <span class=\"_ _1\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>bei <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ersc<span class=\"_ _a\"></span>huldetem <span class=\"_ _1\"></span>Au<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>cheiden aus dem <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orstand st<span class=\"_ _a\"></span>eht keine A<span class=\"_ _a\"></span>bfertigung z<span class=\"_ _d\"></span>u. Den V<span class=\"_ _2\"></span>or<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tandsmitgli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rn steht ei<span class=\"_ _a\"></span>n Dienstwage<span class=\"_ _a\"></span>n, auch z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r priv<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ten N<span class=\"_ _a\"></span>utzung, z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erf\u00fcgung. <span class=\"_ _a\"></span>F\u00fcr ihre T<span class=\"_ _5b\"></span>\u00e4tigkeit <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rhielte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dsmitgl<span class=\"_ _a\"></span>ieder i<span class=\"_ _d\"></span>m <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>eric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>sja<span class=\"_ _a\"></span>hr vo<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>esel<span class=\"_ _a\"></span>lschaft T<span class=\"_ _a\"></span>EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 7.527<span class=\"_ _a\"></span> (T<span class=\"_ _d\"></span>EUR 7.948<span class=\"_ _a\"></span>). <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>on T<span class=\"_ _5b\"></span>ochte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>erhielten<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>die<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dsmitgl<span class=\"_ _a\"></span>ieder im B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rich<span class=\"_ _a\"></span>tsjahr TEU<span class=\"_ _d\"></span>R 995 (T<span class=\"_ _a\"></span>EUR 978<span class=\"_ _d\"></span>). Fr\u00fcher<span class=\"_ _a\"></span>e Mitgliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>es V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>ands erhi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> TEU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 1.1<span class=\"_ _d\"></span>58 (T<span class=\"_ _a\"></span>EUR 1.07<span class=\"_ _d\"></span>5). Der V<span class=\"_ _2\"></span>orstand b<span class=\"_ _a\"></span>estand im <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rste<span class=\"_ _a\"></span>n Halbjahr 2023 <span class=\"_ _a\"></span>aus ach<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> und<span class=\"_ _a\"></span> im zweite<span class=\"_ _d\"></span>n Halbja<span class=\"_ _d\"></span>hr 2023<span class=\"_ _a\"></span> aus sechs P<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>nen.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "20.<span class=\"_ _7\"> </span>E<span class=\"_ _a\"></span>VENTUAL<span class=\"_ _1\"></span>FOR<span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>ERUNGEN U<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>D -VERBIN<span class=\"_ _a\"></span>D<span class=\"_ _1\"></span>LICHKEITEN<span class=\"_ _3ca\"> </span>Die <span class=\"_ _10\"> </span>Gesell<span class=\"_ _d\"></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>des <span class=\"_ _10\"> </span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>s <span class=\"_ _10\"> </span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>ihrer <span class=\"_ _11\"> </span>Eigenscha<span class=\"_ _a\"></span>ft <span class=\"_ _12\"> </span>als <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>untern<span class=\"_ _1\"></span>ehm<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>an <span class=\"_ _12\"> </span>me<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eren <span class=\"_ _10\"> </span>geric<span class=\"_ _d\"></span>htlich<span class=\"_ _a\"></span>en V<span class=\"_ _a\"></span>erfahr<span class=\"_ _d\"></span>en als beklag<span class=\"_ _a\"></span>te Partei beteil<span class=\"_ _a\"></span>igt bzw<span class=\"_ _a\"></span>. wurd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> ih<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> Kl<span class=\"_ _a\"></span>agen an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>edroht. Da<span class=\"_ _a\"></span>neben gibt es V<span class=\"_ _2\"></span>erfahr<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, in de<span class=\"_ _d\"></span>nen die VI<span class=\"_ _a\"></span>G-<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsges<span class=\"_ _a\"></span>ellschafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zwar <span class=\"_ _3\"></span>kei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Pa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eistellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>haben, <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>ren <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>ber <span class=\"_ _3\"></span>aufgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erei<span class=\"_ _a\"></span>nbarunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mit ander<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n \u00fcber <span class=\"_ _1\"></span>die Beteil<span class=\"_ _d\"></span>igung an <span class=\"_ _1\"></span>Schade<span class=\"_ _a\"></span>nsf\u00e4llen ber\u00fchr<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>kann. F\u00fcr <span class=\"_ _1\"></span>alle Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sf\u00e4ll<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> wurde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>nach An<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cht des <span class=\"_ _2\"></span>Konzerns <span class=\"_ _2\"></span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>geset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>Regelu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>aus<span class=\"_ _d\"></span>reic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nde, <span class=\"_ _2\"></span>am <span class=\"_ _2\"></span>Streit<span class=\"_ _a\"></span>wert <span class=\"_ _a\"></span>bem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>R<span class=\"_ _1\"></span>\u00fcckst<span class=\"_ _a\"></span>ellungen <span class=\"_ _2\"></span>gebild<span class=\"_ _a\"></span>et. Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _30f\"> </span><span class=\"fs7\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ev<span class=\"_ _1\"></span>entu<span class=\"_ _1\"></span>alf<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _36c\"> </span>7.445<span class=\"_ _3ca\"> </span>9.082<span class=\"_ _3ca\"> </span>Bei den <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tualfo<span class=\"_ _a\"></span>rderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>delt <span class=\"_ _d\"></span>es sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> um <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e Ba<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>garanti<span class=\"_ _d\"></span>e.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "21.<span class=\"_ _7\"> </span>UNTERNE<span class=\"_ _a\"></span>HMEN<span class=\"_ _1\"></span>SZ<span class=\"_ _a\"></span>USAMMENSCHL\u00dcSSE<span class=\"_ _3ca\"> </span>21.1.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>er\u00e4nderungen des K<span class=\"_ _a\"></span>onsolidierung<span class=\"_ _a\"></span>sk<span class=\"_ _1\"></span>reises Entkonsoli<span class=\"_ _1\"></span>dierunge<span class=\"_ _1\"></span>n <span class=\"_ _246\"> </span><span class=\"fs7\">Grund der Entk<span class=\"_ _1\"></span>onsoli-<span class=\"_ _3ca\"> </span></span>dierung<span class=\"_ _3ca\"> </span>Zeitpunkt<span class=\"_ _3ca\"> </span>Berichtspfli<span class=\"_ _1\"></span>chtiges Segme<span class=\"_ _1\"></span>nt<span class=\"_ _3ca\"> </span>Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ki I<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>ti A<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>istan<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>OOD<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>Sofi<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _304\"> </span>Fusion<span class=\"_ _3ca\"> </span>19.5.202<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Erweiterte CEE<span class=\"_ _3ca\"> </span>CENT<span class=\"_ _1\"></span>ER<span class=\"_ _1\"></span> Ho<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>elb<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>ieb<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H,<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _9a\"> </span>Liq<span class=\"_ _1\"></span>uidation<span class=\"_ _3ca\"> </span>28.4.202<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>\u00d6sterreich<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ary<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Hold<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>.V.<span class=\"_ _1\"></span>, D<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>aag<span class=\"_ _1\"></span> <span class=\"_ _75\"> </span>Fu<span class=\"_ _1\"></span>sion<span class=\"_ _3ca\"> </span>31.1.202<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Erweiterte CEE<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Hun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ary<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Hold<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>II<span class=\"_ _1\"></span> B.<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>., D<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Ha<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span> <span class=\"_ _282\"> </span>Fu<span class=\"_ _1\"></span>sion<span class=\"_ _3ca\"> </span>31.1.202<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>Erweiterte CEE<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>es U<span class=\"_ _1\"></span>kr<span class=\"_ _1\"></span>ain<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>LL<span class=\"_ _1\"></span>C, <span class=\"_ _1\"></span>Kie<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span> \u00dcberpr\u00fc<span class=\"_ _1\"></span>fung Konsolidierun<span class=\"_ _1\"></span>gskreis<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>Erweiterte CEE<span class=\"_ _3ca\"> </span>WWG<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ilig<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H,<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _212\"> </span>Verk<span class=\"_ _1\"></span>auf<span class=\"_ _3ca\"> </span>3.3.2023<span class=\"_ _3ca\"> </span>Grupp<span class=\"_ _1\"></span>enfunktionen<span class=\"_ _3ca\"> </span>Erweiter<span class=\"_ _1\"></span>ung des Ko<span class=\"_ _1\"></span>nsolidieru<span class=\"_ _1\"></span>ngskreises<span class=\"_ _1\"></span>* <span class=\"_ _122\"> </span><span class=\"fs7\">Erwerb / Gr\u00fc<span class=\"_ _1\"></span>ndun<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span></span>Ante<span class=\"_ _1\"></span>ile<span class=\"_ _3ca\"> </span>Erstkonsolidie<span class=\"_ _1\"></span>rung<span class=\"_ _3ca\"> </span>Methode<span class=\"_ _3ca\"> </span>Zeitpunkt<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>Zeitpunkt<span class=\"_ _3ca\"> </span>Ch<span class=\"_ _1\"></span>r\u00e1\u0161\u0165<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y k<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>er\u010d<span class=\"_ _1\"></span>n\u00ed<span class=\"_ _1\"></span> ar<span class=\"_ _1\"></span>e\u00e1<span class=\"_ _1\"></span>l a.<span class=\"_ _1\"></span>s.,<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>g <span class=\"_ _2cd\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.1.2023<span class=\"_ _3ca\"> </span>vollkonsolidiert<span class=\"_ _3ca\"> </span>KOPU<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ordb<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>nh<span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Woh<span class=\"_ _1\"></span>nun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>chtu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H,<span class=\"_ _1\"></span> Wi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _23f\"> </span>2023<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>vollkonsolidiert<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>HU <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H, W<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _63\"> </span>2023<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.11.202<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>vollkonsolidiert<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>IT <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>Dig<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>al S<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H,<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _117\"> </span>2022<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.1.2023<span class=\"_ _3ca\"> </span>vollkonsolidiert<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>ZP<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>s. <span class=\"_ _1\"></span>r. o<span class=\"_ _1\"></span>.,<span class=\"_ _1\"></span> Br<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>tisl<span class=\"_ _1\"></span>av<span class=\"_ _1\"></span>a <span class=\"_ _1e3\"> </span>2020<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.1.2023<span class=\"_ _3ca\"> </span>vollkonsolidiert<span class=\"_ _3ca\"> </span>Woh<span class=\"_ _1\"></span>nqu<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>er 1<span class=\"_ _1\"></span>1b <span class=\"_ _1\"></span>Im<span class=\"_ _1\"></span>mob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span>, W<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _1c0\"> </span>202<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>vollkonsolidiert<span class=\"_ _3ca\"> </span>Woh<span class=\"_ _1\"></span>nqu<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>er 1<span class=\"_ _1\"></span>2b <span class=\"_ _1\"></span>Im<span class=\"_ _1\"></span>mob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span>, W<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _1c0\"> </span>202<span class=\"_ _1\"></span>1<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>vollkonsolidiert<span class=\"_ _3ca\"> </span>*Sofern wesentlich<span class=\"_ _a\"></span>e Firmenwerte entstanden sind, wer<span class=\"_ _d\"></span>den diese unter der Anhangan<span class=\"_ _d\"></span>gabe 3. Gesch\u00e4fts- oder Fi<span class=\"_ _d\"></span>rmenwerte angegeben.<span class=\"_ _3ca\"> </span>Erworbe<span class=\"_ _1\"></span>ne, aber noc<span class=\"_ _1\"></span>h nicht ko<span class=\"_ _1\"></span>nsolidierte<span class=\"_ _1\"></span> Unte<span class=\"_ _1\"></span>rnehmen<span class=\"_ _1\"></span> <span class=\"_ _36d\"> </span><span class=\"fs7\">Erworbene Ante<span class=\"_ _1\"></span>ile<span class=\"_ _3ca\"> </span></span>in %<span class=\"_ _3ca\"> </span>AEG<span class=\"_ _1\"></span>ON <span class=\"_ _1\"></span>SER<span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>SP<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>OGRAN<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>CZO<span class=\"_ _1\"></span>N\u0104 <span class=\"_ _1\"></span>OD<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>OWIE<span class=\"_ _1\"></span>DZ<span class=\"_ _1\"></span>IAL<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>O\u015aCI\u0104<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>Wa<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>chau<span class=\"_ _1\"></span> <span class=\"_ _36e\"> </span>100,00<span class=\"_ _3ca\"> </span>AEG<span class=\"_ _1\"></span>ON T<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>WAR<span class=\"_ _1\"></span>ZY<span class=\"_ _1\"></span>STW<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span> UB<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>ZPIE<span class=\"_ _1\"></span>CZ<span class=\"_ _1\"></span>E\u0143 <span class=\"_ _1\"></span>NA <span class=\"_ _1\"></span>\u017bY<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>IE <span class=\"_ _1\"></span>SP<span class=\"_ _1\"></span>\u00d3\u0141KA <span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>KCY<span class=\"_ _1\"></span>JNA<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>Wa<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>chau<span class=\"_ _1\"></span> <span class=\"_ _98\"> </span>100,00<span class=\"_ _3ca\"> </span>CARPA<span class=\"_ _3\"></span>THIA<span class=\"_ _1\"></span> PE<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>SII-<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>OCIET<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>TE <span class=\"_ _1\"></span>DE<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>DMI<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>STRA<span class=\"_ _1\"></span>RE<span class=\"_ _1\"></span> A <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span>DUR<span class=\"_ _1\"></span>IL<span class=\"_ _1\"></span>OR <span class=\"_ _1\"></span>DE <span class=\"_ _1\"></span>PEN<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>I P<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>VA<span class=\"_ _1\"></span>TE S<span class=\"_ _1\"></span>.A<span class=\"_ _1\"></span>., <span class=\"_ _1\"></span>Fl<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rest<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _59\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>PRO<span class=\"_ _1\"></span>FIT<span class=\"_ _1\"></span>OW<span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>SP<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>KCY<span class=\"_ _1\"></span>JNA<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>Wa<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>chau<span class=\"_ _1\"></span> <span class=\"_ _31f\"> </span>100,00<span class=\"_ _3ca\"> </span>VIEN<span class=\"_ _1\"></span>NA<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>OWS<span class=\"_ _1\"></span>ZE<span class=\"_ _1\"></span>CH<span class=\"_ _1\"></span>NE <span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>OWAR<span class=\"_ _1\"></span>ZY<span class=\"_ _1\"></span>STW<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span> EMER<span class=\"_ _3\"></span>YTA<span class=\"_ _1\"></span>LNE<span class=\"_ _1\"></span> SP<span class=\"_ _1\"></span>\u00d3\u0141K<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> AK<span class=\"_ _1\"></span>CY<span class=\"_ _1\"></span>JNA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>VIENN<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> IN<span class=\"_ _1\"></span>SURA<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span> GR<span class=\"_ _1\"></span>OUP<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>Wa<span class=\"_ _1\"></span>rsc<span class=\"_ _1\"></span>hau<span class=\"_ _1\"></span> <span class=\"_ _d3\"> </span>100,00<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Po<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>d/R<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> Ho<span class=\"_ _1\"></span>ldi<span class=\"_ _1\"></span>ng B<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>V.,<span class=\"_ _1\"></span> Am<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>dam<span class=\"_ _1\"></span> <span class=\"_ _36f\"> </span>100,00<span class=\"_ _3ca\"> </span>F\u00fcr <span class=\"_ _a\"></span>die i<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>T<span class=\"_ _4\"></span>abelle <span class=\"_ _a\"></span>angef\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Gesellsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>afte<span class=\"_ _a\"></span>n lage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zum <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>ilan<span class=\"_ _d\"></span>zsticht<span class=\"_ _d\"></span>ag <span class=\"_ _a\"></span>zwar <span class=\"_ _a\"></span>die b<span class=\"_ _a\"></span>eh\u00f6rdli<span class=\"_ _a\"></span>chen Cl<span class=\"_ _a\"></span>osings, <span class=\"_ _a\"></span>aber <span class=\"_ _a\"></span>noch<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>icht<span class=\"_ _a\"></span> s\u00e4mtlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>au<span class=\"_ _1\"></span>fsi<span class=\"_ _d\"></span>chts<span class=\"_ _a\"></span>rechtli<span class=\"_ _a\"></span>che <span class=\"_ _e\"></span>Genehmig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Fusio<span class=\"_ _a\"></span>nen <span class=\"_ _e\"></span>in <span class=\"_ _3\"></span>Polen <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>Portfoliotra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sfe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>Rum\u00e4<span class=\"_ _d\"></span>nien <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>or<span class=\"_ _4\"></span>. <span class=\"_ _e\"></span>Im vorliegen<span class=\"_ _a\"></span>den Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nberic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bli<span class=\"_ _d\"></span>eb di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>soli<span class=\"_ _a\"></span>dierun<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>dieser <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>orwiege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>aus Materiali<span class=\"_ _d\"></span>t\u00e4tsgr<span class=\"_ _a\"></span>\u00fcnden. 21.2.<span class=\"ff5b\"> </span>\u00c4n<span class=\"_ _d\"></span>derung<span class=\"_ _d\"></span> von V<span class=\"_ _a\"></span>erm\u00f6gen und S<span class=\"_ _a\"></span>chulden aufgrun<span class=\"_ _d\"></span>d der <span class=\"_ _a\"></span>Ver<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>nderu<span class=\"_ _a\"></span>ngen des Konso<span class=\"_ _a\"></span>lidierungskreis<span class=\"_ _d\"></span>es Eine <span class=\"_ _3\"></span>Aufn<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hme <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>erstko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>soli<span class=\"_ _a\"></span>dierten <span class=\"_ _3\"></span>Gesellsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>w\u00fcrd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bei <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irken<span class=\"_ _a\"></span>der <span class=\"_ _3\"></span>Aufnahme <span class=\"_ _1\"></span>zum <span class=\"_ _3\"></span>1. J\u00e4n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er 20<span class=\"_ _d\"></span>23 <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>keiner<span class=\"_ _3ca\"> </span>wesentl<span class=\"_ _d\"></span>ichen <span class=\"_ _3\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>erung <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Bilanzposte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f\u00fchr<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>Die <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>wirkende <span class=\"_ _3\"></span>A<span class=\"_ _d\"></span>ufnahme <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>erstko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>soli<span class=\"_ _a\"></span>dierten <span class=\"_ _3\"></span>Ges<span class=\"_ _a\"></span>ellsc<span class=\"_ _a\"></span>hafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zum<span class=\"_ _3ca\"> </span>1. J<span class=\"_ _a\"></span>\u00e4nner 202<span class=\"_ _a\"></span>3 <span class=\"_ _1\"></span>w\u00fcr<span class=\"_ _a\"></span>de das <span class=\"_ _1\"></span>Kon<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ernerge<span class=\"_ _a\"></span>bn<span class=\"_ _1\"></span>is vor <span class=\"_ _1\"></span>Steuern <span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>d <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>beherrs<span class=\"_ _a\"></span>chenden Anteilen <span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>0,03<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%<span class=\"_ _1\"></span> reduzier<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>(oh<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3ca\"> </span></span></span>Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>etwaiger Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sol<span class=\"_ _d\"></span>idier<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsef<span class=\"_ _a\"></span>fekte).<span class=\"_ _3ca\"> </span>Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>e \u00c4nderung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n im Ko<span class=\"_ _a\"></span>nsolidier<span class=\"_ _a\"></span>ungskr<span class=\"_ _d\"></span>eis h<span class=\"_ _d\"></span>at sic<span class=\"_ _d\"></span>h der <span class=\"_ _d\"></span>Perso<span class=\"_ _d\"></span>nalstand <span class=\"_ _d\"></span>um z<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>i Pe<span class=\"_ _a\"></span>rsonen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t.<span class=\"_ _3ca\"> </span>Bilanz<span class=\"_ _1\"></span> <span class=\"_ _370\"> </span><span class=\"fs7\">Zug\u00e4nge<span class=\"_ _3ca\"> </span></span>Abg\u00e4nge<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>gsm<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>tel<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Zah<span class=\"_ _1\"></span>lun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l\u00e4<span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _260\"> </span>9.1<span class=\"_ _1\"></span>18<span class=\"_ _3ca\"> </span>220<span class=\"_ _3ca\"> </span>Ford<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _371\"> </span>962<span class=\"_ _3ca\"> </span>3<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rer<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>san<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _264\"> </span>1<span class=\"_ _1\"></span>40<span class=\"_ _3ca\"> </span>958<span class=\"_ _3ca\"> </span>In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>tei<span class=\"_ _1\"></span>lig<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f6\"> </span>0<span class=\"_ _3ca\"> </span>99.836<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>ach<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _372\"> </span>41.474<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>\u00dcbr<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>kti<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span> <span class=\"_ _373\"> </span>399<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>iten<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>e Z<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rpf<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>htun<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _b7\"> </span>779<span class=\"_ _3ca\"> </span>33<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rsc<span class=\"_ _1\"></span>hul<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _229\"> </span>30<span class=\"_ _3ca\"> </span>158<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>indl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>chk<span class=\"_ _1\"></span>eite<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _374\"> </span>4.585<span class=\"_ _3ca\"> </span>21.760<span class=\"_ _3ca\"> </span>Late<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rsc<span class=\"_ _1\"></span>hul<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _375\"> </span>621<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>Die i<span class=\"_ _d\"></span>n der<span class=\"_ _1\"></span> obi<span class=\"_ _d\"></span>gen T<span class=\"_ _5b\"></span>abelle ang<span class=\"_ _a\"></span>ef\u00fchrten W<span class=\"_ _a\"></span>erte beru<span class=\"_ _d\"></span>hen auf de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> tats\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n Zeitpunk<span class=\"_ _a\"></span>ten der Erst- b<span class=\"_ _a\"></span>zw<span class=\"_ _a\"></span>. Endkonsol<span class=\"_ _d\"></span>idie<span class=\"_ _a\"></span>rung, wie sie im<span class=\"_ _a\"></span> Kapitel 21.1<span class=\"_ _d\"></span>. <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r\u00e4nderunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> des <span class=\"_ _a\"></span>Kon<span class=\"_ _1\"></span>sol<span class=\"_ _a\"></span>idier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngskr<span class=\"_ _a\"></span>eises ab Seit<span class=\"_ _a\"></span>e 131 a<span class=\"_ _d\"></span>ngegeb<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>Beitrag zum<span class=\"_ _1\"></span> Ergeb<span class=\"_ _1\"></span>nis vor Ste<span class=\"_ _1\"></span>uern im <span class=\"_ _1\"></span>Berichtsjah<span class=\"_ _1\"></span>r <span class=\"_ _a7\"> </span><span class=\"fs7\">Zu<span class=\"_ _a\"></span>g\u00e4<span class=\"_ _1\"></span>nge<span class=\"_ _3ca\"> </span></span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Ges<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>tkap<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>alv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ranl<span class=\"_ _1\"></span>agu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>ergeb<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _28c\"> </span>266<span class=\"_ _3ca\"> </span>Kap<span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>eran<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>serg<span class=\"_ _1\"></span>ebn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _341\"> </span>177<span class=\"_ _3ca\"> </span>Ert<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwe<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> Al<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Finan<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>ehal<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span> <span class=\"_ _e7\"> </span>89<span class=\"_ _3ca\"> </span>Fin<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>erge<span class=\"_ _1\"></span>bn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _2e4\"> </span>-751<span class=\"_ _3ca\"> </span>And<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Au<span class=\"_ _1\"></span>fwen<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _267\"> </span>48<span class=\"_ _3ca\"> </span>Ergebnis vor S<span class=\"_ _1\"></span>teuern<span class=\"_ _1\"></span> <span class=\"_ _298\"> </span>-4<span class=\"_ _1\"></span>37<span class=\"_ _3ca\"> </span>21.3.<span class=\"ff5b\"> </span>V<span class=\"_ _a\"></span>er\u00e4nderung wesent<span class=\"_ _a\"></span>lic<span class=\"_ _1\"></span>her <span class=\"_ _a\"></span>Anteile and<span class=\"_ _d\"></span>erer Gesell<span class=\"_ _a\"></span>sc<span class=\"_ _1\"></span>hafter<span class=\"_ _a\"></span> Ver\u00e4nder<span class=\"_ _1\"></span>ung wesent<span class=\"_ _1\"></span>licher n<span class=\"_ _1\"></span>icht beher<span class=\"_ _1\"></span>rschende<span class=\"_ _1\"></span>r Anteile<span class=\"_ _1\"></span> <span class=\"_ _117\"> </span><span class=\"fs7\">Zeitpunkt de<span class=\"_ _1\"></span>r </span>Ver\u00e4nderun<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span>Ver\u00e4nderun<span class=\"_ _1\"></span>g Kapit<span class=\"_ _1\"></span>alanteil<span class=\"_ _3ca\"> </span>Ver\u00e4nderun<span class=\"_ _1\"></span>g der nicht<span class=\"_ _1\"></span> beherrsche<span class=\"_ _1\"></span>nden Anteile<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Alf<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>izt<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>\u00edt<span class=\"_ _1\"></span>\u00f3 Z<span class=\"_ _1\"></span>rt.<span class=\"_ _1\"></span>, B<span class=\"_ _1\"></span>uda<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span> <span class=\"_ _86\"> </span>21.11.2023<span class=\"_ _3ca\"> </span>35,00<span class=\"_ _3ca\"> </span>-56.515<span class=\"_ _3ca\"> </span>Pa<span class=\"_ _1\"></span>lais<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H, W<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1e3\"> </span>7.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>42,47<span class=\"_ _3ca\"> </span>-13.618<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>\"L<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>veOn\"<span class=\"_ _1\"></span>, R<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2dc\"> </span>4.10.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>30,00<span class=\"_ _3ca\"> </span>-4.820<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>ive<span class=\"_ _1\"></span>On<span class=\"_ _1\"></span> Te<span class=\"_ _1\"></span>rbat<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>, R<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _326\"> </span>4.10.2023<span class=\"_ _3ca\"> </span>30,00<span class=\"_ _3ca\"> </span>-1.266<span class=\"_ _3ca\"> </span>UAB<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ive<span class=\"_ _1\"></span>On <span class=\"_ _1\"></span>Lin<span class=\"_ _1\"></span>km<span class=\"_ _1\"></span>enu<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>Viln<span class=\"_ _1\"></span>iu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _376\"> </span>4.10.202<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>30,00<span class=\"_ _3ca\"> </span>-1.019<span class=\"_ _3ca\"> </span>UNI<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span> Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup B<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>s\u00ed<span class=\"_ _1\"></span>t\u00f3 Z<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>t., B<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _161\"> </span>21.11.202<span class=\"_ _1\"></span>3<span class=\"_ _3ca\"> </span>34,53<span class=\"_ _3ca\"> </span>-21.048<span class=\"_ _3ca\"> </span>VIG B<span class=\"_ _3\"></span>efe<span class=\"_ _1\"></span>ktet<span class=\"_ _1\"></span>\u00e9s<span class=\"_ _1\"></span>i A<span class=\"_ _1\"></span>lap<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>ze<span class=\"_ _1\"></span>l\u0151 M<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>ya<span class=\"_ _1\"></span>ror<span class=\"_ _1\"></span>sz\u00e1<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>Z\u00e1<span class=\"_ _1\"></span>rtk<span class=\"_ _1\"></span>\u00f6r\u0171<span class=\"_ _1\"></span>en M<span class=\"_ _1\"></span>\u0171<span class=\"_ _1\"></span>k\u00f6<span class=\"_ _1\"></span>d\u0151<span class=\"_ _1\"></span> R\u00e9<span class=\"_ _1\"></span>sz<span class=\"_ _1\"></span>v\u00e9n<span class=\"_ _1\"></span>yt\u00e1<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>as\u00e1g<span class=\"_ _1\"></span>, B<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>dap<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span> <span class=\"_ _45\"> </span>21.11.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>35,00<span class=\"_ _3ca\"> </span>-7.586<span class=\"_ _3ca\"> </span>VIG M<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>orsz<span class=\"_ _1\"></span>\u00e1g B<span class=\"_ _3\"></span>efe<span class=\"_ _1\"></span>kte<span class=\"_ _1\"></span>t\u00e9<span class=\"_ _1\"></span>si Z<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>rtk<span class=\"_ _1\"></span>\u00f6r\u0171en<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>\u0171<span class=\"_ _1\"></span>k\u00f6d<span class=\"_ _1\"></span>\u0151 R<span class=\"_ _1\"></span>\u00e9sz<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>\u00e9nt<span class=\"_ _1\"></span>\u00e1rs<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>\u00e1g,<span class=\"_ _1\"></span> Bu<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>apes<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _131\"> </span>21.11.2<span class=\"_ _1\"></span>023<span class=\"_ _3ca\"> </span>35,00<span class=\"_ _3ca\"> </span>-1.610<span class=\"_ _3ca\"> </span>I<span class=\"_ _3ca\"> </span>m <span class=\"_ _f\"> </span>Nove<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>ber <span class=\"_ _11\"> </span>2023 <span class=\"_ _f\"> </span>wurd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>An<span class=\"_ _1\"></span>tei<span class=\"_ _d\"></span>le <span class=\"_ _11\"> </span>a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>den <span class=\"_ _f\"></span>ungarisch<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Gesells<span class=\"_ _d\"></span>chaften <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>55<span class=\"fsb\"> <span class=\"_ _d\"></span><span class=\"fsa\">% <span class=\"_ _f\"> </span>au<span class=\"_ _1\"></span>f <span class=\"_ _f\"> </span>90<span class=\"fsb\"> </span>% <span class=\"_ _f\"> </span>erh\u00f6ht. <span class=\"_ _11\"> </span>Co<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>vi<span class=\"_ _d\"></span>nus <span class=\"_ _f\"> </span>h\u00e4lt </span></span>weiterhin 10<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%. \u00dcber d<span class=\"_ _a\"></span>en Kaufpr<span class=\"_ _a\"></span>eis wurd<span class=\"_ _a\"></span>e Stills<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>igen <span class=\"_ _a\"></span>verei<span class=\"_ _d\"></span>nbart.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "22.<span class=\"_ _7\"> </span>V<span class=\"_ _a\"></span>ERBU<span class=\"_ _1\"></span>NDENE UNTER<span class=\"_ _a\"></span>NEHMEN UND BET<span class=\"_ _a\"></span>EILIGUNGEN<span class=\"_ _3ca\"> </span>Anza<span class=\"_ _1\"></span>hl d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r U<span class=\"_ _1\"></span>nternehmen<span class=\"_ _1\"></span> <span class=\"_ _ce\"> </span><span class=\"fs7\">\u00d6sterre<span class=\"_ _1\"></span>ich<span class=\"_ _3ca\"> </span></span>Au\u00dferhalb \u00d6<span class=\"_ _1\"></span>sterre<span class=\"_ _1\"></span>ichs<span class=\"_ _3ca\"> </span>Summe<span class=\"_ _3ca\"> </span>Anz<span class=\"_ _1\"></span>ahl<span class=\"_ _3ca\"> </span>Kon<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>diert<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>nter<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>hme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _377\"> </span>78<span class=\"_ _3ca\"> </span>91<span class=\"_ _3ca\"> </span>169<span class=\"_ _3ca\"> </span>Vol<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>konso<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>e Un<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _378\"> </span>73<span class=\"_ _3ca\"> </span>88<span class=\"_ _3ca\"> </span>161<span class=\"_ _3ca\"> </span>At <span class=\"_ _1\"></span>equ<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y-k<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>lidi<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>te U<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ern<span class=\"_ _1\"></span>eh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _ed\"> </span>5<span class=\"_ _3ca\"> </span>3<span class=\"_ _3ca\"> </span>8<span class=\"_ _3ca\"> </span>Nic<span class=\"_ _1\"></span>ht k<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>die<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>nter<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>hm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f2\"> </span>43<span class=\"_ _3ca\"> </span>96<span class=\"_ _3ca\"> </span>139<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _e3\"> </span>121<span class=\"_ _3ca\"> </span>187<span class=\"_ _3ca\"> </span>308<span class=\"_ _3ca\"> </span>Vollkonsolid<span class=\"_ _1\"></span>ierte <span class=\"_ _1\"></span>Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _7c\"> </span><span class=\"fs7\">Sitzl<span class=\"_ _1\"></span>and <span class=\"_ _1b5\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _9b\"> </span>A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>\"Co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nce<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p\",<span class=\"_ _1\"></span> ADB<span class=\"_ _1\"></span> Litauen <span class=\"_ _1b8\"> </span>Vilnius 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>63.180<span class=\"_ _3ca\"> </span>53.895<span class=\"_ _3ca\"> </span>\"Gr\u00fc<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r B<span class=\"_ _1\"></span>aum<span class=\"_ _1\"></span>\" <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>rri<span class=\"_ _1\"></span>chtu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> Verw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>gsg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>.m<span class=\"_ _1\"></span>.b<span class=\"_ _1\"></span>.H.<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>40.004<span class=\"_ _3ca\"> </span>40.043<span class=\"_ _3ca\"> </span>AB <span class=\"_ _1\"></span>Mod<span class=\"_ _1\"></span>\u0159i<span class=\"_ _1\"></span>ce, <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _20a\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _53\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>9.099<span class=\"_ _3ca\"> </span>9.332<span class=\"_ _3ca\"> </span>Alf<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>izt<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>\u00edt<span class=\"_ _1\"></span>\u00f3 Z<span class=\"_ _1\"></span>rt.<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Un<span class=\"_ _1\"></span>garn <span class=\"_ _13c\"> </span>Budap<span class=\"_ _1\"></span>est<span class=\"_ _a\"></span> <span class=\"_ _1a4\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>102.789<span class=\"_ _3ca\"> </span>100.137<span class=\"_ _3ca\"> </span>Alf<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>VIG <span class=\"_ _1\"></span>P\u00e9n<span class=\"_ _1\"></span>zt<span class=\"_ _1\"></span>\u00e1r<span class=\"_ _1\"></span>szo<span class=\"_ _1\"></span>lg<span class=\"_ _1\"></span>\u00e1lta<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>\u00f3 Zr<span class=\"_ _1\"></span>t.<span class=\"_ _1\"></span> <span class=\"_ _213\"> </span>Ung<span class=\"_ _1\"></span>arn <span class=\"_ _13c\"> </span>Budapest <span class=\"_ _1a1\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.266<span class=\"_ _3ca\"> </span>1.959<span class=\"_ _3ca\"> </span>And<span class=\"_ _1\"></span>\u011bl <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>ves<span class=\"_ _1\"></span>tm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t Pr<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>a s<span class=\"_ _1\"></span>.r<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2b2\"> </span>Prag <span class=\"_ _379\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>26.044<span class=\"_ _3ca\"> </span>25.465<span class=\"_ _3ca\"> </span>Anif<span class=\"_ _1\"></span>-R<span class=\"_ _1\"></span>esi<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>z G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp; <span class=\"_ _1\"></span>Co <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span>\u00d6<span class=\"_ _a\"></span>sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>16.736<span class=\"_ _3ca\"> </span>16.617<span class=\"_ _3ca\"> </span>Asigu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ea R<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>\u00e2ne<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>c\u0103 <span class=\"_ _1\"></span>- A<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>RO<span class=\"_ _1\"></span>M <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p <span class=\"_ _1\"></span>S.A<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> Rum<span class=\"_ _1\"></span>\u00e4nien <span class=\"_ _147\"> </span>Bukarest 99,79<span class=\"_ _3ca\"> </span>99,79<span class=\"_ _3ca\"> </span>81.988<span class=\"_ _3ca\"> </span>79.442<span class=\"_ _3ca\"> </span>ATB<span class=\"_ _1\"></span>IH G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _40\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _af\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>179.157<span class=\"_ _3ca\"> </span>158.521<span class=\"_ _3ca\"> </span>ATR<span class=\"_ _1\"></span>IUM<span class=\"_ _1\"></span> T<span class=\"_ _1\"></span>OW<span class=\"_ _1\"></span>ER S<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>\u00d3\u0141K<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>Z OGRA<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>ZON\u0104<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ODP<span class=\"_ _1\"></span>OWIE<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>ZIA<span class=\"_ _1\"></span>LN<span class=\"_ _1\"></span>OS<span class=\"_ _1\"></span>CI\u0104<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>19.467<span class=\"_ _3ca\"> </span>17.867<span class=\"_ _3ca\"> </span>Atzl<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rga<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e 13<span class=\"_ _1\"></span>-15<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _1f6\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>30<span class=\"_ _3ca\"> </span>39<span class=\"_ _3ca\"> </span>Atzl<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rga<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e 13<span class=\"_ _1\"></span>-15<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> <span class=\"_ _1b0\"> </span>\u00d6<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>terreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _af\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.471<span class=\"_ _3ca\"> </span>10.199<span class=\"_ _3ca\"> </span>AUT<span class=\"_ _1\"></span>ODR<span class=\"_ _1\"></span>OM<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>OSN<span class=\"_ _1\"></span>OV\u00c1<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span> \u010c<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>k\u00e9 <span class=\"_ _1\"></span>L\u00edp<span class=\"_ _1\"></span>y a<span class=\"_ _1\"></span>.s.<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _379\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.570<span class=\"_ _3ca\"> </span>1.563<span class=\"_ _3ca\"> </span>BCR A<span class=\"_ _3\"></span>sigu<span class=\"_ _1\"></span>r\u0103<span class=\"_ _1\"></span>ri d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Vi<span class=\"_ _1\"></span>a\u0163\u0103 <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ienn<span class=\"_ _1\"></span>a I<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ura<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce Gr<span class=\"_ _1\"></span>oup <span class=\"_ _1\"></span>S.A<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> Rum<span class=\"_ _1\"></span>\u00e4nien <span class=\"_ _147\"> </span>Bukarest 93,98<span class=\"_ _3ca\"> </span>93,98<span class=\"_ _3ca\"> </span>47.097<span class=\"_ _3ca\"> </span>51.794<span class=\"_ _3ca\"> </span>Blizz<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rd R<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>. z<span class=\"_ _1\"></span> o<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>5.571<span class=\"_ _3ca\"> </span>3.602<span class=\"_ _3ca\"> </span>Bro<span class=\"_ _1\"></span>ckm<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>nga<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>32 <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>6.032<span class=\"_ _3ca\"> </span>3.559<span class=\"_ _3ca\"> </span>BTA<span class=\"_ _1\"></span> Ba<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>ic <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Comp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y A<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>Lettland <span class=\"_ _1a1\"> </span>Riga <span class=\"_ _c6\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>73.639<span class=\"_ _3ca\"> </span>53.934<span class=\"_ _3ca\"> </span>BULS<span class=\"_ _1\"></span>TR<span class=\"_ _1\"></span>AD <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>FE<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>VIENN<span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>SUR<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span> GROU<span class=\"_ _1\"></span>P <span class=\"_ _1\"></span>JO<span class=\"_ _1\"></span>INT<span class=\"_ _1\"></span> ST<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CK <span class=\"_ _1\"></span>CO<span class=\"_ _1\"></span>MPA<span class=\"_ _1\"></span>NY<span class=\"_ _1\"></span> Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _20d\"> </span>S<span class=\"_ _1\"></span>ofia 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>22.894<span class=\"_ _3ca\"> </span>12.018<span class=\"_ _3ca\"> </span>Busin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>k B<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>nn<span class=\"_ _1\"></span> Ent<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _c0\"> </span>\u00d6sterreich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>34.045<span class=\"_ _3ca\"> </span>33.456<span class=\"_ _3ca\"> </span>CAP<span class=\"_ _1\"></span>IT<span class=\"_ _1\"></span>OL, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>kcio<span class=\"_ _1\"></span>v\u00e1<span class=\"_ _1\"></span> sp<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>lo\u010dn<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>\u0165 <span class=\"_ _147\"> </span>Slow<span class=\"_ _1\"></span>akei <span class=\"_ _95\"> </span>Bratislava <span class=\"_ _2e\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.187<span class=\"_ _3ca\"> </span>1.681<span class=\"_ _3ca\"> </span>Cen<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Poin<span class=\"_ _1\"></span>t I<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce I<span class=\"_ _1\"></span>T-S<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>lut<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H in <span class=\"_ _1\"></span>Liq<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>dati<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>22.182<span class=\"_ _3ca\"> </span>21.634<span class=\"_ _3ca\"> </span>\u010ces<span class=\"_ _1\"></span>k\u00e1<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>odn<span class=\"_ _1\"></span>ika<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>lsk<span class=\"_ _1\"></span>\u00e1 p<span class=\"_ _1\"></span>oji\u0161<span class=\"_ _1\"></span>\u0165<span class=\"_ _1\"></span>ovna<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.,<span class=\"_ _1\"></span> Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2b2\"> </span>Prag 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>131.472<span class=\"_ _3ca\"> </span>108.073<span class=\"_ _3ca\"> </span>Ch<span class=\"_ _1\"></span>r\u00e1\u0161\u0165<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y k<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>er\u010d<span class=\"_ _1\"></span>n\u00ed<span class=\"_ _1\"></span> ar<span class=\"_ _1\"></span>e\u00e1<span class=\"_ _1\"></span>l a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _1ac\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _379\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>97,28<span class=\"_ _3ca\"> </span>2.781<span class=\"_ _3ca\"> </span>Com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>nia d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>r\u0103ri<span class=\"_ _1\"></span> \"D<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span>ARI<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>VIE<span class=\"_ _1\"></span>NNA<span class=\"_ _1\"></span> INSUR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE G<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>OUP\"<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ciet<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e p<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>iun<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> Moldau <span class=\"_ _1b8\"> </span>Chi\u0219in\u0103u 99,99<span class=\"_ _3ca\"> </span>99,99<span class=\"_ _3ca\"> </span>8.323<span class=\"_ _3ca\"> </span>6.251<span class=\"_ _3ca\"> </span>Com<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>a Li<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span> Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup SE<span class=\"_ _1\"></span> Estland<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Tallinn 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>83.678<span class=\"_ _3ca\"> </span>17.151<span class=\"_ _3ca\"> </span>Com<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>a T<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>arzy<span class=\"_ _1\"></span>stw<span class=\"_ _1\"></span>o U<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>pie<span class=\"_ _1\"></span>cze<span class=\"_ _1\"></span>\u0144 N<span class=\"_ _1\"></span>a \u017by<span class=\"_ _1\"></span>cie <span class=\"_ _1\"></span>S.A.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>roup<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 99,97<span class=\"_ _3ca\"> </span>99,97<span class=\"_ _3ca\"> </span>64.152<span class=\"_ _3ca\"> </span>58.860<span class=\"_ _3ca\"> </span>Com<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>a T<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>arzy<span class=\"_ _1\"></span>stw<span class=\"_ _1\"></span>o U<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ez<span class=\"_ _1\"></span>pie<span class=\"_ _1\"></span>cze<span class=\"_ _1\"></span>\u0144 S<span class=\"_ _1\"></span>.A.<span class=\"_ _1\"></span> Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 99,95<span class=\"_ _3ca\"> </span>99,95<span class=\"_ _3ca\"> </span>80.760<span class=\"_ _3ca\"> </span>82.233<span class=\"_ _3ca\"> </span>CP <span class=\"_ _1\"></span>Solu<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>a.s<span class=\"_ _1\"></span>. <span class=\"_ _29c\"> </span>T<span class=\"_ _1\"></span>schechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _1bc\"> </span>Prag<span class=\"_ _1\"></span> <span class=\"_ _379\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>7.528<span class=\"_ _3ca\"> </span>13.514<span class=\"_ _3ca\"> </span>DBL<span class=\"_ _1\"></span>V <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> &amp; <span class=\"_ _1\"></span>Co <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> <span class=\"_ _145\"> </span>\u00d6sterreich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>3.996<span class=\"_ _3ca\"> </span>3.544<span class=\"_ _3ca\"> </span>DBR<span class=\"_ _1\"></span>-Li<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>aft<span class=\"_ _1\"></span>en G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp; <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span> KG<span class=\"_ _1\"></span> <span class=\"_ _19b\"> </span>Deutschlan<span class=\"_ _1\"></span>d <span class=\"_ _37\"> </span>Stuttgart <span class=\"_ _62\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.569<span class=\"_ _3ca\"> </span>9.477<span class=\"_ _3ca\"> </span>Deu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>chm<span class=\"_ _1\"></span>eist<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rpl<span class=\"_ _1\"></span>atz<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span> Ob<span class=\"_ _1\"></span>je<span class=\"_ _1\"></span>ktv<span class=\"_ _1\"></span>erw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.311<span class=\"_ _3ca\"> </span>2.343<span class=\"_ _3ca\"> </span>Vollkonsolid<span class=\"_ _1\"></span>ierte <span class=\"_ _1\"></span>Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _7c\"> </span><span class=\"fs1c\">Sitzl<span class=\"_ _1\"></span>and <span class=\"_ _1b5\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _2e\"> </span>Ant<span class=\"_ _1\"></span>eile 2<span class=\"_ _1\"></span>023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Don<span class=\"_ _1\"></span>au B<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>kerlin<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s-S<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>e Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>107.300<span class=\"_ _3ca\"> </span>101.394<span class=\"_ _3ca\"> </span>DON<span class=\"_ _1\"></span>AU <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ersi<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>erun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> AG<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>Ins<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>125.323<span class=\"_ _3ca\"> </span>111.462<span class=\"_ _3ca\"> </span>DV <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>oh<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _149\"> </span>\u00d6sterreich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>50.986<span class=\"_ _3ca\"> </span>44.200<span class=\"_ _3ca\"> </span>DVIB<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>alph<span class=\"_ _1\"></span>a G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _44\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>18.713<span class=\"_ _3ca\"> </span>18.506<span class=\"_ _3ca\"> </span>DVIB<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _ae\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>106.710<span class=\"_ _3ca\"> </span>101.186<span class=\"_ _3ca\"> </span>EL<span class=\"_ _1\"></span>VP B<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH <span class=\"_ _194\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>63.218<span class=\"_ _3ca\"> </span>23.276<span class=\"_ _3ca\"> </span>EUR<span class=\"_ _1\"></span>OPE<span class=\"_ _1\"></span>UM<span class=\"_ _1\"></span> Bu<span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Cen<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>er s.<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>.o.<span class=\"_ _1\"></span> <span class=\"_ _1b0\"> </span>Slow<span class=\"_ _1\"></span>akei <span class=\"_ _95\"> </span>Bratislava <span class=\"_ _6a\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.262<span class=\"_ _3ca\"> </span>10.301<span class=\"_ _3ca\"> </span>Flor<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>sdo<span class=\"_ _1\"></span>rf<span class=\"_ _1\"></span> am<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>itz<span class=\"_ _1\"></span> 4<span class=\"_ _1\"></span> Imm<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erw<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtun<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>15.533<span class=\"_ _3ca\"> </span>18.819<span class=\"_ _3ca\"> </span>Ges<span class=\"_ _1\"></span>undh<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>tsp<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rk <span class=\"_ _1\"></span>Wi<span class=\"_ _1\"></span>en-<span class=\"_ _1\"></span>Obe<span class=\"_ _1\"></span>rl<span class=\"_ _1\"></span>aa Ges<span class=\"_ _1\"></span>ells<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>haf<span class=\"_ _1\"></span>t m<span class=\"_ _1\"></span>.b<span class=\"_ _1\"></span>.H.<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>28.768<span class=\"_ _3ca\"> </span>29.199<span class=\"_ _3ca\"> </span>GL<span class=\"_ _1\"></span>OBA<span class=\"_ _1\"></span>L A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ISTA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _7b\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _53\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>5.986<span class=\"_ _3ca\"> </span>6.754<span class=\"_ _3ca\"> </span>Han<span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ra\u00df<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>3-5<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>obi<span class=\"_ _1\"></span>lien<span class=\"_ _1\"></span>bes<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>z G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _5a\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>30.768<span class=\"_ _3ca\"> </span>31.121<span class=\"_ _3ca\"> </span>HUN<span class=\"_ _1\"></span> BM<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>l\u00e1to<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ele<span class=\"_ _1\"></span>l\u0151s<span class=\"_ _1\"></span>s\u00e9g<span class=\"_ _1\"></span>\u0171 <span class=\"_ _1\"></span>T\u00e1<span class=\"_ _1\"></span>rsas<span class=\"_ _1\"></span>\u00e1g<span class=\"_ _1\"></span> <span class=\"_ _bf\"> </span>Un<span class=\"_ _1\"></span>garn <span class=\"_ _13c\"> </span>Budap<span class=\"_ _1\"></span>est <span class=\"_ _1a1\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>5.797<span class=\"_ _3ca\"> </span>4.416<span class=\"_ _3ca\"> </span>Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Com<span class=\"_ _1\"></span>pan<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a os<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nj<span class=\"_ _1\"></span>e d.d.<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> Bosnien<span class=\"_ _1\"></span>-Herzegowina <span class=\"_ _1d\"> </span>Sarajevo<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.703<span class=\"_ _3ca\"> </span>9.735<span class=\"_ _3ca\"> </span>INSUR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE <span class=\"_ _1\"></span>ONE<span class=\"_ _1\"></span>-SHA<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>EH<span class=\"_ _1\"></span>OLDE<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span> J<span class=\"_ _1\"></span>OINT<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>ST<span class=\"_ _1\"></span>OCK <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>OMP<span class=\"_ _1\"></span>ANY <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>UL<span class=\"_ _1\"></span>STRA<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span> VIE<span class=\"_ _1\"></span>NNA<span class=\"_ _1\"></span> INSUR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE G<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>OUP <span class=\"_ _1\"></span>EA<span class=\"_ _1\"></span>D Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _20d\"> </span>S<span class=\"_ _1\"></span>ofia 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>92.416<span class=\"_ _3ca\"> </span>70.096<span class=\"_ _3ca\"> </span>Int<span class=\"_ _1\"></span>erR<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>k <span class=\"_ _1\"></span>Leben<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _1\"></span>-AG<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> Deutschland<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>Wiesbaden 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>23.518<span class=\"_ _3ca\"> </span>23.518<span class=\"_ _3ca\"> </span>Int<span class=\"_ _1\"></span>erR<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>k T<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>arz<span class=\"_ _1\"></span>ystw<span class=\"_ _1\"></span>o U<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ezp<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ecze\u0144<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>.A<span class=\"_ _1\"></span>. Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>69.928<span class=\"_ _3ca\"> </span>43.675<span class=\"_ _3ca\"> </span>Int<span class=\"_ _1\"></span>erR<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>k <span class=\"_ _1\"></span>Vers<span class=\"_ _1\"></span>ich<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ungs<span class=\"_ _1\"></span>-A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> Deutschland<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>Wiesbaden 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>64.320<span class=\"_ _3ca\"> </span>53.670<span class=\"_ _3ca\"> </span>INTER<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>IG <span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>ENNA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>INS<span class=\"_ _1\"></span>URA<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE G<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>OU<span class=\"_ _1\"></span>P Sh.A<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> Alban<span class=\"_ _1\"></span>ien <span class=\"_ _45\"> </span>Tirana 89,98<span class=\"_ _3ca\"> </span>89,98<span class=\"_ _3ca\"> </span>8.399<span class=\"_ _3ca\"> </span>7.295<span class=\"_ _3ca\"> </span>Join<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>k Co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>any<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ance<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>omp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y GPI<span class=\"_ _1\"></span> Ho<span class=\"_ _1\"></span>ldi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> Georgien <span class=\"_ _19c\"> </span>Tiflis 90,00<span class=\"_ _3ca\"> </span>90,00<span class=\"_ _3ca\"> </span>15.150<span class=\"_ _3ca\"> </span>20.461<span class=\"_ _3ca\"> </span>Join<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>k Co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>any<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>erna<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>al Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Com<span class=\"_ _1\"></span>pan<span class=\"_ _1\"></span>y IR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>O Georgien <span class=\"_ _19c\"> </span>Tiflis 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>4.334<span class=\"_ _3ca\"> </span>6.249<span class=\"_ _3ca\"> </span>Join<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>St<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>k Ins<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>INN<span class=\"_ _1\"></span>ER-<span class=\"_ _3ca\"> </span>Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> Nordmaz<span class=\"_ _1\"></span>edonien <span class=\"_ _23\"> </span>Skopje<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>6.812<span class=\"_ _3ca\"> </span>7.097<span class=\"_ _3ca\"> </span>Ka<span class=\"_ _1\"></span>iser<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ra\u00df<span class=\"_ _1\"></span>e 11<span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _30\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>3.137<span class=\"_ _3ca\"> </span>2.979<span class=\"_ _3ca\"> </span>K\u00c1L<span class=\"_ _1\"></span>VIN<span class=\"_ _1\"></span> T<span class=\"_ _1\"></span>OWER<span class=\"_ _3\"></span> Ing<span class=\"_ _1\"></span>atl<span class=\"_ _1\"></span>anf<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>jlesz<span class=\"_ _1\"></span>t\u00e9<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span> \u00e9s<span class=\"_ _1\"></span> Ber<span class=\"_ _1\"></span>uh\u00e1<span class=\"_ _1\"></span>z\u00e1<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span> Kor<span class=\"_ _1\"></span>l\u00e1<span class=\"_ _1\"></span>tolt<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ele<span class=\"_ _1\"></span>l\u0151<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>\u00e9g\u0171<span class=\"_ _1\"></span> T\u00e1<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>as\u00e1g<span class=\"_ _1\"></span> Ung<span class=\"_ _1\"></span>arn <span class=\"_ _1b8\"> </span>B<span class=\"_ _1\"></span>udap<span class=\"_ _1\"></span>est<span class=\"_ _d\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.400<span class=\"_ _3ca\"> </span>2.231<span class=\"_ _3ca\"> </span>KAPI<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>OL, <span class=\"_ _1\"></span>a.s<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _129\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Br\u00fc<span class=\"_ _1\"></span>nn <span class=\"_ _239\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.573<span class=\"_ _3ca\"> </span>1.600<span class=\"_ _3ca\"> </span>KKB R<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> Es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>te S<span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span> <span class=\"_ _2eb\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _c6\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>20.280<span class=\"_ _3ca\"> </span>20.766<span class=\"_ _3ca\"> </span>KOM<span class=\"_ _1\"></span>UN\u00c1<span class=\"_ _1\"></span>LNA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pois<span class=\"_ _1\"></span>\u0165<span class=\"_ _1\"></span>ov\u0148<span class=\"_ _1\"></span>a, <span class=\"_ _1\"></span>a.s<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Vien<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> Slowakei <span class=\"_ _95\"> </span>Bratislava<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>57.800<span class=\"_ _3ca\"> </span>52.644<span class=\"_ _3ca\"> </span>KOO<span class=\"_ _1\"></span>PER<span class=\"_ _1\"></span>AT<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>VA p<span class=\"_ _1\"></span>ois<span class=\"_ _1\"></span>\u0165o<span class=\"_ _1\"></span>v\u0148<span class=\"_ _1\"></span>a, a<span class=\"_ _1\"></span>.s.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vienn<span class=\"_ _1\"></span>a Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> Slowakei <span class=\"_ _95\"> </span>Bratislava<span class=\"_ _1\"></span> 98,47<span class=\"_ _3ca\"> </span>98,47<span class=\"_ _3ca\"> </span>407.689<span class=\"_ _3ca\"> </span>231.548<span class=\"_ _3ca\"> </span>Ko<span class=\"_ _1\"></span>oper<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span> po<span class=\"_ _1\"></span>ji<span class=\"_ _1\"></span>\u0161\u0165o<span class=\"_ _1\"></span>vn<span class=\"_ _1\"></span>a, <span class=\"_ _1\"></span>a.s.<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ienn<span class=\"_ _1\"></span>a Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span> Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2b2\"> </span>Prag 97,28<span class=\"_ _3ca\"> </span>97,28<span class=\"_ _3ca\"> </span>679.414<span class=\"_ _3ca\"> </span>596.911<span class=\"_ _3ca\"> </span>KOO<span class=\"_ _1\"></span>PER<span class=\"_ _1\"></span>AT<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>VA, <span class=\"_ _1\"></span>d.<span class=\"_ _1\"></span>s.s<span class=\"_ _1\"></span>., a<span class=\"_ _1\"></span>.s.<span class=\"_ _1\"></span> <span class=\"_ _62\"> </span>Slowakei<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>B<span class=\"_ _1\"></span>ratislava <span class=\"_ _6a\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>14.628<span class=\"_ _3ca\"> </span>13.820<span class=\"_ _3ca\"> </span>KOPU<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>ordb<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>nh<span class=\"_ _1\"></span>of Woh<span class=\"_ _1\"></span>nun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>rich<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>11.807<span class=\"_ _3ca\"> </span>LVP <span class=\"_ _1\"></span>H<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _1b6\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>642.210<span class=\"_ _3ca\"> </span>626.967<span class=\"_ _3ca\"> </span>MAP-<span class=\"_ _1\"></span>WS<span class=\"_ _1\"></span>V B<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>iligu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>mbH<span class=\"_ _1\"></span> <span class=\"_ _219\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>368.527<span class=\"_ _3ca\"> </span>368.793<span class=\"_ _3ca\"> </span>MC <span class=\"_ _1\"></span>EIN<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1a1\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>30.758<span class=\"_ _3ca\"> </span>19.630<span class=\"_ _3ca\"> </span>MH <span class=\"_ _1\"></span>54<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>anl<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1d0\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>26.041<span class=\"_ _3ca\"> </span>25.819<span class=\"_ _3ca\"> </span>NNC<span class=\"_ _1\"></span> REA<span class=\"_ _3\"></span>L EST<span class=\"_ _1\"></span>AT<span class=\"_ _1\"></span>E S<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Z OGRA<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>ZON\u0104<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ODP<span class=\"_ _1\"></span>OWIE<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>ZIA<span class=\"_ _1\"></span>LN<span class=\"_ _1\"></span>O\u015a<span class=\"_ _1\"></span>CI\u0104<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>23.998<span class=\"_ _3ca\"> </span>20.099<span class=\"_ _3ca\"> </span>No<span class=\"_ _1\"></span>rdb<span class=\"_ _1\"></span>ahnh<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>roj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kt EP<span class=\"_ _1\"></span>W8 <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> Co<span class=\"_ _1\"></span> KG<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>23.164<span class=\"_ _3ca\"> </span>19.187<span class=\"_ _3ca\"> </span>Vollkonsolid<span class=\"_ _1\"></span>ierte <span class=\"_ _1\"></span>Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _7c\"> </span><span class=\"fs7\">Sitzl<span class=\"_ _1\"></span>and <span class=\"_ _1b5\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _9b\"> </span>A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>No<span class=\"_ _1\"></span>rdb<span class=\"_ _1\"></span>ahnh<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>roj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kt EP<span class=\"_ _1\"></span>W8 <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>lem<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t\u00e4<span class=\"_ _1\"></span>r Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>34<span class=\"_ _3ca\"> </span>34<span class=\"_ _3ca\"> </span>No<span class=\"_ _1\"></span>rdb<span class=\"_ _1\"></span>ahnh<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>roj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kt Ta<span class=\"_ _1\"></span>bo<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tra\u00df<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>123<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o K<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>27.708<span class=\"_ _3ca\"> </span>21.142<span class=\"_ _3ca\"> </span>No<span class=\"_ _1\"></span>rdb<span class=\"_ _1\"></span>ahnh<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>roj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kt Ta<span class=\"_ _1\"></span>bo<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>tra\u00df<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>123<span class=\"_ _1\"></span> Kom<span class=\"_ _1\"></span>pl<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>\u00e4r G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>35<span class=\"_ _3ca\"> </span>36<span class=\"_ _3ca\"> </span>Nu\u00dfd<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>r St<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>a\u00dfe<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span>0-9<span class=\"_ _1\"></span>2 Proj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>kten<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>klung<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> &amp;<span class=\"_ _1\"></span> Co <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>39.682<span class=\"_ _3ca\"> </span>38.364<span class=\"_ _3ca\"> </span>OMN<span class=\"_ _1\"></span>IA<span class=\"_ _1\"></span>SIG<span class=\"_ _1\"></span> VIE<span class=\"_ _1\"></span>NN<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> IN<span class=\"_ _1\"></span>SURA<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CE<span class=\"_ _1\"></span> GR<span class=\"_ _1\"></span>OU<span class=\"_ _1\"></span>P S.A.<span class=\"_ _1\"></span> Rum<span class=\"_ _1\"></span>\u00e4nien <span class=\"_ _147\"> </span>Bukarest 99,54<span class=\"_ _3ca\"> </span>99,54<span class=\"_ _3ca\"> </span>154.385<span class=\"_ _3ca\"> </span>149.548<span class=\"_ _3ca\"> </span>O\u00dc <span class=\"_ _1\"></span>Liv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>On P<span class=\"_ _1\"></span>ae<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>le <span class=\"_ _14f\"> </span>E<span class=\"_ _1\"></span>stland <span class=\"_ _1b8\"> </span>Tallin<span class=\"_ _1\"></span>n <span class=\"_ _d5\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.280<span class=\"_ _3ca\"> </span>86<span class=\"_ _3ca\"> </span>Pa<span class=\"_ _1\"></span>lais<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span>lung<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>56,55<span class=\"_ _3ca\"> </span>35.663<span class=\"_ _3ca\"> </span>35.859<span class=\"_ _3ca\"> </span>Pas<span class=\"_ _1\"></span>sat <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>eal<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>. z<span class=\"_ _1\"></span> o<span class=\"_ _1\"></span>.o<span class=\"_ _1\"></span>. <span class=\"_ _171\"> </span>Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> <span class=\"_ _199\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>27<span class=\"_ _3ca\"> </span>-1.361<span class=\"_ _3ca\"> </span>Pen<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>on A<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny D<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rie A<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span> <span class=\"_ _37a\"> </span>Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _20d\"> </span>S<span class=\"_ _1\"></span>ofia <span class=\"_ _178\"> </span>82,59<span class=\"_ _3ca\"> </span>82,59<span class=\"_ _3ca\"> </span>39.766<span class=\"_ _3ca\"> </span>32.890<span class=\"_ _3ca\"> </span>PERE<span class=\"_ _1\"></span>CA<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>SP\u00d3<span class=\"_ _1\"></span>\u0141KA<span class=\"_ _1\"></span> Z<span class=\"_ _1\"></span> OGR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>NI<span class=\"_ _1\"></span>CZ<span class=\"_ _1\"></span>ON\u0104 ODP<span class=\"_ _1\"></span>OW<span class=\"_ _1\"></span>IED<span class=\"_ _1\"></span>Z<span class=\"_ _1\"></span>IAL<span class=\"_ _1\"></span>NO\u015a<span class=\"_ _1\"></span>CI\u0104<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>32.375<span class=\"_ _3ca\"> </span>31.881<span class=\"_ _3ca\"> </span>PFG<span class=\"_ _1\"></span> Ho<span class=\"_ _1\"></span>ldi<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _122\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _178\"> </span>89,23<span class=\"_ _3ca\"> </span>89,23<span class=\"_ _3ca\"> </span>71.876<span class=\"_ _3ca\"> </span>77.992<span class=\"_ _3ca\"> </span>PFG<span class=\"_ _1\"></span> Li<span class=\"_ _1\"></span>ege<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>tsb<span class=\"_ _1\"></span>ew<span class=\"_ _1\"></span>irts<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>aftu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H &amp; C<span class=\"_ _1\"></span>o KG<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 92,88<span class=\"_ _3ca\"> </span>92,88<span class=\"_ _3ca\"> </span>12.940<span class=\"_ _3ca\"> </span>12.663<span class=\"_ _3ca\"> </span>Po<span class=\"_ _1\"></span>rzel<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e 4<span class=\"_ _1\"></span> Li<span class=\"_ _1\"></span>ege<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>afts<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erw<span class=\"_ _1\"></span>altu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g Gmb<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o K<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>13.707<span class=\"_ _3ca\"> </span>13.576<span class=\"_ _3ca\"> </span>PRI<span class=\"_ _1\"></span>VATE<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>JOI<span class=\"_ _1\"></span>NT-<span class=\"_ _1\"></span>ST<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CK C<span class=\"_ _1\"></span>OM<span class=\"_ _1\"></span>PANY<span class=\"_ _1\"></span> \"INS<span class=\"_ _1\"></span>UR<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CE <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>OMPA<span class=\"_ _1\"></span>NY<span class=\"_ _1\"></span> \"K<span class=\"_ _1\"></span>NIA<span class=\"_ _1\"></span>Z<span class=\"_ _1\"></span>HA <span class=\"_ _1\"></span>LI<span class=\"_ _1\"></span>FE<span class=\"_ _1\"></span> VIEN<span class=\"_ _1\"></span>NA<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>NSUR<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> GR<span class=\"_ _1\"></span>OU<span class=\"_ _1\"></span>P\"<span class=\"_ _1\"></span> Ukraine<span class=\"_ _1\"></span> <span class=\"_ _13a\"> </span>Kiew 99,81<span class=\"_ _3ca\"> </span>99,81<span class=\"_ _3ca\"> </span>6.515<span class=\"_ _3ca\"> </span>2.922<span class=\"_ _3ca\"> </span>Priv<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>e J<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>int-S<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>ck<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>omp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>y \"<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e Com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny \"<span class=\"_ _1\"></span>US<span class=\"_ _1\"></span>G \"<span class=\"_ _1\"></span> Ukraine<span class=\"_ _1\"></span> <span class=\"_ _13a\"> </span>Kiew 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>14.158<span class=\"_ _3ca\"> </span>16.528<span class=\"_ _3ca\"> </span>PRI<span class=\"_ _1\"></span>VATE<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>JOI<span class=\"_ _1\"></span>NT-<span class=\"_ _1\"></span>ST<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>CK C<span class=\"_ _1\"></span>OM<span class=\"_ _1\"></span>PANY<span class=\"_ _1\"></span> \"UK<span class=\"_ _1\"></span>RAI<span class=\"_ _1\"></span>NIA<span class=\"_ _1\"></span>N <span class=\"_ _1\"></span>INSU<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CE <span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>OMPA<span class=\"_ _1\"></span>NY<span class=\"_ _1\"></span> \"KNI<span class=\"_ _1\"></span>AZ<span class=\"_ _1\"></span>HA<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>IEN<span class=\"_ _1\"></span>NA <span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>SUR<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CE <span class=\"_ _1\"></span>GR<span class=\"_ _1\"></span>OUP\"<span class=\"_ _1\"></span> Ukraine<span class=\"_ _1\"></span> <span class=\"_ _13a\"> </span>Kiew 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.922<span class=\"_ _3ca\"> </span>10.219<span class=\"_ _3ca\"> </span>PRO<span class=\"_ _1\"></span>GRE<span class=\"_ _1\"></span>SS <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>igun<span class=\"_ _1\"></span>gsg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>.m.<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>.H.<span class=\"_ _1\"></span> <span class=\"_ _123\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _178\"> </span>70,00<span class=\"_ _3ca\"> </span>70,00<span class=\"_ _3ca\"> </span>18.813<span class=\"_ _3ca\"> </span>17.769<span class=\"_ _3ca\"> </span>Proj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ktbau<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>esm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _243\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _af\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>24.377<span class=\"_ _3ca\"> </span>14.106<span class=\"_ _3ca\"> </span>Proj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ktbau<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ldi<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>\u00d6<span class=\"_ _a\"></span>sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>25.181<span class=\"_ _3ca\"> </span>14.183<span class=\"_ _3ca\"> </span>Rath<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ra\u00df<span class=\"_ _1\"></span>e 8<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chaft<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>verw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.125<span class=\"_ _3ca\"> </span>1.087<span class=\"_ _3ca\"> </span>Ray<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>igor<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> A.<span class=\"_ _1\"></span>\u015e.<span class=\"_ _1\"></span> <span class=\"_ _32a\"> </span>T\u00fcrkei <span class=\"_ _3b\"> </span>Istan<span class=\"_ _1\"></span>bul <span class=\"_ _71\"> </span>94,96<span class=\"_ _3ca\"> </span>94,96<span class=\"_ _3ca\"> </span>59.722<span class=\"_ _3ca\"> </span>44.622<span class=\"_ _3ca\"> </span>R\u00f6\u00dfl<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>asse B<span class=\"_ _3\"></span>aute<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>rei <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _219\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _af\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>11.885<span class=\"_ _3ca\"> </span>11.841<span class=\"_ _3ca\"> </span>R\u00f6\u00dfl<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>asse B<span class=\"_ _3\"></span>aute<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> Zwe<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _144\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _af\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>30.413<span class=\"_ _3ca\"> </span>30.241<span class=\"_ _3ca\"> </span>S -<span class=\"_ _1\"></span> bud<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>vy, <span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik<span class=\"_ _1\"></span> <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _379\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>3.040<span class=\"_ _3ca\"> </span>3.189<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>ulr<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>21<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>rohau<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Er<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>chtu<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>gs-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> Verm<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>etun<span class=\"_ _1\"></span>gs <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp; <span class=\"_ _1\"></span>Co<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>5.756<span class=\"_ _3ca\"> </span>5.737<span class=\"_ _3ca\"> </span>SECU<span class=\"_ _1\"></span>RIA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>maj<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>kov<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>pr\u00e1<span class=\"_ _1\"></span>vna<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a p<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>ielo<span class=\"_ _1\"></span>v\u00e1 s.r<span class=\"_ _1\"></span>.o.<span class=\"_ _3ca\"> </span>Slowakei <span class=\"_ _95\"> </span>Bratislava<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>7.444<span class=\"_ _3ca\"> </span>7.505<span class=\"_ _3ca\"> </span>Sen<span class=\"_ _1\"></span>ior<span class=\"_ _1\"></span>en R<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span> Fu<span class=\"_ _1\"></span>lt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rerp<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>k Er<span class=\"_ _1\"></span>rich<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>-7.293<span class=\"_ _e0\"> </span><span class=\"fc9\">-6.998<span class=\"_ _3ca\"> </span></span>Sen<span class=\"_ _1\"></span>ior<span class=\"_ _1\"></span>en R<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ldid<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>ark<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>rich<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>rw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien 66,70<span class=\"_ _3ca\"> </span>66,70<span class=\"_ _3ca\"> </span>8.343<span class=\"_ _3ca\"> </span>8.146<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>\u201cA<span class=\"_ _1\"></span>lau<span class=\"_ _1\"></span>ks<span class=\"_ _1\"></span>ta 1<span class=\"_ _1\"></span>3/<span class=\"_ _1\"></span>15\u201d<span class=\"_ _1\"></span> <span class=\"_ _49\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>933<span class=\"_ _3ca\"> </span>937<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>\u201cA<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u0113rij<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> 35<span class=\"_ _1\"></span>\u201d<span class=\"_ _1\"></span> <span class=\"_ _1b6\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.111<span class=\"_ _3ca\"> </span>1.146<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>\u201c\u0122<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tr\u016b<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s 1<span class=\"_ _1\"></span>21\u201d<span class=\"_ _1\"></span> <span class=\"_ _14f\"> </span>Lettland <span class=\"_ _1a1\"> </span>Riga <span class=\"_ _c6\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>3.118<span class=\"_ _3ca\"> </span>3.414<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>\"Gl<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> As<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e B<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tic\"<span class=\"_ _1\"></span> <span class=\"_ _32c\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>Rig<span class=\"_ _1\"></span>a <span class=\"_ _53\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>250<span class=\"_ _3ca\"> </span>287<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>\"L<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>veOn\"<span class=\"_ _1\"></span> <span class=\"_ _1d7\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>70,00<span class=\"_ _3ca\"> </span>27.445<span class=\"_ _3ca\"> </span>26.699<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>\"L<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>veOn<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>tirn<span class=\"_ _1\"></span>u\"<span class=\"_ _1\"></span> <span class=\"_ _20e\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.093<span class=\"_ _3ca\"> </span>1.696<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>ive<span class=\"_ _1\"></span>On<span class=\"_ _1\"></span> Te<span class=\"_ _1\"></span>rbat<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _217\"> </span>Lettland <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>5.017<span class=\"_ _3ca\"> </span>5.191<span class=\"_ _3ca\"> </span>SIA <span class=\"_ _1\"></span>\"U<span class=\"_ _1\"></span>rban<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>e\"<span class=\"_ _1\"></span> <span class=\"_ _1b6\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _53\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>360<span class=\"_ _3ca\"> </span>481<span class=\"_ _3ca\"> </span>SIG<span class=\"_ _1\"></span>MA <span class=\"_ _1\"></span>VI<span class=\"_ _1\"></span>ENNA<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>NSU<span class=\"_ _1\"></span>RA<span class=\"_ _1\"></span>NC<span class=\"_ _1\"></span>E G<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>OUP<span class=\"_ _1\"></span> Shoq<span class=\"_ _1\"></span>\u00eb<span class=\"_ _1\"></span>ri A<span class=\"_ _1\"></span>ks<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nare<span class=\"_ _1\"></span> Alban<span class=\"_ _1\"></span>ien <span class=\"_ _45\"> </span>Tirana 89,05<span class=\"_ _3ca\"> </span>89,05<span class=\"_ _3ca\"> </span>18.095<span class=\"_ _3ca\"> </span>17.077<span class=\"_ _3ca\"> </span>Vollkonsolid<span class=\"_ _1\"></span>ierte <span class=\"_ _1\"></span>Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _7c\"> </span><span class=\"fs7\">Sitzl<span class=\"_ _1\"></span>and <span class=\"_ _1b5\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _2e\"> </span>Ant<span class=\"_ _1\"></span>eile 2<span class=\"_ _1\"></span>023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>SK B<span class=\"_ _1\"></span>M s<span class=\"_ _1\"></span>.r<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>o. <span class=\"_ _b3\"> </span>Slowakei<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>B<span class=\"_ _1\"></span>ratislava <span class=\"_ _6a\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>13.562<span class=\"_ _3ca\"> </span>13.345<span class=\"_ _3ca\"> </span>SMAR<span class=\"_ _1\"></span>DA<span class=\"_ _1\"></span>N 5<span class=\"_ _1\"></span> DE<span class=\"_ _1\"></span>VE<span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>OP<span class=\"_ _1\"></span>MENT<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>.R<span class=\"_ _1\"></span>.L.<span class=\"_ _1\"></span> <span class=\"_ _5d\"> </span>R<span class=\"_ _1\"></span>um\u00e4nien <span class=\"_ _147\"> </span>Bu<span class=\"_ _1\"></span>karest <span class=\"_ _1b8\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.960<span class=\"_ _3ca\"> </span>5.022<span class=\"_ _3ca\"> </span>Sto<span class=\"_ _1\"></span>ck <span class=\"_ _1\"></span>Com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>or I<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce a<span class=\"_ _1\"></span>nd Rein<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce MA<span class=\"_ _1\"></span>KE<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>ONI<span class=\"_ _1\"></span>JA <span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>kopj<span class=\"_ _1\"></span>e -<span class=\"_ _1\"></span> Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> Nordmaz<span class=\"_ _1\"></span>edonien <span class=\"_ _23\"> </span>Skopje<span class=\"_ _1\"></span> 94,50<span class=\"_ _3ca\"> </span>94,36<span class=\"_ _3ca\"> </span>25.410<span class=\"_ _3ca\"> </span>25.898<span class=\"_ _3ca\"> </span>SVZ <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _23e\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>230.374<span class=\"_ _3ca\"> </span>203.598<span class=\"_ _3ca\"> </span>SVZD<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _1aa\"> </span>\u00d6sterreich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>63.227<span class=\"_ _3ca\"> </span>62.031<span class=\"_ _3ca\"> </span>SVZ<span class=\"_ _1\"></span>I G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _37b\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>221.098<span class=\"_ _3ca\"> </span>200.314<span class=\"_ _3ca\"> </span>T 12<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1d7\"> </span>\u00d6sterr<span class=\"_ _d\"></span>eich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>9.256<span class=\"_ _3ca\"> </span>9.179<span class=\"_ _3ca\"> </span>TEC<span class=\"_ _1\"></span>HBA<span class=\"_ _1\"></span>SE<span class=\"_ _1\"></span> Sc<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ence<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>k <span class=\"_ _1\"></span>Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _37c\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>13.993<span class=\"_ _3ca\"> </span>13.649<span class=\"_ _3ca\"> </span>twin<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>cs<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _197\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>3.797<span class=\"_ _3ca\"> </span>3.403<span class=\"_ _3ca\"> </span>UAB<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ive<span class=\"_ _1\"></span>On <span class=\"_ _1\"></span>Lin<span class=\"_ _1\"></span>km<span class=\"_ _1\"></span>enu<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>Litauen <span class=\"_ _1b8\"> </span>Vilniu<span class=\"_ _1\"></span>s <span class=\"_ _71\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>6.446<span class=\"_ _3ca\"> </span>3.660<span class=\"_ _3ca\"> </span>UNI<span class=\"_ _1\"></span>ON<span class=\"_ _1\"></span> Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Insu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup B<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>s\u00ed<span class=\"_ _1\"></span>t\u00f3 Zrt.<span class=\"_ _1\"></span> Ung<span class=\"_ _1\"></span>arn <span class=\"_ _1b8\"> </span>B<span class=\"_ _1\"></span>udap<span class=\"_ _1\"></span>est<span class=\"_ _d\"></span> 98,64<span class=\"_ _3ca\"> </span>98,64<span class=\"_ _3ca\"> </span>28.738<span class=\"_ _3ca\"> </span>36.082<span class=\"_ _3ca\"> </span>Unte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e D<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>aul\u00e4n<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e 40<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> <span class=\"_ _204\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>11.453<span class=\"_ _3ca\"> </span>11.383<span class=\"_ _3ca\"> </span>Vien<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>Ga<span class=\"_ _1\"></span>tve<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>estm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span> O\u00dc<span class=\"_ _1\"></span> <span class=\"_ _3a\"> </span>Estland <span class=\"_ _1b8\"> </span>T<span class=\"_ _1\"></span>allinn <span class=\"_ _71\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>131<span class=\"_ _3ca\"> </span>44<span class=\"_ _3ca\"> </span>Vien<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>Ga<span class=\"_ _1\"></span>tve<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>rop<span class=\"_ _1\"></span>ert<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>SIA<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span>Lettland<span class=\"_ _1\"></span> <span class=\"_ _6a\"> </span>R<span class=\"_ _1\"></span>iga <span class=\"_ _c6\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>1.576<span class=\"_ _3ca\"> </span>1.624<span class=\"_ _3ca\"> </span>Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>e T<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>arzy<span class=\"_ _1\"></span>stw<span class=\"_ _1\"></span>o U<span class=\"_ _1\"></span>bez<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>cze<span class=\"_ _1\"></span>\u0144 n<span class=\"_ _1\"></span>a \u017by<span class=\"_ _1\"></span>cie <span class=\"_ _1\"></span>S.A.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Vi<span class=\"_ _1\"></span>enn<span class=\"_ _1\"></span>a In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>roup<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.608<span class=\"_ _3ca\"> </span>5.971<span class=\"_ _3ca\"> </span>V\u0130EN<span class=\"_ _1\"></span>NA<span class=\"_ _1\"></span>L\u0130<span class=\"_ _1\"></span>FE<span class=\"_ _1\"></span> EME<span class=\"_ _1\"></span>KL<span class=\"_ _1\"></span>\u0130<span class=\"_ _1\"></span>L\u0130K <span class=\"_ _1\"></span>VE <span class=\"_ _1\"></span>HAY<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>T ANO<span class=\"_ _1\"></span>N\u0130M<span class=\"_ _1\"></span> \u015e<span class=\"_ _1\"></span>\u0130RK<span class=\"_ _1\"></span>ET\u0130<span class=\"_ _1\"></span> T\u00fcrkei <span class=\"_ _1f6\"> </span>Istanbul 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>46.117<span class=\"_ _3ca\"> </span>38.063<span class=\"_ _3ca\"> </span>Vienn<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>-L<span class=\"_ _1\"></span>ife <span class=\"_ _1\"></span>Le<span class=\"_ _1\"></span>ben<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>vers<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>G Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> Liechtenstein<span class=\"_ _1\"></span> <span class=\"_ _198\"> </span>Bend<span class=\"_ _1\"></span>ern 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>15.484<span class=\"_ _3ca\"> </span>9.313<span class=\"_ _3ca\"> </span>VIG-A<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>eili<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _19c\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>309.593<span class=\"_ _3ca\"> </span>354.694<span class=\"_ _3ca\"> </span>VIG-<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>Z R<span class=\"_ _1\"></span>eal <span class=\"_ _1\"></span>Est<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _37d\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>147.640<span class=\"_ _3ca\"> </span>147.548<span class=\"_ _3ca\"> </span>V.I.<span class=\"_ _1\"></span>G. <span class=\"_ _1\"></span>ND<span class=\"_ _1\"></span>, a<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>.<span class=\"_ _119\"> </span>Tschechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _1bc\"> </span>Prag <span class=\"_ _53\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>96.211<span class=\"_ _3ca\"> </span>99.386<span class=\"_ _3ca\"> </span>Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>ska<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>\u00f3<span class=\"_ _1\"></span>\u0142ka<span class=\"_ _1\"></span> z org<span class=\"_ _1\"></span>ani<span class=\"_ _1\"></span>cz<span class=\"_ _1\"></span>on\u0105<span class=\"_ _1\"></span> od<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>owi<span class=\"_ _1\"></span>edz<span class=\"_ _1\"></span>ialn<span class=\"_ _1\"></span>o\u015b<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>i\u0105 Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>13.935<span class=\"_ _3ca\"> </span>18.256<span class=\"_ _3ca\"> </span>VIG B<span class=\"_ _3\"></span>efe<span class=\"_ _1\"></span>ktet<span class=\"_ _1\"></span>\u00e9s<span class=\"_ _1\"></span>i A<span class=\"_ _1\"></span>lap<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>ze<span class=\"_ _1\"></span>l\u0151 M<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>ya<span class=\"_ _1\"></span>ror<span class=\"_ _1\"></span>sz\u00e1<span class=\"_ _1\"></span>g Z\u00e1r<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>k\u00f6r\u0171<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>M\u0171<span class=\"_ _1\"></span>k\u00f6d<span class=\"_ _1\"></span>\u0151 R<span class=\"_ _1\"></span>\u00e9s<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>v\u00e9ny<span class=\"_ _1\"></span>t\u00e1<span class=\"_ _1\"></span>rsas<span class=\"_ _1\"></span>\u00e1g<span class=\"_ _1\"></span> Ung<span class=\"_ _1\"></span>arn <span class=\"_ _1b8\"> </span>B<span class=\"_ _1\"></span>udap<span class=\"_ _1\"></span>est<span class=\"_ _d\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>13.940<span class=\"_ _3ca\"> </span>8.415<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>FU<span class=\"_ _1\"></span>ND<span class=\"_ _1\"></span>, a.<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>Tschechische Rep<span class=\"_ _1\"></span>ublik <span class=\"_ _2b2\"> </span>Prag <span class=\"_ _379\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>273.607<span class=\"_ _3ca\"> </span>276.262<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Ho<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>s.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _41\"> </span>Slowakei <span class=\"_ _95\"> </span>Bratislava <span class=\"_ _6a\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>21.990<span class=\"_ _3ca\"> </span>21.905<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>HU <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _129\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>99.800<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>IT <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>Dig<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>al S<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1dd\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>6.916<span class=\"_ _3ca\"> </span>VIG M<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>orsz<span class=\"_ _1\"></span>\u00e1g B<span class=\"_ _3\"></span>efe<span class=\"_ _1\"></span>kte<span class=\"_ _1\"></span>t\u00e9<span class=\"_ _1\"></span>si Z<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>rtk<span class=\"_ _1\"></span>\u00f6r\u0171en<span class=\"_ _1\"></span> M\u0171k<span class=\"_ _1\"></span>\u00f6d<span class=\"_ _1\"></span>\u0151 R<span class=\"_ _1\"></span>\u00e9sz<span class=\"_ _1\"></span>v\u00e9n<span class=\"_ _1\"></span>t\u00e1<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>as\u00e1g<span class=\"_ _1\"></span> Ung<span class=\"_ _1\"></span>arn <span class=\"_ _1b8\"> </span>B<span class=\"_ _1\"></span>udap<span class=\"_ _1\"></span>est<span class=\"_ _d\"></span> 90,00<span class=\"_ _3ca\"> </span>55,00<span class=\"_ _3ca\"> </span>728.742<span class=\"_ _3ca\"> </span>197.606<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Of<span class=\"_ _1\"></span>fic<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>.r.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> <span class=\"_ _353\"> </span>Slow<span class=\"_ _1\"></span>akei <span class=\"_ _95\"> </span>Bratislava <span class=\"_ _2e\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.950<span class=\"_ _3ca\"> </span>15.945<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>Pr<span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>erti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> Bu<span class=\"_ _1\"></span>lg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ia A<span class=\"_ _1\"></span>D <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> Liq<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ation<span class=\"_ _1\"></span> <span class=\"_ _37e\"> </span>Bulg<span class=\"_ _1\"></span>arien <span class=\"_ _20d\"> </span>S<span class=\"_ _1\"></span>ofia <span class=\"_ _178\"> </span>9<span class=\"_ _1\"></span>9,97<span class=\"_ _3ca\"> </span>99,97<span class=\"_ _3ca\"> </span>948<span class=\"_ _3ca\"> </span>1.084<span class=\"_ _3ca\"> </span>VIG R<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>aj<span class=\"_ _1\"></span>i\u0161\u0165o<span class=\"_ _1\"></span>vn<span class=\"_ _1\"></span>a, a<span class=\"_ _1\"></span>.s<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _379\"> </span>T<span class=\"_ _1\"></span>schechische Repub<span class=\"_ _1\"></span>lik <span class=\"_ _1bc\"> </span>P<span class=\"_ _1\"></span>rag <span class=\"_ _379\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>294.932<span class=\"_ _3ca\"> </span>140.255<span class=\"_ _3ca\"> </span>VIG R<span class=\"_ _1\"></span>EA<span class=\"_ _1\"></span>L <span class=\"_ _1\"></span>EST<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>TE <span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>OO <span class=\"_ _af\"> </span>Serbien <span class=\"_ _13a\"> </span>B<span class=\"_ _1\"></span>elgrad <span class=\"_ _1f6\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.205<span class=\"_ _3ca\"> </span>10.672<span class=\"_ _3ca\"> </span>VIG T<span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>rk<span class=\"_ _1\"></span>iye<span class=\"_ _1\"></span> H<span class=\"_ _1\"></span>oldin<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> B.<span class=\"_ _1\"></span>V.<span class=\"_ _1\"></span> <span class=\"_ _352\"> </span>Niederlande<span class=\"_ _1\"></span> <span class=\"_ _1dd\"> </span>A<span class=\"_ _1\"></span>msterdam <span class=\"_ _147\"> </span>100<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>32.288<span class=\"_ _3ca\"> </span>32.288<span class=\"_ _3ca\"> </span>VIG <span class=\"_ _1\"></span>ZP<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>s. <span class=\"_ _1\"></span>r. o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _111\"> </span>Slow<span class=\"_ _1\"></span>akei <span class=\"_ _95\"> </span>Bratislava <span class=\"_ _2e\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>99,22<span class=\"_ _3ca\"> </span>21.228<span class=\"_ _3ca\"> </span>VIVE<span class=\"_ _1\"></span>CA<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ilig<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>36.649<span class=\"_ _3ca\"> </span>31.175<span class=\"_ _3ca\"> </span>WGP<span class=\"_ _1\"></span>V <span class=\"_ _1\"></span>Hol<span class=\"_ _1\"></span>din<span class=\"_ _1\"></span>g G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H <span class=\"_ _20c\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>1<span class=\"_ _1\"></span>00,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>106.537<span class=\"_ _3ca\"> </span>105.287<span class=\"_ _3ca\"> </span>WIBG<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Hold<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Co KG<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>\u00d6<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>terreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _31\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>80.193<span class=\"_ _3ca\"> </span>80.258<span class=\"_ _3ca\"> </span>WIBG<span class=\"_ _1\"></span> P<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oje<span class=\"_ _1\"></span>kten<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>klun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> Co <span class=\"_ _1\"></span>KG<span class=\"_ _1\"></span> <span class=\"_ _10d\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _37f\"> </span>Wien<span class=\"_ _1\"></span> <span class=\"_ _2da\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>80.557<span class=\"_ _3ca\"> </span>80.191<span class=\"_ _3ca\"> </span>Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Osig<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ranj<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce Gr<span class=\"_ _1\"></span>oup <span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span> Bosnien<span class=\"_ _1\"></span>-Herzegowina <span class=\"_ _1d\"> </span>Ban<span class=\"_ _1\"></span>ja Luka 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>9.055<span class=\"_ _3ca\"> </span>8.898<span class=\"_ _3ca\"> </span>Wi<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span> o<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>je V<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>a In<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>roup<span class=\"_ _1\"></span> dio<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>\u010dko d<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>\u0161t<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>a os<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Kroatien<span class=\"_ _1\"></span> <span class=\"_ _9b\"> </span>Zagreb<span class=\"_ _1\"></span> 97,82<span class=\"_ _3ca\"> </span>97,82<span class=\"_ _3ca\"> </span>68.322<span class=\"_ _3ca\"> </span>39.009<span class=\"_ _3ca\"> </span>WIE<span class=\"_ _1\"></span>NER<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>E <span class=\"_ _1\"></span>ak<span class=\"_ _1\"></span>cion<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ko d<span class=\"_ _1\"></span>ru\u0161<span class=\"_ _1\"></span>tv<span class=\"_ _1\"></span>o z<span class=\"_ _1\"></span>a reos<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>anj<span class=\"_ _1\"></span>e Serbien <span class=\"_ _13a\"> </span>Belg<span class=\"_ _1\"></span>rad 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>8.640<span class=\"_ _3ca\"> </span>7.305<span class=\"_ _3ca\"> </span>WIE<span class=\"_ _1\"></span>NER<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>T\u00c4D<span class=\"_ _1\"></span>TIS<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>HE<span class=\"_ _1\"></span> OSI<span class=\"_ _1\"></span>GUR<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>JE<span class=\"_ _1\"></span> ak<span class=\"_ _1\"></span>cion<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ko d<span class=\"_ _1\"></span>rus<span class=\"_ _1\"></span>tvo <span class=\"_ _1\"></span>za<span class=\"_ _1\"></span> o<span class=\"_ _1\"></span>sig<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>je Serbien <span class=\"_ _13a\"> </span>Belg<span class=\"_ _1\"></span>rad 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>43.591<span class=\"_ _3ca\"> </span>39.289<span class=\"_ _3ca\"> </span>WIE<span class=\"_ _1\"></span>NER<span class=\"_ _1\"></span> S<span class=\"_ _1\"></span>T\u00c4D<span class=\"_ _1\"></span>TIS<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>HE<span class=\"_ _1\"></span> VER<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>ICHER<span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>NG <span class=\"_ _1\"></span>AG<span class=\"_ _1\"></span> Vienn<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien 97,75<span class=\"_ _3ca\"> </span>97,75<span class=\"_ _3ca\"> </span>670.369<span class=\"_ _3ca\"> </span>633.264<span class=\"_ _3ca\"> </span>Vollkonsolid<span class=\"_ _1\"></span>ierte <span class=\"_ _1\"></span>Unternehme<span class=\"_ _1\"></span>n <span class=\"_ _7c\"> </span><span class=\"fs7\">Sitzl<span class=\"_ _1\"></span>and <span class=\"_ _1b5\"> </span>S<span class=\"_ _1\"></span>itz <span class=\"_ _9b\"> </span>A<span class=\"_ _1\"></span>nteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span>1<span class=\"_ _3ca\"> </span>Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span>1<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span>2<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in %<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>WIE<span class=\"_ _1\"></span>NER<span class=\"_ _1\"></span> T<span class=\"_ _1\"></span>OWA<span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>ZYS<span class=\"_ _1\"></span>TW<span class=\"_ _1\"></span>O U<span class=\"_ _1\"></span>BE<span class=\"_ _1\"></span>ZP<span class=\"_ _1\"></span>IECZ<span class=\"_ _1\"></span>E\u0143 SP<span class=\"_ _1\"></span>\u00d3\u0141KA<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>K<span class=\"_ _1\"></span>CYJNA<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>IEN<span class=\"_ _1\"></span>NA<span class=\"_ _1\"></span> IN<span class=\"_ _1\"></span>SU<span class=\"_ _1\"></span>RA<span class=\"_ _1\"></span>NCE<span class=\"_ _1\"></span> GROU<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span> Polen <span class=\"_ _1f7\"> </span>Warschau<span class=\"_ _1\"></span> 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>77.282<span class=\"_ _3ca\"> </span>43.631<span class=\"_ _3ca\"> </span>WIE<span class=\"_ _1\"></span>NER<span class=\"_ _1\"></span> VER<span class=\"_ _3\"></span>EIN B<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>STA<span class=\"_ _1\"></span>TTU<span class=\"_ _1\"></span>NG<span class=\"_ _1\"></span>S- U<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>D VER<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>CHER<span class=\"_ _1\"></span>UN<span class=\"_ _1\"></span>GSS<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>RVI<span class=\"_ _1\"></span>CE-<span class=\"_ _1\"></span>GES<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>LLS<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>HAF<span class=\"_ _1\"></span>T M.B.<span class=\"_ _1\"></span>H.<span class=\"_ _3ca\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>2.594<span class=\"_ _3ca\"> </span>2.116<span class=\"_ _3ca\"> </span>WI<span class=\"_ _1\"></span>LA G<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _1a2\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>37.473<span class=\"_ _3ca\"> </span>37.119<span class=\"_ _3ca\"> </span>WIN<span class=\"_ _1\"></span>O Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _104\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _37f\"> </span>W<span class=\"_ _1\"></span>ien <span class=\"_ _af\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>69.227<span class=\"_ _3ca\"> </span>64.713<span class=\"_ _3ca\"> </span>WN<span class=\"_ _1\"></span>H Li<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>afts<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>esit<span class=\"_ _1\"></span>z G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _33\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,0<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>6.791<span class=\"_ _3ca\"> </span>6.187<span class=\"_ _3ca\"> </span>Woh<span class=\"_ _1\"></span>nqu<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>er 1<span class=\"_ _1\"></span>1b <span class=\"_ _1\"></span>Im<span class=\"_ _1\"></span>mob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _5a\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>8.773<span class=\"_ _3ca\"> </span>Woh<span class=\"_ _1\"></span>nqu<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>er 1<span class=\"_ _1\"></span>2b <span class=\"_ _1\"></span>Im<span class=\"_ _1\"></span>mob<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>enb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _5a\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>97,75<span class=\"_ _3ca\"> </span>13.641<span class=\"_ _3ca\"> </span>WSB<span class=\"_ _1\"></span>V B<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>eil<span class=\"_ _1\"></span>igun<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>verw<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span> Gm<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H &amp;<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>o KG<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>50.192<span class=\"_ _3ca\"> </span>25.371<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>V B<span class=\"_ _1\"></span>eta <span class=\"_ _1\"></span>Imm<span class=\"_ _1\"></span>oh<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>din<span class=\"_ _1\"></span>g G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>H <span class=\"_ _1e0\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>97.800<span class=\"_ _3ca\"> </span>93.136<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>VA <span class=\"_ _1\"></span>Lieg<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ftb<span class=\"_ _1\"></span>esitz<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>56.160<span class=\"_ _3ca\"> </span>55.423<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>VB <span class=\"_ _1\"></span>Lieg<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ftb<span class=\"_ _1\"></span>esitz<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,<span class=\"_ _1\"></span>00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>41.738<span class=\"_ _3ca\"> </span>41.611<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>VC L<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>egen<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chaf<span class=\"_ _1\"></span>tb<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz<span class=\"_ _1\"></span> Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>\u00d6sterreich <span class=\"_ _10e\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>21.352<span class=\"_ _3ca\"> </span>21.327<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>V Im<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ohold<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>Gm<span class=\"_ _1\"></span>bH<span class=\"_ _1\"></span> <span class=\"_ _23c\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _37f\"> </span>W<span class=\"_ _1\"></span>ien <span class=\"_ _af\"> </span>10<span class=\"_ _1\"></span>0,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>623.271<span class=\"_ _3ca\"> </span>582.027<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>V T<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>erst<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>\u00dfe<span class=\"_ _1\"></span> 91<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>itz <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Co KG<span class=\"_ _1\"></span> \u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien 100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>81.453<span class=\"_ _3ca\"> </span>80.979<span class=\"_ _3ca\"> </span>WS<span class=\"_ _1\"></span>V V<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>\u00f6g<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sve<span class=\"_ _1\"></span>rwa<span class=\"_ _1\"></span>ltu<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _54\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _37f\"> </span>Wien <span class=\"_ _2da\"> </span>100,00<span class=\"_ _3ca\"> </span>100,00<span class=\"_ _3ca\"> </span>10.367<span class=\"_ _3ca\"> </span>10.695<span class=\"_ _3ca\"> </span>1 <span class=\"_ _10\"> </span>Der Anteil am Kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>al en<span class=\"_ _d\"></span>tspricht dem Beherrschungsverh\u00e4l<span class=\"_ _d\"></span>tnis vor Ber\u00fccksichtigung etwaiger n<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>ht beherrschend<span class=\"_ _d\"></span>er Anteile. 2 <span class=\"_ _10\"> </span>Der Wert des angegebenen<span class=\"_ _a\"></span> Eigenk<span class=\"_ _1\"></span>apitals <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntspri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht den lokalen zuletzt vorliegenden <span class=\"_ _a\"></span>J<span class=\"_ _1\"></span>ahresabschl<span class=\"_ _a\"></span>\u00fcsse<span class=\"_ _1\"></span>n.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "<div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs20a9\">At equity-ko<span class=\"_ _1\"></span>nsolidier<span class=\"_ _1\"></span>te Unterneh<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span> <span class=\"_ _1d\"> </span><span class=\"fs7\">Sit<span class=\"_ _1\"></span>zland <span class=\"_ _1b8\"> </span>Si<span class=\"_ _1\"></span>tz <span class=\"_ _199\"> </span>Anteil<span class=\"_ _1\"></span>e 2023<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs20aa\">1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs20ab\">Ante<span class=\"_ _1\"></span>ile 202<span class=\"_ _1\"></span>2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h58 ff58 fs13 fc9 sc0 ls4 ws0 gs20ac\">1<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs20ad\">Eigenkapita<span class=\"_ _1\"></span>l 2023<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h58 ff58 fs13 fc5 sc0 ls4 ws0 gs20ae\">2<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs20af\">Eigenkapita<span class=\"_ _1\"></span>l 2022<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h58 ff58 fs13 fc9 sc0 ls4 ws0 gs20b0\">2<span class=\"_ _3ca\"> </span></div><div class=\"c w28 h2d gs20b1\"><div class=\"t m1 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"c w28 h2d gs20b2\"><div class=\"t m1 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in %<span class=\"_ _3ca\"> </span></div></div><div class=\"c w1f h2d gs20b3\"><div class=\"t m1 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"c w1f h2d gs20b4\"><div class=\"t m1 x0 h2e y16d ff5a fs7 fc6 sc0 ls4 ws0\">in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span></div></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20b5\">Bet<span class=\"_ _1\"></span>eili<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> <span class=\"_ _32b\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _242\"> </span>Lin<span class=\"_ _1\"></span>z <span class=\"_ _28\"> </span>25<span class=\"_ _1\"></span>,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20b6\">25,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20b7\">21.515<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20b8\">20.405<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20b9\">Bet<span class=\"_ _1\"></span>eili<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> W<span class=\"_ _1\"></span>ohn<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>lag<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20ba\">Gmb<span class=\"_ _1\"></span>H<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20bb\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Linz </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20bc\">25,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20bd\">25,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20be\">245.881<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20bf\">237.778<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20c0\">CR<span class=\"_ _1\"></span>OWN<span class=\"_ _1\"></span>-WS<span class=\"_ _1\"></span>F s<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>l.<span class=\"_ _1\"></span> s.<span class=\"_ _1\"></span>r.o.<span class=\"_ _1\"></span> <span class=\"_ _37d\"> </span>Tschechische R<span class=\"_ _1\"></span>epublik<span class=\"_ _1\"></span> <span class=\"_ _37e\"> </span>Prag <span class=\"_ _35a\"> </span>30,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20c1\">30,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20c2\">3.553<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20c3\">7.740<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20c4\">ERST<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span> d.<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span>o. -<span class=\"_ _1\"></span> za<span class=\"_ _1\"></span> up<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>vlj<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>je<span class=\"_ _1\"></span> ob<span class=\"_ _1\"></span>vezn<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20c5\">dob<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>ljn<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span> mi<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>vin<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kim f<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ma </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20c6\">Kroatien<span class=\"_ _1\"></span> <span class=\"_ _1b8\"> </span>Zagreb<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20c7\">25,30<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20c8\">25,30<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20c9\">17.757<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20ca\">16.131<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20cb\">Gew<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>a-W<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>beg<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>llsc<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ft m<span class=\"_ _1\"></span>.b<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>H. <span class=\"_ _25\"> </span>\u00d6sterre<span class=\"_ _1\"></span>ich <span class=\"_ _29\"> </span>Wien <span class=\"_ _38\"> </span>33,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20cc\">33,00<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20cd\">145.504<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20ce\">128.915<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20cf\">\u00d6ste<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>isch<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> Ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>kehr<span class=\"_ _1\"></span>sb\u00fc<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20d0\">Ak<span class=\"_ _1\"></span>tieng<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ls<span class=\"_ _1\"></span>chaf<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20d1\">\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Wien </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20d2\">36,58<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20d3\">36,58<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20d4\">22.998<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20d5\">53.300<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20d6\">Tow<span class=\"_ _1\"></span>arz<span class=\"_ _1\"></span>ys<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>o Ub<span class=\"_ _1\"></span>ezp<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>cze\u0144 W<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>aje<span class=\"_ _1\"></span>mn<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ch </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20d7\">\u201eTU<span class=\"_ _1\"></span>W\"<span class=\"_ _1\"></span> </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20d8\">Polen <span class=\"_ _239\"> </span>Warschau </div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20d9\">52,16<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20da\">52,16<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20db\">68.580<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20dc\">49.703<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20dd\">VB<span class=\"_ _1\"></span>V - B<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> Al<span class=\"_ _1\"></span>ters<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>\u00d6sterreich<span class=\"_ _1\"></span> <span class=\"_ _242\"> </span>W<span class=\"_ _1\"></span>ien <span class=\"_ _38\"> </span>25,32<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20de\">25,32<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs20df\">318.191<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs20e0\">311.808<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs20e1\">1</div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs20e2\"> <span class=\"_ _10\"> </span>Der Anteil am Kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>al en<span class=\"_ _d\"></span>tspricht dem Beherrschungsverh\u00e4l<span class=\"_ _d\"></span>tnis vor Ber\u00fccksichtigung etwaiger n<span class=\"_ _a\"></span>ic<span class=\"_ _1\"></span>ht beherrschend<span class=\"_ _d\"></span>er Anteile. </div><div class=\"t m1 h31 ff59 fs14 fc5 sc0 ls4 ws0 gs20e3\">2</div><div class=\"t m1 h27 ff59 fs10 fc5 sc0 ls4 ws0 gs20e4\"> <span class=\"_ _10\"> </span>Der Wert des angegebenen<span class=\"_ _a\"></span> Eigenk<span class=\"_ _1\"></span>apitals <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntspri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht den lokalen zuletzt vorliegenden <span class=\"_ _a\"></span>J<span class=\"_ _1\"></span>ahresabschl<span class=\"_ _a\"></span>\u00fcsse<span class=\"_ _1\"></span>n. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "23.<span class=\"_ _7\"> </span>HON<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>RARE<span class=\"_ _d\"></span> UND DIENSTLEISTU<span class=\"_ _a\"></span>NGEN DER <span class=\"_ _a\"></span>ABSCHLUSSPR\u00dcFER<span class=\"_ _a\"></span>IN<span class=\"_ _3ca\"> </span>Absc<span class=\"_ _d\"></span>hlusspr\u00fcf<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>vorliegen<span class=\"_ _d\"></span>den <span class=\"_ _3\"></span>Ko<span class=\"_ _a\"></span>nzernabsc<span class=\"_ _d\"></span>hlusses <span class=\"_ _3\"></span>is<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>KPM<span class=\"_ _a\"></span>G <span class=\"_ _3\"></span>Au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tr<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>GmbH <span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>irtsch<span class=\"_ _a\"></span>aftspr\u00fcfungs<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _d\"></span>nd <span class=\"_ _3\"></span>Ste<span class=\"_ _a\"></span>uer<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>beratu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgesell<span class=\"_ _a\"></span>schaft <span class=\"_ _2\"></span>(K<span class=\"_ _1\"></span>PM<span class=\"_ _a\"></span>G <span class=\"_ _a\"></span>Austria <span class=\"_ _2\"></span>GmbH). <span class=\"_ _2\"></span>F\u00fcr <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>eist<span class=\"_ _a\"></span>ungen <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>KPM<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Austria <span class=\"_ _2\"></span>GmbH <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>\u00f6sterr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>Mitglied<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>firmen (KPM<span class=\"_ _a\"></span>G \u00f6sterr<span class=\"_ _a\"></span>eichweit) <span class=\"_ _a\"></span>wurd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n im <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch\u00e4ftsjahr <span class=\"_ _d\"></span>die fol<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>den A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> erfasst:<span class=\"_ _a\"></span> Zusammen<span class=\"_ _1\"></span>setzung<span class=\"_ _1\"></span> <span class=\"_ _da\"> </span><span class=\"fs7\">2023 <span class=\"_ _394\"> </span><span class=\"fc9\">2022<span class=\"_ _3ca\"> </span></span></span>KPMG \u00f6<span class=\"_ _1\"></span>sterrei<span class=\"_ _1\"></span>ch-<span class=\"_ _3ca\"> </span>weit<span class=\"_ _3ca\"> </span>KPMG A<span class=\"_ _1\"></span>ustria GmbH<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>Gesamt<span class=\"_ _3ca\"> </span>in TE<span class=\"_ _1\"></span>UR<span class=\"_ _3ca\"> </span>Pr\u00fc<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>Ko<span class=\"_ _1\"></span>nze<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>chlu<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>es <span class=\"_ _31c\"> </span>0<span class=\"_ _3ca\"> </span>1.623<span class=\"_ _3ca\"> </span>1.623<span class=\"_ _3ca\"> </span>745<span class=\"_ _3ca\"> </span>Pr\u00fc<span class=\"_ _1\"></span>fung<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ahr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>abs<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>lus<span class=\"_ _1\"></span>ses <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es M<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>tte<span class=\"_ _1\"></span>runt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>ehm<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span> <span class=\"_ _117\"> </span>0<span class=\"_ _3ca\"> </span>75<span class=\"_ _3ca\"> </span>75<span class=\"_ _3ca\"> </span>62<span class=\"_ _3ca\"> </span>And<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>ngs<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _21c\"> </span>214<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>214<span class=\"_ _3ca\"> </span>991<span class=\"_ _3ca\"> </span>Ste<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>rber<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>tung<span class=\"_ _1\"></span>sho<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span> <span class=\"_ _24f\"> </span>14<span class=\"_ _3ca\"> </span>0<span class=\"_ _3ca\"> </span>14<span class=\"_ _3ca\"> </span>3<span class=\"_ _3ca\"> </span>Hon<span class=\"_ _1\"></span>ora<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r p<span class=\"_ _1\"></span>r\u00fcf<span class=\"_ _1\"></span>ung<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>nah<span class=\"_ _1\"></span>e L<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>stu<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2d4\"> </span>2<span class=\"_ _1\"></span>5<span class=\"_ _3ca\"> </span>154<span class=\"_ _3ca\"> </span>179<span class=\"_ _3ca\"> </span>176<span class=\"_ _3ca\"> </span>Summe <span class=\"_ _25b\"> </span>253<span class=\"_ _3ca\"> </span>1.852<span class=\"_ _3ca\"> </span>2.105<span class=\"_ _3ca\"> </span>1.977",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "24.3.<span class=\"ff5b\"> </span>Z<span class=\"_ _d\"></span>um beizulegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert bewertete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Fin<span class=\"_ _a\"></span>anzinstrumente <span class=\"_ _d\"></span>(Level 3)<span class=\"_ _a\"></span> Der <span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iz<span class=\"_ _d\"></span>ulegen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nicht auf einem aktiv<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Mark<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>gehand<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zinstrum<span class=\"_ _a\"></span>enten wird du<span class=\"_ _a\"></span>rch d<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Anw<span class=\"_ _a\"></span>endung geeignet<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>technike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ermitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lt. Die h<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bei verwend<span class=\"_ _d\"></span>eten Annahm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> basier<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eit verf\u00fcgb<span class=\"_ _d\"></span>ar<span class=\"_ _2\"></span>, auf a<span class=\"_ _1\"></span>m Bil<span class=\"_ _d\"></span>anz-<span class=\"_ _3ca\"> </span>stichtag <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rhandene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Marktd<span class=\"_ _a\"></span>aten. <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Bestimm<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>iz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _d\"></span>nden <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>werts <span class=\"_ _3\"></span>zahlr<span class=\"_ _a\"></span>eicher <span class=\"_ _3\"></span>fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>V<span class=\"_ _d\"></span>erm\u00f6g<span class=\"_ _a\"></span>ens-<span class=\"_ _3ca\"> </span>werte, <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht <span class=\"_ _e\"></span>auf <span class=\"_ _f\"> </span>aktiven <span class=\"_ _f\"> </span>M\u00e4rkt<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>gehandel<span class=\"_ _d\"></span>t <span class=\"_ _f\"> </span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>wendet <span class=\"_ _f\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>VIG-V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _e\"></span>Barwertmet<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>den <span class=\"_ _f\"> </span>unter Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>geeign<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>Z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nssatzmod<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lle <span class=\"_ _11\"> </span>an. <span class=\"_ _11\"> </span>In<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>An<span class=\"_ _d\"></span>hanganga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>16. <span class=\"_ _11\"> </span>Bemess<span class=\"_ _a\"></span>ung <span class=\"_ _10\"> </span>des <span class=\"_ _10\"> </span>beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>Zeitwerts <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>b Seite 119  sind  we<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fchrende <span class=\"_ _7\"> </span>I<span class=\"_ _a\"></span>nformatio<span class=\"_ _a\"></span>nen <span class=\"_ _7\"> </span>zum  Bewer<span class=\"_ _a\"></span>tungspro<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ess<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>zu <span class=\"_ _7\"> </span>fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den. <span class=\"_ _7\"> </span>W<span class=\"_ _2\"></span>ertminderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>fin<span class=\"_ _a\"></span>anziellen V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nter 24<span class=\"_ _a\"></span>.2. Wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>min<span class=\"_ _a\"></span>derungsauf<span class=\"_ _a\"></span>wand f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> fina<span class=\"_ _a\"></span>nzielle V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werte erl\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tert<span class=\"_ _a\"></span><span class=\"fs29\">. </span>25.9.<span class=\"ff5b\"> </span>Bemessung<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>des beizul<span class=\"_ _a\"></span>egenden Zeitw<span class=\"_ _d\"></span>erts Bewertung<span class=\"_ _a\"></span>sprozess vo<span class=\"_ _a\"></span>n Fi<span class=\"_ _1\"></span>na<span class=\"_ _a\"></span>nzinstrum<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nten<span class=\"_ _a\"></span> Der <span class=\"_ _a\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gspr<span class=\"_ _a\"></span>ozess <span class=\"_ _a\"></span>zielt <span class=\"_ _a\"></span>darauf <span class=\"_ _2\"></span>ab, f<span class=\"_ _a\"></span>\u00fcr di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Bemess<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>es bei<span class=\"_ _a\"></span>zulegenden<span class=\"_ _a\"></span> Zeit<span class=\"_ _a\"></span>wert<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>inanzi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>en \u00f6f<span class=\"_ _a\"></span>fent<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch <span class=\"_ _2\"></span>ver<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _a\"></span>are <span class=\"_ _2\"></span>Preis<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>otie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>auf <span class=\"_ _2\"></span>aktiven <span class=\"_ _2\"></span>M\u00e4rkte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>Bewer<span class=\"_ _d\"></span>tung<span class=\"_ _d\"></span>en, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>auf <span class=\"_ _a\"></span>anerk<span class=\"_ _a\"></span>annten <span class=\"_ _a\"></span>\u00f6ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omis<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>Model<span class=\"_ _a\"></span>len<span class=\"_ _3ca\"> </span>aufbaue<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _f\"></span>welch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>auf <span class=\"_ _f\"></span>beob<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>cht<span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>Inputfakto<span class=\"_ _a\"></span>ren <span class=\"_ _f\"> </span>ber<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>hen, <span class=\"_ _e\"></span>h<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>nzuziehen. <span class=\"_ _e\"></span>F<span class=\"_ _1\"></span>\u00fcr <span class=\"_ _f\"></span>je<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e, <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>keine <span class=\"_ _f\"> </span>\u00f6f<span class=\"_ _a\"></span>fentliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>Pre<span class=\"_ _a\"></span>is-<span class=\"_ _3ca\"> </span>stellu<span class=\"_ _d\"></span>ngen <span class=\"_ _e\"></span>oder <span class=\"_ _e\"></span>beobachtb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e <span class=\"_ _f\"></span>Marktda<span class=\"_ _a\"></span>ten <span class=\"_ _f\"></span>verf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gbar <span class=\"_ _e\"></span>sind, <span class=\"_ _3\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _e\"></span>\u00fcberwi<span class=\"_ _a\"></span>egend <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>B<span class=\"_ _1\"></span>asis <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Sachvers<span class=\"_ _a\"></span>t\u00e4ndige <span class=\"_ _8\"> </span>erstell<span class=\"_ _d\"></span>te <span class=\"_ _8\"> </span>Bewertungs<span class=\"_ _a\"></span>nachweis<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>(z<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>. <span class=\"_ _8\"> </span>Gutac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>gef<span class=\"_ _a\"></span>\u00fchr<span class=\"_ _1\"></span>t. <span class=\"_ _8\"> </span>Die <span class=\"_ _8\"> </span>mit <span class=\"_ _8\"> </span>der <span class=\"_ _8\"> </span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _8\"> </span>betra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Organis<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tions<span class=\"_ _a\"></span>einheiten <span class=\"_ _11\"> </span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _f\"> </span>unabh\u00e4ngig<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>jenen<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Einheiten, <span class=\"_ _f\"></span>welche <span class=\"_ _11\"> </span>di<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lageris<span class=\"_ _a\"></span>iken<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>eingehen, <span class=\"_ _f\"></span>wodur<span class=\"_ _a\"></span>ch <span class=\"_ _11\"> </span>eine Funktions- <span class=\"_ _a\"></span>und Aufga<span class=\"_ _a\"></span>bentre<span class=\"_ _a\"></span>nnung gew\u00e4<span class=\"_ _a\"></span>hrleistet ist.<span class=\"_ _d\"></span> Gr<span class=\"_ _a\"></span>unds<span class=\"_ _a\"></span>\u00e4tzli<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span> a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>est<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>ebt,<span class=\"_ _a\"></span> d<span class=\"_ _d\"></span>ass<span class=\"_ _a\"></span> gl<span class=\"_ _a\"></span>eic<span class=\"_ _a\"></span>he W<span class=\"_ _2\"></span>er<span class=\"_ _d\"></span>tpa<span class=\"_ _a\"></span>pie<span class=\"_ _a\"></span>re i<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r VI<span class=\"_ _a\"></span>G-V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>ich<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>sgr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span> zu<span class=\"_ _a\"></span>m j<span class=\"_ _a\"></span>ew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n B<span class=\"_ _a\"></span>ewe<span class=\"_ _a\"></span>rtun<span class=\"_ _a\"></span>gss<span class=\"_ _d\"></span>ti<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> mit d<span class=\"_ _a\"></span>em gl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> K<span class=\"_ _a\"></span>urs be<span class=\"_ _a\"></span>werte<span class=\"_ _a\"></span>t wer<span class=\"_ _a\"></span>den<span class=\"_ _a\"></span>. <span class=\"_ _1\"></span>In d<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>P<span class=\"_ _a\"></span>raxi<span class=\"_ _a\"></span>s komm<span class=\"_ _a\"></span>t es je<span class=\"_ _a\"></span>doc<span class=\"_ _d\"></span>h zu Si<span class=\"_ _a\"></span>tuati<span class=\"_ _a\"></span>on<span class=\"_ _d\"></span>en, di<span class=\"_ _a\"></span>e ein<span class=\"_ _a\"></span>en unve<span class=\"_ _a\"></span>rh\u00e4<span class=\"_ _a\"></span>ltni<span class=\"_ _a\"></span>sm\u00e4<span class=\"_ _a\"></span>\u00dfig gr<span class=\"_ _a\"></span>o\u00df<span class=\"_ _a\"></span>en A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wand <span class=\"_ _2\"></span>nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h <span class=\"_ _d\"></span>zi<span class=\"_ _a\"></span>eh<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>w\u00fcrd<span class=\"_ _a\"></span>en, <span class=\"_ _2\"></span>um <span class=\"_ _a\"></span>die<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>tat<span class=\"_ _a\"></span>s\u00e4c<span class=\"_ _a\"></span>hli<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>err<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>chen. <span class=\"_ _2\"></span>Bei<span class=\"_ _a\"></span>spie<span class=\"_ _a\"></span>lsw<span class=\"_ _a\"></span>eise <span class=\"_ _2\"></span>gibt <span class=\"_ _2\"></span>es <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>L\u00e4<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n, <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>en di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>VI<span class=\"_ _a\"></span>G-V<span class=\"_ _2\"></span>e<span class=\"_ _d\"></span>rsi<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span>ru<span class=\"_ _d\"></span>ngs<span class=\"_ _a\"></span>g<span class=\"_ _d\"></span>rup<span class=\"_ _d\"></span>pe<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>t\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>g <span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>t, <span class=\"_ _2\"></span>lo<span class=\"_ _a\"></span>kale<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ors<span class=\"_ _a\"></span>chrif<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _d\"></span> <span class=\"_ _2\"></span>di<span class=\"_ _d\"></span>e <span class=\"_ _4\"></span>den <span class=\"_ _2\"></span>an<span class=\"_ _a\"></span>s\u00e4ss<span class=\"_ _a\"></span>ige<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>U<span class=\"_ _a\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>hme<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>vo<span class=\"_ _a\"></span>rsc<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>be<span class=\"_ _d\"></span>n, <span class=\"_ _2\"></span>da<span class=\"_ _d\"></span>ss<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>zur <span class=\"_ _2\"></span>B<span class=\"_ _d\"></span>ew<span class=\"_ _a\"></span>ertun<span class=\"_ _a\"></span>g bes<span class=\"_ _a\"></span>tim<span class=\"_ _a\"></span>mte<span class=\"_ _d\"></span>r <span class=\"_ _a\"></span>Ins<span class=\"_ _a\"></span>trum<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Kurs<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>nach<span class=\"_ _a\"></span> lo<span class=\"_ _a\"></span>kal<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ors<span class=\"_ _a\"></span>chrif<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>ve<span class=\"_ _d\"></span>rw<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>sin<span class=\"_ _a\"></span>d. W<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>dies<span class=\"_ _a\"></span>em <span class=\"_ _2\"></span>Fall <span class=\"_ _2\"></span>dies<span class=\"_ _a\"></span>elb<span class=\"_ _a\"></span>en W<span class=\"_ _2\"></span>ertp<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>e vo<span class=\"_ _a\"></span>n and<span class=\"_ _a\"></span>ere<span class=\"_ _a\"></span>n Ge<span class=\"_ _a\"></span>sells<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>af<span class=\"_ _a\"></span>ten d<span class=\"_ _a\"></span>er VI<span class=\"_ _d\"></span>G-<span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>run<span class=\"_ _d\"></span>gs<span class=\"_ _a\"></span>gr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>halt<span class=\"_ _a\"></span>en, <span class=\"_ _a\"></span>kann e<span class=\"_ _a\"></span>s vo<span class=\"_ _a\"></span>rkom<span class=\"_ _a\"></span>men,<span class=\"_ _a\"></span> dass<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span>se Ges<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>sc<span class=\"_ _d\"></span>haf<span class=\"_ _a\"></span>te<span class=\"_ _d\"></span>n and<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>e Ku<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>quell<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Bem<span class=\"_ _a\"></span>essu<span class=\"_ _a\"></span>ng <span class=\"_ _d\"></span>des<span class=\"_ _a\"></span> bei<span class=\"_ _a\"></span>zul<span class=\"_ _a\"></span>eg<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Zei<span class=\"_ _a\"></span>twe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>s he<span class=\"_ _a\"></span>ran<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ehe<span class=\"_ _a\"></span>n. Ein weiter<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>all, de<span class=\"_ _a\"></span>r e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> einh<span class=\"_ _a\"></span>eitliche Bewert<span class=\"_ _a\"></span>ung nur mit unv<span class=\"_ _a\"></span>erh\u00e4<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ism<span class=\"_ _a\"></span>\u00e4\u00dfig gro<span class=\"_ _d\"></span>\u00dfem Auf<span class=\"_ _a\"></span>wand erla<span class=\"_ _d\"></span>uben w\u00fcr<span class=\"_ _a\"></span>de, ist jener der<span class=\"_ _a\"></span> Spezialf<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span>ds. <span class=\"_ _e\"></span>Die <span class=\"_ _f\"> </span>\u00f6sterrei<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>hen <span class=\"_ _f\"> </span>Gesell<span class=\"_ _a\"></span>schaften <span class=\"_ _f\"> </span>halten <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>unterschi<span class=\"_ _a\"></span>edlichem <span class=\"_ _f\"></span>Umf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ng <span class=\"_ _f\"> </span>Spe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ialf<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span>ds, <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>aufgr<span class=\"_ _a\"></span>und <span class=\"_ _f\"></span>von IFRS-Bestim<span class=\"_ _a\"></span>munge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>im<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>konsolidier<span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>sind. <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>liegt <span class=\"_ _3\"></span>jedoc<span class=\"_ _d\"></span>h <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Bewertu<span class=\"_ _d\"></span>ngslogi<span class=\"_ _a\"></span>k <span class=\"_ _3\"></span>eine<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Sp<span class=\"_ _a\"></span>ezial-<span class=\"_ _3ca\"> </span>fonds, <span class=\"_ _1\"></span>dass der <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds<span class=\"_ _d\"></span>wert (<span class=\"_ _1\"></span>NA<span class=\"_ _2\"></span>V) <span class=\"_ _3\"></span>ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Stic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tags mit <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>(<span class=\"_ _a\"></span>meist: <span class=\"_ _1\"></span>Schluss-)K<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rse<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>des V<span class=\"_ _d\"></span>ortags gere<span class=\"_ _a\"></span>chnet <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>diesen F\u00e4llen <span class=\"_ _3\"></span>wird <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Wertpa<span class=\"_ _a\"></span>pier<span class=\"_ _2\"></span>, <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>so<span class=\"_ _d\"></span>wohl <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>einem <span class=\"_ _3\"></span>Spezialfo<span class=\"_ _a\"></span>nds <span class=\"_ _e\"></span>als <span class=\"_ _3\"></span>auch <span class=\"_ _3\"></span>unmittelba<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Direktbest<span class=\"_ _a\"></span>and <span class=\"_ _e\"></span>gehalt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>wird, <span class=\"_ _1\"></span>mit<span class=\"_ _1\"></span> untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en K<span class=\"_ _a\"></span>ursen bew<span class=\"_ _a\"></span>ertet. Bewertung<span class=\"_ _a\"></span>sprozess vo<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>fr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>md-<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und s<span class=\"_ _a\"></span>elbstgenutz<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>n Im<span class=\"_ _a\"></span>mobilien F\u00fcr die <span class=\"_ _2\"></span>Bere<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _a\"></span>ung des <span class=\"_ _2\"></span>be<span class=\"_ _1\"></span>iz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Zeitwerts<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Im<span class=\"_ _a\"></span>mobil<span class=\"_ _a\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>k\u00f6nnen i<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>VIG-<span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsgruppe <span class=\"_ _a\"></span>im <span class=\"_ _a\"></span>Wese<span class=\"_ _d\"></span>ntli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen das E<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gsw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt-, das <span class=\"_ _1\"></span>Di<span class=\"_ _d\"></span>sco<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nted Cash <span class=\"_ _1\"></span>flo<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-V<span class=\"_ _2\"></span>erfahr<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>Sachwer<span class=\"_ _a\"></span>tver<span class=\"_ _1\"></span>fa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>(nur Grundst\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bzw<span class=\"_ _a\"></span>. <span class=\"_ _1\"></span>zur Ermittlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g des Insta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dh<span class=\"_ _a\"></span>altungsauf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ands<span class=\"_ _a\"></span>) a<span class=\"_ _1\"></span>ls <span class=\"_ _d\"></span>wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>Bewert<span class=\"_ _a\"></span>ungsverfahr<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>herangezog<span class=\"_ _a\"></span>en werd<span class=\"_ _a\"></span>en. Haupts\u00e4<span class=\"_ _a\"></span>chlich wird in der <span class=\"_ _1\"></span>VIG-<span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _a\"></span>ruppe da<span class=\"_ _1\"></span>s Ert<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>wertverfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> angew<span class=\"_ _a\"></span>andt. <span class=\"_ _1\"></span>In selte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>F\u00e4llen komm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> ein Discounte<span class=\"_ _a\"></span>d Cash flo<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-V<span class=\"_ _2\"></span>erfahr<span class=\"_ _a\"></span>en zur An<span class=\"_ _a\"></span>wendung, sof<span class=\"_ _a\"></span>ern e<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>f\u00fcr<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>e Art der <span class=\"_ _a\"></span>Liegensch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ft zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> B<span class=\"_ _d\"></span>estimmu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>des highest-<span class=\"_ _a\"></span>and-<span class=\"_ _3ca\"> </span>best-us<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> val<span class=\"_ _d\"></span>ue her<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>zogen werd<span class=\"_ _a\"></span>en kan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> ER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>RAGS<span class=\"_ _a\"></span>WE<span class=\"_ _1\"></span>R<span class=\"_ _a\"></span>TVERF<span class=\"_ _2\"></span>AHREN<span class=\"_ _d\"></span> Der <span class=\"_ _3\"></span>Wert <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Immobili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wird <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>diesem<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erfahr<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>durc<span class=\"_ _a\"></span>h <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>Kapitali<span class=\"_ _a\"></span>sierung <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>zuk\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftig <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>erwartende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>erzielten Rohertr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gs <span class=\"_ _f\"> </span>z<span class=\"_ _1\"></span>um<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>angemess<span class=\"_ _d\"></span>enen<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Zinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>unt<span class=\"_ _1\"></span>er <span class=\"_ _f\"> </span>Ber\u00fccksichtigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>zu <span class=\"_ _11\"> </span>erwarte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Nutz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>dauer <span class=\"_ _11\"> </span>ermittelt. <span class=\"_ _11\"> </span>D<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch Abzug des tats\u00e4chlic<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>A<span class=\"_ _d\"></span>ufwands f\u00fcr Betrieb, Insta<span class=\"_ _d\"></span>ndhal<span class=\"_ _d\"></span>tung und V<span class=\"_ _a\"></span>erwaltu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g (Bewirts<span class=\"_ _a\"></span>chaftungsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _d\"></span>and) errec<span class=\"_ _a\"></span>hnet<span class=\"_ _1\"></span> sich<span class=\"_ _a\"></span> der R<span class=\"_ _d\"></span>einertrag.<span class=\"_ _a\"></span> Dar\u00fcbe<span class=\"_ _a\"></span>r hina<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den das A<span class=\"_ _a\"></span>usfallwag<span class=\"_ _a\"></span>nis und <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>llf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>ige Liq<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ida<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ionse<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>l\u00f6s<span class=\"_ _d\"></span>e bz<span class=\"_ _a\"></span>w.<span class=\"_ _a\"></span> -kost<span class=\"_ _d\"></span>en b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>cksichtigt. <span class=\"_ _a\"></span>Der Zinssatz z<span class=\"_ _d\"></span>ur Ermittl<span class=\"_ _a\"></span>ung des Ertragsw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts ric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>t sich nach d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> erzielb<span class=\"_ _a\"></span>aren K<span class=\"_ _d\"></span>apital<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sung. De<span class=\"_ _a\"></span>r Re<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ertrag,<span class=\"_ _a\"></span> verringert u<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> den <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erzinsungsb<span class=\"_ _a\"></span>etrag <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Bode<span class=\"_ _a\"></span>nwerts, <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>mi<span class=\"_ _d\"></span>t <span class=\"_ _1\"></span>dem <span class=\"_ _3\"></span>Zins<span class=\"_ _a\"></span>satz <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Restnut<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>dauer <span class=\"_ _1\"></span>kapitalis<span class=\"_ _d\"></span>iert <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>e<span class=\"_ _d\"></span>rgibt<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>dam<span class=\"_ _a\"></span>it den <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trags<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rt <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>ba<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>eser <span class=\"_ _3\"></span>Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _1\"></span>wird <span class=\"_ _1\"></span>mit <span class=\"_ _3\"></span>dem <span class=\"_ _3\"></span>Bo<span class=\"_ _a\"></span>denwe<span class=\"_ _d\"></span>rt <span class=\"_ _3\"></span>summ<span class=\"_ _d\"></span>iert <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>ergib<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>amit <span class=\"_ _3\"></span>den <span class=\"_ _1\"></span>Gesam<span class=\"_ _a\"></span>t-<span class=\"_ _3ca\"> </span>ertragswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Lieg<span class=\"_ _a\"></span>enschaft.<span class=\"_ _a\"></span> DISCOUN<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>ED C<span class=\"_ _a\"></span>ASH FLOW-<span class=\"_ _a\"></span>VERF<span class=\"_ _a\"></span>AHR<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span> D<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Di<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>oun<span class=\"_ _a\"></span>ted<span class=\"_ _a\"></span> Cas<span class=\"_ _a\"></span>h flo<span class=\"_ _a\"></span>w-<span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>fa<span class=\"_ _a\"></span>hr<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> ist<span class=\"_ _a\"></span> ein<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>rm<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>tlun<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>verf<span class=\"_ _a\"></span>ahr<span class=\"_ _2\"></span>en,<span class=\"_ _a\"></span> be<span class=\"_ _a\"></span>i de<span class=\"_ _a\"></span>m Za<span class=\"_ _a\"></span>hlu<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>r\u00f6m<span class=\"_ _a\"></span>e i<span class=\"_ _a\"></span>nner<span class=\"_ _a\"></span>hal<span class=\"_ _a\"></span>b d<span class=\"_ _a\"></span>er P<span class=\"_ _a\"></span>ro<span class=\"_ _a\"></span>gn<span class=\"_ _a\"></span>ose<span class=\"_ _a\"></span>pha<span class=\"_ _a\"></span>se (P<span class=\"_ _a\"></span>has<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>I)<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>dis<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>nti<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>au<span class=\"_ _a\"></span>f <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Bew<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>tung<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>hta<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>da<span class=\"_ _a\"></span>rge<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ellt<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n.<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>sko<span class=\"_ _a\"></span>nt<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>er<span class=\"_ _a\"></span>fol<span class=\"_ _a\"></span>gt<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>mi<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nem<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Zi<span class=\"_ _a\"></span>nss<span class=\"_ _a\"></span>atz<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>ei<span class=\"_ _a\"></span>ner<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>ver<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>g<span class=\"_ _a\"></span>lei<span class=\"_ _a\"></span>chb<span class=\"_ _a\"></span>ar <span class=\"_ _e\"></span>ri<span class=\"_ _a\"></span>sik<span class=\"_ _a\"></span>or<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>Inv<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>on<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>zu<span class=\"_ _a\"></span>z\u00fcg<span class=\"_ _a\"></span>li<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>o<span class=\"_ _d\"></span>bj<span class=\"_ _a\"></span>ekt<span class=\"_ _a\"></span>- <span class=\"_ _f\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _f\"> </span>ma<span class=\"_ _a\"></span>rkt<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>pez<span class=\"_ _a\"></span>ifi<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>her <span class=\"_ _e\"></span>Zus<span class=\"_ _a\"></span>chl<span class=\"_ _2\"></span>\u00e4ge<span class=\"_ _a\"></span>. <span class=\"_ _f\"> </span>Di<span class=\"_ _a\"></span>e <span class=\"_ _f\"> </span>Ja<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>ro<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>tr\u00e4<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>zuz\u00fcg<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>h <span class=\"_ _f\"> </span>Lee<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>s<span class=\"_ _a\"></span>tan<span class=\"_ _a\"></span>ds<span class=\"_ _a\"></span>verm<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>etu<span class=\"_ _a\"></span>ng <span class=\"_ _4\"></span>(zu <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nem <span class=\"_ _4\"></span>akt<span class=\"_ _a\"></span>uel<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>Ma<span class=\"_ _a\"></span>rktm<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>etzi<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>) <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>ab<span class=\"_ _a\"></span>z\u00fcg<span class=\"_ _a\"></span>li<span class=\"_ _a\"></span>ch <span class=\"_ _2\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>nic<span class=\"_ _a\"></span>ht <span class=\"_ _4\"></span>uml<span class=\"_ _a\"></span>eg<span class=\"_ _d\"></span>ba<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>Bew<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>rts<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>af<span class=\"_ _a\"></span>tu<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>st<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>ben<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>den<span class=\"_ _a\"></span> Ja<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>rag<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>Dur<span class=\"_ _2\"></span>ch <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>g<span class=\"_ _a\"></span>ena<span class=\"_ _d\"></span>ue<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Bet<span class=\"_ _a\"></span>ra<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>tung<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>wei<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>\u00fcb<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>nzel<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>P<span class=\"_ _a\"></span>rog<span class=\"_ _a\"></span>no<span class=\"_ _a\"></span>sej<span class=\"_ _a\"></span>ahr<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>bes<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>ht <span class=\"_ _3\"></span>bei<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>erf<span class=\"_ _a\"></span>ahr<span class=\"_ _2\"></span>en <span class=\"_ _e\"></span>di<span class=\"_ _a\"></span>e M<span class=\"_ _a\"></span>\u00f6gl<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>chk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>t,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>I<span class=\"_ _a\"></span>nve<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>tio<span class=\"_ _a\"></span>ne<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Le<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>t\u00e4<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ei<span class=\"_ _2\"></span>nzel<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Jah<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>zu<span class=\"_ _a\"></span>or<span class=\"_ _a\"></span>dn<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>em<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>ts<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>m<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>rhi<span class=\"_ _a\"></span>nei<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>zu ber<span class=\"_ _a\"></span>\u00fcc<span class=\"_ _a\"></span>k-<span class=\"_ _3ca\"> </span>s<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>htig<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> In<span class=\"_ _a\"></span> P<span class=\"_ _a\"></span>has<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>II<span class=\"_ _a\"></span> wi<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>er f<span class=\"_ _a\"></span>ik<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>ve <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>\u00e4u\u00dfe<span class=\"_ _a\"></span>run<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>erl<span class=\"_ _a\"></span>\u00f6<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>am<span class=\"_ _a\"></span> End<span class=\"_ _a\"></span>e <span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>Pr<span class=\"_ _a\"></span>og<span class=\"_ _a\"></span>nos<span class=\"_ _a\"></span>ep<span class=\"_ _a\"></span>has<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>(m<span class=\"_ _a\"></span>eis<span class=\"_ _a\"></span>t 1<span class=\"_ _a\"></span>0 <span class=\"_ _a\"></span>Ja<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>e) <span class=\"_ _a\"></span>dur<span class=\"_ _2\"></span>ch <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Kapi<span class=\"_ _a\"></span>tal<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span> der <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>uk\u00fcnfti<span class=\"_ _d\"></span>gen <span class=\"_ _1\"></span>Zahlungss<span class=\"_ _a\"></span>tr\u00f6me <span class=\"_ _1\"></span>bere<span class=\"_ _a\"></span>chnet. <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ssa<span class=\"_ _a\"></span>tz<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnung <span class=\"_ _1\"></span>ergibt <span class=\"_ _1\"></span>sich <span class=\"_ _3\"></span>aus <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erzinsu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>einer <span class=\"_ _3\"></span>ve<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>gleichbar risi<span class=\"_ _d\"></span>korei<span class=\"_ _d\"></span>chen Investitio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zuz\u00fcgli<span class=\"_ _d\"></span>ch <span class=\"_ _1\"></span>m<span class=\"_ _d\"></span>arkt- und <span class=\"_ _1\"></span>objektbe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>oge<span class=\"_ _a\"></span>ner <span class=\"_ _1\"></span>Aufsc<span class=\"_ _a\"></span>hl\u00e4ge, <span class=\"_ _1\"></span>abz<span class=\"_ _d\"></span>\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>r zu e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten<span class=\"_ _d\"></span>den Wert-<span class=\"_ _3ca\"> </span>steigeru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g.<span class=\"_ _a\"></span> SACHW<span class=\"_ _d\"></span>ER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>VERF<span class=\"_ _2\"></span>AHREN<span class=\"_ _a\"></span> Das Sac<span class=\"_ _a\"></span>hwe<span class=\"_ _1\"></span>rtv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en setzt sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> aus dem <span class=\"_ _a\"></span>Bodenwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t, de<span class=\"_ _a\"></span>m Geb\u00e4ude<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert, d<span class=\"_ _a\"></span>em Wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Au\u00dfen<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>agen sowie dem <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt der vo<span class=\"_ _a\"></span>rhandene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>schl\u00fcss<span class=\"_ _a\"></span>e z<span class=\"_ _d\"></span>usamm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>und stell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> m<span class=\"_ _a\"></span>arktorien<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ier<span class=\"_ _d\"></span>tes V<span class=\"_ _2\"></span>erfahr<span class=\"_ _a\"></span>en dar<span class=\"_ _4\"></span>. D<span class=\"_ _a\"></span>ieses V<span class=\"_ _2\"></span>erfahr<span class=\"_ _a\"></span>en wir<span class=\"_ _a\"></span>d grunds<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tzli<span class=\"_ _a\"></span>ch f\u00fcr die W<span class=\"_ _a\"></span>ertermi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>tlung ei<span class=\"_ _a\"></span>ner unbeb<span class=\"_ _a\"></span>auten Liege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>haft a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ewandt.  Der <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>enwert <span class=\"_ _1\"></span>wird <span class=\"_ _1\"></span>\u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wieg<span class=\"_ _d\"></span>end <span class=\"_ _1\"></span>mittels <span class=\"_ _1\"></span>Resid<span class=\"_ _a\"></span>ualwertverfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ermitt<span class=\"_ _a\"></span>elt, <span class=\"_ _3\"></span>wobei <span class=\"_ _1\"></span>seit <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>Jahr 201<span class=\"_ _a\"></span>8 <span class=\"_ _3\"></span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Bebau<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>ab-<span class=\"_ _3ca\"> </span>schlag <span class=\"_ _1\"></span>mehr <span class=\"_ _1\"></span>angeset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t, <span class=\"_ _1\"></span>sondern <span class=\"_ _1\"></span>ein <span class=\"_ _3\"></span>Zu- <span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ag <span class=\"_ _3\"></span>f\u00fcr<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Me<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>-/Minderaus<span class=\"_ _a\"></span>nutzung <span class=\"_ _1\"></span>herange<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>oge<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>wird.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Auf <span class=\"_ _1\"></span>Grundla<span class=\"_ _a\"></span>ge einer <span class=\"_ _3\"></span>ver<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fac<span class=\"_ _d\"></span>ht <span class=\"_ _3\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rte<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>N<span class=\"_ _d\"></span>utzfl\u00e4<span class=\"_ _a\"></span>chen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tudie <span class=\"_ _3\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h <span class=\"_ _e\"></span>Absc<span class=\"_ _a\"></span>h\u00e4tzung <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Beba<span class=\"_ _a\"></span>uungsm\u00f6gli<span class=\"_ _d\"></span>chkeit<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Um<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>gebungsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g wird festg<span class=\"_ _a\"></span>estellt, ob e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Me<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>- <span class=\"_ _1\"></span>oder Min<span class=\"_ _a\"></span>der<span class=\"_ _1\"></span>nutz<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>vorliegt. Dies<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Ermittl<span class=\"_ _d\"></span>ung wird so<span class=\"_ _a\"></span>wohl im E<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>wert- als auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> im S<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>chwert<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _d\"></span>ngew<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndt. Da j<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>doc<span class=\"_ _a\"></span>h au<span class=\"_ _1\"></span>fgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> mi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tre<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htli<span class=\"_ _a\"></span>chen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ebu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span>heit der<span class=\"_ _1\"></span> Ei<span class=\"_ _a\"></span>nheiten ein allf\u00e4l<span class=\"_ _d\"></span>lig<span class=\"_ _d\"></span>es <span class=\"_ _a\"></span>Nu<span class=\"_ _1\"></span>tzfl<span class=\"_ _d\"></span>\u00e4chenpo<span class=\"_ _a\"></span>tential <span class=\"_ _a\"></span>nicht <span class=\"_ _a\"></span>gehob<span class=\"_ _a\"></span>en w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en k<span class=\"_ _a\"></span>ann, <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>nwert m<span class=\"_ _a\"></span>eist <span class=\"_ _a\"></span>anhand <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>tats\u00e4<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>vorhan<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nen Nutzfl\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e ermit<span class=\"_ _a\"></span>telt. WER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>MIND<span class=\"_ _a\"></span>ER<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>EN IMMOBI<span class=\"_ _a\"></span>LIEN Selbstge<span class=\"_ _a\"></span>nutzte <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>Finanzinves<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>itio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gehalt<span class=\"_ _d\"></span>ene <span class=\"_ _2\"></span>Immobil<span class=\"_ _a\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>reg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lm\u00e4<span class=\"_ _a\"></span>\u00dfigen <span class=\"_ _2\"></span>Abst\u00e4nd<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>durch <span class=\"_ _2\"></span>allgem<span class=\"_ _a\"></span>ein <span class=\"_ _2\"></span>beeidete<span class=\"_ _a\"></span> und geric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>ch zertifiziert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Sa<span class=\"_ _a\"></span>chverst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dige f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Ho<span class=\"_ _a\"></span>chbau- u<span class=\"_ _a\"></span>nd Immobil<span class=\"_ _d\"></span>ienbe<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng be<span class=\"_ _a\"></span>wertet. <span class=\"_ _a\"></span> Ist der beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde Zeit<span class=\"_ _a\"></span>wert kleine<span class=\"_ _d\"></span>r als der B<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>chwer<span class=\"_ _a\"></span>t (<span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>haffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>ten abz\u00fcglic<span class=\"_ _a\"></span>h kumulierte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> pla<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>m\u00e4\u00dfig<span class=\"_ _d\"></span>er und a<span class=\"_ _a\"></span>u\u00dfer<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>planm\u00e4\u00dfig<span class=\"_ _a\"></span>er <span class=\"_ _10\"> </span>Abschr<span class=\"_ _a\"></span>eibungen), <span class=\"_ _10\"> </span>liegt<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tminde<span class=\"_ _a\"></span>rung <span class=\"_ _10\"> </span>vor<span class=\"_ _4\"></span>. <span class=\"_ _12\"> </span>Dem<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ufolge<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>wir<span class=\"_ _a\"></span>d <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>Buchwert <span class=\"_ _11\"> </span>erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _11\"> </span>auf <span class=\"_ _10\"> </span>den<span class=\"_ _a\"></span> niedriger<span class=\"_ _a\"></span>en b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>\u00fcr <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>as <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>eststell<span class=\"_ _a\"></span>en ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r W<span class=\"_ _a\"></span>ertauf<span class=\"_ _a\"></span>holung <span class=\"_ _d\"></span>ist <span class=\"_ _a\"></span>die gl<span class=\"_ _a\"></span>eiche Met<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>f\u00fcr eine <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ertmind<span class=\"_ _a\"></span>erung <span class=\"_ _1\"></span>anzu<span class=\"_ _a\"></span>wenden. Zu <span class=\"_ _1\"></span>jedem Bil<span class=\"_ _a\"></span>anzstichtag wir<span class=\"_ _a\"></span>d \u00fc<span class=\"_ _1\"></span>berp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcft, ob Anzeich<span class=\"_ _d\"></span>en daf\u00fcr vorliegen, dass eine We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t-<span class=\"_ _3ca\"> </span>aufholu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>stattg<span class=\"_ _a\"></span>efunden <span class=\"_ _e\"></span>hat. <span class=\"_ _f\"> </span>Der <span class=\"_ _e\"></span>Buchwert <span class=\"_ _e\"></span>nach <span class=\"_ _f\"> </span>W<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ta<span class=\"_ _a\"></span>ufh<span class=\"_ _1\"></span>olu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>arf <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Buch<span class=\"_ _d\"></span>wert <span class=\"_ _e\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _e\"></span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsteig<span class=\"_ _a\"></span>en, <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>sich, <span class=\"_ _e\"></span>unter Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eibunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, oh<span class=\"_ _a\"></span>ne v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rherige W<span class=\"_ _a\"></span>ertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>derung <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eben h\u00e4tte.<span class=\"_ _a\"></span> Sowohl<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Wertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>erunge<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>als <span class=\"_ _f\"></span>auc<span class=\"_ _d\"></span>h <span class=\"_ _11\"> </span>We<span class=\"_ _a\"></span>rtaufholu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>wi<span class=\"_ _d\"></span>nn- <span class=\"_ _f\"> </span>und <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erlustre<span class=\"_ _a\"></span>chnung <span class=\"_ _f\"> </span>erfasst <span class=\"_ _e\"></span>und <span class=\"_ _11\"> </span>sind<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>in Anhanga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _d\"></span>be 9. Det<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>s zur Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zerngewi<span class=\"_ _a\"></span>nn- und -verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung ab S<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite 109<span class=\"_ _d\"></span> ersi<span class=\"_ _a\"></span>chtlich. Die bei<span class=\"_ _a\"></span>zulegende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte und die <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l-Hier<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>chie gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> I<span class=\"_ _d\"></span>FRS 13 <span class=\"_ _d\"></span>sind <span class=\"_ _a\"></span>unter 16. <span class=\"_ _d\"></span>Bemessu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>es beizulege<span class=\"_ _a\"></span>nden Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts a<span class=\"_ _a\"></span>b Seite 119<span class=\"_ _a\"></span> angef\u00fchrt<span class=\"_ _a\"></span>. Sonstig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Angab<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>z<span class=\"_ _a\"></span>um Bewertung<span class=\"_ _a\"></span>sprozess Der <span class=\"_ _1\"></span>Geb<span class=\"_ _a\"></span>rauch unterschiedli<span class=\"_ _a\"></span>cher <span class=\"_ _1\"></span>Prei<span class=\"_ _d\"></span>sfi<span class=\"_ _d\"></span>ndungsm<span class=\"_ _a\"></span>odelle und Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> kann <span class=\"_ _1\"></span>zu untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedli<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>Erge<span class=\"_ _a\"></span>bn<span class=\"_ _1\"></span>isse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> hinsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tli<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> des <span class=\"_ _d\"></span>bei<span class=\"_ _a\"></span>zulegenden <span class=\"_ _a\"></span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tes <span class=\"_ _a\"></span>f\u00fchr<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>\u00c4nder<span class=\"_ _a\"></span>ungen d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Sch\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zung<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>die d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ermittl<span class=\"_ _a\"></span>ung d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>beizulege<span class=\"_ _a\"></span>nden Zeitwertes <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6gensw<span class=\"_ _a\"></span>erten <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>F\u00e4ll<span class=\"_ _d\"></span>en <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>Grunde<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>liegen, <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>dene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>keine <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Mark<span class=\"_ _a\"></span>tpreis<span class=\"_ _d\"></span>e <span class=\"_ _e\"></span>verf\u00fcgb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r <span class=\"_ _e\"></span>sin<span class=\"_ _a\"></span>d, k\u00f6nnen  Ab-  u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d  Zusch<span class=\"_ _a\"></span>reibunge<span class=\"_ _a\"></span>n <span class=\"_ _7\"> </span>d<span class=\"_ _d\"></span>es  Buchw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts  der  betref<span class=\"_ _a\"></span>fend<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte  und  die  Erfass<span class=\"_ _a\"></span>ung  e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es  e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t-<span class=\"_ _3ca\"> </span>sprec<span class=\"_ _a\"></span>henden A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _d\"></span>ands b<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>w<span class=\"_ _a\"></span>. Er<span class=\"_ _a\"></span>trags in der <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ewi<span class=\"_ _a\"></span>nn- und V<span class=\"_ _2\"></span>erlustr<span class=\"_ _a\"></span>echn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng erfor<span class=\"_ _2\"></span>dern<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Bestimmt<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>Kapit<span class=\"_ _d\"></span>alanlage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>blic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>ise<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>icht <span class=\"_ _1\"></span>wiederkehr<span class=\"_ _a\"></span>end <span class=\"_ _3\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>Fair <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>alue <span class=\"_ _1\"></span>bewertet<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>einm<span class=\"_ _a\"></span>alig mit dem <span class=\"_ _1\"></span>Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert bewer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>t,<span class=\"_ _d\"></span> wenn Erei<span class=\"_ _d\"></span>gnisse ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>er\u00e4<span class=\"_ _d\"></span>nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n von Umst\u00e4nde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Anlass zur V<span class=\"_ _2\"></span>ermut<span class=\"_ _d\"></span>un<span class=\"_ _1\"></span>g geb<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>dass der Buchwer<span class=\"_ _a\"></span>t n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t m<span class=\"_ _a\"></span>ehr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>erzielbar sei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> k\u00f6<span class=\"_ _a\"></span>nnte<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Bewertung<span class=\"_ _a\"></span>shierarchi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _d\"></span> Die VI<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>-V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungsg<span class=\"_ _a\"></span>ruppe or<span class=\"_ _a\"></span>dnet alle <span class=\"_ _a\"></span>Finanzi<span class=\"_ _d\"></span>nstrume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iner St<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe<span class=\"_ _a\"></span> der Be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>ungshierar<span class=\"_ _a\"></span>chie des I<span class=\"_ _a\"></span>FRS 13 <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u. G<span class=\"_ _a\"></span>em\u00e4\u00df der  d<span class=\"_ _a\"></span>ezentrale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Organis<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tionss<span class=\"_ _a\"></span>truktur <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>VIG-V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsgruppe <span class=\"_ _12\"> </span>sind <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zeln<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  T<span class=\"_ _5b\"></span>oc<span class=\"_ _d\"></span>htergesel<span class=\"_ _a\"></span>lschaften <span class=\"_ _12\"> </span>f\u00fcr <span class=\"_ _12\"> </span>die Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _d\"></span>ung <span class=\"_ _f\"> </span>diese<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>Ka<span class=\"_ _1\"></span>tego<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>erung <span class=\"_ _e\"></span>veran<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>wo<span class=\"_ _d\"></span>rtlic<span class=\"_ _d\"></span>h. <span class=\"_ _f\"> </span>Dies <span class=\"_ _e\"></span>ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt <span class=\"_ _e\"></span>insbeso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>e <span class=\"_ _f\"> </span>auch <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>lokal<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>Kenntniss<span class=\"_ _d\"></span>e <span class=\"_ _e\"></span>z<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span> Qualit\u00e4t <span class=\"_ _a\"></span>der einzelne<span class=\"_ _d\"></span>n Zeit<span class=\"_ _a\"></span>werte bzw<span class=\"_ _a\"></span>. <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>f\u00e4lli<span class=\"_ _a\"></span>g notw<span class=\"_ _1\"></span>endig<span class=\"_ _a\"></span>er Inputpa<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>eter f\u00fcr ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Mo<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g. Die beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zeit<span class=\"_ _a\"></span>werte werd<span class=\"_ _a\"></span>en mittels f<span class=\"_ _a\"></span>olgender Hi<span class=\"_ _a\"></span>erarchie g<span class=\"_ _a\"></span>em\u00e4\u00df IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 13 <span class=\"_ _d\"></span>ermi<span class=\"_ _d\"></span>ttelt: \u2022<span class=\"_ _8\"> </span>Die Bestimm<span class=\"_ _a\"></span>ung des beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>enden Zei<span class=\"_ _d\"></span>twerts <span class=\"_ _d\"></span>von <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ins<span class=\"_ _d\"></span>trument<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n be<span class=\"_ _a\"></span>ruht<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>ener<span class=\"_ _d\"></span>ell auf Pr<span class=\"_ _a\"></span>eisnoti<span class=\"_ _a\"></span>erungen auf ak<span class=\"_ _a\"></span>tiven<span class=\"_ _3ca\"> </span>M\u00e4rkte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fcr i<span class=\"_ _d\"></span>dentisc<span class=\"_ _a\"></span>he V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werte oder S<span class=\"_ _a\"></span>chulden (<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ev<span class=\"_ _a\"></span>el 1).<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Handelt es s<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t notie<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>Fina<span class=\"_ _a\"></span>nzin<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e o<span class=\"_ _a\"></span>der sind kein<span class=\"_ _a\"></span>e Preis<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>otie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>uf aktiven M\u00e4<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kt<span class=\"_ _a\"></span>en verf\u00fcgb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>,<span class=\"_ _3ca\"> </span>wird d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>wert anhand <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ktpr<span class=\"_ _a\"></span>eisnotie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>unge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r \u00e4h<span class=\"_ _d\"></span>nli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte ode<span class=\"_ _d\"></span>r Preis<span class=\"_ _a\"></span>notierung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n a<span class=\"_ _a\"></span>uf n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _3ca\"> </span>aktive<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> M\u00e4<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kten <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>Le<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>el 2). <span class=\"_ _a\"></span>F\u00fcr Level<span class=\"_ _d\"></span>-2-Be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den g\u00e4ngige <span class=\"_ _a\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmo<span class=\"_ _d\"></span>del<span class=\"_ _a\"></span>le herange<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>oge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span>dere<span class=\"_ _d\"></span>n Inputf<span class=\"_ _a\"></span>aktore<span class=\"_ _a\"></span>n a<span class=\"_ _1\"></span>m M<span class=\"_ _a\"></span>arkt beo<span class=\"_ _d\"></span>bachtba<span class=\"_ _a\"></span>r sind. Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se Mod<span class=\"_ _a\"></span>elle wer<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n vor <span class=\"_ _d\"></span>allem f<span class=\"_ _a\"></span>\u00fcr illiq<span class=\"_ _a\"></span>uide A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>eihen <span class=\"_ _a\"></span>(Barw<span class=\"_ _a\"></span>ertmet<span class=\"_ _a\"></span>hod<span class=\"_ _d\"></span>e)<span class=\"_ _3ca\"> </span>und s<span class=\"_ _a\"></span>trukt<span class=\"_ _a\"></span>uriert<span class=\"_ _a\"></span>e W<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tpapi<span class=\"_ _a\"></span>ere ang<span class=\"_ _a\"></span>ewandt.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Der beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _d\"></span>ert vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> besti<span class=\"_ _a\"></span>mmten Fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>enten<span class=\"_ _1\"></span>, i<span class=\"_ _a\"></span>nsbeson<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>e Schuldv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsc<span class=\"_ _a\"></span>hreibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>ohne akti<span class=\"_ _d\"></span>ven Ka<span class=\"_ _a\"></span>pitalmarkt so<span class=\"_ _a\"></span>wie von Im<span class=\"_ _a\"></span>mobilien, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nhand <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on B<span class=\"_ _a\"></span>ewertungsmo<span class=\"_ _d\"></span>del<span class=\"_ _a\"></span>len<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>estimm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>deren In<span class=\"_ _a\"></span>putfaktor<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>\u00fcberwiege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t am <span class=\"_ _d\"></span>Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kt beob<span class=\"_ _a\"></span>achtet <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den k\u00f6n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en. Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se Mod<span class=\"_ _a\"></span>elle ber\u00fccksi<span class=\"_ _a\"></span>chtigen <span class=\"_ _a\"></span>unt<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r ander<span class=\"_ _a\"></span>em T<span class=\"_ _4\"></span>ransaktion<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>in nicht <span class=\"_ _d\"></span>aktive<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> M\u00e4<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, G<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Expe<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n u<span class=\"_ _d\"></span>nd Str<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ktu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> der Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6me <span class=\"_ _a\"></span>(Level 3).<span class=\"_ _3ca\"> </span>Fol<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> T<span class=\"_ _5b\"></span>abell<span class=\"_ _a\"></span>e leg<span class=\"_ _a\"></span>t di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> ve<span class=\"_ _a\"></span>rwe<span class=\"_ _a\"></span>ndet<span class=\"_ _a\"></span>en Me<span class=\"_ _a\"></span>thod<span class=\"_ _a\"></span>en und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e wi<span class=\"_ _a\"></span>chtig<span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>n Inp<span class=\"_ _a\"></span>utfa<span class=\"_ _a\"></span>ktor<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>tre<span class=\"_ _a\"></span>nnt<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Le<span class=\"_ _a\"></span>vel<span class=\"_ _d\"></span> 2 und<span class=\"_ _a\"></span> Lev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l 3 da<span class=\"_ _a\"></span>r<span class=\"_ _2\"></span>. D<span class=\"_ _a\"></span>ie dab<span class=\"_ _a\"></span>ei <span class=\"_ _a\"></span>err<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>net<span class=\"_ _a\"></span>en Z<span class=\"_ _a\"></span>eit<span class=\"_ _a\"></span>werte<span class=\"_ _a\"></span> k\u00f6<span class=\"_ _a\"></span>nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>eg<span class=\"_ _d\"></span>elm<span class=\"_ _a\"></span>\u00e4\u00dfig<span class=\"_ _a\"></span>e al<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>auc<span class=\"_ _d\"></span>h <span class=\"_ _a\"></span>nic<span class=\"_ _a\"></span>ht w<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span>kehr<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span>de <span class=\"_ _a\"></span>Be<span class=\"_ _d\"></span>we<span class=\"_ _a\"></span>rtu<span class=\"_ _a\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>hera<span class=\"_ _a\"></span>nge<span class=\"_ _d\"></span>zog<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n.<span class=\"_ _d\"></span> Preismetho<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span><span class=\"fs7\">A<span class=\"_ _1\"></span>ngewendet a<span class=\"_ _1\"></span>uf <span class=\"_ _20f\"> </span>Be<span class=\"_ _1\"></span>izulegender </span>Zeitwert<span class=\"_ _1\"></span> Input-Para<span class=\"_ _1\"></span>mete<span class=\"_ _1\"></span>r Lev<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> <span class=\"_ _dd\"> </span>beobachtbar<span class=\"_ _1\"></span> Bar<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> Anleihen<span class=\"_ _1\"></span>; Schuldschein<span class=\"_ _1\"></span>darlehen; Darlehen;<span class=\"_ _1\"></span> verbriefte Verbind<span class=\"_ _1\"></span>lichkeit<span class=\"_ _1\"></span>en und<span class=\"_ _1\"></span> nachrangige Verbindlich<span class=\"_ _1\"></span>keiten Theoretischer Kurs<span class=\"_ _1\"></span> Emittent<span class=\"_ _1\"></span>en-, sektoren- bzw<span class=\"_ _1\"></span>. ratingabh\u00e4n<span class=\"_ _1\"></span>gige Zinsstruktur<span class=\"_ _1\"></span>kurve Bar<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>or M<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>l Anleihen<span class=\"_ _1\"></span> und<span class=\"_ _1\"></span> Schuldscheind<span class=\"_ _1\"></span>arlehen mit sons<span class=\"_ _1\"></span>tigen eingebetteten<span class=\"_ _1\"></span> Derivaten Theoretischer Kurs<span class=\"_ _1\"></span> Geldmarkt- und<span class=\"_ _1\"></span> Swapkurve; imp<span class=\"_ _1\"></span>lizite Volatilit\u00e4tsoberfl\u00e4<span class=\"_ _1\"></span>che; Caps- &amp; F<span class=\"_ _1\"></span>loors-<span class=\"_ _1\"></span>Volatilit\u00e4ten; Emittent<span class=\"_ _1\"></span>en-, sektoren- bzw<span class=\"_ _1\"></span>. ratingabh\u00e4n<span class=\"_ _1\"></span>gige Zinsstruktur<span class=\"_ _1\"></span>kurve Bar<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _39a\"> </span>Devisentermink<span class=\"_ _1\"></span>ontrakte<span class=\"_ _1\"></span> <span class=\"_ _38d\"> </span>Theoretischer Kurs<span class=\"_ _1\"></span> Devisenkurse; Ge<span class=\"_ _1\"></span>ldmarkt<span class=\"_ _1\"></span>kurven in den b<span class=\"_ _1\"></span>etroffenen<span class=\"_ _1\"></span> W\u00e4hrung<span class=\"_ _1\"></span>en Bar<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>rtm<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>ode<span class=\"_ _1\"></span> <span class=\"_ _39a\"> </span>Zins-/W\u00e4hrung<span class=\"_ _1\"></span>sswap<span class=\"_ _1\"></span>s <span class=\"_ _10a\"> </span>Theoretischer Kurs<span class=\"_ _1\"></span> Devisenkurse; Ge<span class=\"_ _1\"></span>ldmarkt- und<span class=\"_ _1\"></span> Swapkurv<span class=\"_ _1\"></span>en in d<span class=\"_ _1\"></span>en betroffenen W\u00e4h<span class=\"_ _1\"></span>rungen<span class=\"_ _1\"></span> Opt<span class=\"_ _1\"></span>ions<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> <span class=\"_ _42\"> </span>A<span class=\"_ _1\"></span>ktienoptionen<span class=\"_ _1\"></span> <span class=\"_ _39b\"> </span>Theoretischer Kurs<span class=\"_ _1\"></span> Aktienkurse zum<span class=\"_ _1\"></span> Bewertu<span class=\"_ _1\"></span>ngsstichtag;<span class=\"_ _1\"></span> implizite Volatilit\u00e4ten; Zins<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>kturkurve Lev<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span> <span class=\"_ _dd\"> </span>(nicht) beobacht<span class=\"_ _1\"></span>bar<span class=\"_ _1\"></span> Opt<span class=\"_ _1\"></span>ions<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ei<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>elle<span class=\"_ _1\"></span> <span class=\"_ _42\"> </span>A<span class=\"_ _1\"></span>ktienoptionen<span class=\"_ _1\"></span> <span class=\"_ _39b\"> </span>Theoretischer Kurs<span class=\"_ _1\"></span> Aktienkurse zum<span class=\"_ _1\"></span> Bewertu<span class=\"_ _1\"></span>ngsstichtag;<span class=\"_ _1\"></span> Volatilit\u00e4ten; Zinsstruktur<span class=\"_ _1\"></span>kurve Ver<span class=\"_ _1\"></span>keh<span class=\"_ _1\"></span>rsw<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>tm<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e <span class=\"_ _352\"> </span>Im<span class=\"_ _1\"></span>mobilien <span class=\"_ _f9\"> </span>Gutachter-Wert<span class=\"_ _1\"></span> Immobiliens<span class=\"_ _1\"></span>pezifische Ertrags- <span class=\"_ _1\"></span>und Aufw<span class=\"_ _1\"></span>andsp<span class=\"_ _1\"></span>arameter; Kapitalisierungs<span class=\"_ _1\"></span>zinssatz;<span class=\"_ _1\"></span> Daten zu vergleichbaren T<span class=\"_ _1\"></span>ransa<span class=\"_ _1\"></span>ktionen Dis<span class=\"_ _1\"></span>coun<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Ca<span class=\"_ _1\"></span>sh <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>-Mod<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>Immob<span class=\"_ _1\"></span>ilien <span class=\"_ _f9\"> </span>Gutachter-Wert Immobiliens<span class=\"_ _1\"></span>pezifische Ertrags- <span class=\"_ _1\"></span>und Aufw<span class=\"_ _1\"></span>andsp<span class=\"_ _1\"></span>arameter; Diskontierungsz<span class=\"_ _1\"></span>inssatz; Indexierung<span class=\"_ _1\"></span>en Mult<span class=\"_ _1\"></span>ip<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s M<span class=\"_ _1\"></span>eth<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>e <span class=\"_ _4a\"> </span>Aktien <span class=\"_ _135\"> </span>Th<span class=\"_ _1\"></span>eoretischer Kurs Unterneh<span class=\"_ _1\"></span>menssp<span class=\"_ _1\"></span>ezifische Ertragsz<span class=\"_ _1\"></span>ahlen; branchen\u00fcb<span class=\"_ _1\"></span>licher Multipli<span class=\"_ _1\"></span>kator Dis<span class=\"_ _1\"></span>coun<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Ca<span class=\"_ _1\"></span>sh <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ow<span class=\"_ _1\"></span>-Mod<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>Aktien <span class=\"_ _135\"> </span>T<span class=\"_ _1\"></span>heoretischer Kurs<span class=\"_ _1\"></span> Unterneh<span class=\"_ _1\"></span>menssp<span class=\"_ _1\"></span>ezifische Ertragsz<span class=\"_ _1\"></span>ahlen; Diskontierungs<span class=\"_ _1\"></span>zinssatz<span class=\"_ _1\"></span> Ante<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>e E<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>enm<span class=\"_ _1\"></span>itte<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _42\"> </span>Aktien <span class=\"_ _135\"> </span>Buchkurs Unterneh<span class=\"_ _1\"></span>menssp<span class=\"_ _1\"></span>ezifisches Eigen<span class=\"_ _1\"></span>kapital laut Einzelab<span class=\"_ _1\"></span>schluss Fort<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>f\u00fch<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>e A<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>affu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>kost<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> Fixed-Incom<span class=\"_ _1\"></span>e-Instrumente (ill<span class=\"_ _1\"></span>iquide A<span class=\"_ _1\"></span>nleihen, Polizzend<span class=\"_ _1\"></span>arlehen, Darlehen) ohn<span class=\"_ _1\"></span>e beoba<span class=\"_ _1\"></span>chtbare Inputd<span class=\"_ _1\"></span>aten f\u00fcr vergleichbar<span class=\"_ _1\"></span>e Assets Buchkurs <span class=\"_ _176\"> </span>Eins<span class=\"_ _1\"></span>tandspreis; R<span class=\"_ _1\"></span>\u00fcckzahlung<span class=\"_ _1\"></span>spreis; Effektivren<span class=\"_ _1\"></span>dite<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "<div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs2262\">25.1.<span class=\"ff5b\"> </span>W<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>hrun<span class=\"_ _a\"></span>gsumrec<span class=\"_ _1\"></span>hn<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> </div><div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs2263\">T<span class=\"_ _2\"></span>ransaktionen<span class=\"_ _a\"></span> in fremd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r W<span class=\"_ _a\"></span>\u00e4hrung <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2264\">Die <span class=\"_ _a\"></span>Einzelabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l\u00fcss<span class=\"_ _a\"></span>e jed<span class=\"_ _a\"></span>er T<span class=\"_ _4\"></span>oc<span class=\"_ _d\"></span>htergesel<span class=\"_ _d\"></span>lsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>werden<span class=\"_ _a\"></span> in <span class=\"_ _a\"></span>jener <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>\u00e4hrung <span class=\"_ _a\"></span>erstell<span class=\"_ _d\"></span>t, <span class=\"_ _d\"></span>die <span class=\"_ _a\"></span>im U<span class=\"_ _a\"></span>mfeld <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>or<span class=\"_ _d\"></span>dentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch\u00e4fts-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2265\">t\u00e4tigkeit <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s <span class=\"_ _11\"> </span>vorherrsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _11\"> </span>(<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>unktionale <span class=\"_ _11\"> </span>W<span class=\"_ _a\"></span>\u00e4hrung). <span class=\"_ _11\"> </span>Innerh<span class=\"_ _d\"></span>alb <span class=\"_ _11\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>entspric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _11\"> </span>die </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2266\">funktion<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>le W<span class=\"_ _a\"></span>\u00e4hrung im Wese<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>der lokal<span class=\"_ _d\"></span>en W<span class=\"_ _a\"></span>\u00e4hrung. Nicht <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> funktional<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> W<span class=\"_ _a\"></span>\u00e4hrung abges<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>loss<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Gesch\u00e4fts<span class=\"_ _a\"></span>vor<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2267\">f\u00e4lle werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> mit dem<span class=\"_ _d\"></span> Devise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>mittelk<span class=\"_ _a\"></span>urs <span class=\"_ _1\"></span>am<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ag<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der jewei<span class=\"_ _a\"></span>ligen <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ransakti<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span> erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Die Umr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g der am Bilanzstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2268\">in <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>emdw\u00e4<span class=\"_ _d\"></span>hrung bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>mo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et\u00e4r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>bi<span class=\"_ _a\"></span>ndlichkeiten<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in Euro <span class=\"_ _1\"></span>erfol<span class=\"_ _a\"></span>gt <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>Devise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>mitt<span class=\"_ _a\"></span>el-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2269\">kurs am <span class=\"_ _a\"></span>Bilanzsticht<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g. D<span class=\"_ _a\"></span>araus res<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ltier<span class=\"_ _a\"></span>ende <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>emdw\u00e4h<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>sku<span class=\"_ _1\"></span>rsg<span class=\"_ _a\"></span>ewinne u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d -verlus<span class=\"_ _a\"></span>te wer<span class=\"_ _a\"></span>den erfolg<span class=\"_ _d\"></span>swirks<span class=\"_ _d\"></span>am erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> </div><div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs226a\">Umrechn<span class=\"_ _a\"></span>ung von Einz<span class=\"_ _d\"></span>elabs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hl\u00fcs<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>n fremd<span class=\"_ _a\"></span>er W\u00e4hrun<span class=\"_ _a\"></span>g  </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs226b\">V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte,<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _d\"></span>ndlichk<span class=\"_ _a\"></span>eiten <span class=\"_ _12\"> </span>so<span class=\"_ _a\"></span>wie <span class=\"_ _10\"> </span>Ertr\u00e4ge<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>und <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>ufwendung<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den <span class=\"_ _10\"> </span>in <span class=\"_ _11\"> </span>Euro, <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>richts<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs226c\">Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g, <span class=\"_ _e\"></span>darg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellt. <span class=\"_ _3\"></span>Die <span class=\"_ _e\"></span>Umr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ung <span class=\"_ _3\"></span>aller <span class=\"_ _e\"></span>in <span class=\"_ _3\"></span>den <span class=\"_ _e\"></span>Einzelab<span class=\"_ _a\"></span>sch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>\u00fcssen <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>usg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>und <span class=\"_ _f\"> </span>S<span class=\"_ _d\"></span>chuld<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>in<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs226e\">Euro erfolgt <span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>visenmitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lku<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s am <span class=\"_ _1\"></span>Bilanzstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag.<span class=\"_ _d\"></span> Die <span class=\"_ _1\"></span>Posten der <span class=\"_ _1\"></span>Gewi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- und <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>stre<span class=\"_ _a\"></span>chnung werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>mit dem </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs226f\">durchs<span class=\"_ _a\"></span>chnittlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n D<span class=\"_ _a\"></span>evisenmittelk<span class=\"_ _a\"></span>ur<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> zum Mo<span class=\"_ _a\"></span>natsende <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mg<span class=\"_ _a\"></span>erechn<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>. I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Kapitalf<span class=\"_ _a\"></span>lu<span class=\"_ _1\"></span>ssr<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>nu<span class=\"_ _1\"></span>ng<span class=\"_ _d\"></span> wir<span class=\"_ _a\"></span>d f\u00fcr di<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>er\u00e4nde<span class=\"_ _a\"></span>rung </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2270\">der <span class=\"_ _7\"> </span>Bila<span class=\"_ _a\"></span>nzposten  der <span class=\"_ _7\"> </span>Devis<span class=\"_ _d\"></span>enmittelk<span class=\"_ _a\"></span>urs <span class=\"_ _7\"> </span>am<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>B<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>anzsti<span class=\"_ _a\"></span>chtag <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _7\"> </span>die  Ve<span class=\"_ _a\"></span>r\u00e4nderu<span class=\"_ _d\"></span>ng <span class=\"_ _7\"> </span>der<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>Posten  der <span class=\"_ _7\"> </span>Ge<span class=\"_ _d\"></span>winn-  und </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2271\">V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>dur<span class=\"_ _a\"></span>chsc<span class=\"_ _d\"></span>hnittlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>De<span class=\"_ _d\"></span>visenmi<span class=\"_ _d\"></span>ttelku<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s <span class=\"_ _f\"></span>zu<span class=\"_ _a\"></span>m <span class=\"_ _f\"> </span>Per<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>enende <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>. <span class=\"_ _f\"></span>Umr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ungsdif<span class=\"_ _2\"></span>ferenze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>auch </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2272\">soweit sie si<span class=\"_ _a\"></span>ch aus d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Bil<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>nach der <span class=\"_ _a\"></span>at<span class=\"_ _1\"></span> e<span class=\"_ _a\"></span>qu<span class=\"_ _1\"></span>it<span class=\"_ _d\"></span>y-Met<span class=\"_ _a\"></span>hode ergebe<span class=\"_ _a\"></span>n, werd<span class=\"_ _a\"></span>en direk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> im<span class=\"_ _d\"></span> Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapi<span class=\"_ _d\"></span>tal erfass<span class=\"_ _d\"></span>t. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2273\">F\u00fcr <span class=\"_ _11\"> </span>s\u00e4m<span class=\"_ _d\"></span>tliche <span class=\"_ _f\"> </span>Posten <span class=\"_ _f\"> </span>des <span class=\"_ _11\"> </span>Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sses <span class=\"_ _f\"> </span>kam <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _11\"> </span>die <span class=\"_ _f\"> </span>t\u00fcrkis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen <span class=\"_ _f\"> </span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sells<span class=\"_ _a\"></span>chaften <span class=\"_ _f\"> </span>entspr<span class=\"_ _d\"></span>ech<span class=\"_ _d\"></span>end <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _11\"> </span>Hyp<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2274\">inflations<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ors<span class=\"_ _a\"></span>chriften der De<span class=\"_ _a\"></span>visenmitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lku<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s am <span class=\"_ _a\"></span>Bilanzsti<span class=\"_ _d\"></span>chtag<span class=\"_ _d\"></span> zur A<span class=\"_ _d\"></span>nwend<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng. </div><div class=\"t m2 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs2275\">W\u00e4hrung <span class=\"_ _395\"> </span><span class=\"fs7\">Sti<span class=\"_ _1\"></span>chtagskurs <span class=\"_ _362\"> </span>D<span class=\"_ _a\"></span>urch<span class=\"_ _1\"></span>schnitt<span class=\"_ _1\"></span>skurs </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs2276\">31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs2277\">31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs2278\">2023<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h15 ff58 fs7 fc9 sc0 ls4 ws0 gs2279\">2022<span class=\"_ _3ca\"> </span></div><div class=\"c w35 h2d gs227a\"><div class=\"t m2 x0 h2e y157 ff5a fs7 fc6 sc0 ls4 ws0\">1 EU<span class=\"_ _1\"></span>R </div></div><div class=\"c w9 hb5 gs227b\"><div class=\"t m2 x0 hb6 y123c ff5e fs7 fc6 sc0 ls4 ws0\">\u2259<span class=\"_ _3ca\"> </span></div></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs227c\">Alba<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span> <span class=\"_ _1b2\"> </span>ALL <span class=\"_ _13a\"> </span>103,880<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs227d\">114,2300<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs227e\">108,7483<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs227f\">118,9211<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2280\">Bosn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>-He<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owin<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>ark<span class=\"_ _1\"></span> <span class=\"_ _fb\"> </span>B<span class=\"_ _1\"></span>AM <span class=\"_ _17c\"> </span>1,<span class=\"_ _1\"></span>9558<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2281\">1,9558<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2282\">1,9558<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2283\">1,9558<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2284\">Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Lew<span class=\"_ _1\"></span> <span class=\"_ _22d\"> </span>BG<span class=\"_ _1\"></span>N <span class=\"_ _82\"> </span>1,9558<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2285\">1,9558<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2286\">1,9558<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2287\">1,9558<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2288\">Ge<span class=\"_ _1\"></span>orgis<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r L<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>GEL <span class=\"_ _352\"> </span>2,9960<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2289\">2,8844<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs228a\">2,8432<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs228b\">3,0686<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs228c\">Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che K<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _396\"> </span>HRK/EU<span class=\"_ _1\"></span>R <span class=\"_ _13a\"> </span>1,000<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs228d\">7,5365<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs228e\">1,0000<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs228f\">7,5349<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2290\">Maz<span class=\"_ _1\"></span>edo<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che D<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _262\"> </span>MKD <span class=\"_ _4e\"> </span>61,4950<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2291\">61,4932<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2292\">61,5572<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2293\">61,6219<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2294\">Mol<span class=\"_ _1\"></span>dau<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Leu<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>M<span class=\"_ _1\"></span>DL <span class=\"_ _4e\"> </span>19,3574<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2295\">20,3792<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2296\">19,6431<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2297\">19,8982<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2298\">Neu<span class=\"_ _1\"></span>e T<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span>kis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e L<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span>a <span class=\"_ _8a\"> </span>T<span class=\"_ _1\"></span>RY <span class=\"_ _3b\"> </span>32,6531<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs2299\">19,9649<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs229a\">25,7597<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs229b\">17,4088<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs229c\">Po<span class=\"_ _1\"></span>lnis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Zl<span class=\"_ _1\"></span>oty<span class=\"_ _1\"></span> <span class=\"_ _1b2\"> </span>PLN <span class=\"_ _71\"> </span>4,3395<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs229d\">4,6808<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs229e\">4,5420<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs229f\">4,6861<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22a0\">Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>isc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r Le<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _2cc\"> </span>RON <span class=\"_ _82\"> </span>4,9756<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs22a1\">4,9495<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22a2\">4,9467<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs22a3\">4,9313<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22a4\">Sch<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>izer<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _397\"> </span>CHF <span class=\"_ _71\"> </span>0,9260<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs22a5\">0,9847<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22a6\">0,9718<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs22a7\">1,0047<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22a8\">Se<span class=\"_ _1\"></span>rbis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>er D<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _249\"> </span>RSD<span class=\"_ _1\"></span> <span class=\"_ _1a4\"> </span>117,1737<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs22a9\">117,3224<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22aa\">117,2530<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs22ab\">117,4641<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22ac\">Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che K<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _a0\"> </span>C<span class=\"_ _d\"></span>ZK <span class=\"_ _3b\"> </span>24,7240<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs22ad\">24,1160<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22ae\">24,0043<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs22af\">24,5659<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22b0\">Uk<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>iwn<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>UAH <span class=\"_ _37d\"> </span>42,2079<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs22b1\">38,9510<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22b2\">39,5619<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs22b3\">33,9954<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22b4\">Ung<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orin<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _184\"> </span>HU<span class=\"_ _1\"></span>F <span class=\"_ _1a4\"> </span>382,8<span class=\"_ _1\"></span>000<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs22b5\">400,8700<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22b6\">381,8527<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs22b7\">391,2865<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22b8\">US-D<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>lar<span class=\"_ _1\"></span> <span class=\"_ _136\"> </span>USD <span class=\"_ _d5\"> </span>1,1<span class=\"_ _1\"></span>050<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs22b9\">1,0666<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs22ba\">1,0813<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h2e ff5a fs7 fc9 sc0 ls4 ws0 gs22bb\">1,0531<span class=\"_ _3ca\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "25.1.<span class=\"ff5b\"> </span>W<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>hrun<span class=\"_ _a\"></span>gsumrec<span class=\"_ _1\"></span>hn<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> T<span class=\"_ _2\"></span>ransaktionen<span class=\"_ _a\"></span> in fremd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r W<span class=\"_ _a\"></span>\u00e4hrung <span class=\"_ _a\"></span> Die <span class=\"_ _a\"></span>Einzelabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l\u00fcss<span class=\"_ _a\"></span>e jed<span class=\"_ _a\"></span>er T<span class=\"_ _4\"></span>oc<span class=\"_ _d\"></span>htergesel<span class=\"_ _d\"></span>lsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>werden<span class=\"_ _a\"></span> in <span class=\"_ _a\"></span>jener <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>\u00e4hrung <span class=\"_ _a\"></span>erstell<span class=\"_ _d\"></span>t, <span class=\"_ _d\"></span>die <span class=\"_ _a\"></span>im U<span class=\"_ _a\"></span>mfeld <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>or<span class=\"_ _d\"></span>dentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch\u00e4fts-<span class=\"_ _3ca\"> </span>t\u00e4tigkeit <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s <span class=\"_ _11\"> </span>vorherrsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _11\"> </span>(<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>unktionale <span class=\"_ _11\"> </span>W<span class=\"_ _a\"></span>\u00e4hrung). <span class=\"_ _11\"> </span>Innerh<span class=\"_ _d\"></span>alb <span class=\"_ _11\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>entspric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _11\"> </span>die funktion<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>le W<span class=\"_ _a\"></span>\u00e4hrung im Wese<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>der lokal<span class=\"_ _d\"></span>en W<span class=\"_ _a\"></span>\u00e4hrung. Nicht <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> funktional<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> W<span class=\"_ _a\"></span>\u00e4hrung abges<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>loss<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Gesch\u00e4fts<span class=\"_ _a\"></span>vor<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>f\u00e4lle werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> mit dem<span class=\"_ _d\"></span> Devise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>mittelk<span class=\"_ _a\"></span>urs <span class=\"_ _1\"></span>am<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ag<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der jewei<span class=\"_ _a\"></span>ligen <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ransakti<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span> erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Die Umr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g der am Bilanzstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag in <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>emdw\u00e4<span class=\"_ _d\"></span>hrung bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>mo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et\u00e4r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>bi<span class=\"_ _a\"></span>ndlichkeiten<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in Euro <span class=\"_ _1\"></span>erfol<span class=\"_ _a\"></span>gt <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>Devise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>mitt<span class=\"_ _a\"></span>el-<span class=\"_ _3ca\"> </span>kurs am <span class=\"_ _a\"></span>Bilanzsticht<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g. D<span class=\"_ _a\"></span>araus res<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ltier<span class=\"_ _a\"></span>ende <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>emdw\u00e4h<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>sku<span class=\"_ _1\"></span>rsg<span class=\"_ _a\"></span>ewinne u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d -verlus<span class=\"_ _a\"></span>te wer<span class=\"_ _a\"></span>den erfolg<span class=\"_ _d\"></span>swirks<span class=\"_ _d\"></span>am erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Umrechn<span class=\"_ _a\"></span>ung von Einz<span class=\"_ _d\"></span>elabs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hl\u00fcs<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>n fremd<span class=\"_ _a\"></span>er W\u00e4hrun<span class=\"_ _a\"></span>g  V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte,<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _d\"></span>ndlichk<span class=\"_ _a\"></span>eiten <span class=\"_ _12\"> </span>so<span class=\"_ _a\"></span>wie <span class=\"_ _10\"> </span>Ertr\u00e4ge<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>und <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>ufwendung<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den <span class=\"_ _10\"> </span>in <span class=\"_ _11\"> </span>Euro, <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>richts<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g, <span class=\"_ _e\"></span>darg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellt. <span class=\"_ _3\"></span>Die <span class=\"_ _e\"></span>Umr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ung <span class=\"_ _3\"></span>aller <span class=\"_ _e\"></span>in <span class=\"_ _3\"></span>den <span class=\"_ _e\"></span>Einzelab<span class=\"_ _a\"></span>sch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>\u00fcssen <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>usg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>und <span class=\"_ _f\"> </span>S<span class=\"_ _d\"></span>chuld<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>in<span class=\"_ _3ca\"> </span>Euro erfolgt <span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>visenmitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lku<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s am <span class=\"_ _1\"></span>Bilanzstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag.<span class=\"_ _d\"></span> Die <span class=\"_ _1\"></span>Posten der <span class=\"_ _1\"></span>Gewi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- und <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>stre<span class=\"_ _a\"></span>chnung werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>mit dem durchs<span class=\"_ _a\"></span>chnittlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n D<span class=\"_ _a\"></span>evisenmittelk<span class=\"_ _a\"></span>ur<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> zum Mo<span class=\"_ _a\"></span>natsende <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mg<span class=\"_ _a\"></span>erechn<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>. I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Kapitalf<span class=\"_ _a\"></span>lu<span class=\"_ _1\"></span>ssr<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>nu<span class=\"_ _1\"></span>ng<span class=\"_ _d\"></span> wir<span class=\"_ _a\"></span>d f\u00fcr di<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>er\u00e4nde<span class=\"_ _a\"></span>rung der <span class=\"_ _7\"> </span>Bila<span class=\"_ _a\"></span>nzposten  der <span class=\"_ _7\"> </span>Devis<span class=\"_ _d\"></span>enmittelk<span class=\"_ _a\"></span>urs <span class=\"_ _7\"> </span>am<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>B<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>anzsti<span class=\"_ _a\"></span>chtag <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _7\"> </span>die  Ve<span class=\"_ _a\"></span>r\u00e4nderu<span class=\"_ _d\"></span>ng <span class=\"_ _7\"> </span>der<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>Posten  der <span class=\"_ _7\"> </span>Ge<span class=\"_ _d\"></span>winn-  und V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>dur<span class=\"_ _a\"></span>chsc<span class=\"_ _d\"></span>hnittlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>De<span class=\"_ _d\"></span>visenmi<span class=\"_ _d\"></span>ttelku<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s <span class=\"_ _f\"></span>zu<span class=\"_ _a\"></span>m <span class=\"_ _f\"> </span>Per<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>enende <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>. <span class=\"_ _f\"></span>Umr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ungsdif<span class=\"_ _2\"></span>ferenze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>auch soweit sie si<span class=\"_ _a\"></span>ch aus d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Bil<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>nach der <span class=\"_ _a\"></span>at<span class=\"_ _1\"></span> e<span class=\"_ _a\"></span>qu<span class=\"_ _1\"></span>it<span class=\"_ _d\"></span>y-Met<span class=\"_ _a\"></span>hode ergebe<span class=\"_ _a\"></span>n, werd<span class=\"_ _a\"></span>en direk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> im<span class=\"_ _d\"></span> Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapi<span class=\"_ _d\"></span>tal erfass<span class=\"_ _d\"></span>t. F\u00fcr <span class=\"_ _11\"> </span>s\u00e4m<span class=\"_ _d\"></span>tliche <span class=\"_ _f\"> </span>Posten <span class=\"_ _f\"> </span>des <span class=\"_ _11\"> </span>Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sses <span class=\"_ _f\"> </span>kam <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _11\"> </span>die <span class=\"_ _f\"> </span>t\u00fcrkis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen <span class=\"_ _f\"> </span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sells<span class=\"_ _a\"></span>chaften <span class=\"_ _f\"> </span>entspr<span class=\"_ _d\"></span>ech<span class=\"_ _d\"></span>end <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _11\"> </span>Hyp<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>inflations<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ors<span class=\"_ _a\"></span>chriften der De<span class=\"_ _a\"></span>visenmitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lku<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s am <span class=\"_ _a\"></span>Bilanzsti<span class=\"_ _d\"></span>chtag<span class=\"_ _d\"></span> zur A<span class=\"_ _d\"></span>nwend<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng. W\u00e4hrung <span class=\"_ _395\"> </span><span class=\"fs7\">Sti<span class=\"_ _1\"></span>chtagskurs <span class=\"_ _362\"> </span>D<span class=\"_ _a\"></span>urch<span class=\"_ _1\"></span>schnitt<span class=\"_ _1\"></span>skurs </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022<span class=\"_ _3ca\"> </span>1 EU<span class=\"_ _1\"></span>R \u2259<span class=\"_ _3ca\"> </span>Alba<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span> <span class=\"_ _1b2\"> </span>ALL <span class=\"_ _13a\"> </span>103,880<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>114,2300<span class=\"_ _3ca\"> </span>108,7483<span class=\"_ _3ca\"> </span>118,9211<span class=\"_ _3ca\"> </span>Bosn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>-He<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owin<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>ark<span class=\"_ _1\"></span> <span class=\"_ _fb\"> </span>B<span class=\"_ _1\"></span>AM <span class=\"_ _17c\"> </span>1,<span class=\"_ _1\"></span>9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Lew<span class=\"_ _1\"></span> <span class=\"_ _22d\"> </span>BG<span class=\"_ _1\"></span>N <span class=\"_ _82\"> </span>1,9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>orgis<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r L<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>GEL <span class=\"_ _352\"> </span>2,9960<span class=\"_ _3ca\"> </span>2,8844<span class=\"_ _3ca\"> </span>2,8432<span class=\"_ _3ca\"> </span>3,0686<span class=\"_ _3ca\"> </span>Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che K<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _396\"> </span>HRK/EU<span class=\"_ _1\"></span>R <span class=\"_ _13a\"> </span>1,000<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>7,5365<span class=\"_ _3ca\"> </span>1,0000<span class=\"_ _3ca\"> </span>7,5349<span class=\"_ _3ca\"> </span>Maz<span class=\"_ _1\"></span>edo<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che D<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _262\"> </span>MKD <span class=\"_ _4e\"> </span>61,4950<span class=\"_ _3ca\"> </span>61,4932<span class=\"_ _3ca\"> </span>61,5572<span class=\"_ _3ca\"> </span>61,6219<span class=\"_ _3ca\"> </span>Mol<span class=\"_ _1\"></span>dau<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Leu<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>M<span class=\"_ _1\"></span>DL <span class=\"_ _4e\"> </span>19,3574<span class=\"_ _3ca\"> </span>20,3792<span class=\"_ _3ca\"> </span>19,6431<span class=\"_ _3ca\"> </span>19,8982<span class=\"_ _3ca\"> </span>Neu<span class=\"_ _1\"></span>e T<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span>kis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e L<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span>a <span class=\"_ _8a\"> </span>T<span class=\"_ _1\"></span>RY <span class=\"_ _3b\"> </span>32,6531<span class=\"_ _3ca\"> </span>19,9649<span class=\"_ _3ca\"> </span>25,7597<span class=\"_ _3ca\"> </span>17,4088<span class=\"_ _3ca\"> </span>Po<span class=\"_ _1\"></span>lnis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Zl<span class=\"_ _1\"></span>oty<span class=\"_ _1\"></span> <span class=\"_ _1b2\"> </span>PLN <span class=\"_ _71\"> </span>4,3395<span class=\"_ _3ca\"> </span>4,6808<span class=\"_ _3ca\"> </span>4,5420<span class=\"_ _3ca\"> </span>4,6861<span class=\"_ _3ca\"> </span>Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>isc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r Le<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _2cc\"> </span>RON <span class=\"_ _82\"> </span>4,9756<span class=\"_ _3ca\"> </span>4,9495<span class=\"_ _3ca\"> </span>4,9467<span class=\"_ _3ca\"> </span>4,9313<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>izer<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _397\"> </span>CHF <span class=\"_ _71\"> </span>0,9260<span class=\"_ _3ca\"> </span>0,9847<span class=\"_ _3ca\"> </span>0,9718<span class=\"_ _3ca\"> </span>1,0047<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>rbis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>er D<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _249\"> </span>RSD<span class=\"_ _1\"></span> <span class=\"_ _1a4\"> </span>117,1737<span class=\"_ _3ca\"> </span>117,3224<span class=\"_ _3ca\"> </span>117,2530<span class=\"_ _3ca\"> </span>117,4641<span class=\"_ _3ca\"> </span>Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che K<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _a0\"> </span>C<span class=\"_ _d\"></span>ZK <span class=\"_ _3b\"> </span>24,7240<span class=\"_ _3ca\"> </span>24,1160<span class=\"_ _3ca\"> </span>24,0043<span class=\"_ _3ca\"> </span>24,5659<span class=\"_ _3ca\"> </span>Uk<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>iwn<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>UAH <span class=\"_ _37d\"> </span>42,2079<span class=\"_ _3ca\"> </span>38,9510<span class=\"_ _3ca\"> </span>39,5619<span class=\"_ _3ca\"> </span>33,9954<span class=\"_ _3ca\"> </span>Ung<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orin<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _184\"> </span>HU<span class=\"_ _1\"></span>F <span class=\"_ _1a4\"> </span>382,8<span class=\"_ _1\"></span>000<span class=\"_ _3ca\"> </span>400,8700<span class=\"_ _3ca\"> </span>381,8527<span class=\"_ _3ca\"> </span>391,2865<span class=\"_ _3ca\"> </span>US-D<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>lar<span class=\"_ _1\"></span> <span class=\"_ _136\"> </span>USD <span class=\"_ _d5\"> </span>1,1<span class=\"_ _1\"></span>050<span class=\"_ _3ca\"> </span>1,0666<span class=\"_ _3ca\"> </span>1,0813<span class=\"_ _3ca\"> </span>1,0531<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "F\u00fcr <span class=\"_ _11\"> </span>s\u00e4m<span class=\"_ _d\"></span>tliche <span class=\"_ _f\"> </span>Posten <span class=\"_ _f\"> </span>des <span class=\"_ _11\"> </span>Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sses <span class=\"_ _f\"> </span>kam <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _11\"> </span>die <span class=\"_ _f\"> </span>t\u00fcrkis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen <span class=\"_ _f\"> </span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sells<span class=\"_ _a\"></span>chaften <span class=\"_ _f\"> </span>entspr<span class=\"_ _d\"></span>ech<span class=\"_ _d\"></span>end <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _11\"> </span>Hyp<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>inflations<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ors<span class=\"_ _a\"></span>chriften der De<span class=\"_ _a\"></span>visenmitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lku<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s am <span class=\"_ _a\"></span>Bilanzsti<span class=\"_ _d\"></span>chtag<span class=\"_ _d\"></span> zur A<span class=\"_ _d\"></span>nwend<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng. W\u00e4hrung <span class=\"_ _395\"> </span><span class=\"fs7\">Sti<span class=\"_ _1\"></span>chtagskurs <span class=\"_ _362\"> </span>D<span class=\"_ _a\"></span>urch<span class=\"_ _1\"></span>schnitt<span class=\"_ _1\"></span>skurs </span>31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _3ca\"> </span>31.12.20<span class=\"_ _1\"></span>22<span class=\"_ _3ca\"> </span>2023<span class=\"_ _3ca\"> </span>2022<span class=\"_ _3ca\"> </span>1 EU<span class=\"_ _1\"></span>R \u2259<span class=\"_ _3ca\"> </span>Alba<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span> <span class=\"_ _1b2\"> </span>ALL <span class=\"_ _13a\"> </span>103,880<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>114,2300<span class=\"_ _3ca\"> </span>108,7483<span class=\"_ _3ca\"> </span>118,9211<span class=\"_ _3ca\"> </span>Bosn<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>-He<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>owin<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> K<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>vert<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>ark<span class=\"_ _1\"></span> <span class=\"_ _fb\"> </span>B<span class=\"_ _1\"></span>AM <span class=\"_ _17c\"> </span>1,<span class=\"_ _1\"></span>9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>Bulg<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Lew<span class=\"_ _1\"></span> <span class=\"_ _22d\"> </span>BG<span class=\"_ _1\"></span>N <span class=\"_ _82\"> </span>1,9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>1,9558<span class=\"_ _3ca\"> </span>Ge<span class=\"_ _1\"></span>orgis<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r L<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _11e\"> </span>GEL <span class=\"_ _352\"> </span>2,9960<span class=\"_ _3ca\"> </span>2,8844<span class=\"_ _3ca\"> </span>2,8432<span class=\"_ _3ca\"> </span>3,0686<span class=\"_ _3ca\"> </span>Kroa<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che K<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _396\"> </span>HRK/EU<span class=\"_ _1\"></span>R <span class=\"_ _13a\"> </span>1,000<span class=\"_ _1\"></span>0<span class=\"_ _3ca\"> </span>7,5365<span class=\"_ _3ca\"> </span>1,0000<span class=\"_ _3ca\"> </span>7,5349<span class=\"_ _3ca\"> </span>Maz<span class=\"_ _1\"></span>edo<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che D<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _262\"> </span>MKD <span class=\"_ _4e\"> </span>61,4950<span class=\"_ _3ca\"> </span>61,4932<span class=\"_ _3ca\"> </span>61,5572<span class=\"_ _3ca\"> </span>61,6219<span class=\"_ _3ca\"> </span>Mol<span class=\"_ _1\"></span>dau<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Leu<span class=\"_ _1\"></span> <span class=\"_ _354\"> </span>M<span class=\"_ _1\"></span>DL <span class=\"_ _4e\"> </span>19,3574<span class=\"_ _3ca\"> </span>20,3792<span class=\"_ _3ca\"> </span>19,6431<span class=\"_ _3ca\"> </span>19,8982<span class=\"_ _3ca\"> </span>Neu<span class=\"_ _1\"></span>e T<span class=\"_ _1\"></span>\u00fcr<span class=\"_ _1\"></span>kis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e L<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span>a <span class=\"_ _8a\"> </span>T<span class=\"_ _1\"></span>RY <span class=\"_ _3b\"> </span>32,6531<span class=\"_ _3ca\"> </span>19,9649<span class=\"_ _3ca\"> </span>25,7597<span class=\"_ _3ca\"> </span>17,4088<span class=\"_ _3ca\"> </span>Po<span class=\"_ _1\"></span>lnis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>Zl<span class=\"_ _1\"></span>oty<span class=\"_ _1\"></span> <span class=\"_ _1b2\"> </span>PLN <span class=\"_ _71\"> </span>4,3395<span class=\"_ _3ca\"> </span>4,6808<span class=\"_ _3ca\"> </span>4,5420<span class=\"_ _3ca\"> </span>4,6861<span class=\"_ _3ca\"> </span>Rum<span class=\"_ _1\"></span>\u00e4n<span class=\"_ _1\"></span>isc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r Le<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _2cc\"> </span>RON <span class=\"_ _82\"> </span>4,9756<span class=\"_ _3ca\"> </span>4,9495<span class=\"_ _3ca\"> </span>4,9467<span class=\"_ _3ca\"> </span>4,9313<span class=\"_ _3ca\"> </span>Sch<span class=\"_ _1\"></span>we<span class=\"_ _1\"></span>izer<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _397\"> </span>CHF <span class=\"_ _71\"> </span>0,9260<span class=\"_ _3ca\"> </span>0,9847<span class=\"_ _3ca\"> </span>0,9718<span class=\"_ _3ca\"> </span>1,0047<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>rbis<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>er D<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _249\"> </span>RSD<span class=\"_ _1\"></span> <span class=\"_ _1a4\"> </span>117,1737<span class=\"_ _3ca\"> </span>117,3224<span class=\"_ _3ca\"> </span>117,2530<span class=\"_ _3ca\"> </span>117,4641<span class=\"_ _3ca\"> </span>Ts<span class=\"_ _1\"></span>chec<span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>che K<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _a0\"> </span>C<span class=\"_ _d\"></span>ZK <span class=\"_ _3b\"> </span>24,7240<span class=\"_ _3ca\"> </span>24,1160<span class=\"_ _3ca\"> </span>24,0043<span class=\"_ _3ca\"> </span>24,5659<span class=\"_ _3ca\"> </span>Uk<span class=\"_ _1\"></span>rain<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>iwn<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span>UAH <span class=\"_ _37d\"> </span>42,2079<span class=\"_ _3ca\"> </span>38,9510<span class=\"_ _3ca\"> </span>39,5619<span class=\"_ _3ca\"> </span>33,9954<span class=\"_ _3ca\"> </span>Ung<span class=\"_ _1\"></span>ari<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cher<span class=\"_ _1\"></span> F<span class=\"_ _1\"></span>orin<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _184\"> </span>HU<span class=\"_ _1\"></span>F <span class=\"_ _1a4\"> </span>382,8<span class=\"_ _1\"></span>000<span class=\"_ _3ca\"> </span>400,8700<span class=\"_ _3ca\"> </span>381,8527<span class=\"_ _3ca\"> </span>391,2865<span class=\"_ _3ca\"> </span>US-D<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>lar<span class=\"_ _1\"></span> <span class=\"_ _136\"> </span>USD <span class=\"_ _d5\"> </span>1,1<span class=\"_ _1\"></span>050<span class=\"_ _3ca\"> </span>1,0666<span class=\"_ _3ca\"> </span>1,0813<span class=\"_ _3ca\"> </span>1,0531<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "2<span class=\"_ _3ca\"> </span>5.2.<span class=\"ff5b\"> </span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehmenszus<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mmens<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hl\u00fcsse<span class=\"_ _a\"></span> Ermittlung<span class=\"_ _a\"></span> K<span class=\"_ _1\"></span>on<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>olid<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>ngs<span class=\"_ _1\"></span>kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>nwesen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>lichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it von <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>oc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>terg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sell<span class=\"_ _a\"></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, a<span class=\"_ _1\"></span>ssozii<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>U<span class=\"_ _d\"></span>nternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oder auch <span class=\"_ _1\"></span>gemeins<span class=\"_ _a\"></span>amen V<span class=\"_ _a\"></span>erein<span class=\"_ _a\"></span>barungen <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _3\"></span>den <span class=\"_ _1\"></span>Konzernabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss <span class=\"_ _1\"></span>wird<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>anhand <span class=\"_ _1\"></span>vers<span class=\"_ _d\"></span>chiede<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>Ebene <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>VI<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Hol<span class=\"_ _d\"></span>ding <span class=\"_ _1\"></span>definiert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>chwelle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>werte <span class=\"_ _e\"></span>\u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>pr\u00fcft.<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>Da<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>au<span class=\"_ _a\"></span>ch <span class=\"_ _e\"></span>qualitative <span class=\"_ _3\"></span>Bewertungs<span class=\"_ _d\"></span>kriterie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>zog<span class=\"_ _a\"></span>en. <span class=\"_ _f\"></span>Da<span class=\"_ _a\"></span>zu <span class=\"_ _f\"> </span>erfol<span class=\"_ _a\"></span>gt <span class=\"_ _f\"></span>beispi<span class=\"_ _a\"></span>elsweise <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Pr\u00fcfu<span class=\"_ _d\"></span>ng <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>absolut<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>vor <span class=\"_ _2\"></span>Ste<span class=\"_ _d\"></span>uern <span class=\"_ _2\"></span>oder <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Bilanzsumm<span class=\"_ _a\"></span>e. <span class=\"_ _2\"></span>Wenn <span class=\"_ _2\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _2\"></span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Gr\u00f6<span class=\"_ _a\"></span>\u00dfenkriterium<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>erf\u00fcllt, wird <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>einem <span class=\"_ _a\"></span>zweiten <span class=\"_ _a\"></span>Schritt <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alidi<span class=\"_ _d\"></span>ert, <span class=\"_ _a\"></span>ob <span class=\"_ _a\"></span>die S<span class=\"_ _a\"></span>umme <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>nicht <span class=\"_ _a\"></span>einbezog<span class=\"_ _d\"></span>ene<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ellschafte<span class=\"_ _d\"></span>n d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Status <span class=\"_ _2\"></span>der W<span class=\"_ _a\"></span>esentl<span class=\"_ _d\"></span>ichkeit errei<span class=\"_ _d\"></span>cht. <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>ritt <span class=\"_ _3\"></span>dieser <span class=\"_ _3\"></span>Fall <span class=\"_ _3\"></span>nicht <span class=\"_ _e\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>diese <span class=\"_ _3\"></span>Gesell<span class=\"_ _a\"></span>schaften <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht <span class=\"_ _e\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _e\"></span>Konsol<span class=\"_ _a\"></span>idierungskr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is <span class=\"_ _3\"></span>aufge<span class=\"_ _a\"></span>nommen. <span class=\"_ _3\"></span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>nehmen, <span class=\"_ _a\"></span>der<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Einfluss <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>uf <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>-, Fi<span class=\"_ _d\"></span>nanz- <span class=\"_ _a\"></span>und <span class=\"_ _d\"></span>Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agslag<span class=\"_ _a\"></span>e im<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>inzel<span class=\"_ _a\"></span>nen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>insgesamt <span class=\"_ _2\"></span>unwesentlic<span class=\"_ _a\"></span>h ist, <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en im W<span class=\"_ _a\"></span>esentlichen <span class=\"_ _a\"></span>zum beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert b<span class=\"_ _a\"></span>ewertet. V<span class=\"_ _a\"></span>oll beherrs<span class=\"_ _d\"></span>chte Investme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>nds (\u201eSpezialf<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span>ds<span class=\"_ _a\"></span>\u201c)<span class=\"_ _1\"></span> wurd<span class=\"_ _a\"></span>en entsprec<span class=\"_ _a\"></span>hend den Bestimm<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>des IFRS 10<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>vollko<span class=\"_ _a\"></span>nsolidi<span class=\"_ _d\"></span>ert. Diese <span class=\"_ _11\"> </span>konsol<span class=\"_ _a\"></span>idierten <span class=\"_ _11\"> </span>Spezialfo<span class=\"_ _a\"></span>nds <span class=\"_ _10\"> </span>sind <span class=\"_ _11\"> </span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st\u00e4ndig<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>gesell<span class=\"_ _d\"></span>schaftsr<span class=\"_ _a\"></span>echtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _f\"> </span>E<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>heiten <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>daher <span class=\"_ _11\"> </span>keine <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>ach IFRS 12 <span class=\"_ _a\"></span>defi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>strukturi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Es <span class=\"_ _a\"></span>handelt <span class=\"_ _2\"></span>sich <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ierbei <span class=\"_ _2\"></span>um I<span class=\"_ _a\"></span>nvestme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tfonds,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span> nic<span class=\"_ _d\"></span>ht <span class=\"_ _a\"></span>f\u00fcr di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>alma<span class=\"_ _a\"></span>rkt-<span class=\"_ _3ca\"> </span>\u00f6f<span class=\"_ _a\"></span>fent<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>chkeit konzipie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>sin<span class=\"_ _a\"></span>d. <span class=\"_ _1\"></span>Aufg<span class=\"_ _d\"></span>rund des <span class=\"_ _1\"></span>fe<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den beherr<span class=\"_ _a\"></span>schenden E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nflusses werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Publikumsi<span class=\"_ _a\"></span>nvestmentfo<span class=\"_ _a\"></span>nds <span class=\"_ _1\"></span>tr<span class=\"_ _a\"></span>otz der <span class=\"_ _e\"></span>M<span class=\"_ _d\"></span>ehrheit <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Stimmr<span class=\"_ _a\"></span>echte <span class=\"_ _3\"></span>nicht <span class=\"_ _e\"></span>ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>soli<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ier<span class=\"_ _d\"></span>t. <span class=\"_ _3\"></span>Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>gesell<span class=\"_ _a\"></span>sch<span class=\"_ _1\"></span>afts<span class=\"_ _a\"></span>rechtli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>r<span class=\"_ _a\"></span>egulatoris<span class=\"_ _a\"></span>che <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>orsc<span class=\"_ _d\"></span>hriften <span class=\"_ _3\"></span>kann <span class=\"_ _3\"></span>die F\u00e4higkeit <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on T<span class=\"_ _4\"></span>oc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ter<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _d\"></span>rnehmen, fina<span class=\"_ _a\"></span>nzielle Mittel (in <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>orm <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on Divide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>) an das M<span class=\"_ _a\"></span>ut<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n zu tra<span class=\"_ _d\"></span>nsferier<span class=\"_ _a\"></span>en, eingesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r\u00e4nk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> sei<span class=\"_ _a\"></span>n.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "2<span class=\"_ _3ca\"> </span>5.2.<span class=\"ff5b\"> </span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehmenszus<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mmens<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hl\u00fcsse<span class=\"_ _a\"></span> Ermittlung<span class=\"_ _a\"></span> K<span class=\"_ _1\"></span>on<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>olid<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>ngs<span class=\"_ _1\"></span>kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>nwesen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>lichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it von <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>oc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>terg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sell<span class=\"_ _a\"></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, a<span class=\"_ _1\"></span>ssozii<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>U<span class=\"_ _d\"></span>nternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oder auch <span class=\"_ _1\"></span>gemeins<span class=\"_ _a\"></span>amen V<span class=\"_ _a\"></span>erein<span class=\"_ _a\"></span>barungen <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _3\"></span>den <span class=\"_ _1\"></span>Konzernabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss <span class=\"_ _1\"></span>wird<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>anhand <span class=\"_ _1\"></span>vers<span class=\"_ _d\"></span>chiede<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>Ebene <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>VI<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Hol<span class=\"_ _d\"></span>ding <span class=\"_ _1\"></span>definiert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>chwelle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>werte <span class=\"_ _e\"></span>\u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>pr\u00fcft.<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>Da<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>au<span class=\"_ _a\"></span>ch <span class=\"_ _e\"></span>qualitative <span class=\"_ _3\"></span>Bewertungs<span class=\"_ _d\"></span>kriterie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>zog<span class=\"_ _a\"></span>en. <span class=\"_ _f\"></span>Da<span class=\"_ _a\"></span>zu <span class=\"_ _f\"> </span>erfol<span class=\"_ _a\"></span>gt <span class=\"_ _f\"></span>beispi<span class=\"_ _a\"></span>elsweise <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e Pr\u00fcfu<span class=\"_ _d\"></span>ng <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>absolut<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>vor <span class=\"_ _2\"></span>Ste<span class=\"_ _d\"></span>uern <span class=\"_ _2\"></span>oder <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Bilanzsumm<span class=\"_ _a\"></span>e. <span class=\"_ _2\"></span>Wenn <span class=\"_ _2\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _2\"></span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Gr\u00f6<span class=\"_ _a\"></span>\u00dfenkriterium<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>erf\u00fcllt, wird <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>einem <span class=\"_ _a\"></span>zweiten <span class=\"_ _a\"></span>Schritt <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alidi<span class=\"_ _d\"></span>ert, <span class=\"_ _a\"></span>ob <span class=\"_ _a\"></span>die S<span class=\"_ _a\"></span>umme <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>nicht <span class=\"_ _a\"></span>einbezog<span class=\"_ _d\"></span>ene<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ellschafte<span class=\"_ _d\"></span>n d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Status <span class=\"_ _2\"></span>der W<span class=\"_ _a\"></span>esentl<span class=\"_ _d\"></span>ichkeit errei<span class=\"_ _d\"></span>cht. <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>ritt <span class=\"_ _3\"></span>dieser <span class=\"_ _3\"></span>Fall <span class=\"_ _3\"></span>nicht <span class=\"_ _e\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>diese <span class=\"_ _3\"></span>Gesell<span class=\"_ _a\"></span>schaften <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht <span class=\"_ _e\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _e\"></span>Konsol<span class=\"_ _a\"></span>idierungskr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is <span class=\"_ _3\"></span>aufge<span class=\"_ _a\"></span>nommen. <span class=\"_ _3\"></span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>nehmen, <span class=\"_ _a\"></span>der<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Einfluss <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>uf <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>-, Fi<span class=\"_ _d\"></span>nanz- <span class=\"_ _a\"></span>und <span class=\"_ _d\"></span>Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agslag<span class=\"_ _a\"></span>e im<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>inzel<span class=\"_ _a\"></span>nen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>insgesamt <span class=\"_ _2\"></span>unwesentlic<span class=\"_ _a\"></span>h ist, <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en im W<span class=\"_ _a\"></span>esentlichen <span class=\"_ _a\"></span>zum beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert b<span class=\"_ _a\"></span>ewertet. V<span class=\"_ _a\"></span>oll beherrs<span class=\"_ _d\"></span>chte Investme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>nds (\u201eSpezialf<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span>ds<span class=\"_ _a\"></span>\u201c)<span class=\"_ _1\"></span> wurd<span class=\"_ _a\"></span>en entsprec<span class=\"_ _a\"></span>hend den Bestimm<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>des IFRS 10<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>vollko<span class=\"_ _a\"></span>nsolidi<span class=\"_ _d\"></span>ert. Diese <span class=\"_ _11\"> </span>konsol<span class=\"_ _a\"></span>idierten <span class=\"_ _11\"> </span>Spezialfo<span class=\"_ _a\"></span>nds <span class=\"_ _10\"> </span>sind <span class=\"_ _11\"> </span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st\u00e4ndig<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>gesell<span class=\"_ _d\"></span>schaftsr<span class=\"_ _a\"></span>echtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _f\"> </span>E<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>heiten <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>daher <span class=\"_ _11\"> </span>keine <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>ach IFRS 12 <span class=\"_ _a\"></span>defi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>strukturi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Es <span class=\"_ _a\"></span>handelt <span class=\"_ _2\"></span>sich <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ierbei <span class=\"_ _2\"></span>um I<span class=\"_ _a\"></span>nvestme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tfonds,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span> nic<span class=\"_ _d\"></span>ht <span class=\"_ _a\"></span>f\u00fcr di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>alma<span class=\"_ _a\"></span>rkt-<span class=\"_ _3ca\"> </span>\u00f6f<span class=\"_ _a\"></span>fent<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>chkeit konzipie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>sin<span class=\"_ _a\"></span>d. <span class=\"_ _1\"></span>Aufg<span class=\"_ _d\"></span>rund des <span class=\"_ _1\"></span>fe<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den beherr<span class=\"_ _a\"></span>schenden E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nflusses werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Publikumsi<span class=\"_ _a\"></span>nvestmentfo<span class=\"_ _a\"></span>nds <span class=\"_ _1\"></span>tr<span class=\"_ _a\"></span>otz der <span class=\"_ _e\"></span>M<span class=\"_ _d\"></span>ehrheit <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Stimmr<span class=\"_ _a\"></span>echte <span class=\"_ _3\"></span>nicht <span class=\"_ _e\"></span>ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>soli<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ier<span class=\"_ _d\"></span>t. <span class=\"_ _3\"></span>Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>gesell<span class=\"_ _a\"></span>sch<span class=\"_ _1\"></span>afts<span class=\"_ _a\"></span>rechtli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>r<span class=\"_ _a\"></span>egulatoris<span class=\"_ _a\"></span>che <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>orsc<span class=\"_ _d\"></span>hriften <span class=\"_ _3\"></span>kann <span class=\"_ _3\"></span>die F\u00e4higkeit <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on T<span class=\"_ _4\"></span>oc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ter<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _d\"></span>rnehmen, fina<span class=\"_ _a\"></span>nzielle Mittel (in <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>orm <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on Divide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>) an das M<span class=\"_ _a\"></span>ut<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n zu tra<span class=\"_ _d\"></span>nsferier<span class=\"_ _a\"></span>en, eingesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r\u00e4nk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> sei<span class=\"_ _a\"></span>n.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "<div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs224f\">Bilanzier<span class=\"_ _a\"></span>ung Unternehm<span class=\"_ _a\"></span>enszusamm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>chl\u00fc<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d2\">Unternehm<span class=\"_ _d\"></span>ensz<span class=\"_ _d\"></span>usamm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l\u00fcsse <span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>nach <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Erwerbsmetho<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>bila<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt. <span class=\"_ _a\"></span>Als <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>ch\u00e4fts- <span class=\"_ _a\"></span>oder <span class=\"_ _2\"></span>Firmenwert <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>jener </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2250\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _2\"></span>angesetzt, <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>bei <span class=\"_ _2\"></span>einem <span class=\"_ _2\"></span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>szusam<span class=\"_ _a\"></span>menschl<span class=\"_ _d\"></span>uss <span class=\"_ _2\"></span>\u00fcbertrage<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leist<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>sowie<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _4\"></span>n<span class=\"_ _1\"></span>icht<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>beherr<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d4\">schende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Anteile an <span class=\"_ _1\"></span>dem erworbe<span class=\"_ _a\"></span>nen <span class=\"_ _1\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen die <span class=\"_ _1\"></span>ide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tifizier<span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> und \u00fc<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>rnommen<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>chu<span class=\"_ _1\"></span>ld<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2192\">\u00fcbersteig<span class=\"_ _a\"></span>en. F<span class=\"_ _d\"></span>\u00fcr je<span class=\"_ _a\"></span>den Unt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ne<span class=\"_ _d\"></span>hmens<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>usamm<span class=\"_ _a\"></span>enschl<span class=\"_ _d\"></span>uss <span class=\"_ _a\"></span>k\u00f6n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht be<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>errs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>Anteile, <span class=\"_ _a\"></span>die g<span class=\"_ _a\"></span>egenw\u00e4<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tig <span class=\"_ _a\"></span>Eigen-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2251\">tumsr<span class=\"_ _a\"></span>echte <span class=\"_ _3\"></span>vermitt<span class=\"_ _a\"></span>eln<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _1\"></span>im <span class=\"_ _3\"></span>Falle <span class=\"_ _3\"></span>einer <span class=\"_ _1\"></span>Liqu<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>ation <span class=\"_ _3\"></span>de<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Anspruch <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>einen <span class=\"_ _3\"></span>entspr<span class=\"_ _a\"></span>echend<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>teil <span class=\"_ _3\"></span>am <span class=\"_ _1\"></span>Nett<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>verm\u00f6gen<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22bd\">einr\u00e4ume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, entwede<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>zum be<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>zulegenden Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert oder zum en<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>prec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>enden Antei<span class=\"_ _a\"></span>l <span class=\"_ _1\"></span>des identifizierbar<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Netto<span class=\"_ _a\"></span>verm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ns </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2195\">bewertet werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>Sofern <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>ander<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>I<span class=\"_ _a\"></span>FRS <span class=\"_ _1\"></span>keine <span class=\"_ _1\"></span>ander<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>ewertungsm<span class=\"_ _a\"></span>ethode <span class=\"_ _1\"></span>vorsie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>ander<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ndtei<span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2252\">der <span class=\"_ _2\"></span>nicht <span class=\"_ _2\"></span>beher<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ende<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Anteil<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zum <span class=\"_ _2\"></span>entsp<span class=\"_ _a\"></span>rechende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Anteil<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>identifizierb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>N<span class=\"_ _d\"></span>ettoverm\u00f6<span class=\"_ _a\"></span>gens <span class=\"_ _2\"></span>bewert<span class=\"_ _d\"></span>et. <span class=\"_ _2\"></span>Ist <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22be\">leistu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ing<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r als die zum Zeit<span class=\"_ _d\"></span>wert bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte un<span class=\"_ _d\"></span>d Schulde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> des erwo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ben<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n T<span class=\"_ _4\"></span>ochte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _a\"></span>ns, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2253\">wird <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>nochm<span class=\"_ _d\"></span>aliger <span class=\"_ _a\"></span>\u00dcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>pr\u00fcf<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>dsbetrag <span class=\"_ _2\"></span>direkt <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Gewi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung <span class=\"_ _2\"></span>erfasst. <span class=\"_ _a\"></span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nds\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2254\">lich <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IFRS 13 er<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>telten <span class=\"_ _1\"></span>beizulege<span class=\"_ _a\"></span>nden Z<span class=\"_ _1\"></span>eitwer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>aller <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>(inkl. <span class=\"_ _1\"></span>Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4fts- <span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Firmen-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2199\">werte und <span class=\"_ _1\"></span>sonstige <span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>aterielle V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>) un<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Sc<span class=\"_ _a\"></span>hulden <span class=\"_ _1\"></span>jenem Land <span class=\"_ _1\"></span>zug<span class=\"_ _a\"></span>erechn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t, welchem das <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ekaufte <span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2255\">nehmen <span class=\"_ _a\"></span>zugeor<span class=\"_ _d\"></span>dnet ist.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21d6\">Die <span class=\"_ _1\"></span>im <span class=\"_ _3\"></span>Zuge <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>nternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>szus<span class=\"_ _a\"></span>ammenschluss<span class=\"_ _a\"></span>es <span class=\"_ _3\"></span>er<span class=\"_ _a\"></span>worbenen <span class=\"_ _1\"></span>als <span class=\"_ _3\"></span>auc<span class=\"_ _d\"></span>h <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>gem\u00e4<span class=\"_ _d\"></span>\u00df <span class=\"_ _3\"></span>IAS 12.66<span class=\"_ _a\"></span>ff <span class=\"_ _1\"></span>im <span class=\"_ _3\"></span>Erw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rbsz<span class=\"_ _a\"></span>eitpunkt </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2257\">entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ak<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>iven la<span class=\"_ _a\"></span>tenten Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ern <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den gem\u00e4\u00df <span class=\"_ _a\"></span>IAS 12.<span class=\"_ _d\"></span>37 eine<span class=\"_ _d\"></span>r We<span class=\"_ _a\"></span>rthaltigkeits<span class=\"_ _a\"></span>pr\u00fcfung u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>oge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2258\">Der <span class=\"_ _3\"></span>K<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>nzern <span class=\"_ _e\"></span>sie<span class=\"_ _d\"></span>ht <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>aktivie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten <span class=\"_ _3\"></span>Ges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4fts- <span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>der <span class=\"_ _e\"></span>Firme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>wert <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>We<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Nutzu<span class=\"_ _d\"></span>ngsm\u00f6gl<span class=\"_ _a\"></span>ichkeit <span class=\"_ _e\"></span>d<span class=\"_ _d\"></span>es <span class=\"_ _3\"></span>versicher<span class=\"_ _a\"></span>ungs-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2259\">spezifisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n Kno<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-hows <span class=\"_ _a\"></span>des Perso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>als de<span class=\"_ _a\"></span>r erworbe<span class=\"_ _a\"></span>nen Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> abgebi<span class=\"_ _d\"></span>lde<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Im F<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e ei<span class=\"_ _d\"></span>nes Markt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>intritts s<span class=\"_ _a\"></span>teht er f<span class=\"_ _a\"></span>\u00fcr </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21db\">das <span class=\"_ _d\"></span>Pot<span class=\"_ _a\"></span>enz<span class=\"_ _1\"></span>ial, <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span> Land <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungsp<span class=\"_ _a\"></span>rod<span class=\"_ _d\"></span>ukte <span class=\"_ _a\"></span>anbieten <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>desse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Chance<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ergr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>if<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>k\u00f6nnen. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>jenen <span class=\"_ _a\"></span>L\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21dc\">in <span class=\"_ _1\"></span>denen <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>bereits mit <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em oder <span class=\"_ _1\"></span>mehr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehmen<span class=\"_ _d\"></span> v<span class=\"_ _1\"></span>ertr<span class=\"_ _a\"></span>eten <span class=\"_ _1\"></span>ist, <span class=\"_ _1\"></span>steht<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Gesch\u00e4fts<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Firm<span class=\"_ _d\"></span>enwert<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22bf\">auch f\u00fcr <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>as Pot<span class=\"_ _a\"></span>enzial, <span class=\"_ _a\"></span>Synergieeff<span class=\"_ _a\"></span>ekte hebe<span class=\"_ _a\"></span>n zu k\u00f6nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs21de\">Beim <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b <span class=\"_ _d\"></span>von Immo<span class=\"_ _a\"></span>bili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nbesitzg<span class=\"_ _a\"></span>esellschaft<span class=\"_ _a\"></span>en wird<span class=\"_ _a\"></span> \u00fcberpr\u00fcft,<span class=\"_ _a\"></span> ob ein <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>ch\u00e4ftsbet<span class=\"_ _d\"></span>rieb vo<span class=\"_ _a\"></span>rliegt. Liegt <span class=\"_ _a\"></span>keiner vo<span class=\"_ _a\"></span>r<span class=\"_ _2\"></span>, wir<span class=\"_ _a\"></span>d die </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs225a\">Erwerbsme<span class=\"_ _a\"></span>thode <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dt. F\u00fcr <span class=\"_ _1\"></span>diesen <span class=\"_ _1\"></span>Fall <span class=\"_ _1\"></span>sind <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Anschaf<span class=\"_ _a\"></span>fungskost<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>inklusi<span class=\"_ _a\"></span>ve <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>ransaktio<span class=\"_ _a\"></span>nskosten n<span class=\"_ _1\"></span>ach <span class=\"_ _1\"></span>Ma<span class=\"_ _a\"></span>\u00df-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs225b\">gabe <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>nden <span class=\"_ _a\"></span>Zeitw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>erworbene<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>\u00fcbernommen<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Schulde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>verteilen. <span class=\"_ _2\"></span>In <span class=\"_ _a\"></span>sol<span class=\"_ _a\"></span>ch </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs225c\">einem <span class=\"_ _2\"></span>Fall <span class=\"_ _2\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>keine <span class=\"_ _2\"></span>Steuerlat<span class=\"_ _a\"></span>enzen <span class=\"_ _a\"></span>(initi<span class=\"_ _d\"></span>al <span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>cognition <span class=\"_ _2\"></span>ex<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mption<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>angese<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zt. <span class=\"_ _4\"></span>F<span class=\"_ _1\"></span>irmen<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte <span class=\"_ _a\"></span>k\u00f6<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dabei <span class=\"_ _4\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht <span class=\"_ _2\"></span>entsteh<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs225e\">S\u00e4mtlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rnehmensk<span class=\"_ _a\"></span>\u00e4ufe <span class=\"_ _3\"></span>wur<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsmit<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>Za<span class=\"_ _a\"></span>hlungsmittel<span class=\"_ _a\"></span>\u00e4quivalente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>t\u00e4<span class=\"_ _1\"></span>tigt. <span class=\"_ _1\"></span>Eine <span class=\"_ _1\"></span>\u00dcbersicht <span class=\"_ _1\"></span>der </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs225f\">vollkonsol<span class=\"_ _a\"></span>idierten <span class=\"_ _a\"></span>und <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>q<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ity <span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>ten <span class=\"_ _a\"></span>Unte<span class=\"_ _d\"></span>rnehmen <span class=\"_ _a\"></span>befi<span class=\"_ _a\"></span>ndet <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>ab <span class=\"_ _2\"></span>Seite 133 <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>A<span class=\"_ _d\"></span>ngabe <span class=\"_ _a\"></span>22. <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erbund<span class=\"_ _a\"></span>ene <span class=\"_ _a\"></span>Unternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2260\">und Bet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>igungen.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "Bilanzier<span class=\"_ _a\"></span>ung Unternehm<span class=\"_ _a\"></span>enszusamm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>chl\u00fc<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span> Unternehm<span class=\"_ _d\"></span>ensz<span class=\"_ _d\"></span>usamm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l\u00fcsse <span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>nach <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Erwerbsmetho<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>bila<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt. <span class=\"_ _a\"></span>Als <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>ch\u00e4fts- <span class=\"_ _a\"></span>oder <span class=\"_ _2\"></span>Firmenwert <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>jener W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _2\"></span>angesetzt, <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>bei <span class=\"_ _2\"></span>einem <span class=\"_ _2\"></span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>szusam<span class=\"_ _a\"></span>menschl<span class=\"_ _d\"></span>uss <span class=\"_ _2\"></span>\u00fcbertrage<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leist<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>sowie<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _4\"></span>n<span class=\"_ _1\"></span>icht<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>beherr<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>schende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Anteile an <span class=\"_ _1\"></span>dem erworbe<span class=\"_ _a\"></span>nen <span class=\"_ _1\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen die <span class=\"_ _1\"></span>ide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tifizier<span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> und \u00fc<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>rnommen<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>chu<span class=\"_ _1\"></span>ld<span class=\"_ _a\"></span>en \u00fcbersteig<span class=\"_ _a\"></span>en. F<span class=\"_ _d\"></span>\u00fcr je<span class=\"_ _a\"></span>den Unt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ne<span class=\"_ _d\"></span>hmens<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>usamm<span class=\"_ _a\"></span>enschl<span class=\"_ _d\"></span>uss <span class=\"_ _a\"></span>k\u00f6n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht be<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>errs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>Anteile, <span class=\"_ _a\"></span>die g<span class=\"_ _a\"></span>egenw\u00e4<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tig <span class=\"_ _a\"></span>Eigen-<span class=\"_ _3ca\"> </span>tumsr<span class=\"_ _a\"></span>echte <span class=\"_ _3\"></span>vermitt<span class=\"_ _a\"></span>eln<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _1\"></span>im <span class=\"_ _3\"></span>Falle <span class=\"_ _3\"></span>einer <span class=\"_ _1\"></span>Liqu<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>ation <span class=\"_ _3\"></span>de<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Anspruch <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>einen <span class=\"_ _3\"></span>entspr<span class=\"_ _a\"></span>echend<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>teil <span class=\"_ _3\"></span>am <span class=\"_ _1\"></span>Nett<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>verm\u00f6gen<span class=\"_ _a\"></span> einr\u00e4ume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, entwede<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>zum be<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>zulegenden Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert oder zum en<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>prec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>enden Antei<span class=\"_ _a\"></span>l <span class=\"_ _1\"></span>des identifizierbar<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Netto<span class=\"_ _a\"></span>verm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ns bewertet werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>Sofern <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>ander<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>I<span class=\"_ _a\"></span>FRS <span class=\"_ _1\"></span>keine <span class=\"_ _1\"></span>ander<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>ewertungsm<span class=\"_ _a\"></span>ethode <span class=\"_ _1\"></span>vorsie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>ander<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ndtei<span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> der <span class=\"_ _2\"></span>nicht <span class=\"_ _2\"></span>beher<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ende<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Anteil<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zum <span class=\"_ _2\"></span>entsp<span class=\"_ _a\"></span>rechende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Anteil<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>identifizierb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>N<span class=\"_ _d\"></span>ettoverm\u00f6<span class=\"_ _a\"></span>gens <span class=\"_ _2\"></span>bewert<span class=\"_ _d\"></span>et. <span class=\"_ _2\"></span>Ist <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>leistu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ing<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r als die zum Zeit<span class=\"_ _d\"></span>wert bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte un<span class=\"_ _d\"></span>d Schulde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> des erwo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ben<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n T<span class=\"_ _4\"></span>ochte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _a\"></span>ns, wird <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>nochm<span class=\"_ _d\"></span>aliger <span class=\"_ _a\"></span>\u00dcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>pr\u00fcf<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>dsbetrag <span class=\"_ _2\"></span>direkt <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Gewi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung <span class=\"_ _2\"></span>erfasst. <span class=\"_ _a\"></span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nds\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>lich <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IFRS 13 er<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>telten <span class=\"_ _1\"></span>beizulege<span class=\"_ _a\"></span>nden Z<span class=\"_ _1\"></span>eitwer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>aller <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>(inkl. <span class=\"_ _1\"></span>Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4fts- <span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Firmen-<span class=\"_ _3ca\"> </span>werte und <span class=\"_ _1\"></span>sonstige <span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>aterielle V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>) un<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Sc<span class=\"_ _a\"></span>hulden <span class=\"_ _1\"></span>jenem Land <span class=\"_ _1\"></span>zug<span class=\"_ _a\"></span>erechn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t, welchem das <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ekaufte <span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>nehmen <span class=\"_ _a\"></span>zugeor<span class=\"_ _d\"></span>dnet ist.<span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>im <span class=\"_ _3\"></span>Zuge <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>nternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>szus<span class=\"_ _a\"></span>ammenschluss<span class=\"_ _a\"></span>es <span class=\"_ _3\"></span>er<span class=\"_ _a\"></span>worbenen <span class=\"_ _1\"></span>als <span class=\"_ _3\"></span>auc<span class=\"_ _d\"></span>h <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>gem\u00e4<span class=\"_ _d\"></span>\u00df <span class=\"_ _3\"></span>IAS 12.66<span class=\"_ _a\"></span>ff <span class=\"_ _1\"></span>im <span class=\"_ _3\"></span>Erw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rbsz<span class=\"_ _a\"></span>eitpunkt entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ak<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>iven la<span class=\"_ _a\"></span>tenten Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ern <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den gem\u00e4\u00df <span class=\"_ _a\"></span>IAS 12.<span class=\"_ _d\"></span>37 eine<span class=\"_ _d\"></span>r We<span class=\"_ _a\"></span>rthaltigkeits<span class=\"_ _a\"></span>pr\u00fcfung u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>oge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Der <span class=\"_ _3\"></span>K<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>nzern <span class=\"_ _e\"></span>sie<span class=\"_ _d\"></span>ht <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>aktivie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten <span class=\"_ _3\"></span>Ges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4fts- <span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>der <span class=\"_ _e\"></span>Firme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>wert <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>We<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Nutzu<span class=\"_ _d\"></span>ngsm\u00f6gl<span class=\"_ _a\"></span>ichkeit <span class=\"_ _e\"></span>d<span class=\"_ _d\"></span>es <span class=\"_ _3\"></span>versicher<span class=\"_ _a\"></span>ungs-<span class=\"_ _3ca\"> </span>spezifisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n Kno<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-hows <span class=\"_ _a\"></span>des Perso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>als de<span class=\"_ _a\"></span>r erworbe<span class=\"_ _a\"></span>nen Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> abgebi<span class=\"_ _d\"></span>lde<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Im F<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e ei<span class=\"_ _d\"></span>nes Markt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>intritts s<span class=\"_ _a\"></span>teht er f<span class=\"_ _a\"></span>\u00fcr das <span class=\"_ _d\"></span>Pot<span class=\"_ _a\"></span>enz<span class=\"_ _1\"></span>ial, <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span> Land <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungsp<span class=\"_ _a\"></span>rod<span class=\"_ _d\"></span>ukte <span class=\"_ _a\"></span>anbieten <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>desse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Chance<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ergr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>if<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>k\u00f6nnen. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>jenen <span class=\"_ _a\"></span>L\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n, in <span class=\"_ _1\"></span>denen <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r K<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>bereits mit <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em oder <span class=\"_ _1\"></span>mehr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehmen<span class=\"_ _d\"></span> v<span class=\"_ _1\"></span>ertr<span class=\"_ _a\"></span>eten <span class=\"_ _1\"></span>ist, <span class=\"_ _1\"></span>steht<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Gesch\u00e4fts<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Firm<span class=\"_ _d\"></span>enwert<span class=\"_ _a\"></span> auch f\u00fcr <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>as Pot<span class=\"_ _a\"></span>enzial, <span class=\"_ _a\"></span>Synergieeff<span class=\"_ _a\"></span>ekte hebe<span class=\"_ _a\"></span>n zu k\u00f6nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Beim <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b <span class=\"_ _d\"></span>von Immo<span class=\"_ _a\"></span>bili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nbesitzg<span class=\"_ _a\"></span>esellschaft<span class=\"_ _a\"></span>en wird<span class=\"_ _a\"></span> \u00fcberpr\u00fcft,<span class=\"_ _a\"></span> ob ein <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>ch\u00e4ftsbet<span class=\"_ _d\"></span>rieb vo<span class=\"_ _a\"></span>rliegt. Liegt <span class=\"_ _a\"></span>keiner vo<span class=\"_ _a\"></span>r<span class=\"_ _2\"></span>, wir<span class=\"_ _a\"></span>d die Erwerbsme<span class=\"_ _a\"></span>thode <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>angewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dt. F\u00fcr <span class=\"_ _1\"></span>diesen <span class=\"_ _1\"></span>Fall <span class=\"_ _1\"></span>sind <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Anschaf<span class=\"_ _a\"></span>fungskost<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>inklusi<span class=\"_ _a\"></span>ve <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>ransaktio<span class=\"_ _a\"></span>nskosten n<span class=\"_ _1\"></span>ach <span class=\"_ _1\"></span>Ma<span class=\"_ _a\"></span>\u00df-<span class=\"_ _3ca\"> </span>gabe <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>nden <span class=\"_ _a\"></span>Zeitw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>erworbene<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>\u00fcbernommen<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Schulde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>verteilen. <span class=\"_ _2\"></span>In <span class=\"_ _a\"></span>sol<span class=\"_ _a\"></span>ch einem <span class=\"_ _2\"></span>Fall <span class=\"_ _2\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>keine <span class=\"_ _2\"></span>Steuerlat<span class=\"_ _a\"></span>enzen <span class=\"_ _a\"></span>(initi<span class=\"_ _d\"></span>al <span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>cognition <span class=\"_ _2\"></span>ex<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mption<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>angese<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zt. <span class=\"_ _4\"></span>F<span class=\"_ _1\"></span>irmen<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte <span class=\"_ _a\"></span>k\u00f6<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dabei <span class=\"_ _4\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht <span class=\"_ _2\"></span>entsteh<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> S\u00e4mtlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rnehmensk<span class=\"_ _a\"></span>\u00e4ufe <span class=\"_ _3\"></span>wur<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsmit<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>Za<span class=\"_ _a\"></span>hlungsmittel<span class=\"_ _a\"></span>\u00e4quivalente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>t\u00e4<span class=\"_ _1\"></span>tigt. <span class=\"_ _1\"></span>Eine <span class=\"_ _1\"></span>\u00dcbersicht <span class=\"_ _1\"></span>der vollkonsol<span class=\"_ _a\"></span>idierten <span class=\"_ _a\"></span>und <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>q<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ity <span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>ten <span class=\"_ _a\"></span>Unte<span class=\"_ _d\"></span>rnehmen <span class=\"_ _a\"></span>befi<span class=\"_ _a\"></span>ndet <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>ab <span class=\"_ _2\"></span>Seite 133 <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>A<span class=\"_ _d\"></span>ngabe <span class=\"_ _a\"></span>22. <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erbund<span class=\"_ _a\"></span>ene <span class=\"_ _a\"></span>Unternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n und Bet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>igungen.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "<div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs22c1\">25.3.<span class=\"ff5b\"> </span>(R\u00fcck-<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _d\"></span>svertr\u00e4ge </div><div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs2262\">Klassifizi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c2\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge sind definie<span class=\"_ _d\"></span>rt als V<span class=\"_ _a\"></span>ertr\u00e4ge, nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> dene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> Partei (de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>ersicher<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>r) ein signifika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tes V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herung<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2263\">risiko <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>einer <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>nder<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>Part<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>nehmer:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nen) <span class=\"_ _e\"></span>\u00fcbernimmt, <span class=\"_ _f\"> </span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dem<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>sie <span class=\"_ _e\"></span>verei<span class=\"_ _a\"></span>nb<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>rt, <span class=\"_ _e\"></span>den <span class=\"_ _f\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2264\">nehmer:in<span class=\"_ _a\"></span>nen <span class=\"_ _a\"></span>ei<span class=\"_ _d\"></span>ne <span class=\"_ _2\"></span>Entsch\u00e4dig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>leiste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wenn <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>sp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>zifizier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ungewisses<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>k\u00fcnftig<span class=\"_ _d\"></span>es <span class=\"_ _2\"></span>Ereig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _2\"></span>(das <span class=\"_ _2\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ert<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>Ereig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>s) </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2265\">die  V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hmer:i<span class=\"_ _a\"></span>nnen  nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>teil<span class=\"_ _a\"></span>ig  betriff<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.  D<span class=\"_ _d\"></span>as  Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _d\"></span>zrisiko  e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t  dem <span class=\"_ _12\"> </span>Risiko <span class=\"_ _12\"> </span>einer  m\u00f6gl<span class=\"_ _d\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en  k<span class=\"_ _a\"></span>\u00fcnftigen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2266\">\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>eines <span class=\"_ _3\"></span>bestim<span class=\"_ _d\"></span>mt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>Zinss<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tzes, <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ertpapie<span class=\"_ _d\"></span>rkurses,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Preis- <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>Zinsin<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ex<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s, <span class=\"_ _3\"></span>Bonit\u00e4<span class=\"_ _a\"></span>tsratings <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>iti<span class=\"_ _a\"></span>ndexes<span class=\"_ _a\"></span>.<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2267\">Hierbei <span class=\"_ _f\"> </span>ist <span class=\"_ _f\"> </span>zu <span class=\"_ _11\"> </span>beac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten,<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>dass <span class=\"_ _f\"> </span>im <span class=\"_ _f\"> </span>Fall <span class=\"_ _11\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>nichtfina<span class=\"_ _d\"></span>nzielle<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ariable<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>diese <span class=\"_ _f\"> </span>nicht <span class=\"_ _f\"> </span>spezifi<span class=\"_ _a\"></span>sch <span class=\"_ _11\"> </span>f\u00fcr <span class=\"_ _f\"> </span>eine <span class=\"_ _f\"></span>V<span class=\"_ _a\"></span>ertragspa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tei<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ist. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2268\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge i<span class=\"_ _a\"></span>m Si<span class=\"_ _a\"></span>nne <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 17 <span class=\"_ _2\"></span>\u00fcbertrage<span class=\"_ _a\"></span>n in <span class=\"_ _a\"></span>vielen <span class=\"_ _a\"></span>F\u00e4llen, i<span class=\"_ _a\"></span>nsbesond<span class=\"_ _a\"></span>ere <span class=\"_ _a\"></span>im <span class=\"_ _d\"></span>Ber<span class=\"_ _d\"></span>eich <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Lebens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rung, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2269\">auch ein <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _a\"></span>nzrisiko.  </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs226a\">Manche <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _2\"></span>habe<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>rech<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>lich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>rm <span class=\"_ _a\"></span>eines <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gs, <span class=\"_ _2\"></span>aber <span class=\"_ _2\"></span>\u00fcb<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtrag<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>kein <span class=\"_ _a\"></span>signifi<span class=\"_ _a\"></span>kantes <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungs-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs226b\">risiko. <span class=\"_ _4\"></span>Diese <span class=\"_ _2\"></span>Finanzversi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gspol<span class=\"_ _a\"></span>izzen <span class=\"_ _2\"></span>beste<span class=\"_ _d\"></span>hen <span class=\"_ _2\"></span>lediglic<span class=\"_ _a\"></span>h <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>unterg<span class=\"_ _d\"></span>eord<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>etem <span class=\"_ _4\"></span>Ausma<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>im <span class=\"_ _2\"></span>Ber<span class=\"_ _d\"></span>eich <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Perso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs226c\">rung. <span class=\"_ _11\"> </span>Diese <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _f\"> </span>werde<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>als <span class=\"_ _11\"> </span>finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>rbindlichkei<span class=\"_ _a\"></span>ten <span class=\"_ _11\"> </span>klassi<span class=\"_ _a\"></span>fiziert <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>sin<span class=\"_ _a\"></span>d <span class=\"_ _11\"> </span>als <span class=\"_ _11\"> </span>\u201eKapit<span class=\"_ _a\"></span>alanlage<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _d\"></span>r\u00e4ge\u201c <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fi<span class=\"_ _d\"></span>niert. </div>Kapitalanl<span class=\"_ _a\"></span>agevertr\u00e4ge<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>falle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>grunds<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>zlich <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>A<span class=\"_ _d\"></span>nwendungsb<span class=\"_ _a\"></span>erei<span class=\"_ _d\"></span>ch <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>IFRS 17.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Sind <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lag<span class=\"_ _a\"></span>evertr\u00e4<span class=\"_ _a\"></span>ge jedoc<span class=\"_ _d\"></span>h <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>ermess<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>abh\u00e4ngige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u00dcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssbe<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>gung <span class=\"_ _a\"></span>ausges<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>ttet, <span class=\"_ _2\"></span>fall<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>sie <span class=\"_ _2\"></span>dennoc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>den <span class=\"_ _a\"></span>A<span class=\"_ _d\"></span>nwendungsb<span class=\"_ _a\"></span>erei<span class=\"_ _d\"></span>ch von IFRS 17<span class=\"_ _a\"></span>. Der <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>ro<span class=\"_ _a\"></span>\u00dfteil <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Lebens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>cherungs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>VIG <span class=\"_ _e\"></span>erf\u00fc<span class=\"_ _a\"></span>llt <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>Kriteri<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>ew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>anhand <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ariable <span class=\"_ _3\"></span>Fee Approa<span class=\"_ _a\"></span>ch. Dab<span class=\"_ _d\"></span>ei han<span class=\"_ _d\"></span>delt es sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge, bei d<span class=\"_ _a\"></span>enen zu <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>die V<span class=\"_ _a\"></span>ertrags<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>unge<span class=\"_ _d\"></span>n festleg<span class=\"_ _a\"></span>en, dass di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsnehme<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:in<span class=\"_ _d\"></span>nen mit <span class=\"_ _a\"></span>einem A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>teil a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ind<span class=\"_ _a\"></span>eutig<span class=\"_ _3ca\"> </span>bestimmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Pool<span class=\"_ _a\"></span> zugr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde liege<span class=\"_ _a\"></span>nder R<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fere<span class=\"_ _a\"></span>nzwerte <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>etei<span class=\"_ _d\"></span>lig<span class=\"_ _d\"></span>t sind;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>u er<span class=\"_ _a\"></span>warten ist, dass<span class=\"_ _a\"></span> den V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsnehme<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Betrag zu <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ist, d<span class=\"_ _a\"></span>er einem <span class=\"_ _d\"></span>wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en T<span class=\"_ _5b\"></span>eil der Er<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _3ca\"> </span>aus dem b<span class=\"_ _a\"></span>eizulegend<span class=\"_ _a\"></span>en Zeitwert <span class=\"_ _a\"></span>der zugrund<span class=\"_ _a\"></span>e liegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Re<span class=\"_ _a\"></span>ferenzwert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tspric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>; <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>u er<span class=\"_ _a\"></span>warten ist, dass<span class=\"_ _a\"></span> ein wes<span class=\"_ _a\"></span>entlicher T<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span> etwaige<span class=\"_ _a\"></span>r \u00c4nder<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n der <span class=\"_ _a\"></span>an die V<span class=\"_ _2\"></span>ersicheru<span class=\"_ _d\"></span>ngsne<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nen z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _3ca\"> </span>Betr\u00e4ge e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>preche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r \u00c4<span class=\"_ _d\"></span>nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s bei<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>enden Zei<span class=\"_ _a\"></span>twerts der <span class=\"_ _a\"></span>zugrunde l<span class=\"_ _d\"></span>iege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>efer<span class=\"_ _a\"></span>enzwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e sc<span class=\"_ _a\"></span>hwanken<span class=\"_ _3ca\"> </span>wird.<span class=\"_ _3ca\"> </span>Dies bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>if<span class=\"_ _a\"></span>ft in <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rster<span class=\"_ _a\"></span> Linie di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> \u00f6st<span class=\"_ _a\"></span>erreic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>und de<span class=\"_ _d\"></span>utsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Pol<span class=\"_ _a\"></span>izzen de<span class=\"_ _a\"></span>r VIG in<span class=\"_ _a\"></span> der Bil<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nz<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>btei<span class=\"_ _a\"></span>lu<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span>Lebensv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _d\"></span>herung<span class=\"_ _d\"></span>. Im <span class=\"_ _a\"></span>Lebensve<span class=\"_ _d\"></span>rsic<span class=\"_ _d\"></span>herungsg<span class=\"_ _a\"></span>esch\u00e4ft <span class=\"_ _a\"></span>fast <span class=\"_ _a\"></span>aller <span class=\"_ _a\"></span>ander<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>L\u00e4nder <span class=\"_ _a\"></span>liegt di<span class=\"_ _a\"></span>e \u00dc<span class=\"_ _a\"></span>berschussb<span class=\"_ _a\"></span>eteiligung <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:in<span class=\"_ _a\"></span>nen im <span class=\"_ _1\"></span>alleinigen <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>messe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _3\"></span>jeweil<span class=\"_ _a\"></span>igen <span class=\"_ _3\"></span>Un<span class=\"_ _d\"></span>ternehmens. <span class=\"_ _1\"></span>Die <span class=\"_ _1\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>diese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Pr<span class=\"_ _a\"></span>odukte <span class=\"_ _1\"></span>erfolgt <span class=\"_ _1\"></span>unter <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>undel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>des allgemein<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtungsm<span class=\"_ _a\"></span>odells<span class=\"_ _a\"></span> (<span class=\"_ _1\"></span>Gener<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l M<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>as<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ement Mo<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>el \u2013 GMM<span class=\"_ _a\"></span>). In <span class=\"_ _1\"></span>der Er<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>im B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>eich <span class=\"_ _1\"></span>Schad<span class=\"_ _a\"></span>en- <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Unfa<span class=\"_ _a\"></span>llver<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng zur <span class=\"_ _1\"></span>Bewe<span class=\"_ _d\"></span>rtung von Ve<span class=\"_ _a\"></span>rsicherungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> mit kurzer <span class=\"_ _d\"></span>Lauf<span class=\"_ _d\"></span>zeit de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Pr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>allo<span class=\"_ _d\"></span>katio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sansa<span class=\"_ _a\"></span>tz (Pr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mium <span class=\"_ _a\"></span>Allocation A<span class=\"_ _a\"></span>ppro<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>h \u2013 P<span class=\"_ _2\"></span>AA) a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ewendet u<span class=\"_ _d\"></span>nd die<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _d\"></span>bevor<span class=\"_ _d\"></span>zugt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Bewert<span class=\"_ _a\"></span>ungsansatz. <span class=\"_ _b\"> </span>Dies <span class=\"_ _b\"> </span>i<span class=\"_ _a\"></span>st <span class=\"_ _c\"> </span>a<span class=\"_ _d\"></span>uch <span class=\"_ _b\"> </span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>Fall<span class=\"_ _d\"></span> <span class=\"_ _b\"> </span>f\u00fcr <span class=\"_ _b\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsv<span class=\"_ _d\"></span>ertr\u00e4ge <span class=\"_ _b\"> </span>mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>la<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ger <span class=\"_ _b\"> </span>La<span class=\"_ _a\"></span>ufzeit <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>der <span class=\"_ _b\"> </span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aden<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>und Unfallve<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung, <span class=\"_ _f\"> </span>sofern <span class=\"_ _11\"> </span>sich <span class=\"_ _11\"> </span>die <span class=\"_ _f\"></span>Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _f\"> </span>unter <span class=\"_ _11\"> </span>Anw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ndu<span class=\"_ _d\"></span>ng <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>P<span class=\"_ _2\"></span>AA <span class=\"_ _f\"></span>nicht <span class=\"_ _11\"> </span>wese<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _d\"></span>r <span class=\"_ _11\"> </span>Bewert<span class=\"_ _d\"></span>ung <span class=\"_ _f\"> </span>unter Anwend<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des <span class=\"_ _d\"></span>GMM untersc<span class=\"_ _a\"></span>heidet. In der Erst<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>komm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> bei V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cherungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>mit lange<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Lauf<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ohne direkt<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>\u00dcbersch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssbe<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gung <span class=\"_ _16\"> </span>grunds\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>das <span class=\"_ _c\"> </span>G<span class=\"_ _1\"></span>MM<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>zur <span class=\"_ _16\"> </span>Anwe<span class=\"_ _d\"></span>ndung. <span class=\"_ _16\"> </span>W<span class=\"_ _a\"></span>eder <span class=\"_ _16\"> </span>geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _c\"> </span>n<span class=\"_ _1\"></span>och <span class=\"_ _c\"> </span>au<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>egebene<span class=\"_ _a\"></span> R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge <span class=\"_ _2\"></span>k\u00f6nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _2\"></span>dir<span class=\"_ _a\"></span>ekte <span class=\"_ _a\"></span>\u00dcbersc<span class=\"_ _a\"></span>hussbeteili<span class=\"_ _d\"></span>gungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _2\"></span>klassif<span class=\"_ _a\"></span>izier<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en, <span class=\"_ _a\"></span>wesh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lb <span class=\"_ _2\"></span>diese <span class=\"_ _2\"></span>nicht <span class=\"_ _2\"></span>mit dem <span class=\"_ _3\"></span>VF<span class=\"_ _2\"></span>A <span class=\"_ _3\"></span>bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>k\u00f6<span class=\"_ _a\"></span>nnen. <span class=\"_ _3\"></span>Dahe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>entwer<span class=\"_ _a\"></span>der <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AA <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>M bewertet.<span class=\"_ _a\"></span> Bilanzielle<span class=\"_ _a\"></span> Behandlung<span class=\"_ _a\"></span> ABTRENNUN<span class=\"_ _a\"></span>G VON<span class=\"_ _a\"></span> KOMPON<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>NTEN<span class=\"_ _a\"></span> Bevor <span class=\"_ _f\"> </span>die <span class=\"_ _e\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _f\"> </span>einen <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs- <span class=\"_ _f\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _e\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _d\"></span>svertrag <span class=\"_ _e\"></span>unter <span class=\"_ _f\"> </span>Zugr<span class=\"_ _a\"></span>und<span class=\"_ _1\"></span>eleg<span class=\"_ _a\"></span>ung <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>in <span class=\"_ _f\"></span>IFRS 17 <span class=\"_ _e\"></span>enthalte<span class=\"_ _a\"></span>nen Leitlinien<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>bilanzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>analysi<span class=\"_ _d\"></span>ert sie, ob der V<span class=\"_ _2\"></span>ertrag Kompo<span class=\"_ _a\"></span>nenten bein<span class=\"_ _d\"></span>haltet, die ab<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>utre<span class=\"_ _a\"></span>nnen, d. <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>., unter An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung eines ander<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>I<span class=\"_ _a\"></span>FRS <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>IFRS 17<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>bil<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nzier<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(<span class=\"_ _d\"></span>eigenst\u00e4<span class=\"_ _a\"></span>ndig <span class=\"_ _3\"></span>abgr<span class=\"_ _a\"></span>enzbar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Nic<span class=\"_ _a\"></span>htversicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskom<span class=\"_ _a\"></span>ponente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>). <span class=\"_ _3\"></span>N<span class=\"_ _a\"></span>achdem etwaige <span class=\"_ _18\"> </span>eig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dig <span class=\"_ _18\"> </span>abg<span class=\"_ _a\"></span>renzbar<span class=\"_ _a\"></span>e <span class=\"_ _15\"> </span>Nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsko<span class=\"_ _a\"></span>mponenten <span class=\"_ _18\"> </span>abgetr<span class=\"_ _a\"></span>ennt <span class=\"_ _18\"> </span>wur<span class=\"_ _a\"></span>den, <span class=\"_ _18\"> </span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _18\"> </span>IFRS 17 <span class=\"_ _18\"> </span>auf <span class=\"_ _18\"> </span>al<span class=\"_ _d\"></span>le verbleib<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kompo<span class=\"_ _a\"></span>nente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gs a<span class=\"_ _a\"></span>ngewendet. <span class=\"_ _a\"></span> Investme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>kompo<span class=\"_ _a\"></span>nente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sind <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>Betr\u00e4ge <span class=\"_ _1\"></span>defini<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsvertrag auf <span class=\"_ _3\"></span>jed<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Fall <span class=\"_ _1\"></span>an <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>ie V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>nehmer:inn<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zur\u00fcckz<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hlen <span class=\"_ _a\"></span>muss, <span class=\"_ _a\"></span>unabh\u00e4ngi<span class=\"_ _a\"></span>g davo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>ob ein <span class=\"_ _a\"></span>versicher<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eignis <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ngetret<span class=\"_ _d\"></span>en ist <span class=\"_ _a\"></span>oder <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t. Investme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>kompo<span class=\"_ _a\"></span>nente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(z. <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>R\u00fcckkaufoptio<span class=\"_ _a\"></span>nen <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>nsversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n), <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>eine <span class=\"_ _a\"></span>star<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ko<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>elation <span class=\"_ _2\"></span>zu <span class=\"_ _a\"></span>den <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>der<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Bestan<span class=\"_ _d\"></span>dteil <span class=\"_ _3\"></span>sie <span class=\"_ _3\"></span>sind, <span class=\"_ _e\"></span>aufw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>isen,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>gelten<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>ht <span class=\"_ _e\"></span>eigenst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dig <span class=\"_ _3\"></span>abgr<span class=\"_ _a\"></span>enzbar <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t getre<span class=\"_ _a\"></span>nnt<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bil<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _3\"></span>Ein- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Aus<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>Invest<span class=\"_ _a\"></span>mentkompo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>wer<span class=\"_ _d\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>jedoch <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span>technisc<span class=\"_ _a\"></span>hen <span class=\"_ _a\"></span>Ertr\u00e4ge <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>einb<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>og<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>M<span class=\"_ _a\"></span>anche <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge <span class=\"_ _2\"></span>sehen <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>R\u00fcck<span class=\"_ _a\"></span>zahlung <span class=\"_ _a\"></span>ei<span class=\"_ _d\"></span>nes <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>tra<span class=\"_ _a\"></span>gs<span class=\"_ _1\"></span> vor<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>jedo<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nur <span class=\"_ _a\"></span>unter <span class=\"_ _2\"></span>bestimmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ums<span class=\"_ _d\"></span>t\u00e4n<span class=\"_ _d\"></span>den <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>nicht <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>folg<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>des <span class=\"_ _2\"></span>Eint<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>etens <span class=\"_ _2\"></span>eines <span class=\"_ _a\"></span>versic<span class=\"_ _a\"></span>herten <span class=\"_ _a\"></span>Er<span class=\"_ _a\"></span>eignisses. <span class=\"_ _a\"></span>Dies<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Betr\u00e4<span class=\"_ _d\"></span>ge stellen <span class=\"_ _a\"></span>Pr\u00e4mi<span class=\"_ _d\"></span>enr\u00fcck<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rstat<span class=\"_ _a\"></span>tungen <span class=\"_ _a\"></span>dar <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>verringern <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungste<span class=\"_ _a\"></span>chnischen<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Ertr\u00e4ge <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>Aufwend<span class=\"_ _a\"></span>ungen. D<span class=\"_ _a\"></span>ie <span class=\"_ _a\"></span>Gruppe weist P<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4mie<span class=\"_ _a\"></span>nr\u00fcckerstatt<span class=\"_ _a\"></span>ungen als Ab<span class=\"_ _a\"></span>z\u00fcge vo<span class=\"_ _d\"></span>n den ve<span class=\"_ _a\"></span>reinnahm<span class=\"_ _a\"></span>ten Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> aus.<span class=\"_ _a\"></span> <div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsb7\">Einige <span class=\"_ _2\"></span>gehalt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>R\u00fcck<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>beinh<span class=\"_ _d\"></span>alten <span class=\"_ _2\"></span>besti<span class=\"_ _a\"></span>mmte <span class=\"_ _a\"></span>Pr<span class=\"_ _d\"></span>ovisio<span class=\"_ _d\"></span>nsver<span class=\"_ _a\"></span>einbar<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>Je <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>P<span class=\"_ _a\"></span>rovision<span class=\"_ _a\"></span>en: </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsb9\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>abzuziehen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _d\"></span>verei<span class=\"_ _a\"></span>nnahmten P<span class=\"_ _a\"></span>r\u00e4mien, <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22df\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>einzubezie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en in <span class=\"_ _a\"></span>die V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsf\u00e4ll<span class=\"_ _a\"></span>e oder  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22e0\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>als Investme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tkompo<span class=\"_ _a\"></span>nente <span class=\"_ _a\"></span>zu behandeln.<span class=\"_ _a\"></span> </div><div class=\"t m1 h43 ff58 fs1d fc5 sc0 ls4 ws0 gsbd\">AGGRE<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>A<span class=\"_ _2\"></span>TIONSNIVEA<span class=\"_ _d\"></span>U </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsbe\">Nach <span class=\"_ _11\"> </span>de<span class=\"_ _d\"></span>r <span class=\"_ _11\"> </span>Identi<span class=\"_ _a\"></span>fizierung, <span class=\"_ _f\"> </span>welche <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>tr\u00e4ge <span class=\"_ _11\"> </span>in <span class=\"_ _f\"> </span>den<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>nwendungsbe<span class=\"_ _a\"></span>reich <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>I<span class=\"_ _d\"></span>FRS 17 <span class=\"_ _f\"> </span>fallen, <span class=\"_ _f\"> </span>unter <span class=\"_ _11\"> </span>Ber<span class=\"_ _a\"></span>\u00fcck-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsbf\">sichtig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fekte <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>us <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>ung vo<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Versi<span class=\"_ _a\"></span>cherungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtr\u00e4g<span class=\"_ _d\"></span>en, d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Abtr<span class=\"_ _a\"></span>ennung <span class=\"_ _a\"></span>eigenst\u00e4n<span class=\"_ _a\"></span>dig abgr<span class=\"_ _a\"></span>enzbar<span class=\"_ _a\"></span>er </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22e1\">Nichtversi<span class=\"_ _a\"></span>cherungsko<span class=\"_ _a\"></span>mponenten <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Abtre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>mehre<span class=\"_ _a\"></span>rer <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e, <span class=\"_ _10\"> </span>die <span class=\"_ _10\"> </span>Besta<span class=\"_ _d\"></span>ndteil <span class=\"_ _11\"> </span>einer <span class=\"_ _11\"> </span>einzig<span class=\"_ _d\"></span>en, </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22e2\">rec<span class=\"_ _d\"></span>htlich <span class=\"_ _3\"></span>eig<span class=\"_ _a\"></span>enst\u00e4ndig<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>Pol<span class=\"_ _a\"></span>izze <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d,<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>erfo<span class=\"_ _a\"></span>rdert <span class=\"_ _1\"></span>IFRS 17 <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>des<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Aggreg<span class=\"_ _a\"></span>ationsni<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>eaus <span class=\"_ _1\"></span>zur <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nwendung <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsc1\">Standar<span class=\"_ _a\"></span>d enth<span class=\"_ _d\"></span>altenen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chriften. <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsc3\">Das <span class=\"_ _1\"></span>Aggr<span class=\"_ _a\"></span>egatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sni<span class=\"_ _d\"></span>veau wird <span class=\"_ _1\"></span>fes<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>geleg<span class=\"_ _a\"></span>t, <span class=\"_ _3\"></span>i<span class=\"_ _d\"></span>ndem<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>das<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h\u00e4ft <span class=\"_ _1\"></span>zu<span class=\"_ _d\"></span>n\u00e4chst <span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>hriftl<span class=\"_ _d\"></span>ich <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>Portfo<span class=\"_ _d\"></span>lio<span class=\"_ _d\"></span>s <span class=\"_ _1\"></span>unterteil<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>wird.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Po<span class=\"_ _d\"></span>rtfolio </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsc4\">umfasst <span class=\"_ _2\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>Gruppe <span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>mit <span class=\"_ _2\"></span>\u00e4hnlichen <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ken, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>gemeins<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>geste<span class=\"_ _a\"></span>uer<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. <span class=\"_ _2\"></span>Unter <span class=\"_ _2\"></span>Zug<span class=\"_ _d\"></span>runde-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22e3\">legung i<span class=\"_ _d\"></span>hr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r bei <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertragsbegi<span class=\"_ _a\"></span>nn erwar<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eten <span class=\"_ _a\"></span>Profitabil<span class=\"_ _a\"></span>it\u00e4t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den di<span class=\"_ _d\"></span>e Portf<span class=\"_ _a\"></span>olios anschli<span class=\"_ _a\"></span>e\u00dfend in dr<span class=\"_ _d\"></span>ei K<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>egorien <span class=\"_ _a\"></span>unterteilt: <span class=\"_ _d\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22e4\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>belastende <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge, <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsc7\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge, bei d<span class=\"_ _a\"></span>enen kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e signif<span class=\"_ _d\"></span>ika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te W<span class=\"_ _2\"></span>ahrscheinli<span class=\"_ _a\"></span>chkeit ge<span class=\"_ _a\"></span>geben ist, d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ss di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>las<span class=\"_ _a\"></span>tend wer<span class=\"_ _a\"></span>den, und <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsc8\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>v<span class=\"_ _1\"></span>erbleib<span class=\"_ _a\"></span>ende V<span class=\"_ _2\"></span>ertr\u00e4ge. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsca\">Im Hinblick auf <span class=\"_ _1\"></span>das G<span class=\"_ _1\"></span>MM u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d den <span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AA gibt <span class=\"_ _1\"></span>IFRS 17<span class=\"_ _d\"></span> zudem<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> beachte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, dass <span class=\"_ _1\"></span>f\u00fcr Zwecke der Aggr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gatio<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>eine Gruppe </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22e5\">von <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>keine <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _1\"></span>enthalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f, <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>mi<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>me<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _1\"></span>einem <span class=\"_ _3\"></span>J<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hr <span class=\"_ _3\"></span>Abst<span class=\"_ _a\"></span>and <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>onei<span class=\"_ _a\"></span>nander <span class=\"_ _3\"></span>a<span class=\"_ _d\"></span>usgest<span class=\"_ _a\"></span>ellt </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22e6\">wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>\u00fcr ih<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> unter A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>wen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ung d<span class=\"_ _a\"></span>es VF<span class=\"_ _a\"></span>A bewert<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4ft m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>cht di<span class=\"_ _a\"></span>e VIG Gebrauc<span class=\"_ _a\"></span>h v<span class=\"_ _1\"></span>om W<span class=\"_ _2\"></span>ahlrec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22e7\">der <span class=\"_ _2\"></span>Au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>nah<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>eregelu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>von <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>ild<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>Zei<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _d\"></span>ungsjah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(Jahr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sko<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en),<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Europ<span class=\"_ _a\"></span>\u00e4ische<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ion<span class=\"_ _d\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22e8\">anwend<span class=\"_ _d\"></span>bar <span class=\"_ _3\"></span>is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>D<span class=\"_ _d\"></span>ieses <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ahlre<span class=\"_ _a\"></span>cht <span class=\"_ _3\"></span>r\u00e4um<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>M\u00f6<span class=\"_ _d\"></span>gli<span class=\"_ _d\"></span>chkeit <span class=\"_ _3\"></span>ein<span class=\"_ _a\"></span>, <span class=\"_ _3\"></span>gen<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>tions\u00fcbergr<span class=\"_ _a\"></span>eifende <span class=\"_ _3\"></span>m<span class=\"_ _a\"></span>utualisierte <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>flo<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-ang<span class=\"_ _a\"></span>e-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22e9\">passte V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _a\"></span>orsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rift zur B<span class=\"_ _1\"></span>ild<span class=\"_ _a\"></span>ung von Jahres<span class=\"_ _a\"></span>koh<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en auszune<span class=\"_ _d\"></span>hmen. Damit soll zum Zeitpunkt </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gscf\">der <span class=\"_ _a\"></span>Erfass<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>vertraglic<span class=\"_ _a\"></span>hen S<span class=\"_ _a\"></span>ervicema<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>ange<span class=\"_ _a\"></span>messenes <span class=\"_ _a\"></span>Kos<span class=\"_ _a\"></span>ten-Nutzen<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erh\u00e4ltnis <span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6gl<span class=\"_ _a\"></span>icht <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>Diese <span class=\"_ _2\"></span>Aus-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22ea\">nahmer<span class=\"_ _a\"></span>egelung <span class=\"_ _12\"> </span>b<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>rif<span class=\"_ _a\"></span>ft  i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _12\"> </span>Linie <span class=\"_ _10\"> </span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>her<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>sv<span class=\"_ _1\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>  m<span class=\"_ _a\"></span>it  la<span class=\"_ _a\"></span>nger  L<span class=\"_ _a\"></span>aufzeit <span class=\"_ _12\"> </span>und <span class=\"_ _10\"> </span>Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>beteili<span class=\"_ _a\"></span>gung  s<span class=\"_ _a\"></span>owie </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22eb\">Kranke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>ungsvertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> mit l<span class=\"_ _a\"></span>anger <span class=\"_ _d\"></span>Laufzeit.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22ec\">Sobald <span class=\"_ _e\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gruppen <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>f<span class=\"_ _d\"></span>estgeleg<span class=\"_ _a\"></span>t <span class=\"_ _f\"> </span>sind, <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>sie <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>Bilanzierungsei<span class=\"_ _a\"></span>nheiten,<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>auf <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>die </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22ed\">konsolidi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>untern<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>hmen<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>die <span class=\"_ _3\"></span>Vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hrifte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>von <span class=\"_ _f\"> </span>IFRS <span class=\"_ _d\"></span>17 <span class=\"_ _e\"></span>anwend<span class=\"_ _d\"></span>en. <span class=\"_ _f\"></span>D. <span class=\"_ _a\"></span>h., <span class=\"_ _f\"></span>auf <span class=\"_ _e\"></span>dieser <span class=\"_ _e\"></span>detailli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rten <span class=\"_ _e\"></span>Ebene </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22ee\">m\u00fcssen <span class=\"_ _f\"></span>IFRS 17<span class=\"_ _d\"></span>-M<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ssgr<span class=\"_ _a\"></span>\u00f6\u00dfen <span class=\"_ _f\"></span>wie <span class=\"_ _e\"></span>Er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llungs<span class=\"_ _a\"></span>werte, <span class=\"_ _f\"> </span>vertragl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>Ser<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>icem<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>(Contractu<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _e\"></span>Service <span class=\"_ _f\"> </span>Margi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u2013 <span class=\"_ _f\"> </span>CSM) <span class=\"_ _f\"> </span>und </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22ef\">V<span class=\"_ _a\"></span>erlustko<span class=\"_ _d\"></span>mpo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>verf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r <span class=\"_ _10\"> </span>s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in.<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Die <span class=\"_ _11\"> </span>VIG <span class=\"_ _f\"> </span>h<span class=\"_ _1\"></span>at <span class=\"_ _11\"> </span>Portfo<span class=\"_ _a\"></span>lios <span class=\"_ _11\"> </span>von <span class=\"_ _11\"> </span>ausgestell<span class=\"_ _a\"></span>ten <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungs- <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>R\u00fcckversic<span class=\"_ _a\"></span>herungs-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd6\">vertr\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>Grundlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>ange<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>andt<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>Solve<span class=\"_ _d\"></span>ncy II-Str<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>kt<span class=\"_ _a\"></span>ur<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Lebens-, <span class=\"_ _2\"></span>Kra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>en- <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>Unfallv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22f0\">rung festg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>legt, <span class=\"_ _a\"></span>da die Pr<span class=\"_ _a\"></span>odukte \u00e4<span class=\"_ _a\"></span>hnliche<span class=\"_ _d\"></span>n Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ausg<span class=\"_ _a\"></span>esetzt sind u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mei<span class=\"_ _a\"></span>nsam geste<span class=\"_ _a\"></span>uert<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n.  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd8\">Bei <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Bestimm<span class=\"_ _a\"></span>ung <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _2\"></span>Gruppe<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>von <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>h<span class=\"_ _1\"></span>at <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _2\"></span>besc<span class=\"_ _d\"></span>hlosse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>dieje<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>igen <span class=\"_ _4\"></span>Ve<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>versc<span class=\"_ _a\"></span>hiedene <span class=\"_ _2\"></span>Grupp<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22f1\">fallen w\u00fcrden, nur weil Ge<span class=\"_ _1\"></span>set<span class=\"_ _d\"></span>ze <span class=\"_ _1\"></span>oder V<span class=\"_ _a\"></span>orsch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ifte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>tats\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>liche F\u00e4higk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it der<span class=\"_ _1\"></span> VIG <span class=\"_ _1\"></span>spezif<span class=\"_ _a\"></span>isch <span class=\"_ _1\"></span>einsc<span class=\"_ _a\"></span>hr\u00e4nken, <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en unter<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22f2\">schiedli<span class=\"_ _a\"></span>chen Pr<span class=\"_ _a\"></span>eis oder <span class=\"_ _a\"></span>ein un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedli<span class=\"_ _a\"></span>ches Lei<span class=\"_ _d\"></span>stungs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>au f<span class=\"_ _a\"></span>\u00fcr V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsne<span class=\"_ _a\"></span>hmer:innen <span class=\"_ _a\"></span>mit <span class=\"_ _d\"></span>untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> Eigen-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22f3\">schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fest<span class=\"_ _a\"></span>zulegen, ders<span class=\"_ _a\"></span>elben Grupp<span class=\"_ _a\"></span>e zuzuord<span class=\"_ _a\"></span>nen.  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22f4\">Zu <span class=\"_ _a\"></span>de<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen, <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Fair<span class=\"_ _a\"></span>-V<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e-Ans<span class=\"_ _a\"></span>atz <span class=\"_ _2\"></span>zum <span class=\"_ _a\"></span>\u00dcberga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>itp<span class=\"_ _a\"></span>unkt<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ange<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>wurde,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>z\u00e4hlen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge, </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22f5\">die <span class=\"_ _a\"></span>mit <span class=\"_ _2\"></span>mehr <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>einem <span class=\"_ _a\"></span>Jah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Abst<span class=\"_ _a\"></span>and <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>eina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der <span class=\"_ _2\"></span>ausgest<span class=\"_ _a\"></span>ellt <span class=\"_ _a\"></span>wurd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Es <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>um<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>\u00dcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gangs<span class=\"_ _a\"></span>zeitpun<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22f6\">verwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz in <span class=\"_ _a\"></span>Kapitel \u00dcbe<span class=\"_ _a\"></span>rgangsvors<span class=\"_ _a\"></span>chriften ab <span class=\"_ _d\"></span>Sei<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> 49 v<span class=\"_ _a\"></span>erwiesen. </div>In <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>meisten <span class=\"_ _4\"></span>F<span class=\"_ _1\"></span>\u00e4lle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Prof<span class=\"_ _a\"></span>itabili<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>\u00e4t <span class=\"_ _2\"></span>von <span class=\"_ _2\"></span>Gruppen <span class=\"_ _2\"></span>von <span class=\"_ _4\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen <span class=\"_ _4\"></span>unter <span class=\"_ _2\"></span>Zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>ung <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungsm<span class=\"_ _a\"></span>athematis<span class=\"_ _d\"></span>cher Cashflow<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>Mod<span class=\"_ _a\"></span>elle u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Prof<span class=\"_ _a\"></span>itabili<span class=\"_ _a\"></span>t\u00e4<span class=\"_ _1\"></span>tsken<span class=\"_ _a\"></span>nzahlen, <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>das Bestands- und <span class=\"_ _1\"></span>Neuges<span class=\"_ _a\"></span>ch\u00e4ft <span class=\"_ _1\"></span>ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>beurteilt. Bei <span class=\"_ _1\"></span>unter<span class=\"_ _a\"></span> Anwend<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des <span class=\"_ _d\"></span>P<span class=\"_ _2\"></span>AA <span class=\"_ _a\"></span>bewertete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>en wi<span class=\"_ _a\"></span>rd davo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ausgeg<span class=\"_ _a\"></span>angen, d<span class=\"_ _a\"></span>ass keine <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge im<span class=\"_ _a\"></span> Portfolio bei<span class=\"_ _a\"></span>m erstmali<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ans<span class=\"_ _a\"></span>atz <span class=\"_ _3\"></span>bel<span class=\"_ _a\"></span>astend <span class=\"_ _1\"></span>sind, es <span class=\"_ _1\"></span>sei <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>nn, <span class=\"_ _1\"></span>Fakten und <span class=\"_ _1\"></span>Umst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deut<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>etw<span class=\"_ _d\"></span>as <span class=\"_ _1\"></span>ander<span class=\"_ _d\"></span>es h<span class=\"_ _1\"></span>in. Bei <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>die<span class=\"_ _1\"></span> nicht bel<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>end sind, i<span class=\"_ _a\"></span>st bei e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligem A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz <span class=\"_ _a\"></span>zu pr\u00fcfen,<span class=\"_ _a\"></span> ob si<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ine <span class=\"_ _d\"></span>signif<span class=\"_ _d\"></span>ika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te W<span class=\"_ _2\"></span>ahrscheinli<span class=\"_ _a\"></span>chkeit a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fwei<span class=\"_ _d\"></span>sen, dass<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span> in <span class=\"_ _11\"> </span>der <span class=\"_ _f\"> </span>F<span class=\"_ _1\"></span>olge <span class=\"_ _f\"> </span>zu <span class=\"_ _11\"> </span>belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>Ve<span class=\"_ _a\"></span>rtr\u00e4gen <span class=\"_ _f\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>in<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>diesem <span class=\"_ _11\"> </span>Zweck <span class=\"_ _11\"> </span>die <span class=\"_ _f\"> </span>W<span class=\"_ _a\"></span>ahr<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>cheinlichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>\u00c4nde<span class=\"_ _a\"></span>rungen <span class=\"_ _11\"> </span>bei zugrunde<span class=\"_ _a\"></span> zu lege<span class=\"_ _a\"></span>nden <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>akte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und Ums<span class=\"_ _d\"></span>t\u00e4nd<span class=\"_ _d\"></span>en b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>wir<span class=\"_ _a\"></span>d. F\u00fcr <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span> Inform<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ion<span class=\"_ _a\"></span>en zu b<span class=\"_ _a\"></span>elastende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4gen <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf<span class=\"_ _a\"></span> Kapitel <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>elas<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>ertr\u00e4ge a<span class=\"_ _a\"></span>b Seite 152 v<span class=\"_ _a\"></span>erwiesen.<span class=\"_ _d\"></span> Portfoli<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>gehaltene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>R\u00fcc<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>unterteilt <span class=\"_ _2\"></span>unter <span class=\"_ _a\"></span>Zugr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ndeleg<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>oben <span class=\"_ _2\"></span>genannt<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>Grund-<span class=\"_ _3ca\"> </span>s\u00e4tze, <span class=\"_ _e\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>dem <span class=\"_ _3\"></span>Untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ied,<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>dass <span class=\"_ _3\"></span>sich <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>erweise <span class=\"_ _3\"></span>auf <span class=\"_ _e\"></span>belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _e\"></span>bezi<span class=\"_ _a\"></span>ehen, <span class=\"_ _e\"></span>bei <span class=\"_ _e\"></span>den<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>beim <span class=\"_ _3\"></span>erstmalig<span class=\"_ _a\"></span>en Ansatz e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Nettog<span class=\"_ _a\"></span>ewinn <span class=\"_ _1\"></span>gibt. E<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>beste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t die <span class=\"_ _3\"></span>M\u00f6g<span class=\"_ _a\"></span>lichkeit,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er R\u00fcckversi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr\u00e4ge nur einen ei<span class=\"_ _a\"></span>nzigen V<span class=\"_ _2\"></span>ertrag umfass<span class=\"_ _a\"></span>t.  F\u00fcr<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>die<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>kons<span class=\"_ _a\"></span>oli<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>erte<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>gsu<span class=\"_ _a\"></span>nte<span class=\"_ _d\"></span>rneh<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>wur<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>ie <span class=\"_ _11\"> </span>Di<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>kt<span class=\"_ _d\"></span>ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>un<span class=\"_ _a\"></span>d <span class=\"_ _11\"> </span>f<span class=\"_ _a\"></span>akul<span class=\"_ _d\"></span>ta<span class=\"_ _a\"></span>tiv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>R\u00fc<span class=\"_ _d\"></span>ck<span class=\"_ _a\"></span>vers<span class=\"_ _a\"></span>ich<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>g <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>di<span class=\"_ _a\"></span>e folg<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>IFR<span class=\"_ _a\"></span>S 17<span class=\"_ _a\"></span>-Por<span class=\"_ _a\"></span>tfol<span class=\"_ _a\"></span>ios <span class=\"_ _a\"></span>f\u00fcr<span class=\"_ _a\"></span> Sc<span class=\"_ _a\"></span>had<span class=\"_ _a\"></span>en- <span class=\"_ _a\"></span>und<span class=\"_ _d\"></span> U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>allv<span class=\"_ _a\"></span>ersi<span class=\"_ _2\"></span>cher<span class=\"_ _a\"></span>ung,<span class=\"_ _a\"></span> L<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>sve<span class=\"_ _a\"></span>rsic<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>und<span class=\"_ _d\"></span> K<span class=\"_ _d\"></span>ra<span class=\"_ _a\"></span>nke<span class=\"_ _a\"></span>nversi<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>g g<span class=\"_ _a\"></span>ruppi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>t: <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sv<span class=\"_ _d\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g: <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Mit Gewinnb<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gung  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>F<span class=\"_ _1\"></span>onds<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und indexge<span class=\"_ _d\"></span>bunde<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Andere <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ausgestellte <span class=\"_ _a\"></span>und gehalt<span class=\"_ _d\"></span>ene p<span class=\"_ _d\"></span>ropo<span class=\"_ _d\"></span>rtio<span class=\"_ _a\"></span>nale R\u00fcckversi<span class=\"_ _a\"></span>cherung <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ausgestellte f<span class=\"_ _d\"></span>akult<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _a\"></span>ckversicher<span class=\"_ _a\"></span>ung  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Gehalte<span class=\"_ _d\"></span>ne fakult<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tive R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herung <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Kr<span class=\"_ _1\"></span>ank<span class=\"_ _a\"></span>enversicher<span class=\"_ _a\"></span>ung:  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>L<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ngfristige <span class=\"_ _a\"></span>Kranke<span class=\"_ _d\"></span>nversich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g (na<span class=\"_ _a\"></span>ch Art der <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>eb<span class=\"_ _d\"></span>en)  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ausgestellte <span class=\"_ _a\"></span>und gehalt<span class=\"_ _d\"></span>ene p<span class=\"_ _d\"></span>ropo<span class=\"_ _d\"></span>rtio<span class=\"_ _a\"></span>nale R\u00fcckversi<span class=\"_ _a\"></span>cherung <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Schaden- u<span class=\"_ _d\"></span>nd Unfall<span class=\"_ _a\"></span>versicher<span class=\"_ _a\"></span>ung:  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Kr<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nkhei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>skoste<span class=\"_ _a\"></span>nversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Beru<span class=\"_ _1\"></span>fs<span class=\"_ _a\"></span>unf\u00e4higkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>sversi<span class=\"_ _a\"></span>cherung<span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Arbe<span class=\"_ _1\"></span>its<span class=\"_ _a\"></span>unfallversi<span class=\"_ _d\"></span>cher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Kr<span class=\"_ _1\"></span>aftf<span class=\"_ _a\"></span>ahrzeug<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aftpfli<span class=\"_ _d\"></span>cht<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersich<span class=\"_ _d\"></span>erung <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Sonstige Kr<span class=\"_ _a\"></span>aftfahrtversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rung  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>See-<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>Luftfahrt- <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd T<span class=\"_ _4\"></span>ranspo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>F<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uer<span class=\"_ _a\"></span>- u<span class=\"_ _d\"></span>nd ander<span class=\"_ _a\"></span>e Sac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>versic<span class=\"_ _a\"></span>herunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Allgemeine H<span class=\"_ _a\"></span>aftpflichtversi<span class=\"_ _a\"></span>cherung <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Kredit- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>Kautio<span class=\"_ _a\"></span>nsversicher<span class=\"_ _a\"></span>ung  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Rechtssc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>utzv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Be<span class=\"_ _1\"></span>ista<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>V<span class=\"_ _a\"></span>erschiede<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ausgestellte <span class=\"_ _a\"></span>und gehalt<span class=\"_ _d\"></span>ene p<span class=\"_ _d\"></span>ropo<span class=\"_ _d\"></span>rtio<span class=\"_ _a\"></span>nale R\u00fcckversi<span class=\"_ _a\"></span>cherung <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ausgestellte f<span class=\"_ _d\"></span>akult<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _a\"></span>ckversicher<span class=\"_ _a\"></span>ung  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Gehalte<span class=\"_ _d\"></span>ne fakult<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tive R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herung<span class=\"_ _a\"></span> BELASTEND<span class=\"_ _a\"></span>E <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ER<span class=\"_ _a\"></span>TR\u00c4GE<span class=\"ff5b\"> </span>Manche <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>ertr\u00e4ge <span class=\"_ _2\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>vor <span class=\"_ _2\"></span>Beginn <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>Deck<span class=\"_ _a\"></span>ungszeitra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>s <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>vor <span class=\"_ _2\"></span>F\u00e4lligkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>erste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Pr\u00e4mie <span class=\"_ _2\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgest<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llt. <span class=\"_ _4\"></span>Daher <span class=\"_ _a\"></span>b<span class=\"_ _d\"></span>estim-<span class=\"_ _3ca\"> </span>men <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>konsoli<span class=\"_ _a\"></span>dierten <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsunte<span class=\"_ _d\"></span>rnehmen <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Begi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>ckungsz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ums<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>um <span class=\"_ _3\"></span>Z<span class=\"_ _d\"></span>eitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt, <span class=\"_ _1\"></span>an <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>die erste <span class=\"_ _1\"></span>Zahlung <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsnehm<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>:i<span class=\"_ _a\"></span>nnen <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Grupp<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>f\u00e4l<span class=\"_ _d\"></span>lig<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>wird, <span class=\"_ _1\"></span>je <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>achdem, welcher <span class=\"_ _1\"></span>Zeitpunk<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>fr\u00fch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>eintritt, <span class=\"_ _1\"></span>ob <div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2316\">ausgestell<span class=\"_ _d\"></span>te <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>eine <span class=\"_ _11\"> </span>Gruppe <span class=\"_ _f\"> </span>be<span class=\"_ _1\"></span>last<span class=\"_ _a\"></span>ender <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _11\"> </span>b<span class=\"_ _a\"></span>ilden. <span class=\"_ _10\"> </span>Bei <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Bestimm<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g,<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>ob <span class=\"_ _10\"> </span>eine <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>ruppe <span class=\"_ _f\"> </span>von <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2317\">belasten<span class=\"_ _a\"></span>d ist, werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Fakten u<span class=\"_ _d\"></span>nd Umst<span class=\"_ _a\"></span>\u00e4nde be<span class=\"_ _d\"></span>r\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Z<span class=\"_ _d\"></span>ugrund<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>legu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: <span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2318\">\u2022<span class=\"_ _8\"> </span>Preisinfo<span class=\"_ _d\"></span>rmatio<span class=\"_ _a\"></span>nen,<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2319\">\u2022<span class=\"_ _8\"> </span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>issen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u00e4h<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>liche<span class=\"_ _a\"></span>n v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er Grup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rfass<span class=\"_ _a\"></span>ten V<span class=\"_ _a\"></span>ertr\u00e4<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs409\">\u2022<span class=\"_ _8\"> </span>Umfeldfaktor<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>n, wie \u00c4<span class=\"_ _a\"></span>nderu<span class=\"_ _d\"></span>ngen am M<span class=\"_ _a\"></span>arkt oder d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>rschrif<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs40b\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itere D<span class=\"_ _a\"></span>etails w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en in dem K<span class=\"_ _a\"></span>apitel A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eis ab S<span class=\"_ _a\"></span>eite 160 <span class=\"_ _d\"></span>er\u00f6r<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rt. </div><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs231a\">ANSA<span class=\"_ _a\"></span>TZ<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs231b\">Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> von <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>este<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>ten V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen si<span class=\"_ _a\"></span>nd zu<span class=\"_ _a\"></span>m fr\u00fcheste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der fol<span class=\"_ _a\"></span>genden Zei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>kt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _d\"></span>nzuset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>en: </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs40f\">\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>u Begi<span class=\"_ _a\"></span>nn des D<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ck<span class=\"_ _d\"></span>ungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eitra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ms de<span class=\"_ _a\"></span>r Gruppe <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>;<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs410\">\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>um <span class=\"_ _a\"></span>Ze<span class=\"_ _1\"></span>itp<span class=\"_ _a\"></span>unkt, an w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>em di<span class=\"_ _a\"></span>e erste Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lung <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsn<span class=\"_ _a\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r:i<span class=\"_ _a\"></span>nnen in de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Gruppe <span class=\"_ _a\"></span>von V<span class=\"_ _2\"></span>ertr\u00e4gen f\u00e4ll<span class=\"_ _a\"></span>ig wird,<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs231c\">oder bei Ei<span class=\"_ _a\"></span>ngang d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r erst<span class=\"_ _a\"></span>en Zahlung, <span class=\"_ _a\"></span>wenn es kei<span class=\"_ _d\"></span>n F<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lli<span class=\"_ _a\"></span>gkeitsdatum gibt; od<span class=\"_ _a\"></span>er<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs412\">\u2022<span class=\"_ _8\"> </span>f\u00fcr<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>laste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, sobald <span class=\"_ _a\"></span>Fakten <span class=\"_ _d\"></span>und Ums<span class=\"_ _d\"></span>t\u00e4nd<span class=\"_ _d\"></span>e dar<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>inde<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ten, <span class=\"_ _a\"></span>dass die G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs231d\">belasten<span class=\"_ _a\"></span>d ist.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs231e\">Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>geh<span class=\"_ _d\"></span>altener propo<span class=\"_ _a\"></span>rtionaler und <span class=\"_ _1\"></span>nicht propo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tion<span class=\"_ _d\"></span>aler <span class=\"_ _1\"></span>R\u00fcckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge <span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _1\"></span>zum <span class=\"_ _1\"></span>sp\u00e4ter<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>folg<span class=\"_ _a\"></span>enden </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs415\">Zeitpunkte <span class=\"_ _a\"></span>zu erfasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs417\">\u2022<span class=\"_ _8\"> </span>en<span class=\"_ _1\"></span>tw<span class=\"_ _a\"></span>eder zu Begi<span class=\"_ _a\"></span>nn des D<span class=\"_ _d\"></span>ecku<span class=\"_ _d\"></span>ngszeitr<span class=\"_ _d\"></span>aums de<span class=\"_ _a\"></span>r Gruppe <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alte<span class=\"_ _a\"></span>nen R\u00fcckversi<span class=\"_ _a\"></span>cherungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs231f\">\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>u dem <span class=\"_ _d\"></span>Zei<span class=\"_ _d\"></span>tpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt, <span class=\"_ _a\"></span>zu de<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>die konsol<span class=\"_ _a\"></span>idierten V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsunte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehm<span class=\"_ _d\"></span>en eine belas<span class=\"_ _a\"></span>tende G<span class=\"_ _a\"></span>ruppe von<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2320\">zugrundeli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge<span class=\"_ _a\"></span>n erfassen, fal<span class=\"_ _d\"></span>ls di<span class=\"_ _a\"></span>e konsolidi<span class=\"_ _a\"></span>erten V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cherungsu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2321\">zugeh\u00f6rige<span class=\"_ _a\"></span>n gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertrag in <span class=\"_ _a\"></span>der Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge <span class=\"_ _a\"></span>zu diesem<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2322\">Zeitpunkt o<span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>or <span class=\"_ _a\"></span>diesem Zeitp<span class=\"_ _a\"></span>unkt abg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lossen <span class=\"_ _a\"></span>haben.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2323\">Zudem is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> mi<span class=\"_ _a\"></span>t dem <span class=\"_ _a\"></span>An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>z einer <span class=\"_ _a\"></span>Gruppe <span class=\"_ _d\"></span>von g<span class=\"_ _a\"></span>ehaltenen <span class=\"_ _a\"></span>propo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ale<span class=\"_ _d\"></span>n R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n bi<span class=\"_ _a\"></span>s zu dem <span class=\"_ _a\"></span>Zeitpun<span class=\"_ _a\"></span>kt </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2324\">zu warten, <span class=\"_ _a\"></span>zu dem de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> erstmal<span class=\"_ _a\"></span>ige Ansa<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>z jedes <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>runde lie<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertrags<span class=\"_ _a\"></span> e<span class=\"_ _1\"></span>rfolg<span class=\"_ _d\"></span>t ist, f<span class=\"_ _d\"></span>alls di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Zeit<span class=\"_ _a\"></span>punkt </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2325\">erst nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> dem <span class=\"_ _a\"></span>Be<span class=\"_ _1\"></span>gi<span class=\"_ _a\"></span>nn des D<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>itra<span class=\"_ _a\"></span>ums der <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ruppe <span class=\"_ _a\"></span>von ge<span class=\"_ _d\"></span>haltenen <span class=\"_ _d\"></span>R\u00fcckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _a\"></span>n liegt. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2326\">Die Auf<span class=\"_ _a\"></span>nahme ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span> neuen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertrags i<span class=\"_ _a\"></span>n die G<span class=\"_ _a\"></span>ruppe <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at i<span class=\"_ _a\"></span>n der <span class=\"_ _a\"></span>Berichtspe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iode<span class=\"_ _a\"></span> zu e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>, <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>dieser <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>rag ei<span class=\"_ _a\"></span>nes de<span class=\"_ _d\"></span>r i<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2327\">V<span class=\"_ _a\"></span>orste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _d\"></span>en da<span class=\"_ _d\"></span>rgestell<span class=\"_ _a\"></span>ten Kriterien <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llt.<span class=\"_ _a\"></span> </div><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs2328\">VERT<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SGR<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>NZE<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2329\">In <span class=\"_ _3\"></span>die Bewert<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g einer <span class=\"_ _1\"></span>Gruppe von<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>sind <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>zuk\u00fcnftige<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>ahlungsstr\u00f6<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>in<span class=\"_ _d\"></span>nerhalb der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertrag<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs232a\">gren<span class=\"_ _d\"></span>ze <span class=\"_ _2\"></span>jedes <span class=\"_ _a\"></span>einz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lnen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertrags <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>einzube<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>hen. <span class=\"_ _2\"></span>Zahlungsstr<span class=\"_ _a\"></span>\u00f6me <span class=\"_ _2\"></span>liegen <span class=\"_ _2\"></span>innerhalb <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Gre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ze<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>eines <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs232b\">rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trags, <span class=\"_ _a\"></span>wenn sie <span class=\"_ _a\"></span>aus wese<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>chen <span class=\"_ _a\"></span>Rechten <span class=\"_ _a\"></span>und Pflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die<span class=\"_ _a\"></span> w\u00e4hre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>der Berich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>spe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iode<span class=\"_ _a\"></span> bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _d\"></span>in </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs232c\">der <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungsn<span class=\"_ _a\"></span>ehmer:in<span class=\"_ _d\"></span>nen <span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _e\"></span>Zahlung <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>Pr\u00e4mien <span class=\"_ _e\"></span>gezw<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>k\u00f6nnen <span class=\"_ _e\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>in <span class=\"_ _f\"></span>der <span class=\"_ _3\"></span>eine <span class=\"_ _e\"></span>wesentlic<span class=\"_ _a\"></span>he </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs232d\">V<span class=\"_ _a\"></span>erpflich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung b<span class=\"_ _a\"></span>esteht, f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsne<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>mer:i<span class=\"_ _d\"></span>nnen <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>stu<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trag <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> er<span class=\"_ _a\"></span>br<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs232e\">wesentl<span class=\"_ _d\"></span>iche V<span class=\"_ _2\"></span>erpfli<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Erb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ing<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng vo<span class=\"_ _a\"></span>n Leistung<span class=\"_ _d\"></span>en ge<span class=\"_ _a\"></span>m\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trag e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>et, we<span class=\"_ _a\"></span>nn:  </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs232f\">\u2022<span class=\"_ _8\"> </span>die praktisc<span class=\"_ _a\"></span>he M\u00f6glichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it bes<span class=\"_ _a\"></span>teht, die Ris<span class=\"_ _d\"></span>ike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der <span class=\"_ _a\"></span>einzelnen<span class=\"_ _a\"></span> Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>nehmer:in<span class=\"_ _d\"></span>nen n<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>u z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en und fol<span class=\"_ _a\"></span>glich<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2330\">einen Pr<span class=\"_ _a\"></span>eis ode<span class=\"_ _d\"></span>r ein Lei<span class=\"_ _a\"></span>stungsnivea<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> fest<span class=\"_ _a\"></span>zulegen, <span class=\"_ _a\"></span>da<span class=\"_ _1\"></span>s dies<span class=\"_ _a\"></span>en Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>oll<span class=\"_ _d\"></span>komme<span class=\"_ _a\"></span>n Rechnung t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, ode<span class=\"_ _a\"></span>r beide <span class=\"_ _d\"></span>nach-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2331\">stehe<span class=\"_ _d\"></span>nden Krite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> erf\u00fcll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> sin<span class=\"_ _a\"></span>d:<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2332\">\u2013<span class=\"_ _13\"> </span>die <span class=\"_ _1\"></span>prakti<span class=\"_ _d\"></span>sche F\u00e4higkeit besteht, d<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Risiken <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfol<span class=\"_ _d\"></span>ios von V<span class=\"_ _d\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>rag <span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>halten<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2333\">ist, neu <span class=\"_ _1\"></span>zu bewerte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, und <span class=\"_ _1\"></span>folgl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span> einen Preis oder ein Leistungs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>eau festzuleg<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, das den <span class=\"_ _1\"></span>Risi<span class=\"_ _d\"></span>ken dieses Portfoli<span class=\"_ _a\"></span>os<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2334\">vollkom<span class=\"_ _d\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Rec<span class=\"_ _a\"></span>hnun<span class=\"_ _1\"></span>g t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>t und<span class=\"_ _3ca\"> </span></div>\u2013<span class=\"_ _13\"> </span>bei <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Preisfes<span class=\"_ _a\"></span>tsetzung <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>Pr\u00e4mi<span class=\"_ _d\"></span>en <span class=\"_ _e\"></span>bis <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>dem<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>Zeitpunk<span class=\"_ _a\"></span>t, <span class=\"_ _f\"> </span>zu <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Risike<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>neu <span class=\"_ _e\"></span>bewertet<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _f\"></span>die<span class=\"_ _3ca\"> </span>Risiken im Z<span class=\"_ _a\"></span>usamme<span class=\"_ _a\"></span>nhang mit Zeit<span class=\"_ _a\"></span>r\u00e4umen n<span class=\"_ _a\"></span>ach dem Zeit<span class=\"_ _a\"></span>punkt d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r N<span class=\"_ _d\"></span>eubewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>icht be<span class=\"_ _a\"></span>r\u00fccksich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>igt.<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erbindl<span class=\"_ _d\"></span>ichkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Zusamm<span class=\"_ _d\"></span>enha<span class=\"_ _a\"></span>ng <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>rwartet<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Pr\u00e4mi<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>oder <span class=\"_ _3\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sf\u00e4ll<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>au\u00dferh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lb <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r V<span class=\"_ _a\"></span>ertragsgr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>nz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertrags <span class=\"_ _4\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nicht <span class=\"_ _2\"></span>erfa<span class=\"_ _a\"></span>sst, <span class=\"_ _2\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sich <span class=\"_ _2\"></span>diese <span class=\"_ _4\"></span>B<span class=\"_ _1\"></span>etr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>zuk\u00fcnftig<span class=\"_ _d\"></span>e <span class=\"_ _4\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4ge beziehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Bei Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mit V<span class=\"_ _a\"></span>erl\u00e4ng<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gszei<span class=\"_ _d\"></span>tr\u00e4ume<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>beurtei<span class=\"_ _d\"></span>lt, <span class=\"_ _1\"></span>ob <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _d\"></span>\u00f6me<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>dem verl\u00e4nge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>ertrag <span class=\"_ _f\"></span>inne<span class=\"_ _a\"></span>rha<span class=\"_ _1\"></span>lb <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ertragsgr<span class=\"_ _a\"></span>enzen <span class=\"_ _f\"></span>liege<span class=\"_ _a\"></span>n. <span class=\"_ _11\"> </span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Preis<span class=\"_ _d\"></span>fest<span class=\"_ _a\"></span>set<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>der <span class=\"_ _f\"></span>V<span class=\"_ _2\"></span>ertragsverl\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>rungen, <span class=\"_ _f\"> </span>auf <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _f\"></span>IFRS 17<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>wendet <span class=\"_ _2\"></span>wird, <span class=\"_ _2\"></span>erfolg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>unter <span class=\"_ _a\"></span>Ber<span class=\"_ _a\"></span>\u00fccksichtigu<span class=\"_ _d\"></span>ng <span class=\"_ _2\"></span>aller <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsn<span class=\"_ _d\"></span>ehme<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>abgede<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kten <span class=\"_ _2\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erl\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>rungsdat<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _11\"> </span>den <span class=\"_ _f\"> </span>verbleib<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>k\u00fcn<span class=\"_ _1\"></span>ftig<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungss<span class=\"_ _d\"></span>chutz <span class=\"_ _11\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>Unterzeich<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>gleich<span class=\"_ _d\"></span>wertige<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>ertr\u00e4ge <span class=\"_ _f\"> </span>ber\u00fcc<span class=\"_ _a\"></span>k-<span class=\"_ _3ca\"> </span>sichtigt <span class=\"_ _a\"></span>w\u00fcrden. Di<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>ertragsgr<span class=\"_ _a\"></span>enze jed<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertr\u00e4<span class=\"_ _d\"></span>gen wir<span class=\"_ _a\"></span>d am E<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de j<span class=\"_ _d\"></span>eder <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>erich<span class=\"_ _d\"></span>tsperio<span class=\"_ _d\"></span>de n<span class=\"_ _a\"></span>eu<span class=\"_ _1\"></span> be<span class=\"_ _a\"></span>urteilt. BEWER<span class=\"_ _a\"></span>TUNG BEIM <span class=\"_ _d\"></span>ERS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>MALI<span class=\"_ _d\"></span>GEN<span class=\"_ _a\"></span> ANSA<span class=\"_ _2\"></span>TZ Nicht unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span> Anwen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>g des P<span class=\"_ _a\"></span>AA be<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span>sve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span> Im Rahm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>MM <span class=\"_ _d\"></span>wir<span class=\"_ _a\"></span>d eine <span class=\"_ _d\"></span>Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n be<span class=\"_ _a\"></span>wertet als die <span class=\"_ _a\"></span>Summe a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s: \u2022<span class=\"_ _8\"> </span>dem Erf\u00fcllungs<span class=\"_ _a\"></span>wert u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> CS<span class=\"_ _a\"></span>M, die d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t r<span class=\"_ _a\"></span>ealisi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>arstell<span class=\"_ _d\"></span>t, den di<span class=\"_ _a\"></span>e konsol<span class=\"_ _d\"></span>idier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsunt<span class=\"_ _a\"></span>ern<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im<span class=\"_ _d\"></span> La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span>Erbringu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g ihr<span class=\"_ _a\"></span>er V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>istu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen, g<span class=\"_ _a\"></span>em\u00e4\u00df d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der<span class=\"_ _a\"></span> G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> e<span class=\"_ _d\"></span>nthalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>ersicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>usw<span class=\"_ _a\"></span>eisen<span class=\"_ _3ca\"> </span>werde<span class=\"_ _a\"></span>n.<span class=\"_ _3ca\"> </span>Der Erf\u00fcll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>wert set<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> zus<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>n aus: \u2022<span class=\"_ _8\"> </span>u<span class=\"_ _1\"></span>nv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rze<span class=\"_ _d\"></span>rrten <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd w<span class=\"_ _a\"></span>ahrscheinlic<span class=\"_ _a\"></span>hke<span class=\"_ _1\"></span>itsg<span class=\"_ _a\"></span>ewichtet<span class=\"_ _a\"></span>en Sch\u00e4tzu<span class=\"_ _a\"></span>ngen der k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ahlungsstr\u00f6<span class=\"_ _a\"></span>me,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>einer Abzins<span class=\"_ _a\"></span>ung auf den <span class=\"_ _a\"></span>Barwert, <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _d\"></span>eitwert des <span class=\"_ _a\"></span>Geld<span class=\"_ _a\"></span>es und die f<span class=\"_ _a\"></span>inanziellen <span class=\"_ _d\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wid<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>spieg<span class=\"_ _a\"></span>eln,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>u<span class=\"_ _1\"></span>nd ei<span class=\"_ _a\"></span>ner Risikoa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ssu<span class=\"_ _d\"></span>ng f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tfin<span class=\"_ _d\"></span>anzielle <span class=\"_ _a\"></span>Risiken.<span class=\"_ _3ca\"> </span>Das <span class=\"_ _10d\"> </span>Ziel <span class=\"_ _10d\"> </span>der <span class=\"_ _10d\"> </span>Sch\u00e4tz<span class=\"_ _a\"></span>ung <span class=\"_ _1a3\"> </span>d<span class=\"_ _a\"></span>er <span class=\"_ _10d\"> </span>k\u00fcnftig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _10d\"> </span>Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _10d\"> </span>best<span class=\"_ _d\"></span>eht <span class=\"_ _10d\"> </span>dari<span class=\"_ _d\"></span>n, <span class=\"_ _398\"> </span>den<span class=\"_ _a\"></span> <span class=\"_ _398\"> </span>Erwartu<span class=\"_ _d\"></span>ngswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _10d\"> </span>(od<span class=\"_ _d\"></span>er <span class=\"_ _10d\"> </span>den wahrsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>einlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>eitsge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Mittelw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt) <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>gesamt<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Bandbr<span class=\"_ _a\"></span>eite <span class=\"_ _3\"></span>aller <span class=\"_ _3\"></span>m\u00f6gli<span class=\"_ _a\"></span>chen <span class=\"_ _3\"></span>Ergebnis<span class=\"_ _a\"></span>se <span class=\"_ _3\"></span>unter <span class=\"_ _3\"></span>Ber\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> aller <span class=\"_ _e\"></span>angemess<span class=\"_ _a\"></span>enen <span class=\"_ _f\"></span>und <span class=\"_ _e\"></span>belast<span class=\"_ _a\"></span>bare<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>In<span class=\"_ _1\"></span>form<span class=\"_ _a\"></span>atione<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>zum <span class=\"_ _e\"></span>Bilanzstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag <span class=\"_ _e\"></span>ohne <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>na<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gemess<span class=\"_ _a\"></span>enen <span class=\"_ _e\"></span>Kosten- <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>Ze<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>t-<span class=\"_ _3ca\"> </span>aufwand verf\u00fcgb<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span> sind, zu <span class=\"_ _1\"></span>besti<span class=\"_ _a\"></span>mmen. B<span class=\"_ _1\"></span>ei der <span class=\"_ _1\"></span>Sc<span class=\"_ _a\"></span>h\u00e4tzung k\u00fcnftiger Za<span class=\"_ _d\"></span>hlungsstr\u00f6<span class=\"_ _a\"></span>me w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d eine <span class=\"_ _1\"></span>Bandbr<span class=\"_ _a\"></span>eite v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Szenarien<span class=\"_ _a\"></span> mit  wirtsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aftlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er  Su<span class=\"_ _a\"></span>bstanz  in  Erw\u00e4g<span class=\"_ _a\"></span>ung  gezoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,  die<span class=\"_ _a\"></span>  die  m\u00f6gl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>en  Ergebniss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>  a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mess<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>  wid<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>piegelt.  D<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span> Zahlu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _7\"> </span>der <span class=\"_ _7\"> </span>ein<span class=\"_ _d\"></span>zelnen <span class=\"_ _7\"> </span>Sz<span class=\"_ _a\"></span>enarien <span class=\"_ _7\"> </span>wer<span class=\"_ _a\"></span>den <span class=\"_ _7\"> </span>wahrs<span class=\"_ _a\"></span>cheinlichkeitsg<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chtet <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _7\"> </span>Zugr<span class=\"_ _a\"></span>undeleg<span class=\"_ _d\"></span>ung <span class=\"_ _7\"> </span>aktuel<span class=\"_ _a\"></span>ler Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> abg<span class=\"_ _a\"></span>ezinst. <span class=\"_ _a\"></span> Bei der<span class=\"_ _a\"></span> Sch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung <span class=\"_ _a\"></span>k\u00fcnftiger Z<span class=\"_ _a\"></span>ahlungsstr\u00f6<span class=\"_ _a\"></span>me <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den all<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ahlungsstr\u00f6<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> i<span class=\"_ _a\"></span>nnerhalb d<span class=\"_ _a\"></span>er V<span class=\"_ _2\"></span>ertragsgr<span class=\"_ _a\"></span>enze be<span class=\"_ _a\"></span>r\u00fccksichtigt,<span class=\"_ _a\"></span> wie z. B.:<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Pr\u00e4<span class=\"_ _1\"></span>mi<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd e<span class=\"_ _a\"></span>twaige dami<span class=\"_ _a\"></span>t in Zusamm<span class=\"_ _a\"></span>enhang ste<span class=\"_ _a\"></span>hende zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>hlungsst<span class=\"_ _a\"></span>r\u00f6me,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Sch\u00e4den u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsleist<span class=\"_ _a\"></span>ungen, ei<span class=\"_ _d\"></span>nschlie\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Sc<span class=\"_ _a\"></span>h\u00e4den, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> be<span class=\"_ _d\"></span>reits g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>eldet, jedo<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>och <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t b<span class=\"_ _d\"></span>eglich<span class=\"_ _d\"></span>en<span class=\"_ _3ca\"> </span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>entstande<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e S<span class=\"_ _d\"></span>ch\u00e4den, <span class=\"_ _a\"></span>die noc<span class=\"_ _d\"></span>h nicht gem<span class=\"_ _a\"></span>eldet w<span class=\"_ _a\"></span>urden, u<span class=\"_ _a\"></span>nd alle erwar<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n k\u00fcnftigen S<span class=\"_ _a\"></span>ch\u00e4de<span class=\"_ _d\"></span>n, u. a.:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Zahlunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hm<span class=\"_ _d\"></span>er:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>H\u00f6he <span class=\"_ _1\"></span>je nach <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Rendi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>zugru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>liege<span class=\"_ _a\"></span>nden <span class=\"_ _1\"></span>Refere<span class=\"_ _a\"></span>nzwerte<span class=\"_ _3ca\"> </span>schwank<span class=\"_ _a\"></span>t, und<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>eine <span class=\"_ _a\"></span>Zuord<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>Zahlungss<span class=\"_ _d\"></span>tr<span class=\"_ _a\"></span>\u00f6me <span class=\"_ _a\"></span>aus <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Abschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> die <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>auf <span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>Portfo<span class=\"_ _d\"></span>lio<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ezieh<span class=\"_ _a\"></span>en, <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>trag<span class=\"_ _3ca\"> </span>geh\u00f6rt.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Kosten f\u00fcr die S<span class=\"_ _a\"></span>chadens<span class=\"_ _a\"></span>bearbeit<span class=\"_ _d\"></span>ung,<span class=\"_ _3ca\"> </span><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2316\">\u2022<span class=\"_ _8\"> </span>Kosten f\u00fcr die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erwalt<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fr<span class=\"_ _a\"></span>echterhalt<span class=\"_ _a\"></span>ung von V<span class=\"_ _2\"></span>ertr\u00e4gen, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>. B. <span class=\"_ _a\"></span>wiederke<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>nde Pro<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span>en, <span class=\"_ _a\"></span>die<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2356\">erwart<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _d\"></span>em\u00e4\u00df <span class=\"_ _a\"></span>an<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>die V<span class=\"_ _2\"></span>ermittler <span class=\"_ _a\"></span>zu zahle<span class=\"_ _d\"></span>n sind,<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2357\">\u2022<span class=\"_ _8\"> </span>eine<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Zu<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rdnung fes<span class=\"_ _a\"></span>ter und v<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>iabl<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inkos<span class=\"_ _a\"></span>ten, die di<span class=\"_ _a\"></span>rekt de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge<span class=\"_ _a\"></span>n zugeord<span class=\"_ _a\"></span>net<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2358\">werde<span class=\"_ _a\"></span>n k\u00f6nne<span class=\"_ _d\"></span>n,<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2319\">\u2022<span class=\"_ _8\"> </span>tr<span class=\"_ _1\"></span>ansa<span class=\"_ _a\"></span>ktionsbedi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Ste<span class=\"_ _a\"></span>uer<span class=\"_ _1\"></span>n.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2359\">Die <span class=\"_ _f\"> </span>Bewertu<span class=\"_ _d\"></span>ng <span class=\"_ _11\"> </span>des <span class=\"_ _f\"> </span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _f\"> </span>beinhalt<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>die <span class=\"_ _11\"> </span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _d\"></span>sskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>\u00fc<span class=\"_ _1\"></span>ber <span class=\"_ _f\"></span>den <span class=\"_ _f\"> </span>Deckungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _d\"></span>raum <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Gruppe <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs40b\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _d\"></span>Aufwa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rfass<span class=\"_ _a\"></span>t werd<span class=\"_ _d\"></span>en. Gl<span class=\"_ _a\"></span>eichzeitig <span class=\"_ _d\"></span>wird d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> gl<span class=\"_ _d\"></span>eich<span class=\"_ _a\"></span>e Betrag i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _d\"></span>n versi<span class=\"_ _a\"></span>cherungstec<span class=\"_ _a\"></span>hnisch<span class=\"_ _d\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs235a\">Ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>erfasst, <span class=\"_ _3\"></span>was <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Ant<span class=\"_ _d\"></span>eil <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Beitr\u00e4g<span class=\"_ _d\"></span>e, <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>auf <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>W<span class=\"_ _1\"></span>ieder<span class=\"_ _a\"></span>erlang<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>der <span class=\"_ _f\"></span>Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>beziehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ide<span class=\"_ _a\"></span>r-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs231a\">spiegelt.<span class=\"_ _a\"></span> </div><div class=\"t m1 h23 ff58 fsa fc9 sc0 ls4 ws0 gs40e\">Unter<span class=\"_ _a\"></span> Anwen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span> des<span class=\"_ _d\"></span> PAA<span class=\"_ _a\"></span> bewertet<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>rtr\u00e4</div><div class=\"t m1 h23 ff58 fsa fc9 sc0 ls4 ws0 gs235b\">ge<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs235c\">Die <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _3\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>det <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>Pr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>mie<span class=\"_ _a\"></span>na<span class=\"_ _1\"></span>llo<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>tio<span class=\"_ _a\"></span>nsansatz <span class=\"_ _1\"></span>(P<span class=\"_ _a\"></span>AA<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>umi<span class=\"_ _a\"></span>ndest <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>vo<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgest<span class=\"_ _a\"></span>ellten <span class=\"_ _3\"></span>k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rzfristig<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>chade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>und </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs235d\">Unfallve<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> mi<span class=\"_ _d\"></span>t kur<span class=\"_ _d\"></span>zer La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit a<span class=\"_ _a\"></span>n, da:  </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs235e\">\u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>ec<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>ungszeitra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m jed<span class=\"_ _a\"></span>es V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtrags i<span class=\"_ _a\"></span>n der Gr<span class=\"_ _d\"></span>uppe, <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ie\u00df<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch Leis<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>trag aus<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs235f\">allen P<span class=\"_ _d\"></span>r\u00e4mien in<span class=\"_ _a\"></span>nerhalb de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertragsg<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>nzen (sieh<span class=\"_ _d\"></span>e Kapitel <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>tragsgr<span class=\"_ _2\"></span>enze ab Seit<span class=\"_ _a\"></span>e 153) nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t me<span class=\"_ _a\"></span>hr als ei<span class=\"_ _d\"></span>n Jahr be<span class=\"_ _a\"></span>tr\u00e4gt<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2360\">bzw<span class=\"_ _a\"></span>.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs414\">\u2022<span class=\"_ _8\"> </span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge, der<span class=\"_ _a\"></span>en La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit m<span class=\"_ _a\"></span>ehr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>als ein Ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gt, <span class=\"_ _a\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> m\u00f6g<span class=\"_ _d\"></span>lich<span class=\"_ _d\"></span>e k\u00fcnf<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ige Sz<span class=\"_ _a\"></span>enarien m<span class=\"_ _d\"></span>odelli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d es <span class=\"_ _d\"></span>wir<span class=\"_ _a\"></span>d davo<span class=\"_ _d\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2361\">ausgega<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, d<span class=\"_ _d\"></span>ass sic<span class=\"_ _a\"></span>h die Bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tung <span class=\"_ _a\"></span>der Deck<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>r\u00fcc<span class=\"_ _1\"></span>ks<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>ung f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span>, in <span class=\"_ _a\"></span>der dies<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>ertr\u00e4ge enth<span class=\"_ _a\"></span>alten sind,<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2362\">durch <span class=\"_ _a\"></span>die Anwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des P<span class=\"_ _4\"></span>AA nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t wes<span class=\"_ _a\"></span>entlich vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> derje<span class=\"_ _a\"></span>nigen u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tersc<span class=\"_ _a\"></span>heidet, di<span class=\"_ _d\"></span>e aus d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>nwendung des <span class=\"_ _a\"></span>GMM<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2363\">hervorge<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w\u00fcrde. B<span class=\"_ _a\"></span>ei der Be<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rteil<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> W<span class=\"_ _a\"></span>esentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeit <span class=\"_ _a\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> au<span class=\"_ _a\"></span>ch qualitati<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e Fa<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>en, wie <span class=\"_ _a\"></span>die Art des <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>kos<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2364\">und die A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t i<span class=\"_ _a\"></span>hrer V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungspo<span class=\"_ _a\"></span>rtfolien, ber<span class=\"_ _a\"></span>\u00fccksichtigt.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2365\">Der P<span class=\"_ _2\"></span>AA wir<span class=\"_ _a\"></span>d nicht a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t, w<span class=\"_ _d\"></span>enn beim<span class=\"_ _a\"></span> erstmalige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>nsatz de<span class=\"_ _d\"></span>r Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertr\u00e4gen ei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> sig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ifi<span class=\"_ _d\"></span>kant<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>ar<span class=\"_ _1\"></span>ia<span class=\"_ _a\"></span>bilit\u00e4t der </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs41a\">Erf\u00fcllungs<span class=\"_ _a\"></span>werte <span class=\"_ _f\"> </span>erwartet <span class=\"_ _e\"></span>wird, <span class=\"_ _e\"></span>was <span class=\"_ _f\"> </span>die <span class=\"_ _f\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>der <span class=\"_ _f\"></span>De<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kungs<span class=\"_ _a\"></span>r\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>w\u00e4hr<span class=\"_ _a\"></span>end <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Period<span class=\"_ _a\"></span>e <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>r <span class=\"_ _f\"> </span>Eintr<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _f\"> </span>eines </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs41b\">Schadens b<span class=\"_ _a\"></span>eeinflusse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w\u00fcrde. D<span class=\"_ _a\"></span>ie V<span class=\"_ _a\"></span>ariabil<span class=\"_ _d\"></span>it\u00e4t der <span class=\"_ _a\"></span>Er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llungs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte s<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>igt b<span class=\"_ _a\"></span>eispielsw<span class=\"_ _a\"></span>eise an im Z<span class=\"_ _a\"></span>usammenh<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g mit: <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs41d\">\u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> H\u00f6<span class=\"_ _a\"></span>he der k<span class=\"_ _a\"></span>\u00fcnftigen Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>r\u00f6me im<span class=\"_ _a\"></span> Zusamm<span class=\"_ _a\"></span>enhang<span class=\"_ _a\"></span> mit in die <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge <span class=\"_ _a\"></span>eingebette<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en De<span class=\"_ _a\"></span>rivaten <span class=\"_ _d\"></span>und<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2366\">\u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _a\"></span>e de<span class=\"_ _1\"></span>s D<span class=\"_ _a\"></span>eckungs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>itr<span class=\"_ _d\"></span>aums de<span class=\"_ _a\"></span>r Gruppe <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2367\">Bei <span class=\"_ _1\"></span>einer <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>ruppe <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>erstmali<span class=\"_ _a\"></span>gem <span class=\"_ _3\"></span>Ans<span class=\"_ _a\"></span>atz <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>elastend <span class=\"_ _1\"></span>ist, <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Deck<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>r\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>wie <span class=\"_ _1\"></span>folgt </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2368\">bemess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n:  </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2369\">\u2022<span class=\"_ _8\"> </span>etwaige beim<span class=\"_ _a\"></span> er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>mali<span class=\"_ _a\"></span>gen Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _d\"></span>ene Pr\u00e4mi<span class=\"_ _a\"></span>en,<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs236a\">\u2022<span class=\"_ _8\"> </span>abz\u00fcglich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Abs<span class=\"_ _a\"></span>chlusskost<span class=\"_ _a\"></span>en zu diesem<span class=\"_ _d\"></span> Z<span class=\"_ _d\"></span>eitpunkt,<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs236b\">\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>uz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glich o<span class=\"_ _a\"></span>der abz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glich <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>etwaigen Bet<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>gs <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>der Ausbuch<span class=\"_ _a\"></span>ung zu di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sem Z<span class=\"_ _a\"></span>eitpunkt <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on als<span class=\"_ _a\"></span> Abschluss<span class=\"_ _a\"></span>kosten<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs236c\">angeset<span class=\"_ _d\"></span>zte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werten u<span class=\"_ _d\"></span>nd<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs236d\">\u2022<span class=\"_ _8\"> </span>an<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>en im <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ld f<span class=\"_ _a\"></span>\u00fcr Zahlungsst<span class=\"_ _a\"></span>r\u00f6me i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> B<span class=\"_ _d\"></span>ezug <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf die <span class=\"_ _a\"></span>Gruppe von <span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> anges<span class=\"_ _a\"></span>etzten<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs236e\">V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeiten.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs236f\">Deute<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Fakten <span class=\"_ _11\"> </span>und <span class=\"_ _10\"> </span>Ums<span class=\"_ _a\"></span>t\u00e4nde <span class=\"_ _11\"> </span>darauf <span class=\"_ _f\"> </span>h<span class=\"_ _1\"></span>in, <span class=\"_ _11\"> </span>dass <span class=\"_ _f\"> </span>V<span class=\"_ _d\"></span>ertr\u00e4ge <span class=\"_ _f\"> </span>beim <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lig<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>Ansat<span class=\"_ _d\"></span>z <span class=\"_ _10\"> </span>belast<span class=\"_ _a\"></span>end <span class=\"_ _11\"> </span>sind, <span class=\"_ _11\"> </span>helfen <span class=\"_ _11\"> </span>zus\u00e4tzli<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2370\">Analyse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _1\"></span>Bestim<span class=\"_ _a\"></span>mung, <span class=\"_ _1\"></span>ob<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zu erwarte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ist, dass <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ertrag zu <span class=\"_ _1\"></span>einem Nettomittel<span class=\"_ _a\"></span>abfluss <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rt. <span class=\"_ _1\"></span>Diese<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>elastenden </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2371\">V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den von den and<span class=\"_ _a\"></span>eren V<span class=\"_ _2\"></span>ertr\u00e4gen a<span class=\"_ _a\"></span>bgegren<span class=\"_ _d\"></span>zt, u<span class=\"_ _a\"></span>nd in Bezug auf den N<span class=\"_ _a\"></span>ett<span class=\"_ _1\"></span>omi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>elabfluss <span class=\"_ _a\"></span>wird ein <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erlust erfol<span class=\"_ _a\"></span>gs-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2372\">wirksam erfasst, w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>i der <span class=\"_ _1\"></span>Buch<span class=\"_ _d\"></span>wert der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der Gruppe den <span class=\"_ _1\"></span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ntspri<span class=\"_ _a\"></span>cht. F<span class=\"_ _1\"></span>\u00fcr die <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>eckung<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2373\">r\u00fcckstel<span class=\"_ _d\"></span>lung  eine<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>  sol<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  belast<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  G<span class=\"_ _d\"></span>ruppe  von <span class=\"_ _12\"> </span>V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  wir<span class=\"_ _a\"></span>d  eine  V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>kompone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te  f<span class=\"_ _d\"></span>estgeleg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>,  welc<span class=\"_ _a\"></span>he  die </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2374\">bestimmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> abbild<span class=\"_ _a\"></span>et. F\u00fcr zus\u00e4t<span class=\"_ _d\"></span>zlic<span class=\"_ _d\"></span>he Angab<span class=\"_ _d\"></span>en zur <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>komponent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> wir<span class=\"_ _d\"></span>d auf Ka<span class=\"_ _a\"></span>pitel Ausweis ab S<span class=\"_ _a\"></span>eite 160 <span class=\"_ _a\"></span>und </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2375\">zu belas<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nden V<span class=\"_ _2\"></span>ertr\u00e4gen <span class=\"_ _a\"></span>auf Kapitel B<span class=\"_ _a\"></span>elastende <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge a<span class=\"_ _a\"></span>b Seite 152 <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div>F\u00fcr <span class=\"_ _3\"></span>unter <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nwendu<span class=\"_ _d\"></span>ng <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>P<span class=\"_ _2\"></span>AA <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>es <span class=\"_ _1\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>ec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsleg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>ethode <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>VIG <span class=\"_ _3\"></span>gr<span class=\"_ _d\"></span>unds\u00e4tzli<span class=\"_ _d\"></span>ch nicht <span class=\"_ _3\"></span>gestattet, <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Deckungsr\u00fc<span class=\"_ _a\"></span>ckste<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nter <span class=\"_ _3\"></span>Zugrund<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gung <span class=\"_ _3\"></span>diskon<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ierte<span class=\"_ _a\"></span>r <span class=\"_ _f\"> </span>Cashfl<span class=\"_ _a\"></span>ow<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _e\"></span>bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>es <span class=\"_ _e\"></span>sei <span class=\"_ _3\"></span>denn, <span class=\"_ _3\"></span>die<span class=\"_ _1\"></span> Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ist belas<span class=\"_ _a\"></span>tend. Gehaltene<span class=\"_ _d\"></span> R\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _d\"></span>ertr\u00e4ge R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>verm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _d\"></span>f\u00fcr <span class=\"_ _a\"></span>eine Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _a\"></span>gehalt<span class=\"_ _a\"></span>ener R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erm\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>elben Grundlag<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>bewer<span class=\"_ _d\"></span>tet <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>ausg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellte<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>tr\u00e4ge. <span class=\"_ _f\"> </span>Sie <span class=\"_ _f\"> </span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>jedoch<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>angepasst,<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>um <span class=\"_ _f\"> </span>den <span class=\"_ _f\"> </span>untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>hen Merkmal<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ehaltenen <span class=\"_ _1\"></span>R\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _d\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>ausgest<span class=\"_ _a\"></span>ellten <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Rechn<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>zu <span class=\"_ _1\"></span>tragen; beispiels<span class=\"_ _d\"></span>weis<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>Bezug <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>enerie<span class=\"_ _a\"></span>rung <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fwen<span class=\"_ _d\"></span>dung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Reduzier<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Aufwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ungen <span class=\"_ _2\"></span>anstat<span class=\"_ _d\"></span>t <span class=\"_ _a\"></span>Ertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Beim <span class=\"_ _1\"></span>erstmalig<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nsatz <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>ner <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>astende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>zugr<span class=\"_ _d\"></span>unde <span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>egender V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>tr\u00e4ge <span class=\"_ _3\"></span>od<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Hinzuf\u00fcg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g von <span class=\"_ _3\"></span>weit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>belas<span class=\"_ _a\"></span>tenden <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ugr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde <span class=\"_ _3\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>ngsvertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>Gruppe <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>st <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fasst. <span class=\"_ _1\"></span>F\u00fcr <span class=\"_ _3\"></span>den V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _a\"></span>den <span class=\"_ _2\"></span>zuk\u00fcnfti<span class=\"_ _d\"></span>gen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsschutz <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>eine <span class=\"_ _2\"></span>Gruppe <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>R\u00fcckve<span class=\"_ _d\"></span>rsicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtr\u00e4gen <span class=\"_ _2\"></span>wird eine V<span class=\"_ _2\"></span>erlustr\u00fccke<span class=\"_ _a\"></span>rstattungs<span class=\"_ _a\"></span>komponent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> festg<span class=\"_ _a\"></span>elegt, welc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>die Auf<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>olu<span class=\"_ _d\"></span>ng der <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rluste abbil<span class=\"_ _a\"></span>det<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Die <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ke<span class=\"_ _d\"></span>rstatt<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsko<span class=\"_ _d\"></span>mpo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wird <span class=\"_ _3\"></span>wie <span class=\"_ _e\"></span>folgt <span class=\"_ _e\"></span>b<span class=\"_ _d\"></span>estimmt: <span class=\"_ _3\"></span>Multipli<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>tion<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>des <span class=\"_ _3\"></span>ausgewies<span class=\"_ _a\"></span>enen <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>rlusts <span class=\"_ _e\"></span>aus <span class=\"_ _3\"></span>den <span class=\"_ _e\"></span>zu-<span class=\"_ _3ca\"> </span>grunde liege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> mit <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Pro<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ntsatz der Sch\u00e4de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> aus <span class=\"_ _1\"></span>den zugr<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>de liegen<span class=\"_ _a\"></span>den V<span class=\"_ _d\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngs-<span class=\"_ _3ca\"> </span>vertr\u00e4ge<span class=\"_ _d\"></span>n, bei <span class=\"_ _a\"></span>denen <span class=\"_ _a\"></span>die ko<span class=\"_ _a\"></span>nsolidierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>unternehmen <span class=\"_ _a\"></span>erwarten, <span class=\"_ _a\"></span>dass s<span class=\"_ _a\"></span>ie sie <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>der G<span class=\"_ _a\"></span>ruppe <span class=\"_ _a\"></span>ih<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>r ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge <span class=\"_ _12\"> </span>wieder  erstat<span class=\"_ _d\"></span>tet  bekomm<span class=\"_ _a\"></span>en.  Sofern  nur  manch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>  V<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge  in  d<span class=\"_ _d\"></span>er  belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>zug<span class=\"_ _a\"></span>runde liegende<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Gruppe dur<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>die Gruppe von gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en R\u00fcckversic<span class=\"_ _a\"></span>herungsve<span class=\"_ _d\"></span>rtr\u00e4g<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>edeckt sind, wird anhand einer syste-<span class=\"_ _3ca\"> </span>matisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>ration<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Me<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nteil <span class=\"_ _3\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>ausge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>senen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>aus <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>runde <span class=\"_ _3\"></span>liege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Grupp<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>von <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en b<span class=\"_ _a\"></span>estimmt, <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r si<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4ge<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>zieht,<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Gruppe<span class=\"_ _a\"></span> von <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>en R<span class=\"_ _a\"></span>\u00fcck-<span class=\"_ _3ca\"> </span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _3\"></span>ged<span class=\"_ _a\"></span>eckt <span class=\"_ _3\"></span>sind. <span class=\"_ _3\"></span>Dur<span class=\"_ _a\"></span>ch <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>r\u00fcckerstattu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskom<span class=\"_ _d\"></span>po<span class=\"_ _a\"></span>nente <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Bu<span class=\"_ _a\"></span>chwert <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens-<span class=\"_ _3ca\"> </span>werts f\u00fcr d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zuk\u00fcnftigen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsschutz a<span class=\"_ _a\"></span>ngepasst. <span class=\"_ _a\"></span> Falls <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>gehaltene <span class=\"_ _1\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>eingeht, <span class=\"_ _3\"></span>der<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Deck<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>sich <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>reig<span class=\"_ _d\"></span>nisse <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>Erwerb <span class=\"_ _1\"></span>der R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung b<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>eht, werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>diese R<span class=\"_ _d\"></span>\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>kosten beim <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>gen Ans<span class=\"_ _a\"></span>atz aufwan<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>swi<span class=\"_ _a\"></span>rksam erfass<span class=\"_ _a\"></span>t. FOLGEBEW<span class=\"_ _a\"></span>ERTUN<span class=\"_ _a\"></span>G Gem\u00e4\u00df IAS 34 <span class=\"_ _d\"></span>darf di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> gr<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ds<span class=\"_ _a\"></span>\u00e4tzliche H\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>figkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> de<span class=\"_ _d\"></span>r Berich<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>tattung die H\u00f6<span class=\"_ _a\"></span>he der Jahr<span class=\"_ _a\"></span>esergebniss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t beeinfl<span class=\"_ _a\"></span>ussen. IFRS 17 e<span class=\"_ _1\"></span>rfor<span class=\"_ _a\"></span>dert <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>soforti<span class=\"_ _a\"></span>ge <span class=\"_ _3\"></span>Erfass<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>von <span class=\"_ _1\"></span>Sch\u00e4t<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>\u00c4nder<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>zuk\u00fcnftiger L<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>tungen <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>vertragli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen <span class=\"_ _3\"></span>Servic<span class=\"_ _a\"></span>emarge <span class=\"_ _e\"></span>b<span class=\"_ _d\"></span>eziehen, <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>G<span class=\"_ _d\"></span>ewinn- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnung. <span class=\"_ _3\"></span>Dami<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>das <span class=\"_ _e\"></span>Jahr<span class=\"_ _a\"></span>esergebnis<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>t beeinfl<span class=\"_ _d\"></span>usst <span class=\"_ _a\"></span>wird, <span class=\"_ _2\"></span>m\u00fcssen <span class=\"_ _a\"></span>unterj<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>hrige <span class=\"_ _2\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _2\"></span>auf ei<span class=\"_ _d\"></span>ner <span class=\"_ _a\"></span>vom <span class=\"_ _a\"></span>Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>esbegin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>bis <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>um<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>jeweiligen<span class=\"_ _a\"></span> Beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>erm<span class=\"_ _a\"></span>in kumuli<span class=\"_ _d\"></span>erten <span class=\"_ _1\"></span>Grundlage<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>erfolgen<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>(Y<span class=\"_ _2\"></span>ear<span class=\"_ _a\"></span>-to-Da<span class=\"_ _a\"></span>te-Bila<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zier<span class=\"_ _a\"></span>ung)<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Im <span class=\"_ _3\"></span>Ra<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _3\"></span>Y<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>ar<span class=\"_ _2\"></span>-<span class=\"_ _1\"></span>to<span class=\"_ _a\"></span>-Date-Bil<span class=\"_ _d\"></span>anzierung <span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>unter<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>j\u00e4hrig e<span class=\"_ _1\"></span>rf<span class=\"_ _d\"></span>assten <span class=\"_ _1\"></span>S<span class=\"_ _d\"></span>ch\u00e4tz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs\u00e4<span class=\"_ _a\"></span>nderunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>ber\u00fc<span class=\"_ _d\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt<span class=\"_ _a\"></span>, <span class=\"_ _3\"></span>wo<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ing<span class=\"_ _d\"></span>egen <span class=\"_ _1\"></span>sie bei <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>Period-to<span class=\"_ _a\"></span>-Period-Bi<span class=\"_ _d\"></span>lanzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die Berec<span class=\"_ _a\"></span>hnung  m<span class=\"_ _d\"></span>itei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>ezogen <span class=\"_ _10\"> </span>werde<span class=\"_ _d\"></span>n.  D<span class=\"_ _a\"></span>ie  VI<span class=\"_ _d\"></span>G-V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erun<span class=\"_ _a\"></span>gsgruppe <span class=\"_ _12\"> </span>hat <span class=\"_ _12\"> </span>si<span class=\"_ _d\"></span>ch  f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>Y<span class=\"_ _4\"></span>ear<span class=\"_ _a\"></span>-to-Da<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>-Bil<span class=\"_ _a\"></span>anzierung <span class=\"_ _12\"> </span>g<span class=\"_ _d\"></span>em<span class=\"_ _d\"></span>\u00e4\u00df IFRS 17.B13<span class=\"_ _d\"></span>7 <span class=\"_ _a\"></span>entschieden.<span class=\"_ _a\"></span> Nicht unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span> Anwen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>g des P<span class=\"_ _a\"></span>AA be<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span>sve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span> Die <span class=\"_ _a\"></span>CSM <span class=\"_ _a\"></span>zum A<span class=\"_ _a\"></span>bschlussstic<span class=\"_ _a\"></span>htag s<span class=\"_ _a\"></span>tellt <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Gewinn i<span class=\"_ _a\"></span>n ei<span class=\"_ _a\"></span>ner <span class=\"_ _a\"></span>Gruppe <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _a\"></span>dar<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _a\"></span>noch <span class=\"_ _a\"></span>nicht <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gs-<span class=\"_ _3ca\"> </span>wirksam <span class=\"_ _d\"></span>erfasst <span class=\"_ _a\"></span>wurde, <span class=\"_ _a\"></span>da er sich a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f die <span class=\"_ _a\"></span>zu erb<span class=\"_ _d\"></span>ringende<span class=\"_ _a\"></span>n zuk\u00fcnftigen <span class=\"_ _a\"></span>Leistungen b<span class=\"_ _a\"></span>ezieht. <span class=\"_ _a\"></span> Bei <span class=\"_ _1\"></span>einer <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>von Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Buchwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>CSM <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>zum <span class=\"_ _1\"></span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lusss<span class=\"_ _a\"></span>tichtag <span class=\"_ _1\"></span>gleich <span class=\"_ _1\"></span>dem Buchwer<span class=\"_ _a\"></span>t zu Beginn d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>eric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>riod<span class=\"_ _a\"></span>e, berichtigt <span class=\"_ _a\"></span>um:  \u2022<span class=\"_ _8\"> </span>die Auswirk<span class=\"_ _a\"></span>ungen etwaig<span class=\"_ _a\"></span>er neuer V<span class=\"_ _2\"></span>ertr\u00e4ge, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>inz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>gef<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gt <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>den,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die Aufzins<span class=\"_ _a\"></span>ung des B<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>chwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> CSM <span class=\"_ _a\"></span>w\u00e4hr<span class=\"_ _a\"></span>end des B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>richts<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aums, <span class=\"_ _a\"></span>bewertet <span class=\"_ _a\"></span>zu den Disko<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungss<span class=\"_ _a\"></span>\u00e4tzen beim<span class=\"_ _3ca\"> </span>erstmali<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tz,<span class=\"_ _3ca\"> </span><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2d6\">\u2022<span class=\"_ _8\"> </span>die \u00c4nderu<span class=\"_ _d\"></span>ngen d<span class=\"_ _d\"></span>er E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _a\"></span>die sich a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f k\u00fcnftig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Leistung<span class=\"_ _d\"></span>en be<span class=\"_ _d\"></span>ziehen, <span class=\"_ _a\"></span>au\u00dfer we<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span>:<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2d7\">\u2013<span class=\"_ _13\"> </span>diese Er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6hu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gswer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>en Buchwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t der <span class=\"_ _a\"></span>CSM <span class=\"_ _d\"></span>\u00fcberstei<span class=\"_ _d\"></span>ge<span class=\"_ _d\"></span>n und z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erlust f<span class=\"_ _a\"></span>\u00fchren o<span class=\"_ _a\"></span>der<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2399\">\u2013<span class=\"_ _13\"> </span>diese <span class=\"_ _d\"></span>Red<span class=\"_ _a\"></span>uzierungen <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>erlust<span class=\"_ _a\"></span>kompon<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>der D<span class=\"_ _a\"></span>ecku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsr\u00fcc<span class=\"_ _a\"></span>kste<span class=\"_ _1\"></span>llu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>zugeordn<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den (sie<span class=\"_ _a\"></span>he<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs239a\">Kapitel <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lus<span class=\"_ _a\"></span>tkompone<span class=\"_ _d\"></span>nte ab <span class=\"_ _d\"></span>Seite 161<span class=\"_ _a\"></span>),<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs239b\">\u2022<span class=\"_ _8\"> </span>die Auswirk<span class=\"_ _a\"></span>ung etwaiger W<span class=\"_ _2\"></span>echselkurs<span class=\"_ _d\"></span>dif<span class=\"_ _a\"></span>ferenz<span class=\"_ _d\"></span>en a<span class=\"_ _d\"></span>uf die CS<span class=\"_ _a\"></span>M und<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2db\">\u2022<span class=\"_ _8\"> </span>den<span class=\"_ _1\"></span> i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Be<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsp<span class=\"_ _d\"></span>eriode a<span class=\"_ _a\"></span>ufgrund d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r \u00dcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gung <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Leistungen g<span class=\"_ _a\"></span>em\u00e4\u00df dem <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g als<span class=\"_ _d\"></span> versic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs239c\">rungstec<span class=\"_ _a\"></span>hnische Ert<span class=\"_ _d\"></span>r\u00e4ge a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>zten Be<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rag, <span class=\"_ _d\"></span>der e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mitt<span class=\"_ _a\"></span>elt wird,<span class=\"_ _d\"></span> indem <span class=\"_ _a\"></span>die am Absc<span class=\"_ _a\"></span>hlu<span class=\"_ _1\"></span>sssti<span class=\"_ _a\"></span>chtag <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>vor ei<span class=\"_ _a\"></span>ner etwaig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2dd\">Aufteilung<span class=\"_ _a\"></span>) verbleibe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de CS<span class=\"_ _a\"></span>M auf d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n gege<span class=\"_ _a\"></span>nw\u00e4rtige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>und k<span class=\"_ _d\"></span>\u00fcnftigen D<span class=\"_ _a\"></span>eckungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aum a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fget<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>t wird <span class=\"_ _a\"></span>(siehe Kapit<span class=\"_ _a\"></span>el<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs239d\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Ert<span class=\"_ _d\"></span>r\u00e4ge a<span class=\"_ _a\"></span>b Seite 160).<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2df\">In <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Folgebe<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>bei <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>CSM-Be<span class=\"_ _a\"></span>rechn<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>unter <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>VF<span class=\"_ _a\"></span>A <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>folgen<span class=\"_ _d\"></span>den <span class=\"_ _3\"></span>Mo<span class=\"_ _a\"></span>difikatio<span class=\"_ _a\"></span>nen <span class=\"_ _3\"></span>im <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h <span class=\"_ _3\"></span>zu<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs239e\">GMM vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>genomm<span class=\"_ _a\"></span>en:  </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs239f\">\u2022<span class=\"_ _8\"> </span>\u00c4nderunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fina<span class=\"_ _a\"></span>nzieller An<span class=\"_ _d\"></span>nahm<span class=\"_ _d\"></span>en, die si<span class=\"_ _a\"></span>ch aufgr<span class=\"_ _d\"></span>und der <span class=\"_ _a\"></span>zugrund<span class=\"_ _d\"></span>eliege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ef<span class=\"_ _a\"></span>erenzwer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>eben, f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en zur<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23a0\">Anpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r CSM, <span class=\"_ _a\"></span>anstatt <span class=\"_ _a\"></span>\u00fcb<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r die G<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nn- oder <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erlustr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>chnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g (o<span class=\"_ _a\"></span>der optio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ber die <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>amtergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isr<span class=\"_ _a\"></span>echnung<span class=\"_ _d\"></span>)<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23a1\">gef\u00fchrt z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. Darunt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r f<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>en:<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23a2\">\u2013<span class=\"_ _13\"> </span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n des bei<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>enden Zeit<span class=\"_ _a\"></span>werts der <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ugr<span class=\"_ _a\"></span>unde<span class=\"_ _1\"></span>lieg<span class=\"_ _a\"></span>enden <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ef<span class=\"_ _a\"></span>erenzwer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>;<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23a3\">\u2013<span class=\"_ _13\"> </span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Sch\u00e4tz<span class=\"_ _d\"></span>ungen <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _3\"></span>Bar<span class=\"_ _a\"></span>werts <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>k\u00fcnftige<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Zahlungss<span class=\"_ _d\"></span>tr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>\u00c4nder<span class=\"_ _d\"></span>ungen <span class=\"_ _3\"></span>finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>Risiken <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23a4\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen<span class=\"_ _a\"></span> mit <span class=\"_ _a\"></span>dir<span class=\"_ _a\"></span>ekter \u00dc<span class=\"_ _a\"></span>bersc<span class=\"_ _d\"></span>hussbe<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gu<span class=\"_ _1\"></span>ng, <span class=\"_ _2\"></span>da di<span class=\"_ _a\"></span>ese mi<span class=\"_ _a\"></span>t <span class=\"_ _d\"></span>zuk<span class=\"_ _d\"></span>\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>eist<span class=\"_ _d\"></span>ungen <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rb<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndung <span class=\"_ _a\"></span>stehen;<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23a5\">\u2022<span class=\"_ _8\"> </span>Es gibt kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en ex<span class=\"_ _a\"></span>pliziten CSM<span class=\"_ _a\"></span>-Zinszuwac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>s.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23a6\">Die \u00c4nderungen der Erf\u00fcllungs<span class=\"_ _d\"></span>werte, die sich <span class=\"_ _1\"></span>auf k\u00fcnftige Leistu<span class=\"_ _d\"></span>ngen beziehen, die zu<span class=\"_ _1\"></span> einer Anpass<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>CSM f\u00fchr<span class=\"_ _a\"></span>en, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23a7\">umfasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: <span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23a8\">\u2022<span class=\"_ _8\"> </span>Er<span class=\"_ _1\"></span>fa<span class=\"_ _a\"></span>hrungswerta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>pass<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en aufgr<span class=\"_ _d\"></span>und von A<span class=\"_ _a\"></span>bweichung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zwischen de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ve<span class=\"_ _a\"></span>reinnahm<span class=\"_ _a\"></span>ten Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> (u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mit<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23a9\">verbunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en Z<span class=\"_ _a\"></span>ahlungsstr<span class=\"_ _a\"></span>\u00f6me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, wie <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>.B. A<span class=\"_ _d\"></span>bschl<span class=\"_ _a\"></span>usskosten <span class=\"_ _a\"></span>und Ste<span class=\"_ _d\"></span>uern auf V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungspr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>mie<span class=\"_ _a\"></span>n)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und den zu <span class=\"_ _a\"></span>Be<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23aa\">der Period<span class=\"_ _a\"></span>e gesch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>etr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in B<span class=\"_ _d\"></span>ezug <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf <span class=\"_ _d\"></span>verei<span class=\"_ _d\"></span>nnahm<span class=\"_ _a\"></span>te (oder f\u00e4ll<span class=\"_ _a\"></span>ige) Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die si<span class=\"_ _a\"></span>ch<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23ab\">auf laufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> verg<span class=\"_ _a\"></span>angene L<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>istu<span class=\"_ _d\"></span>ngen b<span class=\"_ _d\"></span>eziehe<span class=\"_ _a\"></span>n, werd<span class=\"_ _a\"></span>en unmi<span class=\"_ _d\"></span>ttelbar im<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erlust e<span class=\"_ _a\"></span>rfasst, wohi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23ac\">\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die sic<span class=\"_ _a\"></span>h auf ver<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e (o<span class=\"_ _d\"></span>der f\u00e4ll<span class=\"_ _a\"></span>ige) Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _d\"></span>r zuk\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige <span class=\"_ _a\"></span>Le<span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span>ungen bezie<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>als Anpass<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23ad\">CSM erfass<span class=\"_ _a\"></span>t werd<span class=\"_ _a\"></span>en,<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23ae\">\u2022<span class=\"_ _8\"> </span>\u00c4nderunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er Sch\u00e4t<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>des <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>arwer<span class=\"_ _a\"></span>ts der k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00f6<span class=\"_ _d\"></span>me <span class=\"_ _a\"></span>der Deckungs<span class=\"_ _a\"></span>r\u00fcckstell<span class=\"_ _a\"></span>ung, mit Aus<span class=\"_ _d\"></span>nahm<span class=\"_ _d\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23af\">von \u00c4nde<span class=\"_ _a\"></span>rungen des Z<span class=\"_ _a\"></span>eitwerts des <span class=\"_ _a\"></span>Geldes <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd \u00c4<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n des f<span class=\"_ _a\"></span>inanziellen <span class=\"_ _d\"></span>Risikos<span class=\"_ _a\"></span> (Erfassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g in d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r G<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- u<span class=\"_ _a\"></span>nd<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23b0\">V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g bzw<span class=\"_ _2\"></span>. im so<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stige<span class=\"_ _a\"></span>n Ergebnis st<span class=\"_ _a\"></span>att Anpass<span class=\"_ _a\"></span>ung der CSM<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23b1\">\u2022<span class=\"_ _8\"> </span>Abw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chu<span class=\"_ _d\"></span>ng<span class=\"_ _a\"></span>en z<span class=\"_ _a\"></span>wis<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n ei<span class=\"_ _a\"></span>ne<span class=\"_ _d\"></span>r j<span class=\"_ _a\"></span>edw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en I<span class=\"_ _a\"></span>nves<span class=\"_ _a\"></span>tm<span class=\"_ _a\"></span>entk<span class=\"_ _d\"></span>om<span class=\"_ _a\"></span>pon<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>te, di<span class=\"_ _a\"></span>e e<span class=\"_ _a\"></span>rwa<span class=\"_ _a\"></span>rtu<span class=\"_ _a\"></span>ngs<span class=\"_ _d\"></span>gem<span class=\"_ _2\"></span>\u00e4\u00df in<span class=\"_ _a\"></span> d<span class=\"_ _d\"></span>er P<span class=\"_ _a\"></span>eri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span> za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23b2\">de<span class=\"_ _a\"></span>r I<span class=\"_ _a\"></span>nvestm<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>tkom<span class=\"_ _a\"></span>po<span class=\"_ _a\"></span>nente<span class=\"_ _a\"></span>, di<span class=\"_ _a\"></span>e i<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>er P<span class=\"_ _d\"></span>eri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span> ta<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00e4chli<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span> za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d.<span class=\"_ _d\"></span> Di<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span> Ab<span class=\"_ _a\"></span>wei<span class=\"_ _a\"></span>chun<span class=\"_ _a\"></span>gen <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mi<span class=\"_ _a\"></span>tte<span class=\"_ _a\"></span>lt d<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>eine<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23b3\">V<span class=\"_ _2\"></span>ergl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Inve<span class=\"_ _a\"></span>stm<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>kom<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>nen<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>, di<span class=\"_ _a\"></span>e i<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>r P<span class=\"_ _d\"></span>eri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span> ta<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00e4chli<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span> za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Zah<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>ung i<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>er P<span class=\"_ _a\"></span>erio<span class=\"_ _a\"></span>de,<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> zu<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23b4\">Begi<span class=\"_ _a\"></span>nn <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r Pe<span class=\"_ _d\"></span>rio<span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>wa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>et <span class=\"_ _a\"></span>wur<span class=\"_ _2\"></span>de, pl<span class=\"_ _a\"></span>us <span class=\"_ _a\"></span>et<span class=\"_ _a\"></span>waig<span class=\"_ _a\"></span>e v<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rungst<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>hnis<span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>Fi<span class=\"_ _a\"></span>nanz<span class=\"_ _a\"></span>ertr\u00e4<span class=\"_ _a\"></span>ge o<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>-auf<span class=\"_ _a\"></span>wen<span class=\"_ _a\"></span>dun<span class=\"_ _a\"></span>gen i<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Bez<span class=\"_ _a\"></span>ug<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23b5\">auf<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>rwart<span class=\"_ _a\"></span>et<span class=\"_ _d\"></span>e Z<span class=\"_ _a\"></span>ahl<span class=\"_ _a\"></span>ung, <span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>vor si<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>zahl<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d. <span class=\"_ _a\"></span>Dass<span class=\"_ _a\"></span>el<span class=\"_ _d\"></span>be <span class=\"_ _a\"></span>gi<span class=\"_ _a\"></span>lt f\u00fc<span class=\"_ _a\"></span>r D<span class=\"_ _a\"></span>arle<span class=\"_ _a\"></span>hen<span class=\"_ _a\"></span> an <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>iche<span class=\"_ _a\"></span>run<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>nehm<span class=\"_ _a\"></span>er:i<span class=\"_ _a\"></span>nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> r\u00fc<span class=\"_ _a\"></span>ckza<span class=\"_ _a\"></span>hl-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23b6\">ba<span class=\"_ _a\"></span>r we<span class=\"_ _a\"></span>rd<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>. Un<span class=\"_ _a\"></span>d<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23b7\">\u2022<span class=\"_ _8\"> </span>\u00c4nderunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er Risi<span class=\"_ _a\"></span>koanpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>fina<span class=\"_ _a\"></span>nzielle Risike<span class=\"_ _a\"></span>n, die mit z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>\u00fcnftigen <span class=\"_ _a\"></span>Leistungen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _a\"></span>unden si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23b8\">Mit <span class=\"_ _1\"></span>Ausna<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von \u00c4nderung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der Risikoanpass<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>sind die <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>nannten <span class=\"_ _1\"></span>Anp<span class=\"_ _d\"></span>ass<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen der <span class=\"_ _3\"></span>C<span class=\"_ _a\"></span>SM u<span class=\"_ _1\"></span>nter </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23b9\">Zugrund<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _d\"></span>von Di<span class=\"_ _a\"></span>skontieru<span class=\"_ _d\"></span>ngss\u00e4tz<span class=\"_ _a\"></span>en bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>elch<span class=\"_ _a\"></span>e die Merkm<span class=\"_ _a\"></span>ale der Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lungss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00f6<span class=\"_ _a\"></span>me d<span class=\"_ _d\"></span>er G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23ba\">rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>beim <span class=\"_ _3\"></span>erstmali<span class=\"_ _a\"></span>gen <span class=\"_ _e\"></span>Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>widers<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>iegel<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>(siehe <span class=\"_ _3\"></span>Anha<span class=\"_ _d\"></span>ngang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be 24.1. <span class=\"_ _1\"></span>(R\u00fcck-)V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23bb\">kapitel Dis<span class=\"_ _a\"></span>kontierungss<span class=\"_ _d\"></span>\u00e4tz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _d\"></span>b Seite 142<span class=\"_ _a\"></span>).  </div>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>w\u00e4<span class=\"_ _d\"></span>hr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>des <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>ckungszeitra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ms<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _1\"></span>wird <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Bezug <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>den Nettomitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>labfl<span class=\"_ _a\"></span>uss <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erlust er<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gswirksam erfasst, <span class=\"_ _1\"></span>wobei<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Buchwe<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>der Gruppe <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Erf\u00fcll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>werten <span class=\"_ _11\"> </span>e<span class=\"_ _d\"></span>ntspric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t. <span class=\"_ _11\"> </span>F\u00fcr <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Deck<span class=\"_ _a\"></span>ungsr\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _10\"> </span>sol<span class=\"_ _a\"></span>chen <span class=\"_ _11\"> </span>belaste<span class=\"_ _d\"></span>nden <span class=\"_ _11\"> </span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>on <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>ertr\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _11\"> </span>wird <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ust-<span class=\"_ _3ca\"> </span>kompon<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span> festg<span class=\"_ _a\"></span>elegt, <span class=\"_ _a\"></span>welche <span class=\"_ _2\"></span>die b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stim<span class=\"_ _d\"></span>mt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erluste <span class=\"_ _a\"></span>abbi<span class=\"_ _d\"></span>ldet. <span class=\"_ _a\"></span>F\u00fcr <span class=\"_ _a\"></span>zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Angab<span class=\"_ _a\"></span>en z<span class=\"_ _a\"></span>ur <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>kompone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>auf Seite 161 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> De<span class=\"_ _a\"></span>r B<span class=\"_ _a\"></span>uchw<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ner <span class=\"_ _a\"></span>Gru<span class=\"_ _d\"></span>pp<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>vert<span class=\"_ _a\"></span>r\u00e4ge<span class=\"_ _a\"></span>n w<span class=\"_ _a\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>zum<span class=\"_ _a\"></span> End<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ner<span class=\"_ _a\"></span> Be<span class=\"_ _a\"></span>ric<span class=\"_ _a\"></span>htsp<span class=\"_ _a\"></span>erio<span class=\"_ _a\"></span>de <span class=\"_ _d\"></span>bem<span class=\"_ _a\"></span>ess<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> als<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>e S<span class=\"_ _a\"></span>umm<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>aus: \u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>ec<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>ungsr\u00fcckstell<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g, <span class=\"_ _a\"></span>bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d aus d<span class=\"_ _a\"></span>em Erf\u00fcll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>wert, der si<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h a<span class=\"_ _a\"></span>uf zuk\u00fcnfti<span class=\"_ _d\"></span>ge Leist<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n be<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, die <span class=\"_ _a\"></span>der<span class=\"_ _3ca\"> </span>Gruppe <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sem <span class=\"_ _a\"></span>Zeitpunkt <span class=\"_ _a\"></span>zugeordn<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>wurden, <span class=\"_ _a\"></span>und der CSM<span class=\"_ _a\"></span> der<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Gruppe <span class=\"_ _a\"></span>zu diesem <span class=\"_ _d\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>; und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R\u00fcc<span class=\"_ _1\"></span>ks<span class=\"_ _a\"></span>tellung f\u00fcr <span class=\"_ _a\"></span>noch nicht abg<span class=\"_ _a\"></span>ewickelte <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsf<span class=\"_ _a\"></span>\u00e4lle, die de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Bezug a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f v<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rgang<span class=\"_ _a\"></span>ene<span class=\"_ _3ca\"> </span>Leistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _d\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>elch<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _a\"></span>zu diesem Zeit<span class=\"_ _a\"></span>punkt zugeo<span class=\"_ _a\"></span>rd<span class=\"_ _d\"></span>net wurd<span class=\"_ _a\"></span>e.<span class=\"_ _3ca\"> </span>Unter<span class=\"_ _a\"></span> Anwen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span> des<span class=\"_ _d\"></span> PAA<span class=\"_ _a\"></span> bewertet<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>rtr\u00e4<span class=\"_ _3ca\"> </span>ge<span class=\"_ _a\"></span> Zum<span class=\"_ _a\"></span> E<span class=\"_ _a\"></span>nde j<span class=\"_ _a\"></span>ede<span class=\"_ _a\"></span>r B<span class=\"_ _a\"></span>eri<span class=\"_ _d\"></span>cht<span class=\"_ _a\"></span>speri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>ntsp<span class=\"_ _a\"></span>ric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> Bu<span class=\"_ _a\"></span>chwe<span class=\"_ _a\"></span>rt <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Dec<span class=\"_ _a\"></span>kung<span class=\"_ _a\"></span>sr\u00fc<span class=\"_ _a\"></span>cks<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _a\"></span>lu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> d<span class=\"_ _d\"></span>em<span class=\"_ _a\"></span> Bu<span class=\"_ _a\"></span>chwe<span class=\"_ _a\"></span>rt <span class=\"_ _d\"></span>zu<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span> Begi<span class=\"_ _2\"></span>nn de<span class=\"_ _a\"></span>r P<span class=\"_ _a\"></span>erio<span class=\"_ _a\"></span>de \u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>uz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glich <span class=\"_ _a\"></span>den in de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Pe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iode <span class=\"_ _a\"></span>erha<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>enen Pr\u00e4mi<span class=\"_ _a\"></span>en,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>abz\u00fcglich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Abs<span class=\"_ _a\"></span>chlusskost<span class=\"_ _a\"></span>en (siehe hie<span class=\"_ _a\"></span>rzu Kapitel<span class=\"_ _a\"></span> Abschl<span class=\"_ _d\"></span>usskost<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n ab S<span class=\"_ _a\"></span>eite 159),<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>uz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glich <span class=\"_ _a\"></span>der Amorti<span class=\"_ _a\"></span>sat<span class=\"_ _1\"></span>ion <span class=\"_ _a\"></span>der Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskos<span class=\"_ _d\"></span>ten, di<span class=\"_ _a\"></span>e in der Be<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsp<span class=\"_ _d\"></span>eriode als<span class=\"_ _a\"></span> Aufwan<span class=\"_ _d\"></span>d f\u00fcr di<span class=\"_ _d\"></span>e Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe<span class=\"_ _3ca\"> </span>erfasst w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>uz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glich <span class=\"_ _a\"></span>einer etwaige<span class=\"_ _a\"></span>n Anpass<span class=\"_ _d\"></span>ung d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>rungskom<span class=\"_ _a\"></span>ponente, sof<span class=\"_ _a\"></span>ern zutref<span class=\"_ _a\"></span>fend,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>abz\u00fcglich des <span class=\"_ _a\"></span>Betrags, de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> die i<span class=\"_ _a\"></span>n der Period<span class=\"_ _a\"></span>e erbracht<span class=\"_ _a\"></span>en V<span class=\"_ _a\"></span>ersi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rungsleist<span class=\"_ _a\"></span>ungen als <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gst<span class=\"_ _a\"></span>echnische<span class=\"_ _3ca\"> </span>Ertr\u00e4ge a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ies<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>wurde, <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>abz\u00fcglich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> In<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>estm<span class=\"_ _a\"></span>entkompo<span class=\"_ _d\"></span>nente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die g<span class=\"_ _a\"></span>ezahlt ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span> die R\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>och <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t abg<span class=\"_ _d\"></span>ewick<span class=\"_ _a\"></span>elte<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lle <span class=\"_ _a\"></span>\u00fcbertrage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> w<span class=\"_ _d\"></span>urd<span class=\"_ _d\"></span>en.<span class=\"_ _3ca\"> </span>Die <span class=\"_ _a\"></span>R\u00fcckstell<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> f\u00fcr <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>oc<span class=\"_ _a\"></span>h nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>abge<span class=\"_ _a\"></span>wickelte <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsf\u00e4ll<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>Erf\u00fcll<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span> bezog<span class=\"_ _a\"></span>en <span class=\"_ _d\"></span>auf <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>eingetre<span class=\"_ _a\"></span>tenen Sch\u00e4den<span class=\"_ _a\"></span> gesch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> Der Erf\u00fcll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>wert bei<span class=\"_ _a\"></span>nhaltet a<span class=\"_ _a\"></span>uf unver<span class=\"_ _a\"></span>zerrte Ar<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und W<span class=\"_ _a\"></span>eise all<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ngem<span class=\"_ _d\"></span>ess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und belast<span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en Info<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>mationen,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>ohn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>una<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Kosten<span class=\"_ _d\"></span>- <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>Zei<span class=\"_ _d\"></span>tauf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nd <span class=\"_ _3\"></span>\u00fcber <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>etrag,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ze<span class=\"_ _1\"></span>itli<span class=\"_ _a\"></span>chen <span class=\"_ _e\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fall <span class=\"_ _1\"></span>und <span class=\"_ _e\"></span>Unsi<span class=\"_ _a\"></span>cherheit <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>zu-<span class=\"_ _3ca\"> </span>k\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Zahl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gss<span class=\"_ _a\"></span>tr\u00f6me <span class=\"_ _10\"> </span>verf\u00fcgba<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>sind, <span class=\"_ _10\"> </span>er  s<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>ieg<span class=\"_ _a\"></span>elt  da<span class=\"_ _a\"></span>mit <span class=\"_ _12\"> </span>derzeitig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Sch\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _10\"> </span>wider <span class=\"_ _10\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _10\"> </span>enth\u00e4lt <span class=\"_ _12\"> </span>ein<span class=\"_ _d\"></span>e <span class=\"_ _12\"> </span>expli<span class=\"_ _a\"></span>zite Anpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nichtfinan<span class=\"_ _d\"></span>zielle <span class=\"_ _3\"></span>Risi<span class=\"_ _a\"></span>ken <span class=\"_ _3\"></span>(die <span class=\"_ _1\"></span>Risikoan<span class=\"_ _d\"></span>pass<span class=\"_ _a\"></span>ung). <span class=\"_ _3\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>VIG <span class=\"_ _3\"></span>zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>R\u00fcckstell<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _1\"></span>noch <span class=\"_ _3\"></span>nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>abg<span class=\"_ _d\"></span>ewick<span class=\"_ _a\"></span>elte V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lle <span class=\"_ _e\"></span>(Liabil<span class=\"_ _a\"></span>ity<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>for <span class=\"_ _f\"> </span>In<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>urre<span class=\"_ _a\"></span>d <span class=\"_ _f\"> </span>Claims \u2013 <span class=\"_ _e\"></span>LIC) <span class=\"_ _f\"> </span>stets<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>ab, <span class=\"_ _f\"> </span>selbst <span class=\"_ _f\"></span>dan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _f\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>davon <span class=\"_ _f\"> </span>ausgeg<span class=\"_ _a\"></span>angen <span class=\"_ _f\"> </span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _f\"> </span>da<span class=\"_ _1\"></span>ss <span class=\"_ _3\"></span>die Zahlu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e inne<span class=\"_ _d\"></span>rhalb <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6chst<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>eines Jahr<span class=\"_ _a\"></span>es ab Ein<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>ten des Sc<span class=\"_ _a\"></span>hadens <span class=\"_ _a\"></span>zu zahlen si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>nahm<span class=\"_ _d\"></span>t werd<span class=\"_ _a\"></span>en. <span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _3\"></span>Fakt<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Umst<span class=\"_ _a\"></span>\u00e4nde <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>\u00e4hr<span class=\"_ _a\"></span>end <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>ckungsz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itr<span class=\"_ _d\"></span>aums <span class=\"_ _1\"></span>darauf <span class=\"_ _3\"></span>hi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>deu<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n, <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>eine <span class=\"_ _3\"></span>Gruppe <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>vertr\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>belasten<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ist, w<span class=\"_ _1\"></span>ird in <span class=\"_ _1\"></span>Bezug <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Nettomi<span class=\"_ _d\"></span>ttela<span class=\"_ _a\"></span>bfluss <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erlust <span class=\"_ _1\"></span>erfolgswi<span class=\"_ _a\"></span>rksam <span class=\"_ _1\"></span>erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>wobei der <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>uchwert der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>den Erf\u00fcllungs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>entspri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht. F\u00fcr <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Deck<span class=\"_ _a\"></span>ungsr\u00fcckstell<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>einer <span class=\"_ _1\"></span>sol<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>belast<span class=\"_ _a\"></span>enden Gruppe <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>wird e<span class=\"_ _1\"></span>ine Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>kompone<span class=\"_ _d\"></span>nte <span class=\"_ _1\"></span>festgel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt, <span class=\"_ _1\"></span>welche <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>besti<span class=\"_ _d\"></span>mmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erluste <span class=\"_ _1\"></span>abbil<span class=\"_ _d\"></span>det. <span class=\"_ _1\"></span>F\u00fcr <span class=\"_ _1\"></span>zus\u00e4t<span class=\"_ _d\"></span>zliche Angabe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>zur <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erlustkom<span class=\"_ _d\"></span>po<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>wird <span class=\"_ _f\"> </span>auf <span class=\"_ _11\"> </span>Seite 15<span class=\"_ _a\"></span>2 <span class=\"_ _11\"> </span>sowi<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>auf <span class=\"_ _11\"> </span>Seite 1<span class=\"_ _d\"></span>61 <span class=\"_ _f\"> </span>verwies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _f\"> </span>F\u00fcr <span class=\"_ _11\"> </span>zus\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>liche <span class=\"_ _f\"> </span>Angaben <span class=\"_ _f\"></span>zu <span class=\"_ _11\"> </span>den Absc<span class=\"_ _d\"></span>hlusskost<span class=\"_ _a\"></span>en wird <span class=\"_ _a\"></span>auf Kapitel A<span class=\"_ _d\"></span>bschl<span class=\"_ _a\"></span>usskosten <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b Seit<span class=\"_ _a\"></span>e 159 <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erwies<span class=\"_ _a\"></span>en. Gehaltene<span class=\"_ _d\"></span> R\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _d\"></span>ertr\u00e4ge D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> Fo<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>be<span class=\"_ _a\"></span>wer<span class=\"_ _2\"></span>tu<span class=\"_ _a\"></span>ng<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>ha<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>ten<span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>R\u00fc<span class=\"_ _a\"></span>ckv<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>e<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>sve<span class=\"_ _2\"></span>rtr<span class=\"_ _3ca\"> </span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span> f<span class=\"_ _a\"></span>ol<span class=\"_ _2\"></span>gt<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>den<span class=\"_ _a\"></span> g<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>ic<span class=\"_ _2\"></span>hen<span class=\"_ _a\"></span> G<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>s\u00e4<span class=\"_ _a\"></span>tz<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> w<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> b<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span> a<span class=\"_ _a\"></span>us<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>st<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>ve<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>r\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n u<span class=\"_ _2\"></span>nd <span class=\"_ _a\"></span>w<span class=\"_ _a\"></span>ur<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span> a<span class=\"_ _2\"></span>nge<span class=\"_ _a\"></span>pa<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>de<span class=\"_ _2\"></span>n s<span class=\"_ _a\"></span>pe<span class=\"_ _2\"></span>zi<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Me<span class=\"_ _d\"></span>rk<span class=\"_ _a\"></span>ma<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>h<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>R\u00fc<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>sv<span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>tr<span class=\"_ _2\"></span>\u00e4g<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>Re<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> z<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>tra<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>en.<span class=\"_ _2\"></span>  Sofe<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>eine <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tr\u00fcc<span class=\"_ _d\"></span>kers<span class=\"_ _a\"></span>tattu<span class=\"_ _a\"></span>ngsko<span class=\"_ _a\"></span>mpon<span class=\"_ _d\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>gebil<span class=\"_ _a\"></span>det <span class=\"_ _a\"></span>wur<span class=\"_ _a\"></span>de, <span class=\"_ _a\"></span>verri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ern di<span class=\"_ _a\"></span>e ko<span class=\"_ _a\"></span>nsolidi<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>he<span class=\"_ _a\"></span>rungs<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>ernehm<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>die V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tr\u00fccke<span class=\"_ _a\"></span>rstatt<span class=\"_ _a\"></span>ungsko<span class=\"_ _a\"></span>mpo<span class=\"_ _a\"></span>nente <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>Rahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>olg<span class=\"_ _a\"></span>ebe<span class=\"_ _a\"></span>wert<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>auf <span class=\"_ _3\"></span>n<span class=\"_ _d\"></span>ull <span class=\"_ _1\"></span>ents<span class=\"_ _a\"></span>pre<span class=\"_ _a\"></span>chend <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erri<span class=\"_ _a\"></span>ngeru<span class=\"_ _d\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>bela<span class=\"_ _a\"></span>s- <div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23d1\">ten<span class=\"_ _d\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Gruppe<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>zugru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lieg<span class=\"_ _a\"></span>ende<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cher<span class=\"_ _d\"></span>ungs<span class=\"_ _a\"></span>vert<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>wide<span class=\"_ _a\"></span>rzuspi<span class=\"_ _a\"></span>egeln<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>dass<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlus<span class=\"_ _a\"></span>tr\u00fcck<span class=\"_ _a\"></span>erst<span class=\"_ _d\"></span>att<span class=\"_ _a\"></span>ungskom<span class=\"_ _a\"></span>pone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23d2\">den A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eil des<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Bu<span class=\"_ _a\"></span>chwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>kompo<span class=\"_ _a\"></span>nent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> der bel<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>ende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe<span class=\"_ _a\"></span> zugrun<span class=\"_ _a\"></span>de liege<span class=\"_ _a\"></span>nder V<span class=\"_ _2\"></span>ersic<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>ungsver<span class=\"_ _a\"></span>tr\u00e4ge,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23d3\">das <span class=\"_ _a\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>rnehmen<span class=\"_ _a\"></span> aufg<span class=\"_ _a\"></span>run<span class=\"_ _a\"></span>d s<span class=\"_ _a\"></span>einer <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>\u00fcc<span class=\"_ _a\"></span>kversi<span class=\"_ _a\"></span>cher<span class=\"_ _a\"></span>ungsv<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>tatte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zu <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>komm<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>erwa<span class=\"_ _a\"></span>rtet, <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _a\"></span>\u00fcbers<span class=\"_ _a\"></span>teigt.<span class=\"_ _a\"></span> </div><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs23d4\">\u00c4NDERUNG UND<span class=\"_ _a\"></span> AU<span class=\"_ _a\"></span>SB<span class=\"_ _1\"></span>UC<span class=\"_ _a\"></span>HU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19ca\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>ebucht, <span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dem V<span class=\"_ _a\"></span>ertrag verbund<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>ech<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e und <span class=\"_ _1\"></span>Pflicht<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>erlosc<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>(d.h.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19cb\">erf\u00fcllt, <span class=\"_ _a\"></span>gek\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>digt <span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ausgel<span class=\"_ _d\"></span>aufen) <span class=\"_ _a\"></span>si<span class=\"_ _d\"></span>nd o<span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trag <span class=\"_ _a\"></span>so<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ge\u00e4ndert <span class=\"_ _a\"></span>wird,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>dass <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>aus <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>\u00c4nde<span class=\"_ _d\"></span>rung <span class=\"_ _a\"></span>eine <span class=\"_ _a\"></span>\u00c4nder<span class=\"_ _d\"></span>ung <span class=\"_ _2\"></span>des<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19cc\">Bewert<span class=\"_ _a\"></span>ungsmodells o<span class=\"_ _a\"></span>der d<span class=\"_ _a\"></span>es anwe<span class=\"_ _d\"></span>ndbar<span class=\"_ _a\"></span>en Sta<span class=\"_ _a\"></span>ndards f<span class=\"_ _a\"></span>\u00fcr di<span class=\"_ _a\"></span>e Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng ei<span class=\"_ _a\"></span>ner Ko<span class=\"_ _d\"></span>mpo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>es V<span class=\"_ _2\"></span>ertrags e<span class=\"_ _a\"></span>rgibt. I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dies<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19cd\">F\u00e4llen wir<span class=\"_ _a\"></span>d der <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rspr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nglic<span class=\"_ _a\"></span>he V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtrag <span class=\"_ _a\"></span>ausgebu<span class=\"_ _d\"></span>cht und <span class=\"_ _a\"></span>der ge\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertrag als <span class=\"_ _a\"></span>neuer V<span class=\"_ _2\"></span>ertrag ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geb<span class=\"_ _d\"></span>ucht.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div>Ausweis Gem\u00e4\u00df <span class=\"_ _1\"></span>IFRS 1<span class=\"_ _d\"></span>7 <span class=\"_ _1\"></span>weisen <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>konsoli<span class=\"_ _a\"></span>dier<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Konzernbila<span class=\"_ _d\"></span>nz <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Buchwe<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>folgenden Portfoli<span class=\"_ _a\"></span>os getr<span class=\"_ _a\"></span>ennt aus:<span class=\"_ _a\"></span> ausgestell<span class=\"_ _a\"></span>te V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsver<span class=\"_ _a\"></span>tr\u00e4ge, die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>swer<span class=\"_ _d\"></span>te si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d,<span class=\"_ _a\"></span> ausgestell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e, die <span class=\"_ _11\"> </span>V<span class=\"_ _d\"></span>erbin<span class=\"_ _a\"></span>dlichkeiten <span class=\"_ _11\"> </span>sind, <span class=\"_ _10\"> </span>Po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfol<span class=\"_ _d\"></span>ios <span class=\"_ _11\"> </span>gehaltener <span class=\"_ _11\"> </span>R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngsvertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge, <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>sind, <span class=\"_ _11\"> </span>und <span class=\"_ _10\"> </span>Portfoli<span class=\"_ _a\"></span>os gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er R<span class=\"_ _d\"></span>\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>tr\u00e4ge, die V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeiten<span class=\"_ _a\"></span> sind.  V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die vor <span class=\"_ _1\"></span>Begin<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>zug<span class=\"_ _d\"></span>eh\u00f6rige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _d\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rungs<span class=\"_ _a\"></span>vertr\u00e4ge <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>Absc<span class=\"_ _a\"></span>hlusskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zt <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>den, w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den in den <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>uchw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>der je<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>s zuge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6rig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Po<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>ios von a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>geste<span class=\"_ _1\"></span>llte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen mi<span class=\"_ _d\"></span>teinb<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>og<span class=\"_ _a\"></span>en.  Die <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Gewinn- <span class=\"_ _3\"></span>und <span class=\"_ _f\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ustrec<span class=\"_ _a\"></span>hnun<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>im <span class=\"_ _3\"></span>sonsti<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ebnis <span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>assten <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>etr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>unterglied<span class=\"_ _d\"></span>ert <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>das versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>Ergebnis, <span class=\"_ _10\"> </span>beste<span class=\"_ _a\"></span>hend <span class=\"_ _10\"> </span>aus <span class=\"_ _10\"> </span>den <span class=\"_ _10\"> </span>versicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _10\"> </span>Ertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>sowie <span class=\"_ _10\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>versicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>technisc<span class=\"_ _a\"></span>hen Aufwend<span class=\"_ _a\"></span>ungen, u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d das <span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>herungste<span class=\"_ _d\"></span>chnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>es Fin<span class=\"_ _a\"></span>anzergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is.  Die \u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g der Risikoanpass<span class=\"_ _a\"></span>ung f\u00fcr <span class=\"_ _1\"></span>nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Risik<span class=\"_ _d\"></span>en wird in da<span class=\"_ _1\"></span>s v<span class=\"_ _d\"></span>ersiche<span class=\"_ _d\"></span>rungste<span class=\"_ _a\"></span>chnische Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is und das ver<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngste<span class=\"_ _a\"></span>chnische Fin<span class=\"_ _a\"></span>anzergeb<span class=\"_ _d\"></span>nis aufg<span class=\"_ _d\"></span>egliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> Ertr\u00e4ge <span class=\"_ _f\"></span>od<span class=\"_ _a\"></span>er <span class=\"_ _f\"> </span>Aufw<span class=\"_ _d\"></span>endung<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>aus <span class=\"_ _f\"> </span>ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>R\u00fcckversi<span class=\"_ _a\"></span>cherungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _e\"></span>sind <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Gewinn- <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erlustre<span class=\"_ _a\"></span>chnung <span class=\"_ _f\"></span>i<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>versicher<span class=\"_ _a\"></span>ungstech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isch<span class=\"_ _d\"></span>es <span class=\"_ _3\"></span>Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is \u2013 <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ehaltene <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _3\"></span>da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gest<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llt. <span class=\"_ _3\"></span>Somi<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>das <span class=\"_ _3\"></span>Erg<span class=\"_ _d\"></span>ebnis aus <span class=\"_ _3\"></span>gehalt<span class=\"_ _a\"></span>enen <span class=\"_ _3\"></span>R\u00fcckversi<span class=\"_ _a\"></span>cherungs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>ge<span class=\"_ _d\"></span>tre<span class=\"_ _a\"></span>nnt<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Auf<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>ausg<span class=\"_ _a\"></span>estellten <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>argest<span class=\"_ _a\"></span>ellt. VERSICH<span class=\"_ _d\"></span>ERUNGSTEC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>NISC<span class=\"_ _a\"></span>HE ER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>R\u00c4G<span class=\"_ _a\"></span>E Die <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>cherungstec<span class=\"_ _a\"></span>hnischen <span class=\"_ _2\"></span>Ertr\u00e4ge <span class=\"_ _2\"></span>stellen <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Erbri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _2\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>aus <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _d\"></span> Leistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _10\"> </span>mit <span class=\"_ _11\"> </span>eine<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>Betr<span class=\"_ _d\"></span>ag <span class=\"_ _10\"> </span>dar<span class=\"_ _2\"></span>, <span class=\"_ _11\"> </span>welcher <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leis<span class=\"_ _a\"></span>tung <span class=\"_ _10\"> </span>entspricht, <span class=\"_ _11\"> </span>auf <span class=\"_ _10\"> </span>die <span class=\"_ _12\"> </span>im<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Ge<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>enzug <span class=\"_ _10\"> </span>f\u00fcr <span class=\"_ _12\"> </span>dies<span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>Le<span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span>ungen erwart<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _d\"></span>em\u00e4\u00df <span class=\"_ _a\"></span>ein Anspru<span class=\"_ _d\"></span>ch bes<span class=\"_ _a\"></span>teht.  F\u00fcr nicht unter Anwe<span class=\"_ _d\"></span>ndung des P<span class=\"_ _2\"></span>AA bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete V<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ntspr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n die versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> einer Grup<span class=\"_ _a\"></span>pe von <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en da<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>entspr<span class=\"_ _a\"></span>echende<span class=\"_ _d\"></span>n A<span class=\"_ _a\"></span>nteil <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>gesamt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>Entgelt<span class=\"_ _d\"></span>e f<span class=\"_ _a\"></span>\u00fcr die <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge <span class=\"_ _a\"></span>f\u00fcr di<span class=\"_ _d\"></span>e P<span class=\"_ _a\"></span>eriode, <span class=\"_ _a\"></span>d. h. dem Betrag der an die konsoli<span class=\"_ _a\"></span>dierten V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>unternehmen beza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lten Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gepass<span class=\"_ _d\"></span>t um einen Fina<span class=\"_ _d\"></span>nzieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>ef<span class=\"_ _d\"></span>fekt <span class=\"_ _3\"></span>(den <span class=\"_ _3\"></span>Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Geldes) <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _d\"></span>nter <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssc<span class=\"_ _d\"></span>hluss <span class=\"_ _3\"></span>etw<span class=\"_ _a\"></span>aiger <span class=\"_ _3\"></span>Investmen<span class=\"_ _a\"></span>tkompone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten. <span class=\"_ _3\"></span>Das <span class=\"_ _1\"></span>gesamte <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tgel<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>eine<span class=\"_ _a\"></span> Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> umf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst B<span class=\"_ _a\"></span>etr\u00e4ge, die i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erbind<span class=\"_ _a\"></span>ung mi<span class=\"_ _a\"></span>t de<span class=\"_ _1\"></span>r Er<span class=\"_ _a\"></span>br<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gung <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> Di<span class=\"_ _a\"></span>enstleistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g st<span class=\"_ _a\"></span>ehen, dar<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> auc<span class=\"_ _d\"></span>h:  \u2022<span class=\"_ _8\"> </span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>hnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fwen<span class=\"_ _d\"></span>dung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, mit A<span class=\"_ _a\"></span>usnahm<span class=\"_ _a\"></span>e der Betr\u00e4g<span class=\"_ _a\"></span>e in Bez<span class=\"_ _d\"></span>ug auf die <span class=\"_ _a\"></span>Risikoanpass<span class=\"_ _a\"></span>ung f\u00fc<span class=\"_ _d\"></span>r nichtf<span class=\"_ _d\"></span>inan-<span class=\"_ _3ca\"> </span>zielle Risi<span class=\"_ _d\"></span>ken so<span class=\"_ _a\"></span>wie jeglich<span class=\"_ _d\"></span>e Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlustkom<span class=\"_ _a\"></span>ponente d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r D<span class=\"_ _a\"></span>ec<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _d\"></span>tellung <span class=\"_ _a\"></span>allokiert si<span class=\"_ _a\"></span>nd;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>sonstige Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge, <span class=\"_ _a\"></span>wie die Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ags<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uer<span class=\"_ _4\"></span>, die den V<span class=\"_ _2\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>nehmer:in<span class=\"_ _a\"></span>nen geson<span class=\"_ _d\"></span>dert in <span class=\"_ _a\"></span>Rechnung ges<span class=\"_ _a\"></span>tellt wer<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>k\u00f6nnen;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die Risikoa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>pass<span class=\"_ _a\"></span>ung f\u00fcr nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tfin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Risi<span class=\"_ _d\"></span>ken, mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>usnahm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> de<span class=\"_ _d\"></span>r Betr\u00e4g<span class=\"_ _a\"></span>e, die auf die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlustkompo<span class=\"_ _a\"></span>nente d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span>Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckstell<span class=\"_ _a\"></span>ung allokie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die Aufl\u00f6sung d<span class=\"_ _a\"></span>er CSM u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Be<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge, die i<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _d\"></span>ndung m<span class=\"_ _a\"></span>it den Abs<span class=\"_ _d\"></span>chlusskos<span class=\"_ _a\"></span>ten st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n.<span class=\"_ _3ca\"> </span>F\u00fcr <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>w<span class=\"_ _d\"></span>esentlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>bung <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Ma<span class=\"_ _d\"></span>nageme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Aufl\u00f6s<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>CSM z<span class=\"_ _1\"></span>ugr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde <span class=\"_ _1\"></span>gelegt w<span class=\"_ _1\"></span>ird,<span class=\"_ _d\"></span> w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>auf Kapitel <span class=\"_ _a\"></span>\u201e<span class=\"_ _1\"></span>Aufl\u00f6s<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der vertraglic<span class=\"_ _a\"></span>hen Servic<span class=\"_ _a\"></span>emarge\u201c ab S<span class=\"_ _a\"></span>eite 14<span class=\"_ _d\"></span>3 verwies<span class=\"_ _a\"></span>en. <div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gsb7\">Bei der An<span class=\"_ _d\"></span>wendung<span class=\"_ _d\"></span> des P<span class=\"_ _2\"></span>AA entspr<span class=\"_ _a\"></span>echen die ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung<span class=\"_ _a\"></span>stechnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Ertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der Period<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> dem<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Betrag de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> der Perio<span class=\"_ _a\"></span>de </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23da\">zugeord<span class=\"_ _a\"></span>neten  erwart<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>en  Pr\u00e4mie<span class=\"_ _a\"></span>neinnahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  mit  Aus<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ah<span class=\"_ _d\"></span>me  einer  etwaig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  Investme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>kom<span class=\"_ _a\"></span>pone<span class=\"_ _d\"></span>nte. <span class=\"_ _7\"> </span>Di<span class=\"_ _a\"></span>e  erwarteten<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gsb9\">Pr\u00e4mienei<span class=\"_ _a\"></span>nnahmen<span class=\"_ _a\"></span>  wer<span class=\"_ _a\"></span>den <span class=\"_ _12\"> </span>jed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _10\"> </span>Periode,<span class=\"_ _a\"></span>  in <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>L<span class=\"_ _1\"></span>eist<span class=\"_ _a\"></span>ungen <span class=\"_ _12\"> </span>gem<span class=\"_ _a\"></span>\u00e4\u00df  d<span class=\"_ _a\"></span>em <span class=\"_ _10\"> </span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertrag <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>rbr<span class=\"_ _a\"></span>acht <span class=\"_ _12\"> </span>werd<span class=\"_ _a\"></span>en, <span class=\"_ _10\"> </span>im </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22df\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sentli<span class=\"_ _a\"></span>chen <span class=\"_ _f\"> </span>au<span class=\"_ _1\"></span>f <span class=\"_ _f\"></span>der <span class=\"_ _e\"></span>Grundlage <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es <span class=\"_ _f\"> </span>linear<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>Befr<span class=\"_ _a\"></span>eiungsm<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sters <span class=\"_ _e\"></span>auf <span class=\"_ _f\"> </span>Ebene <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>lokalen <span class=\"_ _f\"> </span>Ein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten <span class=\"_ _e\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>or<span class=\"_ _d\"></span>dne<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _f\"></span>W<span class=\"_ _a\"></span>enn </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22e0\">jedoc<span class=\"_ _d\"></span>h  d<span class=\"_ _a\"></span>as <span class=\"_ _12\"> </span>erwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>  M<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste<span class=\"_ _d\"></span>r <span class=\"_ _12\"> </span>der <span class=\"_ _11\"> </span>B<span class=\"_ _1\"></span>efrei<span class=\"_ _a\"></span>ung <span class=\"_ _10\"> </span>v<span class=\"_ _1\"></span>om <span class=\"_ _11\"> </span>R<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>ko <span class=\"_ _10\"> </span>w\u00e4hr<span class=\"_ _d\"></span>end <span class=\"_ _12\"> </span>des <span class=\"_ _10\"> </span>Deck<span class=\"_ _a\"></span>ungszeitraum<span class=\"_ _a\"></span>s  si<span class=\"_ _d\"></span>gnifika<span class=\"_ _a\"></span>nt <span class=\"_ _12\"> </span>vom <span class=\"_ _10\"> </span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>ablauf </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gsbc\">abweic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _3\"></span>dan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>erfolgt <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Zuord<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>auf <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Grun<span class=\"_ _a\"></span>dlage <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>erwart<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>itp<span class=\"_ _a\"></span>unkte <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>Entst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hens<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>von <span class=\"_ _3\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23db\">technisc<span class=\"_ _a\"></span>hen Aufwend<span class=\"_ _a\"></span>ungen.  </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23dc\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>Fakt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Umst\u00e4nde <span class=\"_ _2\"></span>\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _2\"></span>zwisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>den <span class=\"_ _a\"></span>beid<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>im <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _2\"></span>gena<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Met<span class=\"_ _a\"></span>hoden <span class=\"_ _a\"></span>gew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>chs<span class=\"_ _a\"></span>elt. </div><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs613\">VERLUS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>KOMPON<span class=\"_ _a\"></span>ENTE </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23dd\">V<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, die bei ers<span class=\"_ _a\"></span>tmali<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Ans<span class=\"_ _a\"></span>atz bel<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>end <span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>nd, wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bei erstm<span class=\"_ _a\"></span>ali<span class=\"_ _a\"></span>gem Ans<span class=\"_ _a\"></span>at<span class=\"_ _d\"></span>z <span class=\"_ _1\"></span>nic<span class=\"_ _a\"></span>ht <span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>ende<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>ertr\u00e4<span class=\"_ _a\"></span>gen des-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gsc2\">sel<span class=\"_ _a\"></span>ben<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Po<span class=\"_ _a\"></span>rtfo<span class=\"_ _d\"></span>lio<span class=\"_ _a\"></span>s abg<span class=\"_ _a\"></span>eg<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>enz<span class=\"_ _a\"></span>t. Gr<span class=\"_ _a\"></span>upp<span class=\"_ _a\"></span>en, di<span class=\"_ _a\"></span>e bei<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span> erstm<span class=\"_ _a\"></span>ali<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atz ni<span class=\"_ _a\"></span>cht<span class=\"_ _d\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>la<span class=\"_ _a\"></span>sten<span class=\"_ _a\"></span>d wa<span class=\"_ _a\"></span>ren<span class=\"_ _a\"></span>, k\u00f6<span class=\"_ _a\"></span>nne<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span> der F<span class=\"_ _d\"></span>olg<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>un<span class=\"_ _a\"></span>g </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs614\">bel<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>end <span class=\"_ _7\"> </span>we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>en, <span class=\"_ _7\"> </span>we<span class=\"_ _a\"></span>nn <span class=\"_ _7\"> </span>si<span class=\"_ _d\"></span>ch <span class=\"_ _7\"> </span>An<span class=\"_ _d\"></span>na<span class=\"_ _a\"></span>hme<span class=\"_ _a\"></span>n <span class=\"_ _7\"> </span>\u00e4nd<span class=\"_ _a\"></span>ern <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>Erf<span class=\"_ _a\"></span>ahr<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>we<span class=\"_ _d\"></span>rt<span class=\"_ _a\"></span>anpa<span class=\"_ _a\"></span>ssu<span class=\"_ _d\"></span>ng<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>vor<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>nom<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>wer<span class=\"_ _2\"></span>den. <span class=\"_ _7\"> </span>F<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _7\"> </span>eine<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs615\">bel<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>ende<span class=\"_ _a\"></span> G<span class=\"_ _a\"></span>ruppe<span class=\"_ _a\"></span> wir<span class=\"_ _2\"></span>d ei<span class=\"_ _a\"></span>ne <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erl<span class=\"_ _a\"></span>ustko<span class=\"_ _a\"></span>mp<span class=\"_ _a\"></span>one<span class=\"_ _a\"></span>nte <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>eck<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>r\u00fc<span class=\"_ _d\"></span>ckst<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>bilde<span class=\"_ _a\"></span>t, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>k\u00fcnf<span class=\"_ _a\"></span>tig<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>erl<span class=\"_ _a\"></span>uste<span class=\"_ _a\"></span> ab<span class=\"_ _d\"></span>bil<span class=\"_ _a\"></span>det<span class=\"_ _a\"></span>.  </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs616\">Eine V<span class=\"_ _2\"></span>erlustkompo<span class=\"_ _a\"></span>nente spi<span class=\"_ _a\"></span>egelt eine<span class=\"_ _d\"></span> fikti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e Erf<span class=\"_ _a\"></span>assung vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rlusten, die j<span class=\"_ _a\"></span>eder Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bel<span class=\"_ _a\"></span>astender V<span class=\"_ _2\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr\u00e4<span class=\"_ _d\"></span>ge </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs617\">oder <span class=\"_ _a\"></span>bei <span class=\"_ _2\"></span>V<span class=\"_ _d\"></span>ertrags<span class=\"_ _d\"></span>begi<span class=\"_ _a\"></span>nn <span class=\"_ _a\"></span>profitabl<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge, <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>belastend <span class=\"_ _2\"></span>wurd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>zugeor<span class=\"_ _a\"></span>dnet <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>wider<span class=\"_ _2\"></span>. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erlustkom<span class=\"_ _a\"></span>ponente <span class=\"_ _2\"></span>wird </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23de\">aufgel\u00f6st <span class=\"_ _f\"></span>auf <span class=\"_ _e\"></span>Grundlage <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>system<span class=\"_ _d\"></span>atisc<span class=\"_ _d\"></span>hen <span class=\"_ _f\"> </span>Allokatio<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>den <span class=\"_ _f\"></span>Folg<span class=\"_ _a\"></span>ebewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _f\"></span>ermi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>telt<span class=\"_ _d\"></span>en <span class=\"_ _f\"> </span>\u00c4nder<span class=\"_ _d\"></span>ungen <span class=\"_ _f\"></span>in <span class=\"_ _f\"> </span>den </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs618\">Erf\u00fcllungs<span class=\"_ _a\"></span>werten, <span class=\"_ _f\"> </span>welche <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>zuk\u00fcnftig<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>Leistung<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>betr<span class=\"_ _d\"></span>ef<span class=\"_ _a\"></span>fen, <span class=\"_ _11\"> </span>zur <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>komponent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>und <span class=\"_ _f\"> </span>zur <span class=\"_ _11\"> </span>Deck<span class=\"_ _a\"></span>ungsr\u00fcckstell<span class=\"_ _a\"></span>ung, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3cc\">ausgenomm<span class=\"_ _a\"></span>en die V<span class=\"_ _a\"></span>erlus<span class=\"_ _a\"></span>tkomponent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>. In den <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>olgeb<span class=\"_ _a\"></span>ewert<span class=\"_ _d\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en wird die V<span class=\"_ _2\"></span>erlustkom<span class=\"_ _a\"></span>pone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te au\u00dfe<span class=\"_ _d\"></span>rdem <span class=\"_ _a\"></span>um \u00c4nderu<span class=\"_ _d\"></span>ngen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3cd\">der <span class=\"_ _e\"></span>gesc<span class=\"_ _a\"></span>h\u00e4tzten <span class=\"_ _3\"></span>Erf\u00fcllungs<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Risi<span class=\"_ _a\"></span>koanpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nichtfi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle <span class=\"_ _3\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>welche <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>zuk\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>eist<span class=\"_ _a\"></span>ungen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3ce\">betr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fen<span class=\"_ _1\"></span>, angepass<span class=\"_ _a\"></span>t. <span class=\"_ _1\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>system<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tisc<span class=\"_ _a\"></span>he <span class=\"_ _1\"></span>Zuor<span class=\"_ _a\"></span>dnung <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r \u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erlustkompo<span class=\"_ _a\"></span>nente aus <span class=\"_ _1\"></span>Folg<span class=\"_ _a\"></span>ebewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen f\u00fchrt </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3cf\">dazu, dass<span class=\"_ _a\"></span> die der V<span class=\"_ _2\"></span>erlustkompo<span class=\"_ _a\"></span>nente zugeo<span class=\"_ _a\"></span>rd<span class=\"_ _d\"></span>neten Ges<span class=\"_ _a\"></span>amtbetr\u00e4g<span class=\"_ _d\"></span>e am <span class=\"_ _d\"></span>Ende d<span class=\"_ _d\"></span>es Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aums<span class=\"_ _d\"></span> einer <span class=\"_ _a\"></span>Gruppe v<span class=\"_ _d\"></span>on </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23df\">V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _d\"></span>n gleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> n<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ll <span class=\"_ _d\"></span>sind, da si<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die V<span class=\"_ _a\"></span>erlustkom<span class=\"_ _a\"></span>pone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te in <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>orm <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>get<span class=\"_ _d\"></span>ret<span class=\"_ _a\"></span>enen Sch\u00e4de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> r<span class=\"_ _a\"></span>ealisiert. <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d1\">Bei <span class=\"_ _2\"></span>Gruppen <span class=\"_ _4\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen, <span class=\"_ _2\"></span>die <span class=\"_ _4\"></span>unter <span class=\"_ _2\"></span>Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>des <span class=\"_ _4\"></span>P<span class=\"_ _a\"></span>AA <span class=\"_ _2\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wert<span class=\"_ _d\"></span>et <span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>den, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>da<span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ausg<span class=\"_ _a\"></span>egangen, <span class=\"_ _2\"></span>dass<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>keine <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>ertr\u00e4<span class=\"_ _d\"></span>ge </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d2\">bei erstmal<span class=\"_ _a\"></span>igem Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> belas<span class=\"_ _a\"></span>tend sind, es sei<span class=\"_ _a\"></span> denn, Fakten <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd U<span class=\"_ _a\"></span>mst\u00e4nde de<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ten <span class=\"_ _d\"></span>auf etwas <span class=\"_ _d\"></span>ander<span class=\"_ _a\"></span>es hin. <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>alls dem nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d3\">so <span class=\"_ _f\"> </span>ist <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>d <span class=\"_ _f\"> </span>die <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>Anhang<span class=\"_ _d\"></span>angab<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> 25.3<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>genannten <span class=\"_ _f\"></span>Fakte<span class=\"_ _d\"></span>n <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>Umst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>zu <span class=\"_ _11\"> </span>einem <span class=\"_ _f\"> </span>beliebige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Zeit<span class=\"_ _a\"></span>pun<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t <span class=\"_ _11\"> </span>w<span class=\"_ _1\"></span>\u00e4hr<span class=\"_ _a\"></span>end <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23e0\">Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsz<span class=\"_ _d\"></span>eitraums <span class=\"_ _f\"> </span>dara<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _f\"> </span>h<span class=\"_ _1\"></span>inde<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en, <span class=\"_ _11\"> </span>dass <span class=\"_ _f\"> </span>eine <span class=\"_ _11\"> </span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>von<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _a\"></span>end <span class=\"_ _11\"> </span>ist, <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>ird <span class=\"_ _e\"></span>eine<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erlust-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23e1\">kompon<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte in H\u00f6he des Betr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gs gebilde<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, um den der Erf\u00fcll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsw<span class=\"_ _a\"></span>ert, <span class=\"_ _1\"></span>der sich auf den zuk\u00fc<span class=\"_ _d\"></span>nftige<span class=\"_ _d\"></span>n V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gssc<span class=\"_ _a\"></span>hutz </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d5\">der <span class=\"_ _1\"></span>Gruppe bezieht, <span class=\"_ _1\"></span>den Buchwert <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Deck<span class=\"_ _a\"></span>ungsr\u00fcckstell<span class=\"_ _a\"></span>ung, <span class=\"_ _3\"></span>bes<span class=\"_ _a\"></span>timmt <span class=\"_ _1\"></span>gem\u00e4\u00df den <span class=\"_ _1\"></span>Ausf\u00fchru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>Kapitel <span class=\"_ _1\"></span>Bew<span class=\"_ _d\"></span>ertung<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d6\">beim <span class=\"_ _1\"></span>erstm<span class=\"_ _a\"></span>aligen <span class=\"_ _1\"></span>Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> ab <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>eite 154,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der Gruppe<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>\u00fcbersc<span class=\"_ _a\"></span>hreitet. Dementspr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d ist <span class=\"_ _1\"></span>die Ve<span class=\"_ _a\"></span>rlustkompon<span class=\"_ _a\"></span>ente <span class=\"_ _1\"></span>am <span class=\"_ _1\"></span>End<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3d7\">des De<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kungs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aums <span class=\"_ _a\"></span>der G<span class=\"_ _d\"></span>ruppe vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> gleic<span class=\"_ _a\"></span>h null.<span class=\"_ _d\"></span> </div><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs23e2\">VERLUS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>R\u00dcCKERS<span class=\"_ _a\"></span>TA<span class=\"_ _4\"></span>T<span class=\"_ _1\"></span>TUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SKOMPON<span class=\"_ _a\"></span>ENTEN<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3da\">Wie <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>K<span class=\"_ _d\"></span>apitel  \u201eBewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng  be<span class=\"_ _1\"></span>im  erstmal<span class=\"_ _a\"></span>igen <span class=\"_ _7\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz-<span class=\"_ _d\"></span>Gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e  R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge\u201c  ab <span class=\"_ _7\"> </span>Sei<span class=\"_ _d\"></span>te 156  und </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23e3\">\u201eFolgebe<span class=\"_ _a\"></span>wertung-Ge<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>ene R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e\u201c<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span> Seite 158 <span class=\"_ _a\"></span>erl\u00e4utert, <span class=\"_ _a\"></span>wird, <span class=\"_ _a\"></span>wenn <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>im <span class=\"_ _a\"></span>erstmali<span class=\"_ _a\"></span>gen Ans<span class=\"_ _a\"></span>atz ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3db\">belasten<span class=\"_ _a\"></span>den Gruppe z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>und<span class=\"_ _d\"></span>e liege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>er V<span class=\"_ _a\"></span>ersi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i Hi<span class=\"_ _a\"></span>nzuf\u00fcgung <span class=\"_ _d\"></span>von <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eiter<span class=\"_ _a\"></span>en belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en zugrun<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23e4\">liegende<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>zu <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>Gruppe <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erlust <span class=\"_ _3\"></span>erfasst <span class=\"_ _3\"></span>wird, <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>den <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswer<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _e\"></span>zuk\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23e5\">V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungssc<span class=\"_ _a\"></span>hutz <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _a\"></span>eine <span class=\"_ _a\"></span>Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>gehaltenen <span class=\"_ _2\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>eine <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskompo<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23e6\">(LoReCo<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> festg<span class=\"_ _a\"></span>elegt, welc<span class=\"_ _a\"></span>he die Aufhol<span class=\"_ _a\"></span>ung der <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rluste abbi<span class=\"_ _d\"></span>ldet. <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23e7\">Sofern <span class=\"_ _e\"></span>nach <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>em <span class=\"_ _e\"></span>erstmali<span class=\"_ _a\"></span>gen <span class=\"_ _e\"></span>An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>z <span class=\"_ _f\"></span>einer <span class=\"_ _3\"></span>Gruppe <span class=\"_ _e\"></span>zugrunde <span class=\"_ _e\"></span>liegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4ge <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>V<span class=\"_ _d\"></span>erlustkom<span class=\"_ _a\"></span>pone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23e8\">festgelegt<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d, <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Anteil<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>aus <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>zuge<span class=\"_ _a\"></span>h\u00f6rigen <span class=\"_ _2\"></span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>R\u00fcckve<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>ertr\u00e4gen <span class=\"_ _2\"></span>erfass<span class=\"_ _d\"></span>t <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23e9\">als V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>r\u00fcckerstat<span class=\"_ _d\"></span>tungskom<span class=\"_ _a\"></span>pone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> </div>Sofern b<span class=\"_ _a\"></span>eim <span class=\"_ _a\"></span>erstmali<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>oder <span class=\"_ _a\"></span>bei d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>olge<span class=\"_ _a\"></span>bewertu<span class=\"_ _a\"></span>ng <span class=\"_ _d\"></span>eine <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskompo<span class=\"_ _a\"></span>nente <span class=\"_ _a\"></span>festgeleg<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>wird, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ird diese <span class=\"_ _3\"></span>angepass<span class=\"_ _a\"></span>t, <span class=\"_ _e\"></span>um <span class=\"_ _3\"></span>\u00c4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlustko<span class=\"_ _a\"></span>mpo<span class=\"_ _d\"></span>nente <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>belast<span class=\"_ _a\"></span>enden <span class=\"_ _3\"></span>Gruppe <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>zug<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>und<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>liegend<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu ber\u00fccksic<span class=\"_ _d\"></span>htigen. <span class=\"_ _a\"></span> Der <span class=\"_ _3\"></span>Buchw<span class=\"_ _d\"></span>ert <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlustr\u00fcck<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ungskompo<span class=\"_ _a\"></span>nente <span class=\"_ _3\"></span>darf <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>Anteil<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>Buchwerts <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlustko<span class=\"_ _a\"></span>mponent<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>bela<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>tenden <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>runde <span class=\"_ _3\"></span>liege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>\u00fcbers<span class=\"_ _d\"></span>teigen, <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>konsolidi<span class=\"_ _a\"></span>erten <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherungsun<span class=\"_ _a\"></span>ter<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>nehmen a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fgr<span class=\"_ _d\"></span>und ihre<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>cherungs<span class=\"_ _d\"></span>vertr\u00e4<span class=\"_ _d\"></span>ge erstattet zu bekom<span class=\"_ _a\"></span>men erwarten. Da<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er verring<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> die beim <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stmali<span class=\"_ _a\"></span>gen <span class=\"_ _3\"></span>Ansa<span class=\"_ _a\"></span>tz <span class=\"_ _3\"></span>erfasst<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>r\u00fcckerstattu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsko<span class=\"_ _a\"></span>mponente <span class=\"_ _1\"></span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erringer<span class=\"_ _a\"></span>ungen <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> Gruppe <span class=\"_ _2\"></span>zugrunde <span class=\"_ _2\"></span>liegende<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungsver<span class=\"_ _a\"></span>tr\u00e4ge <span class=\"_ _a\"></span>auf <span class=\"_ _a\"></span>null <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>ist <span class=\"_ _a\"></span>gleich <span class=\"_ _2\"></span>null, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>enn <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>lus<span class=\"_ _a\"></span>tkomponen<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>belastend<span class=\"_ _a\"></span>en Gruppe <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ugr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde li<span class=\"_ _a\"></span>egender V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>rungsvertr\u00e4g<span class=\"_ _a\"></span>e gleich <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ull<span class=\"_ _a\"></span> ist.<span class=\"_ _1\"></span> VERSICH<span class=\"_ _d\"></span>ERUNGSTEC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>NISC<span class=\"_ _a\"></span>HES FINANZE<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>GEBNI<span class=\"_ _a\"></span>S Das <span class=\"_ _f\"></span>versic<span class=\"_ _a\"></span>herungste<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hnisc<span class=\"_ _a\"></span>he <span class=\"_ _f\"> </span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzerge<span class=\"_ _a\"></span>bn<span class=\"_ _1\"></span>is <span class=\"_ _e\"></span>umfasst<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>die <span class=\"_ _e\"></span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _f\"> </span>des <span class=\"_ _e\"></span>Buchwerts<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>der <span class=\"_ _e\"></span>Gruppe <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngs-<span class=\"_ _3ca\"> </span>vertr\u00e4ge<span class=\"_ _d\"></span>n, di<span class=\"_ _d\"></span>e sich erg<span class=\"_ _a\"></span>eben a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>den<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Auswirk<span class=\"_ _a\"></span>ungen des <span class=\"_ _d\"></span>Zei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>werts <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>ld<span class=\"_ _a\"></span>es und de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>swi<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen d<span class=\"_ _a\"></span>es Zeitw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts des <span class=\"_ _a\"></span>Geldes u<span class=\"_ _a\"></span>nd<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>den<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Auswirk<span class=\"_ _a\"></span>ungen des <span class=\"_ _d\"></span>finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iell<span class=\"_ _a\"></span>en Risikos u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d de<span class=\"_ _a\"></span>n Auswi<span class=\"_ _d\"></span>rkunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungen des f<span class=\"_ _d\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iellen <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kos, aber<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sna<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me sol<span class=\"_ _a\"></span>cher \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bei <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pen von V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> mit dir<span class=\"_ _a\"></span>ekter \u00dcb<span class=\"_ _a\"></span>erschussb<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gung,<span class=\"_ _3ca\"> </span>welche di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> CSM<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>npasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w\u00fcrden, <span class=\"_ _a\"></span>dies jedoch <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _a\"></span>en von V<span class=\"_ _2\"></span>ertr\u00e4gen b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _a\"></span>end sind. Di<span class=\"_ _a\"></span>ese sind T<span class=\"_ _4\"></span>eil<span class=\"_ _3ca\"> </span>der versic<span class=\"_ _a\"></span>herungstec<span class=\"_ _a\"></span>hnischen A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _d\"></span>endung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Die <span class=\"_ _e\"></span>V<span class=\"_ _1\"></span>IG <span class=\"_ _e\"></span>macht<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>vom<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>W<span class=\"_ _2\"></span>ahlrecht<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Gebrau<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h, <span class=\"_ _e\"></span>da<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>versicher<span class=\"_ _a\"></span>ungstech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>ausgestell<span class=\"_ _d\"></span>te <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span>vertr\u00e4ge im Ber<span class=\"_ _d\"></span>eich Lebens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herung <span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _1\"></span>im Bereic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Krank<span class=\"_ _d\"></span>enversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ru<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Art <span class=\"_ _1\"></span>der Lebens<span class=\"_ _a\"></span>versicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng auf die Gewinn-<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>und <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ustrec<span class=\"_ _a\"></span>hnun<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>as <span class=\"_ _e\"></span>so<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stig<span class=\"_ _a\"></span>e <span class=\"_ _f\"></span>Erge<span class=\"_ _a\"></span>bn<span class=\"_ _1\"></span>is <span class=\"_ _3\"></span>aufzuteile<span class=\"_ _a\"></span>n. <span class=\"_ _f\"> </span>Das<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>W<span class=\"_ _a\"></span>ahlr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cht <span class=\"_ _3\"></span>zur <span class=\"_ _e\"></span>erfolg<span class=\"_ _a\"></span>sn<span class=\"_ _1\"></span>eut<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>alen <span class=\"_ _3\"></span>Erfassung <span class=\"_ _3\"></span>im sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>E<span class=\"_ _d\"></span>rgebnis <span class=\"_ _1\"></span>erm\u00f6gli<span class=\"_ _a\"></span>cht <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>eitigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Bewertungsi<span class=\"_ _a\"></span>nkonsiste<span class=\"_ _a\"></span>nzen <span class=\"_ _3\"></span>(Rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsleg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsi<span class=\"_ _a\"></span>nkongruen<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>m\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>durch <span class=\"_ _3\"></span>Erfass<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Eigenkapit<span class=\"_ _a\"></span>al <span class=\"_ _e\"></span>statt <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Gewinn <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlust. <span class=\"_ _3\"></span>Solc<span class=\"_ _d\"></span>he <span class=\"_ _e\"></span>Dif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zen k\u00f6nnen <span class=\"_ _1\"></span>beispiels<span class=\"_ _d\"></span>weis<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>gewi<span class=\"_ _a\"></span>nnberec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Lebensv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungspol<span class=\"_ _a\"></span>izzen <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>ft<span class=\"_ _d\"></span>ret<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>Sofe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>das <span class=\"_ _1\"></span>Gesch<span class=\"_ _d\"></span>\u00e4ftsmod<span class=\"_ _a\"></span>ell <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e solche B<span class=\"_ _a\"></span>ewertung<span class=\"_ _a\"></span> v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d vom<span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>ahlrec<span class=\"_ _d\"></span>ht <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>folg<span class=\"_ _a\"></span>sneutralen E<span class=\"_ _a\"></span>rfassung <span class=\"_ _d\"></span>im s<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>ebnis <span class=\"_ _a\"></span>Gebrauch<span class=\"_ _a\"></span> gemacht,<span class=\"_ _a\"></span> um <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Rechnungsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ungsinkongr<span class=\"_ _a\"></span>uenz <span class=\"_ _11\"> </span>zu <span class=\"_ _10\"> </span>minimi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en. <span class=\"_ _11\"> </span>Bei <span class=\"_ _11\"> </span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>strategis<span class=\"_ _a\"></span>che <span class=\"_ _11\"> </span>Zwecke <span class=\"_ _11\"> </span>ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>Beteili<span class=\"_ _d\"></span>gunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>wird <span class=\"_ _11\"> </span>i<span class=\"_ _a\"></span>m W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sentli<span class=\"_ _a\"></span>chen <span class=\"_ _8\"> </span>vom<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>W<span class=\"_ _a\"></span>ahlrec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _7\"> </span>zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>Erfassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _7\"> </span>im <span class=\"_ _7\"> </span>sonstig<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _7\"> </span>Geb<span class=\"_ _d\"></span>rauch <span class=\"_ _7\"> </span>gema<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht,  u<span class=\"_ _1\"></span>m <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>oben <span class=\"_ _7\"> </span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _d\"></span>nte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Rechn<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gungsi<span class=\"_ _a\"></span>nkongr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>en<span class=\"_ _d\"></span>zen zu mi<span class=\"_ _a\"></span>nimiere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Di<span class=\"_ _d\"></span>e fin<span class=\"_ _d\"></span>anzi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llen <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _a\"></span>der VIG, die <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>eckung de<span class=\"_ _d\"></span>r Po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfoli<span class=\"_ _a\"></span>os<span class=\"_ _1\"></span> von <span class=\"_ _2\"></span>ausgestell<span class=\"_ _d\"></span>ten <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungen <span class=\"_ _2\"></span>die<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, <span class=\"_ _2\"></span>wer<span class=\"_ _d\"></span>den <span class=\"_ _2\"></span>im <span class=\"_ _2\"></span>W<span class=\"_ _a\"></span>esentl<span class=\"_ _d\"></span>ichen <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>fortgef\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Anschaf<span class=\"_ _a\"></span>fungskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>erfolg<span class=\"_ _d\"></span>sneutr<span class=\"_ _a\"></span>al<span class=\"_ _1\"></span> zum bei<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uleg<span class=\"_ _a\"></span>enden Zeit<span class=\"_ _a\"></span>wert im sonstig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>et.  Die gesamten versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ertr\u00e4ge oder<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>-au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>den durc<span class=\"_ _d\"></span>h <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sys<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Aufteilun<span class=\"_ _a\"></span>g auf <span class=\"_ _1\"></span>die Lauf<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit der Gruppe von V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>unter <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>nwendun<span class=\"_ _a\"></span>g <span class=\"_ _1\"></span>von au<span class=\"_ _1\"></span>f Eben<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>der Gruppe von V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> festgeleg<span class=\"_ _a\"></span>ten Disko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tieru<span class=\"_ _d\"></span>ngss\u00e4tz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n erfol<span class=\"_ _a\"></span>gswirksam <span class=\"_ _a\"></span>ausgewiese<span class=\"_ _a\"></span>n. NETTOER<span class=\"_ _a\"></span>TR\u00c4GE OD<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R -A<span class=\"_ _a\"></span>UFWENDUNG<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span> AUS <span class=\"_ _a\"></span>GEHAL<span class=\"_ _2\"></span>TEN<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N R\u00dcCKVERSIC<span class=\"_ _a\"></span>HERUNGSVER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>R\u00c4G<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span> Gem\u00e4\u00df <span class=\"_ _d\"></span>IFRS 17<span class=\"_ _a\"></span> sind g<span class=\"_ _a\"></span>ehalte<span class=\"_ _d\"></span>ne R<span class=\"_ _d\"></span>\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _a\"></span>getrennt<span class=\"_ _a\"></span> v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>zugrunde l<span class=\"_ _a\"></span>iegenden <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>vertr\u00e4gen,<span class=\"_ _a\"></span> auf <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>sie <span class=\"_ _e\"></span>sich <span class=\"_ _e\"></span>beziehen, <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>bilanzier<span class=\"_ _a\"></span>en. <span class=\"_ _e\"></span>Zudem <span class=\"_ _e\"></span>sind <span class=\"_ _e\"></span>Betr\u00e4ge, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>aus <span class=\"_ _e\"></span>T<span class=\"_ _2\"></span>ransakti<span class=\"_ _d\"></span>onen <span class=\"_ _e\"></span>mit <span class=\"_ _e\"></span>R\u00fcckversic<span class=\"_ _a\"></span>here<span class=\"_ _d\"></span>rn <span class=\"_ _f\"> </span>entsteh<span class=\"_ _a\"></span>en, getre<span class=\"_ _a\"></span>nnt<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>usz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>wei<span class=\"_ _d\"></span>sen, j<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>achdem,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ora<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f si<span class=\"_ _a\"></span>e sich bezie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en:<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>au<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>om R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herer <span class=\"_ _a\"></span>zur\u00fcckerstat<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge o<span class=\"_ _d\"></span>der<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>au<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>Be<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e, die auf g<span class=\"_ _a\"></span>ezahlten Pr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>mi<span class=\"_ _d\"></span>en allo<span class=\"_ _a\"></span>kiert werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs240a\">Gesond<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sz<span class=\"_ _d\"></span>uweise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sin<span class=\"_ _a\"></span>d:  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs240b\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>R\u00fcc<span class=\"_ _a\"></span>kv<span class=\"_ _a\"></span>e<span class=\"_ _d\"></span>rs<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>cher<span class=\"_ _2\"></span>un<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>za<span class=\"_ _a\"></span>hl<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>ss<span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>\u00f6m<span class=\"_ _a\"></span>e,<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>e d<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>h S<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>\u00e4d<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n a<span class=\"_ _a\"></span>us <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n z<span class=\"_ _2\"></span>ugr<span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span> l<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>eg<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> V<span class=\"_ _4\"></span>ert<span class=\"_ _a\"></span>r\u00e4<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>ngt<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nd;<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>al<span class=\"_ _a\"></span>s </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs240c\">T<span class=\"_ _5b\"></span>ei<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r S<span class=\"_ _a\"></span>ch\u00e4<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>ha<span class=\"_ _2\"></span>nde<span class=\"_ _a\"></span>lt<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>der<span class=\"_ _2\"></span>en<span class=\"_ _a\"></span> R<span class=\"_ _a\"></span>\u00fcck<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>rs<span class=\"_ _a\"></span>tat<span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> i<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>Ra<span class=\"_ _a\"></span>hm<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>hal<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>R\u00fc<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rs<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>sv<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>tra<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>rw<span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>t <span class=\"_ _d\"></span>wi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs240d\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>R<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>r\u00f6me, die <span class=\"_ _a\"></span>nicht du<span class=\"_ _a\"></span>rch Sch<span class=\"_ _a\"></span>\u00e4den aus den <span class=\"_ _a\"></span>zugrunde l<span class=\"_ _a\"></span>iegenden V<span class=\"_ _2\"></span>ertr\u00e4g<span class=\"_ _d\"></span>en bedi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gt sin<span class=\"_ _a\"></span>d </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs240e\">(beispiels<span class=\"_ _a\"></span>weise einige A<span class=\"_ _a\"></span>rten vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Abt<span class=\"_ _d\"></span>ret<span class=\"_ _a\"></span>ungspro<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>onen); s<span class=\"_ _d\"></span>ie <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den als Min<span class=\"_ _a\"></span>derung der <span class=\"_ _a\"></span>an den R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs240f\">zahlend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n P<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> be<span class=\"_ _a\"></span>handelt.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2410\">Betr\u00e4ge <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ustr\u00fcckerst<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Bezug <span class=\"_ _1\"></span>auf <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>R\u00fcckversic<span class=\"_ _a\"></span>herung <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>Dir<span class=\"_ _a\"></span>ektversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e; <span class=\"_ _3\"></span>sie </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2411\">werde<span class=\"_ _a\"></span>n e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nbezogen <span class=\"_ _d\"></span>als B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tr\u00e4ge <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>om <span class=\"_ _a\"></span>R\u00fcckversi<span class=\"_ _a\"></span>cherer<span class=\"_ _4\"></span>, dere<span class=\"_ _a\"></span>n Eingang <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _a\"></span>wird.<span class=\"_ _a\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "25.3.<span class=\"ff5b\"> </span>(R\u00fcck-<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _d\"></span>svertr\u00e4ge Klassifizi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge sind definie<span class=\"_ _d\"></span>rt als V<span class=\"_ _a\"></span>ertr\u00e4ge, nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> dene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> Partei (de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>ersicher<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>r) ein signifika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tes V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herung<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>risiko <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>einer <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>nder<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>Part<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>nehmer:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nen) <span class=\"_ _e\"></span>\u00fcbernimmt, <span class=\"_ _f\"> </span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dem<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>sie <span class=\"_ _e\"></span>verei<span class=\"_ _a\"></span>nb<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>rt, <span class=\"_ _e\"></span>den <span class=\"_ _f\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span>nehmer:in<span class=\"_ _a\"></span>nen <span class=\"_ _a\"></span>ei<span class=\"_ _d\"></span>ne <span class=\"_ _2\"></span>Entsch\u00e4dig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>leiste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wenn <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>sp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>zifizier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ungewisses<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>k\u00fcnftig<span class=\"_ _d\"></span>es <span class=\"_ _2\"></span>Ereig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _2\"></span>(das <span class=\"_ _2\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ert<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>Ereig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>s) die  V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hmer:i<span class=\"_ _a\"></span>nnen  nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>teil<span class=\"_ _a\"></span>ig  betriff<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.  D<span class=\"_ _d\"></span>as  Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _d\"></span>zrisiko  e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t  dem <span class=\"_ _12\"> </span>Risiko <span class=\"_ _12\"> </span>einer  m\u00f6gl<span class=\"_ _d\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en  k<span class=\"_ _a\"></span>\u00fcnftigen \u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>eines <span class=\"_ _3\"></span>bestim<span class=\"_ _d\"></span>mt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>Zinss<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tzes, <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ertpapie<span class=\"_ _d\"></span>rkurses,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Preis- <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>Zinsin<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ex<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s, <span class=\"_ _3\"></span>Bonit\u00e4<span class=\"_ _a\"></span>tsratings <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>iti<span class=\"_ _a\"></span>ndexes<span class=\"_ _a\"></span>.<span class=\"_ _1\"></span> Hierbei <span class=\"_ _f\"> </span>ist <span class=\"_ _f\"> </span>zu <span class=\"_ _11\"> </span>beac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten,<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>dass <span class=\"_ _f\"> </span>im <span class=\"_ _f\"> </span>Fall <span class=\"_ _11\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>nichtfina<span class=\"_ _d\"></span>nzielle<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ariable<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>diese <span class=\"_ _f\"> </span>nicht <span class=\"_ _f\"> </span>spezifi<span class=\"_ _a\"></span>sch <span class=\"_ _11\"> </span>f\u00fcr <span class=\"_ _f\"> </span>eine <span class=\"_ _f\"></span>V<span class=\"_ _a\"></span>ertragspa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tei<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ist. V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge i<span class=\"_ _a\"></span>m Si<span class=\"_ _a\"></span>nne <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 17 <span class=\"_ _2\"></span>\u00fcbertrage<span class=\"_ _a\"></span>n in <span class=\"_ _a\"></span>vielen <span class=\"_ _a\"></span>F\u00e4llen, i<span class=\"_ _a\"></span>nsbesond<span class=\"_ _a\"></span>ere <span class=\"_ _a\"></span>im <span class=\"_ _d\"></span>Ber<span class=\"_ _d\"></span>eich <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Lebens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rung, auch ein <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _a\"></span>nzrisiko.  Manche <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _2\"></span>habe<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>rech<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>lich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>rm <span class=\"_ _a\"></span>eines <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gs, <span class=\"_ _2\"></span>aber <span class=\"_ _2\"></span>\u00fcb<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtrag<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>kein <span class=\"_ _a\"></span>signifi<span class=\"_ _a\"></span>kantes <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungs-<span class=\"_ _3ca\"> </span>risiko. <span class=\"_ _4\"></span>Diese <span class=\"_ _2\"></span>Finanzversi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gspol<span class=\"_ _a\"></span>izzen <span class=\"_ _2\"></span>beste<span class=\"_ _d\"></span>hen <span class=\"_ _2\"></span>lediglic<span class=\"_ _a\"></span>h <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>unterg<span class=\"_ _d\"></span>eord<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>etem <span class=\"_ _4\"></span>Ausma<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>im <span class=\"_ _2\"></span>Ber<span class=\"_ _d\"></span>eich <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Perso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rung. <span class=\"_ _11\"> </span>Diese <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _f\"> </span>werde<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>als <span class=\"_ _11\"> </span>finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>rbindlichkei<span class=\"_ _a\"></span>ten <span class=\"_ _11\"> </span>klassi<span class=\"_ _a\"></span>fiziert <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>sin<span class=\"_ _a\"></span>d <span class=\"_ _11\"> </span>als <span class=\"_ _11\"> </span>\u201eKapit<span class=\"_ _a\"></span>alanlage<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _d\"></span>r\u00e4ge\u201c <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fi<span class=\"_ _d\"></span>niert. Kapitalanl<span class=\"_ _a\"></span>agevertr\u00e4ge<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>falle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>grunds<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>zlich <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>A<span class=\"_ _d\"></span>nwendungsb<span class=\"_ _a\"></span>erei<span class=\"_ _d\"></span>ch <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>IFRS 17.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Sind <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lag<span class=\"_ _a\"></span>evertr\u00e4<span class=\"_ _a\"></span>ge jedoc<span class=\"_ _d\"></span>h <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>ermess<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>abh\u00e4ngige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u00dcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssbe<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>gung <span class=\"_ _a\"></span>ausges<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>ttet, <span class=\"_ _2\"></span>fall<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>sie <span class=\"_ _2\"></span>dennoc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>den <span class=\"_ _a\"></span>A<span class=\"_ _d\"></span>nwendungsb<span class=\"_ _a\"></span>erei<span class=\"_ _d\"></span>ch von IFRS 17<span class=\"_ _a\"></span>. Der <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>ro<span class=\"_ _a\"></span>\u00dfteil <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Lebens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>cherungs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>VIG <span class=\"_ _e\"></span>erf\u00fc<span class=\"_ _a\"></span>llt <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>Kriteri<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>ew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>anhand <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ariable <span class=\"_ _3\"></span>Fee Approa<span class=\"_ _a\"></span>ch. Dab<span class=\"_ _d\"></span>ei han<span class=\"_ _d\"></span>delt es sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge, bei d<span class=\"_ _a\"></span>enen zu <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>die V<span class=\"_ _a\"></span>ertrags<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>unge<span class=\"_ _d\"></span>n festleg<span class=\"_ _a\"></span>en, dass di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsnehme<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:in<span class=\"_ _d\"></span>nen mit <span class=\"_ _a\"></span>einem A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>teil a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ind<span class=\"_ _a\"></span>eutig<span class=\"_ _3ca\"> </span>bestimmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Pool<span class=\"_ _a\"></span> zugr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde liege<span class=\"_ _a\"></span>nder R<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fere<span class=\"_ _a\"></span>nzwerte <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>etei<span class=\"_ _d\"></span>lig<span class=\"_ _d\"></span>t sind;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>u er<span class=\"_ _a\"></span>warten ist, dass<span class=\"_ _a\"></span> den V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsnehme<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Betrag zu <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ist, d<span class=\"_ _a\"></span>er einem <span class=\"_ _d\"></span>wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en T<span class=\"_ _5b\"></span>eil der Er<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _3ca\"> </span>aus dem b<span class=\"_ _a\"></span>eizulegend<span class=\"_ _a\"></span>en Zeitwert <span class=\"_ _a\"></span>der zugrund<span class=\"_ _a\"></span>e liegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Re<span class=\"_ _a\"></span>ferenzwert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tspric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>; <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>u er<span class=\"_ _a\"></span>warten ist, dass<span class=\"_ _a\"></span> ein wes<span class=\"_ _a\"></span>entlicher T<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span> etwaige<span class=\"_ _a\"></span>r \u00c4nder<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n der <span class=\"_ _a\"></span>an die V<span class=\"_ _2\"></span>ersicheru<span class=\"_ _d\"></span>ngsne<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nen z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _3ca\"> </span>Betr\u00e4ge e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>preche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r \u00c4<span class=\"_ _d\"></span>nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s bei<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>enden Zei<span class=\"_ _a\"></span>twerts der <span class=\"_ _a\"></span>zugrunde l<span class=\"_ _d\"></span>iege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>efer<span class=\"_ _a\"></span>enzwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e sc<span class=\"_ _a\"></span>hwanken<span class=\"_ _3ca\"> </span>wird.<span class=\"_ _3ca\"> </span>Dies bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>if<span class=\"_ _a\"></span>ft in <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rster<span class=\"_ _a\"></span> Linie di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> \u00f6st<span class=\"_ _a\"></span>erreic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>und de<span class=\"_ _d\"></span>utsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Pol<span class=\"_ _a\"></span>izzen de<span class=\"_ _a\"></span>r VIG in<span class=\"_ _a\"></span> der Bil<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nz<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>btei<span class=\"_ _a\"></span>lu<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span>Lebensv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _d\"></span>herung<span class=\"_ _d\"></span>. Im <span class=\"_ _a\"></span>Lebensve<span class=\"_ _d\"></span>rsic<span class=\"_ _d\"></span>herungsg<span class=\"_ _a\"></span>esch\u00e4ft <span class=\"_ _a\"></span>fast <span class=\"_ _a\"></span>aller <span class=\"_ _a\"></span>ander<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>L\u00e4nder <span class=\"_ _a\"></span>liegt di<span class=\"_ _a\"></span>e \u00dc<span class=\"_ _a\"></span>berschussb<span class=\"_ _a\"></span>eteiligung <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:in<span class=\"_ _a\"></span>nen im <span class=\"_ _1\"></span>alleinigen <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>messe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>des <span class=\"_ _3\"></span>jeweil<span class=\"_ _a\"></span>igen <span class=\"_ _3\"></span>Un<span class=\"_ _d\"></span>ternehmens. <span class=\"_ _1\"></span>Die <span class=\"_ _1\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>diese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Pr<span class=\"_ _a\"></span>odukte <span class=\"_ _1\"></span>erfolgt <span class=\"_ _1\"></span>unter <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>undel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>des allgemein<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtungsm<span class=\"_ _a\"></span>odells<span class=\"_ _a\"></span> (<span class=\"_ _1\"></span>Gener<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l M<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>as<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ement Mo<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>el \u2013 GMM<span class=\"_ _a\"></span>). In <span class=\"_ _1\"></span>der Er<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>im B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>eich <span class=\"_ _1\"></span>Schad<span class=\"_ _a\"></span>en- <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Unfa<span class=\"_ _a\"></span>llver<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng zur <span class=\"_ _1\"></span>Bewe<span class=\"_ _d\"></span>rtung von Ve<span class=\"_ _a\"></span>rsicherungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> mit kurzer <span class=\"_ _d\"></span>Lauf<span class=\"_ _d\"></span>zeit de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Pr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>allo<span class=\"_ _d\"></span>katio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sansa<span class=\"_ _a\"></span>tz (Pr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mium <span class=\"_ _a\"></span>Allocation A<span class=\"_ _a\"></span>ppro<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>h \u2013 P<span class=\"_ _2\"></span>AA) a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ewendet u<span class=\"_ _d\"></span>nd die<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _d\"></span>bevor<span class=\"_ _d\"></span>zugt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Bewert<span class=\"_ _a\"></span>ungsansatz. <span class=\"_ _b\"> </span>Dies <span class=\"_ _b\"> </span>i<span class=\"_ _a\"></span>st <span class=\"_ _c\"> </span>a<span class=\"_ _d\"></span>uch <span class=\"_ _b\"> </span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>Fall<span class=\"_ _d\"></span> <span class=\"_ _b\"> </span>f\u00fcr <span class=\"_ _b\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsv<span class=\"_ _d\"></span>ertr\u00e4ge <span class=\"_ _b\"> </span>mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>la<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ger <span class=\"_ _b\"> </span>La<span class=\"_ _a\"></span>ufzeit <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>der <span class=\"_ _b\"> </span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aden<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>und Unfallve<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung, <span class=\"_ _f\"> </span>sofern <span class=\"_ _11\"> </span>sich <span class=\"_ _11\"> </span>die <span class=\"_ _f\"></span>Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _f\"> </span>unter <span class=\"_ _11\"> </span>Anw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ndu<span class=\"_ _d\"></span>ng <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>P<span class=\"_ _2\"></span>AA <span class=\"_ _f\"></span>nicht <span class=\"_ _11\"> </span>wese<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _d\"></span>r <span class=\"_ _11\"> </span>Bewert<span class=\"_ _d\"></span>ung <span class=\"_ _f\"> </span>unter Anwend<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des <span class=\"_ _d\"></span>GMM untersc<span class=\"_ _a\"></span>heidet. In der Erst<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>komm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> bei V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cherungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>mit lange<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Lauf<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ohne direkt<span class=\"_ _a\"></span>e <span class=\"_ _16\"> </span>\u00dcbersch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssbe<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gung <span class=\"_ _16\"> </span>grunds\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>das <span class=\"_ _c\"> </span>G<span class=\"_ _1\"></span>MM<span class=\"_ _a\"></span> <span class=\"_ _16\"> </span>zur <span class=\"_ _16\"> </span>Anwe<span class=\"_ _d\"></span>ndung. <span class=\"_ _16\"> </span>W<span class=\"_ _a\"></span>eder <span class=\"_ _16\"> </span>geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _c\"> </span>n<span class=\"_ _1\"></span>och <span class=\"_ _c\"> </span>au<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>egebene<span class=\"_ _a\"></span> R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge <span class=\"_ _2\"></span>k\u00f6nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _2\"></span>dir<span class=\"_ _a\"></span>ekte <span class=\"_ _a\"></span>\u00dcbersc<span class=\"_ _a\"></span>hussbeteili<span class=\"_ _d\"></span>gungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _2\"></span>klassif<span class=\"_ _a\"></span>izier<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en, <span class=\"_ _a\"></span>wesh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lb <span class=\"_ _2\"></span>diese <span class=\"_ _2\"></span>nicht <span class=\"_ _2\"></span>mit dem <span class=\"_ _3\"></span>VF<span class=\"_ _2\"></span>A <span class=\"_ _3\"></span>bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>k\u00f6<span class=\"_ _a\"></span>nnen. <span class=\"_ _3\"></span>Dahe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>entwer<span class=\"_ _a\"></span>der <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AA <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>M bewertet.<span class=\"_ _a\"></span> Bilanzielle<span class=\"_ _a\"></span> Behandlung<span class=\"_ _a\"></span> ABTRENNUN<span class=\"_ _a\"></span>G VON<span class=\"_ _a\"></span> KOMPON<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>NTEN<span class=\"_ _a\"></span> Bevor <span class=\"_ _f\"> </span>die <span class=\"_ _e\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _f\"> </span>einen <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs- <span class=\"_ _f\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _e\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _d\"></span>svertrag <span class=\"_ _e\"></span>unter <span class=\"_ _f\"> </span>Zugr<span class=\"_ _a\"></span>und<span class=\"_ _1\"></span>eleg<span class=\"_ _a\"></span>ung <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>in <span class=\"_ _f\"></span>IFRS 17 <span class=\"_ _e\"></span>enthalte<span class=\"_ _a\"></span>nen Leitlinien<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>bilanzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>analysi<span class=\"_ _d\"></span>ert sie, ob der V<span class=\"_ _2\"></span>ertrag Kompo<span class=\"_ _a\"></span>nenten bein<span class=\"_ _d\"></span>haltet, die ab<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>utre<span class=\"_ _a\"></span>nnen, d. <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>., unter An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung eines ander<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>I<span class=\"_ _a\"></span>FRS <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>IFRS 17<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>bil<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nzier<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(<span class=\"_ _d\"></span>eigenst\u00e4<span class=\"_ _a\"></span>ndig <span class=\"_ _3\"></span>abgr<span class=\"_ _a\"></span>enzbar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Nic<span class=\"_ _a\"></span>htversicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskom<span class=\"_ _a\"></span>ponente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>). <span class=\"_ _3\"></span>N<span class=\"_ _a\"></span>achdem etwaige <span class=\"_ _18\"> </span>eig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dig <span class=\"_ _18\"> </span>abg<span class=\"_ _a\"></span>renzbar<span class=\"_ _a\"></span>e <span class=\"_ _15\"> </span>Nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsko<span class=\"_ _a\"></span>mponenten <span class=\"_ _18\"> </span>abgetr<span class=\"_ _a\"></span>ennt <span class=\"_ _18\"> </span>wur<span class=\"_ _a\"></span>den, <span class=\"_ _18\"> </span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _18\"> </span>IFRS 17 <span class=\"_ _18\"> </span>auf <span class=\"_ _18\"> </span>al<span class=\"_ _d\"></span>le verbleib<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kompo<span class=\"_ _a\"></span>nente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gs a<span class=\"_ _a\"></span>ngewendet. <span class=\"_ _a\"></span> Investme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>kompo<span class=\"_ _a\"></span>nente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sind <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>Betr\u00e4ge <span class=\"_ _1\"></span>defini<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsvertrag auf <span class=\"_ _3\"></span>jed<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Fall <span class=\"_ _1\"></span>an <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>ie V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>nehmer:inn<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zur\u00fcckz<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hlen <span class=\"_ _a\"></span>muss, <span class=\"_ _a\"></span>unabh\u00e4ngi<span class=\"_ _a\"></span>g davo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>ob ein <span class=\"_ _a\"></span>versicher<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eignis <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ngetret<span class=\"_ _d\"></span>en ist <span class=\"_ _a\"></span>oder <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t. Investme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>kompo<span class=\"_ _a\"></span>nente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(z. <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>R\u00fcckkaufoptio<span class=\"_ _a\"></span>nen <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>nsversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n), <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>eine <span class=\"_ _a\"></span>star<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ko<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>elation <span class=\"_ _2\"></span>zu <span class=\"_ _a\"></span>den <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>der<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Bestan<span class=\"_ _d\"></span>dteil <span class=\"_ _3\"></span>sie <span class=\"_ _3\"></span>sind, <span class=\"_ _e\"></span>aufw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>isen,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>gelten<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>ht <span class=\"_ _e\"></span>eigenst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dig <span class=\"_ _3\"></span>abgr<span class=\"_ _a\"></span>enzbar <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t getre<span class=\"_ _a\"></span>nnt<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bil<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _3\"></span>Ein- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Aus<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>Invest<span class=\"_ _a\"></span>mentkompo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>wer<span class=\"_ _d\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>jedoch <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span>technisc<span class=\"_ _a\"></span>hen <span class=\"_ _a\"></span>Ertr\u00e4ge <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>einb<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>og<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>M<span class=\"_ _a\"></span>anche <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge <span class=\"_ _2\"></span>sehen <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>R\u00fcck<span class=\"_ _a\"></span>zahlung <span class=\"_ _a\"></span>ei<span class=\"_ _d\"></span>nes <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>tra<span class=\"_ _a\"></span>gs<span class=\"_ _1\"></span> vor<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>jedo<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nur <span class=\"_ _a\"></span>unter <span class=\"_ _2\"></span>bestimmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ums<span class=\"_ _d\"></span>t\u00e4n<span class=\"_ _d\"></span>den <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>nicht <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>folg<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>des <span class=\"_ _2\"></span>Eint<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>etens <span class=\"_ _2\"></span>eines <span class=\"_ _a\"></span>versic<span class=\"_ _a\"></span>herten <span class=\"_ _a\"></span>Er<span class=\"_ _a\"></span>eignisses. <span class=\"_ _a\"></span>Dies<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Betr\u00e4<span class=\"_ _d\"></span>ge stellen <span class=\"_ _a\"></span>Pr\u00e4mi<span class=\"_ _d\"></span>enr\u00fcck<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rstat<span class=\"_ _a\"></span>tungen <span class=\"_ _a\"></span>dar <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>verringern <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungste<span class=\"_ _a\"></span>chnischen<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Ertr\u00e4ge <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>Aufwend<span class=\"_ _a\"></span>ungen. D<span class=\"_ _a\"></span>ie <span class=\"_ _a\"></span>Gruppe weist P<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4mie<span class=\"_ _a\"></span>nr\u00fcckerstatt<span class=\"_ _a\"></span>ungen als Ab<span class=\"_ _a\"></span>z\u00fcge vo<span class=\"_ _d\"></span>n den ve<span class=\"_ _a\"></span>reinnahm<span class=\"_ _a\"></span>ten Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> aus.<span class=\"_ _a\"></span> Einige <span class=\"_ _2\"></span>gehalt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>R\u00fcck<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>beinh<span class=\"_ _d\"></span>alten <span class=\"_ _2\"></span>besti<span class=\"_ _a\"></span>mmte <span class=\"_ _a\"></span>Pr<span class=\"_ _d\"></span>ovisio<span class=\"_ _d\"></span>nsver<span class=\"_ _a\"></span>einbar<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>Je <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>P<span class=\"_ _a\"></span>rovision<span class=\"_ _a\"></span>en: \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>abzuziehen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _d\"></span>verei<span class=\"_ _a\"></span>nnahmten P<span class=\"_ _a\"></span>r\u00e4mien, <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>einzubezie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en in <span class=\"_ _a\"></span>die V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsf\u00e4ll<span class=\"_ _a\"></span>e oder  \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>als Investme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tkompo<span class=\"_ _a\"></span>nente <span class=\"_ _a\"></span>zu behandeln.<span class=\"_ _a\"></span> AGGRE<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>A<span class=\"_ _2\"></span>TIONSNIVEA<span class=\"_ _d\"></span>U Nach <span class=\"_ _11\"> </span>de<span class=\"_ _d\"></span>r <span class=\"_ _11\"> </span>Identi<span class=\"_ _a\"></span>fizierung, <span class=\"_ _f\"> </span>welche <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>tr\u00e4ge <span class=\"_ _11\"> </span>in <span class=\"_ _f\"> </span>den<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>nwendungsbe<span class=\"_ _a\"></span>reich <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>I<span class=\"_ _d\"></span>FRS 17 <span class=\"_ _f\"> </span>fallen, <span class=\"_ _f\"> </span>unter <span class=\"_ _11\"> </span>Ber<span class=\"_ _a\"></span>\u00fcck-<span class=\"_ _3ca\"> </span>sichtig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fekte <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>us <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>ung vo<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Versi<span class=\"_ _a\"></span>cherungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtr\u00e4g<span class=\"_ _d\"></span>en, d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Abtr<span class=\"_ _a\"></span>ennung <span class=\"_ _a\"></span>eigenst\u00e4n<span class=\"_ _a\"></span>dig abgr<span class=\"_ _a\"></span>enzbar<span class=\"_ _a\"></span>er Nichtversi<span class=\"_ _a\"></span>cherungsko<span class=\"_ _a\"></span>mponenten <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Abtre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>mehre<span class=\"_ _a\"></span>rer <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e, <span class=\"_ _10\"> </span>die <span class=\"_ _10\"> </span>Besta<span class=\"_ _d\"></span>ndteil <span class=\"_ _11\"> </span>einer <span class=\"_ _11\"> </span>einzig<span class=\"_ _d\"></span>en, rec<span class=\"_ _d\"></span>htlich <span class=\"_ _3\"></span>eig<span class=\"_ _a\"></span>enst\u00e4ndig<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>Pol<span class=\"_ _a\"></span>izze <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d,<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>erfo<span class=\"_ _a\"></span>rdert <span class=\"_ _1\"></span>IFRS 17 <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>des<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Aggreg<span class=\"_ _a\"></span>ationsni<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>eaus <span class=\"_ _1\"></span>zur <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nwendung <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> Standar<span class=\"_ _a\"></span>d enth<span class=\"_ _d\"></span>altenen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chriften. <span class=\"_ _a\"></span> Das <span class=\"_ _1\"></span>Aggr<span class=\"_ _a\"></span>egatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sni<span class=\"_ _d\"></span>veau wird <span class=\"_ _1\"></span>fes<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>geleg<span class=\"_ _a\"></span>t, <span class=\"_ _3\"></span>i<span class=\"_ _d\"></span>ndem<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>das<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h\u00e4ft <span class=\"_ _1\"></span>zu<span class=\"_ _d\"></span>n\u00e4chst <span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>hriftl<span class=\"_ _d\"></span>ich <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>Portfo<span class=\"_ _d\"></span>lio<span class=\"_ _d\"></span>s <span class=\"_ _1\"></span>unterteil<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>wird.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Po<span class=\"_ _d\"></span>rtfolio umfasst <span class=\"_ _2\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>Gruppe <span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>mit <span class=\"_ _2\"></span>\u00e4hnlichen <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ken, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>gemeins<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>geste<span class=\"_ _a\"></span>uer<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. <span class=\"_ _2\"></span>Unter <span class=\"_ _2\"></span>Zug<span class=\"_ _d\"></span>runde-<span class=\"_ _3ca\"> </span>legung i<span class=\"_ _d\"></span>hr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r bei <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertragsbegi<span class=\"_ _a\"></span>nn erwar<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eten <span class=\"_ _a\"></span>Profitabil<span class=\"_ _a\"></span>it\u00e4t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den di<span class=\"_ _d\"></span>e Portf<span class=\"_ _a\"></span>olios anschli<span class=\"_ _a\"></span>e\u00dfend in dr<span class=\"_ _d\"></span>ei K<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>egorien <span class=\"_ _a\"></span>unterteilt: <span class=\"_ _d\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>belastende <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge, <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge, bei d<span class=\"_ _a\"></span>enen kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e signif<span class=\"_ _d\"></span>ika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te W<span class=\"_ _2\"></span>ahrscheinli<span class=\"_ _a\"></span>chkeit ge<span class=\"_ _a\"></span>geben ist, d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ss di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>las<span class=\"_ _a\"></span>tend wer<span class=\"_ _a\"></span>den, und <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>v<span class=\"_ _1\"></span>erbleib<span class=\"_ _a\"></span>ende V<span class=\"_ _2\"></span>ertr\u00e4ge. Im Hinblick auf <span class=\"_ _1\"></span>das G<span class=\"_ _1\"></span>MM u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d den <span class=\"_ _1\"></span>P<span class=\"_ _2\"></span>AA gibt <span class=\"_ _1\"></span>IFRS 17<span class=\"_ _d\"></span> zudem<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> beachte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, dass <span class=\"_ _1\"></span>f\u00fcr Zwecke der Aggr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gatio<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>eine Gruppe von <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>keine <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _1\"></span>enthalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f, <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>mi<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>me<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _1\"></span>einem <span class=\"_ _3\"></span>J<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>hr <span class=\"_ _3\"></span>Abst<span class=\"_ _a\"></span>and <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>onei<span class=\"_ _a\"></span>nander <span class=\"_ _3\"></span>a<span class=\"_ _d\"></span>usgest<span class=\"_ _a\"></span>ellt wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>\u00fcr ih<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> unter A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>wen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ung d<span class=\"_ _a\"></span>es VF<span class=\"_ _a\"></span>A bewert<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4ft m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>cht di<span class=\"_ _a\"></span>e VIG Gebrauc<span class=\"_ _a\"></span>h v<span class=\"_ _1\"></span>om W<span class=\"_ _2\"></span>ahlrec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g der <span class=\"_ _2\"></span>Au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>nah<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>eregelu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>von <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>ild<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>Zei<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hn<span class=\"_ _d\"></span>ungsjah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(Jahr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sko<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en),<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Europ<span class=\"_ _a\"></span>\u00e4ische<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ion<span class=\"_ _d\"></span> anwend<span class=\"_ _d\"></span>bar <span class=\"_ _3\"></span>is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>D<span class=\"_ _d\"></span>ieses <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ahlre<span class=\"_ _a\"></span>cht <span class=\"_ _3\"></span>r\u00e4um<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>M\u00f6<span class=\"_ _d\"></span>gli<span class=\"_ _d\"></span>chkeit <span class=\"_ _3\"></span>ein<span class=\"_ _a\"></span>, <span class=\"_ _3\"></span>gen<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>tions\u00fcbergr<span class=\"_ _a\"></span>eifende <span class=\"_ _3\"></span>m<span class=\"_ _a\"></span>utualisierte <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>flo<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-ang<span class=\"_ _a\"></span>e-<span class=\"_ _3ca\"> </span>passte V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _a\"></span>orsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rift zur B<span class=\"_ _1\"></span>ild<span class=\"_ _a\"></span>ung von Jahres<span class=\"_ _a\"></span>koh<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en auszune<span class=\"_ _d\"></span>hmen. Damit soll zum Zeitpunkt der <span class=\"_ _a\"></span>Erfass<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>vertraglic<span class=\"_ _a\"></span>hen S<span class=\"_ _a\"></span>ervicema<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>ange<span class=\"_ _a\"></span>messenes <span class=\"_ _a\"></span>Kos<span class=\"_ _a\"></span>ten-Nutzen<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erh\u00e4ltnis <span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6gl<span class=\"_ _a\"></span>icht <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>Diese <span class=\"_ _2\"></span>Aus-<span class=\"_ _3ca\"> </span>nahmer<span class=\"_ _a\"></span>egelung <span class=\"_ _12\"> </span>b<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>rif<span class=\"_ _a\"></span>ft  i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _12\"> </span>Linie <span class=\"_ _10\"> </span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>her<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>sv<span class=\"_ _1\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>  m<span class=\"_ _a\"></span>it  la<span class=\"_ _a\"></span>nger  L<span class=\"_ _a\"></span>aufzeit <span class=\"_ _12\"> </span>und <span class=\"_ _10\"> </span>Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>beteili<span class=\"_ _a\"></span>gung  s<span class=\"_ _a\"></span>owie Kranke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>ungsvertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> mit l<span class=\"_ _a\"></span>anger <span class=\"_ _d\"></span>Laufzeit.<span class=\"_ _a\"></span> Sobald <span class=\"_ _e\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gruppen <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>f<span class=\"_ _d\"></span>estgeleg<span class=\"_ _a\"></span>t <span class=\"_ _f\"> </span>sind, <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>sie <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>Bilanzierungsei<span class=\"_ _a\"></span>nheiten,<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>auf <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>die konsolidi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>untern<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>hmen<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>die <span class=\"_ _3\"></span>Vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hrifte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>von <span class=\"_ _f\"> </span>IFRS <span class=\"_ _d\"></span>17 <span class=\"_ _e\"></span>anwend<span class=\"_ _d\"></span>en. <span class=\"_ _f\"></span>D. <span class=\"_ _a\"></span>h., <span class=\"_ _f\"></span>auf <span class=\"_ _e\"></span>dieser <span class=\"_ _e\"></span>detailli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rten <span class=\"_ _e\"></span>Ebene m\u00fcssen <span class=\"_ _f\"></span>IFRS 17<span class=\"_ _d\"></span>-M<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ssgr<span class=\"_ _a\"></span>\u00f6\u00dfen <span class=\"_ _f\"></span>wie <span class=\"_ _e\"></span>Er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llungs<span class=\"_ _a\"></span>werte, <span class=\"_ _f\"> </span>vertragl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>Ser<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>icem<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>(Contractu<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _e\"></span>Service <span class=\"_ _f\"> </span>Margi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u2013 <span class=\"_ _f\"> </span>CSM) <span class=\"_ _f\"> </span>und V<span class=\"_ _a\"></span>erlustko<span class=\"_ _d\"></span>mpo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>verf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r <span class=\"_ _10\"> </span>s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in.<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Die <span class=\"_ _11\"> </span>VIG <span class=\"_ _f\"> </span>h<span class=\"_ _1\"></span>at <span class=\"_ _11\"> </span>Portfo<span class=\"_ _a\"></span>lios <span class=\"_ _11\"> </span>von <span class=\"_ _11\"> </span>ausgestell<span class=\"_ _a\"></span>ten <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungs- <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>R\u00fcckversic<span class=\"_ _a\"></span>herungs-<span class=\"_ _3ca\"> </span>vertr\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>Grundlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>ange<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>andt<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>Solve<span class=\"_ _d\"></span>ncy II-Str<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>kt<span class=\"_ _a\"></span>ur<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Lebens-, <span class=\"_ _2\"></span>Kra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>en- <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>Unfallv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rung festg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>legt, <span class=\"_ _a\"></span>da die Pr<span class=\"_ _a\"></span>odukte \u00e4<span class=\"_ _a\"></span>hnliche<span class=\"_ _d\"></span>n Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ausg<span class=\"_ _a\"></span>esetzt sind u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mei<span class=\"_ _a\"></span>nsam geste<span class=\"_ _a\"></span>uert<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n.  Bei <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Bestimm<span class=\"_ _a\"></span>ung <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _2\"></span>Gruppe<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>von <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>h<span class=\"_ _1\"></span>at <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _2\"></span>besc<span class=\"_ _d\"></span>hlosse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>dieje<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>igen <span class=\"_ _4\"></span>Ve<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>r\u00e4ge, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>versc<span class=\"_ _a\"></span>hiedene <span class=\"_ _2\"></span>Grupp<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> fallen w\u00fcrden, nur weil Ge<span class=\"_ _1\"></span>set<span class=\"_ _d\"></span>ze <span class=\"_ _1\"></span>oder V<span class=\"_ _a\"></span>orsch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ifte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>tats\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>liche F\u00e4higk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it der<span class=\"_ _1\"></span> VIG <span class=\"_ _1\"></span>spezif<span class=\"_ _a\"></span>isch <span class=\"_ _1\"></span>einsc<span class=\"_ _a\"></span>hr\u00e4nken, <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en unter<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>schiedli<span class=\"_ _a\"></span>chen Pr<span class=\"_ _a\"></span>eis oder <span class=\"_ _a\"></span>ein un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedli<span class=\"_ _a\"></span>ches Lei<span class=\"_ _d\"></span>stungs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>au f<span class=\"_ _a\"></span>\u00fcr V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsne<span class=\"_ _a\"></span>hmer:innen <span class=\"_ _a\"></span>mit <span class=\"_ _d\"></span>untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> Eigen-<span class=\"_ _3ca\"> </span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fest<span class=\"_ _a\"></span>zulegen, ders<span class=\"_ _a\"></span>elben Grupp<span class=\"_ _a\"></span>e zuzuord<span class=\"_ _a\"></span>nen.  Zu <span class=\"_ _a\"></span>de<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen, <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Fair<span class=\"_ _a\"></span>-V<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e-Ans<span class=\"_ _a\"></span>atz <span class=\"_ _2\"></span>zum <span class=\"_ _a\"></span>\u00dcberga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>itp<span class=\"_ _a\"></span>unkt<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ange<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>wurde,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>z\u00e4hlen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge, die <span class=\"_ _a\"></span>mit <span class=\"_ _2\"></span>mehr <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>einem <span class=\"_ _a\"></span>Jah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Abst<span class=\"_ _a\"></span>and <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>eina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der <span class=\"_ _2\"></span>ausgest<span class=\"_ _a\"></span>ellt <span class=\"_ _a\"></span>wurd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Es <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>um<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>\u00dcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gangs<span class=\"_ _a\"></span>zeitpun<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span> verwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz in <span class=\"_ _a\"></span>Kapitel \u00dcbe<span class=\"_ _a\"></span>rgangsvors<span class=\"_ _a\"></span>chriften ab <span class=\"_ _d\"></span>Sei<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> 49 v<span class=\"_ _a\"></span>erwiesen. In <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>meisten <span class=\"_ _4\"></span>F<span class=\"_ _1\"></span>\u00e4lle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Prof<span class=\"_ _a\"></span>itabili<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>\u00e4t <span class=\"_ _2\"></span>von <span class=\"_ _2\"></span>Gruppen <span class=\"_ _2\"></span>von <span class=\"_ _4\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen <span class=\"_ _4\"></span>unter <span class=\"_ _2\"></span>Zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>ung <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungsm<span class=\"_ _a\"></span>athematis<span class=\"_ _d\"></span>cher Cashflow<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>Mod<span class=\"_ _a\"></span>elle u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Prof<span class=\"_ _a\"></span>itabili<span class=\"_ _a\"></span>t\u00e4<span class=\"_ _1\"></span>tsken<span class=\"_ _a\"></span>nzahlen, <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>das Bestands- und <span class=\"_ _1\"></span>Neuges<span class=\"_ _a\"></span>ch\u00e4ft <span class=\"_ _1\"></span>ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>beurteilt. Bei <span class=\"_ _1\"></span>unter<span class=\"_ _a\"></span> Anwend<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des <span class=\"_ _d\"></span>P<span class=\"_ _2\"></span>AA <span class=\"_ _a\"></span>bewertete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>herungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>en wi<span class=\"_ _a\"></span>rd davo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ausgeg<span class=\"_ _a\"></span>angen, d<span class=\"_ _a\"></span>ass keine <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge im<span class=\"_ _a\"></span> Portfolio bei<span class=\"_ _a\"></span>m erstmali<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ans<span class=\"_ _a\"></span>atz <span class=\"_ _3\"></span>bel<span class=\"_ _a\"></span>astend <span class=\"_ _1\"></span>sind, es <span class=\"_ _1\"></span>sei <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>nn, <span class=\"_ _1\"></span>Fakten und <span class=\"_ _1\"></span>Umst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deut<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>etw<span class=\"_ _d\"></span>as <span class=\"_ _1\"></span>ander<span class=\"_ _d\"></span>es h<span class=\"_ _1\"></span>in. Bei <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>die<span class=\"_ _1\"></span> nicht bel<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>end sind, i<span class=\"_ _a\"></span>st bei e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligem A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz <span class=\"_ _a\"></span>zu pr\u00fcfen,<span class=\"_ _a\"></span> ob si<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ine <span class=\"_ _d\"></span>signif<span class=\"_ _d\"></span>ika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te W<span class=\"_ _2\"></span>ahrscheinli<span class=\"_ _a\"></span>chkeit a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fwei<span class=\"_ _d\"></span>sen, dass<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span> in <span class=\"_ _11\"> </span>der <span class=\"_ _f\"> </span>F<span class=\"_ _1\"></span>olge <span class=\"_ _f\"> </span>zu <span class=\"_ _11\"> </span>belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>Ve<span class=\"_ _a\"></span>rtr\u00e4gen <span class=\"_ _f\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>in<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>diesem <span class=\"_ _11\"> </span>Zweck <span class=\"_ _11\"> </span>die <span class=\"_ _f\"> </span>W<span class=\"_ _a\"></span>ahr<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>cheinlichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>\u00c4nde<span class=\"_ _a\"></span>rungen <span class=\"_ _11\"> </span>bei zugrunde<span class=\"_ _a\"></span> zu lege<span class=\"_ _a\"></span>nden <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>akte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und Ums<span class=\"_ _d\"></span>t\u00e4nd<span class=\"_ _d\"></span>en b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>wir<span class=\"_ _a\"></span>d. F\u00fcr <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span> Inform<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ion<span class=\"_ _a\"></span>en zu b<span class=\"_ _a\"></span>elastende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4gen <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf<span class=\"_ _a\"></span> Kapitel <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>elas<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>ertr\u00e4ge a<span class=\"_ _a\"></span>b Seite 152 v<span class=\"_ _a\"></span>erwiesen.<span class=\"_ _d\"></span> Portfoli<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>gehaltene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>R\u00fcc<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>unterteilt <span class=\"_ _2\"></span>unter <span class=\"_ _a\"></span>Zugr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ndeleg<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>oben <span class=\"_ _2\"></span>genannt<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>Grund-<span class=\"_ _3ca\"> </span>s\u00e4tze, <span class=\"_ _e\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>dem <span class=\"_ _3\"></span>Untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ied,<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>dass <span class=\"_ _3\"></span>sich <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>erweise <span class=\"_ _3\"></span>auf <span class=\"_ _e\"></span>belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _e\"></span>bezi<span class=\"_ _a\"></span>ehen, <span class=\"_ _e\"></span>bei <span class=\"_ _e\"></span>den<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>beim <span class=\"_ _3\"></span>erstmalig<span class=\"_ _a\"></span>en Ansatz e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Nettog<span class=\"_ _a\"></span>ewinn <span class=\"_ _1\"></span>gibt. E<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>beste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t die <span class=\"_ _3\"></span>M\u00f6g<span class=\"_ _a\"></span>lichkeit,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er R\u00fcckversi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr\u00e4ge nur einen ei<span class=\"_ _a\"></span>nzigen V<span class=\"_ _2\"></span>ertrag umfass<span class=\"_ _a\"></span>t.  F\u00fcr<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>die<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>kons<span class=\"_ _a\"></span>oli<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>erte<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>gsu<span class=\"_ _a\"></span>nte<span class=\"_ _d\"></span>rneh<span class=\"_ _a\"></span>me<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>wur<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>ie <span class=\"_ _11\"> </span>Di<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>kt<span class=\"_ _d\"></span>ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>un<span class=\"_ _a\"></span>d <span class=\"_ _11\"> </span>f<span class=\"_ _a\"></span>akul<span class=\"_ _d\"></span>ta<span class=\"_ _a\"></span>tiv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>R\u00fc<span class=\"_ _d\"></span>ck<span class=\"_ _a\"></span>vers<span class=\"_ _a\"></span>ich<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>g <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>di<span class=\"_ _a\"></span>e folg<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>IFR<span class=\"_ _a\"></span>S 17<span class=\"_ _a\"></span>-Por<span class=\"_ _a\"></span>tfol<span class=\"_ _a\"></span>ios <span class=\"_ _a\"></span>f\u00fcr<span class=\"_ _a\"></span> Sc<span class=\"_ _a\"></span>had<span class=\"_ _a\"></span>en- <span class=\"_ _a\"></span>und<span class=\"_ _d\"></span> U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>allv<span class=\"_ _a\"></span>ersi<span class=\"_ _2\"></span>cher<span class=\"_ _a\"></span>ung,<span class=\"_ _a\"></span> L<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>sve<span class=\"_ _a\"></span>rsic<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>und<span class=\"_ _d\"></span> K<span class=\"_ _d\"></span>ra<span class=\"_ _a\"></span>nke<span class=\"_ _a\"></span>nversi<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>erun<span class=\"_ _a\"></span>g g<span class=\"_ _a\"></span>ruppi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>t: <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sv<span class=\"_ _d\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g: <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Mit Gewinnb<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gung  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>F<span class=\"_ _1\"></span>onds<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und indexge<span class=\"_ _d\"></span>bunde<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Andere <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ausgestellte <span class=\"_ _a\"></span>und gehalt<span class=\"_ _d\"></span>ene p<span class=\"_ _d\"></span>ropo<span class=\"_ _d\"></span>rtio<span class=\"_ _a\"></span>nale R\u00fcckversi<span class=\"_ _a\"></span>cherung <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ausgestellte f<span class=\"_ _d\"></span>akult<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _a\"></span>ckversicher<span class=\"_ _a\"></span>ung  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Gehalte<span class=\"_ _d\"></span>ne fakult<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tive R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herung <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Kr<span class=\"_ _1\"></span>ank<span class=\"_ _a\"></span>enversicher<span class=\"_ _a\"></span>ung:  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>L<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ngfristige <span class=\"_ _a\"></span>Kranke<span class=\"_ _d\"></span>nversich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g (na<span class=\"_ _a\"></span>ch Art der <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>eb<span class=\"_ _d\"></span>en)  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ausgestellte <span class=\"_ _a\"></span>und gehalt<span class=\"_ _d\"></span>ene p<span class=\"_ _d\"></span>ropo<span class=\"_ _d\"></span>rtio<span class=\"_ _a\"></span>nale R\u00fcckversi<span class=\"_ _a\"></span>cherung <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Schaden- u<span class=\"_ _d\"></span>nd Unfall<span class=\"_ _a\"></span>versicher<span class=\"_ _a\"></span>ung:  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Kr<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nkhei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>skoste<span class=\"_ _a\"></span>nversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Beru<span class=\"_ _1\"></span>fs<span class=\"_ _a\"></span>unf\u00e4higkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>sversi<span class=\"_ _a\"></span>cherung<span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Arbe<span class=\"_ _1\"></span>its<span class=\"_ _a\"></span>unfallversi<span class=\"_ _d\"></span>cher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Kr<span class=\"_ _1\"></span>aftf<span class=\"_ _a\"></span>ahrzeug<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aftpfli<span class=\"_ _d\"></span>cht<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersich<span class=\"_ _d\"></span>erung <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Sonstige Kr<span class=\"_ _a\"></span>aftfahrtversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rung  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>See-<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>Luftfahrt- <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd T<span class=\"_ _4\"></span>ranspo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>F<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uer<span class=\"_ _a\"></span>- u<span class=\"_ _d\"></span>nd ander<span class=\"_ _a\"></span>e Sac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>versic<span class=\"_ _a\"></span>herunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Allgemeine H<span class=\"_ _a\"></span>aftpflichtversi<span class=\"_ _a\"></span>cherung <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Kredit- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>Kautio<span class=\"_ _a\"></span>nsversicher<span class=\"_ _a\"></span>ung  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Rechtssc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>utzv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Be<span class=\"_ _1\"></span>ista<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>V<span class=\"_ _a\"></span>erschiede<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ausgestellte <span class=\"_ _a\"></span>und gehalt<span class=\"_ _d\"></span>ene p<span class=\"_ _d\"></span>ropo<span class=\"_ _d\"></span>rtio<span class=\"_ _a\"></span>nale R\u00fcckversi<span class=\"_ _a\"></span>cherung <span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Ausgestellte f<span class=\"_ _d\"></span>akult<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> R\u00fc<span class=\"_ _a\"></span>ckversicher<span class=\"_ _a\"></span>ung  \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Gehalte<span class=\"_ _d\"></span>ne fakult<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tive R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herung<span class=\"_ _a\"></span> BELASTEND<span class=\"_ _a\"></span>E <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ER<span class=\"_ _a\"></span>TR\u00c4GE<span class=\"ff5b\"> </span>Manche <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>ertr\u00e4ge <span class=\"_ _2\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>vor <span class=\"_ _2\"></span>Beginn <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>Deck<span class=\"_ _a\"></span>ungszeitra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>s <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>vor <span class=\"_ _2\"></span>F\u00e4lligkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>erste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Pr\u00e4mie <span class=\"_ _2\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgest<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llt. <span class=\"_ _4\"></span>Daher <span class=\"_ _a\"></span>b<span class=\"_ _d\"></span>estim-<span class=\"_ _3ca\"> </span>men <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>konsoli<span class=\"_ _a\"></span>dierten <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsunte<span class=\"_ _d\"></span>rnehmen <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Begi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>ckungsz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ums<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>um <span class=\"_ _3\"></span>Z<span class=\"_ _d\"></span>eitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt, <span class=\"_ _1\"></span>an <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>die erste <span class=\"_ _1\"></span>Zahlung <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsnehm<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>:i<span class=\"_ _a\"></span>nnen <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Grupp<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>f\u00e4l<span class=\"_ _d\"></span>lig<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>wird, <span class=\"_ _1\"></span>je <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>achdem, welcher <span class=\"_ _1\"></span>Zeitpunk<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>fr\u00fch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>eintritt, <span class=\"_ _1\"></span>ob ausgestell<span class=\"_ _d\"></span>te <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>eine <span class=\"_ _11\"> </span>Gruppe <span class=\"_ _f\"> </span>be<span class=\"_ _1\"></span>last<span class=\"_ _a\"></span>ender <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _11\"> </span>b<span class=\"_ _a\"></span>ilden. <span class=\"_ _10\"> </span>Bei <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Bestimm<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g,<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>ob <span class=\"_ _10\"> </span>eine <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>ruppe <span class=\"_ _f\"> </span>von <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n belasten<span class=\"_ _a\"></span>d ist, werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Fakten u<span class=\"_ _d\"></span>nd Umst<span class=\"_ _a\"></span>\u00e4nde be<span class=\"_ _d\"></span>r\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Z<span class=\"_ _d\"></span>ugrund<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>legu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: <span class=\"_ _d\"></span> \u2022<span class=\"_ _8\"> </span>Preisinfo<span class=\"_ _d\"></span>rmatio<span class=\"_ _a\"></span>nen,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>issen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u00e4h<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>liche<span class=\"_ _a\"></span>n v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er Grup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rfass<span class=\"_ _a\"></span>ten V<span class=\"_ _a\"></span>ertr\u00e4<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Umfeldfaktor<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>n, wie \u00c4<span class=\"_ _a\"></span>nderu<span class=\"_ _d\"></span>ngen am M<span class=\"_ _a\"></span>arkt oder d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>rschrif<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en.<span class=\"_ _3ca\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itere D<span class=\"_ _a\"></span>etails w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en in dem K<span class=\"_ _a\"></span>apitel A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eis ab S<span class=\"_ _a\"></span>eite 160 <span class=\"_ _d\"></span>er\u00f6r<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rt. ANSA<span class=\"_ _a\"></span>TZ<span class=\"_ _d\"></span> Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> von <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>este<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>ten V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen si<span class=\"_ _a\"></span>nd zu<span class=\"_ _a\"></span>m fr\u00fcheste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der fol<span class=\"_ _a\"></span>genden Zei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>kt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _d\"></span>nzuset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>en: \u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>u Begi<span class=\"_ _a\"></span>nn des D<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ck<span class=\"_ _d\"></span>ungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eitra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ms de<span class=\"_ _a\"></span>r Gruppe <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>um <span class=\"_ _a\"></span>Ze<span class=\"_ _1\"></span>itp<span class=\"_ _a\"></span>unkt, an w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>em di<span class=\"_ _a\"></span>e erste Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lung <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsn<span class=\"_ _a\"></span>eh<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r:i<span class=\"_ _a\"></span>nnen in de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Gruppe <span class=\"_ _a\"></span>von V<span class=\"_ _2\"></span>ertr\u00e4gen f\u00e4ll<span class=\"_ _a\"></span>ig wird,<span class=\"_ _3ca\"> </span>oder bei Ei<span class=\"_ _a\"></span>ngang d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r erst<span class=\"_ _a\"></span>en Zahlung, <span class=\"_ _a\"></span>wenn es kei<span class=\"_ _d\"></span>n F<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lli<span class=\"_ _a\"></span>gkeitsdatum gibt; od<span class=\"_ _a\"></span>er<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>f\u00fcr<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>laste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, sobald <span class=\"_ _a\"></span>Fakten <span class=\"_ _d\"></span>und Ums<span class=\"_ _d\"></span>t\u00e4nd<span class=\"_ _d\"></span>e dar<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>inde<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ten, <span class=\"_ _a\"></span>dass die G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe<span class=\"_ _3ca\"> </span>belasten<span class=\"_ _a\"></span>d ist.<span class=\"_ _3ca\"> </span>Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>geh<span class=\"_ _d\"></span>altener propo<span class=\"_ _a\"></span>rtionaler und <span class=\"_ _1\"></span>nicht propo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tion<span class=\"_ _d\"></span>aler <span class=\"_ _1\"></span>R\u00fcckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge <span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _1\"></span>zum <span class=\"_ _1\"></span>sp\u00e4ter<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>folg<span class=\"_ _a\"></span>enden Zeitpunkte <span class=\"_ _a\"></span>zu erfasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>en<span class=\"_ _1\"></span>tw<span class=\"_ _a\"></span>eder zu Begi<span class=\"_ _a\"></span>nn des D<span class=\"_ _d\"></span>ecku<span class=\"_ _d\"></span>ngszeitr<span class=\"_ _d\"></span>aums de<span class=\"_ _a\"></span>r Gruppe <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alte<span class=\"_ _a\"></span>nen R\u00fcckversi<span class=\"_ _a\"></span>cherungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>u dem <span class=\"_ _d\"></span>Zei<span class=\"_ _d\"></span>tpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt, <span class=\"_ _a\"></span>zu de<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>die konsol<span class=\"_ _a\"></span>idierten V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsunte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehm<span class=\"_ _d\"></span>en eine belas<span class=\"_ _a\"></span>tende G<span class=\"_ _a\"></span>ruppe von<span class=\"_ _3ca\"> </span>zugrundeli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge<span class=\"_ _a\"></span>n erfassen, fal<span class=\"_ _d\"></span>ls di<span class=\"_ _a\"></span>e konsolidi<span class=\"_ _a\"></span>erten V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cherungsu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>zugeh\u00f6rige<span class=\"_ _a\"></span>n gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertrag in <span class=\"_ _a\"></span>der Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge <span class=\"_ _a\"></span>zu diesem<span class=\"_ _3ca\"> </span>Zeitpunkt o<span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>or <span class=\"_ _a\"></span>diesem Zeitp<span class=\"_ _a\"></span>unkt abg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lossen <span class=\"_ _a\"></span>haben.<span class=\"_ _3ca\"> </span>Zudem is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> mi<span class=\"_ _a\"></span>t dem <span class=\"_ _a\"></span>An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>z einer <span class=\"_ _a\"></span>Gruppe <span class=\"_ _d\"></span>von g<span class=\"_ _a\"></span>ehaltenen <span class=\"_ _a\"></span>propo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ale<span class=\"_ _d\"></span>n R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n bi<span class=\"_ _a\"></span>s zu dem <span class=\"_ _a\"></span>Zeitpun<span class=\"_ _a\"></span>kt zu warten, <span class=\"_ _a\"></span>zu dem de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> erstmal<span class=\"_ _a\"></span>ige Ansa<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>z jedes <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>runde lie<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertrags<span class=\"_ _a\"></span> e<span class=\"_ _1\"></span>rfolg<span class=\"_ _d\"></span>t ist, f<span class=\"_ _d\"></span>alls di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Zeit<span class=\"_ _a\"></span>punkt erst nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> dem <span class=\"_ _a\"></span>Be<span class=\"_ _1\"></span>gi<span class=\"_ _a\"></span>nn des D<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>itra<span class=\"_ _a\"></span>ums der <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ruppe <span class=\"_ _a\"></span>von ge<span class=\"_ _d\"></span>haltenen <span class=\"_ _d\"></span>R\u00fcckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge<span class=\"_ _a\"></span>n liegt. Die Auf<span class=\"_ _a\"></span>nahme ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span> neuen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertrags i<span class=\"_ _a\"></span>n die G<span class=\"_ _a\"></span>ruppe <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at i<span class=\"_ _a\"></span>n der <span class=\"_ _a\"></span>Berichtspe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iode<span class=\"_ _a\"></span> zu e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>, <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>dieser <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>rag ei<span class=\"_ _a\"></span>nes de<span class=\"_ _d\"></span>r i<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>orste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _d\"></span>en da<span class=\"_ _d\"></span>rgestell<span class=\"_ _a\"></span>ten Kriterien <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llt.<span class=\"_ _a\"></span> VERT<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SGR<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>NZE<span class=\"_ _a\"></span> In <span class=\"_ _3\"></span>die Bewert<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g einer <span class=\"_ _1\"></span>Gruppe von<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>sind <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>zuk\u00fcnftige<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>ahlungsstr\u00f6<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>in<span class=\"_ _d\"></span>nerhalb der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertrag<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>gren<span class=\"_ _d\"></span>ze <span class=\"_ _2\"></span>jedes <span class=\"_ _a\"></span>einz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lnen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertrags <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>einzube<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>hen. <span class=\"_ _2\"></span>Zahlungsstr<span class=\"_ _a\"></span>\u00f6me <span class=\"_ _2\"></span>liegen <span class=\"_ _2\"></span>innerhalb <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Gre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ze<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>eines <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trags, <span class=\"_ _a\"></span>wenn sie <span class=\"_ _a\"></span>aus wese<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>chen <span class=\"_ _a\"></span>Rechten <span class=\"_ _a\"></span>und Pflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die<span class=\"_ _a\"></span> w\u00e4hre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>der Berich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>spe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iode<span class=\"_ _a\"></span> bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _d\"></span>in der <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _d\"></span>erungsn<span class=\"_ _a\"></span>ehmer:in<span class=\"_ _d\"></span>nen <span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _e\"></span>Zahlung <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>Pr\u00e4mien <span class=\"_ _e\"></span>gezw<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>k\u00f6nnen <span class=\"_ _e\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>in <span class=\"_ _f\"></span>der <span class=\"_ _3\"></span>eine <span class=\"_ _e\"></span>wesentlic<span class=\"_ _a\"></span>he V<span class=\"_ _a\"></span>erpflich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung b<span class=\"_ _a\"></span>esteht, f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsne<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>mer:i<span class=\"_ _d\"></span>nnen <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>stu<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trag <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> er<span class=\"_ _a\"></span>br<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e wesentl<span class=\"_ _d\"></span>iche V<span class=\"_ _2\"></span>erpfli<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Erb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ing<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng vo<span class=\"_ _a\"></span>n Leistung<span class=\"_ _d\"></span>en ge<span class=\"_ _a\"></span>m\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trag e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>et, we<span class=\"_ _a\"></span>nn:  \u2022<span class=\"_ _8\"> </span>die praktisc<span class=\"_ _a\"></span>he M\u00f6glichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it bes<span class=\"_ _a\"></span>teht, die Ris<span class=\"_ _d\"></span>ike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der <span class=\"_ _a\"></span>einzelnen<span class=\"_ _a\"></span> Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>nehmer:in<span class=\"_ _d\"></span>nen n<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>u z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en und fol<span class=\"_ _a\"></span>glich<span class=\"_ _3ca\"> </span>einen Pr<span class=\"_ _a\"></span>eis ode<span class=\"_ _d\"></span>r ein Lei<span class=\"_ _a\"></span>stungsnivea<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> fest<span class=\"_ _a\"></span>zulegen, <span class=\"_ _a\"></span>da<span class=\"_ _1\"></span>s dies<span class=\"_ _a\"></span>en Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>oll<span class=\"_ _d\"></span>komme<span class=\"_ _a\"></span>n Rechnung t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, ode<span class=\"_ _a\"></span>r beide <span class=\"_ _d\"></span>nach-<span class=\"_ _3ca\"> </span>stehe<span class=\"_ _d\"></span>nden Krite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> erf\u00fcll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> sin<span class=\"_ _a\"></span>d:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>die <span class=\"_ _1\"></span>prakti<span class=\"_ _d\"></span>sche F\u00e4higkeit besteht, d<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Risiken <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfol<span class=\"_ _d\"></span>ios von V<span class=\"_ _d\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>rag <span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>halten<span class=\"_ _3ca\"> </span>ist, neu <span class=\"_ _1\"></span>zu bewerte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, und <span class=\"_ _1\"></span>folgl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span> einen Preis oder ein Leistungs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>eau festzuleg<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, das den <span class=\"_ _1\"></span>Risi<span class=\"_ _d\"></span>ken dieses Portfoli<span class=\"_ _a\"></span>os<span class=\"_ _3ca\"> </span>vollkom<span class=\"_ _d\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Rec<span class=\"_ _a\"></span>hnun<span class=\"_ _1\"></span>g t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>t und<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>bei <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Preisfes<span class=\"_ _a\"></span>tsetzung <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>Pr\u00e4mi<span class=\"_ _d\"></span>en <span class=\"_ _e\"></span>bis <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>dem<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>Zeitpunk<span class=\"_ _a\"></span>t, <span class=\"_ _f\"> </span>zu <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Risike<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>neu <span class=\"_ _e\"></span>bewertet<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _f\"></span>die<span class=\"_ _3ca\"> </span>Risiken im Z<span class=\"_ _a\"></span>usamme<span class=\"_ _a\"></span>nhang mit Zeit<span class=\"_ _a\"></span>r\u00e4umen n<span class=\"_ _a\"></span>ach dem Zeit<span class=\"_ _a\"></span>punkt d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r N<span class=\"_ _d\"></span>eubewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>icht be<span class=\"_ _a\"></span>r\u00fccksich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>igt.<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erbindl<span class=\"_ _d\"></span>ichkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Zusamm<span class=\"_ _d\"></span>enha<span class=\"_ _a\"></span>ng <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>rwartet<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Pr\u00e4mi<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>oder <span class=\"_ _3\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sf\u00e4ll<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>au\u00dferh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lb <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r V<span class=\"_ _a\"></span>ertragsgr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>nz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertrags <span class=\"_ _4\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nicht <span class=\"_ _2\"></span>erfa<span class=\"_ _a\"></span>sst, <span class=\"_ _2\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sich <span class=\"_ _2\"></span>diese <span class=\"_ _4\"></span>B<span class=\"_ _1\"></span>etr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>zuk\u00fcnftig<span class=\"_ _d\"></span>e <span class=\"_ _4\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4ge beziehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Bei Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mit V<span class=\"_ _a\"></span>erl\u00e4ng<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gszei<span class=\"_ _d\"></span>tr\u00e4ume<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>beurtei<span class=\"_ _d\"></span>lt, <span class=\"_ _1\"></span>ob <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _d\"></span>\u00f6me<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>dem verl\u00e4nge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>ertrag <span class=\"_ _f\"></span>inne<span class=\"_ _a\"></span>rha<span class=\"_ _1\"></span>lb <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ertragsgr<span class=\"_ _a\"></span>enzen <span class=\"_ _f\"></span>liege<span class=\"_ _a\"></span>n. <span class=\"_ _11\"> </span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Preis<span class=\"_ _d\"></span>fest<span class=\"_ _a\"></span>set<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>der <span class=\"_ _f\"></span>V<span class=\"_ _2\"></span>ertragsverl\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>rungen, <span class=\"_ _f\"> </span>auf <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _f\"></span>IFRS 17<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>wendet <span class=\"_ _2\"></span>wird, <span class=\"_ _2\"></span>erfolg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>unter <span class=\"_ _a\"></span>Ber<span class=\"_ _a\"></span>\u00fccksichtigu<span class=\"_ _d\"></span>ng <span class=\"_ _2\"></span>aller <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsn<span class=\"_ _d\"></span>ehme<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>abgede<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kten <span class=\"_ _2\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erl\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>rungsdat<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _11\"> </span>den <span class=\"_ _f\"> </span>verbleib<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>k\u00fcn<span class=\"_ _1\"></span>ftig<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungss<span class=\"_ _d\"></span>chutz <span class=\"_ _11\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i <span class=\"_ _f\"> </span>Unterzeich<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>gleich<span class=\"_ _d\"></span>wertige<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>ertr\u00e4ge <span class=\"_ _f\"> </span>ber\u00fcc<span class=\"_ _a\"></span>k-<span class=\"_ _3ca\"> </span>sichtigt <span class=\"_ _a\"></span>w\u00fcrden. Di<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>ertragsgr<span class=\"_ _a\"></span>enze jed<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertr\u00e4<span class=\"_ _d\"></span>gen wir<span class=\"_ _a\"></span>d am E<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de j<span class=\"_ _d\"></span>eder <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>erich<span class=\"_ _d\"></span>tsperio<span class=\"_ _d\"></span>de n<span class=\"_ _a\"></span>eu<span class=\"_ _1\"></span> be<span class=\"_ _a\"></span>urteilt. BEWER<span class=\"_ _a\"></span>TUNG BEIM <span class=\"_ _d\"></span>ERS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>MALI<span class=\"_ _d\"></span>GEN<span class=\"_ _a\"></span> ANSA<span class=\"_ _2\"></span>TZ Nicht unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span> Anwen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>g des P<span class=\"_ _a\"></span>AA be<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span>sve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span> Im Rahm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>MM <span class=\"_ _d\"></span>wir<span class=\"_ _a\"></span>d eine <span class=\"_ _d\"></span>Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n be<span class=\"_ _a\"></span>wertet als die <span class=\"_ _a\"></span>Summe a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s: \u2022<span class=\"_ _8\"> </span>dem Erf\u00fcllungs<span class=\"_ _a\"></span>wert u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> CS<span class=\"_ _a\"></span>M, die d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t r<span class=\"_ _a\"></span>ealisi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>arstell<span class=\"_ _d\"></span>t, den di<span class=\"_ _a\"></span>e konsol<span class=\"_ _d\"></span>idier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsunt<span class=\"_ _a\"></span>ern<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im<span class=\"_ _d\"></span> La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span>Erbringu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g ihr<span class=\"_ _a\"></span>er V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>istu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen, g<span class=\"_ _a\"></span>em\u00e4\u00df d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der<span class=\"_ _a\"></span> G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> e<span class=\"_ _d\"></span>nthalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>ersicheru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>usw<span class=\"_ _a\"></span>eisen<span class=\"_ _3ca\"> </span>werde<span class=\"_ _a\"></span>n.<span class=\"_ _3ca\"> </span>Der Erf\u00fcll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>wert set<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> zus<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>n aus: \u2022<span class=\"_ _8\"> </span>u<span class=\"_ _1\"></span>nv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rze<span class=\"_ _d\"></span>rrten <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd w<span class=\"_ _a\"></span>ahrscheinlic<span class=\"_ _a\"></span>hke<span class=\"_ _1\"></span>itsg<span class=\"_ _a\"></span>ewichtet<span class=\"_ _a\"></span>en Sch\u00e4tzu<span class=\"_ _a\"></span>ngen der k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ahlungsstr\u00f6<span class=\"_ _a\"></span>me,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>einer Abzins<span class=\"_ _a\"></span>ung auf den <span class=\"_ _a\"></span>Barwert, <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _d\"></span>eitwert des <span class=\"_ _a\"></span>Geld<span class=\"_ _a\"></span>es und die f<span class=\"_ _a\"></span>inanziellen <span class=\"_ _d\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wid<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>spieg<span class=\"_ _a\"></span>eln,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>u<span class=\"_ _1\"></span>nd ei<span class=\"_ _a\"></span>ner Risikoa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ssu<span class=\"_ _d\"></span>ng f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tfin<span class=\"_ _d\"></span>anzielle <span class=\"_ _a\"></span>Risiken.<span class=\"_ _3ca\"> </span>Das <span class=\"_ _10d\"> </span>Ziel <span class=\"_ _10d\"> </span>der <span class=\"_ _10d\"> </span>Sch\u00e4tz<span class=\"_ _a\"></span>ung <span class=\"_ _1a3\"> </span>d<span class=\"_ _a\"></span>er <span class=\"_ _10d\"> </span>k\u00fcnftig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _10d\"> </span>Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _10d\"> </span>best<span class=\"_ _d\"></span>eht <span class=\"_ _10d\"> </span>dari<span class=\"_ _d\"></span>n, <span class=\"_ _398\"> </span>den<span class=\"_ _a\"></span> <span class=\"_ _398\"> </span>Erwartu<span class=\"_ _d\"></span>ngswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _10d\"> </span>(od<span class=\"_ _d\"></span>er <span class=\"_ _10d\"> </span>den wahrsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>einlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>eitsge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Mittelw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt) <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>gesamt<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Bandbr<span class=\"_ _a\"></span>eite <span class=\"_ _3\"></span>aller <span class=\"_ _3\"></span>m\u00f6gli<span class=\"_ _a\"></span>chen <span class=\"_ _3\"></span>Ergebnis<span class=\"_ _a\"></span>se <span class=\"_ _3\"></span>unter <span class=\"_ _3\"></span>Ber\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> aller <span class=\"_ _e\"></span>angemess<span class=\"_ _a\"></span>enen <span class=\"_ _f\"></span>und <span class=\"_ _e\"></span>belast<span class=\"_ _a\"></span>bare<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>In<span class=\"_ _1\"></span>form<span class=\"_ _a\"></span>atione<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>zum <span class=\"_ _e\"></span>Bilanzstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag <span class=\"_ _e\"></span>ohne <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>na<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gemess<span class=\"_ _a\"></span>enen <span class=\"_ _e\"></span>Kosten- <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>Ze<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>t-<span class=\"_ _3ca\"> </span>aufwand verf\u00fcgb<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span> sind, zu <span class=\"_ _1\"></span>besti<span class=\"_ _a\"></span>mmen. B<span class=\"_ _1\"></span>ei der <span class=\"_ _1\"></span>Sc<span class=\"_ _a\"></span>h\u00e4tzung k\u00fcnftiger Za<span class=\"_ _d\"></span>hlungsstr\u00f6<span class=\"_ _a\"></span>me w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d eine <span class=\"_ _1\"></span>Bandbr<span class=\"_ _a\"></span>eite v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Szenarien<span class=\"_ _a\"></span> mit  wirtsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aftlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er  Su<span class=\"_ _a\"></span>bstanz  in  Erw\u00e4g<span class=\"_ _a\"></span>ung  gezoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,  die<span class=\"_ _a\"></span>  die  m\u00f6gl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>en  Ergebniss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>  a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mess<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>  wid<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>piegelt.  D<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span> Zahlu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _7\"> </span>der <span class=\"_ _7\"> </span>ein<span class=\"_ _d\"></span>zelnen <span class=\"_ _7\"> </span>Sz<span class=\"_ _a\"></span>enarien <span class=\"_ _7\"> </span>wer<span class=\"_ _a\"></span>den <span class=\"_ _7\"> </span>wahrs<span class=\"_ _a\"></span>cheinlichkeitsg<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chtet <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _7\"> </span>Zugr<span class=\"_ _a\"></span>undeleg<span class=\"_ _d\"></span>ung <span class=\"_ _7\"> </span>aktuel<span class=\"_ _a\"></span>ler Annahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> abg<span class=\"_ _a\"></span>ezinst. <span class=\"_ _a\"></span> Bei der<span class=\"_ _a\"></span> Sch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung <span class=\"_ _a\"></span>k\u00fcnftiger Z<span class=\"_ _a\"></span>ahlungsstr\u00f6<span class=\"_ _a\"></span>me <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den all<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ahlungsstr\u00f6<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> i<span class=\"_ _a\"></span>nnerhalb d<span class=\"_ _a\"></span>er V<span class=\"_ _2\"></span>ertragsgr<span class=\"_ _a\"></span>enze be<span class=\"_ _a\"></span>r\u00fccksichtigt,<span class=\"_ _a\"></span> wie z. B.:<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Pr\u00e4<span class=\"_ _1\"></span>mi<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd e<span class=\"_ _a\"></span>twaige dami<span class=\"_ _a\"></span>t in Zusamm<span class=\"_ _a\"></span>enhang ste<span class=\"_ _a\"></span>hende zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>hlungsst<span class=\"_ _a\"></span>r\u00f6me,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Sch\u00e4den u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsleist<span class=\"_ _a\"></span>ungen, ei<span class=\"_ _d\"></span>nschlie\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Sc<span class=\"_ _a\"></span>h\u00e4den, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> be<span class=\"_ _d\"></span>reits g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>eldet, jedo<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>och <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t b<span class=\"_ _d\"></span>eglich<span class=\"_ _d\"></span>en<span class=\"_ _3ca\"> </span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>entstande<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e S<span class=\"_ _d\"></span>ch\u00e4den, <span class=\"_ _a\"></span>die noc<span class=\"_ _d\"></span>h nicht gem<span class=\"_ _a\"></span>eldet w<span class=\"_ _a\"></span>urden, u<span class=\"_ _a\"></span>nd alle erwar<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n k\u00fcnftigen S<span class=\"_ _a\"></span>ch\u00e4de<span class=\"_ _d\"></span>n, u. a.:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Zahlunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hm<span class=\"_ _d\"></span>er:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>H\u00f6he <span class=\"_ _1\"></span>je nach <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Rendi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>zugru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>liege<span class=\"_ _a\"></span>nden <span class=\"_ _1\"></span>Refere<span class=\"_ _a\"></span>nzwerte<span class=\"_ _3ca\"> </span>schwank<span class=\"_ _a\"></span>t, und<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>eine <span class=\"_ _a\"></span>Zuord<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>Zahlungss<span class=\"_ _d\"></span>tr<span class=\"_ _a\"></span>\u00f6me <span class=\"_ _a\"></span>aus <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Abschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> die <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>auf <span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>Portfo<span class=\"_ _d\"></span>lio<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ezieh<span class=\"_ _a\"></span>en, <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>trag<span class=\"_ _3ca\"> </span>geh\u00f6rt.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Kosten f\u00fcr die S<span class=\"_ _a\"></span>chadens<span class=\"_ _a\"></span>bearbeit<span class=\"_ _d\"></span>ung,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Kosten f\u00fcr die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erwalt<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fr<span class=\"_ _a\"></span>echterhalt<span class=\"_ _a\"></span>ung von V<span class=\"_ _2\"></span>ertr\u00e4gen, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>. B. <span class=\"_ _a\"></span>wiederke<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>nde Pro<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span>en, <span class=\"_ _a\"></span>die<span class=\"_ _3ca\"> </span>erwart<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _d\"></span>em\u00e4\u00df <span class=\"_ _a\"></span>an<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>die V<span class=\"_ _2\"></span>ermittler <span class=\"_ _a\"></span>zu zahle<span class=\"_ _d\"></span>n sind,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>eine<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Zu<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rdnung fes<span class=\"_ _a\"></span>ter und v<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>iabl<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inkos<span class=\"_ _a\"></span>ten, die di<span class=\"_ _a\"></span>rekt de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge<span class=\"_ _a\"></span>n zugeord<span class=\"_ _a\"></span>net<span class=\"_ _3ca\"> </span>werde<span class=\"_ _a\"></span>n k\u00f6nne<span class=\"_ _d\"></span>n,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>tr<span class=\"_ _1\"></span>ansa<span class=\"_ _a\"></span>ktionsbedi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Ste<span class=\"_ _a\"></span>uer<span class=\"_ _1\"></span>n.<span class=\"_ _3ca\"> </span>Die <span class=\"_ _f\"> </span>Bewertu<span class=\"_ _d\"></span>ng <span class=\"_ _11\"> </span>des <span class=\"_ _f\"> </span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _f\"> </span>beinhalt<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>die <span class=\"_ _11\"> </span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _d\"></span>sskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>\u00fc<span class=\"_ _1\"></span>ber <span class=\"_ _f\"></span>den <span class=\"_ _f\"> </span>Deckungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _d\"></span>raum <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Gruppe <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _d\"></span>Aufwa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rfass<span class=\"_ _a\"></span>t werd<span class=\"_ _d\"></span>en. Gl<span class=\"_ _a\"></span>eichzeitig <span class=\"_ _d\"></span>wird d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> gl<span class=\"_ _d\"></span>eich<span class=\"_ _a\"></span>e Betrag i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _d\"></span>n versi<span class=\"_ _a\"></span>cherungstec<span class=\"_ _a\"></span>hnisch<span class=\"_ _d\"></span>en Ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>erfasst, <span class=\"_ _3\"></span>was <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Ant<span class=\"_ _d\"></span>eil <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Beitr\u00e4g<span class=\"_ _d\"></span>e, <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>auf <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>W<span class=\"_ _1\"></span>ieder<span class=\"_ _a\"></span>erlang<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>der <span class=\"_ _f\"></span>Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>beziehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ide<span class=\"_ _a\"></span>r-<span class=\"_ _3ca\"> </span>spiegelt.<span class=\"_ _a\"></span> Unter<span class=\"_ _a\"></span> Anwen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span> des<span class=\"_ _d\"></span> PAA<span class=\"_ _a\"></span> bewertet<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>rtr\u00e4ge<span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _3\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>det <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>Pr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>mie<span class=\"_ _a\"></span>na<span class=\"_ _1\"></span>llo<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>tio<span class=\"_ _a\"></span>nsansatz <span class=\"_ _1\"></span>(P<span class=\"_ _a\"></span>AA<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>umi<span class=\"_ _a\"></span>ndest <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>vo<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgest<span class=\"_ _a\"></span>ellten <span class=\"_ _3\"></span>k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rzfristig<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>chade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>und Unfallve<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> mi<span class=\"_ _d\"></span>t kur<span class=\"_ _d\"></span>zer La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit a<span class=\"_ _a\"></span>n, da:  \u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>ec<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>ungszeitra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m jed<span class=\"_ _a\"></span>es V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtrags i<span class=\"_ _a\"></span>n der Gr<span class=\"_ _d\"></span>uppe, <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ie\u00df<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch Leis<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>trag aus<span class=\"_ _3ca\"> </span>allen P<span class=\"_ _d\"></span>r\u00e4mien in<span class=\"_ _a\"></span>nerhalb de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertragsg<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>nzen (sieh<span class=\"_ _d\"></span>e Kapitel <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>tragsgr<span class=\"_ _2\"></span>enze ab Seit<span class=\"_ _a\"></span>e 153) nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t me<span class=\"_ _a\"></span>hr als ei<span class=\"_ _d\"></span>n Jahr be<span class=\"_ _a\"></span>tr\u00e4gt<span class=\"_ _3ca\"> </span>bzw<span class=\"_ _a\"></span>.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge, der<span class=\"_ _a\"></span>en La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit m<span class=\"_ _a\"></span>ehr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>als ein Ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gt, <span class=\"_ _a\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> m\u00f6g<span class=\"_ _d\"></span>lich<span class=\"_ _d\"></span>e k\u00fcnf<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ige Sz<span class=\"_ _a\"></span>enarien m<span class=\"_ _d\"></span>odelli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d es <span class=\"_ _d\"></span>wir<span class=\"_ _a\"></span>d davo<span class=\"_ _d\"></span>n<span class=\"_ _3ca\"> </span>ausgega<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, d<span class=\"_ _d\"></span>ass sic<span class=\"_ _a\"></span>h die Bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tung <span class=\"_ _a\"></span>der Deck<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>r\u00fcc<span class=\"_ _1\"></span>ks<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>ung f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span>, in <span class=\"_ _a\"></span>der dies<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>ertr\u00e4ge enth<span class=\"_ _a\"></span>alten sind,<span class=\"_ _3ca\"> </span>durch <span class=\"_ _a\"></span>die Anwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des P<span class=\"_ _4\"></span>AA nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t wes<span class=\"_ _a\"></span>entlich vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> derje<span class=\"_ _a\"></span>nigen u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tersc<span class=\"_ _a\"></span>heidet, di<span class=\"_ _d\"></span>e aus d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>nwendung des <span class=\"_ _a\"></span>GMM<span class=\"_ _3ca\"> </span>hervorge<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w\u00fcrde. B<span class=\"_ _a\"></span>ei der Be<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rteil<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> W<span class=\"_ _a\"></span>esentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeit <span class=\"_ _a\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> au<span class=\"_ _a\"></span>ch qualitati<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e Fa<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>en, wie <span class=\"_ _a\"></span>die Art des <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>kos<span class=\"_ _3ca\"> </span>und die A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t i<span class=\"_ _a\"></span>hrer V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungspo<span class=\"_ _a\"></span>rtfolien, ber<span class=\"_ _a\"></span>\u00fccksichtigt.<span class=\"_ _3ca\"> </span>Der P<span class=\"_ _2\"></span>AA wir<span class=\"_ _a\"></span>d nicht a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t, w<span class=\"_ _d\"></span>enn beim<span class=\"_ _a\"></span> erstmalige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>nsatz de<span class=\"_ _d\"></span>r Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertr\u00e4gen ei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> sig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ifi<span class=\"_ _d\"></span>kant<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>ar<span class=\"_ _1\"></span>ia<span class=\"_ _a\"></span>bilit\u00e4t der Erf\u00fcllungs<span class=\"_ _a\"></span>werte <span class=\"_ _f\"> </span>erwartet <span class=\"_ _e\"></span>wird, <span class=\"_ _e\"></span>was <span class=\"_ _f\"> </span>die <span class=\"_ _f\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>der <span class=\"_ _f\"></span>De<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kungs<span class=\"_ _a\"></span>r\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>w\u00e4hr<span class=\"_ _a\"></span>end <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Period<span class=\"_ _a\"></span>e <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>r <span class=\"_ _f\"> </span>Eintr<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _f\"> </span>eines Schadens b<span class=\"_ _a\"></span>eeinflusse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w\u00fcrde. D<span class=\"_ _a\"></span>ie V<span class=\"_ _a\"></span>ariabil<span class=\"_ _d\"></span>it\u00e4t der <span class=\"_ _a\"></span>Er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llungs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte s<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>igt b<span class=\"_ _a\"></span>eispielsw<span class=\"_ _a\"></span>eise an im Z<span class=\"_ _a\"></span>usammenh<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g mit: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> H\u00f6<span class=\"_ _a\"></span>he der k<span class=\"_ _a\"></span>\u00fcnftigen Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>r\u00f6me im<span class=\"_ _a\"></span> Zusamm<span class=\"_ _a\"></span>enhang<span class=\"_ _a\"></span> mit in die <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge <span class=\"_ _a\"></span>eingebette<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en De<span class=\"_ _a\"></span>rivaten <span class=\"_ _d\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>\u00e4ng<span class=\"_ _a\"></span>e de<span class=\"_ _1\"></span>s D<span class=\"_ _a\"></span>eckungs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>itr<span class=\"_ _d\"></span>aums de<span class=\"_ _a\"></span>r Gruppe <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen.<span class=\"_ _3ca\"> </span>Bei <span class=\"_ _1\"></span>einer <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>ruppe <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>erstmali<span class=\"_ _a\"></span>gem <span class=\"_ _3\"></span>Ans<span class=\"_ _a\"></span>atz <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>elastend <span class=\"_ _1\"></span>ist, <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Deck<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>r\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>wie <span class=\"_ _1\"></span>folgt bemess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n:  \u2022<span class=\"_ _8\"> </span>etwaige beim<span class=\"_ _a\"></span> er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>mali<span class=\"_ _a\"></span>gen Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _d\"></span>ene Pr\u00e4mi<span class=\"_ _a\"></span>en,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>abz\u00fcglich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Abs<span class=\"_ _a\"></span>chlusskost<span class=\"_ _a\"></span>en zu diesem<span class=\"_ _d\"></span> Z<span class=\"_ _d\"></span>eitpunkt,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>uz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glich o<span class=\"_ _a\"></span>der abz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glich <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>etwaigen Bet<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>gs <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>der Ausbuch<span class=\"_ _a\"></span>ung zu di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sem Z<span class=\"_ _a\"></span>eitpunkt <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on als<span class=\"_ _a\"></span> Abschluss<span class=\"_ _a\"></span>kosten<span class=\"_ _3ca\"> </span>angeset<span class=\"_ _d\"></span>zte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werten u<span class=\"_ _d\"></span>nd<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>an<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>en im <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ld f<span class=\"_ _a\"></span>\u00fcr Zahlungsst<span class=\"_ _a\"></span>r\u00f6me i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> B<span class=\"_ _d\"></span>ezug <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf die <span class=\"_ _a\"></span>Gruppe von <span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> anges<span class=\"_ _a\"></span>etzten<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeiten.<span class=\"_ _3ca\"> </span>Deute<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Fakten <span class=\"_ _11\"> </span>und <span class=\"_ _10\"> </span>Ums<span class=\"_ _a\"></span>t\u00e4nde <span class=\"_ _11\"> </span>darauf <span class=\"_ _f\"> </span>h<span class=\"_ _1\"></span>in, <span class=\"_ _11\"> </span>dass <span class=\"_ _f\"> </span>V<span class=\"_ _d\"></span>ertr\u00e4ge <span class=\"_ _f\"> </span>beim <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lig<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>Ansat<span class=\"_ _d\"></span>z <span class=\"_ _10\"> </span>belast<span class=\"_ _a\"></span>end <span class=\"_ _11\"> </span>sind, <span class=\"_ _11\"> </span>helfen <span class=\"_ _11\"> </span>zus\u00e4tzli<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Analyse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _1\"></span>Bestim<span class=\"_ _a\"></span>mung, <span class=\"_ _1\"></span>ob<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zu erwarte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ist, dass <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ertrag zu <span class=\"_ _1\"></span>einem Nettomittel<span class=\"_ _a\"></span>abfluss <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rt. <span class=\"_ _1\"></span>Diese<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>elastenden V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den von den and<span class=\"_ _a\"></span>eren V<span class=\"_ _2\"></span>ertr\u00e4gen a<span class=\"_ _a\"></span>bgegren<span class=\"_ _d\"></span>zt, u<span class=\"_ _a\"></span>nd in Bezug auf den N<span class=\"_ _a\"></span>ett<span class=\"_ _1\"></span>omi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>elabfluss <span class=\"_ _a\"></span>wird ein <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erlust erfol<span class=\"_ _a\"></span>gs-<span class=\"_ _3ca\"> </span>wirksam erfasst, w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>i der <span class=\"_ _1\"></span>Buch<span class=\"_ _d\"></span>wert der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der Gruppe den <span class=\"_ _1\"></span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ntspri<span class=\"_ _a\"></span>cht. F<span class=\"_ _1\"></span>\u00fcr die <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>eckung<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>r\u00fcckstel<span class=\"_ _d\"></span>lung  eine<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>  sol<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  belast<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  G<span class=\"_ _d\"></span>ruppe  von <span class=\"_ _12\"> </span>V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  wir<span class=\"_ _a\"></span>d  eine  V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>kompone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te  f<span class=\"_ _d\"></span>estgeleg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>,  welc<span class=\"_ _a\"></span>he  die bestimmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> abbild<span class=\"_ _a\"></span>et. F\u00fcr zus\u00e4t<span class=\"_ _d\"></span>zlic<span class=\"_ _d\"></span>he Angab<span class=\"_ _d\"></span>en zur <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>komponent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> wir<span class=\"_ _d\"></span>d auf Ka<span class=\"_ _a\"></span>pitel Ausweis ab S<span class=\"_ _a\"></span>eite 160 <span class=\"_ _a\"></span>und zu belas<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nden V<span class=\"_ _2\"></span>ertr\u00e4gen <span class=\"_ _a\"></span>auf Kapitel B<span class=\"_ _a\"></span>elastende <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge a<span class=\"_ _a\"></span>b Seite 152 <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> F\u00fcr <span class=\"_ _3\"></span>unter <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nwendu<span class=\"_ _d\"></span>ng <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>P<span class=\"_ _2\"></span>AA <span class=\"_ _3\"></span>be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>es <span class=\"_ _1\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>ec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsleg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>ethode <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>VIG <span class=\"_ _3\"></span>gr<span class=\"_ _d\"></span>unds\u00e4tzli<span class=\"_ _d\"></span>ch nicht <span class=\"_ _3\"></span>gestattet, <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>Deckungsr\u00fc<span class=\"_ _a\"></span>ckste<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nter <span class=\"_ _3\"></span>Zugrund<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gung <span class=\"_ _3\"></span>diskon<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ierte<span class=\"_ _a\"></span>r <span class=\"_ _f\"> </span>Cashfl<span class=\"_ _a\"></span>ow<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _e\"></span>bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>es <span class=\"_ _e\"></span>sei <span class=\"_ _3\"></span>denn, <span class=\"_ _3\"></span>die<span class=\"_ _1\"></span> Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ist belas<span class=\"_ _a\"></span>tend. Gehaltene<span class=\"_ _d\"></span> R\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _d\"></span>ertr\u00e4ge R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>verm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _d\"></span>f\u00fcr <span class=\"_ _a\"></span>eine Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _a\"></span>gehalt<span class=\"_ _a\"></span>ener R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erm\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>elben Grundlag<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>bewer<span class=\"_ _d\"></span>tet <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>ausg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stellte<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>tr\u00e4ge. <span class=\"_ _f\"> </span>Sie <span class=\"_ _f\"> </span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>jedoch<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>angepasst,<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>um <span class=\"_ _f\"> </span>den <span class=\"_ _f\"> </span>untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>hen Merkmal<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ehaltenen <span class=\"_ _1\"></span>R\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _d\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>ausgest<span class=\"_ _a\"></span>ellten <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Rechn<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>zu <span class=\"_ _1\"></span>tragen; beispiels<span class=\"_ _d\"></span>weis<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>Bezug <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>enerie<span class=\"_ _a\"></span>rung <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fwen<span class=\"_ _d\"></span>dung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Reduzier<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Aufwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ungen <span class=\"_ _2\"></span>anstat<span class=\"_ _d\"></span>t <span class=\"_ _a\"></span>Ertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Beim <span class=\"_ _1\"></span>erstmalig<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nsatz <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>ner <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>astende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>zugr<span class=\"_ _d\"></span>unde <span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>egender V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>tr\u00e4ge <span class=\"_ _3\"></span>od<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>bei <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Hinzuf\u00fcg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g von <span class=\"_ _3\"></span>weit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>belas<span class=\"_ _a\"></span>tenden <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ugr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde <span class=\"_ _3\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>ngsvertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>Gruppe <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>st <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fasst. <span class=\"_ _1\"></span>F\u00fcr <span class=\"_ _3\"></span>den V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _a\"></span>den <span class=\"_ _2\"></span>zuk\u00fcnfti<span class=\"_ _d\"></span>gen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsschutz <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>eine <span class=\"_ _2\"></span>Gruppe <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>R\u00fcckve<span class=\"_ _d\"></span>rsicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtr\u00e4gen <span class=\"_ _2\"></span>wird eine V<span class=\"_ _2\"></span>erlustr\u00fccke<span class=\"_ _a\"></span>rstattungs<span class=\"_ _a\"></span>komponent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> festg<span class=\"_ _a\"></span>elegt, welc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>die Auf<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>olu<span class=\"_ _d\"></span>ng der <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rluste abbil<span class=\"_ _a\"></span>det<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Die <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ke<span class=\"_ _d\"></span>rstatt<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsko<span class=\"_ _d\"></span>mpo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wird <span class=\"_ _3\"></span>wie <span class=\"_ _e\"></span>folgt <span class=\"_ _e\"></span>b<span class=\"_ _d\"></span>estimmt: <span class=\"_ _3\"></span>Multipli<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>tion<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>des <span class=\"_ _3\"></span>ausgewies<span class=\"_ _a\"></span>enen <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>rlusts <span class=\"_ _e\"></span>aus <span class=\"_ _3\"></span>den <span class=\"_ _e\"></span>zu-<span class=\"_ _3ca\"> </span>grunde liege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> mit <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Pro<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ntsatz der Sch\u00e4de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> aus <span class=\"_ _1\"></span>den zugr<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>de liegen<span class=\"_ _a\"></span>den V<span class=\"_ _d\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngs-<span class=\"_ _3ca\"> </span>vertr\u00e4ge<span class=\"_ _d\"></span>n, bei <span class=\"_ _a\"></span>denen <span class=\"_ _a\"></span>die ko<span class=\"_ _a\"></span>nsolidierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>unternehmen <span class=\"_ _a\"></span>erwarten, <span class=\"_ _a\"></span>dass s<span class=\"_ _a\"></span>ie sie <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>der G<span class=\"_ _a\"></span>ruppe <span class=\"_ _a\"></span>ih<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>r ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge <span class=\"_ _12\"> </span>wieder  erstat<span class=\"_ _d\"></span>tet  bekomm<span class=\"_ _a\"></span>en.  Sofern  nur  manch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>  V<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge  in  d<span class=\"_ _d\"></span>er  belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>zug<span class=\"_ _a\"></span>runde liegende<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Gruppe dur<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>die Gruppe von gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en R\u00fcckversic<span class=\"_ _a\"></span>herungsve<span class=\"_ _d\"></span>rtr\u00e4g<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>edeckt sind, wird anhand einer syste-<span class=\"_ _3ca\"> </span>matisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>ration<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Me<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nteil <span class=\"_ _3\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>ausge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>senen<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>aus <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>runde <span class=\"_ _3\"></span>liege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Grupp<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>von <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en b<span class=\"_ _a\"></span>estimmt, <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r si<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4ge<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>zieht,<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Gruppe<span class=\"_ _a\"></span> von <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>en R<span class=\"_ _a\"></span>\u00fcck-<span class=\"_ _3ca\"> </span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _3\"></span>ged<span class=\"_ _a\"></span>eckt <span class=\"_ _3\"></span>sind. <span class=\"_ _3\"></span>Dur<span class=\"_ _a\"></span>ch <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>r\u00fcckerstattu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskom<span class=\"_ _d\"></span>po<span class=\"_ _a\"></span>nente <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Bu<span class=\"_ _a\"></span>chwert <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens-<span class=\"_ _3ca\"> </span>werts f\u00fcr d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zuk\u00fcnftigen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsschutz a<span class=\"_ _a\"></span>ngepasst. <span class=\"_ _a\"></span> Falls <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>gehaltene <span class=\"_ _1\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>eingeht, <span class=\"_ _3\"></span>der<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Deck<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>sich <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>reig<span class=\"_ _d\"></span>nisse <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>Erwerb <span class=\"_ _1\"></span>der R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung b<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>eht, werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>diese R<span class=\"_ _d\"></span>\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>kosten beim <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>gen Ans<span class=\"_ _a\"></span>atz aufwan<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>swi<span class=\"_ _a\"></span>rksam erfass<span class=\"_ _a\"></span>t. FOLGEBEW<span class=\"_ _a\"></span>ERTUN<span class=\"_ _a\"></span>G Gem\u00e4\u00df IAS 34 <span class=\"_ _d\"></span>darf di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> gr<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ds<span class=\"_ _a\"></span>\u00e4tzliche H\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>figkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> de<span class=\"_ _d\"></span>r Berich<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>tattung die H\u00f6<span class=\"_ _a\"></span>he der Jahr<span class=\"_ _a\"></span>esergebniss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t beeinfl<span class=\"_ _a\"></span>ussen. IFRS 17 e<span class=\"_ _1\"></span>rfor<span class=\"_ _a\"></span>dert <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>soforti<span class=\"_ _a\"></span>ge <span class=\"_ _3\"></span>Erfass<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>von <span class=\"_ _1\"></span>Sch\u00e4t<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>\u00c4nder<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>zuk\u00fcnftiger L<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>tungen <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>vertragli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen <span class=\"_ _3\"></span>Servic<span class=\"_ _a\"></span>emarge <span class=\"_ _e\"></span>b<span class=\"_ _d\"></span>eziehen, <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>G<span class=\"_ _d\"></span>ewinn- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnung. <span class=\"_ _3\"></span>Dami<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>das <span class=\"_ _e\"></span>Jahr<span class=\"_ _a\"></span>esergebnis<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>t beeinfl<span class=\"_ _d\"></span>usst <span class=\"_ _a\"></span>wird, <span class=\"_ _2\"></span>m\u00fcssen <span class=\"_ _a\"></span>unterj<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>hrige <span class=\"_ _2\"></span>Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _2\"></span>auf ei<span class=\"_ _d\"></span>ner <span class=\"_ _a\"></span>vom <span class=\"_ _a\"></span>Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>esbegin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>bis <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>um<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>jeweiligen<span class=\"_ _a\"></span> Beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>erm<span class=\"_ _a\"></span>in kumuli<span class=\"_ _d\"></span>erten <span class=\"_ _1\"></span>Grundlage<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>erfolgen<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>(Y<span class=\"_ _2\"></span>ear<span class=\"_ _a\"></span>-to-Da<span class=\"_ _a\"></span>te-Bila<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zier<span class=\"_ _a\"></span>ung)<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Im <span class=\"_ _3\"></span>Ra<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _3\"></span>Y<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>ar<span class=\"_ _2\"></span>-<span class=\"_ _1\"></span>to<span class=\"_ _a\"></span>-Date-Bil<span class=\"_ _d\"></span>anzierung <span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>unter<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>j\u00e4hrig e<span class=\"_ _1\"></span>rf<span class=\"_ _d\"></span>assten <span class=\"_ _1\"></span>S<span class=\"_ _d\"></span>ch\u00e4tz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs\u00e4<span class=\"_ _a\"></span>nderunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>ber\u00fc<span class=\"_ _d\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt<span class=\"_ _a\"></span>, <span class=\"_ _3\"></span>wo<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ing<span class=\"_ _d\"></span>egen <span class=\"_ _1\"></span>sie bei <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>Period-to<span class=\"_ _a\"></span>-Period-Bi<span class=\"_ _d\"></span>lanzie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die Berec<span class=\"_ _a\"></span>hnung  m<span class=\"_ _d\"></span>itei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>ezogen <span class=\"_ _10\"> </span>werde<span class=\"_ _d\"></span>n.  D<span class=\"_ _a\"></span>ie  VI<span class=\"_ _d\"></span>G-V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erun<span class=\"_ _a\"></span>gsgruppe <span class=\"_ _12\"> </span>hat <span class=\"_ _12\"> </span>si<span class=\"_ _d\"></span>ch  f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>Y<span class=\"_ _4\"></span>ear<span class=\"_ _a\"></span>-to-Da<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>-Bil<span class=\"_ _a\"></span>anzierung <span class=\"_ _12\"> </span>g<span class=\"_ _d\"></span>em<span class=\"_ _d\"></span>\u00e4\u00df IFRS 17.B13<span class=\"_ _d\"></span>7 <span class=\"_ _a\"></span>entschieden.<span class=\"_ _a\"></span> Nicht unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span> Anwen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>g des P<span class=\"_ _a\"></span>AA be<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _3ca\"> </span>sve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span> Die <span class=\"_ _a\"></span>CSM <span class=\"_ _a\"></span>zum A<span class=\"_ _a\"></span>bschlussstic<span class=\"_ _a\"></span>htag s<span class=\"_ _a\"></span>tellt <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Gewinn i<span class=\"_ _a\"></span>n ei<span class=\"_ _a\"></span>ner <span class=\"_ _a\"></span>Gruppe <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _a\"></span>dar<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _a\"></span>noch <span class=\"_ _a\"></span>nicht <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gs-<span class=\"_ _3ca\"> </span>wirksam <span class=\"_ _d\"></span>erfasst <span class=\"_ _a\"></span>wurde, <span class=\"_ _a\"></span>da er sich a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f die <span class=\"_ _a\"></span>zu erb<span class=\"_ _d\"></span>ringende<span class=\"_ _a\"></span>n zuk\u00fcnftigen <span class=\"_ _a\"></span>Leistungen b<span class=\"_ _a\"></span>ezieht. <span class=\"_ _a\"></span> Bei <span class=\"_ _1\"></span>einer <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>von Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Buchwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>CSM <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>zum <span class=\"_ _1\"></span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lusss<span class=\"_ _a\"></span>tichtag <span class=\"_ _1\"></span>gleich <span class=\"_ _1\"></span>dem Buchwer<span class=\"_ _a\"></span>t zu Beginn d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>eric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>riod<span class=\"_ _a\"></span>e, berichtigt <span class=\"_ _a\"></span>um:  \u2022<span class=\"_ _8\"> </span>die Auswirk<span class=\"_ _a\"></span>ungen etwaig<span class=\"_ _a\"></span>er neuer V<span class=\"_ _2\"></span>ertr\u00e4ge, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>inz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>gef<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gt <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>den,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die Aufzins<span class=\"_ _a\"></span>ung des B<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>chwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> CSM <span class=\"_ _a\"></span>w\u00e4hr<span class=\"_ _a\"></span>end des B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>richts<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aums, <span class=\"_ _a\"></span>bewertet <span class=\"_ _a\"></span>zu den Disko<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungss<span class=\"_ _a\"></span>\u00e4tzen beim<span class=\"_ _3ca\"> </span>erstmali<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tz,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die \u00c4nderu<span class=\"_ _d\"></span>ngen d<span class=\"_ _d\"></span>er E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _a\"></span>die sich a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f k\u00fcnftig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Leistung<span class=\"_ _d\"></span>en be<span class=\"_ _d\"></span>ziehen, <span class=\"_ _a\"></span>au\u00dfer we<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span>:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>diese Er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6hu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gswer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>en Buchwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t der <span class=\"_ _a\"></span>CSM <span class=\"_ _d\"></span>\u00fcberstei<span class=\"_ _d\"></span>ge<span class=\"_ _d\"></span>n und z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erlust f<span class=\"_ _a\"></span>\u00fchren o<span class=\"_ _a\"></span>der<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>diese <span class=\"_ _d\"></span>Red<span class=\"_ _a\"></span>uzierungen <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>erlust<span class=\"_ _a\"></span>kompon<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>der D<span class=\"_ _a\"></span>ecku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsr\u00fcc<span class=\"_ _a\"></span>kste<span class=\"_ _1\"></span>llu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>zugeordn<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den (sie<span class=\"_ _a\"></span>he<span class=\"_ _3ca\"> </span>Kapitel <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lus<span class=\"_ _a\"></span>tkompone<span class=\"_ _d\"></span>nte ab <span class=\"_ _d\"></span>Seite 161<span class=\"_ _a\"></span>),<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die Auswirk<span class=\"_ _a\"></span>ung etwaiger W<span class=\"_ _2\"></span>echselkurs<span class=\"_ _d\"></span>dif<span class=\"_ _a\"></span>ferenz<span class=\"_ _d\"></span>en a<span class=\"_ _d\"></span>uf die CS<span class=\"_ _a\"></span>M und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>den<span class=\"_ _1\"></span> i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Be<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsp<span class=\"_ _d\"></span>eriode a<span class=\"_ _a\"></span>ufgrund d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r \u00dcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gung <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Leistungen g<span class=\"_ _a\"></span>em\u00e4\u00df dem <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g als<span class=\"_ _d\"></span> versic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungstec<span class=\"_ _a\"></span>hnische Ert<span class=\"_ _d\"></span>r\u00e4ge a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>zten Be<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rag, <span class=\"_ _d\"></span>der e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mitt<span class=\"_ _a\"></span>elt wird,<span class=\"_ _d\"></span> indem <span class=\"_ _a\"></span>die am Absc<span class=\"_ _a\"></span>hlu<span class=\"_ _1\"></span>sssti<span class=\"_ _a\"></span>chtag <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>vor ei<span class=\"_ _a\"></span>ner etwaig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Aufteilung<span class=\"_ _a\"></span>) verbleibe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de CS<span class=\"_ _a\"></span>M auf d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n gege<span class=\"_ _a\"></span>nw\u00e4rtige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>und k<span class=\"_ _d\"></span>\u00fcnftigen D<span class=\"_ _a\"></span>eckungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aum a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fget<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>t wird <span class=\"_ _a\"></span>(siehe Kapit<span class=\"_ _a\"></span>el<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Ert<span class=\"_ _d\"></span>r\u00e4ge a<span class=\"_ _a\"></span>b Seite 160).<span class=\"_ _3ca\"> </span>In <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Folgebe<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>bei <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>CSM-Be<span class=\"_ _a\"></span>rechn<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>unter <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>VF<span class=\"_ _a\"></span>A <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>folgen<span class=\"_ _d\"></span>den <span class=\"_ _3\"></span>Mo<span class=\"_ _a\"></span>difikatio<span class=\"_ _a\"></span>nen <span class=\"_ _3\"></span>im <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h <span class=\"_ _3\"></span>zu<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> GMM vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>genomm<span class=\"_ _a\"></span>en:  \u2022<span class=\"_ _8\"> </span>\u00c4nderunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fina<span class=\"_ _a\"></span>nzieller An<span class=\"_ _d\"></span>nahm<span class=\"_ _d\"></span>en, die si<span class=\"_ _a\"></span>ch aufgr<span class=\"_ _d\"></span>und der <span class=\"_ _a\"></span>zugrund<span class=\"_ _d\"></span>eliege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ef<span class=\"_ _a\"></span>erenzwer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>eben, f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en zur<span class=\"_ _3ca\"> </span>Anpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r CSM, <span class=\"_ _a\"></span>anstatt <span class=\"_ _a\"></span>\u00fcb<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r die G<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nn- oder <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erlustr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>chnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g (o<span class=\"_ _a\"></span>der optio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ber die <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>amtergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isr<span class=\"_ _a\"></span>echnung<span class=\"_ _d\"></span>)<span class=\"_ _3ca\"> </span>gef\u00fchrt z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. Darunt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r f<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>en:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n des bei<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>enden Zeit<span class=\"_ _a\"></span>werts der <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ugr<span class=\"_ _a\"></span>unde<span class=\"_ _1\"></span>lieg<span class=\"_ _a\"></span>enden <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ef<span class=\"_ _a\"></span>erenzwer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>;<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Sch\u00e4tz<span class=\"_ _d\"></span>ungen <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>es <span class=\"_ _3\"></span>Bar<span class=\"_ _a\"></span>werts <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>k\u00fcnftige<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Zahlungss<span class=\"_ _d\"></span>tr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>\u00c4nder<span class=\"_ _d\"></span>ungen <span class=\"_ _3\"></span>finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>Risiken <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4gen<span class=\"_ _a\"></span> mit <span class=\"_ _a\"></span>dir<span class=\"_ _a\"></span>ekter \u00dc<span class=\"_ _a\"></span>bersc<span class=\"_ _d\"></span>hussbe<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gu<span class=\"_ _1\"></span>ng, <span class=\"_ _2\"></span>da di<span class=\"_ _a\"></span>ese mi<span class=\"_ _a\"></span>t <span class=\"_ _d\"></span>zuk<span class=\"_ _d\"></span>\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>eist<span class=\"_ _d\"></span>ungen <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rb<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndung <span class=\"_ _a\"></span>stehen;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Es gibt kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en ex<span class=\"_ _a\"></span>pliziten CSM<span class=\"_ _a\"></span>-Zinszuwac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>s.<span class=\"_ _3ca\"> </span>Die \u00c4nderungen der Erf\u00fcllungs<span class=\"_ _d\"></span>werte, die sich <span class=\"_ _1\"></span>auf k\u00fcnftige Leistu<span class=\"_ _d\"></span>ngen beziehen, die zu<span class=\"_ _1\"></span> einer Anpass<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>CSM f\u00fchr<span class=\"_ _a\"></span>en, umfasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: <span class=\"_ _d\"></span> \u2022<span class=\"_ _8\"> </span>Er<span class=\"_ _1\"></span>fa<span class=\"_ _a\"></span>hrungswerta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>pass<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en aufgr<span class=\"_ _d\"></span>und von A<span class=\"_ _a\"></span>bweichung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zwischen de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ve<span class=\"_ _a\"></span>reinnahm<span class=\"_ _a\"></span>ten Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> (u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mit<span class=\"_ _3ca\"> </span>verbunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en Z<span class=\"_ _a\"></span>ahlungsstr<span class=\"_ _a\"></span>\u00f6me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, wie <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>.B. A<span class=\"_ _d\"></span>bschl<span class=\"_ _a\"></span>usskosten <span class=\"_ _a\"></span>und Ste<span class=\"_ _d\"></span>uern auf V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungspr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>mie<span class=\"_ _a\"></span>n)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und den zu <span class=\"_ _a\"></span>Be<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>der Period<span class=\"_ _a\"></span>e gesch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>etr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in B<span class=\"_ _d\"></span>ezug <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf <span class=\"_ _d\"></span>verei<span class=\"_ _d\"></span>nnahm<span class=\"_ _a\"></span>te (oder f\u00e4ll<span class=\"_ _a\"></span>ige) Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die si<span class=\"_ _a\"></span>ch<span class=\"_ _3ca\"> </span>auf laufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> verg<span class=\"_ _a\"></span>angene L<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>istu<span class=\"_ _d\"></span>ngen b<span class=\"_ _d\"></span>eziehe<span class=\"_ _a\"></span>n, werd<span class=\"_ _a\"></span>en unmi<span class=\"_ _d\"></span>ttelbar im<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erlust e<span class=\"_ _a\"></span>rfasst, wohi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die sic<span class=\"_ _a\"></span>h auf ver<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e (o<span class=\"_ _d\"></span>der f\u00e4ll<span class=\"_ _a\"></span>ige) Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _d\"></span>r zuk\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige <span class=\"_ _a\"></span>Le<span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span>ungen bezie<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>als Anpass<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der<span class=\"_ _3ca\"> </span>CSM erfass<span class=\"_ _a\"></span>t werd<span class=\"_ _a\"></span>en,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>\u00c4nderunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er Sch\u00e4t<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>des <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>arwer<span class=\"_ _a\"></span>ts der k\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00f6<span class=\"_ _d\"></span>me <span class=\"_ _a\"></span>der Deckungs<span class=\"_ _a\"></span>r\u00fcckstell<span class=\"_ _a\"></span>ung, mit Aus<span class=\"_ _d\"></span>nahm<span class=\"_ _d\"></span>e<span class=\"_ _3ca\"> </span>von \u00c4nde<span class=\"_ _a\"></span>rungen des Z<span class=\"_ _a\"></span>eitwerts des <span class=\"_ _a\"></span>Geldes <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd \u00c4<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n des f<span class=\"_ _a\"></span>inanziellen <span class=\"_ _d\"></span>Risikos<span class=\"_ _a\"></span> (Erfassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g in d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r G<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- u<span class=\"_ _a\"></span>nd<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g bzw<span class=\"_ _2\"></span>. im so<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stige<span class=\"_ _a\"></span>n Ergebnis st<span class=\"_ _a\"></span>att Anpass<span class=\"_ _a\"></span>ung der CSM<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Abw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chu<span class=\"_ _d\"></span>ng<span class=\"_ _a\"></span>en z<span class=\"_ _a\"></span>wis<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n ei<span class=\"_ _a\"></span>ne<span class=\"_ _d\"></span>r j<span class=\"_ _a\"></span>edw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en I<span class=\"_ _a\"></span>nves<span class=\"_ _a\"></span>tm<span class=\"_ _a\"></span>entk<span class=\"_ _d\"></span>om<span class=\"_ _a\"></span>pon<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>te, di<span class=\"_ _a\"></span>e e<span class=\"_ _a\"></span>rwa<span class=\"_ _a\"></span>rtu<span class=\"_ _a\"></span>ngs<span class=\"_ _d\"></span>gem<span class=\"_ _2\"></span>\u00e4\u00df in<span class=\"_ _a\"></span> d<span class=\"_ _d\"></span>er P<span class=\"_ _a\"></span>eri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span> za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span>de<span class=\"_ _a\"></span>r I<span class=\"_ _a\"></span>nvestm<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>tkom<span class=\"_ _a\"></span>po<span class=\"_ _a\"></span>nente<span class=\"_ _a\"></span>, di<span class=\"_ _a\"></span>e i<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>er P<span class=\"_ _d\"></span>eri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span> ta<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00e4chli<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span> za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d.<span class=\"_ _d\"></span> Di<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span> Ab<span class=\"_ _a\"></span>wei<span class=\"_ _a\"></span>chun<span class=\"_ _a\"></span>gen <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mi<span class=\"_ _a\"></span>tte<span class=\"_ _a\"></span>lt d<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>eine<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>V<span class=\"_ _2\"></span>ergl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Inve<span class=\"_ _a\"></span>stm<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>kom<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>nen<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>, di<span class=\"_ _a\"></span>e i<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>r P<span class=\"_ _d\"></span>eri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span> ta<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00e4chli<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span> za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Zah<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>ung i<span class=\"_ _a\"></span>n d<span class=\"_ _a\"></span>er P<span class=\"_ _a\"></span>erio<span class=\"_ _a\"></span>de,<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> zu<span class=\"_ _3ca\"> </span>Begi<span class=\"_ _a\"></span>nn <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r Pe<span class=\"_ _d\"></span>rio<span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>wa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>et <span class=\"_ _a\"></span>wur<span class=\"_ _2\"></span>de, pl<span class=\"_ _a\"></span>us <span class=\"_ _a\"></span>et<span class=\"_ _a\"></span>waig<span class=\"_ _a\"></span>e v<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rungst<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>hnis<span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>Fi<span class=\"_ _a\"></span>nanz<span class=\"_ _a\"></span>ertr\u00e4<span class=\"_ _a\"></span>ge o<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>-auf<span class=\"_ _a\"></span>wen<span class=\"_ _a\"></span>dun<span class=\"_ _a\"></span>gen i<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Bez<span class=\"_ _a\"></span>ug<span class=\"_ _3ca\"> </span>auf<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>rwart<span class=\"_ _a\"></span>et<span class=\"_ _d\"></span>e Z<span class=\"_ _a\"></span>ahl<span class=\"_ _a\"></span>ung, <span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>vor si<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>zahl<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d. <span class=\"_ _a\"></span>Dass<span class=\"_ _a\"></span>el<span class=\"_ _d\"></span>be <span class=\"_ _a\"></span>gi<span class=\"_ _a\"></span>lt f\u00fc<span class=\"_ _a\"></span>r D<span class=\"_ _a\"></span>arle<span class=\"_ _a\"></span>hen<span class=\"_ _a\"></span> an <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>iche<span class=\"_ _a\"></span>run<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>nehm<span class=\"_ _a\"></span>er:i<span class=\"_ _a\"></span>nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> r\u00fc<span class=\"_ _a\"></span>ckza<span class=\"_ _a\"></span>hl-<span class=\"_ _3ca\"> </span>ba<span class=\"_ _a\"></span>r we<span class=\"_ _a\"></span>rd<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>. Un<span class=\"_ _a\"></span>d<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>\u00c4nderunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er Risi<span class=\"_ _a\"></span>koanpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>fina<span class=\"_ _a\"></span>nzielle Risike<span class=\"_ _a\"></span>n, die mit z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>\u00fcnftigen <span class=\"_ _a\"></span>Leistungen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _a\"></span>unden si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d.<span class=\"_ _3ca\"> </span>Mit <span class=\"_ _1\"></span>Ausna<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>von \u00c4nderung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der Risikoanpass<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>sind die <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>nannten <span class=\"_ _1\"></span>Anp<span class=\"_ _d\"></span>ass<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen der <span class=\"_ _3\"></span>C<span class=\"_ _a\"></span>SM u<span class=\"_ _1\"></span>nter Zugrund<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _d\"></span>von Di<span class=\"_ _a\"></span>skontieru<span class=\"_ _d\"></span>ngss\u00e4tz<span class=\"_ _a\"></span>en bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>elch<span class=\"_ _a\"></span>e die Merkm<span class=\"_ _a\"></span>ale der Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lungss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00f6<span class=\"_ _a\"></span>me d<span class=\"_ _d\"></span>er G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>beim <span class=\"_ _3\"></span>erstmali<span class=\"_ _a\"></span>gen <span class=\"_ _e\"></span>Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>widers<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>iegel<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>(siehe <span class=\"_ _3\"></span>Anha<span class=\"_ _d\"></span>ngang<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be 24.1. <span class=\"_ _1\"></span>(R\u00fcck-)V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>Unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>kapitel Dis<span class=\"_ _a\"></span>kontierungss<span class=\"_ _d\"></span>\u00e4tz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _d\"></span>b Seite 142<span class=\"_ _a\"></span>).  W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>Gruppe <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>w\u00e4<span class=\"_ _d\"></span>hr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>des <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>ckungszeitra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ms<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _1\"></span>wird <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Bezug <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>den Nettomitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>labfl<span class=\"_ _a\"></span>uss <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erlust er<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gswirksam erfasst, <span class=\"_ _1\"></span>wobei<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Buchwe<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>der Gruppe <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Erf\u00fcll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>werten <span class=\"_ _11\"> </span>e<span class=\"_ _d\"></span>ntspric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t. <span class=\"_ _11\"> </span>F\u00fcr <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Deck<span class=\"_ _a\"></span>ungsr\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _10\"> </span>sol<span class=\"_ _a\"></span>chen <span class=\"_ _11\"> </span>belaste<span class=\"_ _d\"></span>nden <span class=\"_ _11\"> </span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>on <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>ertr\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _11\"> </span>wird <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ust-<span class=\"_ _3ca\"> </span>kompon<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span> festg<span class=\"_ _a\"></span>elegt, <span class=\"_ _a\"></span>welche <span class=\"_ _2\"></span>die b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stim<span class=\"_ _d\"></span>mt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erluste <span class=\"_ _a\"></span>abbi<span class=\"_ _d\"></span>ldet. <span class=\"_ _a\"></span>F\u00fcr <span class=\"_ _a\"></span>zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Angab<span class=\"_ _a\"></span>en z<span class=\"_ _a\"></span>ur <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>kompone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>auf Seite 161 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> De<span class=\"_ _a\"></span>r B<span class=\"_ _a\"></span>uchw<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ner <span class=\"_ _a\"></span>Gru<span class=\"_ _d\"></span>pp<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>vert<span class=\"_ _a\"></span>r\u00e4ge<span class=\"_ _a\"></span>n w<span class=\"_ _a\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>zum<span class=\"_ _a\"></span> End<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ner<span class=\"_ _a\"></span> Be<span class=\"_ _a\"></span>ric<span class=\"_ _a\"></span>htsp<span class=\"_ _a\"></span>erio<span class=\"_ _a\"></span>de <span class=\"_ _d\"></span>bem<span class=\"_ _a\"></span>ess<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> als<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>e S<span class=\"_ _a\"></span>umm<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>aus: \u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>ec<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>ungsr\u00fcckstell<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g, <span class=\"_ _a\"></span>bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d aus d<span class=\"_ _a\"></span>em Erf\u00fcll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>wert, der si<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h a<span class=\"_ _a\"></span>uf zuk\u00fcnfti<span class=\"_ _d\"></span>ge Leist<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n be<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, die <span class=\"_ _a\"></span>der<span class=\"_ _3ca\"> </span>Gruppe <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sem <span class=\"_ _a\"></span>Zeitpunkt <span class=\"_ _a\"></span>zugeordn<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>wurden, <span class=\"_ _a\"></span>und der CSM<span class=\"_ _a\"></span> der<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Gruppe <span class=\"_ _a\"></span>zu diesem <span class=\"_ _d\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>; und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R\u00fcc<span class=\"_ _1\"></span>ks<span class=\"_ _a\"></span>tellung f\u00fcr <span class=\"_ _a\"></span>noch nicht abg<span class=\"_ _a\"></span>ewickelte <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsf<span class=\"_ _a\"></span>\u00e4lle, die de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Erf\u00fcllu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Bezug a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f v<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rgang<span class=\"_ _a\"></span>ene<span class=\"_ _3ca\"> </span>Leistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _d\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>elch<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _a\"></span>zu diesem Zeit<span class=\"_ _a\"></span>punkt zugeo<span class=\"_ _a\"></span>rd<span class=\"_ _d\"></span>net wurd<span class=\"_ _a\"></span>e.<span class=\"_ _3ca\"> </span>Unter<span class=\"_ _a\"></span> Anwen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>un<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span> des<span class=\"_ _d\"></span> PAA<span class=\"_ _a\"></span> bewertet<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>rtr\u00e4<span class=\"_ _3ca\"> </span>ge<span class=\"_ _a\"></span> Zum<span class=\"_ _a\"></span> E<span class=\"_ _a\"></span>nde j<span class=\"_ _a\"></span>ede<span class=\"_ _a\"></span>r B<span class=\"_ _a\"></span>eri<span class=\"_ _d\"></span>cht<span class=\"_ _a\"></span>speri<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>ntsp<span class=\"_ _a\"></span>ric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> Bu<span class=\"_ _a\"></span>chwe<span class=\"_ _a\"></span>rt <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Dec<span class=\"_ _a\"></span>kung<span class=\"_ _a\"></span>sr\u00fc<span class=\"_ _a\"></span>cks<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>el<span class=\"_ _a\"></span>lu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> d<span class=\"_ _d\"></span>em<span class=\"_ _a\"></span> Bu<span class=\"_ _a\"></span>chwe<span class=\"_ _a\"></span>rt <span class=\"_ _d\"></span>zu<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span> Begi<span class=\"_ _2\"></span>nn de<span class=\"_ _a\"></span>r P<span class=\"_ _a\"></span>erio<span class=\"_ _a\"></span>de \u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>uz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glich <span class=\"_ _a\"></span>den in de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Pe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iode <span class=\"_ _a\"></span>erha<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>enen Pr\u00e4mi<span class=\"_ _a\"></span>en,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>abz\u00fcglich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Abs<span class=\"_ _a\"></span>chlusskost<span class=\"_ _a\"></span>en (siehe hie<span class=\"_ _a\"></span>rzu Kapitel<span class=\"_ _a\"></span> Abschl<span class=\"_ _d\"></span>usskost<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n ab S<span class=\"_ _a\"></span>eite 159),<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>uz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glich <span class=\"_ _a\"></span>der Amorti<span class=\"_ _a\"></span>sat<span class=\"_ _1\"></span>ion <span class=\"_ _a\"></span>der Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskos<span class=\"_ _d\"></span>ten, di<span class=\"_ _a\"></span>e in der Be<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsp<span class=\"_ _d\"></span>eriode als<span class=\"_ _a\"></span> Aufwan<span class=\"_ _d\"></span>d f\u00fcr di<span class=\"_ _d\"></span>e Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe<span class=\"_ _3ca\"> </span>erfasst w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>z<span class=\"_ _1\"></span>uz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glich <span class=\"_ _a\"></span>einer etwaige<span class=\"_ _a\"></span>n Anpass<span class=\"_ _d\"></span>ung d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>rungskom<span class=\"_ _a\"></span>ponente, sof<span class=\"_ _a\"></span>ern zutref<span class=\"_ _a\"></span>fend,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>abz\u00fcglich des <span class=\"_ _a\"></span>Betrags, de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> die i<span class=\"_ _a\"></span>n der Period<span class=\"_ _a\"></span>e erbracht<span class=\"_ _a\"></span>en V<span class=\"_ _a\"></span>ersi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rungsleist<span class=\"_ _a\"></span>ungen als <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gst<span class=\"_ _a\"></span>echnische<span class=\"_ _3ca\"> </span>Ertr\u00e4ge a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ies<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>wurde, <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>abz\u00fcglich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> In<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>estm<span class=\"_ _a\"></span>entkompo<span class=\"_ _d\"></span>nente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die g<span class=\"_ _a\"></span>ezahlt ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span> die R\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>och <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t abg<span class=\"_ _d\"></span>ewick<span class=\"_ _a\"></span>elte<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lle <span class=\"_ _a\"></span>\u00fcbertrage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> w<span class=\"_ _d\"></span>urd<span class=\"_ _d\"></span>en.<span class=\"_ _3ca\"> </span>Die <span class=\"_ _a\"></span>R\u00fcckstell<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> f\u00fcr <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>oc<span class=\"_ _a\"></span>h nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>abge<span class=\"_ _a\"></span>wickelte <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsf\u00e4ll<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>Erf\u00fcll<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span> bezog<span class=\"_ _a\"></span>en <span class=\"_ _d\"></span>auf <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>eingetre<span class=\"_ _a\"></span>tenen Sch\u00e4den<span class=\"_ _a\"></span> gesch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> Der Erf\u00fcll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>wert bei<span class=\"_ _a\"></span>nhaltet a<span class=\"_ _a\"></span>uf unver<span class=\"_ _a\"></span>zerrte Ar<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und W<span class=\"_ _a\"></span>eise all<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ngem<span class=\"_ _d\"></span>ess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und belast<span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en Info<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>mationen,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>ohn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>una<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Kosten<span class=\"_ _d\"></span>- <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>Zei<span class=\"_ _d\"></span>tauf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nd <span class=\"_ _3\"></span>\u00fcber <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>etrag,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ze<span class=\"_ _1\"></span>itli<span class=\"_ _a\"></span>chen <span class=\"_ _e\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fall <span class=\"_ _1\"></span>und <span class=\"_ _e\"></span>Unsi<span class=\"_ _a\"></span>cherheit <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>zu-<span class=\"_ _3ca\"> </span>k\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Zahl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gss<span class=\"_ _a\"></span>tr\u00f6me <span class=\"_ _10\"> </span>verf\u00fcgba<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>sind, <span class=\"_ _10\"> </span>er  s<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>ieg<span class=\"_ _a\"></span>elt  da<span class=\"_ _a\"></span>mit <span class=\"_ _12\"> </span>derzeitig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Sch\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _10\"> </span>wider <span class=\"_ _10\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _10\"> </span>enth\u00e4lt <span class=\"_ _12\"> </span>ein<span class=\"_ _d\"></span>e <span class=\"_ _12\"> </span>expli<span class=\"_ _a\"></span>zite Anpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nichtfinan<span class=\"_ _d\"></span>zielle <span class=\"_ _3\"></span>Risi<span class=\"_ _a\"></span>ken <span class=\"_ _3\"></span>(die <span class=\"_ _1\"></span>Risikoan<span class=\"_ _d\"></span>pass<span class=\"_ _a\"></span>ung). <span class=\"_ _3\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>VIG <span class=\"_ _3\"></span>zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>R\u00fcckstell<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _1\"></span>noch <span class=\"_ _3\"></span>nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>abg<span class=\"_ _d\"></span>ewick<span class=\"_ _a\"></span>elte V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>lle <span class=\"_ _e\"></span>(Liabil<span class=\"_ _a\"></span>ity<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>for <span class=\"_ _f\"> </span>In<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>urre<span class=\"_ _a\"></span>d <span class=\"_ _f\"> </span>Claims \u2013 <span class=\"_ _e\"></span>LIC) <span class=\"_ _f\"> </span>stets<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>ab, <span class=\"_ _f\"> </span>selbst <span class=\"_ _f\"></span>dan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _f\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>davon <span class=\"_ _f\"> </span>ausgeg<span class=\"_ _a\"></span>angen <span class=\"_ _f\"> </span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _f\"> </span>da<span class=\"_ _1\"></span>ss <span class=\"_ _3\"></span>die Zahlu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e inne<span class=\"_ _d\"></span>rhalb <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6chst<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>eines Jahr<span class=\"_ _a\"></span>es ab Ein<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>ten des Sc<span class=\"_ _a\"></span>hadens <span class=\"_ _a\"></span>zu zahlen si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>nahm<span class=\"_ _d\"></span>t werd<span class=\"_ _a\"></span>en. <span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _3\"></span>Fakt<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Umst<span class=\"_ _a\"></span>\u00e4nde <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>\u00e4hr<span class=\"_ _a\"></span>end <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>De<span class=\"_ _a\"></span>ckungsz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itr<span class=\"_ _d\"></span>aums <span class=\"_ _1\"></span>darauf <span class=\"_ _3\"></span>hi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>deu<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n, <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>eine <span class=\"_ _3\"></span>Gruppe <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>vertr\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>belasten<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ist, w<span class=\"_ _1\"></span>ird in <span class=\"_ _1\"></span>Bezug <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Nettomi<span class=\"_ _d\"></span>ttela<span class=\"_ _a\"></span>bfluss <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erlust <span class=\"_ _1\"></span>erfolgswi<span class=\"_ _a\"></span>rksam <span class=\"_ _1\"></span>erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>wobei der <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>uchwert der <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>den Erf\u00fcllungs<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>entspri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht. F\u00fcr <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Deck<span class=\"_ _a\"></span>ungsr\u00fcckstell<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>einer <span class=\"_ _1\"></span>sol<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>belast<span class=\"_ _a\"></span>enden Gruppe <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>wird e<span class=\"_ _1\"></span>ine Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>kompone<span class=\"_ _d\"></span>nte <span class=\"_ _1\"></span>festgel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt, <span class=\"_ _1\"></span>welche <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>besti<span class=\"_ _d\"></span>mmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erluste <span class=\"_ _1\"></span>abbil<span class=\"_ _d\"></span>det. <span class=\"_ _1\"></span>F\u00fcr <span class=\"_ _1\"></span>zus\u00e4t<span class=\"_ _d\"></span>zliche Angabe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>zur <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erlustkom<span class=\"_ _d\"></span>po<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ente <span class=\"_ _f\"> </span>wird <span class=\"_ _f\"> </span>auf <span class=\"_ _11\"> </span>Seite 15<span class=\"_ _a\"></span>2 <span class=\"_ _11\"> </span>sowi<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>auf <span class=\"_ _11\"> </span>Seite 1<span class=\"_ _d\"></span>61 <span class=\"_ _f\"> </span>verwies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _f\"> </span>F\u00fcr <span class=\"_ _11\"> </span>zus\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>liche <span class=\"_ _f\"> </span>Angaben <span class=\"_ _f\"></span>zu <span class=\"_ _11\"> </span>den Absc<span class=\"_ _d\"></span>hlusskost<span class=\"_ _a\"></span>en wird <span class=\"_ _a\"></span>auf Kapitel A<span class=\"_ _d\"></span>bschl<span class=\"_ _a\"></span>usskosten <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b Seit<span class=\"_ _a\"></span>e 159 <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erwies<span class=\"_ _a\"></span>en. Gehaltene<span class=\"_ _d\"></span> R\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _d\"></span>ertr\u00e4ge D<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> Fo<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>be<span class=\"_ _a\"></span>wer<span class=\"_ _2\"></span>tu<span class=\"_ _a\"></span>ng<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>ha<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>ten<span class=\"_ _2\"></span>er <span class=\"_ _2\"></span>R\u00fc<span class=\"_ _a\"></span>ckv<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>e<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>sve<span class=\"_ _2\"></span>rtr<span class=\"_ _3ca\"> </span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span> f<span class=\"_ _a\"></span>ol<span class=\"_ _2\"></span>gt<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>den<span class=\"_ _a\"></span> g<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span>ic<span class=\"_ _2\"></span>hen<span class=\"_ _a\"></span> G<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span>s\u00e4<span class=\"_ _a\"></span>tz<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> w<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> b<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span> a<span class=\"_ _a\"></span>us<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>st<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>ve<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>r\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n u<span class=\"_ _2\"></span>nd <span class=\"_ _a\"></span>w<span class=\"_ _a\"></span>ur<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span> a<span class=\"_ _2\"></span>nge<span class=\"_ _a\"></span>pa<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>de<span class=\"_ _2\"></span>n s<span class=\"_ _a\"></span>pe<span class=\"_ _2\"></span>zi<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Me<span class=\"_ _d\"></span>rk<span class=\"_ _a\"></span>ma<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>h<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>R\u00fc<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>ver<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>sv<span class=\"_ _a\"></span>er<span class=\"_ _d\"></span>tr<span class=\"_ _2\"></span>\u00e4g<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>Re<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> z<span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>tra<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>en.<span class=\"_ _2\"></span>  Sofe<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>eine <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tr\u00fcc<span class=\"_ _d\"></span>kers<span class=\"_ _a\"></span>tattu<span class=\"_ _a\"></span>ngsko<span class=\"_ _a\"></span>mpon<span class=\"_ _d\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>gebil<span class=\"_ _a\"></span>det <span class=\"_ _a\"></span>wur<span class=\"_ _a\"></span>de, <span class=\"_ _a\"></span>verri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ern di<span class=\"_ _a\"></span>e ko<span class=\"_ _a\"></span>nsolidi<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>ersic<span class=\"_ _d\"></span>he<span class=\"_ _a\"></span>rungs<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>ernehm<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>die V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tr\u00fccke<span class=\"_ _a\"></span>rstatt<span class=\"_ _a\"></span>ungsko<span class=\"_ _a\"></span>mpo<span class=\"_ _a\"></span>nente <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>Rahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>olg<span class=\"_ _a\"></span>ebe<span class=\"_ _a\"></span>wert<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>auf <span class=\"_ _3\"></span>n<span class=\"_ _d\"></span>ull <span class=\"_ _1\"></span>ents<span class=\"_ _a\"></span>pre<span class=\"_ _a\"></span>chend <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erri<span class=\"_ _a\"></span>ngeru<span class=\"_ _d\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>bela<span class=\"_ _a\"></span>s- ten<span class=\"_ _d\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Gruppe<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>zugru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lieg<span class=\"_ _a\"></span>ende<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cher<span class=\"_ _d\"></span>ungs<span class=\"_ _a\"></span>vert<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>wide<span class=\"_ _a\"></span>rzuspi<span class=\"_ _a\"></span>egeln<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>dass<span class=\"_ _a\"></span> di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlus<span class=\"_ _a\"></span>tr\u00fcck<span class=\"_ _a\"></span>erst<span class=\"_ _d\"></span>att<span class=\"_ _a\"></span>ungskom<span class=\"_ _a\"></span>pone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e den A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eil des<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Bu<span class=\"_ _a\"></span>chwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s de<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>kompo<span class=\"_ _a\"></span>nent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> der bel<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>ende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe<span class=\"_ _a\"></span> zugrun<span class=\"_ _a\"></span>de liege<span class=\"_ _a\"></span>nder V<span class=\"_ _2\"></span>ersic<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>ungsver<span class=\"_ _a\"></span>tr\u00e4ge,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> das <span class=\"_ _a\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>rnehmen<span class=\"_ _a\"></span> aufg<span class=\"_ _a\"></span>run<span class=\"_ _a\"></span>d s<span class=\"_ _a\"></span>einer <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>\u00fcc<span class=\"_ _a\"></span>kversi<span class=\"_ _a\"></span>cher<span class=\"_ _a\"></span>ungsv<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>tatte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zu <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>komm<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>erwa<span class=\"_ _a\"></span>rtet, <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _a\"></span>\u00fcbers<span class=\"_ _a\"></span>teigt.<span class=\"_ _a\"></span> \u00c4NDERUNG UND<span class=\"_ _a\"></span> AU<span class=\"_ _a\"></span>SB<span class=\"_ _1\"></span>UC<span class=\"_ _a\"></span>HU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> au<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>ebucht, <span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dem V<span class=\"_ _a\"></span>ertrag verbund<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>ech<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e und <span class=\"_ _1\"></span>Pflicht<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>erlosc<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>(d.h.<span class=\"_ _a\"></span> erf\u00fcllt, <span class=\"_ _a\"></span>gek\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>digt <span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ausgel<span class=\"_ _d\"></span>aufen) <span class=\"_ _a\"></span>si<span class=\"_ _d\"></span>nd o<span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trag <span class=\"_ _a\"></span>so<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ge\u00e4ndert <span class=\"_ _a\"></span>wird,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>dass <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>aus <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>\u00c4nde<span class=\"_ _d\"></span>rung <span class=\"_ _a\"></span>eine <span class=\"_ _a\"></span>\u00c4nder<span class=\"_ _d\"></span>ung <span class=\"_ _2\"></span>des<span class=\"_ _1\"></span> Bewert<span class=\"_ _a\"></span>ungsmodells o<span class=\"_ _a\"></span>der d<span class=\"_ _a\"></span>es anwe<span class=\"_ _d\"></span>ndbar<span class=\"_ _a\"></span>en Sta<span class=\"_ _a\"></span>ndards f<span class=\"_ _a\"></span>\u00fcr di<span class=\"_ _a\"></span>e Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng ei<span class=\"_ _a\"></span>ner Ko<span class=\"_ _d\"></span>mpo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>es V<span class=\"_ _2\"></span>ertrags e<span class=\"_ _a\"></span>rgibt. I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dies<span class=\"_ _a\"></span>en F\u00e4llen wir<span class=\"_ _a\"></span>d der <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rspr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nglic<span class=\"_ _a\"></span>he V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtrag <span class=\"_ _a\"></span>ausgebu<span class=\"_ _d\"></span>cht und <span class=\"_ _a\"></span>der ge\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertrag als <span class=\"_ _a\"></span>neuer V<span class=\"_ _2\"></span>ertrag ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geb<span class=\"_ _d\"></span>ucht.<span class=\"_ _3ca\"> </span>Ausweis Gem\u00e4\u00df <span class=\"_ _1\"></span>IFRS 1<span class=\"_ _d\"></span>7 <span class=\"_ _1\"></span>weisen <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>konsoli<span class=\"_ _a\"></span>dier<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Konzernbila<span class=\"_ _d\"></span>nz <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Buchwe<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>folgenden Portfoli<span class=\"_ _a\"></span>os getr<span class=\"_ _a\"></span>ennt aus:<span class=\"_ _a\"></span> ausgestell<span class=\"_ _a\"></span>te V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsver<span class=\"_ _a\"></span>tr\u00e4ge, die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>swer<span class=\"_ _d\"></span>te si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d,<span class=\"_ _a\"></span> ausgestell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span> V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e, die <span class=\"_ _11\"> </span>V<span class=\"_ _d\"></span>erbin<span class=\"_ _a\"></span>dlichkeiten <span class=\"_ _11\"> </span>sind, <span class=\"_ _10\"> </span>Po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfol<span class=\"_ _d\"></span>ios <span class=\"_ _11\"> </span>gehaltener <span class=\"_ _11\"> </span>R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngsvertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge, <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswer<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>sind, <span class=\"_ _11\"> </span>und <span class=\"_ _10\"> </span>Portfoli<span class=\"_ _a\"></span>os gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er R<span class=\"_ _d\"></span>\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsver<span class=\"_ _a\"></span>tr\u00e4ge, die V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeiten<span class=\"_ _a\"></span> sind.  V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die vor <span class=\"_ _1\"></span>Begin<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>zug<span class=\"_ _d\"></span>eh\u00f6rige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _d\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rungs<span class=\"_ _a\"></span>vertr\u00e4ge <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>Absc<span class=\"_ _a\"></span>hlusskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zt <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>den, w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den in den <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>uchw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>der je<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>s zuge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6rig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Po<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>ios von a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>geste<span class=\"_ _1\"></span>llte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4gen mi<span class=\"_ _d\"></span>teinb<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>og<span class=\"_ _a\"></span>en.  Die <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Gewinn- <span class=\"_ _3\"></span>und <span class=\"_ _f\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ustrec<span class=\"_ _a\"></span>hnun<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>im <span class=\"_ _3\"></span>sonsti<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ebnis <span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>assten <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>etr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>unterglied<span class=\"_ _d\"></span>ert <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>das versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>Ergebnis, <span class=\"_ _10\"> </span>beste<span class=\"_ _a\"></span>hend <span class=\"_ _10\"> </span>aus <span class=\"_ _10\"> </span>den <span class=\"_ _10\"> </span>versicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _10\"> </span>Ertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>sowie <span class=\"_ _10\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>versicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>technisc<span class=\"_ _a\"></span>hen Aufwend<span class=\"_ _a\"></span>ungen, u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d das <span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>herungste<span class=\"_ _d\"></span>chnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>es Fin<span class=\"_ _a\"></span>anzergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is.  Die \u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g der Risikoanpass<span class=\"_ _a\"></span>ung f\u00fcr <span class=\"_ _1\"></span>nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Risik<span class=\"_ _d\"></span>en wird in da<span class=\"_ _1\"></span>s v<span class=\"_ _d\"></span>ersiche<span class=\"_ _d\"></span>rungste<span class=\"_ _a\"></span>chnische Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is und das ver<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngste<span class=\"_ _a\"></span>chnische Fin<span class=\"_ _a\"></span>anzergeb<span class=\"_ _d\"></span>nis aufg<span class=\"_ _d\"></span>egliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> Ertr\u00e4ge <span class=\"_ _f\"></span>od<span class=\"_ _a\"></span>er <span class=\"_ _f\"> </span>Aufw<span class=\"_ _d\"></span>endung<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>aus <span class=\"_ _f\"> </span>ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>R\u00fcckversi<span class=\"_ _a\"></span>cherungs<span class=\"_ _a\"></span>vertr\u00e4gen <span class=\"_ _e\"></span>sind <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Gewinn- <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erlustre<span class=\"_ _a\"></span>chnung <span class=\"_ _f\"></span>i<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>versicher<span class=\"_ _a\"></span>ungstech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isch<span class=\"_ _d\"></span>es <span class=\"_ _3\"></span>Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is \u2013 <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ehaltene <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _3\"></span>da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gest<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llt. <span class=\"_ _3\"></span>Somi<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>das <span class=\"_ _3\"></span>Erg<span class=\"_ _d\"></span>ebnis aus <span class=\"_ _3\"></span>gehalt<span class=\"_ _a\"></span>enen <span class=\"_ _3\"></span>R\u00fcckversi<span class=\"_ _a\"></span>cherungs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>ge<span class=\"_ _d\"></span>tre<span class=\"_ _a\"></span>nnt<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Auf<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>ausg<span class=\"_ _a\"></span>estellten <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>argest<span class=\"_ _a\"></span>ellt. VERSICH<span class=\"_ _d\"></span>ERUNGSTEC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>NISC<span class=\"_ _a\"></span>HE ER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>R\u00c4G<span class=\"_ _a\"></span>E Die <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>cherungstec<span class=\"_ _a\"></span>hnischen <span class=\"_ _2\"></span>Ertr\u00e4ge <span class=\"_ _2\"></span>stellen <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Erbri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _2\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>aus <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _d\"></span> Leistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _10\"> </span>mit <span class=\"_ _11\"> </span>eine<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>Betr<span class=\"_ _d\"></span>ag <span class=\"_ _10\"> </span>dar<span class=\"_ _2\"></span>, <span class=\"_ _11\"> </span>welcher <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leis<span class=\"_ _a\"></span>tung <span class=\"_ _10\"> </span>entspricht, <span class=\"_ _11\"> </span>auf <span class=\"_ _10\"> </span>die <span class=\"_ _12\"> </span>im<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Ge<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>enzug <span class=\"_ _10\"> </span>f\u00fcr <span class=\"_ _12\"> </span>dies<span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>Le<span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span>ungen erwart<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _d\"></span>em\u00e4\u00df <span class=\"_ _a\"></span>ein Anspru<span class=\"_ _d\"></span>ch bes<span class=\"_ _a\"></span>teht.  F\u00fcr nicht unter Anwe<span class=\"_ _d\"></span>ndung des P<span class=\"_ _2\"></span>AA bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete V<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ntspr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n die versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> einer Grup<span class=\"_ _a\"></span>pe von <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en da<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>entspr<span class=\"_ _a\"></span>echende<span class=\"_ _d\"></span>n A<span class=\"_ _a\"></span>nteil <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>gesamt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>Entgelt<span class=\"_ _d\"></span>e f<span class=\"_ _a\"></span>\u00fcr die <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4ge <span class=\"_ _a\"></span>f\u00fcr di<span class=\"_ _d\"></span>e P<span class=\"_ _a\"></span>eriode, <span class=\"_ _a\"></span>d. h. dem Betrag der an die konsoli<span class=\"_ _a\"></span>dierten V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>unternehmen beza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lten Pr\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gepass<span class=\"_ _d\"></span>t um einen Fina<span class=\"_ _d\"></span>nzieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>ef<span class=\"_ _d\"></span>fekt <span class=\"_ _3\"></span>(den <span class=\"_ _3\"></span>Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Geldes) <span class=\"_ _1\"></span>und<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _d\"></span>nter <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssc<span class=\"_ _d\"></span>hluss <span class=\"_ _3\"></span>etw<span class=\"_ _a\"></span>aiger <span class=\"_ _3\"></span>Investmen<span class=\"_ _a\"></span>tkompone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten. <span class=\"_ _3\"></span>Das <span class=\"_ _1\"></span>gesamte <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tgel<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>eine<span class=\"_ _a\"></span> Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> umf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst B<span class=\"_ _a\"></span>etr\u00e4ge, die i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erbind<span class=\"_ _a\"></span>ung mi<span class=\"_ _a\"></span>t de<span class=\"_ _1\"></span>r Er<span class=\"_ _a\"></span>br<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gung <span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> Di<span class=\"_ _a\"></span>enstleistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g st<span class=\"_ _a\"></span>ehen, dar<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> auc<span class=\"_ _d\"></span>h:  \u2022<span class=\"_ _8\"> </span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>hnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fwen<span class=\"_ _d\"></span>dung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, mit A<span class=\"_ _a\"></span>usnahm<span class=\"_ _a\"></span>e der Betr\u00e4g<span class=\"_ _a\"></span>e in Bez<span class=\"_ _d\"></span>ug auf die <span class=\"_ _a\"></span>Risikoanpass<span class=\"_ _a\"></span>ung f\u00fc<span class=\"_ _d\"></span>r nichtf<span class=\"_ _d\"></span>inan-<span class=\"_ _3ca\"> </span>zielle Risi<span class=\"_ _d\"></span>ken so<span class=\"_ _a\"></span>wie jeglich<span class=\"_ _d\"></span>e Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlustkom<span class=\"_ _a\"></span>ponente d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r D<span class=\"_ _a\"></span>ec<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _d\"></span>tellung <span class=\"_ _a\"></span>allokiert si<span class=\"_ _a\"></span>nd;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>sonstige Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge, <span class=\"_ _a\"></span>wie die Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ags<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>uer<span class=\"_ _4\"></span>, die den V<span class=\"_ _2\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>nehmer:in<span class=\"_ _a\"></span>nen geson<span class=\"_ _d\"></span>dert in <span class=\"_ _a\"></span>Rechnung ges<span class=\"_ _a\"></span>tellt wer<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>k\u00f6nnen;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die Risikoa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>pass<span class=\"_ _a\"></span>ung f\u00fcr nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tfin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Risi<span class=\"_ _d\"></span>ken, mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>usnahm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> de<span class=\"_ _d\"></span>r Betr\u00e4g<span class=\"_ _a\"></span>e, die auf die <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlustkompo<span class=\"_ _a\"></span>nente d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _3ca\"> </span>Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckstell<span class=\"_ _a\"></span>ung allokie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den;<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die Aufl\u00f6sung d<span class=\"_ _a\"></span>er CSM u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Be<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>r\u00e4ge, die i<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _d\"></span>ndung m<span class=\"_ _a\"></span>it den Abs<span class=\"_ _d\"></span>chlusskos<span class=\"_ _a\"></span>ten st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n.<span class=\"_ _3ca\"> </span>F\u00fcr <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>w<span class=\"_ _d\"></span>esentlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> Er<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>bung <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Ma<span class=\"_ _d\"></span>nageme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Aufl\u00f6s<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>CSM z<span class=\"_ _1\"></span>ugr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde <span class=\"_ _1\"></span>gelegt w<span class=\"_ _1\"></span>ird,<span class=\"_ _d\"></span> w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>auf Kapitel <span class=\"_ _a\"></span>\u201e<span class=\"_ _1\"></span>Aufl\u00f6s<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der vertraglic<span class=\"_ _a\"></span>hen Servic<span class=\"_ _a\"></span>emarge\u201c ab S<span class=\"_ _a\"></span>eite 14<span class=\"_ _d\"></span>3 verwies<span class=\"_ _a\"></span>en. Bei der An<span class=\"_ _d\"></span>wendung<span class=\"_ _d\"></span> des P<span class=\"_ _2\"></span>AA entspr<span class=\"_ _a\"></span>echen die ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung<span class=\"_ _a\"></span>stechnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Ertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>der Period<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> dem<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Betrag de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> der Perio<span class=\"_ _a\"></span>de zugeord<span class=\"_ _a\"></span>neten  erwart<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>en  Pr\u00e4mie<span class=\"_ _a\"></span>neinnahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  mit  Aus<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ah<span class=\"_ _d\"></span>me  einer  etwaig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  Investme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>kom<span class=\"_ _a\"></span>pone<span class=\"_ _d\"></span>nte. <span class=\"_ _7\"> </span>Di<span class=\"_ _a\"></span>e  erwarteten<span class=\"_ _d\"></span> Pr\u00e4mienei<span class=\"_ _a\"></span>nnahmen<span class=\"_ _a\"></span>  wer<span class=\"_ _a\"></span>den <span class=\"_ _12\"> </span>jed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _10\"> </span>Periode,<span class=\"_ _a\"></span>  in <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>L<span class=\"_ _1\"></span>eist<span class=\"_ _a\"></span>ungen <span class=\"_ _12\"> </span>gem<span class=\"_ _a\"></span>\u00e4\u00df  d<span class=\"_ _a\"></span>em <span class=\"_ _10\"> </span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertrag <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>rbr<span class=\"_ _a\"></span>acht <span class=\"_ _12\"> </span>werd<span class=\"_ _a\"></span>en, <span class=\"_ _10\"> </span>im W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sentli<span class=\"_ _a\"></span>chen <span class=\"_ _f\"> </span>au<span class=\"_ _1\"></span>f <span class=\"_ _f\"></span>der <span class=\"_ _e\"></span>Grundlage <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>es <span class=\"_ _f\"> </span>linear<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>Befr<span class=\"_ _a\"></span>eiungsm<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sters <span class=\"_ _e\"></span>auf <span class=\"_ _f\"> </span>Ebene <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>lokalen <span class=\"_ _f\"> </span>Ein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten <span class=\"_ _e\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>or<span class=\"_ _d\"></span>dne<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _f\"></span>W<span class=\"_ _a\"></span>enn jedoc<span class=\"_ _d\"></span>h  d<span class=\"_ _a\"></span>as <span class=\"_ _12\"> </span>erwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>  M<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste<span class=\"_ _d\"></span>r <span class=\"_ _12\"> </span>der <span class=\"_ _11\"> </span>B<span class=\"_ _1\"></span>efrei<span class=\"_ _a\"></span>ung <span class=\"_ _10\"> </span>v<span class=\"_ _1\"></span>om <span class=\"_ _11\"> </span>R<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>ko <span class=\"_ _10\"> </span>w\u00e4hr<span class=\"_ _d\"></span>end <span class=\"_ _12\"> </span>des <span class=\"_ _10\"> </span>Deck<span class=\"_ _a\"></span>ungszeitraum<span class=\"_ _a\"></span>s  si<span class=\"_ _d\"></span>gnifika<span class=\"_ _a\"></span>nt <span class=\"_ _12\"> </span>vom <span class=\"_ _10\"> </span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>ablauf abweic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _3\"></span>dan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>erfolgt <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Zuord<span class=\"_ _a\"></span>nun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>auf <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Grun<span class=\"_ _a\"></span>dlage <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>erwart<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ze<span class=\"_ _1\"></span>itp<span class=\"_ _a\"></span>unkte <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>Entst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hens<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>von <span class=\"_ _3\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span>technisc<span class=\"_ _a\"></span>hen Aufwend<span class=\"_ _a\"></span>ungen.  W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>Fakt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Umst\u00e4nde <span class=\"_ _2\"></span>\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _2\"></span>zwisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>den <span class=\"_ _a\"></span>beid<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>im <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _2\"></span>gena<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Met<span class=\"_ _a\"></span>hoden <span class=\"_ _a\"></span>gew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>chs<span class=\"_ _a\"></span>elt. VERLUS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>KOMPON<span class=\"_ _a\"></span>ENTE V<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, die bei ers<span class=\"_ _a\"></span>tmali<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Ans<span class=\"_ _a\"></span>atz bel<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>end <span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>nd, wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bei erstm<span class=\"_ _a\"></span>ali<span class=\"_ _a\"></span>gem Ans<span class=\"_ _a\"></span>at<span class=\"_ _d\"></span>z <span class=\"_ _1\"></span>nic<span class=\"_ _a\"></span>ht <span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>ende<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>ertr\u00e4<span class=\"_ _a\"></span>gen des-<span class=\"_ _3ca\"> </span>sel<span class=\"_ _a\"></span>ben<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Po<span class=\"_ _a\"></span>rtfo<span class=\"_ _d\"></span>lio<span class=\"_ _a\"></span>s abg<span class=\"_ _a\"></span>eg<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>enz<span class=\"_ _a\"></span>t. Gr<span class=\"_ _a\"></span>upp<span class=\"_ _a\"></span>en, di<span class=\"_ _a\"></span>e bei<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span> erstm<span class=\"_ _a\"></span>ali<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atz ni<span class=\"_ _a\"></span>cht<span class=\"_ _d\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>la<span class=\"_ _a\"></span>sten<span class=\"_ _a\"></span>d wa<span class=\"_ _a\"></span>ren<span class=\"_ _a\"></span>, k\u00f6<span class=\"_ _a\"></span>nne<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span> der F<span class=\"_ _d\"></span>olg<span class=\"_ _a\"></span>eb<span class=\"_ _a\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>un<span class=\"_ _a\"></span>g bel<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>end <span class=\"_ _7\"> </span>we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>en, <span class=\"_ _7\"> </span>we<span class=\"_ _a\"></span>nn <span class=\"_ _7\"> </span>si<span class=\"_ _d\"></span>ch <span class=\"_ _7\"> </span>An<span class=\"_ _d\"></span>na<span class=\"_ _a\"></span>hme<span class=\"_ _a\"></span>n <span class=\"_ _7\"> </span>\u00e4nd<span class=\"_ _a\"></span>ern <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>Erf<span class=\"_ _a\"></span>ahr<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>we<span class=\"_ _d\"></span>rt<span class=\"_ _a\"></span>anpa<span class=\"_ _a\"></span>ssu<span class=\"_ _d\"></span>ng<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>vor<span class=\"_ _a\"></span>ge<span class=\"_ _d\"></span>nom<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>wer<span class=\"_ _2\"></span>den. <span class=\"_ _7\"> </span>F<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _7\"> </span>eine<span class=\"_ _a\"></span> bel<span class=\"_ _a\"></span>ast<span class=\"_ _a\"></span>ende<span class=\"_ _a\"></span> G<span class=\"_ _a\"></span>ruppe<span class=\"_ _a\"></span> wir<span class=\"_ _2\"></span>d ei<span class=\"_ _a\"></span>ne <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erl<span class=\"_ _a\"></span>ustko<span class=\"_ _a\"></span>mp<span class=\"_ _a\"></span>one<span class=\"_ _a\"></span>nte <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>eck<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>r\u00fc<span class=\"_ _d\"></span>ckst<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>bilde<span class=\"_ _a\"></span>t, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>k\u00fcnf<span class=\"_ _a\"></span>tig<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>erl<span class=\"_ _a\"></span>uste<span class=\"_ _a\"></span> ab<span class=\"_ _d\"></span>bil<span class=\"_ _a\"></span>det<span class=\"_ _a\"></span>.  Eine V<span class=\"_ _2\"></span>erlustkompo<span class=\"_ _a\"></span>nente spi<span class=\"_ _a\"></span>egelt eine<span class=\"_ _d\"></span> fikti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e Erf<span class=\"_ _a\"></span>assung vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rlusten, die j<span class=\"_ _a\"></span>eder Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bel<span class=\"_ _a\"></span>astender V<span class=\"_ _2\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr\u00e4<span class=\"_ _d\"></span>ge oder <span class=\"_ _a\"></span>bei <span class=\"_ _2\"></span>V<span class=\"_ _d\"></span>ertrags<span class=\"_ _d\"></span>begi<span class=\"_ _a\"></span>nn <span class=\"_ _a\"></span>profitabl<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ertr\u00e4ge, <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>belastend <span class=\"_ _2\"></span>wurd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>zugeor<span class=\"_ _a\"></span>dnet <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>wider<span class=\"_ _2\"></span>. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erlustkom<span class=\"_ _a\"></span>ponente <span class=\"_ _2\"></span>wird aufgel\u00f6st <span class=\"_ _f\"></span>auf <span class=\"_ _e\"></span>Grundlage <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _f\"></span>system<span class=\"_ _d\"></span>atisc<span class=\"_ _d\"></span>hen <span class=\"_ _f\"> </span>Allokatio<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>den <span class=\"_ _f\"></span>Folg<span class=\"_ _a\"></span>ebewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _f\"></span>ermi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>telt<span class=\"_ _d\"></span>en <span class=\"_ _f\"> </span>\u00c4nder<span class=\"_ _d\"></span>ungen <span class=\"_ _f\"></span>in <span class=\"_ _f\"> </span>den Erf\u00fcllungs<span class=\"_ _a\"></span>werten, <span class=\"_ _f\"> </span>welche <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>zuk\u00fcnftig<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>Leistung<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>betr<span class=\"_ _d\"></span>ef<span class=\"_ _a\"></span>fen, <span class=\"_ _11\"> </span>zur <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>komponent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>und <span class=\"_ _f\"> </span>zur <span class=\"_ _11\"> </span>Deck<span class=\"_ _a\"></span>ungsr\u00fcckstell<span class=\"_ _a\"></span>ung, ausgenomm<span class=\"_ _a\"></span>en die V<span class=\"_ _a\"></span>erlus<span class=\"_ _a\"></span>tkomponent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>. In den <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>olgeb<span class=\"_ _a\"></span>ewert<span class=\"_ _d\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en wird die V<span class=\"_ _2\"></span>erlustkom<span class=\"_ _a\"></span>pone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te au\u00dfe<span class=\"_ _d\"></span>rdem <span class=\"_ _a\"></span>um \u00c4nderu<span class=\"_ _d\"></span>ngen der <span class=\"_ _e\"></span>gesc<span class=\"_ _a\"></span>h\u00e4tzten <span class=\"_ _3\"></span>Erf\u00fcllungs<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Risi<span class=\"_ _a\"></span>koanpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nichtfi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle <span class=\"_ _3\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>welche <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>zuk\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftige <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>eist<span class=\"_ _a\"></span>ungen betr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fen<span class=\"_ _1\"></span>, angepass<span class=\"_ _a\"></span>t. <span class=\"_ _1\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>system<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tisc<span class=\"_ _a\"></span>he <span class=\"_ _1\"></span>Zuor<span class=\"_ _a\"></span>dnung <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r \u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erlustkompo<span class=\"_ _a\"></span>nente aus <span class=\"_ _1\"></span>Folg<span class=\"_ _a\"></span>ebewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen f\u00fchrt dazu, dass<span class=\"_ _a\"></span> die der V<span class=\"_ _2\"></span>erlustkompo<span class=\"_ _a\"></span>nente zugeo<span class=\"_ _a\"></span>rd<span class=\"_ _d\"></span>neten Ges<span class=\"_ _a\"></span>amtbetr\u00e4g<span class=\"_ _d\"></span>e am <span class=\"_ _d\"></span>Ende d<span class=\"_ _d\"></span>es Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aums<span class=\"_ _d\"></span> einer <span class=\"_ _a\"></span>Gruppe v<span class=\"_ _d\"></span>on V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _d\"></span>n gleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> n<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ll <span class=\"_ _d\"></span>sind, da si<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die V<span class=\"_ _a\"></span>erlustkom<span class=\"_ _a\"></span>pone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te in <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>orm <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>get<span class=\"_ _d\"></span>ret<span class=\"_ _a\"></span>enen Sch\u00e4de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> r<span class=\"_ _a\"></span>ealisiert. <span class=\"_ _a\"></span> Bei <span class=\"_ _2\"></span>Gruppen <span class=\"_ _4\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>V<span class=\"_ _a\"></span>ertr\u00e4gen, <span class=\"_ _2\"></span>die <span class=\"_ _4\"></span>unter <span class=\"_ _2\"></span>Anwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>des <span class=\"_ _4\"></span>P<span class=\"_ _a\"></span>AA <span class=\"_ _2\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wert<span class=\"_ _d\"></span>et <span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>den, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>da<span class=\"_ _a\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ausg<span class=\"_ _a\"></span>egangen, <span class=\"_ _2\"></span>dass<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>keine <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>ertr\u00e4<span class=\"_ _d\"></span>ge bei erstmal<span class=\"_ _a\"></span>igem Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> belas<span class=\"_ _a\"></span>tend sind, es sei<span class=\"_ _a\"></span> denn, Fakten <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd U<span class=\"_ _a\"></span>mst\u00e4nde de<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ten <span class=\"_ _d\"></span>auf etwas <span class=\"_ _d\"></span>ander<span class=\"_ _a\"></span>es hin. <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>alls dem nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span> so <span class=\"_ _f\"> </span>ist <span class=\"_ _11\"> </span>un<span class=\"_ _1\"></span>d <span class=\"_ _f\"> </span>die <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>Anhang<span class=\"_ _d\"></span>angab<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> 25.3<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>genannten <span class=\"_ _f\"></span>Fakte<span class=\"_ _d\"></span>n <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>Umst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>zu <span class=\"_ _11\"> </span>einem <span class=\"_ _f\"> </span>beliebige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Zeit<span class=\"_ _a\"></span>pun<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>t <span class=\"_ _11\"> </span>w<span class=\"_ _1\"></span>\u00e4hr<span class=\"_ _a\"></span>end <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Decku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsz<span class=\"_ _d\"></span>eitraums <span class=\"_ _f\"> </span>dara<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _f\"> </span>h<span class=\"_ _1\"></span>inde<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en, <span class=\"_ _11\"> </span>dass <span class=\"_ _f\"> </span>eine <span class=\"_ _11\"> </span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>von<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _a\"></span>end <span class=\"_ _11\"> </span>ist, <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>ird <span class=\"_ _e\"></span>eine<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erlust-<span class=\"_ _3ca\"> </span>kompon<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte in H\u00f6he des Betr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gs gebilde<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, um den der Erf\u00fcll<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsw<span class=\"_ _a\"></span>ert, <span class=\"_ _1\"></span>der sich auf den zuk\u00fc<span class=\"_ _d\"></span>nftige<span class=\"_ _d\"></span>n V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gssc<span class=\"_ _a\"></span>hutz der <span class=\"_ _1\"></span>Gruppe bezieht, <span class=\"_ _1\"></span>den Buchwert <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Deck<span class=\"_ _a\"></span>ungsr\u00fcckstell<span class=\"_ _a\"></span>ung, <span class=\"_ _3\"></span>bes<span class=\"_ _a\"></span>timmt <span class=\"_ _1\"></span>gem\u00e4\u00df den <span class=\"_ _1\"></span>Ausf\u00fchru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>Kapitel <span class=\"_ _1\"></span>Bew<span class=\"_ _d\"></span>ertung<span class=\"_ _a\"></span> beim <span class=\"_ _1\"></span>erstm<span class=\"_ _a\"></span>aligen <span class=\"_ _1\"></span>Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> ab <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>eite 154,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der Gruppe<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>\u00fcbersc<span class=\"_ _a\"></span>hreitet. Dementspr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d ist <span class=\"_ _1\"></span>die Ve<span class=\"_ _a\"></span>rlustkompon<span class=\"_ _a\"></span>ente <span class=\"_ _1\"></span>am <span class=\"_ _1\"></span>End<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> des De<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kungs<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aums <span class=\"_ _a\"></span>der G<span class=\"_ _d\"></span>ruppe vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> gleic<span class=\"_ _a\"></span>h null.<span class=\"_ _d\"></span> VERLUS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>R\u00dcCKERS<span class=\"_ _a\"></span>TA<span class=\"_ _4\"></span>T<span class=\"_ _1\"></span>TUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SKOMPON<span class=\"_ _a\"></span>ENTEN<span class=\"_ _d\"></span> Wie <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>K<span class=\"_ _d\"></span>apitel  \u201eBewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng  be<span class=\"_ _1\"></span>im  erstmal<span class=\"_ _a\"></span>igen <span class=\"_ _7\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz-<span class=\"_ _d\"></span>Gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e  R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge\u201c  ab <span class=\"_ _7\"> </span>Sei<span class=\"_ _d\"></span>te 156  und \u201eFolgebe<span class=\"_ _a\"></span>wertung-Ge<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>ene R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e\u201c<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span> Seite 158 <span class=\"_ _a\"></span>erl\u00e4utert, <span class=\"_ _a\"></span>wird, <span class=\"_ _a\"></span>wenn <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>im <span class=\"_ _a\"></span>erstmali<span class=\"_ _a\"></span>gen Ans<span class=\"_ _a\"></span>atz ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r belasten<span class=\"_ _a\"></span>den Gruppe z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>und<span class=\"_ _d\"></span>e liege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>er V<span class=\"_ _a\"></span>ersi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i Hi<span class=\"_ _a\"></span>nzuf\u00fcgung <span class=\"_ _d\"></span>von <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eiter<span class=\"_ _a\"></span>en belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en zugrun<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e liegende<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>vertr\u00e4ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>zu <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>Gruppe <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erlust <span class=\"_ _3\"></span>erfasst <span class=\"_ _3\"></span>wird, <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>den <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswer<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _e\"></span>zuk\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungssc<span class=\"_ _a\"></span>hutz <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _a\"></span>eine <span class=\"_ _a\"></span>Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>gehaltenen <span class=\"_ _2\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>eine <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskompo<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te (LoReCo<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> festg<span class=\"_ _a\"></span>elegt, welc<span class=\"_ _a\"></span>he die Aufhol<span class=\"_ _a\"></span>ung der <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rluste abbi<span class=\"_ _d\"></span>ldet. <span class=\"_ _a\"></span> Sofern <span class=\"_ _e\"></span>nach <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>em <span class=\"_ _e\"></span>erstmali<span class=\"_ _a\"></span>gen <span class=\"_ _e\"></span>An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>z <span class=\"_ _f\"></span>einer <span class=\"_ _3\"></span>Gruppe <span class=\"_ _e\"></span>zugrunde <span class=\"_ _e\"></span>liegend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4ge <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>V<span class=\"_ _d\"></span>erlustkom<span class=\"_ _a\"></span>pone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te festgelegt<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d, <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Anteil<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>aus <span class=\"_ _2\"></span>den <span class=\"_ _2\"></span>zuge<span class=\"_ _a\"></span>h\u00f6rigen <span class=\"_ _2\"></span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>R\u00fcckve<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>ertr\u00e4gen <span class=\"_ _2\"></span>erfass<span class=\"_ _d\"></span>t <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, als V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>r\u00fcckerstat<span class=\"_ _d\"></span>tungskom<span class=\"_ _a\"></span>pone<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Sofern b<span class=\"_ _a\"></span>eim <span class=\"_ _a\"></span>erstmali<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>oder <span class=\"_ _a\"></span>bei d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>olge<span class=\"_ _a\"></span>bewertu<span class=\"_ _a\"></span>ng <span class=\"_ _d\"></span>eine <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskompo<span class=\"_ _a\"></span>nente <span class=\"_ _a\"></span>festgeleg<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>wird, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ird diese <span class=\"_ _3\"></span>angepass<span class=\"_ _a\"></span>t, <span class=\"_ _e\"></span>um <span class=\"_ _3\"></span>\u00c4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlustko<span class=\"_ _a\"></span>mpo<span class=\"_ _d\"></span>nente <span class=\"_ _3\"></span>einer <span class=\"_ _3\"></span>belast<span class=\"_ _a\"></span>enden <span class=\"_ _3\"></span>Gruppe <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>zug<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>und<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>liegend<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu ber\u00fccksic<span class=\"_ _d\"></span>htigen. <span class=\"_ _a\"></span> Der <span class=\"_ _3\"></span>Buchw<span class=\"_ _d\"></span>ert <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlustr\u00fcck<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ungskompo<span class=\"_ _a\"></span>nente <span class=\"_ _3\"></span>darf <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>Anteil<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>Buchwerts <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlustko<span class=\"_ _a\"></span>mponent<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>bela<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>tenden <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>runde <span class=\"_ _3\"></span>liege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>\u00fcbers<span class=\"_ _d\"></span>teigen, <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>konsolidi<span class=\"_ _a\"></span>erten <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsi<span class=\"_ _a\"></span>cherungsun<span class=\"_ _a\"></span>ter<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>nehmen a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fgr<span class=\"_ _d\"></span>und ihre<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>cherungs<span class=\"_ _d\"></span>vertr\u00e4<span class=\"_ _d\"></span>ge erstattet zu bekom<span class=\"_ _a\"></span>men erwarten. Da<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er verring<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> die beim <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stmali<span class=\"_ _a\"></span>gen <span class=\"_ _3\"></span>Ansa<span class=\"_ _a\"></span>tz <span class=\"_ _3\"></span>erfasst<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>r\u00fcckerstattu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsko<span class=\"_ _a\"></span>mponente <span class=\"_ _1\"></span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erringer<span class=\"_ _a\"></span>ungen <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> Gruppe <span class=\"_ _2\"></span>zugrunde <span class=\"_ _2\"></span>liegende<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungsver<span class=\"_ _a\"></span>tr\u00e4ge <span class=\"_ _a\"></span>auf <span class=\"_ _a\"></span>null <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>ist <span class=\"_ _a\"></span>gleich <span class=\"_ _2\"></span>null, <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>enn <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>lus<span class=\"_ _a\"></span>tkomponen<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>belastend<span class=\"_ _a\"></span>en Gruppe <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ugr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde li<span class=\"_ _a\"></span>egender V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>rungsvertr\u00e4g<span class=\"_ _a\"></span>e gleich <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ull<span class=\"_ _a\"></span> ist.<span class=\"_ _1\"></span> VERSICH<span class=\"_ _d\"></span>ERUNGSTEC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>NISC<span class=\"_ _a\"></span>HES FINANZE<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>GEBNI<span class=\"_ _a\"></span>S Das <span class=\"_ _f\"></span>versic<span class=\"_ _a\"></span>herungste<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hnisc<span class=\"_ _a\"></span>he <span class=\"_ _f\"> </span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzerge<span class=\"_ _a\"></span>bn<span class=\"_ _1\"></span>is <span class=\"_ _e\"></span>umfasst<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>die <span class=\"_ _e\"></span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _f\"> </span>des <span class=\"_ _e\"></span>Buchwerts<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>der <span class=\"_ _e\"></span>Gruppe <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngs-<span class=\"_ _3ca\"> </span>vertr\u00e4ge<span class=\"_ _d\"></span>n, di<span class=\"_ _d\"></span>e sich erg<span class=\"_ _a\"></span>eben a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>den<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Auswirk<span class=\"_ _a\"></span>ungen des <span class=\"_ _d\"></span>Zei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>werts <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>ld<span class=\"_ _a\"></span>es und de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>swi<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen d<span class=\"_ _a\"></span>es Zeitw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts des <span class=\"_ _a\"></span>Geldes u<span class=\"_ _a\"></span>nd<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>den<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Auswirk<span class=\"_ _a\"></span>ungen des <span class=\"_ _d\"></span>finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iell<span class=\"_ _a\"></span>en Risikos u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d de<span class=\"_ _a\"></span>n Auswi<span class=\"_ _d\"></span>rkunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungen des f<span class=\"_ _d\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iellen <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kos, aber<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sna<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me sol<span class=\"_ _a\"></span>cher \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bei <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pen von V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> mit dir<span class=\"_ _a\"></span>ekter \u00dcb<span class=\"_ _a\"></span>erschussb<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gung,<span class=\"_ _3ca\"> </span>welche di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> CSM<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>npasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w\u00fcrden, <span class=\"_ _a\"></span>dies jedoch <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _a\"></span>en von V<span class=\"_ _2\"></span>ertr\u00e4gen b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>last<span class=\"_ _a\"></span>end sind. Di<span class=\"_ _a\"></span>ese sind T<span class=\"_ _4\"></span>eil<span class=\"_ _3ca\"> </span>der versic<span class=\"_ _a\"></span>herungstec<span class=\"_ _a\"></span>hnischen A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _d\"></span>endung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Die <span class=\"_ _e\"></span>V<span class=\"_ _1\"></span>IG <span class=\"_ _e\"></span>macht<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>vom<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>W<span class=\"_ _2\"></span>ahlrecht<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Gebrau<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h, <span class=\"_ _e\"></span>da<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>versicher<span class=\"_ _a\"></span>ungstech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>ausgestell<span class=\"_ _d\"></span>te <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs-<span class=\"_ _3ca\"> </span>vertr\u00e4ge im Ber<span class=\"_ _d\"></span>eich Lebens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herung <span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _1\"></span>im Bereic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Krank<span class=\"_ _d\"></span>enversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ru<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Art <span class=\"_ _1\"></span>der Lebens<span class=\"_ _a\"></span>versicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng auf die Gewinn-<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>und <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ustrec<span class=\"_ _a\"></span>hnun<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>as <span class=\"_ _e\"></span>so<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stig<span class=\"_ _a\"></span>e <span class=\"_ _f\"></span>Erge<span class=\"_ _a\"></span>bn<span class=\"_ _1\"></span>is <span class=\"_ _3\"></span>aufzuteile<span class=\"_ _a\"></span>n. <span class=\"_ _f\"> </span>Das<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>W<span class=\"_ _a\"></span>ahlr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cht <span class=\"_ _3\"></span>zur <span class=\"_ _e\"></span>erfolg<span class=\"_ _a\"></span>sn<span class=\"_ _1\"></span>eut<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>alen <span class=\"_ _3\"></span>Erfassung <span class=\"_ _3\"></span>im sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>E<span class=\"_ _d\"></span>rgebnis <span class=\"_ _1\"></span>erm\u00f6gli<span class=\"_ _a\"></span>cht <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>eitigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>von<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Bewertungsi<span class=\"_ _a\"></span>nkonsiste<span class=\"_ _a\"></span>nzen <span class=\"_ _3\"></span>(Rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsleg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsi<span class=\"_ _a\"></span>nkongruen<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>m\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>durch <span class=\"_ _3\"></span>Erfass<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Eigenkapit<span class=\"_ _a\"></span>al <span class=\"_ _e\"></span>statt <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>Gewinn <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erlust. <span class=\"_ _3\"></span>Solc<span class=\"_ _d\"></span>he <span class=\"_ _e\"></span>Dif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zen k\u00f6nnen <span class=\"_ _1\"></span>beispiels<span class=\"_ _d\"></span>weis<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>gewi<span class=\"_ _a\"></span>nnberec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Lebensv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungspol<span class=\"_ _a\"></span>izzen <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>ft<span class=\"_ _d\"></span>ret<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>Sofe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>das <span class=\"_ _1\"></span>Gesch<span class=\"_ _d\"></span>\u00e4ftsmod<span class=\"_ _a\"></span>ell <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e solche B<span class=\"_ _a\"></span>ewertung<span class=\"_ _a\"></span> v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d vom<span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>ahlrec<span class=\"_ _d\"></span>ht <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>folg<span class=\"_ _a\"></span>sneutralen E<span class=\"_ _a\"></span>rfassung <span class=\"_ _d\"></span>im s<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>ebnis <span class=\"_ _a\"></span>Gebrauch<span class=\"_ _a\"></span> gemacht,<span class=\"_ _a\"></span> um <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Rechnungsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ungsinkongr<span class=\"_ _a\"></span>uenz <span class=\"_ _11\"> </span>zu <span class=\"_ _10\"> </span>minimi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en. <span class=\"_ _11\"> </span>Bei <span class=\"_ _11\"> </span>f\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>strategis<span class=\"_ _a\"></span>che <span class=\"_ _11\"> </span>Zwecke <span class=\"_ _11\"> </span>ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>Beteili<span class=\"_ _d\"></span>gunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>wird <span class=\"_ _11\"> </span>i<span class=\"_ _a\"></span>m W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sentli<span class=\"_ _a\"></span>chen <span class=\"_ _8\"> </span>vom<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>W<span class=\"_ _a\"></span>ahlrec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _7\"> </span>zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>Erfassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _7\"> </span>im <span class=\"_ _7\"> </span>sonstig<span class=\"_ _a\"></span>en <span class=\"_ _7\"> </span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _7\"> </span>Geb<span class=\"_ _d\"></span>rauch <span class=\"_ _7\"> </span>gema<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht,  u<span class=\"_ _1\"></span>m <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>oben <span class=\"_ _7\"> </span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _d\"></span>nte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Rechn<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>gsl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gungsi<span class=\"_ _a\"></span>nkongr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>en<span class=\"_ _d\"></span>zen zu mi<span class=\"_ _a\"></span>nimiere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Di<span class=\"_ _d\"></span>e fin<span class=\"_ _d\"></span>anzi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llen <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _a\"></span>der VIG, die <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>eckung de<span class=\"_ _d\"></span>r Po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tfoli<span class=\"_ _a\"></span>os<span class=\"_ _1\"></span> von <span class=\"_ _2\"></span>ausgestell<span class=\"_ _d\"></span>ten <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungen <span class=\"_ _2\"></span>die<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, <span class=\"_ _2\"></span>wer<span class=\"_ _d\"></span>den <span class=\"_ _2\"></span>im <span class=\"_ _2\"></span>W<span class=\"_ _a\"></span>esentl<span class=\"_ _d\"></span>ichen <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>fortgef\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Anschaf<span class=\"_ _a\"></span>fungskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>erfolg<span class=\"_ _d\"></span>sneutr<span class=\"_ _a\"></span>al<span class=\"_ _1\"></span> zum bei<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uleg<span class=\"_ _a\"></span>enden Zeit<span class=\"_ _a\"></span>wert im sonstig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>et.  Die gesamten versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ertr\u00e4ge oder<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>-au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>den durc<span class=\"_ _d\"></span>h <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sys<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Aufteilun<span class=\"_ _a\"></span>g auf <span class=\"_ _1\"></span>die Lauf<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit der Gruppe von V<span class=\"_ _a\"></span>ertr\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>unter <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>nwendun<span class=\"_ _a\"></span>g <span class=\"_ _1\"></span>von au<span class=\"_ _1\"></span>f Eben<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>der Gruppe von V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> festgeleg<span class=\"_ _a\"></span>ten Disko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tieru<span class=\"_ _d\"></span>ngss\u00e4tz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n erfol<span class=\"_ _a\"></span>gswirksam <span class=\"_ _a\"></span>ausgewiese<span class=\"_ _a\"></span>n. NETTOER<span class=\"_ _a\"></span>TR\u00c4GE OD<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R -A<span class=\"_ _a\"></span>UFWENDUNG<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span> AUS <span class=\"_ _a\"></span>GEHAL<span class=\"_ _2\"></span>TEN<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N R\u00dcCKVERSIC<span class=\"_ _a\"></span>HERUNGSVER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>R\u00c4G<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span> Gem\u00e4\u00df <span class=\"_ _d\"></span>IFRS 17<span class=\"_ _a\"></span> sind g<span class=\"_ _a\"></span>ehalte<span class=\"_ _d\"></span>ne R<span class=\"_ _d\"></span>\u00fcckversic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _a\"></span>getrennt<span class=\"_ _a\"></span> v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>zugrunde l<span class=\"_ _a\"></span>iegenden <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>vertr\u00e4gen,<span class=\"_ _a\"></span> auf <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>sie <span class=\"_ _e\"></span>sich <span class=\"_ _e\"></span>beziehen, <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>bilanzier<span class=\"_ _a\"></span>en. <span class=\"_ _e\"></span>Zudem <span class=\"_ _e\"></span>sind <span class=\"_ _e\"></span>Betr\u00e4ge, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>aus <span class=\"_ _e\"></span>T<span class=\"_ _2\"></span>ransakti<span class=\"_ _d\"></span>onen <span class=\"_ _e\"></span>mit <span class=\"_ _e\"></span>R\u00fcckversic<span class=\"_ _a\"></span>here<span class=\"_ _d\"></span>rn <span class=\"_ _f\"> </span>entsteh<span class=\"_ _a\"></span>en, getre<span class=\"_ _a\"></span>nnt<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>usz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>wei<span class=\"_ _d\"></span>sen, j<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>achdem,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ora<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f si<span class=\"_ _a\"></span>e sich bezie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en:<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>au<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>om R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herer <span class=\"_ _a\"></span>zur\u00fcckerstat<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4ge o<span class=\"_ _d\"></span>der<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>au<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>Be<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e, die auf g<span class=\"_ _a\"></span>ezahlten Pr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>mi<span class=\"_ _d\"></span>en allo<span class=\"_ _a\"></span>kiert werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Gesond<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sz<span class=\"_ _d\"></span>uweise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sin<span class=\"_ _a\"></span>d:  \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>R\u00fcc<span class=\"_ _a\"></span>kv<span class=\"_ _a\"></span>e<span class=\"_ _d\"></span>rs<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>cher<span class=\"_ _2\"></span>un<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>za<span class=\"_ _a\"></span>hl<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>ss<span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>\u00f6m<span class=\"_ _a\"></span>e,<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>e d<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>c<span class=\"_ _a\"></span>h S<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>\u00e4d<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n a<span class=\"_ _a\"></span>us <span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n z<span class=\"_ _2\"></span>ugr<span class=\"_ _a\"></span>un<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span> l<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>eg<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> V<span class=\"_ _4\"></span>ert<span class=\"_ _a\"></span>r\u00e4<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>ngt<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>nd;<span class=\"_ _a\"></span> s<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>al<span class=\"_ _a\"></span>s T<span class=\"_ _5b\"></span>ei<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r S<span class=\"_ _a\"></span>ch\u00e4<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>ha<span class=\"_ _2\"></span>nde<span class=\"_ _a\"></span>lt<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>der<span class=\"_ _2\"></span>en<span class=\"_ _a\"></span> R<span class=\"_ _a\"></span>\u00fcck<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>rs<span class=\"_ _a\"></span>tat<span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> i<span class=\"_ _a\"></span>m <span class=\"_ _a\"></span>Ra<span class=\"_ _a\"></span>hm<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>s <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>hal<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>R\u00fc<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rs<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>sv<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>tra<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>rw<span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>t <span class=\"_ _d\"></span>wi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>R<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>r\u00f6me, die <span class=\"_ _a\"></span>nicht du<span class=\"_ _a\"></span>rch Sch<span class=\"_ _a\"></span>\u00e4den aus den <span class=\"_ _a\"></span>zugrunde l<span class=\"_ _a\"></span>iegenden V<span class=\"_ _2\"></span>ertr\u00e4g<span class=\"_ _d\"></span>en bedi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gt sin<span class=\"_ _a\"></span>d (beispiels<span class=\"_ _a\"></span>weise einige A<span class=\"_ _a\"></span>rten vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Abt<span class=\"_ _d\"></span>ret<span class=\"_ _a\"></span>ungspro<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>onen); s<span class=\"_ _d\"></span>ie <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den als Min<span class=\"_ _a\"></span>derung der <span class=\"_ _a\"></span>an den R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu zahlend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n P<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4mie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> be<span class=\"_ _a\"></span>handelt.<span class=\"_ _a\"></span> Betr\u00e4ge <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ustr\u00fcckerst<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Bezug <span class=\"_ _1\"></span>auf <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>R\u00fcckversic<span class=\"_ _a\"></span>herung <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>belaste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>Dir<span class=\"_ _a\"></span>ektversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e; <span class=\"_ _3\"></span>sie werde<span class=\"_ _a\"></span>n e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nbezogen <span class=\"_ _d\"></span>als B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tr\u00e4ge <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>om <span class=\"_ _a\"></span>R\u00fcckversi<span class=\"_ _a\"></span>cherer<span class=\"_ _4\"></span>, dere<span class=\"_ _a\"></span>n Eingang <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _a\"></span>wird.<span class=\"_ _a\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReinsuranceExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "ABSCHLUSS<span class=\"_ _a\"></span>KOSTEN Absc<span class=\"_ _d\"></span>hlusskost<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>entstehen <span class=\"_ _a\"></span>aus <span class=\"_ _2\"></span>den <span class=\"_ _a\"></span>Koste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _2\"></span>den <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtrieb, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>Zeichnung <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Einrichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>Gruppe <span class=\"_ _a\"></span>von <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersiche-<span class=\"_ _3ca\"> </span>rungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>(die <span class=\"_ _11\"> </span>ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>its<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>ausges<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>ur<span class=\"_ _d\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>oder <span class=\"_ _11\"> </span>die <span class=\"_ _f\"> </span>erwartungsgem<span class=\"_ _a\"></span>\u00e4\u00df <span class=\"_ _11\"> </span>ausgestell<span class=\"_ _a\"></span>t <span class=\"_ _11\"> </span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n), <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>dem <span class=\"_ _11\"> </span>Po<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>io <span class=\"_ _11\"> </span>der V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge, z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m die <span class=\"_ _a\"></span>Gruppe ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t, dir<span class=\"_ _a\"></span>ekt z<span class=\"_ _d\"></span>ugeor<span class=\"_ _a\"></span>dnet wer<span class=\"_ _a\"></span>den k\u00f6n<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>bs<span class=\"_ _a\"></span>chl<span class=\"_ _2\"></span>us<span class=\"_ _a\"></span>sk<span class=\"_ _a\"></span>os<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>za<span class=\"_ _a\"></span>hl<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>ind<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>ie <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>nts<span class=\"_ _a\"></span>tan<span class=\"_ _a\"></span>d<span class=\"_ _a\"></span>en,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>evo<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zug<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>h\u00f6r<span class=\"_ _a\"></span>ig<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Grup<span class=\"_ _2\"></span>pe<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>von<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _2\"></span>ru<span class=\"_ _a\"></span>ngs<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>r\u00e4g<span class=\"_ _2\"></span>en <span class=\"_ _1\"></span>in<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er Ko<span class=\"_ _a\"></span>nze<span class=\"_ _2\"></span>rnb<span class=\"_ _a\"></span>il<span class=\"_ _a\"></span>an<span class=\"_ _d\"></span>z <span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>rf<span class=\"_ _d\"></span>as<span class=\"_ _a\"></span>s<span class=\"_ _d\"></span>t <span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d,<span class=\"_ _a\"></span> wi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>n s<span class=\"_ _a\"></span>ep<span class=\"_ _a\"></span>ara<span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>m\u00f6<span class=\"_ _a\"></span>ge<span class=\"_ _2\"></span>nsw<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>f\u00fc<span class=\"_ _d\"></span>r <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Ab<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>hl<span class=\"_ _a\"></span>uss<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n f<span class=\"_ _2\"></span>\u00fcr <span class=\"_ _a\"></span>je<span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>z<span class=\"_ _a\"></span>uge<span class=\"_ _2\"></span>h\u00f6r<span class=\"_ _a\"></span>ig<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Gr<span class=\"_ _a\"></span>upp<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>nge<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>t<span class=\"_ _d\"></span>zt<span class=\"_ _a\"></span>. <span class=\"_ _2\"></span> Der <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>Abschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>angese<span class=\"_ _a\"></span>tzte <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>swer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nbilanz <span class=\"_ _3\"></span>ausgeb<span class=\"_ _a\"></span>ucht, <span class=\"_ _3\"></span>wenn <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>Abs<span class=\"_ _d\"></span>chlus<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>koste<span class=\"_ _d\"></span>n in die e<span class=\"_ _a\"></span>rstmalige <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g de<span class=\"_ _d\"></span>r CSM d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zugeh\u00f6rig<span class=\"_ _d\"></span>en Gruppe <span class=\"_ _a\"></span>von V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>flie\u00dfen. <span class=\"_ _a\"></span> Die An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung einer syst<span class=\"_ _a\"></span>ematische<span class=\"_ _a\"></span>n und rational<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> M<span class=\"_ _a\"></span>ethode is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> die A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fteil<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Folg<span class=\"_ _a\"></span>endem erfor<span class=\"_ _a\"></span>derlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>: \u2022<span class=\"_ _8\"> </span>Abschlusskost<span class=\"_ _a\"></span>en, die ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Gruppe von <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> dir<span class=\"_ _a\"></span>ekt z<span class=\"_ _d\"></span>ugeor<span class=\"_ _a\"></span>dnet wer<span class=\"_ _a\"></span>den k\u00f6n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en,<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>sind dies<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ruppe <span class=\"_ _a\"></span>zuzuord<span class=\"_ _a\"></span>nen; und<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>sind <span class=\"_ _7\"> </span>Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppen  zuzuor<span class=\"_ _a\"></span>dnen <span class=\"_ _7\"> </span>die  Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4ge  enthalten,  die <span class=\"_ _7\"> </span>erwartu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsg<span class=\"_ _a\"></span>em\u00e4\u00df <span class=\"_ _7\"> </span>aus  V<span class=\"_ _a\"></span>erl\u00e4nge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungen <span class=\"_ _7\"> </span>d<span class=\"_ _a\"></span>er<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs<span class=\"_ _a\"></span>vertr\u00e4ge i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dies<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Gruppe <span class=\"_ _a\"></span>entstehen <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Abschlusskost<span class=\"_ _a\"></span>en, die ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Gruppe von <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rtr\u00e4gen nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>ekt, jedoc<span class=\"_ _d\"></span>h einem <span class=\"_ _a\"></span>Portfolio vo<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge<span class=\"_ _a\"></span>n dir<span class=\"_ _d\"></span>ekt<span class=\"_ _3ca\"> </span>zugeord<span class=\"_ _a\"></span>net wer<span class=\"_ _a\"></span>den k\u00f6<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, sind <span class=\"_ _a\"></span>Gruppen in <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>em Po<span class=\"_ _a\"></span>rtfolio zuz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ord<span class=\"_ _a\"></span>nen.<span class=\"_ _3ca\"> </span>Die <span class=\"_ _7\"> </span>Zeitb\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _2\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>wann <span class=\"_ _7\"> </span>die<span class=\"_ _d\"></span> <span class=\"_ _7\"> </span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>erwart<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>, <span class=\"_ _7\"> </span>die <span class=\"_ _7\"> </span>als<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _7\"> </span>anges<span class=\"_ _a\"></span>etzten <span class=\"_ _8\"> </span>A<span class=\"_ _a\"></span>bschlusskos<span class=\"_ _a\"></span>ten <span class=\"_ _7\"> </span>au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>zubuchen,<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>sind Anhanga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _d\"></span>be 1. <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>vertr\u00e4ge ab S<span class=\"_ _a\"></span>eite 60 <span class=\"_ _a\"></span>zu entnehmen. <span class=\"_ _a\"></span> Am <span class=\"_ _1\"></span>Ende <span class=\"_ _3\"></span>jeder <span class=\"_ _1\"></span>Beric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsp<span class=\"_ _d\"></span>eriode <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht <span class=\"_ _3\"></span>erfa<span class=\"_ _a\"></span>ssten <span class=\"_ _3\"></span>Bet<span class=\"_ _d\"></span>r\u00e4ge <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Grupp<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>von <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>vertr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, zugeord<span class=\"_ _a\"></span>neten <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>bschlusskos<span class=\"_ _a\"></span>ten <span class=\"_ _f\"> </span>\u00fc<span class=\"_ _1\"></span>berp<span class=\"_ _a\"></span>r\u00fcft, <span class=\"_ _11\"> </span>um <span class=\"_ _f\"> </span>etwaigen<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>\u00c4nder<span class=\"_ _a\"></span>ungen <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>mit <span class=\"_ _e\"></span>der <span class=\"_ _11\"> </span>einges<span class=\"_ _a\"></span>etzten <span class=\"_ _f\"> </span>Zu<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rdnungsm<span class=\"_ _a\"></span>ethode <span class=\"_ _f\"> </span>in Zusamm<span class=\"_ _d\"></span>enha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g ste<span class=\"_ _a\"></span>henden A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>na<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Rec<span class=\"_ _a\"></span>hnung zu t<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag<span class=\"_ _d\"></span>en.  Nach <span class=\"_ _e\"></span>einer <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>twaig<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>Neu<span class=\"_ _a\"></span>zuordn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _f\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>W<span class=\"_ _a\"></span>erthaltigk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lusskos<span class=\"_ _a\"></span>ten <span class=\"_ _e\"></span>angesetzte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>wer<span class=\"_ _d\"></span>ts beurteil<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, wenn Fakten und Umst<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>nde auf eine m\u00f6gli<span class=\"_ _a\"></span>che <span class=\"_ _1\"></span>We<span class=\"_ _a\"></span>rtminderu<span class=\"_ _d\"></span>ng hindeut<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. Bei <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Beurt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>ung der <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>erthaltigk<span class=\"_ _a\"></span>eit ist die D<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fchrung von <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>olge<span class=\"_ _a\"></span>ndem erfo<span class=\"_ _a\"></span>rderlich: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>einer We<span class=\"_ _a\"></span>rthaltigkeits<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>r\u00fcfu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ben<span class=\"_ _a\"></span>e e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ner bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den o<span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>\u00fcnftigen <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ruppe <span class=\"_ _a\"></span>von V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>vertr\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>einer zus\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>lich<span class=\"_ _d\"></span>en W<span class=\"_ _a\"></span>erthaltigkeits<span class=\"_ _d\"></span>pr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g, die sp<span class=\"_ _a\"></span>eziell di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Ab<span class=\"_ _a\"></span>sch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>usskosten <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bd<span class=\"_ _d\"></span>eckt, die d<span class=\"_ _a\"></span>en erwart<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>k\u00fcnftigen<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ertrags<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rl\u00e4ngeru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>zugeor<span class=\"_ _a\"></span>dnet wer<span class=\"_ _a\"></span>den.<span class=\"_ _3ca\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _11\"> </span>ein <span class=\"_ _10\"> </span>We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tmi<span class=\"_ _a\"></span>nderungsauf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nd <span class=\"_ _11\"> </span>erfasst <span class=\"_ _11\"> </span>wird, <span class=\"_ _11\"> </span>wir<span class=\"_ _a\"></span>d <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>Buchwert <span class=\"_ _11\"> </span>des <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werts <span class=\"_ _10\"> </span>ange<span class=\"_ _d\"></span>passt <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>eine <span class=\"_ _11\"> </span>We<span class=\"_ _d\"></span>rt-<span class=\"_ _3ca\"> </span>minderung <span class=\"_ _a\"></span>erfolgswir<span class=\"_ _a\"></span>ksam im Post<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f\u00fcr a<span class=\"_ _a\"></span>usgestellte <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e ausgewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Eine <span class=\"_ _e\"></span>vollst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dige <span class=\"_ _e\"></span>ode<span class=\"_ _a\"></span>r <span class=\"_ _f\"> </span>teil<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eise <span class=\"_ _e\"></span>Auf<span class=\"_ _a\"></span>holung <span class=\"_ _e\"></span>eines <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>fr\u00fcher<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Periode<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>er<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>ten <span class=\"_ _e\"></span>We<span class=\"_ _d\"></span>rtminde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wands <span class=\"_ _e\"></span>wird <span class=\"_ _3\"></span>erfolg<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>wirksam <span class=\"_ _a\"></span>erfasst<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>und d<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>Buchwert <span class=\"_ _a\"></span>des <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werts <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6ht, <span class=\"_ _a\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span> die <span class=\"_ _2\"></span>Bedingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _a\"></span>eine <span class=\"_ _a\"></span>W<span class=\"_ _d\"></span>ertmin<span class=\"_ _a\"></span>derung <span class=\"_ _a\"></span>nicht mehr vorli<span class=\"_ _a\"></span>egen oder sic<span class=\"_ _a\"></span>h verbess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt h<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "25.4.<span class=\"ff5b\"> </span>F<span class=\"_ _a\"></span>inanzinstrumente<span class=\"_ _d\"></span> Finanziel<span class=\"_ _d\"></span>le V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _a\"></span>genswert<span class=\"_ _d\"></span>e ERSTMALIG<span class=\"_ _a\"></span>ER <span class=\"_ _d\"></span>ANSA<span class=\"_ _2\"></span>TZ  Beim <span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>alige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Ansat<span class=\"_ _d\"></span>z <span class=\"_ _e\"></span>ist <span class=\"_ _f\"> </span>die <span class=\"_ _f\"></span>Klassi<span class=\"_ _d\"></span>fizie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzinstrum<span class=\"_ _a\"></span>enten <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _d\"></span>raglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>Zahlungsst<span class=\"_ _a\"></span>r\u00f6me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>(Solel<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> based Pa<span class=\"_ _a\"></span>yments of Pri<span class=\"_ _a\"></span>nc<span class=\"_ _1\"></span>ip<span class=\"_ _a\"></span>al and Int<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>res<span class=\"_ _a\"></span>t-Kriterium <span class=\"_ _a\"></span>(SPPI-Kri<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>rium<span class=\"_ _d\"></span>)) sowie i<span class=\"_ _a\"></span>hrem <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>ch\u00e4ftsmodel<span class=\"_ _d\"></span>l ab<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ngig<span class=\"_ _d\"></span>. <span class=\"_ _a\"></span> Finanzins<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _a\"></span>ente <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>erstmalig<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>am <span class=\"_ _e\"></span>Abwic<span class=\"_ _a\"></span>klungstag <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>s <span class=\"_ _e\"></span>z<span class=\"_ _1\"></span>um <span class=\"_ _3\"></span>be<span class=\"_ _1\"></span>iz<span class=\"_ _d\"></span>ulegen<span class=\"_ _a\"></span>den <span class=\"_ _f\"> </span>Zei<span class=\"_ _d\"></span>twert <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df <span class=\"_ _f\"></span>Defi<span class=\"_ _d\"></span>nitio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>in <span class=\"_ _f\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>ng-<span class=\"_ _3ca\"> </span>angabe 25.9.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Bemess<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>es <span class=\"_ _3\"></span>beiz<span class=\"_ _d\"></span>ulegen<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _1\"></span>ab <span class=\"_ _1\"></span>Seite 173) <span class=\"_ _1\"></span>bewertet<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>erfasst, <span class=\"_ _1\"></span>wobei<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>beizuleg<span class=\"_ _a\"></span>ende <span class=\"_ _3\"></span>Zeit<span class=\"_ _a\"></span>wert nicht <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>om <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>ransaktio<span class=\"_ _d\"></span>nspr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is <span class=\"_ _3\"></span>abweic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>soll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e. <span class=\"_ _3\"></span>Be<span class=\"_ _1\"></span>im <span class=\"_ _3\"></span>erstmal<span class=\"_ _d\"></span>igen <span class=\"_ _e\"></span>Ansatz <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _3\"></span>zu fortgef<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hrten <span class=\"_ _f\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>affungs<span class=\"_ _a\"></span>kosten <span class=\"_ _f\"> </span>bzw<span class=\"_ _2\"></span>. <span class=\"_ _11\"> </span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>folg<span class=\"_ _a\"></span>sn<span class=\"_ _1\"></span>eut<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>al <span class=\"_ _e\"></span>zu<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>beizulege<span class=\"_ _a\"></span>nden <span class=\"_ _f\"> </span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _f\"> </span>im <span class=\"_ _f\"></span>so<span class=\"_ _a\"></span>nstigen <span class=\"_ _f\"> </span>Ergebnis<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>(be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ertet <span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>u FVtOCI) si<span class=\"_ _d\"></span>nd die direk<span class=\"_ _a\"></span>t z<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>echenba<span class=\"_ _a\"></span>ren T<span class=\"_ _2\"></span>ra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>saktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>skost<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die fortgef<span class=\"_ _a\"></span>\u00fchrten Ansc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>fungskost<span class=\"_ _d\"></span>en einzube<span class=\"_ _a\"></span>ziehen. Inte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne (indir<span class=\"_ _a\"></span>ekte) <span class=\"_ _3\"></span>Koste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>fortg<span class=\"_ _d\"></span>ef\u00fch<span class=\"_ _d\"></span>rten <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>schaf<span class=\"_ _a\"></span>fungskos<span class=\"_ _a\"></span>ten <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>icht <span class=\"_ _1\"></span>zuzur<span class=\"_ _a\"></span>echnen, <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>diese <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Einzeltrans<span class=\"_ _a\"></span>akt<span class=\"_ _1\"></span>io<span class=\"_ _a\"></span>nen <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>icht direkt <span class=\"_ _a\"></span>zurech<span class=\"_ _d\"></span>enbar si<span class=\"_ _a\"></span>nd.<span class=\"_ _3ca\"> </span>Bewertun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>skate<span class=\"_ _d\"></span>gorie<span class=\"_ _d\"></span>n  Die <span class=\"_ _3\"></span>Klassif<span class=\"_ _a\"></span>iz<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>erfolgt <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>undl<span class=\"_ _a\"></span>age <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>P<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcfu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>vertr<span class=\"_ _a\"></span>aglichen <span class=\"_ _3\"></span>Zahl<span class=\"_ _a\"></span>ungsstr\u00f6<span class=\"_ _a\"></span>me und des <span class=\"_ _2\"></span>Gesch\u00e4ftsm<span class=\"_ _a\"></span>ode<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>s <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _a\"></span>der V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte. <span class=\"_ _a\"></span>Anha<span class=\"_ _d\"></span>nd dies<span class=\"_ _a\"></span>er K<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iterie<span class=\"_ _a\"></span>n lassen <span class=\"_ _a\"></span>sich f<span class=\"_ _a\"></span>inanzielle <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ns-<span class=\"_ _3ca\"> </span>werte i<span class=\"_ _d\"></span>n die folg<span class=\"_ _a\"></span>enden Bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ungsk<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ego<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe<span class=\"_ _d\"></span>n: \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Schuldinstr<span class=\"_ _d\"></span>umente b<span class=\"_ _a\"></span>ewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> fortg<span class=\"_ _a\"></span>ef\u00fchrten A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>haffungsk<span class=\"_ _a\"></span>osten<span class=\"_ _1\"></span>; <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Schuldinstr<span class=\"_ _d\"></span>umente b<span class=\"_ _a\"></span>ewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtOCI, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ob<span class=\"_ _a\"></span>ei die kum<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rten Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>ne und <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erluste bei<span class=\"_ _d\"></span> Aus<span class=\"_ _d\"></span>buc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung i<span class=\"_ _a\"></span>n die Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- und V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng umg<span class=\"_ _a\"></span>egliedert <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den;  \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Eigenkapitali<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te desi<span class=\"_ _a\"></span>gniert be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u F<span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>tOCI, <span class=\"_ _a\"></span>wobei di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se au<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>nicht <span class=\"_ _d\"></span>\u00fcber di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> G<span class=\"_ _d\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lustr<span class=\"_ _a\"></span>echn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng realis<span class=\"_ _a\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>wer<span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>d\u00fcrfen; \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _d\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te (Sc<span class=\"_ _a\"></span>huldinstr<span class=\"_ _d\"></span>umente, de<span class=\"_ _a\"></span>rivative <span class=\"_ _a\"></span>Finanzinst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _d\"></span>und <span class=\"_ _d\"></span>Eigenkapit<span class=\"_ _a\"></span>alinstrume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e) b<span class=\"_ _a\"></span>ewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtPL. Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> fort<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>ef<span class=\"_ _d\"></span>\u00fchrten<span class=\"_ _a\"></span> Ansch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _d\"></span>kosten<span class=\"_ _a\"></span> Sch<span class=\"_ _a\"></span>uld<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>trum<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>for<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ef\u00fch<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>Ans<span class=\"_ _a\"></span>chaf<span class=\"_ _a\"></span>fu<span class=\"_ _a\"></span>ngs<span class=\"_ _d\"></span>ko<span class=\"_ _a\"></span>sten<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>halt<span class=\"_ _a\"></span>en, <span class=\"_ _4\"></span>wenn<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>b<span class=\"_ _d\"></span>eid<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>olge<span class=\"_ _a\"></span>nd<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Bedi<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>erf<span class=\"_ _a\"></span>\u00fcll<span class=\"_ _d\"></span>t <span class=\"_ _2\"></span>si<span class=\"_ _a\"></span>nd: <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Die Instrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _a\"></span> Rahme<span class=\"_ _d\"></span>n eines <span class=\"_ _a\"></span>Gesch\u00e4ftsmo<span class=\"_ _a\"></span>dells geh<span class=\"_ _d\"></span>alten, d<span class=\"_ _a\"></span>essen Zielset<span class=\"_ _a\"></span>zung darin <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>eht, die Inst<span class=\"_ _d\"></span>ru-<span class=\"_ _3ca\"> </span>mente <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _a\"></span>Ver<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>ung der <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertragl<span class=\"_ _a\"></span>ichen Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6me<span class=\"_ _d\"></span> zu halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Die V<span class=\"_ _a\"></span>ertragsb<span class=\"_ _a\"></span>edin<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ungen des S<span class=\"_ _a\"></span>chuldinst<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en zu festgel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ten Zeitp<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nkte<span class=\"_ _d\"></span>n zu Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _d\"></span>ngsst<span class=\"_ _d\"></span>r\u00f6m<span class=\"_ _a\"></span>en, die aus<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>schlie\u00dfli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h Tilgungs<span class=\"_ _a\"></span>- und Zins<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n (solel<span class=\"_ _d\"></span>y pa<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts of <span class=\"_ _a\"></span>principal a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d i<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rest <span class=\"_ _d\"></span>\u2013 SPPI<span class=\"_ _a\"></span>) auf den a<span class=\"_ _d\"></span>usste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Kapitalbet<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>dar<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span>n.<span class=\"_ _3ca\"> </span>Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtOCI<span class=\"_ _a\"></span> Die n<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ue K<span class=\"_ _a\"></span>ategorie g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>IFRS 9 f<span class=\"_ _a\"></span>\u00fcr Sc<span class=\"_ _d\"></span>huldinst<span class=\"_ _a\"></span>rument<span class=\"_ _3ca\"> </span>e be<span class=\"_ _a\"></span>wertet zu <span class=\"_ _d\"></span>FVt<span class=\"_ _d\"></span>OCI wir<span class=\"_ _a\"></span>d a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dt, <span class=\"_ _a\"></span>wenn die<span class=\"_ _a\"></span> beide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fol<span class=\"_ _d\"></span>gend<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Beding<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llt si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>das Instrum<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nt wir<span class=\"_ _2\"></span>d<span class=\"_ _1\"></span> im<span class=\"_ _a\"></span> R<span class=\"_ _1\"></span>ahm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmo<span class=\"_ _a\"></span>dells ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten, <span class=\"_ _a\"></span>dessen Zi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung so<span class=\"_ _a\"></span>wohl i<span class=\"_ _d\"></span>n der <span class=\"_ _a\"></span>Ver<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>ung<span class=\"_ _3ca\"> </span>der vert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e als auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> im <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erkauf fina<span class=\"_ _a\"></span>nziell<span class=\"_ _d\"></span>er V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>te b<span class=\"_ _a\"></span>esteht, u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die V<span class=\"_ _a\"></span>ertrags<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> des fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werts erf\u00fclle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> das <span class=\"_ _a\"></span>Kr<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m des SP<span class=\"_ _a\"></span>PI-T<span class=\"_ _4\"></span>ests.<span class=\"_ _3ca\"> </span>Bei Schuldins<span class=\"_ _a\"></span>trumente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in dieser Katego<span class=\"_ _a\"></span>rie h<span class=\"_ _1\"></span>and<span class=\"_ _a\"></span>elt es <span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> um jene, die zur V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>ung v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtraglich<span class=\"_ _d\"></span>er Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _d\"></span>tr\u00f6<span class=\"_ _a\"></span>me gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>sollen,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>jedoch <span class=\"_ _3\"></span>bei <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>iquidit<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tsb<span class=\"_ _a\"></span>edarf <span class=\"_ _e\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>Reaktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>\u00c4nder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>M<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>ktbe<span class=\"_ _a\"></span>dingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>verka<span class=\"_ _d\"></span>uft werde<span class=\"_ _a\"></span>n k\u00f6nne<span class=\"_ _d\"></span>n.  Eigenkapitali<span class=\"_ _d\"></span>nstr<span class=\"_ _d\"></span>umente <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>esi<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>niert <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ewertet<span class=\"_ _a\"></span> zu FVtOCI<span class=\"_ _a\"></span> Eigenkapit<span class=\"_ _a\"></span>alinstrume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span> nic<span class=\"_ _d\"></span>ht <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _a\"></span>Handels<span class=\"_ _a\"></span>zwecken <span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>ehalten <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>designiert<span class=\"_ _a\"></span> bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span> zu <span class=\"_ _2\"></span>FVtOCI <span class=\"_ _a\"></span>(gem\u00e4\u00df<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>AS 3<span class=\"_ _a\"></span>2) klassif<span class=\"_ _a\"></span>izier<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>werd<span class=\"_ _d\"></span>en, w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en unwid<span class=\"_ _a\"></span>erru<span class=\"_ _1\"></span>fli<span class=\"_ _a\"></span>ch desig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iert<span class=\"_ _a\"></span> zu F<span class=\"_ _d\"></span>VtOCI <span class=\"_ _a\"></span>bewertet. Di<span class=\"_ _a\"></span>e Klassif<span class=\"_ _a\"></span>izierung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ei<span class=\"_ _a\"></span>genkapitalinst<span class=\"_ _a\"></span>rumenten<span class=\"_ _d\"></span> kann auf <span class=\"_ _a\"></span>Einzelfallbasis<span class=\"_ _a\"></span> erfolgen.<span class=\"_ _d\"></span> Gewinne <span class=\"_ _10\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _10\"> </span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lus<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>aus <span class=\"_ _12\"> </span>diese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapi<span class=\"_ _d\"></span>talins<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten <span class=\"_ _12\"> </span>werd<span class=\"_ _a\"></span>en <span class=\"_ _12\"> </span>keinesfall<span class=\"_ _a\"></span>s  i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>Gew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- <span class=\"_ _12\"> </span>und <span class=\"_ _12\"> </span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung<span class=\"_ _a\"></span> umgeglied<span class=\"_ _a\"></span>ert.  Dividende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>Gewinn- <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>rechn<span class=\"_ _d\"></span>ung <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _2\"></span>sonstiger <span class=\"_ _2\"></span>Ertrag <span class=\"_ _a\"></span>erfasst, <span class=\"_ _2\"></span>wenn <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Rechtsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>spru<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _2\"></span>Zahlung<span class=\"_ _a\"></span> besteht, e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>sei den<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>dur<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>solche<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Erl\u00f6<span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>wird<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>eil <span class=\"_ _1\"></span>der Anschaff<span class=\"_ _a\"></span>ungskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> des <span class=\"_ _1\"></span>Instrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zu<span class=\"_ _a\"></span>r\u00fcckerlangt,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>auf<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span> diese <span class=\"_ _3\"></span>Ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>sonstigen <span class=\"_ _3\"></span>Ergebnis <span class=\"_ _3\"></span>erfass<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den. <span class=\"_ _3\"></span>Eigen<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>pitalins<span class=\"_ _a\"></span>trumente <span class=\"_ _3\"></span>desi<span class=\"_ _a\"></span>gn<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>bewertet <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>u <span class=\"_ _e\"></span>FVtOCI <span class=\"_ _1\"></span>unterlieg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n keiner W<span class=\"_ _a\"></span>ertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngspr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fung.<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erm\u00f6genswert<span class=\"_ _a\"></span>e bewertet z<span class=\"_ _d\"></span>u FVtPL<span class=\"_ _a\"></span> Finanziell<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werte in diese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Kategorie<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _3ca\"> </span>n <span class=\"_ _1\"></span>im Ra<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _d\"></span>n eines Gesc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ftsmo<span class=\"_ _a\"></span>dells gehalt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, d<span class=\"_ _d\"></span>essen Ziel<span class=\"_ _a\"></span>setzung in <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Reali<span class=\"_ _d\"></span>sierung <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>\u00c4nderung<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>des <span class=\"_ _e\"></span>bei<span class=\"_ _a\"></span>zulegenden <span class=\"_ _3\"></span>Zei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>werts <span class=\"_ _3\"></span>beste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _3\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>vom <span class=\"_ _e\"></span>Ma<span class=\"_ _d\"></span>nagem<span class=\"_ _a\"></span>ent <span class=\"_ _e\"></span>beim <span class=\"_ _3\"></span>erstmalig<span class=\"_ _a\"></span>en Ansatz <span class=\"_ _3\"></span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _3\"></span>desig<span class=\"_ _a\"></span>niert<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ode<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>sind <span class=\"_ _e\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>IFRS 9 <span class=\"_ _3\"></span>verpflic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nd <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Zeitwe<span class=\"_ _d\"></span>rt <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>bewerte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Kategorie <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> S<span class=\"_ _a\"></span>chuldinst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>um<span class=\"_ _a\"></span>ente<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>bei denen di<span class=\"_ _a\"></span>e Eigensch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>fte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er vert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> das SPP<span class=\"_ _a\"></span>I-Kriterium <span class=\"_ _a\"></span>nicht erf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>en ode<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die nicht im <span class=\"_ _a\"></span>Rahmen ei<span class=\"_ _d\"></span>nes G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmod<span class=\"_ _a\"></span>ells gehal<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den, um <span class=\"_ _a\"></span>vertragliche Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e zu ver<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n o<span class=\"_ _d\"></span>der<span class=\"_ _3ca\"> </span>auch nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t um s<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ohl <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>hen Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _a\"></span>\u00f6me z<span class=\"_ _d\"></span>u ver<span class=\"_ _a\"></span>einnahme<span class=\"_ _a\"></span>n als auch <span class=\"_ _a\"></span>zum V<span class=\"_ _a\"></span>erka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>oder<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die zur Redu<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span>ion <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ac<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nting M<span class=\"_ _d\"></span>ismat<span class=\"_ _a\"></span>ch in die Ka<span class=\"_ _a\"></span>tegorie desig<span class=\"_ _a\"></span>niert bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _a\"></span>Vt<span class=\"_ _1\"></span>P<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> klassi<span class=\"_ _a\"></span>fiziert wur<span class=\"_ _a\"></span>den.<span class=\"_ _3ca\"> </span>SPPI-T<span class=\"_ _2\"></span>est u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Beu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>teilu<span class=\"_ _a\"></span>ng des Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmo<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span> VIG or<span class=\"_ _a\"></span>dnet ihr<span class=\"_ _a\"></span>e finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>werte basi<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>d <span class=\"_ _d\"></span>auf dem S<span class=\"_ _d\"></span>PPI-<span class=\"_ _a\"></span>K<span class=\"_ _1\"></span>rit<span class=\"_ _d\"></span>erium de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmo<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span>n zu. Ergibt <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>SPP<span class=\"_ _a\"></span>I-T<span class=\"_ _4\"></span>est, <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>das <span class=\"_ _3\"></span>SPP<span class=\"_ _a\"></span>I-Krite<span class=\"_ _d\"></span>rium <span class=\"_ _1\"></span>erf\u00fcllt <span class=\"_ _3\"></span>is<span class=\"_ _d\"></span>t, <span class=\"_ _1\"></span>h\u00e4ngt <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Klassifizie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>olg<span class=\"_ _a\"></span>ebewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>mente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IFRS 9<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>gew\u00e4<span class=\"_ _d\"></span>hlte Gesch\u00e4ftsmo<span class=\"_ _a\"></span>del<span class=\"_ _a\"></span>l <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Unte<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s zur <span class=\"_ _1\"></span>Steuer<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>des V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts ab. Das <span class=\"_ _a\"></span>Gesch\u00e4ftsmo<span class=\"_ _a\"></span>dell <span class=\"_ _a\"></span>spiegel<span class=\"_ _d\"></span>t wid<span class=\"_ _a\"></span>er<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>wie <span class=\"_ _a\"></span>das U<span class=\"_ _a\"></span>nternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>seine <span class=\"_ _a\"></span>finan<span class=\"_ _d\"></span>ziellen <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>enswerte <span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ert, <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _a\"></span>\u00f6me zu <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>erier<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>Im <span class=\"_ _1\"></span>Konz<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span>es <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>lokale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>festgelegt, <span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente <span class=\"_ _3\"></span>im <span class=\"_ _1\"></span>Rahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ranl<span class=\"_ _a\"></span>a-<span class=\"_ _3ca\"> </span>gungsstr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tegi<span class=\"_ _a\"></span>e zur Errei<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>ung der lokale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>ch\u00e4fts<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iele <span class=\"_ _a\"></span>verwalten <span class=\"_ _a\"></span>zu k\u00f6nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span> <span class=\"_ _a\"></span> Das G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmod<span class=\"_ _a\"></span>ell wird <span class=\"_ _a\"></span>nicht f<span class=\"_ _d\"></span>\u00fcr jedes<span class=\"_ _a\"></span> Instrum<span class=\"_ _d\"></span>ent ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zeln<span class=\"_ _a\"></span> bestimmt, so<span class=\"_ _a\"></span>ndern<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>auf einer h\u00f6<span class=\"_ _a\"></span>here<span class=\"_ _d\"></span>n Ebe<span class=\"_ _d\"></span>ne vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> agg<span class=\"_ _a\"></span>regiert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Portfoli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _3\"></span>die <span class=\"_ _f\"> </span>auf <span class=\"_ _e\"></span>beoba<span class=\"_ _a\"></span>chtbare<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>F<span class=\"_ _1\"></span>ak<span class=\"_ _d\"></span>tore<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>beru<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en. <span class=\"_ _e\"></span>Zus<span class=\"_ _a\"></span>\u00e4tzlich <span class=\"_ _e\"></span>basie<span class=\"_ _d\"></span>rt <span class=\"_ _f\"></span>dies<span class=\"_ _a\"></span>es <span class=\"_ _f\"></span>auf <span class=\"_ _3\"></span>Szenarie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Eintritt <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ange-<span class=\"_ _3ca\"> </span>messe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>Einsc<span class=\"_ _a\"></span>h\u00e4tzung <span class=\"_ _3\"></span>erw<span class=\"_ _d\"></span>artet <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _3\"></span>wobei <span class=\"_ _3\"></span>\u201eW<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t <span class=\"_ _e\"></span>Case<span class=\"_ _a\"></span>\u201c- <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>\u201eStr<span class=\"_ _a\"></span>ess <span class=\"_ _3\"></span>Case\u201c-S<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>narien <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>icht<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>ber\u00fcc<span class=\"_ _a\"></span>ksichtigt <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den. W<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Zahlungsstr\u00f6<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ch <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>erstm<span class=\"_ _d\"></span>alige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>ei<span class=\"_ _d\"></span>ner<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>eise <span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>alisi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t, die <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>urspr\u00fcnglic<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>Erwartu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n abweic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _12\"> </span>\u00e4ndert  si<span class=\"_ _a\"></span>ch  da<span class=\"_ _d\"></span>dur<span class=\"_ _d\"></span>ch <span class=\"_ _12\"> </span>die  Klass<span class=\"_ _d\"></span>ifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>rung <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>verbleibend<span class=\"_ _a\"></span>en  finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle<span class=\"_ _a\"></span>n  V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte, <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>nach  di<span class=\"_ _a\"></span>esem Gesch\u00e4fts<span class=\"_ _d\"></span>mod<span class=\"_ _a\"></span>ell <span class=\"_ _3\"></span>gehalten <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den, <span class=\"_ _3\"></span>nicht. <span class=\"_ _e\"></span>J<span class=\"_ _d\"></span>edoch <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>derartige <span class=\"_ _3\"></span>Inform<span class=\"_ _a\"></span>ationen <span class=\"_ _3\"></span>bei <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Beurt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ilung<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>neu <span class=\"_ _3\"></span>ausger<span class=\"_ _a\"></span>eichter oder neu <span class=\"_ _a\"></span>erworbene<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fccksi<span class=\"_ _a\"></span>chtigt.<span class=\"_ _a\"></span> Das <span class=\"_ _a\"></span>Gesch\u00e4ftsmo<span class=\"_ _a\"></span>dell <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>auf <span class=\"_ _a\"></span>Gruppen <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>en a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>wendet, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>omo<span class=\"_ _d\"></span>gen <span class=\"_ _a\"></span>gest<span class=\"_ _a\"></span>euert <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>Ableit<span class=\"_ _a\"></span>ung ber\u00fccksi<span class=\"_ _a\"></span>chtigt Anlage<span class=\"_ _a\"></span>klasse, Liq<span class=\"_ _a\"></span>uidit\u00e4t, Art <span class=\"_ _a\"></span>der V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rw<span class=\"_ _a\"></span>altung (<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lter<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>extern ver<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>altete Po<span class=\"_ _a\"></span>rtfolios<span class=\"_ _a\"></span> bzw<span class=\"_ _a\"></span>. Spe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ial-<span class=\"_ _3ca\"> </span>fonds) so<span class=\"_ _a\"></span>wie die Inves<span class=\"_ _a\"></span>tmentstr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tegie.<span class=\"_ _a\"></span> Bei <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Bestim<span class=\"_ _a\"></span>mung <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Fe<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tlegung <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>eranlag<span class=\"_ _a\"></span>ungsstrategi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>(und<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>folg<span class=\"_ _d\"></span>lich <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>Gesch\u00e4ftsm<span class=\"_ _a\"></span>ode<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>s) <span class=\"_ _3\"></span>sind <span class=\"_ _e\"></span>unter <span class=\"_ _3\"></span>IFRS 17 fallend<span class=\"_ _d\"></span>e Arten von <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rbindlichkei<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd der<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ungs<span class=\"_ _a\"></span>modell zu ber\u00fcc<span class=\"_ _a\"></span>ksichtige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmi<span class=\"_ _d\"></span>ttel u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>el-<span class=\"_ _3ca\"> </span>\u00e4quivalent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> so<span class=\"_ _a\"></span>wie T<span class=\"_ _4\"></span>ermi<span class=\"_ _d\"></span>neinlage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den ste<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s z<span class=\"_ _d\"></span>u fortgef<span class=\"_ _a\"></span>\u00fchrten Ans<span class=\"_ _a\"></span>chaff<span class=\"_ _d\"></span>ungskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>bewertet.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span>FOLGEBEW<span class=\"_ _a\"></span>ERTUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>  Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u AC<span class=\"_ _a\"></span> Nach ihre<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> ers<span class=\"_ _d\"></span>tmalige<span class=\"_ _a\"></span>n B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ung wer<span class=\"_ _a\"></span>den Schuldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>u<span class=\"_ _3ca\"> </span>me<span class=\"_ _d\"></span>nte zu fortgef<span class=\"_ _a\"></span>\u00fchrten Anschaf<span class=\"_ _a\"></span>fungskos<span class=\"_ _a\"></span>ten unter Anwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Ef<span class=\"_ _d\"></span>fektivzinsm<span class=\"_ _a\"></span>ethode <span class=\"_ _3\"></span>abz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glic<span class=\"_ _a\"></span>h <span class=\"_ _e\"></span>einer <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ertberic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>be<span class=\"_ _d\"></span>wertet. <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tgef<span class=\"_ _a\"></span>\u00fchrte <span class=\"_ _3\"></span>Anschaf<span class=\"_ _a\"></span>fungskoste<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ber<span class=\"_ _a\"></span>\u00fcck-<span class=\"_ _3ca\"> </span>sichtig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>es <span class=\"_ _e\"></span>Agios <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>Dis<span class=\"_ _d\"></span>agios <span class=\"_ _3\"></span>be<span class=\"_ _1\"></span>i <span class=\"_ _e\"></span>A<span class=\"_ _a\"></span>kquisitio<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _e\"></span>von <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>eb<span class=\"_ _d\"></span>\u00fchr<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>oder <span class=\"_ _e\"></span>Koste<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>einen <span class=\"_ _e\"></span>integr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Besta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dteil<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ktiv<span class=\"_ _d\"></span>zinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>darst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llen. Eine<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ertberichtig<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>f<span class=\"_ _d\"></span>\u00fcr <span class=\"_ _1\"></span>erwartete <span class=\"_ _1\"></span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>verluste <span class=\"_ _1\"></span>(expect<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit <span class=\"_ _1\"></span>losse<span class=\"_ _a\"></span>s \u2013 ECLs) <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d in der G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd V<span class=\"_ _2\"></span>erlustr<span class=\"_ _a\"></span>echnung <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>fasst.<span class=\"_ _a\"></span> Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtOCI<span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>olgeb<span class=\"_ _a\"></span>ewertung <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>chuldinst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>umen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>ewertet <span class=\"_ _3\"></span>zu <span class=\"_ _1\"></span>FVtOCI <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rfolg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>bei<span class=\"_ _d\"></span>zulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt, <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>bei <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span> \u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>werts <span class=\"_ _2\"></span>ergebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht <span class=\"_ _2\"></span>reali<span class=\"_ _a\"></span>sierten <span class=\"_ _2\"></span>Gewinne <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>im<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>sonstig<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>rgeb<span class=\"_ _a\"></span>nis <span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>fas<span class=\"_ _a\"></span>st werde<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Zinsertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>\u00e4hrungs<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mr<span class=\"_ _a\"></span>echn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsef<span class=\"_ _a\"></span>fekte <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>entsp<span class=\"_ _d\"></span>rec<span class=\"_ _a\"></span>hend <span class=\"_ _3\"></span>den <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _a\"></span>tgef\u00fchrte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ans<span class=\"_ _a\"></span>chaff<span class=\"_ _d\"></span>ungskost<span class=\"_ _a\"></span>en bewertet<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>erfol<span class=\"_ _a\"></span>gswirksam <span class=\"_ _f\"> </span>er<span class=\"_ _1\"></span>fasst.<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>F\u00fcr <span class=\"_ _11\"> </span>weiterf\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _f\"> </span>In<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rmationen<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>zur <span class=\"_ _11\"> </span>Ermittl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _11\"> </span>d<span class=\"_ _d\"></span>er erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>K<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>editverlust<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>f\u00fcr <span class=\"_ _11\"> </span>Sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ldinst<span class=\"_ _a\"></span>rumente <span class=\"_ _f\"> </span>bewertet <span class=\"_ _f\"></span>zu <span class=\"_ _f\"> </span>FVtOCI <span class=\"_ _f\"> </span>wird <span class=\"_ _11\"> </span>auf <span class=\"_ _f\"> </span>das <span class=\"_ _f\"> </span>Kapitel <span class=\"_ _f\"> </span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>echnung <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wartet<span class=\"_ _a\"></span>en Kredit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlus<span class=\"_ _a\"></span>te <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Seite 168 verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Bei <span class=\"_ _1\"></span>Ausbuc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>uvor <span class=\"_ _1\"></span>erfolgs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>eu<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ral im <span class=\"_ _1\"></span>sonstigen <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gebnis<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>erfasst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n kumuli<span class=\"_ _d\"></span>erten G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wi<span class=\"_ _a\"></span>nne<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lus<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> i<span class=\"_ _a\"></span>n die Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rlustrec<span class=\"_ _d\"></span>hnung <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mg<span class=\"_ _a\"></span>egliedert.<span class=\"_ _a\"></span> Eigenkapitali<span class=\"_ _d\"></span>nstr<span class=\"_ _d\"></span>umente <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>esi<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>niert <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ewertet<span class=\"_ _a\"></span> zu FVtOCI<span class=\"_ _a\"></span> Die <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nwide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>rufl<span class=\"_ _d\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Klassifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapi<span class=\"_ _d\"></span>talinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>nt <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>bewertet <span class=\"_ _2\"></span>zu <span class=\"_ _a\"></span>FVtOCI <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _a\"></span>strategis<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>anz-<span class=\"_ _3ca\"> </span>instrume<span class=\"_ _d\"></span>nte <span class=\"_ _1\"></span>angew<span class=\"_ _a\"></span>andt, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>Ha<span class=\"_ _a\"></span>ndelszweck<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>geh<span class=\"_ _d\"></span>alten <span class=\"_ _1\"></span>sind <span class=\"_ _1\"></span>oder n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nte<span class=\"_ _1\"></span>ile <span class=\"_ _1\"></span>an vollkonsoli<span class=\"_ _d\"></span>dierte <span class=\"_ _1\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n sowie A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>teile <span class=\"_ _a\"></span>an Bet<span class=\"_ _d\"></span>eilig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs- b<span class=\"_ _a\"></span>zw.<span class=\"_ _a\"></span> Gemei<span class=\"_ _a\"></span>nschaftunt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehmen <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>tr<span class=\"_ _a\"></span>effe<span class=\"_ _a\"></span>n. Die Klassif<span class=\"_ _a\"></span>izierung <span class=\"_ _d\"></span>von <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>igen<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>enten kann  a<span class=\"_ _a\"></span>uf  Ein<span class=\"_ _a\"></span>zelfallbasis<span class=\"_ _a\"></span>  erfolge<span class=\"_ _a\"></span>n  (z.B. <span class=\"_ _12\"> </span>Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>aus <span class=\"_ _12\"> </span>Sc<span class=\"_ _a\"></span>hwe<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>lenm\u00e4rkte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _12\"> </span>zu <span class=\"_ _12\"> </span>FVtP<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>, <span class=\"_ _12\"> </span>Servi<span class=\"_ _a\"></span>ce<span class=\"_ _1\"></span>- <span class=\"_ _12\"> </span>od<span class=\"_ _d\"></span>er  Hi<span class=\"_ _a\"></span>lfsbetrie<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> designie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _11\"> </span>b<span class=\"_ _d\"></span>ewertet <span class=\"_ _f\"> </span>zu <span class=\"_ _11\"> </span>FVtOCI) <span class=\"_ _e\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _f\"> </span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _11\"> </span>des <span class=\"_ _f\"> </span>Portfolio<span class=\"_ _d\"></span>s <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>on <span class=\"_ _11\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>lokalen <span class=\"_ _11\"> </span>Gruppe<span class=\"_ _a\"></span>ngesells<span class=\"_ _d\"></span>chaften <span class=\"_ _f\"> </span>alleinig<span class=\"_ _d\"></span> entsc<span class=\"_ _d\"></span>hieden. <span class=\"_ _e\"></span>Bei <span class=\"_ _f\"></span>Eig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>kapit<span class=\"_ _a\"></span>alinstrum<span class=\"_ _a\"></span>enten <span class=\"_ _f\"></span>desig<span class=\"_ _a\"></span>niert <span class=\"_ _f\"> </span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _e\"></span>FVtOCI <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>di<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>T<span class=\"_ _4\"></span>ransaktio<span class=\"_ _a\"></span>nskosten<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>im <span class=\"_ _e\"></span>sonstige<span class=\"_ _a\"></span>n Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>eil <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>es <span class=\"_ _3\"></span>beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Zeit<span class=\"_ _a\"></span>werts <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>Zeitp<span class=\"_ _a\"></span>unkt <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>n\u00e4chst<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>N<span class=\"_ _d\"></span>eubewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>erfasst<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>zu keiner <span class=\"_ _a\"></span>Zei<span class=\"_ _d\"></span>t <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Gewinn- <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>trec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nung <span class=\"_ _2\"></span>umgegli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt. <span class=\"_ _2\"></span>Im <span class=\"_ _a\"></span>Fa<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>einer <span class=\"_ _a\"></span>Ausb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>entspr<span class=\"_ _a\"></span>echende<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>R\u00fcck-<span class=\"_ _3ca\"> </span>lagen <span class=\"_ _f\"> </span>dir<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kt <span class=\"_ _f\"> </span>im <span class=\"_ _e\"></span>Posten <span class=\"_ _f\"> </span>\u201eGewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _d\"></span>cklagen<span class=\"_ _a\"></span>\u201c <span class=\"_ _11\"> </span>erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _f\"></span>Im <span class=\"_ _f\"></span>Gegens<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>z <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>den <span class=\"_ _f\"> </span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pitalins<span class=\"_ _a\"></span>trumen<span class=\"_ _d\"></span>ten <span class=\"_ _f\"> </span>bewert<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>FVtPL<span class=\"_ _a\"></span> werde<span class=\"_ _a\"></span>n ausschlie<span class=\"_ _a\"></span>\u00dflich Divide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den i<span class=\"_ _a\"></span>n der Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>inn- <span class=\"_ _a\"></span>und V<span class=\"_ _a\"></span>erlus<span class=\"_ _a\"></span>trechn<span class=\"_ _d\"></span>ung erf<span class=\"_ _d\"></span>asst. <span class=\"_ _a\"></span> Fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erm\u00f6genswert<span class=\"_ _a\"></span>e bewertet z<span class=\"_ _d\"></span>u FVtPL<span class=\"_ _a\"></span> Finanziell<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>werte be<span class=\"_ _a\"></span>wertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtP<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den zum<span class=\"_ _a\"></span> beizulegende<span class=\"_ _a\"></span>n Zeitwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> in <span class=\"_ _a\"></span>der Bilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n des beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>erfolgswirks<span class=\"_ _a\"></span>am <span class=\"_ _e\"></span>reali<span class=\"_ _d\"></span>siert. <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>ransaktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>skost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>di<span class=\"_ _d\"></span>e <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Zu<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _e\"></span>mit <span class=\"_ _e\"></span>dem <span class=\"_ _e\"></span>Erwerb<span class=\"_ _3ca\"> </span> oder <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Emissio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>FVtPL <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d, <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>res Entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s erfolgswirks<span class=\"_ _a\"></span>am <span class=\"_ _11\"> </span>verbucht. <span class=\"_ _f\"> </span>Zinsertr\u00e4ge <span class=\"_ _11\"> </span>aus <span class=\"_ _f\"> </span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _11\"> </span>die <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>erpfl<span class=\"_ _d\"></span>ichte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>zu <span class=\"_ _11\"> </span>FVtPL <span class=\"_ _11\"> </span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _11\"> </span>sind,<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>unter<span class=\"_ _d\"></span> Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>vertraglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Zinss<span class=\"_ _a\"></span>atzes bi<span class=\"_ _a\"></span>lanziert. REKLASSI<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>IZIE<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>UNG  Um in <span class=\"_ _1\"></span>\u00dcberei<span class=\"_ _d\"></span>nstim<span class=\"_ _a\"></span>mung <span class=\"_ _1\"></span>mit der <span class=\"_ _1\"></span>Klassifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung \u201eV<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inn<span class=\"_ _a\"></span>ahmung du<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>Erhalt der vertragliche<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Zahlungsstr<span class=\"_ _a\"></span>\u00f6me\u201d (\u201cHel<span class=\"_ _d\"></span>d t<span class=\"_ _1\"></span>o collect <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>trac<span class=\"_ _a\"></span>tual cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>flows\u201d) zu <span class=\"_ _a\"></span>bleiben, <span class=\"_ _a\"></span>darf de<span class=\"_ _a\"></span>r Anteil<span class=\"_ _a\"></span> der nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t v<span class=\"_ _a\"></span>er\u00e4u\u00dferte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>finanziellen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e einen <span class=\"_ _a\"></span>Jahre<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>durchs<span class=\"_ _a\"></span>chnitt von 90<span class=\"_ _d\"></span><span class=\"fs1e\"> <span class=\"_ _a\"></span><span class=\"fs1d\">%<span class=\"_ _1\"></span> des Po<span class=\"_ _a\"></span>rtfoliovolum<span class=\"_ _a\"></span>ens nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsc<span class=\"_ _a\"></span>hreite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </span></span>D<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>K<span class=\"_ _a\"></span>onz<span class=\"_ _a\"></span>ern <span class=\"_ _2\"></span>ge<span class=\"_ _a\"></span>ht <span class=\"_ _4\"></span>dav<span class=\"_ _a\"></span>on <span class=\"_ _4\"></span>aus<span class=\"_ _a\"></span>, <span class=\"_ _2\"></span>d<span class=\"_ _a\"></span>as<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>fi<span class=\"_ _a\"></span>nan<span class=\"_ _a\"></span>zi<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>erm<span class=\"_ _a\"></span>\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te <span class=\"_ _4\"></span>nac<span class=\"_ _a\"></span>h <span class=\"_ _2\"></span>ih<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>tm<span class=\"_ _a\"></span>ali<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>at<span class=\"_ _a\"></span>z <span class=\"_ _2\"></span>ni<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>re<span class=\"_ _a\"></span>kl<span class=\"_ _a\"></span>assi<span class=\"_ _a\"></span>fi<span class=\"_ _a\"></span>zie<span class=\"_ _a\"></span>rt <span class=\"_ _2\"></span>we<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ofern ke<span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>au\u00dfe<span class=\"_ _a\"></span>rg<span class=\"_ _a\"></span>ew\u00f6<span class=\"_ _a\"></span>hnl<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Um<span class=\"_ _a\"></span>s<span class=\"_ _d\"></span>t\u00e4<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>, w<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> der<span class=\"_ _a\"></span> E<span class=\"_ _a\"></span>rwe<span class=\"_ _a\"></span>rb,<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>ie <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>\u00e4u\u00dfe<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span> o<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>ie <span class=\"_ _a\"></span>Ei<span class=\"_ _a\"></span>ns<span class=\"_ _d\"></span>tell<span class=\"_ _2\"></span>ung<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>s G<span class=\"_ _a\"></span>es<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>\u00e4f<span class=\"_ _a\"></span>tsf<span class=\"_ _a\"></span>eld<span class=\"_ _a\"></span>s, <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>ntr<span class=\"_ _2\"></span>ete<span class=\"_ _a\"></span>n. Grunds\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>Reklass<span class=\"_ _d\"></span>ifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _2\"></span>finanzielle<span class=\"_ _a\"></span>r <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>swerte <span class=\"_ _a\"></span>nur <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>selt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>F\u00e4llen <span class=\"_ _2\"></span>zul\u00e4ssig<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>bzw<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>erfor<span class=\"_ _a\"></span>derlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>ledigl<span class=\"_ _a\"></span>ich eine \u00c4nd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g des Gesc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ftsmo<span class=\"_ _a\"></span>dells z\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lt nicht d<span class=\"_ _a\"></span>azu<span class=\"_ _1\"></span> (<span class=\"_ _d\"></span>z. B.<span class=\"_ _a\"></span> eine<span class=\"_ _1\"></span> \u00c4n<span class=\"_ _d\"></span>derung d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Absi<span class=\"_ _a\"></span>cht in Bezug auf bes<span class=\"_ _a\"></span>timmte fina<span class=\"_ _d\"></span>nzie<span class=\"_ _a\"></span>lle<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _3\"></span>das <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>or\u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rge<span class=\"_ _a\"></span>hende <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>winde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>eine<span class=\"_ _a\"></span>s <span class=\"_ _e\"></span>bestimmt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Mar<span class=\"_ _d\"></span>kts <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>finanzielle <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>ein T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>ansf<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>finan<span class=\"_ _d\"></span>zielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werten <span class=\"_ _1\"></span>zwisch<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>ntern<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>hmensb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eichen <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>untersc<span class=\"_ _d\"></span>hiedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Gesch<span class=\"_ _a\"></span>\u00e4ftsmodelle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>). In sol<span class=\"_ _a\"></span>chen s<span class=\"_ _a\"></span>eltenen <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>\u00e4lle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>nichtderi<span class=\"_ _a\"></span>va<span class=\"_ _1\"></span>ti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Schuldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>nnerhalb <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Kategori<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>\u201ebewertet <span class=\"_ _2\"></span>zu AC\u201c,<span class=\"_ _a\"></span> \u201eb<span class=\"_ _a\"></span>ewertet zu <span class=\"_ _1\"></span>FV<span class=\"_ _1\"></span>tOCI<span class=\"_ _a\"></span>\u201c <span class=\"_ _3\"></span>und <span class=\"_ _1\"></span>\u201ebew<span class=\"_ _d\"></span>ertet <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>F<span class=\"_ _d\"></span>VtPL\u201c <span class=\"_ _1\"></span>reklassif<span class=\"_ _a\"></span>iziert <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>Konkr<span class=\"_ _a\"></span>et <span class=\"_ _3\"></span>hat<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Un<span class=\"_ _d\"></span>ternehme<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>dann <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>nur <span class=\"_ _1\"></span>dann), <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>es sein <span class=\"_ _3\"></span>Gesc<span class=\"_ _a\"></span>h\u00e4ftsmodell<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>zur <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>teuerung <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>\u00e4ndert, <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>betro<span class=\"_ _a\"></span>ffenen <span class=\"_ _3\"></span>fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>Ver<span class=\"_ _a\"></span>m\u00f6gens-<span class=\"_ _3ca\"> </span>werte <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>rekl<span class=\"_ _d\"></span>assif<span class=\"_ _d\"></span>iziere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Reklassi<span class=\"_ _a\"></span>fizierung <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>em\u00e4\u00df <span class=\"_ _3\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 9.5<span class=\"_ _a\"></span>.6.1 <span class=\"_ _3\"></span>prosp<span class=\"_ _a\"></span>ektiv <span class=\"_ _3\"></span>ab <span class=\"_ _1\"></span>dem <span class=\"_ _3\"></span>Z<span class=\"_ _d\"></span>eitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Reklassif<span class=\"_ _a\"></span>iz<span class=\"_ _1\"></span>ier<span class=\"_ _d\"></span>ung vorzune<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> AUSBUCHUN<span class=\"_ _a\"></span>G Ausbuch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ausg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nom<span class=\"_ _a\"></span>men bei wes<span class=\"_ _d\"></span>entliche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> M<span class=\"_ _d\"></span>odifizier<span class=\"_ _a\"></span>ung  Ein <span class=\"_ _12\"> </span>fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieller <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>wert <span class=\"_ _12\"> </span>(bz<span class=\"_ _a\"></span>w. <span class=\"_ _11\"> </span>ein <span class=\"_ _10\"> </span>T<span class=\"_ _4\"></span>eil <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>ines <span class=\"_ _10\"> </span>finanzi<span class=\"_ _a\"></span>ellen <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>swer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s <span class=\"_ _10\"> </span>oder <span class=\"_ _10\"> </span>ein <span class=\"_ _10\"> </span>T<span class=\"_ _2\"></span>eil <span class=\"_ _11\"> </span>einer <span class=\"_ _10\"> </span>Gruppe <span class=\"_ _11\"> </span>\u00e4<span class=\"_ _1\"></span>hnlic<span class=\"_ _a\"></span>her finanzielle<span class=\"_ _a\"></span>r V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte) wir<span class=\"_ _a\"></span>d ausgeb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>ht, wen<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>der fo<span class=\"_ _d\"></span>lge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>raussetz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n erf\u00fcllt ist:<span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>das Anre<span class=\"_ _a\"></span>cht auf den <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>zug vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Za<span class=\"_ _a\"></span>hlungsstr\u00f6m<span class=\"_ _a\"></span>en a<span class=\"_ _d\"></span>us dem <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgel<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>fe<span class=\"_ _d\"></span>n ode<span class=\"_ _a\"></span>r  \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>das Anre<span class=\"_ _a\"></span>cht auf den <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>zug vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Za<span class=\"_ _a\"></span>hlungsstr\u00f6m<span class=\"_ _a\"></span>en a<span class=\"_ _d\"></span>us dem <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _a\"></span>wurde an D<span class=\"_ _a\"></span>ritte \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r es <span class=\"_ _a\"></span>wurde eine V<span class=\"_ _2\"></span>erpflic<span class=\"_ _d\"></span>htung z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r sofo<span class=\"_ _a\"></span>rtigen Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _d\"></span>der be<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>og<span class=\"_ _a\"></span>enen Zahlungss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00f6<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> in <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>oll<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r H\u00f6<span class=\"_ _a\"></span>he an Drit<span class=\"_ _d\"></span>te im R<span class=\"_ _a\"></span>ahmen ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er sog<span class=\"_ _d\"></span>. Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>leit<span class=\"_ _a\"></span>ungsverei<span class=\"_ _a\"></span>nbarung \u00fc<span class=\"_ _d\"></span>bernomme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und dabei <span class=\"_ _d\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>der i<span class=\"_ _d\"></span>m W<span class=\"_ _a\"></span>esentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e Chance<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>n, di<span class=\"_ _a\"></span>e mit dem Eig<span class=\"_ _a\"></span>entum am<span class=\"_ _d\"></span> fina<span class=\"_ _a\"></span>nziellen V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>wert verbu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>en sind, <span class=\"_ _a\"></span>\u00fcbertrage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zwar im W<span class=\"_ _a\"></span>esentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en alle C<span class=\"_ _a\"></span>hance<span class=\"_ _d\"></span>n und Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, di<span class=\"_ _a\"></span>e mit dem <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>ntum am fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _a\"></span>en V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt v<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rbu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> si<span class=\"_ _d\"></span>nd, we<span class=\"_ _d\"></span>der \u00fcbe<span class=\"_ _a\"></span>rtragen noc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> zur\u00fcckbe<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, j<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>doc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>erf\u00fcgungsm<span class=\"_ _a\"></span>acht \u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtrag<span class=\"_ _a\"></span>en.  Die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erf\u00fcgu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsma<span class=\"_ _a\"></span>cht <span class=\"_ _e\"></span>gilt <span class=\"_ _3\"></span>dan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>nur <span class=\"_ _3\"></span>dann, <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>\u00fcbertr<span class=\"_ _a\"></span>agen, <span class=\"_ _3\"></span>wenn <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Empf\u00e4ng<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u00fcber <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>tats\u00e4<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>F\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>igkeit <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ur V<span class=\"_ _a\"></span>er\u00e4u<span class=\"_ _d\"></span>\u00dferung <span class=\"_ _f\"> </span>des <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werts <span class=\"_ _f\"></span>als <span class=\"_ _e\"></span>G<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es <span class=\"_ _f\"> </span>an <span class=\"_ _f\"> </span>eine<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>n<span class=\"_ _1\"></span>icht <span class=\"_ _e\"></span>nahestehen<span class=\"_ _d\"></span>den <span class=\"_ _f\"> </span>Dritt<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>verf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gt <span class=\"_ _e\"></span>und <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>dieser <span class=\"_ _e\"></span>F\u00e4higk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it einseitig <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ka<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span>, o<span class=\"_ _a\"></span>hne<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dass die \u00dc<span class=\"_ _a\"></span>bertragung <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>us\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>liche<span class=\"_ _a\"></span>n Beschr\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>terli<span class=\"_ _d\"></span>egt. <span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _7\"> </span>im<span class=\"_ _d\"></span> <span class=\"_ _7\"> </span>W<span class=\"_ _a\"></span>esen<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _7\"> </span>alle  Chancen <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>wed<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>\u00fcbe<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>rage<span class=\"_ _a\"></span>n <span class=\"_ _7\"> </span>n<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _7\"> </span>zur<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckbe<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>auch  die V<span class=\"_ _a\"></span>erf\u00fcgu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsma<span class=\"_ _a\"></span>cht  an <span class=\"_ _12\"> </span>dem <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rt  b<span class=\"_ _a\"></span>ehalten <span class=\"_ _12\"> </span>wird,<span class=\"_ _a\"></span>  so<span class=\"_ _d\"></span> <span class=\"_ _12\"> </span>wird <span class=\"_ _12\"> </span>der  V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>wert <span class=\"_ _12\"> </span>ledigli<span class=\"_ _a\"></span>ch  nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Ma\u00dfgab<span class=\"_ _a\"></span>e  d<span class=\"_ _a\"></span>es anhalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _e\"></span>Engagem<span class=\"_ _a\"></span>ents <span class=\"_ _f\"></span>weiter <span class=\"_ _e\"></span>erfasst; <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>di<span class=\"_ _a\"></span>esem <span class=\"_ _f\"></span>Fall <span class=\"_ _e\"></span>wird <span class=\"_ _f\"> </span>au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>damit <span class=\"_ _e\"></span>verbun<span class=\"_ _d\"></span>dene <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>hke<span class=\"_ _1\"></span>it <span class=\"_ _e\"></span>erfasst. <span class=\"_ _3\"></span>Der<span class=\"_ _1\"></span> \u00fcbertrag<span class=\"_ _a\"></span>ene <span class=\"_ _10\"> </span>V<span class=\"_ _d\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>und <span class=\"_ _11\"> </span>die <span class=\"_ _10\"> </span>damit <span class=\"_ _11\"> </span>ver<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>undene <span class=\"_ _11\"> </span>Ve<span class=\"_ _a\"></span>rbindlichkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>so <span class=\"_ _10\"> </span>bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtet,<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>dass<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>den <span class=\"_ _11\"> </span>Rechten <span class=\"_ _11\"> </span>und V<span class=\"_ _a\"></span>erpflich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nung ge<span class=\"_ _a\"></span>tragen wir<span class=\"_ _a\"></span>d.  W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _a\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>anhalt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde <span class=\"_ _a\"></span>Engagem<span class=\"_ _a\"></span>ent de<span class=\"_ _a\"></span>r Form <span class=\"_ _a\"></span>nach <span class=\"_ _a\"></span>den \u00fcbe<span class=\"_ _a\"></span>rtragene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _a\"></span>garanti<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>so e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>pricht <span class=\"_ _a\"></span>der Um<span class=\"_ _a\"></span>fang des an<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>den Engagem<span class=\"_ _a\"></span>ents d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iedrig<span class=\"_ _a\"></span>eren <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>etr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>dem urspr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>Buchwert d<span class=\"_ _a\"></span>es V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerts <span class=\"_ _a\"></span>und dem H\u00f6chstbe<span class=\"_ _a\"></span>trag der er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nen <span class=\"_ _a\"></span>Gegenleist<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng, <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r event<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ell zur<span class=\"_ _d\"></span>\u00fcckge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlt <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den m<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>sste.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> Ausbuch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er w<span class=\"_ _d\"></span>esentli<span class=\"_ _d\"></span>chen <span class=\"_ _2\"></span>Vertragsmo<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ifizie<span class=\"_ _a\"></span>rung  Ein  f<span class=\"_ _a\"></span>inanzi<span class=\"_ _d\"></span>eller <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rt <span class=\"_ _12\"> </span>wir<span class=\"_ _a\"></span>d  a<span class=\"_ _a\"></span>usgeb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>cht,<span class=\"_ _a\"></span>  wen<span class=\"_ _d\"></span>n <span class=\"_ _12\"> </span>di<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>Bedingu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _12\"> </span>inso<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>  ne<span class=\"_ _a\"></span>u <span class=\"_ _12\"> </span>verhandelt<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _10\"> </span>dass <span class=\"_ _10\"> </span>der V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>ein <span class=\"_ _e\"></span>neues <span class=\"_ _e\"></span>Instrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>darstell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _e\"></span>Dabei <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _f\"> </span>die <span class=\"_ _e\"></span>Dif<span class=\"_ _a\"></span>feren<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>Ausb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _d\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>oder <span class=\"_ _a\"></span> -verlust <span class=\"_ _3\"></span>erfasst. <span class=\"_ _3\"></span>Im <span class=\"_ _3\"></span>Falle <span class=\"_ _3\"></span>ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>\u00c4nder<span class=\"_ _d\"></span>ung <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Bedingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _d\"></span>d <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Bruttob<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>chw<span class=\"_ _d\"></span>ert <span class=\"_ _3\"></span>neu <span class=\"_ _3\"></span>berec<span class=\"_ _a\"></span>hnet <span class=\"_ _e\"></span>als <span class=\"_ _3\"></span>Barwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>neu verha<span class=\"_ _d\"></span>ndelte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>od<span class=\"_ _d\"></span>er <span class=\"_ _2\"></span>ge\u00e4nderte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>vertraglic<span class=\"_ _a\"></span>hen <span class=\"_ _a\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>r\u00f6me<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bg<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st <span class=\"_ _2\"></span>zum <span class=\"_ _2\"></span>Eff<span class=\"_ _a\"></span>ekt<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inss<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>z <span class=\"_ _a\"></span>des <span class=\"_ _2\"></span>urspr<span class=\"_ _d\"></span>\u00fcnglich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>finanziell<span class=\"_ _a\"></span>en V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts (ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> zum bonit\u00e4ts<span class=\"_ _a\"></span>angepasste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ef<span class=\"_ _a\"></span>fektivzin<span class=\"_ _a\"></span>ssatz b<span class=\"_ _1\"></span>ei fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>werten <span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ber<span class=\"_ _d\"></span>eits bei Erwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b oder <span class=\"_ _a\"></span>Ausrei<span class=\"_ _a\"></span>chung <span class=\"_ _a\"></span>beei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tr\u00e4chtigt<span class=\"_ _a\"></span>er <span class=\"_ _d\"></span>Bonit\u00e4<span class=\"_ _a\"></span>t)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>oder <span class=\"_ _a\"></span>gegeb<span class=\"_ _a\"></span>enenf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span> zum <span class=\"_ _a\"></span>ge\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dert<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inssa<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>z, <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 9.6.5<span class=\"_ _a\"></span>.10 ermittelt wir<span class=\"_ _2\"></span>d. Bei <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Beurteilung, <span class=\"_ _e\"></span>ob <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>Inst<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _e\"></span>auszubu<span class=\"_ _d\"></span>chen <span class=\"_ _e\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>nicht <span class=\"_ _e\"></span>auszubuc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ist, <span class=\"_ _e\"></span>ber\u00fcc<span class=\"_ _a\"></span>ksichtigt <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>folgend<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Kriterie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in <span class=\"_ _d\"></span>Bezug a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f M<span class=\"_ _d\"></span>odifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n: \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Q<span class=\"_ _1\"></span>ua<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tita<span class=\"_ _d\"></span>tive Krit<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Modifi<span class=\"_ _d\"></span>zierte Schuldinstrum<span class=\"_ _a\"></span>ente <span class=\"_ _1\"></span>gelt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>als \u201egrund<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n\u201c, <span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der Nettob<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t der <span class=\"_ _1\"></span>Zahl<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>unter den neuen <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ertragsbe<span class=\"_ _a\"></span>dingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>abgezinst <span class=\"_ _3\"></span>unter <span class=\"_ _e\"></span>An<span class=\"_ _d\"></span>wendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>des <span class=\"_ _e\"></span>urspr\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>glich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inssatz<span class=\"_ _a\"></span>es <span class=\"_ _e\"></span>(des <span class=\"_ _3\"></span>ur<span class=\"_ _1\"></span>sp<span class=\"_ _a\"></span>r\u00fcn<span class=\"_ _1\"></span>glic<span class=\"_ _a\"></span>hen V<span class=\"_ _a\"></span>ertrags) mi<span class=\"_ _a\"></span>ndestens 10<span class=\"_ _a\"></span><span class=\"fs1e\"> <span class=\"fs1d\">% des <span class=\"_ _d\"></span>urspr\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Sc<span class=\"_ _a\"></span>hu<span class=\"_ _1\"></span>ldi<span class=\"_ _d\"></span>nstr<span class=\"_ _a\"></span>uments abwei<span class=\"_ _a\"></span>cht. </span></span>\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Q<span class=\"_ _1\"></span>uali<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>ti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e Krite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>\u00c4nderung des SP<span class=\"_ _a\"></span>PI-T<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>sts, <span class=\"_ _a\"></span>z. B. Einf<span class=\"_ _a\"></span>\u00fchrung eines E<span class=\"_ _a\"></span>qu<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>-li<span class=\"_ _a\"></span>nked-Merkm<span class=\"_ _a\"></span>als   \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Eine<span class=\"_ _1\"></span>  \u00c4nd<span class=\"_ _d\"></span>erung  der  W\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g  des <span class=\"_ _7\"> </span>V<span class=\"_ _2\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerts  k\u00f6nnte  das <span class=\"_ _7\"> </span>k<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>ftige  wirts<span class=\"_ _a\"></span>chaftliche  Risiko  des  I<span class=\"_ _1\"></span>nstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>ents wesentl<span class=\"_ _d\"></span>ich <span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n und <span class=\"_ _1\"></span>gil<span class=\"_ _d\"></span>t a<span class=\"_ _1\"></span>ls wesentliche \u00c4nderung. Nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t vertragli<span class=\"_ _d\"></span>che \u00c4n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen der W\u00e4h<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung sind nicht <span class=\"_ _1\"></span>rel<span class=\"_ _d\"></span>eva<span class=\"_ _d\"></span>nt (z. B. im <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>ug<span class=\"_ _d\"></span>e ei<span class=\"_ _d\"></span>ner W<span class=\"_ _a\"></span>\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rm oder d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itritts <span class=\"_ _a\"></span>zur Euro<span class=\"_ _a\"></span>zone). \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>\u00c4nderung <span class=\"_ _8\"> </span>der <span class=\"_ _8\"> </span>F\u00e4lligkeit <span class=\"_ _8\"> </span>d<span class=\"_ _d\"></span>es <span class=\"_ _8\"> </span>In<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ruments. <span class=\"_ _8\"> </span>\u00c4nd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _8\"> </span>der <span class=\"_ _8\"> </span>F\u00e4<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>igkeit <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _8\"> </span>Finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst<span class=\"_ _a\"></span>ruments <span class=\"_ _8\"> </span>gelten <span class=\"_ _8\"> </span>nicht <span class=\"_ _8\"> </span>als \u201egrundv<span class=\"_ _d\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ieden\u201c,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wenn <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>M\u00f6gli<span class=\"_ _a\"></span>chkeit <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>ereits <span class=\"_ _3\"></span>im urspr\u00fcn<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>Kredit<span class=\"_ _a\"></span>vertrag <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erh<span class=\"_ _d\"></span>andelt<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wurde. <span class=\"_ _1\"></span>Dar<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ber <span class=\"_ _1\"></span>hinaus<span class=\"_ _a\"></span> gilt di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _d\"></span>erung ni<span class=\"_ _a\"></span>cht als subs<span class=\"_ _d\"></span>tan<span class=\"_ _d\"></span>ziell, we<span class=\"_ _a\"></span>nn die Gesam<span class=\"_ _d\"></span>tve<span class=\"_ _a\"></span>rtra<span class=\"_ _1\"></span>gsla<span class=\"_ _a\"></span>ufzeit  <span class=\"_ _47\"> </span>\u2013 um we<span class=\"_ _d\"></span>niger als<span class=\"_ _d\"></span> 50<span class=\"fs1e\"> </span>% <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rl\u00e4nge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t wi<span class=\"_ _d\"></span>rd,<span class=\"_ _a\"></span>  <span class=\"_ _47\"> </span>\u2013 um we<span class=\"_ _d\"></span>niger als<span class=\"_ _d\"></span> 30<span class=\"fs1e\"> </span>% <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rk\u00fcrzt <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>der  <span class=\"_ _47\"> </span>\u2013 nicht mi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>des<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ns 2 Jahr<span class=\"_ _a\"></span>e von <span class=\"_ _d\"></span>der ursp<span class=\"_ _a\"></span>r\u00fcngliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit <span class=\"_ _a\"></span>abweic<span class=\"_ _d\"></span>ht. Ergeben  si<span class=\"_ _a\"></span>ch  au<span class=\"_ _1\"></span>s  d<span class=\"_ _a\"></span>er  \u00c4nder<span class=\"_ _a\"></span>ung  keine  grundv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chiedenen  Z<span class=\"_ _d\"></span>ahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr\u00f6<span class=\"_ _a\"></span>me,  so  f\u00fc<span class=\"_ _d\"></span>hrt  die  \u00c4n<span class=\"_ _a\"></span>derung  nicht  z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>  ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Ausbuc<span class=\"_ _d\"></span>hung. A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f Grundlage de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> ge\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lungsst<span class=\"_ _a\"></span>r\u00f6m<span class=\"_ _a\"></span>e, <span class=\"_ _1\"></span>abge<span class=\"_ _a\"></span>zin<span class=\"_ _1\"></span>st mit<span class=\"_ _d\"></span> de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ursp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcnglic<span class=\"_ _a\"></span>hen Effektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inss<span class=\"_ _a\"></span>atz, wird ein \u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsge<span class=\"_ _a\"></span>winn oder -<span class=\"_ _d\"></span>verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>st erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span>WER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>MIND<span class=\"_ _a\"></span>ER<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> FINANZI<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>L<span class=\"_ _d\"></span>LER<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ERM\u00d6<span class=\"_ _a\"></span>GE<span class=\"_ _1\"></span>NS<span class=\"_ _a\"></span>WERTE<span class=\"_ _a\"></span>  W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itere <span class=\"_ _a\"></span>Einzelheit<span class=\"_ _a\"></span>en zur W<span class=\"_ _a\"></span>ertminder<span class=\"_ _d\"></span>ung fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte si<span class=\"_ _a\"></span>nd in de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fol<span class=\"_ _d\"></span>gende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ganga<span class=\"_ _a\"></span>ben enthalt<span class=\"_ _d\"></span>en: <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Erh\u00f6hungen <span class=\"_ _a\"></span>und V<span class=\"_ _a\"></span>ermind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>orsorge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>erwart<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te Kr<span class=\"_ _a\"></span>editverlus<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r Fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nstrumente A<span class=\"_ _a\"></span>nhangang<span class=\"_ _a\"></span>ab<span class=\"_ _1\"></span>e 2.4. Erwartete <span class=\"_ _a\"></span>Kredi<span class=\"_ _d\"></span>tverl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste ab S<span class=\"_ _a\"></span>eite 90<span class=\"_ _d\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>An<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>ben zu wes<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> E<span class=\"_ _d\"></span>rmessens<span class=\"_ _a\"></span>entscheid<span class=\"_ _a\"></span>ungen und S<span class=\"_ _a\"></span>ch\u00e4tzung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n An<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ang<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be 24.2.<span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtm<span class=\"_ _d\"></span>inder<span class=\"_ _a\"></span>ungsaufwa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d f\u00fcr finanziel<span class=\"_ _d\"></span>le <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b S<span class=\"_ _a\"></span>eite 145. <span class=\"_ _a\"></span> Die <span class=\"_ _a\"></span>VIG<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>erfasst <span class=\"_ _a\"></span>eine W<span class=\"_ _a\"></span>ertbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ichti<span class=\"_ _d\"></span>gung <span class=\"_ _a\"></span>f\u00fcr er<span class=\"_ _a\"></span>wartete <span class=\"_ _a\"></span>Kreditv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste f<span class=\"_ _a\"></span>\u00fcr alle <span class=\"_ _a\"></span>Sch<span class=\"_ _d\"></span>uldinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>bewertet <span class=\"_ _a\"></span>zu AC<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>oder <span class=\"_ _a\"></span>bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t zu FVt<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>CI, K<span class=\"_ _a\"></span>reditz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sag<span class=\"_ _d\"></span>en und <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ara<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tie<span class=\"_ _d\"></span>n so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>ord<span class=\"_ _a\"></span>erungen gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 9. Erwartete <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlust<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>basier<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>auf <span class=\"_ _3\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _3\"></span>zwische<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>vertraglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Zahl<span class=\"_ _d\"></span>ungsstr<span class=\"_ _a\"></span>\u00f6men, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>vertr<span class=\"_ _d\"></span>agsgem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu zahlen si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d, <span class=\"_ _d\"></span>und der <span class=\"_ _a\"></span>Summe d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ahlungsstr\u00f6m<span class=\"_ _a\"></span>e, der<span class=\"_ _a\"></span>en Erhalt <span class=\"_ _a\"></span>erwartet <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>, abg<span class=\"_ _a\"></span>ezinst mit <span class=\"_ _a\"></span>dem Ef<span class=\"_ _a\"></span>fektivzinss<span class=\"_ _d\"></span>atz.<span class=\"_ _a\"></span> Die <span class=\"_ _e\"></span>H\u00f6h<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>erfass<span class=\"_ _a\"></span>enden <span class=\"_ _f\"> </span>erwartet<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>verlu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>te <span class=\"_ _11\"> </span>ri<span class=\"_ _a\"></span>chtet <span class=\"_ _f\"> </span>sich <span class=\"_ _f\"></span>nach <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Zuor<span class=\"_ _a\"></span>dnung <span class=\"_ _f\"> </span>der <span class=\"_ _f\"></span>Fina<span class=\"_ _a\"></span>nzin<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>rumente <span class=\"_ _f\"></span>in <span class=\"_ _f\"> </span>die verschied<span class=\"_ _a\"></span>enen <span class=\"_ _3\"></span>St<span class=\"_ _d\"></span>ufen <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Wertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungsmod<span class=\"_ _d\"></span>ells. <span class=\"_ _1\"></span>F\u00fcr <span class=\"_ _3\"></span>Finanzins<span class=\"_ _a\"></span>trumente, <span class=\"_ _1\"></span>dere<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Ausf<span class=\"_ _d\"></span>allrisi<span class=\"_ _a\"></span>ko <span class=\"_ _3\"></span>sich <span class=\"_ _3\"></span>sei<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>em <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligen Ansatz <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>signifika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>erh\u00f6ht <span class=\"_ _1\"></span>hat, <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>Risikovorso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>H\u00f6he<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlust<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>erfass<span class=\"_ _a\"></span>t, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Ausfaller<span class=\"_ _a\"></span>eignis <span class=\"_ _f\"> </span>innerhalb <span class=\"_ _f\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>n\u00e4chste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>zw\u00f6lf<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Monate <span class=\"_ _11\"> </span>ber<span class=\"_ _a\"></span>uhen <span class=\"_ _11\"> </span>(12-Mon<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>s-<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>/St<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe <span class=\"_ _f\"> </span>1)<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>F\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente, <span class=\"_ _11\"> </span>der<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Ausfallrisi<span class=\"_ _a\"></span>ko <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>seit <span class=\"_ _2\"></span>dem <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>Ans<span class=\"_ _a\"></span>atz <span class=\"_ _a\"></span>signifikan<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>erh<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>hat<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>eine <span class=\"_ _a\"></span>Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>H\u00f6he <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>\u00fcber <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>estla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>zeit erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kr<span class=\"_ _a\"></span>editverlus<span class=\"_ _a\"></span>te zu erf<span class=\"_ _d\"></span>assen (<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mtla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-EC<span class=\"_ _a\"></span>L)<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Die <span class=\"_ _e\"></span>VIG <span class=\"_ _e\"></span>erachtet <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Ausfall<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>bei <span class=\"_ _e\"></span>einem <span class=\"_ _e\"></span>finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>einge<span class=\"_ _a\"></span>treten <span class=\"_ _e\"></span>(de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>wert <span class=\"_ _e\"></span>als wertgemi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt), <span class=\"_ _f\"></span>wenn <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>hen <span class=\"_ _11\"> </span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>90 T<span class=\"_ _5b\"></span>age <span class=\"_ _f\"> </span>\u00fcberf\u00e4ll<span class=\"_ _d\"></span>ig <span class=\"_ _f\"> </span>sind <span class=\"_ _11\"> </span>und/od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _f\"></span>ein Rating vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> C od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> D <span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s sei<span class=\"_ _d\"></span> den<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die <span class=\"_ _a\"></span>VIG verf\u00fcgt <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>r angem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>und b<span class=\"_ _d\"></span>elastbar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>In<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rmat<span class=\"_ _1\"></span>io<span class=\"_ _a\"></span>nen, dass <span class=\"_ _d\"></span>ein l\u00e4ng<span class=\"_ _a\"></span>eres R\u00fcckstan<span class=\"_ _a\"></span>dskr<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m b<span class=\"_ _a\"></span>esser geeig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et i<span class=\"_ _a\"></span>st.  Berechn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng d<span class=\"_ _d\"></span>er erwartet<span class=\"_ _a\"></span>en Kreditve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>luste<span class=\"_ _a\"></span>  Erwartete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Kr<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rluste wer<span class=\"_ _a\"></span>den auf Grundlage<span class=\"_ _a\"></span> von <span class=\"_ _1\"></span>Sz<span class=\"_ _3ca\"> </span>enarien<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zur Bem<span class=\"_ _d\"></span>essung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> erwarte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lungsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sf\u00e4l<span class=\"_ _d\"></span>le,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>abge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst<span class=\"_ _d\"></span> mit einem a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>messe<span class=\"_ _a\"></span>nen Ef<span class=\"_ _a\"></span>fektivzinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>, ber<span class=\"_ _a\"></span>echnet. Ein Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>ausfal<span class=\"_ _d\"></span>l is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> die Di<span class=\"_ _a\"></span>ffer<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nz zwisch<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsg<span class=\"_ _a\"></span>em\u00e4\u00dfen Zahlu<span class=\"_ _d\"></span>ngen <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen, <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _3\"></span>voraussic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch <span class=\"_ _e\"></span>ein<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>imm<span class=\"_ _d\"></span>t. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>Mechanisme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ber<span class=\"_ _a\"></span>echnung <span class=\"_ _3\"></span>der erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kr<span class=\"_ _a\"></span>editverlus<span class=\"_ _a\"></span>te und ihr<span class=\"_ _a\"></span>e wesen<span class=\"_ _a\"></span>tlichen Bes<span class=\"_ _d\"></span>tandtei<span class=\"_ _d\"></span>le<span class=\"_ _a\"></span> stellen sich <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie fol<span class=\"_ _a\"></span>gt dar:  \u2022<span class=\"_ _3ca\"> </span>Ausfallwa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rschei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit (proba<span class=\"_ _a\"></span>bility of defa<span class=\"_ _a\"></span>ult \u2013 PD): Die P<span class=\"_ _a\"></span>D ist eine S<span class=\"_ _a\"></span>ch\u00e4tzung de<span class=\"_ _a\"></span>r Au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>allwahrsc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>inlic<span class=\"_ _a\"></span>hkeit \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span>einen fes<span class=\"_ _a\"></span>tgelegten Zeit<span class=\"_ _a\"></span>raum. Bei i<span class=\"_ _a\"></span>hrer Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _a\"></span>ung werd<span class=\"_ _a\"></span>en wirtschaftli<span class=\"_ _a\"></span>che Szena<span class=\"_ _d\"></span>rien <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftsge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _3ca\"> </span>Informatio<span class=\"_ _d\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt.<span class=\"_ _3ca\"> </span>Die VIG v<span class=\"_ _a\"></span>erwendet f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> ihr Po<span class=\"_ _a\"></span>rtfolio <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie fo<span class=\"_ _a\"></span>lgen<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en Segmen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Unternehmens<span class=\"_ _a\"></span>anleihen<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Staatsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leihe<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Das <span class=\"_ _7\"> </span>Segm<span class=\"_ _a\"></span>ent <span class=\"_ _7\"> </span>St<span class=\"_ _d\"></span>aatsanl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ih<span class=\"_ _d\"></span>en <span class=\"_ _7\"> </span>umfass<span class=\"_ _a\"></span>t <span class=\"_ _7\"> </span>alle  v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>atlic<span class=\"_ _a\"></span>hen <span class=\"_ _7\"> </span>Stelle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _7\"> </span>sei<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>  es <span class=\"_ _7\"> </span>Ze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tralr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gie<span class=\"_ _a\"></span>runge<span class=\"_ _d\"></span>n, <span class=\"_ _7\"> </span>supr<span class=\"_ _d\"></span>anatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ale<span class=\"_ _3ca\"> </span>Regierungsi<span class=\"_ _a\"></span>nstitution<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _b\"> </span>r<span class=\"_ _a\"></span>egionale <span class=\"_ _b\"> </span>Regier<span class=\"_ _a\"></span>ungen <span class=\"_ _b\"> </span>oder <span class=\"_ _b\"> </span>lokale <span class=\"_ _b\"> </span>Beh\u00f6r<span class=\"_ _a\"></span>den, <span class=\"_ _b\"> </span>begebe<span class=\"_ _a\"></span>nen <span class=\"_ _b\"> </span>An<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>eihen, <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Einrichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en i<span class=\"_ _a\"></span>n volle<span class=\"_ _a\"></span>r H\u00f6he <span class=\"_ _2\"></span>uneingesc<span class=\"_ _d\"></span>hr\u00e4nkt <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>unwiderru<span class=\"_ _a\"></span>flich gar<span class=\"_ _a\"></span>antiert s<span class=\"_ _a\"></span>ind<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Alle <span class=\"_ _a\"></span>ander<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Engagem<span class=\"_ _a\"></span>ents w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>im<span class=\"_ _3ca\"> </span>Segme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsa<span class=\"_ _a\"></span>nleihen erf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _3ca\"> </span>Erwartete H\u00f6<span class=\"_ _a\"></span>he von Ford<span class=\"_ _a\"></span>erungen im<span class=\"_ _a\"></span> Zeitpunkt d<span class=\"_ _d\"></span>es Ausfa<span class=\"_ _3ca\"> </span>lls <span class=\"_ _a\"></span>(expos<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>re <span class=\"_ _a\"></span>at default \u2013 <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>AD): Die EAD ist ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Sc<span class=\"_ _a\"></span>h\u00e4tzung<span class=\"_ _3ca\"> </span>der erwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> H\u00f6<span class=\"_ _a\"></span>he der <span class=\"_ _d\"></span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n in ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m k<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>usfallzeitp<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nkt <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on er<span class=\"_ _a\"></span>warteten<span class=\"_ _3ca\"> </span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r H\u00f6<span class=\"_ _a\"></span>he nach d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Absc<span class=\"_ _a\"></span>hlussstic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ag, <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch vert<span class=\"_ _d\"></span>ragsg<span class=\"_ _d\"></span>em\u00e4\u00dfe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r an<span class=\"_ _a\"></span>derweitiger Tilg<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>- und Zins<span class=\"_ _d\"></span>zahl<span class=\"_ _a\"></span>ungen sowie a<span class=\"_ _a\"></span>ufgelaufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er Zins<span class=\"_ _a\"></span>en auf vers<span class=\"_ _a\"></span>\u00e4u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>te Zahlung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erlustquot<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bei A<span class=\"_ _a\"></span>usfall (loss<span class=\"_ _a\"></span> g<span class=\"_ _1\"></span>iven def<span class=\"_ _a\"></span>ault \u2013 LGD)<span class=\"_ _3ca\"> </span>: Die LGD ist eine S<span class=\"_ _a\"></span>ch\u00e4tzung des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlusts,<span class=\"_ _d\"></span> der im<span class=\"_ _a\"></span> Falle eines z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _3ca\"> </span>bestimmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ze<span class=\"_ _1\"></span>itp<span class=\"_ _a\"></span>unkt eintr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>enden A<span class=\"_ _a\"></span>usfalls e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsteh<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Si<span class=\"_ _d\"></span>e ba<span class=\"_ _a\"></span>siert auf d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Dif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>nz zwische<span class=\"_ _d\"></span>n den Za<span class=\"_ _a\"></span>hlungen, <span class=\"_ _d\"></span>die<span class=\"_ _3ca\"> </span>vertragsgem<span class=\"_ _a\"></span>\u00e4\u00df gesc<span class=\"_ _d\"></span>hulde<span class=\"_ _d\"></span>t werd<span class=\"_ _a\"></span>en, und <span class=\"_ _a\"></span>den Zahl<span class=\"_ _d\"></span>ungen, di<span class=\"_ _d\"></span>e vor<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ussic<span class=\"_ _a\"></span>htlich einge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omm<span class=\"_ _a\"></span>en wer<span class=\"_ _d\"></span>den. <span class=\"_ _a\"></span>F\u00fcr<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>hnlich wir<span class=\"_ _d\"></span>d<span class=\"_ _3ca\"> </span>sie als pr<span class=\"_ _a\"></span>ozent<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>aler A<span class=\"_ _a\"></span>nte<span class=\"_ _1\"></span>il de<span class=\"_ _a\"></span>r EAD a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _a\"></span>eben.<span class=\"_ _3ca\"> </span>F\u00fcr die L<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>Ds wi<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>d folgende S<span class=\"_ _d\"></span>egm<span class=\"_ _a\"></span>entierung <span class=\"_ _a\"></span>zugrunde gel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt<span class=\"_ _a\"></span>:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Nachra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gige S<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lde<span class=\"_ _d\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>orrangig <span class=\"_ _d\"></span>unbesi<span class=\"_ _a\"></span>cherte Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ulde<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Staatsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leihe<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Besichert<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>Sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lde<span class=\"_ _d\"></span>n: <span class=\"_ _12\"> </span>Das <span class=\"_ _11\"> </span>Segment <span class=\"_ _10\"> </span>\u201ebesi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>herte <span class=\"_ _10\"> </span>S<span class=\"_ _d\"></span>chulden\u201c <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>bei <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>VIG <span class=\"_ _10\"> </span>a<span class=\"_ _1\"></span>lle <span class=\"_ _10\"> </span>hypo<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>hek<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>besich<span class=\"_ _d\"></span>erten<span class=\"_ _3ca\"> </span>Posi<span class=\"_ _d\"></span>tionen sowie Pf<span class=\"_ _a\"></span>andb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iefe.<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Auf nicht besic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>det di<span class=\"_ _d\"></span>e VIG vord<span class=\"_ _a\"></span>efiniert<span class=\"_ _d\"></span>e LGDs an, die nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t an einen b<span class=\"_ _d\"></span>estimmte<span class=\"_ _a\"></span>n Z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>punkt<span class=\"_ _3ca\"> </span>gebunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> si<span class=\"_ _d\"></span>nd (flac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>LGD-K<span class=\"_ _a\"></span>urven).<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _f\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>erwarte<span class=\"_ _d\"></span>te <span class=\"_ _f\"> </span>Kredi<span class=\"_ _d\"></span>tve<span class=\"_ _d\"></span>rlust <span class=\"_ _e\"></span>berechnet <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss, <span class=\"_ _e\"></span>werd<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>einer <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>nachfol<span class=\"_ _d\"></span>gende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Stuf<span class=\"_ _a\"></span>en zugeord<span class=\"_ _a\"></span>net:  \u2022<span class=\"_ _3ca\"> </span>12-Mona<span class=\"_ _d\"></span>ts-ECL (<span class=\"_ _3ca\"> </span>Stufe 1): I<span class=\"_ _a\"></span>n Stuf<span class=\"_ _d\"></span>e 1 ist ein g<span class=\"_ _a\"></span>eringes A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>siko bzw<span class=\"_ _2\"></span>. eine nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t sig<span class=\"_ _d\"></span>nifika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te E<span class=\"_ _a\"></span>rh<span class=\"_ _1\"></span>\u00f6<span class=\"_ _d\"></span>hung des A<span class=\"_ _a\"></span>usfallrisi<span class=\"_ _a\"></span>kos<span class=\"_ _3ca\"> </span>gestattet. <span class=\"_ _a\"></span>Er wird <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnet al<span class=\"_ _d\"></span>s de<span class=\"_ _d\"></span>r T<span class=\"_ _4\"></span>eil des <span class=\"_ _a\"></span>Gesamtla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _d\"></span>ECL, de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> den <span class=\"_ _a\"></span>ECLs entsp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>elche <span class=\"_ _a\"></span>aus Ausfal<span class=\"_ _a\"></span>lereig-<span class=\"_ _3ca\"> </span>nisse<span class=\"_ _d\"></span>n bei ei<span class=\"_ _d\"></span>nem Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzinstrum<span class=\"_ _a\"></span>ent resulti<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>en, die i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nerh<span class=\"_ _a\"></span>alb von z<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>\u00f6lf<span class=\"_ _a\"></span> Monaten <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ach dem <span class=\"_ _a\"></span>Absc<span class=\"_ _d\"></span>hlussstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag ei<span class=\"_ _a\"></span>ntrete<span class=\"_ _d\"></span>n k\u00f6nnen. D<span class=\"_ _d\"></span>ie W<span class=\"_ _a\"></span>ertberic<span class=\"_ _d\"></span>htigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g in St<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe 1 <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>Grundl<span class=\"_ _a\"></span>age bere<span class=\"_ _a\"></span>chnet, dass <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>Ein<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ritt eines A<span class=\"_ _a\"></span>usfaller<span class=\"_ _a\"></span>eignisses innerhalb <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> 12 M<span class=\"_ _a\"></span>onaten n<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ch d<span class=\"_ _a\"></span>em Abschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sssti<span class=\"_ _a\"></span>chta<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>erwartet <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d.  \u2022<span class=\"_ _3ca\"> </span>Stufe 2<span class=\"_ _3ca\"> </span>: I<span class=\"_ _d\"></span>n Stufe 2 kl<span class=\"_ _a\"></span>assifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ierte V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>ne signifikan<span class=\"_ _d\"></span>te Er<span class=\"_ _d\"></span>h\u00f6hung d<span class=\"_ _a\"></span>es Ausfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kos (und kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>inges<span class=\"_ _3ca\"> </span>Ausfallrisi<span class=\"_ _a\"></span>ko) auf, wes<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>lb di<span class=\"_ _a\"></span>e Bere<span class=\"_ _a\"></span>chnung des <span class=\"_ _a\"></span>Gesamtla<span class=\"_ _d\"></span>ufz<span class=\"_ _a\"></span>eit-E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>erford<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h ist.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _3ca\"> </span>Stufe 3<span class=\"_ _3ca\"> </span>: I<span class=\"_ _d\"></span>n dieser S<span class=\"_ _a\"></span>tu<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>e sind Kr<span class=\"_ _d\"></span>edi<span class=\"_ _d\"></span>tverl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste ber<span class=\"_ _a\"></span>eits e<span class=\"_ _d\"></span>ntsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n oder sind V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte t<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ts\u00e4<span class=\"_ _a\"></span>chlich wertg<span class=\"_ _a\"></span>emindert.<span class=\"_ _3ca\"> </span>Deshalb <span class=\"_ _d\"></span>ist die D<span class=\"_ _a\"></span>iff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>z z<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>isch<span class=\"_ _a\"></span>en dem B<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uttob<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert d<span class=\"_ _a\"></span>es V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerts <span class=\"_ _a\"></span>und dem Ba<span class=\"_ _a\"></span>rwert der g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tzte<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>k\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Za<span class=\"_ _d\"></span>hlungsst<span class=\"_ _a\"></span>r\u00f6me, <span class=\"_ _a\"></span>abgezinst mi<span class=\"_ _a\"></span>t dem ursp<span class=\"_ _a\"></span>r\u00fcn<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>chen Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>zi<span class=\"_ _d\"></span>nssatz <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>enswerts,<span class=\"_ _3ca\"> </span>heran<span class=\"_ _d\"></span>zuziehen.<span class=\"_ _3ca\"> </span>Gem\u00e4\u00df <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>m\u00fcssen <span class=\"_ _3\"></span>Schuldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>bewerte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>AC <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>VtOC<span class=\"_ _a\"></span>I <span class=\"_ _e\"></span>diesem <span class=\"_ _3\"></span>Stufungsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atz <span class=\"_ _e\"></span>folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>Der Ansatz d<span class=\"_ _d\"></span>er VI<span class=\"_ _d\"></span>G stel<span class=\"_ _d\"></span>lt sich <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie fo<span class=\"_ _d\"></span>lgt da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 1 <span class=\"_ _a\"></span>\u2013 12-Mo<span class=\"_ _a\"></span>na<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>EC<span class=\"_ _d\"></span>L<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte o<span class=\"_ _a\"></span>hne ber<span class=\"_ _a\"></span>eits bei Er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erb od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sr<span class=\"_ _a\"></span>eichung <span class=\"_ _a\"></span>beeintr\u00e4chtigt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it\u00e4t <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ei e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligem Ans<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> (POCI<span class=\"_ _a\"></span>),<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _a\"></span>die in de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Anw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ndu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eich der V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>einfachungsr<span class=\"_ _a\"></span>egelung b<span class=\"_ _a\"></span>ei geringe<span class=\"_ _d\"></span>m Ausf<span class=\"_ _a\"></span>allrisiko<span class=\"_ _d\"></span> fall<span class=\"_ _d\"></span>en sowie<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _e\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>Bezug <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>kein <span class=\"_ _e\"></span>A<span class=\"_ _d\"></span>usfallerei<span class=\"_ _a\"></span>gnis <span class=\"_ _e\"></span>eingetre<span class=\"_ _a\"></span>ten <span class=\"_ _e\"></span>ist, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>jedoch<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>die <span class=\"_ _3\"></span>Kr<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rie<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>Einstufung <span class=\"_ _e\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>Stufe 2 <span class=\"_ _d\"></span>nicht <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _d\"></span>\u00fcllen u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d der<span class=\"_ _a\"></span>en Rati<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>icht w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h ge\u00e4ndert <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 2 <span class=\"_ _a\"></span>\u2013 Gesamtl<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it-<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> (An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung des Ef<span class=\"_ _a\"></span>fektivzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>atzes auf d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Br<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ttob<span class=\"_ _a\"></span>uchwert)<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>\u00dcberf\u00e4llig<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it seit m<span class=\"_ _a\"></span>indeste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s 30 <span class=\"_ _a\"></span>T<span class=\"_ _4\"></span>agen oder<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Mit Reaktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>auf ein<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>r v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rdefi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zuk<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ftsge<span class=\"_ _a\"></span>richtete<span class=\"_ _d\"></span>n Indika<span class=\"_ _d\"></span>tore<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 3 <span class=\"_ _a\"></span>\u2013 Gesamtl<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it-<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> (An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung des Ef<span class=\"_ _a\"></span>fektivzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>atzes auf die fo<span class=\"_ _a\"></span>rtgef\u00fchrt<span class=\"_ _a\"></span>en Anschaf<span class=\"_ _a\"></span>fungskost<span class=\"_ _a\"></span>en)<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _a\"></span>die das Ausfall<span class=\"_ _a\"></span>kriterium d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> erf\u00fcll<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 0 <span class=\"_ _a\"></span>\u2013 ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>its b<span class=\"_ _a\"></span>ei Erwerb o<span class=\"_ _a\"></span>der Ausr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>hun<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>beeintr\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>te B<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>\u00e4t<span class=\"_ _3ca\"> </span>Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtOCI<span class=\"_ _a\"></span> Da  de<span class=\"_ _d\"></span>r  Buch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert  d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Schuldi<span class=\"_ _a\"></span>nstrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te  be<span class=\"_ _a\"></span>wertet  zu <span class=\"_ _12\"> </span>FVtOCI  d<span class=\"_ _a\"></span>em  beizul<span class=\"_ _a\"></span>egenden  Zeit<span class=\"_ _a\"></span>wert  ents<span class=\"_ _d\"></span>pricht,  f<span class=\"_ _a\"></span>\u00fchrt  die <span class=\"_ _12\"> </span>zu erfassen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Risikovorso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>einer <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>seitige<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Mind<span class=\"_ _a\"></span>erun<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Bilanz. <span class=\"_ _3\"></span>Stattd<span class=\"_ _a\"></span>essen <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>H\u00f6<span class=\"_ _a\"></span>he <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Risikovorso<span class=\"_ _a\"></span>rge, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>bei <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>Bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>fo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tgef<span class=\"_ _a\"></span>\u00fchrten <span class=\"_ _a\"></span>Ansc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>fungskos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>entst\u00fcnde, <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>so<span class=\"_ _d\"></span>nstig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>er <span class=\"_ _a\"></span>entspr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>enden <span class=\"_ _a\"></span>Gegenbuch<span class=\"_ _a\"></span>ung in<span class=\"_ _a\"></span> der <span class=\"_ _2\"></span>Gewinn- <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnung <span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst. <span class=\"_ _a\"></span>Der <span class=\"_ _a\"></span>im <span class=\"_ _a\"></span>sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ergebnis erfasste k<span class=\"_ _a\"></span>umulierte G<span class=\"_ _a\"></span>ewinn wir<span class=\"_ _a\"></span>d bei Ausb<span class=\"_ _a\"></span>uchung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _d\"></span>umg<span class=\"_ _d\"></span>egliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _a\"></span> Zukunftsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Informatio<span class=\"_ _a\"></span>nen In <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>konzernweiten<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>ECL<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>Modell<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>dient <span class=\"_ _3\"></span>ein <span class=\"_ _e\"></span>br<span class=\"_ _d\"></span>eites <span class=\"_ _e\"></span>Spektr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _3\"></span>an <span class=\"_ _e\"></span>zukunftsge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Informatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en,<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>wie <span class=\"_ _e\"></span>ex<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>erne <span class=\"_ _3\"></span>und interne Ratings, Prog<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ose<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zu makro\u00f6<span class=\"_ _a\"></span>konomis<span class=\"_ _a\"></span>chen<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ar<span class=\"_ _1\"></span>ia<span class=\"_ _a\"></span>blen<span class=\"_ _1\"></span> oder quali<span class=\"_ _d\"></span>tative Faktor<span class=\"_ _a\"></span>en zur B<span class=\"_ _1\"></span>eu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>teilu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Ausfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kos, als belast<span class=\"_ _a\"></span>bare I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>forma<span class=\"_ _a\"></span>tionen.<span class=\"_ _3ca\"> </span>BEWER<span class=\"_ _a\"></span>TUNG <span class=\"_ _a\"></span>VON SIC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>ER<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>EIT<span class=\"_ _d\"></span>EN UND<span class=\"_ _a\"></span> VOLLS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>RE<span class=\"_ _a\"></span>C<span class=\"_ _1\"></span>KUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SM<span class=\"_ _a\"></span>ASSNAHMEN<span class=\"_ _a\"></span> Um <span class=\"_ _a\"></span>das Ausfal<span class=\"_ _a\"></span>lrisiko <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>VIG <span class=\"_ _a\"></span>in Bez<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>auf di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>finanziellen <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte <span class=\"_ _a\"></span>zu minde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n, wir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>immer m<span class=\"_ _a\"></span>\u00f6glich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ins<span class=\"_ _a\"></span>atz von <span class=\"_ _3\"></span>Sich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rheit<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>estrebt. <span class=\"_ _1\"></span>Es <span class=\"_ _3\"></span>best<span class=\"_ _d\"></span>ehen <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsc<span class=\"_ _a\"></span>hiedliche <span class=\"_ _1\"></span>Arten <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>Sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erhei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en, <span class=\"_ _1\"></span>z. <span class=\"_ _3\"></span>B. <span class=\"_ _3\"></span>Hypot<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>Wer<span class=\"_ _a\"></span>tp<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>piere <span class=\"_ _1\"></span>oder ander<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>Arten <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>on <span class=\"_ _11\"> </span>Sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten. <span class=\"_ _f\"> </span>Sicherheite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>werde<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>B<span class=\"_ _1\"></span>ila<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>VIG <span class=\"_ _f\"> </span>erfasst, <span class=\"_ _11\"> </span>es <span class=\"_ _11\"> </span>sei <span class=\"_ _f\"> </span>denn, <span class=\"_ _11\"> </span>sie <span class=\"_ _11\"> </span>unterli<span class=\"_ _d\"></span>egen<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>ollstr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>a\u00dfnahm<span class=\"_ _d\"></span>en. <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>rw<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Zahlungsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>aus <span class=\"_ _2\"></span>Kredit<span class=\"_ _a\"></span>besicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>gem\u00e4\u00df <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>ich<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>separat <span class=\"_ _a\"></span>erfa<span class=\"_ _a\"></span>sst<span class=\"_ _1\"></span> werde<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>m\u00fcss<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>und <span class=\"_ _f\"> </span>als <span class=\"_ _f\"> </span>integral<span class=\"_ _d\"></span>er <span class=\"_ _f\"> </span>Bestandteil<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>der <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>rag<span class=\"_ _a\"></span>sbedingu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>eines <span class=\"_ _11\"> </span>S<span class=\"_ _a\"></span>chuldinst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>s, <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _f\"> </span>das <span class=\"_ _f\"> </span>ein <span class=\"_ _f\"> </span>ECL <span class=\"_ _f\"> </span>zu erfassen <span class=\"_ _12\"> </span>ist, <span class=\"_ _10\"> </span>eracht<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den,  w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Bemess<span class=\"_ _a\"></span>ung<span class=\"_ _d\"></span> <span class=\"_ _12\"> </span>dieses <span class=\"_ _12\"> </span>ECL <span class=\"_ _10\"> </span>einbe<span class=\"_ _d\"></span>zogen. <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _12\"> </span>dess<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>kt  sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>der<span class=\"_ _1\"></span> beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de Z<span class=\"_ _a\"></span>eitwert vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Ber<span class=\"_ _a\"></span>echnu<span class=\"_ _d\"></span>ng des EC<span class=\"_ _a\"></span>L aus.  Soweit  m\u00f6glic<span class=\"_ _a\"></span>h <span class=\"_ _7\"> </span>wer<span class=\"_ _a\"></span>den <span class=\"_ _7\"> </span>Da<span class=\"_ _a\"></span>ten <span class=\"_ _7\"> </span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s  einem  aktiven  Mar<span class=\"_ _d\"></span>kt  zur  Bewertung  von  als  Sicherheit  geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en  finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>herangezoge<span class=\"_ _a\"></span>n. Bei<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>andere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>fina<span class=\"_ _d\"></span>nziellen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>werten, d<span class=\"_ _a\"></span>eren <span class=\"_ _a\"></span>Wert <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>ht oh<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e W<span class=\"_ _a\"></span>eiter<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>anhand verf\u00fcgbar<span class=\"_ _a\"></span>er <span class=\"_ _8\"> </span>M<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rktd<span class=\"_ _a\"></span>aten <span class=\"_ _7\"> </span>bestimme<span class=\"_ _d\"></span>n <span class=\"_ _8\"> </span>l\u00e4ss<span class=\"_ _a\"></span>t, <span class=\"_ _8\"> </span>erfol<span class=\"_ _a\"></span>gt <span class=\"_ _8\"> </span>die <span class=\"_ _7\"> </span>Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _7\"> </span>an<span class=\"_ _d\"></span>hand <span class=\"_ _7\"> </span>von <span class=\"_ _7\"> </span>Bewe<span class=\"_ _d\"></span>rtungsmo<span class=\"_ _a\"></span>dellen. <span class=\"_ _7\"> </span>Nichtfin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziel<span class=\"_ _a\"></span>le Sicher<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie Immo<span class=\"_ _a\"></span>bili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n wer<span class=\"_ _a\"></span>den entwe<span class=\"_ _a\"></span>der inte<span class=\"_ _d\"></span>r<span class=\"_ _1\"></span>n ode<span class=\"_ _a\"></span>r auf Grundl<span class=\"_ _a\"></span>age von W<span class=\"_ _a\"></span>ertguta<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Dritt<span class=\"_ _d\"></span>er be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> Auch u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>wid<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rruflic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und uneing<span class=\"_ _d\"></span>esch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4nkt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Gar<span class=\"_ _a\"></span>antien werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>ei der Bemess<span class=\"_ _a\"></span>ung d<span class=\"_ _d\"></span>es ECL b<span class=\"_ _a\"></span>er\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt.<span class=\"_ _a\"></span> ABSCHREI<span class=\"_ _a\"></span>BU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G Finanziell<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>nur <span class=\"_ _e\"></span>dann <span class=\"_ _3\"></span>entweder <span class=\"_ _3\"></span>te<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>lweise <span class=\"_ _e\"></span>oder <span class=\"_ _e\"></span>gan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>abgesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>wenn <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ang<span class=\"_ _d\"></span>emess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ner<span class=\"_ _a\"></span> Einsch<span class=\"_ _d\"></span>\u00e4tzung <span class=\"_ _3\"></span>nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>davo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>szuge<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>ist, <span class=\"_ _e\"></span>dass<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>sie <span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>ealisierbar <span class=\"_ _3\"></span>si<span class=\"_ _d\"></span>nd. <span class=\"_ _3\"></span>Ist <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Betrag<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>aus <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>reib<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>h\u00f6he<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> kumuli<span class=\"_ _d\"></span>erte <span class=\"_ _1\"></span>Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>wird <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>dsbetr<span class=\"_ _a\"></span>ag <span class=\"_ _3\"></span>zu<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>st <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>Zugang <span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Wertbe<span class=\"_ _a\"></span>richtigung <span class=\"_ _1\"></span>beh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndelt, <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>dann mit<span class=\"_ _1\"></span> dem <span class=\"_ _3\"></span>Br<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ttob<span class=\"_ _a\"></span>uchwert <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erre<span class=\"_ _a\"></span>chnet <span class=\"_ _1\"></span>wird. <span class=\"_ _3\"></span>Na<span class=\"_ _a\"></span>chtr\u00e4gliche <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Betr\u00e4ge <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Gewi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- <span class=\"_ _3\"></span>un<span class=\"_ _a\"></span>d V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Finanziel<span class=\"_ _d\"></span>le V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rb<span class=\"_ _a\"></span>indlichkeite<span class=\"_ _a\"></span>n BEWER<span class=\"_ _a\"></span>TUNGSKA<span class=\"_ _2\"></span>TEGORIEN<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>F\u00dcR<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>FINAN<span class=\"_ _a\"></span>ZIELLE <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>ERBIND<span class=\"_ _a\"></span>LICHKEITEN<span class=\"_ _a\"></span> Finanziell<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erb<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndlichkeit<span class=\"_ _d\"></span>en, au\u00dfer <span class=\"_ _1\"></span>Kr<span class=\"_ _a\"></span>editzusage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>finan<span class=\"_ _d\"></span>zielle Garantien,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den zu <span class=\"_ _1\"></span>fortgef\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _d\"></span>fungsko<span class=\"_ _d\"></span>st<span class=\"_ _d\"></span>en oder <span class=\"_ _1\"></span>erfol<span class=\"_ _a\"></span>gswirksam <span class=\"_ _1\"></span>zum<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>bei<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert bewertet,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>sofern<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sie<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>Hand<span class=\"_ _a\"></span>elszwecke<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>es sich bei <span class=\"_ _a\"></span>ih<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>derivati<span class=\"_ _a\"></span>ve<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>handelt. <span class=\"_ _a\"></span>Die <span class=\"_ _d\"></span>VIG <span class=\"_ _a\"></span>hat <span class=\"_ _a\"></span>kein wes<span class=\"_ _a\"></span>entliches <span class=\"_ _a\"></span>Portfol<span class=\"_ _a\"></span>io f<span class=\"_ _a\"></span>ina<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeiten, <span class=\"_ _a\"></span>die zur <span class=\"_ _10\"> </span>Design<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ion <span class=\"_ _11\"> </span>als <span class=\"_ _11\"> </span>erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _11\"> </span>zum <span class=\"_ _11\"> </span>beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Zeitwert <span class=\"_ _11\"> </span>bewertet <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. <span class=\"_ _10\"> </span>Alle <span class=\"_ _11\"> </span>Derivate <span class=\"_ _11\"> </span>mit <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>inem<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>negativ<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Zeitwert <span class=\"_ _2\"></span>(gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 13,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ermittelt <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>Grundlage <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>sogenan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>\u201edirty<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value\u201c, <span class=\"_ _2\"></span>d. <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>des <span class=\"_ _a\"></span>bei<span class=\"_ _a\"></span>zulegenden Zeitwerts <span class=\"_ _a\"></span>einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>ufgelaufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Zinsen) <span class=\"_ _a\"></span>wer<span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>erbindlichkeit<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>bewerte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtPL <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>usg<span class=\"_ _d\"></span>ewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Analog <span class=\"_ _a\"></span>zu d<span class=\"_ _a\"></span>en finanzielle<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den nach<span class=\"_ _d\"></span>rangige <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erbindlichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ab d<span class=\"_ _a\"></span>er erstmali<span class=\"_ _a\"></span>gen Anwend<span class=\"_ _a\"></span>ung von IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 9 m<span class=\"_ _a\"></span>it ihre<span class=\"_ _a\"></span>m \u201eDirty V<span class=\"_ _2\"></span>alue\u201c e<span class=\"_ _d\"></span>rfasst.<span class=\"_ _3ca\"> </span>AUSBUCHUN<span class=\"_ _a\"></span>G UND <span class=\"_ _a\"></span>WESEN<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>LICH<span class=\"_ _d\"></span>E <span class=\"_ _a\"></span>\u00c4NDERUNG FIN<span class=\"_ _d\"></span>ANZIE<span class=\"_ _a\"></span>LLER <span class=\"_ _a\"></span>VERBINDLIC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>KEIT<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span> Eine <span class=\"_ _1\"></span>fin<span class=\"_ _d\"></span>anzielle V<span class=\"_ _2\"></span>erbindlich<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>ausgebu<span class=\"_ _a\"></span>cht, <span class=\"_ _1\"></span>wenn die <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>hr <span class=\"_ _1\"></span>zugru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de liegende V<span class=\"_ _a\"></span>erpfl<span class=\"_ _a\"></span>ichtung <span class=\"_ _1\"></span>erf\u00fcll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, aufge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ob<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>loschen ist.<span class=\"_ _d\"></span> W<span class=\"_ _1\"></span>ird<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>eine best<span class=\"_ _a\"></span>ehende finan<span class=\"_ _d\"></span>zielle V<span class=\"_ _2\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span> du<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e ander<span class=\"_ _a\"></span>e finanziell<span class=\"_ _d\"></span>e V<span class=\"_ _a\"></span>erbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlichkeit dess<span class=\"_ _a\"></span>elben Kre<span class=\"_ _a\"></span>dit-<span class=\"_ _3ca\"> </span>gebers <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>substa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ziell <span class=\"_ _2\"></span>anderen<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>ertragsbe<span class=\"_ _a\"></span>dingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ausge<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>usc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>oder <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en di<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>Beding<span class=\"_ _a\"></span>ungen <span class=\"_ _a\"></span>einer <span class=\"_ _a\"></span>bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>bindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _d\"></span> wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>\u00e4ndert, so<span class=\"_ _a\"></span> wird <span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> solc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Aust<span class=\"_ _a\"></span>ausch o<span class=\"_ _a\"></span>der eine<span class=\"_ _d\"></span> sol<span class=\"_ _d\"></span>che \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ung als <span class=\"_ _d\"></span>Ausbu<span class=\"_ _a\"></span>chung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rspr<span class=\"_ _a\"></span>\u00fcng-<span class=\"_ _3ca\"> </span>lichen <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erbindli<span class=\"_ _a\"></span>chkeit <span class=\"_ _f\"></span>und <span class=\"_ _e\"></span>Ansa<span class=\"_ _d\"></span>tz <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _e\"></span>neuen <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bin<span class=\"_ _a\"></span>dlichkeit <span class=\"_ _e\"></span>behandelt. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _e\"></span>zwische<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>em <span class=\"_ _e\"></span>Buch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>ur<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>spr\u00fcnglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeit u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>der ge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>eg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nleist<span class=\"_ _a\"></span>ung wir<span class=\"_ _d\"></span>d erfo<span class=\"_ _d\"></span>lgswirks<span class=\"_ _a\"></span>am erfasst. <span class=\"_ _a\"></span> Erf<span class=\"_ _a\"></span>assung von Zins<span class=\"_ _a\"></span>ertr\u00e4gen<span class=\"_ _a\"></span> Gem\u00e4\u00df <span class=\"_ _1\"></span>IFRS 9<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Zinse<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IFRS 9<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>finanziel<span class=\"_ _d\"></span>len <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte <span class=\"_ _1\"></span>bewer<span class=\"_ _d\"></span>tet <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>AC <span class=\"_ _1\"></span>oder<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _a\"></span>wertet <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>u FVtOCI unter <span class=\"_ _1\"></span>Anwen<span class=\"_ _d\"></span>dung der <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>insme<span class=\"_ _a\"></span>thode <span class=\"_ _1\"></span>erfasst. Der <span class=\"_ _1\"></span>Ef<span class=\"_ _a\"></span>fektivzinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>jene<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Kalkul<span class=\"_ _d\"></span>ationszinss<span class=\"_ _a\"></span>atz, <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>dem die gesch\u00e4t<span class=\"_ _d\"></span>zte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>\u00fcnftigen <span class=\"_ _a\"></span>Zahlu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>\u00fcber <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>erwartete<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>Laufzeit <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>finanziel<span class=\"_ _d\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>gegeben<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>s einen k\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>zer<span class=\"_ _a\"></span>en Zeitra<span class=\"_ _a\"></span>um exakt auf d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Bruttobuc<span class=\"_ _a\"></span>hwert des f<span class=\"_ _a\"></span>inanziellen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werts abge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst <span class=\"_ _a\"></span>werden. <span class=\"_ _a\"></span> Der <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektivzi<span class=\"_ _d\"></span>nssatz, <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>somit <span class=\"_ _3\"></span>auch <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>fortgef\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten <span class=\"_ _3\"></span>Ans<span class=\"_ _a\"></span>chaff<span class=\"_ _d\"></span>ungskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>finanzielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts, <span class=\"_ _3\"></span>wird <span class=\"_ _1\"></span>unter Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>ransaktio<span class=\"_ _a\"></span>nskosten, <span class=\"_ _2\"></span>eines <span class=\"_ _2\"></span>Agios <span class=\"_ _2\"></span>oder <span class=\"_ _2\"></span>Disagi<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>bei <span class=\"_ _a\"></span>Akquisi<span class=\"_ _a\"></span>tion <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>fina<span class=\"_ _d\"></span>nziellen<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswerts<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>sowie von <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>eb\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n oder <span class=\"_ _a\"></span>Kosten be<span class=\"_ _a\"></span>rech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et, di<span class=\"_ _a\"></span>e eine<span class=\"_ _a\"></span>n integral<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>est<span class=\"_ _a\"></span>andteil des <span class=\"_ _a\"></span>Eff<span class=\"_ _d\"></span>ektivzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es <span class=\"_ _d\"></span>darst<span class=\"_ _a\"></span>ellen. Bei<span class=\"_ _a\"></span> der E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>ung von <span class=\"_ _1\"></span>Zinsertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>Zinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>runde <span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>elegt, der <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>bestm\u00f6gli<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>Sch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung eines <span class=\"_ _1\"></span>konstant<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Zi<span class=\"_ _a\"></span>nssatzes \u00fc<span class=\"_ _1\"></span>ber<span class=\"_ _a\"></span> die erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s S<span class=\"_ _a\"></span>chuldinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nts e<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>sp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t.<span class=\"_ _d\"></span> Bei v<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>abe<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>erzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>ver\u00e4n<span class=\"_ _a\"></span>dert sic<span class=\"_ _a\"></span>h <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Eff<span class=\"_ _d\"></span>ektivzinss<span class=\"_ _a\"></span>atz a<span class=\"_ _a\"></span>uch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dur<span class=\"_ _a\"></span>ch die <span class=\"_ _2\"></span>periodisch<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>rgenomme<span class=\"_ _a\"></span>ne Neufestleg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der Kupo<span class=\"_ _a\"></span>nzinsen, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> die E<span class=\"_ _a\"></span>ntwicklu<span class=\"_ _d\"></span>ng der Zi<span class=\"_ _a\"></span>nss\u00e4tze wid<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>piegelt. Im Posten Zinsertr\u00e4g<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> der <span class=\"_ _1\"></span>Eff<span class=\"_ _a\"></span>ekt<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sme<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ho<span class=\"_ _d\"></span>de<span class=\"_ _3ca\"> </span>werde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>ausschli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Zinsen auf F<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>anzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et zu AC oder be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtO<span class=\"_ _a\"></span>CI erfasst.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> Der <span class=\"_ _3\"></span>Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>\u00fcbrige<span class=\"_ _3ca\"> </span>umfass<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>Zinsen <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _a\"></span>len <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>et <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>FVtP<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>ebenfalls<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>unter Ableitung d<span class=\"_ _a\"></span>es Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>zi<span class=\"_ _d\"></span>nssatz<span class=\"_ _d\"></span>es kalk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den.  R\u00fcckkaufv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nbaru<span class=\"_ _a\"></span>ngen und um<span class=\"_ _a\"></span>gekehrte R\u00fc<span class=\"_ _a\"></span>ckkaufvere<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nbarun<span class=\"_ _a\"></span>gen W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtpapie<span class=\"_ _a\"></span>re, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>Ra<span class=\"_ _a\"></span>hmen <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>R\u00fcckk<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>einbarung<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>verkauft werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>ni<span class=\"_ _d\"></span>cht <span class=\"_ _1\"></span>aus <span class=\"_ _1\"></span>der B<span class=\"_ _1\"></span>ila<span class=\"_ _a\"></span>nz <span class=\"_ _1\"></span>ausgebuc<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>, da im <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>esentliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Eigent<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m v<span class=\"_ _1\"></span>erb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Risi<span class=\"_ _a\"></span>ken <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Chance<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zur\u00fcckb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. <span class=\"_ _1\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>entspr<span class=\"_ _a\"></span>echend<span class=\"_ _a\"></span>en erhalten<span class=\"_ _d\"></span>en  Barmittel<span class=\"_ _d\"></span>  w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den  in<span class=\"_ _1\"></span>  der  konsolidi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  Bilanz  als  V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>enswert  mit <span class=\"_ _7\"> </span>ei<span class=\"_ _a\"></span>ner <span class=\"_ _7\"> </span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsp<span class=\"_ _a\"></span>rechende<span class=\"_ _a\"></span>n <span class=\"_ _7\"> </span>R\u00fcc<span class=\"_ _d\"></span>kgabe-<span class=\"_ _3ca\"> </span>verpflich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung <span class=\"_ _1\"></span>einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>aufgela<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fene<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Zinsen <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rbindl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>keit <span class=\"_ _1\"></span>inner<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alb <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Barsiche<span class=\"_ _a\"></span>rhe<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>Wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>papi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rlei<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd R\u00fcckkauf<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>einbarung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ausge<span class=\"_ _a\"></span>wiesen. D<span class=\"_ _a\"></span>ies spi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gelt <span class=\"_ _2\"></span>den wi<span class=\"_ _a\"></span>rtschaftlic<span class=\"_ _a\"></span>hen G<span class=\"_ _d\"></span>ehalt <span class=\"_ _a\"></span>der T<span class=\"_ _4\"></span>rans<span class=\"_ _d\"></span>aktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _a\"></span>Auslei<span class=\"_ _a\"></span>hun<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>an <span class=\"_ _a\"></span>die VI<span class=\"_ _d\"></span>G wider<span class=\"_ _2\"></span>.<span class=\"_ _d\"></span> Die <span class=\"_ _1\"></span>Dif<span class=\"_ _2\"></span>ferenz zwis<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m V<span class=\"_ _a\"></span>erk<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>fs-<span class=\"_ _a\"></span> u<span class=\"_ _1\"></span>nd R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckka<span class=\"_ _a\"></span>ufprei<span class=\"_ _d\"></span>s wird <span class=\"_ _d\"></span>als Zinsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _d\"></span>endung<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>behan<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>lt und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>\u00fcber di<span class=\"_ _d\"></span>e Laufze<span class=\"_ _a\"></span>it<span class=\"_ _1\"></span> der V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nbarung abg<span class=\"_ _a\"></span>egren<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t. <span class=\"_ _a\"></span> Dagege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>W<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tpapie<span class=\"_ _a\"></span>re, <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>im <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>hmen <span class=\"_ _e\"></span>von <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>mge<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>hrt<span class=\"_ _d\"></span>en <span class=\"_ _e\"></span>R\u00fcckka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fver<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nbarungsgesc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>erwor<span class=\"_ _d\"></span>ben <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> nicht in der Bilanz erfasst.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Der geza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lte Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag, eins<span class=\"_ _a\"></span>chlie\u00dflich abgeg<span class=\"_ _a\"></span>renzte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Zinse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, wird i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der Bilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> in den Ausleih<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen bewertet zu AC <span class=\"_ _1\"></span>erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Die Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _1\"></span>zwisc<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>dem Kauf- und W<span class=\"_ _1\"></span>ied<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rve<span class=\"_ _d\"></span>rkaufspr<span class=\"_ _a\"></span>eis wird im <span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ntspr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>enden <span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rzfristig<span class=\"_ _a\"></span>en Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in d<span class=\"_ _d\"></span>er Gewin<span class=\"_ _a\"></span>n- und V<span class=\"_ _2\"></span>erlustre<span class=\"_ _a\"></span>chnung e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fasst <span class=\"_ _a\"></span>und u<span class=\"_ _d\"></span>nter Anw<span class=\"_ _a\"></span>endung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Ef<span class=\"_ _a\"></span>fektivzinsme<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>de ber<span class=\"_ _a\"></span>echnet. 25.12.<span class=\"ff5b\"> </span>F<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>rderung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erbindlichkeiten Forderung<span class=\"_ _a\"></span>en Die <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>Bila<span class=\"_ _a\"></span>nz  a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ies<span class=\"_ _a\"></span>enen<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Forde<span class=\"_ _a\"></span>rungen <span class=\"_ _12\"> </span>be<span class=\"_ _d\"></span>tref<span class=\"_ _a\"></span>fen <span class=\"_ _10\"> </span>insbesonder<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>IFRS 9 <span class=\"_ _12\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ete <span class=\"_ _10\"> </span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _10\"> </span>und  S<span class=\"_ _d\"></span>onsti<span class=\"_ _a\"></span>ge Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen.<span class=\"_ _a\"></span> Da <span class=\"_ _11\"> </span>Ford<span class=\"_ _a\"></span>erungen <span class=\"_ _f\"> </span>gege<span class=\"_ _d\"></span>n\u00fcber <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hm<span class=\"_ _d\"></span>er:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, <span class=\"_ _f\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mittle<span class=\"_ _a\"></span>r:innen <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>ungsunte<span class=\"_ _d\"></span>r<span class=\"_ _1\"></span>nehm<span class=\"_ _a\"></span>en direkt <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>b<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uleg<span class=\"_ _d\"></span>enden <span class=\"_ _2\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>wert <span class=\"_ _a\"></span>k\u00fcnftiger <span class=\"_ _a\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _a\"></span>\u00f6me <span class=\"_ _a\"></span>gem. <span class=\"_ _a\"></span>IFRS 17<span class=\"_ _a\"></span> a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ies<span class=\"_ _a\"></span>en w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>trif<span class=\"_ _a\"></span>ft dies<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Bilanzpositi<span class=\"_ _a\"></span>on Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen, di<span class=\"_ _d\"></span>e nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t im <span class=\"_ _d\"></span>Zusam<span class=\"_ _a\"></span>menha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> dem <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rungsg<span class=\"_ _a\"></span>esch\u00e4ft ste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en.<span class=\"_ _a\"></span> Nichtversi<span class=\"_ _a\"></span>cherungsfor<span class=\"_ _a\"></span>derunge<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>werd<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dem<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>ransaktio<span class=\"_ _a\"></span>nspr<span class=\"_ _a\"></span>eis <span class=\"_ _1\"></span>bewertet.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g e<span class=\"_ _1\"></span>rfolg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> auf B<span class=\"_ _1\"></span>asis <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Grund-<span class=\"_ _3ca\"> </span>gesch\u00e4fts, <span class=\"_ _a\"></span>w\u00e4hr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nd f<span class=\"_ _a\"></span>\u00fcr F<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rderung<span class=\"_ _a\"></span>en lediglich <span class=\"_ _a\"></span>die We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tmin<span class=\"_ _a\"></span>derungsvors<span class=\"_ _a\"></span>chriften gem. <span class=\"_ _a\"></span>IFRS 9 gelt<span class=\"_ _a\"></span>en. Die <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>ruppe <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>fin<span class=\"_ _a\"></span>anziellen <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zul\u00e4ssi<span class=\"_ _d\"></span>g <span class=\"_ _3\"></span>is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(W<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>lr<span class=\"_ _a\"></span>echt <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rde-<span class=\"_ _3ca\"> </span>rungen <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>iefe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>und <span class=\"_ _3\"></span>Leistung<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>aus <span class=\"_ _e\"></span>Leasi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gver<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ltnis<span class=\"_ _a\"></span>sen <span class=\"_ _f\"></span>g<span class=\"_ _a\"></span>em\u00e4\u00df <span class=\"_ _e\"></span>IFRS 9.5.<span class=\"_ _d\"></span>5.15),<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>verei<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span>fachten <span class=\"_ _2\"></span>Ansatz <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>Anspr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch. <span class=\"_ _2\"></span>Um <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>entspr<span class=\"_ _a\"></span>echende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orga<span class=\"_ _a\"></span>ben <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>zuhalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>soge<span class=\"_ _a\"></span>nannte <span class=\"_ _2\"></span>Wertb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>ungstabel<span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> f\u00fcr Forde<span class=\"_ _a\"></span>rungen verw<span class=\"_ _d\"></span>endet. <span class=\"_ _d\"></span>Einzel<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur W<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tbe<span class=\"_ _a\"></span>richtigungsta<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e sind in A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gangab<span class=\"_ _a\"></span>e 2.6. Ausfallrisi<span class=\"_ _a\"></span>ko ab Seite 94 ersichtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Verb<span class=\"_ _a\"></span>indlichkeiten<span class=\"_ _a\"></span> Die <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Bilan<span class=\"_ _d\"></span>z <span class=\"_ _11\"> </span>ausge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>betr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fen <span class=\"_ _11\"> </span>IFRS 9 <span class=\"_ _11\"> </span>bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>V<span class=\"_ _d\"></span>erbi<span class=\"_ _a\"></span>ndlichkeiten<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>und <span class=\"_ _11\"> </span>Sonstig<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erbin-<span class=\"_ _3ca\"> </span>dlichkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en.<span class=\"_ _a\"></span> Betref<span class=\"_ _a\"></span>fend de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Posten IFRS 9<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>bewert<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>e V<span class=\"_ _2\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>kei<span class=\"_ _d\"></span>ten wird auf die A<span class=\"_ _d\"></span>usf\u00fch<span class=\"_ _d\"></span>rung Fina<span class=\"_ _d\"></span>nzielle V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im Kapitel \u201e25.4. <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>inanzinst<span class=\"_ _a\"></span>rumente\u201c<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ab<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>Seite 1<span class=\"_ _a\"></span>63 <span class=\"_ _f\"></span>verwi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _d\"></span>n. <span class=\"_ _f\"> </span>Der <span class=\"_ _e\"></span>Po<span class=\"_ _d\"></span>sten <span class=\"_ _f\"></span>So<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stige<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>wird <span class=\"_ _3\"></span>zu <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>haf<span class=\"_ _a\"></span>fun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>kosten bilanziert<span class=\"_ _3ca\"> </span>.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "<div class=\"t m1 h44 ff57 fs1d fc5 sc0 ls4 ws0 gs2413\">Finanziel<span class=\"_ _d\"></span>le V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _a\"></span>genswert<span class=\"_ _d\"></span>e </div><div class=\"t m1 h43 ff58 fs1d fc5 sc0 ls4 ws0 gs2414\">ERSTMALIG<span class=\"_ _a\"></span>ER <span class=\"_ _d\"></span>ANSA<span class=\"_ _2\"></span>TZ  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2415\">Beim <span class=\"_ _e\"></span>er<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>alige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Ansat<span class=\"_ _d\"></span>z <span class=\"_ _e\"></span>ist <span class=\"_ _f\"> </span>die <span class=\"_ _f\"></span>Klassi<span class=\"_ _d\"></span>fizie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzinstrum<span class=\"_ _a\"></span>enten <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _d\"></span>raglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>Zahlungsst<span class=\"_ _a\"></span>r\u00f6me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>(Solel<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2416\">based Pa<span class=\"_ _a\"></span>yments of Pri<span class=\"_ _a\"></span>nc<span class=\"_ _1\"></span>ip<span class=\"_ _a\"></span>al and Int<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>res<span class=\"_ _a\"></span>t-Kriterium <span class=\"_ _a\"></span>(SPPI-Kri<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>rium<span class=\"_ _d\"></span>)) sowie i<span class=\"_ _a\"></span>hrem <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>ch\u00e4ftsmodel<span class=\"_ _d\"></span>l ab<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ngig<span class=\"_ _d\"></span>. <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2417\">Finanzins<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rum<span class=\"_ _a\"></span>ente <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>erstmalig<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>am <span class=\"_ _e\"></span>Abwic<span class=\"_ _a\"></span>klungstag <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>s <span class=\"_ _e\"></span>z<span class=\"_ _1\"></span>um <span class=\"_ _3\"></span>be<span class=\"_ _1\"></span>iz<span class=\"_ _d\"></span>ulegen<span class=\"_ _a\"></span>den <span class=\"_ _f\"> </span>Zei<span class=\"_ _d\"></span>twert <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df <span class=\"_ _f\"></span>Defi<span class=\"_ _d\"></span>nitio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>in <span class=\"_ _f\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>ng-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2418\">angabe 25.9.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Bemess<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>es <span class=\"_ _3\"></span>beiz<span class=\"_ _d\"></span>ulegen<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _1\"></span>ab <span class=\"_ _1\"></span>Seite 173) <span class=\"_ _1\"></span>bewertet<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>erfasst, <span class=\"_ _1\"></span>wobei<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>beizuleg<span class=\"_ _a\"></span>ende <span class=\"_ _3\"></span>Zeit<span class=\"_ _a\"></span>wert </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2419\">nicht <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>om <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>ransaktio<span class=\"_ _d\"></span>nspr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>is <span class=\"_ _3\"></span>abweic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>soll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e. <span class=\"_ _3\"></span>Be<span class=\"_ _1\"></span>im <span class=\"_ _3\"></span>erstmal<span class=\"_ _d\"></span>igen <span class=\"_ _e\"></span>Ansatz <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _3\"></span>zu </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs241a\">fortgef<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hrten <span class=\"_ _f\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>affungs<span class=\"_ _a\"></span>kosten <span class=\"_ _f\"> </span>bzw<span class=\"_ _2\"></span>. <span class=\"_ _11\"> </span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>folg<span class=\"_ _a\"></span>sn<span class=\"_ _1\"></span>eut<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>al <span class=\"_ _e\"></span>zu<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>beizulege<span class=\"_ _a\"></span>nden <span class=\"_ _f\"> </span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _f\"> </span>im <span class=\"_ _f\"></span>so<span class=\"_ _a\"></span>nstigen <span class=\"_ _f\"> </span>Ergebnis<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>(be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ertet <span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>u </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs241b\">FVtOCI) si<span class=\"_ _d\"></span>nd die direk<span class=\"_ _a\"></span>t z<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>echenba<span class=\"_ _a\"></span>ren T<span class=\"_ _2\"></span>ra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>saktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>skost<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die fortgef<span class=\"_ _a\"></span>\u00fchrten Ansc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>fungskost<span class=\"_ _d\"></span>en einzube<span class=\"_ _a\"></span>ziehen. Inte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs241c\">(indir<span class=\"_ _a\"></span>ekte) <span class=\"_ _3\"></span>Koste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>fortg<span class=\"_ _d\"></span>ef\u00fch<span class=\"_ _d\"></span>rten <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>schaf<span class=\"_ _a\"></span>fungskos<span class=\"_ _a\"></span>ten <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>icht <span class=\"_ _1\"></span>zuzur<span class=\"_ _a\"></span>echnen, <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>diese <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Einzeltrans<span class=\"_ _a\"></span>akt<span class=\"_ _1\"></span>io<span class=\"_ _a\"></span>nen <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>icht </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs241d\">direkt <span class=\"_ _a\"></span>zurech<span class=\"_ _d\"></span>enbar si<span class=\"_ _a\"></span>nd.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h43 ff58 fs1d fcc sc0 ls4 ws0 gs241f\">Bewertun<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>skate<span class=\"_ _d\"></span>gorie<span class=\"_ _d\"></span>n  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2420\">Die <span class=\"_ _3\"></span>Klassif<span class=\"_ _a\"></span>iz<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>erfolgt <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>undl<span class=\"_ _a\"></span>age <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>P<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcfu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>vertr<span class=\"_ _a\"></span>aglichen <span class=\"_ _3\"></span>Zahl<span class=\"_ _a\"></span>ungsstr\u00f6<span class=\"_ _a\"></span>me </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2421\">und des <span class=\"_ _2\"></span>Gesch\u00e4ftsm<span class=\"_ _a\"></span>ode<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>s <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _a\"></span>der V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte. <span class=\"_ _a\"></span>Anha<span class=\"_ _d\"></span>nd dies<span class=\"_ _a\"></span>er K<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iterie<span class=\"_ _a\"></span>n lassen <span class=\"_ _a\"></span>sich f<span class=\"_ _a\"></span>inanzielle <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ns-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs219c\">werte i<span class=\"_ _d\"></span>n die folg<span class=\"_ _a\"></span>enden Bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ungsk<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ego<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe<span class=\"_ _d\"></span>n: </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs219e\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Schuldinstr<span class=\"_ _d\"></span>umente b<span class=\"_ _a\"></span>ewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> fortg<span class=\"_ _a\"></span>ef\u00fchrten A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>haffungsk<span class=\"_ _a\"></span>osten<span class=\"_ _1\"></span>; <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs219f\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Schuldinstr<span class=\"_ _d\"></span>umente b<span class=\"_ _a\"></span>ewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtOCI, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ob<span class=\"_ _a\"></span>ei die kum<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rten Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>ne und <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erluste bei<span class=\"_ _d\"></span> Aus<span class=\"_ _d\"></span>buc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung i<span class=\"_ _a\"></span>n die Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2422\">und V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng umg<span class=\"_ _a\"></span>egliedert <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den;  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs21a0\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Eigenkapitali<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te desi<span class=\"_ _a\"></span>gniert be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u F<span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>tOCI, <span class=\"_ _a\"></span>wobei di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se au<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>nicht <span class=\"_ _d\"></span>\u00fcber di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> G<span class=\"_ _d\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lustr<span class=\"_ _a\"></span>echn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2423\">realis<span class=\"_ _a\"></span>ier<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>wer<span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>d\u00fcrfen; </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2424\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>F<span class=\"_ _1\"></span>inan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _d\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te (Sc<span class=\"_ _a\"></span>huldinstr<span class=\"_ _d\"></span>umente, de<span class=\"_ _a\"></span>rivative <span class=\"_ _a\"></span>Finanzinst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _d\"></span>und <span class=\"_ _d\"></span>Eigenkapit<span class=\"_ _a\"></span>alinstrume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e) b<span class=\"_ _a\"></span>ewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2425\">FVtPL. </div><div class=\"t m1 h43 ff58 fs1d fcc sc0 ls4 ws0 gs2426\">Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> fort<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>ef<span class=\"_ _d\"></span>\u00fchrten<span class=\"_ _a\"></span> Ansch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _d\"></span>kosten<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2427\">Sch<span class=\"_ _a\"></span>uld<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>trum<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>wer<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>for<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ef\u00fch<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>Ans<span class=\"_ _a\"></span>chaf<span class=\"_ _a\"></span>fu<span class=\"_ _a\"></span>ngs<span class=\"_ _d\"></span>ko<span class=\"_ _a\"></span>sten<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>halt<span class=\"_ _a\"></span>en, <span class=\"_ _4\"></span>wenn<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>b<span class=\"_ _d\"></span>eid<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>olge<span class=\"_ _a\"></span>nd<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Bedi<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>erf<span class=\"_ _a\"></span>\u00fcll<span class=\"_ _d\"></span>t <span class=\"_ _2\"></span>si<span class=\"_ _a\"></span>nd: <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2d0\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Die Instrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> im<span class=\"_ _a\"></span> Rahme<span class=\"_ _d\"></span>n eines <span class=\"_ _a\"></span>Gesch\u00e4ftsmo<span class=\"_ _a\"></span>dells geh<span class=\"_ _d\"></span>alten, d<span class=\"_ _a\"></span>essen Zielset<span class=\"_ _a\"></span>zung darin <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>eht, die Inst<span class=\"_ _d\"></span>ru-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2428\">mente <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _a\"></span>Ver<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>ung der <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ertragl<span class=\"_ _a\"></span>ichen Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6me<span class=\"_ _d\"></span> zu halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2d2\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Die V<span class=\"_ _a\"></span>ertragsb<span class=\"_ _a\"></span>edin<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ungen des S<span class=\"_ _a\"></span>chuldinst<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>en zu festgel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ten Zeitp<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nkte<span class=\"_ _d\"></span>n zu Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lu<span class=\"_ _d\"></span>ngsst<span class=\"_ _d\"></span>r\u00f6m<span class=\"_ _a\"></span>en, die aus<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2429\">schlie\u00dfli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h Tilgungs<span class=\"_ _a\"></span>- und Zins<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n (</div><div class=\"t mc hb7 ff59 fs2a fc5 sc0 ls4 ws0 gs242a\">solel<span class=\"_ _d\"></span>y pa<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts of <span class=\"_ _a\"></span>principal a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d i<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rest</div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs242b\"> <span class=\"_ _d\"></span>\u2013 SPPI<span class=\"_ _a\"></span>) auf den a<span class=\"_ _d\"></span>usste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs242c\">Kapitalbet<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>dar<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span>n.<span class=\"_ _3ca\"> </span></div>Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtOCI<span class=\"_ _a\"></span> Die n<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ue K<span class=\"_ _a\"></span>ategorie g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>IFRS 9 f<span class=\"_ _a\"></span>\u00fcr Sc<span class=\"_ _d\"></span>huldinst<span class=\"_ _a\"></span>rument<span class=\"_ _3ca\"> </span>e be<span class=\"_ _a\"></span>wertet zu <span class=\"_ _d\"></span>FVt<span class=\"_ _d\"></span>OCI wir<span class=\"_ _a\"></span>d a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gewa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dt, <span class=\"_ _a\"></span>wenn die<span class=\"_ _a\"></span> beide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fol<span class=\"_ _d\"></span>gend<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Beding<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>llt si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d: <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>das Instrum<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nt wir<span class=\"_ _2\"></span>d<span class=\"_ _1\"></span> im<span class=\"_ _a\"></span> R<span class=\"_ _1\"></span>ahm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmo<span class=\"_ _a\"></span>dells ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten, <span class=\"_ _a\"></span>dessen Zi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung so<span class=\"_ _a\"></span>wohl i<span class=\"_ _d\"></span>n der <span class=\"_ _a\"></span>Ver<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>ung<span class=\"_ _3ca\"> </span>der vert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e als auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> im <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erkauf fina<span class=\"_ _a\"></span>nziell<span class=\"_ _d\"></span>er V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>te b<span class=\"_ _a\"></span>esteht, u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die V<span class=\"_ _a\"></span>ertrags<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> des fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werts erf\u00fclle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> das <span class=\"_ _a\"></span>Kr<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m des SP<span class=\"_ _a\"></span>PI-T<span class=\"_ _4\"></span>ests.<span class=\"_ _3ca\"> </span>Bei Schuldins<span class=\"_ _a\"></span>trumente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in dieser Katego<span class=\"_ _a\"></span>rie h<span class=\"_ _1\"></span>and<span class=\"_ _a\"></span>elt es <span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> um jene, die zur V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>ung v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rtraglich<span class=\"_ _d\"></span>er Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _d\"></span>tr\u00f6<span class=\"_ _a\"></span>me gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>sollen,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>jedoch <span class=\"_ _3\"></span>bei <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>iquidit<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tsb<span class=\"_ _a\"></span>edarf <span class=\"_ _e\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>Reaktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>\u00c4nder<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>M<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>ktbe<span class=\"_ _a\"></span>dingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>verka<span class=\"_ _d\"></span>uft werde<span class=\"_ _a\"></span>n k\u00f6nne<span class=\"_ _d\"></span>n.  Eigenkapitali<span class=\"_ _d\"></span>nstr<span class=\"_ _d\"></span>umente <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>esi<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>niert <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ewertet<span class=\"_ _a\"></span> zu FVtOCI<span class=\"_ _a\"></span> Eigenkapit<span class=\"_ _a\"></span>alinstrume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span> nic<span class=\"_ _d\"></span>ht <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _a\"></span>Handels<span class=\"_ _a\"></span>zwecken <span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>ehalten <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>designiert<span class=\"_ _a\"></span> bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span> zu <span class=\"_ _2\"></span>FVtOCI <span class=\"_ _a\"></span>(gem\u00e4\u00df<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>AS 3<span class=\"_ _a\"></span>2) klassif<span class=\"_ _a\"></span>izier<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>werd<span class=\"_ _d\"></span>en, w<span class=\"_ _d\"></span>erd<span class=\"_ _a\"></span>en unwid<span class=\"_ _a\"></span>erru<span class=\"_ _1\"></span>fli<span class=\"_ _a\"></span>ch desig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iert<span class=\"_ _a\"></span> zu F<span class=\"_ _d\"></span>VtOCI <span class=\"_ _a\"></span>bewertet. Di<span class=\"_ _a\"></span>e Klassif<span class=\"_ _a\"></span>izierung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ei<span class=\"_ _a\"></span>genkapitalinst<span class=\"_ _a\"></span>rumenten<span class=\"_ _d\"></span> kann auf <span class=\"_ _a\"></span>Einzelfallbasis<span class=\"_ _a\"></span> erfolgen.<span class=\"_ _d\"></span> Gewinne <span class=\"_ _10\"> </span>u<span class=\"_ _1\"></span>nd <span class=\"_ _10\"> </span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lus<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>aus <span class=\"_ _12\"> </span>diese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapi<span class=\"_ _d\"></span>talins<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten <span class=\"_ _12\"> </span>werd<span class=\"_ _a\"></span>en <span class=\"_ _12\"> </span>keinesfall<span class=\"_ _a\"></span>s  i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>Gew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- <span class=\"_ _12\"> </span>und <span class=\"_ _12\"> </span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung<span class=\"_ _a\"></span> umgeglied<span class=\"_ _a\"></span>ert.  Dividende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>Gewinn- <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>rechn<span class=\"_ _d\"></span>ung <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _2\"></span>sonstiger <span class=\"_ _2\"></span>Ertrag <span class=\"_ _a\"></span>erfasst, <span class=\"_ _2\"></span>wenn <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Rechtsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>spru<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _2\"></span>Zahlung<span class=\"_ _a\"></span> besteht, e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>sei den<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>dur<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>solche<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Erl\u00f6<span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>wird<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>eil <span class=\"_ _1\"></span>der Anschaff<span class=\"_ _a\"></span>ungskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> des <span class=\"_ _1\"></span>Instrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zu<span class=\"_ _a\"></span>r\u00fcckerlangt,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>auf<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span> diese <span class=\"_ _3\"></span>Ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>sonstigen <span class=\"_ _3\"></span>Ergebnis <span class=\"_ _3\"></span>erfass<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den. <span class=\"_ _3\"></span>Eigen<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>pitalins<span class=\"_ _a\"></span>trumente <span class=\"_ _3\"></span>desi<span class=\"_ _a\"></span>gn<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>bewertet <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>u <span class=\"_ _e\"></span>FVtOCI <span class=\"_ _1\"></span>unterlieg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n keiner W<span class=\"_ _a\"></span>ertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngspr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fung.<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erm\u00f6genswert<span class=\"_ _a\"></span>e bewertet z<span class=\"_ _d\"></span>u FVtPL<span class=\"_ _a\"></span> Finanziell<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werte in diese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Kategorie<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _3ca\"> </span>n <span class=\"_ _1\"></span>im Ra<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _d\"></span>n eines Gesc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ftsmo<span class=\"_ _a\"></span>dells gehalt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, d<span class=\"_ _d\"></span>essen Ziel<span class=\"_ _a\"></span>setzung in <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Reali<span class=\"_ _d\"></span>sierung <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>\u00c4nderung<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>des <span class=\"_ _e\"></span>bei<span class=\"_ _a\"></span>zulegenden <span class=\"_ _3\"></span>Zei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>werts <span class=\"_ _3\"></span>beste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _3\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>vom <span class=\"_ _e\"></span>Ma<span class=\"_ _d\"></span>nagem<span class=\"_ _a\"></span>ent <span class=\"_ _e\"></span>beim <span class=\"_ _3\"></span>erstmalig<span class=\"_ _a\"></span>en Ansatz <span class=\"_ _3\"></span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _3\"></span>desig<span class=\"_ _a\"></span>niert<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ode<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>sind <span class=\"_ _e\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>IFRS 9 <span class=\"_ _3\"></span>verpflic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nd <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Zeitwe<span class=\"_ _d\"></span>rt <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>bewerte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Kategorie <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> S<span class=\"_ _a\"></span>chuldinst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>um<span class=\"_ _a\"></span>ente<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>bei denen di<span class=\"_ _a\"></span>e Eigensch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>fte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er vert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> das SPP<span class=\"_ _a\"></span>I-Kriterium <span class=\"_ _a\"></span>nicht erf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>en ode<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die nicht im <span class=\"_ _a\"></span>Rahmen ei<span class=\"_ _d\"></span>nes G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmod<span class=\"_ _a\"></span>ells gehal<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den, um <span class=\"_ _a\"></span>vertragliche Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e zu ver<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n o<span class=\"_ _d\"></span>der<span class=\"_ _3ca\"> </span>auch nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t um s<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ohl <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>hen Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _a\"></span>\u00f6me z<span class=\"_ _d\"></span>u ver<span class=\"_ _a\"></span>einnahme<span class=\"_ _a\"></span>n als auch <span class=\"_ _a\"></span>zum V<span class=\"_ _a\"></span>erka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>oder<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die zur Redu<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span>ion <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ac<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nting M<span class=\"_ _d\"></span>ismat<span class=\"_ _a\"></span>ch in die Ka<span class=\"_ _a\"></span>tegorie desig<span class=\"_ _a\"></span>niert bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _a\"></span>Vt<span class=\"_ _1\"></span>P<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> klassi<span class=\"_ _a\"></span>fiziert wur<span class=\"_ _a\"></span>den.<span class=\"_ _3ca\"> </span>SPPI-T<span class=\"_ _2\"></span>est u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Beu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>teilu<span class=\"_ _a\"></span>ng des Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmo<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span> VIG or<span class=\"_ _a\"></span>dnet ihr<span class=\"_ _a\"></span>e finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>werte basi<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>d <span class=\"_ _d\"></span>auf dem S<span class=\"_ _d\"></span>PPI-<span class=\"_ _a\"></span>K<span class=\"_ _1\"></span>rit<span class=\"_ _d\"></span>erium de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmo<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span>n zu. Ergibt <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>SPP<span class=\"_ _a\"></span>I-T<span class=\"_ _4\"></span>est, <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>das <span class=\"_ _3\"></span>SPP<span class=\"_ _a\"></span>I-Krite<span class=\"_ _d\"></span>rium <span class=\"_ _1\"></span>erf\u00fcllt <span class=\"_ _3\"></span>is<span class=\"_ _d\"></span>t, <span class=\"_ _1\"></span>h\u00e4ngt <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Klassifizie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>olg<span class=\"_ _a\"></span>ebewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>von <span class=\"_ _3\"></span>Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>mente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IFRS 9<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>gew\u00e4<span class=\"_ _d\"></span>hlte Gesch\u00e4ftsmo<span class=\"_ _a\"></span>del<span class=\"_ _a\"></span>l <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Unte<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s zur <span class=\"_ _1\"></span>Steuer<span class=\"_ _d\"></span>ung <span class=\"_ _1\"></span>des V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts ab. Das <span class=\"_ _a\"></span>Gesch\u00e4ftsmo<span class=\"_ _a\"></span>dell <span class=\"_ _a\"></span>spiegel<span class=\"_ _d\"></span>t wid<span class=\"_ _a\"></span>er<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>wie <span class=\"_ _a\"></span>das U<span class=\"_ _a\"></span>nternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>seine <span class=\"_ _a\"></span>finan<span class=\"_ _d\"></span>ziellen <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>enswerte <span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ert, <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _a\"></span>\u00f6me zu <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>erier<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>Im <span class=\"_ _1\"></span>Konz<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span>es <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>lokale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>festgelegt, <span class=\"_ _1\"></span>um <span class=\"_ _1\"></span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente <span class=\"_ _3\"></span>im <span class=\"_ _1\"></span>Rahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ranl<span class=\"_ _a\"></span>a-<span class=\"_ _3ca\"> </span>gungsstr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tegi<span class=\"_ _a\"></span>e zur Errei<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>ung der lokale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>ch\u00e4fts<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iele <span class=\"_ _a\"></span>verwalten <span class=\"_ _a\"></span>zu k\u00f6nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Das G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmod<span class=\"_ _a\"></span>ell wird <span class=\"_ _a\"></span>nicht f<span class=\"_ _d\"></span>\u00fcr jedes<span class=\"_ _a\"></span> Instrum<span class=\"_ _d\"></span>ent ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zeln<span class=\"_ _a\"></span> bestimmt, so<span class=\"_ _a\"></span>ndern<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>auf einer h\u00f6<span class=\"_ _a\"></span>here<span class=\"_ _d\"></span>n Ebe<span class=\"_ _d\"></span>ne vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> agg<span class=\"_ _a\"></span>regiert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Portfoli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _3\"></span>die <span class=\"_ _f\"> </span>auf <span class=\"_ _e\"></span>beoba<span class=\"_ _a\"></span>chtbare<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>F<span class=\"_ _1\"></span>ak<span class=\"_ _d\"></span>tore<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>beru<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en. <span class=\"_ _e\"></span>Zus<span class=\"_ _a\"></span>\u00e4tzlich <span class=\"_ _e\"></span>basie<span class=\"_ _d\"></span>rt <span class=\"_ _f\"></span>dies<span class=\"_ _a\"></span>es <span class=\"_ _f\"></span>auf <span class=\"_ _3\"></span>Szenarie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Eintritt <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ange-<span class=\"_ _3ca\"> </span>messe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>Einsc<span class=\"_ _a\"></span>h\u00e4tzung <span class=\"_ _3\"></span>erw<span class=\"_ _d\"></span>artet <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d, <span class=\"_ _3\"></span>wobei <span class=\"_ _3\"></span>\u201eW<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t <span class=\"_ _e\"></span>Case<span class=\"_ _a\"></span>\u201c- <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>\u201eStr<span class=\"_ _a\"></span>ess <span class=\"_ _3\"></span>Case\u201c-S<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>narien <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>icht<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>ber\u00fcc<span class=\"_ _a\"></span>ksichtigt <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den. W<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Zahlungsstr\u00f6<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ch <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>erstm<span class=\"_ _d\"></span>alige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ansat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>ei<span class=\"_ _d\"></span>ner<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>eise <span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>alisi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t, die <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>urspr\u00fcnglic<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>Erwartu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n abweic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _12\"> </span>\u00e4ndert  si<span class=\"_ _a\"></span>ch  da<span class=\"_ _d\"></span>dur<span class=\"_ _d\"></span>ch <span class=\"_ _12\"> </span>die  Klass<span class=\"_ _d\"></span>ifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>rung <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>verbleibend<span class=\"_ _a\"></span>en  finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle<span class=\"_ _a\"></span>n  V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte, <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>nach  di<span class=\"_ _a\"></span>esem Gesch\u00e4fts<span class=\"_ _d\"></span>mod<span class=\"_ _a\"></span>ell <span class=\"_ _3\"></span>gehalten <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den, <span class=\"_ _3\"></span>nicht. <span class=\"_ _e\"></span>J<span class=\"_ _d\"></span>edoch <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>derartige <span class=\"_ _3\"></span>Inform<span class=\"_ _a\"></span>ationen <span class=\"_ _3\"></span>bei <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Beurt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ilung<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>neu <span class=\"_ _3\"></span>ausger<span class=\"_ _a\"></span>eichter oder neu <span class=\"_ _a\"></span>erworbene<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fccksi<span class=\"_ _a\"></span>chtigt.<span class=\"_ _a\"></span> Das <span class=\"_ _a\"></span>Gesch\u00e4ftsmo<span class=\"_ _a\"></span>dell <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>auf <span class=\"_ _a\"></span>Gruppen <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>en a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>wendet, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>omo<span class=\"_ _d\"></span>gen <span class=\"_ _a\"></span>gest<span class=\"_ _a\"></span>euert <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>Ableit<span class=\"_ _a\"></span>ung ber\u00fccksi<span class=\"_ _a\"></span>chtigt Anlage<span class=\"_ _a\"></span>klasse, Liq<span class=\"_ _a\"></span>uidit\u00e4t, Art <span class=\"_ _a\"></span>der V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rw<span class=\"_ _a\"></span>altung (<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lter<span class=\"_ _2\"></span>, <span class=\"_ _a\"></span>extern ver<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>altete Po<span class=\"_ _a\"></span>rtfolios<span class=\"_ _a\"></span> bzw<span class=\"_ _a\"></span>. Spe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ial-<span class=\"_ _3ca\"> </span>fonds) so<span class=\"_ _a\"></span>wie die Inves<span class=\"_ _a\"></span>tmentstr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tegie.<span class=\"_ _a\"></span> Bei <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Bestim<span class=\"_ _a\"></span>mung <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Fe<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tlegung <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>eranlag<span class=\"_ _a\"></span>ungsstrategi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>(und<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>folg<span class=\"_ _d\"></span>lich <span class=\"_ _e\"></span>des <span class=\"_ _3\"></span>Gesch\u00e4ftsm<span class=\"_ _a\"></span>ode<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>s) <span class=\"_ _3\"></span>sind <span class=\"_ _e\"></span>unter <span class=\"_ _3\"></span>IFRS 17 fallend<span class=\"_ _d\"></span>e Arten von <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rbindlichkei<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd der<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ungs<span class=\"_ _a\"></span>modell zu ber\u00fcc<span class=\"_ _a\"></span>ksichtige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmi<span class=\"_ _d\"></span>ttel u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsmi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>el-<span class=\"_ _3ca\"> </span>\u00e4quivalent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> so<span class=\"_ _a\"></span>wie T<span class=\"_ _4\"></span>ermi<span class=\"_ _d\"></span>neinlage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den ste<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s z<span class=\"_ _d\"></span>u fortgef<span class=\"_ _a\"></span>\u00fchrten Ans<span class=\"_ _a\"></span>chaff<span class=\"_ _d\"></span>ungskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>bewertet.<span class=\"_ _3ca\"> </span><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs2439\">FOLGEBEW<span class=\"_ _a\"></span>ERTUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>  </div><div class=\"t m1 h23 ff58 fsa fc9 sc0 ls4 ws0 gs413\">Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u AC<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs231e\">Nach ihre<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> ers<span class=\"_ _d\"></span>tmalige<span class=\"_ _a\"></span>n B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ung wer<span class=\"_ _a\"></span>den Schuldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>u<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs243a\">me<span class=\"_ _d\"></span>nte zu fortgef<span class=\"_ _a\"></span>\u00fchrten Anschaf<span class=\"_ _a\"></span>fungskos<span class=\"_ _a\"></span>ten unter Anwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>du<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs243b\">Ef<span class=\"_ _d\"></span>fektivzinsm<span class=\"_ _a\"></span>ethode <span class=\"_ _3\"></span>abz<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>glic<span class=\"_ _a\"></span>h <span class=\"_ _e\"></span>einer <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ertberic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>be<span class=\"_ _d\"></span>wertet. <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tgef<span class=\"_ _a\"></span>\u00fchrte <span class=\"_ _3\"></span>Anschaf<span class=\"_ _a\"></span>fungskoste<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ber<span class=\"_ _a\"></span>\u00fcck-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs243c\">sichtig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>es <span class=\"_ _e\"></span>Agios <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>Dis<span class=\"_ _d\"></span>agios <span class=\"_ _3\"></span>be<span class=\"_ _1\"></span>i <span class=\"_ _e\"></span>A<span class=\"_ _a\"></span>kquisitio<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _e\"></span>von <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>eb<span class=\"_ _d\"></span>\u00fchr<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>oder <span class=\"_ _e\"></span>Koste<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>einen <span class=\"_ _e\"></span>integr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs243d\">Besta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dteil<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ktiv<span class=\"_ _d\"></span>zinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>darst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llen. Eine<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ertberichtig<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>f<span class=\"_ _d\"></span>\u00fcr <span class=\"_ _1\"></span>erwartete <span class=\"_ _1\"></span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>verluste <span class=\"_ _1\"></span>(</div><div class=\"t mc hb8 ff59 fs24 fc5 sc0 ls4 ws0 gs243e\">expect<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit <span class=\"_ _1\"></span>losse<span class=\"_ _a\"></span>s</div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs243f\"> \u2013 </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2440\">ECLs) <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d in der G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd V<span class=\"_ _2\"></span>erlustr<span class=\"_ _a\"></span>echnung <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>fasst.<span class=\"_ _a\"></span> </div><div class=\"t m1 h23 ff58 fsa fc9 sc0 ls4 ws0 gs419\">Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtOCI<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2441\">Die <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>olgeb<span class=\"_ _a\"></span>ewertung <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>chuldinst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>umen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>ewertet <span class=\"_ _3\"></span>zu <span class=\"_ _1\"></span>FVtOCI <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rfolg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>bei<span class=\"_ _d\"></span>zulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt, <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>bei <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2442\">\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>werts <span class=\"_ _2\"></span>ergebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht <span class=\"_ _2\"></span>reali<span class=\"_ _a\"></span>sierten <span class=\"_ _2\"></span>Gewinne <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>im<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>sonstig<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>rgeb<span class=\"_ _a\"></span>nis <span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>fas<span class=\"_ _a\"></span>st </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2443\">werde<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Zinsertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>\u00e4hrungs<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mr<span class=\"_ _a\"></span>echn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsef<span class=\"_ _a\"></span>fekte <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>entsp<span class=\"_ _d\"></span>rec<span class=\"_ _a\"></span>hend <span class=\"_ _3\"></span>den <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _a\"></span>tgef\u00fchrte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ans<span class=\"_ _a\"></span>chaff<span class=\"_ _d\"></span>ungskost<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2444\">bewertet<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>erfol<span class=\"_ _a\"></span>gswirksam <span class=\"_ _f\"> </span>er<span class=\"_ _1\"></span>fasst.<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>F\u00fcr <span class=\"_ _11\"> </span>weiterf\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _f\"> </span>In<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rmationen<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>zur <span class=\"_ _11\"> </span>Ermittl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _11\"> </span>d<span class=\"_ _d\"></span>er </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2445\">erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>K<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>editverlust<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>f\u00fcr <span class=\"_ _11\"> </span>Sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ldinst<span class=\"_ _a\"></span>rumente <span class=\"_ _f\"> </span>bewertet <span class=\"_ _f\"></span>zu <span class=\"_ _f\"> </span>FVtOCI <span class=\"_ _f\"> </span>wird <span class=\"_ _11\"> </span>auf <span class=\"_ _f\"> </span>das <span class=\"_ _f\"> </span>Kapitel <span class=\"_ _f\"> </span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>echnung <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wartet<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2446\">Kredit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlus<span class=\"_ _a\"></span>te <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Seite 168 verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Bei <span class=\"_ _1\"></span>Ausbuc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ung w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>uvor <span class=\"_ _1\"></span>erfolgs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>eu<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ral im <span class=\"_ _1\"></span>sonstigen <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gebnis<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>erfasst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs41f\">kumuli<span class=\"_ _d\"></span>erten G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wi<span class=\"_ _a\"></span>nne<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lus<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span> i<span class=\"_ _a\"></span>n die Gewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rlustrec<span class=\"_ _d\"></span>hnung <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mg<span class=\"_ _a\"></span>egliedert.<span class=\"_ _a\"></span> </div><div class=\"t m1 h23 ff58 fsa fc9 sc0 ls4 ws0 gs421\">Eigenkapitali<span class=\"_ _d\"></span>nstr<span class=\"_ _d\"></span>umente <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>esi<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>niert <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ewertet<span class=\"_ _a\"></span> zu FVtOC</div><div class=\"t m1 h23 ff58 fsa fc9 sc0 ls4 ws0 gs2447\">I<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2448\">Die <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nwide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>rufl<span class=\"_ _d\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Klassifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung <span class=\"_ _2\"></span>von <span class=\"_ _a\"></span>Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapi<span class=\"_ _d\"></span>talinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>nt <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>bewertet <span class=\"_ _2\"></span>zu <span class=\"_ _a\"></span>FVtOCI <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _a\"></span>strategis<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>anz-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2449\">instrume<span class=\"_ _d\"></span>nte <span class=\"_ _1\"></span>angew<span class=\"_ _a\"></span>andt, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>Ha<span class=\"_ _a\"></span>ndelszweck<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>geh<span class=\"_ _d\"></span>alten <span class=\"_ _1\"></span>sind <span class=\"_ _1\"></span>oder n<span class=\"_ _1\"></span>ic<span class=\"_ _d\"></span>ht <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>nte<span class=\"_ _1\"></span>ile <span class=\"_ _1\"></span>an vollkonsoli<span class=\"_ _d\"></span>dierte <span class=\"_ _1\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs244a\">sowie A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>teile <span class=\"_ _a\"></span>an Bet<span class=\"_ _d\"></span>eilig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs- b<span class=\"_ _a\"></span>zw.<span class=\"_ _a\"></span> Gemei<span class=\"_ _a\"></span>nschaftunt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehmen <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>tr<span class=\"_ _a\"></span>effe<span class=\"_ _a\"></span>n. Die Klassif<span class=\"_ _a\"></span>izierung <span class=\"_ _d\"></span>von <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>igen<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>enten </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs244b\">kann  a<span class=\"_ _a\"></span>uf  Ein<span class=\"_ _a\"></span>zelfallbasis<span class=\"_ _a\"></span>  erfolge<span class=\"_ _a\"></span>n  (z.B. <span class=\"_ _12\"> </span>Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>aus <span class=\"_ _12\"> </span>Sc<span class=\"_ _a\"></span>hwe<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>lenm\u00e4rkte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _12\"> </span>zu <span class=\"_ _12\"> </span>FVtP<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>, <span class=\"_ _12\"> </span>Servi<span class=\"_ _a\"></span>ce<span class=\"_ _1\"></span>- <span class=\"_ _12\"> </span>od<span class=\"_ _d\"></span>er  Hi<span class=\"_ _a\"></span>lfsbetrie<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs244c\">designie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _11\"> </span>b<span class=\"_ _d\"></span>ewertet <span class=\"_ _f\"> </span>zu <span class=\"_ _11\"> </span>FVtOCI) <span class=\"_ _e\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _f\"> </span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _11\"> </span>des <span class=\"_ _f\"> </span>Portfolio<span class=\"_ _d\"></span>s <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>on <span class=\"_ _11\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>lokalen <span class=\"_ _11\"> </span>Gruppe<span class=\"_ _a\"></span>ngesells<span class=\"_ _d\"></span>chaften <span class=\"_ _f\"> </span>alleinig<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs244d\">entsc<span class=\"_ _d\"></span>hieden. <span class=\"_ _e\"></span>Bei <span class=\"_ _f\"></span>Eig<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>kapit<span class=\"_ _a\"></span>alinstrum<span class=\"_ _a\"></span>enten <span class=\"_ _f\"></span>desig<span class=\"_ _a\"></span>niert <span class=\"_ _f\"> </span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _e\"></span>FVtOCI <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>di<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>T<span class=\"_ _4\"></span>ransaktio<span class=\"_ _a\"></span>nskosten<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>im <span class=\"_ _e\"></span>sonstige<span class=\"_ _a\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs427\">Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>eil <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>\u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>es <span class=\"_ _3\"></span>beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Zeit<span class=\"_ _a\"></span>werts <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>Zeitp<span class=\"_ _a\"></span>unkt <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>n\u00e4chst<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>N<span class=\"_ _d\"></span>eubewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>erfasst<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>zu </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs244e\">keiner <span class=\"_ _a\"></span>Zei<span class=\"_ _d\"></span>t <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Gewinn- <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rlu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>trec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nung <span class=\"_ _2\"></span>umgegli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt. <span class=\"_ _2\"></span>Im <span class=\"_ _a\"></span>Fa<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e <span class=\"_ _2\"></span>einer <span class=\"_ _a\"></span>Ausb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>entspr<span class=\"_ _a\"></span>echende<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>R\u00fcck-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs244f\">lagen <span class=\"_ _f\"> </span>dir<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kt <span class=\"_ _f\"> </span>im <span class=\"_ _e\"></span>Posten <span class=\"_ _f\"> </span>\u201eGewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _d\"></span>cklagen<span class=\"_ _a\"></span>\u201c <span class=\"_ _11\"> </span>erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _f\"></span>Im <span class=\"_ _f\"></span>Gegens<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>z <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>den <span class=\"_ _f\"> </span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pitalins<span class=\"_ _a\"></span>trumen<span class=\"_ _d\"></span>ten <span class=\"_ _f\"> </span>bewert<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>FVtPL<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2450\">werde<span class=\"_ _a\"></span>n ausschlie<span class=\"_ _a\"></span>\u00dflich Divide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den i<span class=\"_ _a\"></span>n der Ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>inn- <span class=\"_ _a\"></span>und V<span class=\"_ _a\"></span>erlus<span class=\"_ _a\"></span>trechn<span class=\"_ _d\"></span>ung erf<span class=\"_ _d\"></span>asst. <span class=\"_ _a\"></span> </div><div class=\"t m1 h23 ff58 fsa fc9 sc0 ls4 ws0 gs2451\">Fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erm\u00f6genswert<span class=\"_ _a\"></span>e bewertet z<span class=\"_ _d\"></span>u FVtPL<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2452\">Finanziell<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>werte be<span class=\"_ _a\"></span>wertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtP<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2453\">zum<span class=\"_ _a\"></span> beizulegende<span class=\"_ _a\"></span>n Zeitwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> in <span class=\"_ _a\"></span>der Bilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n des </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2454\">beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>erfolgswirks<span class=\"_ _a\"></span>am <span class=\"_ _e\"></span>reali<span class=\"_ _d\"></span>siert. <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>ransaktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>skost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>di<span class=\"_ _d\"></span>e <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Zu<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _e\"></span>mit <span class=\"_ _e\"></span>dem <span class=\"_ _e\"></span>Erwerb<span class=\"_ _3ca\"> </span> </div>oder <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Emissio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>FVtPL <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d, <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>res Entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s erfolgswirks<span class=\"_ _a\"></span>am <span class=\"_ _11\"> </span>verbucht. <span class=\"_ _f\"> </span>Zinsertr\u00e4ge <span class=\"_ _11\"> </span>aus <span class=\"_ _f\"> </span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _11\"> </span>die <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>erpfl<span class=\"_ _d\"></span>ichte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>zu <span class=\"_ _11\"> </span>FVtPL <span class=\"_ _11\"> </span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _11\"> </span>sind,<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>unter<span class=\"_ _d\"></span> Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>vertraglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Zinss<span class=\"_ _a\"></span>atzes bi<span class=\"_ _a\"></span>lanziert. REKLASSI<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>IZIE<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>UNG  Um in <span class=\"_ _1\"></span>\u00dcberei<span class=\"_ _d\"></span>nstim<span class=\"_ _a\"></span>mung <span class=\"_ _1\"></span>mit der <span class=\"_ _1\"></span>Klassifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung \u201eV<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inn<span class=\"_ _a\"></span>ahmung du<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>Erhalt der vertragliche<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Zahlungsstr<span class=\"_ _a\"></span>\u00f6me\u201d (\u201cHel<span class=\"_ _d\"></span>d t<span class=\"_ _1\"></span>o collect <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>trac<span class=\"_ _a\"></span>tual cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>flows\u201d) zu <span class=\"_ _a\"></span>bleiben, <span class=\"_ _a\"></span>darf de<span class=\"_ _a\"></span>r Anteil<span class=\"_ _a\"></span> der nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t v<span class=\"_ _a\"></span>er\u00e4u\u00dferte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>finanziellen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e einen <span class=\"_ _a\"></span>Jahre<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>durchs<span class=\"_ _a\"></span>chnitt von 90<span class=\"_ _d\"></span><span class=\"fs1e\"> <span class=\"_ _a\"></span><span class=\"fs1d\">%<span class=\"_ _1\"></span> des Po<span class=\"_ _a\"></span>rtfoliovolum<span class=\"_ _a\"></span>ens nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsc<span class=\"_ _a\"></span>hreite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </span></span>D<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>K<span class=\"_ _a\"></span>onz<span class=\"_ _a\"></span>ern <span class=\"_ _2\"></span>ge<span class=\"_ _a\"></span>ht <span class=\"_ _4\"></span>dav<span class=\"_ _a\"></span>on <span class=\"_ _4\"></span>aus<span class=\"_ _a\"></span>, <span class=\"_ _2\"></span>d<span class=\"_ _a\"></span>as<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>fi<span class=\"_ _a\"></span>nan<span class=\"_ _a\"></span>zi<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>erm<span class=\"_ _a\"></span>\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te <span class=\"_ _4\"></span>nac<span class=\"_ _a\"></span>h <span class=\"_ _2\"></span>ih<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>tm<span class=\"_ _a\"></span>ali<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>at<span class=\"_ _a\"></span>z <span class=\"_ _2\"></span>ni<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>re<span class=\"_ _a\"></span>kl<span class=\"_ _a\"></span>assi<span class=\"_ _a\"></span>fi<span class=\"_ _a\"></span>zie<span class=\"_ _a\"></span>rt <span class=\"_ _2\"></span>we<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ofern ke<span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>au\u00dfe<span class=\"_ _a\"></span>rg<span class=\"_ _a\"></span>ew\u00f6<span class=\"_ _a\"></span>hnl<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Um<span class=\"_ _a\"></span>s<span class=\"_ _d\"></span>t\u00e4<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>, w<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> der<span class=\"_ _a\"></span> E<span class=\"_ _a\"></span>rwe<span class=\"_ _a\"></span>rb,<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>ie <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>\u00e4u\u00dfe<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span> o<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>ie <span class=\"_ _a\"></span>Ei<span class=\"_ _a\"></span>ns<span class=\"_ _d\"></span>tell<span class=\"_ _2\"></span>ung<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>s G<span class=\"_ _a\"></span>es<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>\u00e4f<span class=\"_ _a\"></span>tsf<span class=\"_ _a\"></span>eld<span class=\"_ _a\"></span>s, <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>ntr<span class=\"_ _2\"></span>ete<span class=\"_ _a\"></span>n. Grunds\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>Reklass<span class=\"_ _d\"></span>ifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _2\"></span>finanzielle<span class=\"_ _a\"></span>r <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>swerte <span class=\"_ _a\"></span>nur <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>selt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>F\u00e4llen <span class=\"_ _2\"></span>zul\u00e4ssig<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>bzw<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>erfor<span class=\"_ _a\"></span>derlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>ledigl<span class=\"_ _a\"></span>ich eine \u00c4nd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g des Gesc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ftsmo<span class=\"_ _a\"></span>dells z\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lt nicht d<span class=\"_ _a\"></span>azu<span class=\"_ _1\"></span> (<span class=\"_ _d\"></span>z. B.<span class=\"_ _a\"></span> eine<span class=\"_ _1\"></span> \u00c4n<span class=\"_ _d\"></span>derung d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Absi<span class=\"_ _a\"></span>cht in Bezug auf bes<span class=\"_ _a\"></span>timmte fina<span class=\"_ _d\"></span>nzie<span class=\"_ _a\"></span>lle<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _3\"></span>das <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>or\u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rge<span class=\"_ _a\"></span>hende <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>winde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>eine<span class=\"_ _a\"></span>s <span class=\"_ _e\"></span>bestimmt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Mar<span class=\"_ _d\"></span>kts <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>finanzielle <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>ein T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>ansf<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>finan<span class=\"_ _d\"></span>zielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werten <span class=\"_ _1\"></span>zwisch<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>ntern<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>hmensb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eichen <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>untersc<span class=\"_ _d\"></span>hiedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Gesch<span class=\"_ _a\"></span>\u00e4ftsmodelle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>). In sol<span class=\"_ _a\"></span>chen s<span class=\"_ _a\"></span>eltenen <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>\u00e4lle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>nichtderi<span class=\"_ _a\"></span>va<span class=\"_ _1\"></span>ti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Schuldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>nnerhalb <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Kategori<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>\u201ebewertet <span class=\"_ _2\"></span>zu AC\u201c,<span class=\"_ _a\"></span> \u201eb<span class=\"_ _a\"></span>ewertet zu <span class=\"_ _1\"></span>FV<span class=\"_ _1\"></span>tOCI<span class=\"_ _a\"></span>\u201c <span class=\"_ _3\"></span>und <span class=\"_ _1\"></span>\u201ebew<span class=\"_ _d\"></span>ertet <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>F<span class=\"_ _d\"></span>VtPL\u201c <span class=\"_ _1\"></span>reklassif<span class=\"_ _a\"></span>iziert <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>Konkr<span class=\"_ _a\"></span>et <span class=\"_ _3\"></span>hat<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Un<span class=\"_ _d\"></span>ternehme<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>dann <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>nur <span class=\"_ _1\"></span>dann), <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>es sein <span class=\"_ _3\"></span>Gesc<span class=\"_ _a\"></span>h\u00e4ftsmodell<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>zur <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>teuerung <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>\u00e4ndert, <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>betro<span class=\"_ _a\"></span>ffenen <span class=\"_ _3\"></span>fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>Ver<span class=\"_ _a\"></span>m\u00f6gens-<span class=\"_ _3ca\"> </span>werte <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>rekl<span class=\"_ _d\"></span>assif<span class=\"_ _d\"></span>iziere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Reklassi<span class=\"_ _a\"></span>fizierung <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>em\u00e4\u00df <span class=\"_ _3\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 9.5<span class=\"_ _a\"></span>.6.1 <span class=\"_ _3\"></span>prosp<span class=\"_ _a\"></span>ektiv <span class=\"_ _3\"></span>ab <span class=\"_ _1\"></span>dem <span class=\"_ _3\"></span>Z<span class=\"_ _d\"></span>eitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Reklassif<span class=\"_ _a\"></span>iz<span class=\"_ _1\"></span>ier<span class=\"_ _d\"></span>ung vorzune<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> AUSBUCHUN<span class=\"_ _a\"></span>G Ausbuch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ausg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nom<span class=\"_ _a\"></span>men bei wes<span class=\"_ _d\"></span>entliche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> M<span class=\"_ _d\"></span>odifizier<span class=\"_ _a\"></span>ung  Ein <span class=\"_ _12\"> </span>fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieller <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>wert <span class=\"_ _12\"> </span>(bz<span class=\"_ _a\"></span>w. <span class=\"_ _11\"> </span>ein <span class=\"_ _10\"> </span>T<span class=\"_ _4\"></span>eil <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>ines <span class=\"_ _10\"> </span>finanzi<span class=\"_ _a\"></span>ellen <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>swer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s <span class=\"_ _10\"> </span>oder <span class=\"_ _10\"> </span>ein <span class=\"_ _10\"> </span>T<span class=\"_ _2\"></span>eil <span class=\"_ _11\"> </span>einer <span class=\"_ _10\"> </span>Gruppe <span class=\"_ _11\"> </span>\u00e4<span class=\"_ _1\"></span>hnlic<span class=\"_ _a\"></span>her finanzielle<span class=\"_ _a\"></span>r V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte) wir<span class=\"_ _a\"></span>d ausgeb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>ht, wen<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>der fo<span class=\"_ _d\"></span>lge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>raussetz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n erf\u00fcllt ist:<span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>das Anre<span class=\"_ _a\"></span>cht auf den <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>zug vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Za<span class=\"_ _a\"></span>hlungsstr\u00f6m<span class=\"_ _a\"></span>en a<span class=\"_ _d\"></span>us dem <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgel<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>fe<span class=\"_ _d\"></span>n ode<span class=\"_ _a\"></span>r  \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>das Anre<span class=\"_ _a\"></span>cht auf den <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>zug vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Za<span class=\"_ _a\"></span>hlungsstr\u00f6m<span class=\"_ _a\"></span>en a<span class=\"_ _d\"></span>us dem <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _a\"></span>wurde an D<span class=\"_ _a\"></span>ritte \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r es <span class=\"_ _a\"></span>wurde eine V<span class=\"_ _2\"></span>erpflic<span class=\"_ _d\"></span>htung z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r sofo<span class=\"_ _a\"></span>rtigen Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _d\"></span>der be<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>og<span class=\"_ _a\"></span>enen Zahlungss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00f6<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> in <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>oll<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r H\u00f6<span class=\"_ _a\"></span>he an Drit<span class=\"_ _d\"></span>te im R<span class=\"_ _a\"></span>ahmen ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er sog<span class=\"_ _d\"></span>. Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>leit<span class=\"_ _a\"></span>ungsverei<span class=\"_ _a\"></span>nbarung \u00fc<span class=\"_ _d\"></span>bernomme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und dabei <span class=\"_ _d\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>der i<span class=\"_ _d\"></span>m W<span class=\"_ _a\"></span>esentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e Chance<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>n, di<span class=\"_ _a\"></span>e mit dem Eig<span class=\"_ _a\"></span>entum am<span class=\"_ _d\"></span> fina<span class=\"_ _a\"></span>nziellen V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>wert verbu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>en sind, <span class=\"_ _a\"></span>\u00fcbertrage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zwar im W<span class=\"_ _a\"></span>esentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en alle C<span class=\"_ _a\"></span>hance<span class=\"_ _d\"></span>n und Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, di<span class=\"_ _a\"></span>e mit dem <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>ntum am fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _a\"></span>en V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt v<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rbu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> si<span class=\"_ _d\"></span>nd, we<span class=\"_ _d\"></span>der \u00fcbe<span class=\"_ _a\"></span>rtragen noc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> zur\u00fcckbe<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, j<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>doc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>erf\u00fcgungsm<span class=\"_ _a\"></span>acht \u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtrag<span class=\"_ _a\"></span>en.  Die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erf\u00fcgu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsma<span class=\"_ _a\"></span>cht <span class=\"_ _e\"></span>gilt <span class=\"_ _3\"></span>dan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>nur <span class=\"_ _3\"></span>dann, <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>\u00fcbertr<span class=\"_ _a\"></span>agen, <span class=\"_ _3\"></span>wenn <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Empf\u00e4ng<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u00fcber <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>tats\u00e4<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>F\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>igkeit <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ur V<span class=\"_ _a\"></span>er\u00e4u<span class=\"_ _d\"></span>\u00dferung <span class=\"_ _f\"> </span>des <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werts <span class=\"_ _f\"></span>als <span class=\"_ _e\"></span>G<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es <span class=\"_ _f\"> </span>an <span class=\"_ _f\"> </span>eine<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>n<span class=\"_ _1\"></span>icht <span class=\"_ _e\"></span>nahestehen<span class=\"_ _d\"></span>den <span class=\"_ _f\"> </span>Dritt<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>verf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gt <span class=\"_ _e\"></span>und <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>dieser <span class=\"_ _e\"></span>F\u00e4higk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it einseitig <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ka<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span>, o<span class=\"_ _a\"></span>hne<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dass die \u00dc<span class=\"_ _a\"></span>bertragung <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>us\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>liche<span class=\"_ _a\"></span>n Beschr\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>terli<span class=\"_ _d\"></span>egt. <span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _7\"> </span>im<span class=\"_ _d\"></span> <span class=\"_ _7\"> </span>W<span class=\"_ _a\"></span>esen<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _7\"> </span>alle  Chancen <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>wed<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>\u00fcbe<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>rage<span class=\"_ _a\"></span>n <span class=\"_ _7\"> </span>n<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _7\"> </span>zur<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckbe<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>auch  die V<span class=\"_ _a\"></span>erf\u00fcgu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsma<span class=\"_ _a\"></span>cht  an <span class=\"_ _12\"> </span>dem <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rt  b<span class=\"_ _a\"></span>ehalten <span class=\"_ _12\"> </span>wird,<span class=\"_ _a\"></span>  so<span class=\"_ _d\"></span> <span class=\"_ _12\"> </span>wird <span class=\"_ _12\"> </span>der  V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>wert <span class=\"_ _12\"> </span>ledigli<span class=\"_ _a\"></span>ch  nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Ma\u00dfgab<span class=\"_ _a\"></span>e  d<span class=\"_ _a\"></span>es anhalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _e\"></span>Engagem<span class=\"_ _a\"></span>ents <span class=\"_ _f\"></span>weiter <span class=\"_ _e\"></span>erfasst; <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>di<span class=\"_ _a\"></span>esem <span class=\"_ _f\"></span>Fall <span class=\"_ _e\"></span>wird <span class=\"_ _f\"> </span>au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>damit <span class=\"_ _e\"></span>verbun<span class=\"_ _d\"></span>dene <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>hke<span class=\"_ _1\"></span>it <span class=\"_ _e\"></span>erfasst. <span class=\"_ _3\"></span>Der<span class=\"_ _1\"></span> \u00fcbertrag<span class=\"_ _a\"></span>ene <span class=\"_ _10\"> </span>V<span class=\"_ _d\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>und <span class=\"_ _11\"> </span>die <span class=\"_ _10\"> </span>damit <span class=\"_ _11\"> </span>ver<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>undene <span class=\"_ _11\"> </span>Ve<span class=\"_ _a\"></span>rbindlichkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>so <span class=\"_ _10\"> </span>bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtet,<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>dass<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>den <span class=\"_ _11\"> </span>Rechten <span class=\"_ _11\"> </span>und V<span class=\"_ _a\"></span>erpflich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nung ge<span class=\"_ _a\"></span>tragen wir<span class=\"_ _a\"></span>d.  W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _a\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>anhalt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde <span class=\"_ _a\"></span>Engagem<span class=\"_ _a\"></span>ent de<span class=\"_ _a\"></span>r Form <span class=\"_ _a\"></span>nach <span class=\"_ _a\"></span>den \u00fcbe<span class=\"_ _a\"></span>rtragene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _a\"></span>garanti<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>so e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>pricht <span class=\"_ _a\"></span>der Um<span class=\"_ _a\"></span>fang des an<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>den Engagem<span class=\"_ _a\"></span>ents d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iedrig<span class=\"_ _a\"></span>eren <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>etr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>dem urspr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>Buchwert d<span class=\"_ _a\"></span>es V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerts <span class=\"_ _a\"></span>und dem H\u00f6chstbe<span class=\"_ _a\"></span>trag der er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nen <span class=\"_ _a\"></span>Gegenleist<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng, <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r event<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ell zur<span class=\"_ _d\"></span>\u00fcckge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlt <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den m<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>sste.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> <div class=\"t m1 h43 ff58 fs1d fcc sc0 ls4 ws0 gs2316\">Ausbuch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er w<span class=\"_ _d\"></span>esentli<span class=\"_ _d\"></span>chen <span class=\"_ _2\"></span>Vertragsmo<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ifizie<span class=\"_ _a\"></span>rung  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2471\">Ein  f<span class=\"_ _a\"></span>inanzi<span class=\"_ _d\"></span>eller <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rt <span class=\"_ _12\"> </span>wir<span class=\"_ _a\"></span>d  a<span class=\"_ _a\"></span>usgeb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>cht,<span class=\"_ _a\"></span>  wen<span class=\"_ _d\"></span>n <span class=\"_ _12\"> </span>di<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>Bedingu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _12\"> </span>inso<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>  ne<span class=\"_ _a\"></span>u <span class=\"_ _12\"> </span>verhandelt<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _10\"> </span>dass <span class=\"_ _10\"> </span>der </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2357\">V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>ein <span class=\"_ _e\"></span>neues <span class=\"_ _e\"></span>Instrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>darstell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _e\"></span>Dabei <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _f\"> </span>die <span class=\"_ _e\"></span>Dif<span class=\"_ _a\"></span>feren<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>Ausb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _d\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>oder <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2472\">-verlust <span class=\"_ _3\"></span>erfasst. <span class=\"_ _3\"></span>Im <span class=\"_ _3\"></span>Falle <span class=\"_ _3\"></span>ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>\u00c4nder<span class=\"_ _d\"></span>ung <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Bedingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _d\"></span>d <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Bruttob<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>chw<span class=\"_ _d\"></span>ert <span class=\"_ _3\"></span>neu <span class=\"_ _3\"></span>berec<span class=\"_ _a\"></span>hnet <span class=\"_ _e\"></span>als <span class=\"_ _3\"></span>Barwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>neu </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2473\">verha<span class=\"_ _d\"></span>ndelte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>od<span class=\"_ _d\"></span>er <span class=\"_ _2\"></span>ge\u00e4nderte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>vertraglic<span class=\"_ _a\"></span>hen <span class=\"_ _a\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>r\u00f6me<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bg<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st <span class=\"_ _2\"></span>zum <span class=\"_ _2\"></span>Eff<span class=\"_ _a\"></span>ekt<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inss<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>z <span class=\"_ _a\"></span>des <span class=\"_ _2\"></span>urspr<span class=\"_ _d\"></span>\u00fcnglich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>finanziell<span class=\"_ _a\"></span>en </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs409\">V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts (ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> zum bonit\u00e4ts<span class=\"_ _a\"></span>angepasste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ef<span class=\"_ _a\"></span>fektivzin<span class=\"_ _a\"></span>ssatz b<span class=\"_ _1\"></span>ei fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>werten <span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ber<span class=\"_ _d\"></span>eits bei Erwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2359\">oder <span class=\"_ _a\"></span>Ausrei<span class=\"_ _a\"></span>chung <span class=\"_ _a\"></span>beei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tr\u00e4chtigt<span class=\"_ _a\"></span>er <span class=\"_ _d\"></span>Bonit\u00e4<span class=\"_ _a\"></span>t)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>oder <span class=\"_ _a\"></span>gegeb<span class=\"_ _a\"></span>enenf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span> zum <span class=\"_ _a\"></span>ge\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dert<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inssa<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>z, <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 9.6.5<span class=\"_ _a\"></span>.10 </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs40b\">ermittelt wir<span class=\"_ _2\"></span>d. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs40d\">Bei <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Beurteilung, <span class=\"_ _e\"></span>ob <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>Inst<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _e\"></span>auszubu<span class=\"_ _d\"></span>chen <span class=\"_ _e\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>nicht <span class=\"_ _e\"></span>auszubuc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ist, <span class=\"_ _e\"></span>ber\u00fcc<span class=\"_ _a\"></span>ksichtigt <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>folgend<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs231b\">Kriterie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in <span class=\"_ _d\"></span>Bezug a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f M<span class=\"_ _d\"></span>odifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n: </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs40f\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Q<span class=\"_ _1\"></span>ua<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tita<span class=\"_ _d\"></span>tive Krit<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2474\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Modifi<span class=\"_ _d\"></span>zierte Schuldinstrum<span class=\"_ _a\"></span>ente <span class=\"_ _1\"></span>gelt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>als \u201egrund<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n\u201c, <span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der Nettob<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t der <span class=\"_ _1\"></span>Zahl<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>unter den </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2475\">neuen <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ertragsbe<span class=\"_ _a\"></span>dingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>abgezinst <span class=\"_ _3\"></span>unter <span class=\"_ _e\"></span>An<span class=\"_ _d\"></span>wendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>des <span class=\"_ _e\"></span>urspr\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>glich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inssatz<span class=\"_ _a\"></span>es <span class=\"_ _e\"></span>(des <span class=\"_ _3\"></span>ur<span class=\"_ _1\"></span>sp<span class=\"_ _a\"></span>r\u00fcn<span class=\"_ _1\"></span>glic<span class=\"_ _a\"></span>hen </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2476\">V<span class=\"_ _a\"></span>ertrags) mi<span class=\"_ _a\"></span>ndestens 10<span class=\"_ _a\"></span><span class=\"fs1e\"> <span class=\"fs1d\">% des <span class=\"_ _d\"></span>urspr\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Sc<span class=\"_ _a\"></span>hu<span class=\"_ _1\"></span>ldi<span class=\"_ _d\"></span>nstr<span class=\"_ _a\"></span>uments abwei<span class=\"_ _a\"></span>cht. </span></span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2477\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Q<span class=\"_ _1\"></span>uali<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>ti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e Krite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2360\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>\u00c4nderung des SP<span class=\"_ _a\"></span>PI-T<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>sts, <span class=\"_ _a\"></span>z. B. Einf<span class=\"_ _a\"></span>\u00fchrung eines E<span class=\"_ _a\"></span>qu<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>-li<span class=\"_ _a\"></span>nked-Merkm<span class=\"_ _a\"></span>als   </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2478\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Eine<span class=\"_ _1\"></span>  \u00c4nd<span class=\"_ _d\"></span>erung  der  W\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g  des <span class=\"_ _7\"> </span>V<span class=\"_ _2\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerts  k\u00f6nnte  das <span class=\"_ _7\"> </span>k<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>ftige  wirts<span class=\"_ _a\"></span>chaftliche  Risiko  des  I<span class=\"_ _1\"></span>nstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>ents </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2479\">wesentl<span class=\"_ _d\"></span>ich <span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n und <span class=\"_ _1\"></span>gil<span class=\"_ _d\"></span>t a<span class=\"_ _1\"></span>ls wesentliche \u00c4nderung. Nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t vertragli<span class=\"_ _d\"></span>che \u00c4n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen der W\u00e4h<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung sind nicht <span class=\"_ _1\"></span>rel<span class=\"_ _d\"></span>eva<span class=\"_ _d\"></span>nt </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs247a\">(z. B. im <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>ug<span class=\"_ _d\"></span>e ei<span class=\"_ _d\"></span>ner W<span class=\"_ _a\"></span>\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rm oder d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itritts <span class=\"_ _a\"></span>zur Euro<span class=\"_ _a\"></span>zone). </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2363\">\u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>\u00c4nderung <span class=\"_ _8\"> </span>der <span class=\"_ _8\"> </span>F\u00e4lligkeit <span class=\"_ _8\"> </span>d<span class=\"_ _d\"></span>es <span class=\"_ _8\"> </span>In<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ruments. <span class=\"_ _8\"> </span>\u00c4nd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _8\"> </span>der <span class=\"_ _8\"> </span>F\u00e4<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>igkeit <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _8\"> </span>Finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst<span class=\"_ _a\"></span>ruments <span class=\"_ _8\"> </span>gelten <span class=\"_ _8\"> </span>nicht <span class=\"_ _8\"> </span>als </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs247b\">\u201egrundv<span class=\"_ _d\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ieden\u201c,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wenn <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>M\u00f6gli<span class=\"_ _a\"></span>chkeit <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>ereits <span class=\"_ _3\"></span>im urspr\u00fcn<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>Kredit<span class=\"_ _a\"></span>vertrag <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erh<span class=\"_ _d\"></span>andelt<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wurde. <span class=\"_ _1\"></span>Dar<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ber <span class=\"_ _1\"></span>hinaus<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs247c\">gilt di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _d\"></span>erung ni<span class=\"_ _a\"></span>cht als subs<span class=\"_ _d\"></span>tan<span class=\"_ _d\"></span>ziell, we<span class=\"_ _a\"></span>nn die Gesam<span class=\"_ _d\"></span>tve<span class=\"_ _a\"></span>rtra<span class=\"_ _1\"></span>gsla<span class=\"_ _a\"></span>ufzeit </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2365\"> <span class=\"_ _47\"> </span>\u2013 um we<span class=\"_ _d\"></span>niger als<span class=\"_ _d\"></span> 50<span class=\"fs1e\"> </span>% <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rl\u00e4nge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t wi<span class=\"_ _d\"></span>rd,<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs41a\"> <span class=\"_ _47\"> </span>\u2013 um we<span class=\"_ _d\"></span>niger als<span class=\"_ _d\"></span> 30<span class=\"fs1e\"> </span>% <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rk\u00fcrzt <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>der </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2442\"> <span class=\"_ _47\"> </span>\u2013 nicht mi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>des<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ns 2 Jahr<span class=\"_ _a\"></span>e von <span class=\"_ _d\"></span>der ursp<span class=\"_ _a\"></span>r\u00fcngliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit <span class=\"_ _a\"></span>abweic<span class=\"_ _d\"></span>ht. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2444\">Ergeben  si<span class=\"_ _a\"></span>ch  au<span class=\"_ _1\"></span>s  d<span class=\"_ _a\"></span>er  \u00c4nder<span class=\"_ _a\"></span>ung  keine  grundv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chiedenen  Z<span class=\"_ _d\"></span>ahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr\u00f6<span class=\"_ _a\"></span>me,  so  f\u00fc<span class=\"_ _d\"></span>hrt  die  \u00c4n<span class=\"_ _a\"></span>derung  nicht  z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>  ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2445\">Ausbuc<span class=\"_ _d\"></span>hung. A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f Grundlage de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> ge\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lungsst<span class=\"_ _a\"></span>r\u00f6m<span class=\"_ _a\"></span>e, <span class=\"_ _1\"></span>abge<span class=\"_ _a\"></span>zin<span class=\"_ _1\"></span>st mit<span class=\"_ _d\"></span> de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ursp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcnglic<span class=\"_ _a\"></span>hen Effektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inss<span class=\"_ _a\"></span>atz, wird ein </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2446\">\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsge<span class=\"_ _a\"></span>winn oder -<span class=\"_ _d\"></span>verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>st erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span></div><div class=\"t m1 h43 ff58 fs1d fc5 sc0 ls4 ws0 gs420\">WER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>MIND<span class=\"_ _a\"></span>ER<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> FINANZI<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>L<span class=\"_ _d\"></span>LER<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ERM\u00d6<span class=\"_ _a\"></span>GE<span class=\"_ _1\"></span>NS<span class=\"_ _a\"></span>WERTE<span class=\"_ _a\"></span>  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs421\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itere <span class=\"_ _a\"></span>Einzelheit<span class=\"_ _a\"></span>en zur W<span class=\"_ _a\"></span>ertminder<span class=\"_ _d\"></span>ung fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte si<span class=\"_ _a\"></span>nd in de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fol<span class=\"_ _d\"></span>gende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ganga<span class=\"_ _a\"></span>ben enthalt<span class=\"_ _d\"></span>en: <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs247d\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Erh\u00f6hungen <span class=\"_ _a\"></span>und V<span class=\"_ _a\"></span>ermind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>orsorge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>erwart<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te Kr<span class=\"_ _a\"></span>editverlus<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r Fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nstrumente A<span class=\"_ _a\"></span>nhangang<span class=\"_ _a\"></span>ab<span class=\"_ _1\"></span>e 2.4. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs247e\">Erwartete <span class=\"_ _a\"></span>Kredi<span class=\"_ _d\"></span>tverl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste ab S<span class=\"_ _a\"></span>eite 90<span class=\"_ _d\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs244b\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>An<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>ben zu wes<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> E<span class=\"_ _d\"></span>rmessens<span class=\"_ _a\"></span>entscheid<span class=\"_ _a\"></span>ungen und S<span class=\"_ _a\"></span>ch\u00e4tzung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n An<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ang<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be 24.2.<span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtm<span class=\"_ _d\"></span>inder<span class=\"_ _a\"></span>ungsaufwa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs247f\">f\u00fcr finanziel<span class=\"_ _d\"></span>le <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b S<span class=\"_ _a\"></span>eite 145. <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs427\">Die <span class=\"_ _a\"></span>VIG<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>erfasst <span class=\"_ _a\"></span>eine W<span class=\"_ _a\"></span>ertbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ichti<span class=\"_ _d\"></span>gung <span class=\"_ _a\"></span>f\u00fcr er<span class=\"_ _a\"></span>wartete <span class=\"_ _a\"></span>Kreditv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste f<span class=\"_ _a\"></span>\u00fcr alle <span class=\"_ _a\"></span>Sch<span class=\"_ _d\"></span>uldinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>bewertet <span class=\"_ _a\"></span>zu AC<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>oder <span class=\"_ _a\"></span>bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2480\">zu FVt<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>CI, K<span class=\"_ _a\"></span>reditz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sag<span class=\"_ _d\"></span>en und <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ara<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tie<span class=\"_ _d\"></span>n so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>ord<span class=\"_ _a\"></span>erungen gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 9. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2481\">Erwartete <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlust<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>basier<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>auf <span class=\"_ _3\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _3\"></span>zwische<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>vertraglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Zahl<span class=\"_ _d\"></span>ungsstr<span class=\"_ _a\"></span>\u00f6men, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>vertr<span class=\"_ _d\"></span>agsgem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2482\">zahlen si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d, <span class=\"_ _d\"></span>und der <span class=\"_ _a\"></span>Summe d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ahlungsstr\u00f6m<span class=\"_ _a\"></span>e, der<span class=\"_ _a\"></span>en Erhalt <span class=\"_ _a\"></span>erwartet <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>, abg<span class=\"_ _a\"></span>ezinst mit <span class=\"_ _a\"></span>dem Ef<span class=\"_ _a\"></span>fektivzinss<span class=\"_ _d\"></span>atz.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2483\">Die <span class=\"_ _e\"></span>H\u00f6h<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>erfass<span class=\"_ _a\"></span>enden <span class=\"_ _f\"> </span>erwartet<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>verlu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>te <span class=\"_ _11\"> </span>ri<span class=\"_ _a\"></span>chtet <span class=\"_ _f\"> </span>sich <span class=\"_ _f\"></span>nach <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Zuor<span class=\"_ _a\"></span>dnung <span class=\"_ _f\"> </span>der <span class=\"_ _f\"></span>Fina<span class=\"_ _a\"></span>nzin<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>rumente <span class=\"_ _f\"></span>in <span class=\"_ _f\"> </span>die </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs42e\">verschied<span class=\"_ _a\"></span>enen <span class=\"_ _3\"></span>St<span class=\"_ _d\"></span>ufen <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Wertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungsmod<span class=\"_ _d\"></span>ells. <span class=\"_ _1\"></span>F\u00fcr <span class=\"_ _3\"></span>Finanzins<span class=\"_ _a\"></span>trumente, <span class=\"_ _1\"></span>dere<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Ausf<span class=\"_ _d\"></span>allrisi<span class=\"_ _a\"></span>ko <span class=\"_ _3\"></span>sich <span class=\"_ _3\"></span>sei<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>em <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligen </div>Ansatz <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>signifika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>erh\u00f6ht <span class=\"_ _1\"></span>hat, <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>Risikovorso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>H\u00f6he<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlust<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>erfass<span class=\"_ _a\"></span>t, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Ausfaller<span class=\"_ _a\"></span>eignis <span class=\"_ _f\"> </span>innerhalb <span class=\"_ _f\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>n\u00e4chste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>zw\u00f6lf<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Monate <span class=\"_ _11\"> </span>ber<span class=\"_ _a\"></span>uhen <span class=\"_ _11\"> </span>(12-Mon<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>s-<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>/St<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe <span class=\"_ _f\"> </span>1)<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>F\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente, <span class=\"_ _11\"> </span>der<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Ausfallrisi<span class=\"_ _a\"></span>ko <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>seit <span class=\"_ _2\"></span>dem <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>Ans<span class=\"_ _a\"></span>atz <span class=\"_ _a\"></span>signifikan<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>erh<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>hat<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>eine <span class=\"_ _a\"></span>Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>H\u00f6he <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>\u00fcber <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>estla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>zeit erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kr<span class=\"_ _a\"></span>editverlus<span class=\"_ _a\"></span>te zu erf<span class=\"_ _d\"></span>assen (<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mtla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-EC<span class=\"_ _a\"></span>L)<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Die <span class=\"_ _e\"></span>VIG <span class=\"_ _e\"></span>erachtet <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Ausfall<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>bei <span class=\"_ _e\"></span>einem <span class=\"_ _e\"></span>finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>einge<span class=\"_ _a\"></span>treten <span class=\"_ _e\"></span>(de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>wert <span class=\"_ _e\"></span>als wertgemi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt), <span class=\"_ _f\"></span>wenn <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>hen <span class=\"_ _11\"> </span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>90 T<span class=\"_ _5b\"></span>age <span class=\"_ _f\"> </span>\u00fcberf\u00e4ll<span class=\"_ _d\"></span>ig <span class=\"_ _f\"> </span>sind <span class=\"_ _11\"> </span>und/od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _f\"></span>ein Rating vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> C od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> D <span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s sei<span class=\"_ _d\"></span> den<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die <span class=\"_ _a\"></span>VIG verf\u00fcgt <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>r angem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>und b<span class=\"_ _d\"></span>elastbar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>In<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rmat<span class=\"_ _1\"></span>io<span class=\"_ _a\"></span>nen, dass <span class=\"_ _d\"></span>ein l\u00e4ng<span class=\"_ _a\"></span>eres R\u00fcckstan<span class=\"_ _a\"></span>dskr<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m b<span class=\"_ _a\"></span>esser geeig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et i<span class=\"_ _a\"></span>st.  Berechn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng d<span class=\"_ _d\"></span>er erwartet<span class=\"_ _a\"></span>en Kreditve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>luste<span class=\"_ _a\"></span>  Erwartete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Kr<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rluste wer<span class=\"_ _a\"></span>den auf Grundlage<span class=\"_ _a\"></span> von <span class=\"_ _1\"></span>Sz<span class=\"_ _3ca\"> </span>enarien<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zur Bem<span class=\"_ _d\"></span>essung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> erwarte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lungsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sf\u00e4l<span class=\"_ _d\"></span>le,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>abge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst<span class=\"_ _d\"></span> mit einem a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>messe<span class=\"_ _a\"></span>nen Ef<span class=\"_ _a\"></span>fektivzinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>, ber<span class=\"_ _a\"></span>echnet. Ein Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>ausfal<span class=\"_ _d\"></span>l is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> die Di<span class=\"_ _a\"></span>ffer<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nz zwisch<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsg<span class=\"_ _a\"></span>em\u00e4\u00dfen Zahlu<span class=\"_ _d\"></span>ngen <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen, <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _3\"></span>voraussic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch <span class=\"_ _e\"></span>ein<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>imm<span class=\"_ _d\"></span>t. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>Mechanisme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ber<span class=\"_ _a\"></span>echnung <span class=\"_ _3\"></span>der erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kr<span class=\"_ _a\"></span>editverlus<span class=\"_ _a\"></span>te und ihr<span class=\"_ _a\"></span>e wesen<span class=\"_ _a\"></span>tlichen Bes<span class=\"_ _d\"></span>tandtei<span class=\"_ _d\"></span>le<span class=\"_ _a\"></span> stellen sich <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie fol<span class=\"_ _a\"></span>gt dar:  \u2022<span class=\"_ _3ca\"> </span>Ausfallwa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rschei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit (proba<span class=\"_ _a\"></span>bility of defa<span class=\"_ _a\"></span>ult \u2013 PD): Die P<span class=\"_ _a\"></span>D ist eine S<span class=\"_ _a\"></span>ch\u00e4tzung de<span class=\"_ _a\"></span>r Au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>allwahrsc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>inlic<span class=\"_ _a\"></span>hkeit \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span>einen fes<span class=\"_ _a\"></span>tgelegten Zeit<span class=\"_ _a\"></span>raum. Bei i<span class=\"_ _a\"></span>hrer Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _a\"></span>ung werd<span class=\"_ _a\"></span>en wirtschaftli<span class=\"_ _a\"></span>che Szena<span class=\"_ _d\"></span>rien <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftsge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _3ca\"> </span>Informatio<span class=\"_ _d\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt.<span class=\"_ _3ca\"> </span>Die VIG v<span class=\"_ _a\"></span>erwendet f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> ihr Po<span class=\"_ _a\"></span>rtfolio <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie fo<span class=\"_ _a\"></span>lgen<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en Segmen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Unternehmens<span class=\"_ _a\"></span>anleihen<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Staatsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leihe<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Das <span class=\"_ _7\"> </span>Segm<span class=\"_ _a\"></span>ent <span class=\"_ _7\"> </span>St<span class=\"_ _d\"></span>aatsanl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ih<span class=\"_ _d\"></span>en <span class=\"_ _7\"> </span>umfass<span class=\"_ _a\"></span>t <span class=\"_ _7\"> </span>alle  v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>atlic<span class=\"_ _a\"></span>hen <span class=\"_ _7\"> </span>Stelle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _7\"> </span>sei<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>  es <span class=\"_ _7\"> </span>Ze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tralr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gie<span class=\"_ _a\"></span>runge<span class=\"_ _d\"></span>n, <span class=\"_ _7\"> </span>supr<span class=\"_ _d\"></span>anatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ale<span class=\"_ _3ca\"> </span>Regierungsi<span class=\"_ _a\"></span>nstitution<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _b\"> </span>r<span class=\"_ _a\"></span>egionale <span class=\"_ _b\"> </span>Regier<span class=\"_ _a\"></span>ungen <span class=\"_ _b\"> </span>oder <span class=\"_ _b\"> </span>lokale <span class=\"_ _b\"> </span>Beh\u00f6r<span class=\"_ _a\"></span>den, <span class=\"_ _b\"> </span>begebe<span class=\"_ _a\"></span>nen <span class=\"_ _b\"> </span>An<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>eihen, <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Einrichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en i<span class=\"_ _a\"></span>n volle<span class=\"_ _a\"></span>r H\u00f6he <span class=\"_ _2\"></span>uneingesc<span class=\"_ _d\"></span>hr\u00e4nkt <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>unwiderru<span class=\"_ _a\"></span>flich gar<span class=\"_ _a\"></span>antiert s<span class=\"_ _a\"></span>ind<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Alle <span class=\"_ _a\"></span>ander<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Engagem<span class=\"_ _a\"></span>ents w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>im<span class=\"_ _3ca\"> </span>Segme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsa<span class=\"_ _a\"></span>nleihen erf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _3ca\"> </span>Erwartete H\u00f6<span class=\"_ _a\"></span>he von Ford<span class=\"_ _a\"></span>erungen im<span class=\"_ _a\"></span> Zeitpunkt d<span class=\"_ _d\"></span>es Ausfa<span class=\"_ _3ca\"> </span>lls <span class=\"_ _a\"></span>(expos<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>re <span class=\"_ _a\"></span>at default \u2013 <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>AD): Die EAD ist ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Sc<span class=\"_ _a\"></span>h\u00e4tzung<span class=\"_ _3ca\"> </span>der erwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> H\u00f6<span class=\"_ _a\"></span>he der <span class=\"_ _d\"></span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n in ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m k<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>usfallzeitp<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nkt <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on er<span class=\"_ _a\"></span>warteten<span class=\"_ _3ca\"> </span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r H\u00f6<span class=\"_ _a\"></span>he nach d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Absc<span class=\"_ _a\"></span>hlussstic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ag, <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch vert<span class=\"_ _d\"></span>ragsg<span class=\"_ _d\"></span>em\u00e4\u00dfe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r an<span class=\"_ _a\"></span>derweitiger Tilg<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>- und Zins<span class=\"_ _d\"></span>zahl<span class=\"_ _a\"></span>ungen sowie a<span class=\"_ _a\"></span>ufgelaufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er Zins<span class=\"_ _a\"></span>en auf vers<span class=\"_ _a\"></span>\u00e4u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>te Zahlung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erlustquot<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bei A<span class=\"_ _a\"></span>usfall (loss<span class=\"_ _a\"></span> g<span class=\"_ _1\"></span>iven def<span class=\"_ _a\"></span>ault \u2013 LGD)<span class=\"_ _3ca\"> </span>: Die LGD ist eine S<span class=\"_ _a\"></span>ch\u00e4tzung des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlusts,<span class=\"_ _d\"></span> der im<span class=\"_ _a\"></span> Falle eines z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _3ca\"> </span>bestimmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ze<span class=\"_ _1\"></span>itp<span class=\"_ _a\"></span>unkt eintr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>enden A<span class=\"_ _a\"></span>usfalls e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsteh<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Si<span class=\"_ _d\"></span>e ba<span class=\"_ _a\"></span>siert auf d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Dif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>nz zwische<span class=\"_ _d\"></span>n den Za<span class=\"_ _a\"></span>hlungen, <span class=\"_ _d\"></span>die<span class=\"_ _3ca\"> </span>vertragsgem<span class=\"_ _a\"></span>\u00e4\u00df gesc<span class=\"_ _d\"></span>hulde<span class=\"_ _d\"></span>t werd<span class=\"_ _a\"></span>en, und <span class=\"_ _a\"></span>den Zahl<span class=\"_ _d\"></span>ungen, di<span class=\"_ _d\"></span>e vor<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ussic<span class=\"_ _a\"></span>htlich einge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omm<span class=\"_ _a\"></span>en wer<span class=\"_ _d\"></span>den. <span class=\"_ _a\"></span>F\u00fcr<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>hnlich wir<span class=\"_ _d\"></span>d<span class=\"_ _3ca\"> </span>sie als pr<span class=\"_ _a\"></span>ozent<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>aler A<span class=\"_ _a\"></span>nte<span class=\"_ _1\"></span>il de<span class=\"_ _a\"></span>r EAD a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _a\"></span>eben.<span class=\"_ _3ca\"> </span>F\u00fcr die L<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>Ds wi<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>d folgende S<span class=\"_ _d\"></span>egm<span class=\"_ _a\"></span>entierung <span class=\"_ _a\"></span>zugrunde gel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt<span class=\"_ _a\"></span>:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Nachra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gige S<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lde<span class=\"_ _d\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>orrangig <span class=\"_ _d\"></span>unbesi<span class=\"_ _a\"></span>cherte Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ulde<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Staatsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leihe<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Besichert<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>Sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lde<span class=\"_ _d\"></span>n: <span class=\"_ _12\"> </span>Das <span class=\"_ _11\"> </span>Segment <span class=\"_ _10\"> </span>\u201ebesi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>herte <span class=\"_ _10\"> </span>S<span class=\"_ _d\"></span>chulden\u201c <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>bei <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>VIG <span class=\"_ _10\"> </span>a<span class=\"_ _1\"></span>lle <span class=\"_ _10\"> </span>hypo<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>hek<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>besich<span class=\"_ _d\"></span>erten<span class=\"_ _3ca\"> </span>Posi<span class=\"_ _d\"></span>tionen sowie Pf<span class=\"_ _a\"></span>andb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iefe.<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Auf nicht besic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>det di<span class=\"_ _d\"></span>e VIG vord<span class=\"_ _a\"></span>efiniert<span class=\"_ _d\"></span>e LGDs an, die nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t an einen b<span class=\"_ _d\"></span>estimmte<span class=\"_ _a\"></span>n Z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>punkt<span class=\"_ _3ca\"> </span>gebunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> si<span class=\"_ _d\"></span>nd (flac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>LGD-K<span class=\"_ _a\"></span>urven).<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _f\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>erwarte<span class=\"_ _d\"></span>te <span class=\"_ _f\"> </span>Kredi<span class=\"_ _d\"></span>tve<span class=\"_ _d\"></span>rlust <span class=\"_ _e\"></span>berechnet <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss, <span class=\"_ _e\"></span>werd<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>einer <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>nachfol<span class=\"_ _d\"></span>gende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Stuf<span class=\"_ _a\"></span>en zugeord<span class=\"_ _a\"></span>net:  \u2022<span class=\"_ _3ca\"> </span>12-Mona<span class=\"_ _d\"></span>ts-ECL (<span class=\"_ _3ca\"> </span>Stufe 1): I<span class=\"_ _a\"></span>n Stuf<span class=\"_ _d\"></span>e 1 ist ein g<span class=\"_ _a\"></span>eringes A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>siko bzw<span class=\"_ _2\"></span>. eine nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t sig<span class=\"_ _d\"></span>nifika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te E<span class=\"_ _a\"></span>rh<span class=\"_ _1\"></span>\u00f6<span class=\"_ _d\"></span>hung des A<span class=\"_ _a\"></span>usfallrisi<span class=\"_ _a\"></span>kos<span class=\"_ _3ca\"> </span>gestattet. <span class=\"_ _a\"></span>Er wird <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnet al<span class=\"_ _d\"></span>s de<span class=\"_ _d\"></span>r T<span class=\"_ _4\"></span>eil des <span class=\"_ _a\"></span>Gesamtla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _d\"></span>ECL, de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> den <span class=\"_ _a\"></span>ECLs entsp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>elche <span class=\"_ _a\"></span>aus Ausfal<span class=\"_ _a\"></span>lereig-<span class=\"_ _3ca\"> </span>nisse<span class=\"_ _d\"></span>n bei ei<span class=\"_ _d\"></span>nem Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzinstrum<span class=\"_ _a\"></span>ent resulti<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>en, die i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nerh<span class=\"_ _a\"></span>alb von z<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>\u00f6lf<span class=\"_ _a\"></span> Monaten <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ach dem <span class=\"_ _a\"></span>Absc<span class=\"_ _d\"></span>hlussstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag ei<span class=\"_ _a\"></span>ntrete<span class=\"_ _d\"></span>n k\u00f6nnen. D<span class=\"_ _d\"></span>ie W<span class=\"_ _a\"></span>ertberic<span class=\"_ _d\"></span>htigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g in St<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe 1 <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>Grundl<span class=\"_ _a\"></span>age bere<span class=\"_ _a\"></span>chnet, dass <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>Ein<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ritt eines A<span class=\"_ _a\"></span>usfaller<span class=\"_ _a\"></span>eignisses innerhalb <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> 12 M<span class=\"_ _a\"></span>onaten n<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ch d<span class=\"_ _a\"></span>em Abschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sssti<span class=\"_ _a\"></span>chta<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>erwartet <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d.  \u2022<span class=\"_ _3ca\"> </span>Stufe 2<span class=\"_ _3ca\"> </span>: I<span class=\"_ _d\"></span>n Stufe 2 kl<span class=\"_ _a\"></span>assifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ierte V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>ne signifikan<span class=\"_ _d\"></span>te Er<span class=\"_ _d\"></span>h\u00f6hung d<span class=\"_ _a\"></span>es Ausfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kos (und kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>inges<span class=\"_ _3ca\"> </span>Ausfallrisi<span class=\"_ _a\"></span>ko) auf, wes<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>lb di<span class=\"_ _a\"></span>e Bere<span class=\"_ _a\"></span>chnung des <span class=\"_ _a\"></span>Gesamtla<span class=\"_ _d\"></span>ufz<span class=\"_ _a\"></span>eit-E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>erford<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h ist.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _3ca\"> </span>Stufe 3<span class=\"_ _3ca\"> </span>: I<span class=\"_ _d\"></span>n dieser S<span class=\"_ _a\"></span>tu<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>e sind Kr<span class=\"_ _d\"></span>edi<span class=\"_ _d\"></span>tverl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste ber<span class=\"_ _a\"></span>eits e<span class=\"_ _d\"></span>ntsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n oder sind V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte t<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ts\u00e4<span class=\"_ _a\"></span>chlich wertg<span class=\"_ _a\"></span>emindert.<span class=\"_ _3ca\"> </span>Deshalb <span class=\"_ _d\"></span>ist die D<span class=\"_ _a\"></span>iff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>z z<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>isch<span class=\"_ _a\"></span>en dem B<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uttob<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert d<span class=\"_ _a\"></span>es V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerts <span class=\"_ _a\"></span>und dem Ba<span class=\"_ _a\"></span>rwert der g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tzte<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>k\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Za<span class=\"_ _d\"></span>hlungsst<span class=\"_ _a\"></span>r\u00f6me, <span class=\"_ _a\"></span>abgezinst mi<span class=\"_ _a\"></span>t dem ursp<span class=\"_ _a\"></span>r\u00fcn<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>chen Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>zi<span class=\"_ _d\"></span>nssatz <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>enswerts,<span class=\"_ _3ca\"> </span>heran<span class=\"_ _d\"></span>zuziehen.<span class=\"_ _3ca\"> </span>Gem\u00e4\u00df <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>m\u00fcssen <span class=\"_ _3\"></span>Schuldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>bewerte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>AC <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>VtOC<span class=\"_ _a\"></span>I <span class=\"_ _e\"></span>diesem <span class=\"_ _3\"></span>Stufungsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atz <span class=\"_ _e\"></span>folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>Der Ansatz d<span class=\"_ _d\"></span>er VI<span class=\"_ _d\"></span>G stel<span class=\"_ _d\"></span>lt sich <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie fo<span class=\"_ _d\"></span>lgt da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 1 <span class=\"_ _a\"></span>\u2013 12-Mo<span class=\"_ _a\"></span>na<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>EC<span class=\"_ _d\"></span>L<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte o<span class=\"_ _a\"></span>hne ber<span class=\"_ _a\"></span>eits bei Er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erb od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sr<span class=\"_ _a\"></span>eichung <span class=\"_ _a\"></span>beeintr\u00e4chtigt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it\u00e4t <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ei e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligem Ans<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> (POCI<span class=\"_ _a\"></span>),<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _a\"></span>die in de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Anw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ndu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eich der V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>einfachungsr<span class=\"_ _a\"></span>egelung b<span class=\"_ _a\"></span>ei geringe<span class=\"_ _d\"></span>m Ausf<span class=\"_ _a\"></span>allrisiko<span class=\"_ _d\"></span> fall<span class=\"_ _d\"></span>en sowie<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _e\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>Bezug <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>kein <span class=\"_ _e\"></span>A<span class=\"_ _d\"></span>usfallerei<span class=\"_ _a\"></span>gnis <span class=\"_ _e\"></span>eingetre<span class=\"_ _a\"></span>ten <span class=\"_ _e\"></span>ist, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>jedoch<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>die <span class=\"_ _3\"></span>Kr<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rie<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>Einstufung <span class=\"_ _e\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>Stufe 2 <span class=\"_ _d\"></span>nicht <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _d\"></span>\u00fcllen u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d der<span class=\"_ _a\"></span>en Rati<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>icht w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h ge\u00e4ndert <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 2 <span class=\"_ _a\"></span>\u2013 Gesamtl<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it-<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> (An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung des Ef<span class=\"_ _a\"></span>fektivzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>atzes auf d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Br<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ttob<span class=\"_ _a\"></span>uchwert)<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>\u00dcberf\u00e4llig<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it seit m<span class=\"_ _a\"></span>indeste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s 30 <span class=\"_ _a\"></span>T<span class=\"_ _4\"></span>agen oder<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Mit Reaktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>auf ein<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>r v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rdefi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zuk<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ftsge<span class=\"_ _a\"></span>richtete<span class=\"_ _d\"></span>n Indika<span class=\"_ _d\"></span>tore<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 3 <span class=\"_ _a\"></span>\u2013 Gesamtl<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it-<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> (An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung des Ef<span class=\"_ _a\"></span>fektivzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>atzes auf die fo<span class=\"_ _a\"></span>rtgef\u00fchrt<span class=\"_ _a\"></span>en Anschaf<span class=\"_ _a\"></span>fungskost<span class=\"_ _a\"></span>en)<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _a\"></span>die das Ausfall<span class=\"_ _a\"></span>kriterium d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> erf\u00fcll<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 0 <span class=\"_ _a\"></span>\u2013 ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>its b<span class=\"_ _a\"></span>ei Erwerb o<span class=\"_ _a\"></span>der Ausr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>hun<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>beeintr\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>te B<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>\u00e4t<span class=\"_ _3ca\"> </span>Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtOCI<span class=\"_ _a\"></span> Da  de<span class=\"_ _d\"></span>r  Buch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert  d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Schuldi<span class=\"_ _a\"></span>nstrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te  be<span class=\"_ _a\"></span>wertet  zu <span class=\"_ _12\"> </span>FVtOCI  d<span class=\"_ _a\"></span>em  beizul<span class=\"_ _a\"></span>egenden  Zeit<span class=\"_ _a\"></span>wert  ents<span class=\"_ _d\"></span>pricht,  f<span class=\"_ _a\"></span>\u00fchrt  die <span class=\"_ _12\"> </span>zu erfassen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Risikovorso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>einer <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>seitige<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Mind<span class=\"_ _a\"></span>erun<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Bilanz. <span class=\"_ _3\"></span>Stattd<span class=\"_ _a\"></span>essen <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>H\u00f6<span class=\"_ _a\"></span>he <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Risikovorso<span class=\"_ _a\"></span>rge, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>bei <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>Bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>fo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tgef<span class=\"_ _a\"></span>\u00fchrten <span class=\"_ _a\"></span>Ansc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>fungskos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>entst\u00fcnde, <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>so<span class=\"_ _d\"></span>nstig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>er <span class=\"_ _a\"></span>entspr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>enden <span class=\"_ _a\"></span>Gegenbuch<span class=\"_ _a\"></span>ung in<span class=\"_ _a\"></span> der <span class=\"_ _2\"></span>Gewinn- <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnung <span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst. <span class=\"_ _a\"></span>Der <span class=\"_ _a\"></span>im <span class=\"_ _a\"></span>sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ergebnis erfasste k<span class=\"_ _a\"></span>umulierte G<span class=\"_ _a\"></span>ewinn wir<span class=\"_ _a\"></span>d bei Ausb<span class=\"_ _a\"></span>uchung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _d\"></span>umg<span class=\"_ _d\"></span>egliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _a\"></span> Zukunftsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Informatio<span class=\"_ _a\"></span>nen In <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>konzernweiten<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>ECL<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>Modell<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>dient <span class=\"_ _3\"></span>ein <span class=\"_ _e\"></span>br<span class=\"_ _d\"></span>eites <span class=\"_ _e\"></span>Spektr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _3\"></span>an <span class=\"_ _e\"></span>zukunftsge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Informatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en,<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>wie <span class=\"_ _e\"></span>ex<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>erne <span class=\"_ _3\"></span>und interne Ratings, Prog<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ose<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zu makro\u00f6<span class=\"_ _a\"></span>konomis<span class=\"_ _a\"></span>chen<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ar<span class=\"_ _1\"></span>ia<span class=\"_ _a\"></span>blen<span class=\"_ _1\"></span> oder quali<span class=\"_ _d\"></span>tative Faktor<span class=\"_ _a\"></span>en zur B<span class=\"_ _1\"></span>eu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>teilu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Ausfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kos, als belast<span class=\"_ _a\"></span>bare I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>forma<span class=\"_ _a\"></span>tionen.<span class=\"_ _3ca\"> </span>BEWER<span class=\"_ _a\"></span>TUNG <span class=\"_ _a\"></span>VON SIC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>ER<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>EIT<span class=\"_ _d\"></span>EN UND<span class=\"_ _a\"></span> VOLLS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>RE<span class=\"_ _a\"></span>C<span class=\"_ _1\"></span>KUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SM<span class=\"_ _a\"></span>ASSNAHMEN<span class=\"_ _a\"></span> Um <span class=\"_ _a\"></span>das Ausfal<span class=\"_ _a\"></span>lrisiko <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>VIG <span class=\"_ _a\"></span>in Bez<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>auf di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>finanziellen <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte <span class=\"_ _a\"></span>zu minde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n, wir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>immer m<span class=\"_ _a\"></span>\u00f6glich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ins<span class=\"_ _a\"></span>atz von <span class=\"_ _3\"></span>Sich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rheit<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>estrebt. <span class=\"_ _1\"></span>Es <span class=\"_ _3\"></span>best<span class=\"_ _d\"></span>ehen <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsc<span class=\"_ _a\"></span>hiedliche <span class=\"_ _1\"></span>Arten <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>Sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erhei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en, <span class=\"_ _1\"></span>z. <span class=\"_ _3\"></span>B. <span class=\"_ _3\"></span>Hypot<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>Wer<span class=\"_ _a\"></span>tp<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>piere <span class=\"_ _1\"></span>oder ander<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>Arten <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>on <span class=\"_ _11\"> </span>Sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten. <span class=\"_ _f\"> </span>Sicherheite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>werde<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>B<span class=\"_ _1\"></span>ila<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>VIG <span class=\"_ _f\"> </span>erfasst, <span class=\"_ _11\"> </span>es <span class=\"_ _11\"> </span>sei <span class=\"_ _f\"> </span>denn, <span class=\"_ _11\"> </span>sie <span class=\"_ _11\"> </span>unterli<span class=\"_ _d\"></span>egen<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>ollstr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>a\u00dfnahm<span class=\"_ _d\"></span>en. <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>rw<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Zahlungsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>aus <span class=\"_ _2\"></span>Kredit<span class=\"_ _a\"></span>besicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>gem\u00e4\u00df <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>ich<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>separat <span class=\"_ _a\"></span>erfa<span class=\"_ _a\"></span>sst<span class=\"_ _1\"></span> werde<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>m\u00fcss<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>und <span class=\"_ _f\"> </span>als <span class=\"_ _f\"> </span>integral<span class=\"_ _d\"></span>er <span class=\"_ _f\"> </span>Bestandteil<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>der <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>rag<span class=\"_ _a\"></span>sbedingu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>eines <span class=\"_ _11\"> </span>S<span class=\"_ _a\"></span>chuldinst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>s, <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _f\"> </span>das <span class=\"_ _f\"> </span>ein <span class=\"_ _f\"> </span>ECL <span class=\"_ _f\"> </span>zu erfassen <span class=\"_ _12\"> </span>ist, <span class=\"_ _10\"> </span>eracht<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den,  w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Bemess<span class=\"_ _a\"></span>ung<span class=\"_ _d\"></span> <span class=\"_ _12\"> </span>dieses <span class=\"_ _12\"> </span>ECL <span class=\"_ _10\"> </span>einbe<span class=\"_ _d\"></span>zogen. <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _12\"> </span>dess<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>kt  sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>der<span class=\"_ _1\"></span> beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de Z<span class=\"_ _a\"></span>eitwert vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Ber<span class=\"_ _a\"></span>echnu<span class=\"_ _d\"></span>ng des EC<span class=\"_ _a\"></span>L aus.  Soweit  m\u00f6glic<span class=\"_ _a\"></span>h <span class=\"_ _7\"> </span>wer<span class=\"_ _a\"></span>den <span class=\"_ _7\"> </span>Da<span class=\"_ _a\"></span>ten <span class=\"_ _7\"> </span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s  einem  aktiven  Mar<span class=\"_ _d\"></span>kt  zur  Bewertung  von  als  Sicherheit  geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en  finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>herangezoge<span class=\"_ _a\"></span>n. Bei<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>andere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>fina<span class=\"_ _d\"></span>nziellen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>werten, d<span class=\"_ _a\"></span>eren <span class=\"_ _a\"></span>Wert <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>ht oh<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e W<span class=\"_ _a\"></span>eiter<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>anhand verf\u00fcgbar<span class=\"_ _a\"></span>er <span class=\"_ _8\"> </span>M<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rktd<span class=\"_ _a\"></span>aten <span class=\"_ _7\"> </span>bestimme<span class=\"_ _d\"></span>n <span class=\"_ _8\"> </span>l\u00e4ss<span class=\"_ _a\"></span>t, <span class=\"_ _8\"> </span>erfol<span class=\"_ _a\"></span>gt <span class=\"_ _8\"> </span>die <span class=\"_ _7\"> </span>Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _7\"> </span>an<span class=\"_ _d\"></span>hand <span class=\"_ _7\"> </span>von <span class=\"_ _7\"> </span>Bewe<span class=\"_ _d\"></span>rtungsmo<span class=\"_ _a\"></span>dellen. <span class=\"_ _7\"> </span>Nichtfin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziel<span class=\"_ _a\"></span>le Sicher<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie Immo<span class=\"_ _a\"></span>bili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n wer<span class=\"_ _a\"></span>den entwe<span class=\"_ _a\"></span>der inte<span class=\"_ _d\"></span>r<span class=\"_ _1\"></span>n ode<span class=\"_ _a\"></span>r auf Grundl<span class=\"_ _a\"></span>age von W<span class=\"_ _a\"></span>ertguta<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Dritt<span class=\"_ _d\"></span>er be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> Auch u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>wid<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rruflic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und uneing<span class=\"_ _d\"></span>esch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4nkt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Gar<span class=\"_ _a\"></span>antien werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>ei der Bemess<span class=\"_ _a\"></span>ung d<span class=\"_ _d\"></span>es ECL b<span class=\"_ _a\"></span>er\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt.<span class=\"_ _a\"></span> ABSCHREI<span class=\"_ _a\"></span>BU<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>G Finanziell<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>nur <span class=\"_ _e\"></span>dann <span class=\"_ _3\"></span>entweder <span class=\"_ _3\"></span>te<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>lweise <span class=\"_ _e\"></span>oder <span class=\"_ _e\"></span>gan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>abgesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>wenn <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ang<span class=\"_ _d\"></span>emess<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ner<span class=\"_ _a\"></span> Einsch<span class=\"_ _d\"></span>\u00e4tzung <span class=\"_ _3\"></span>nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>davo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>szuge<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>ist, <span class=\"_ _e\"></span>dass<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>sie <span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>ealisierbar <span class=\"_ _3\"></span>si<span class=\"_ _d\"></span>nd. <span class=\"_ _3\"></span>Ist <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Betrag<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>aus <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Absc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>reib<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>h\u00f6he<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> kumuli<span class=\"_ _d\"></span>erte <span class=\"_ _1\"></span>Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>wird <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>dsbetr<span class=\"_ _a\"></span>ag <span class=\"_ _3\"></span>zu<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>st <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>Zugang <span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Wertbe<span class=\"_ _a\"></span>richtigung <span class=\"_ _1\"></span>beh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ndelt, <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>dann mit<span class=\"_ _1\"></span> dem <span class=\"_ _3\"></span>Br<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ttob<span class=\"_ _a\"></span>uchwert <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erre<span class=\"_ _a\"></span>chnet <span class=\"_ _1\"></span>wird. <span class=\"_ _3\"></span>Na<span class=\"_ _a\"></span>chtr\u00e4gliche <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Betr\u00e4ge <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Gewi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n- <span class=\"_ _3\"></span>un<span class=\"_ _a\"></span>d V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <div class=\"t m2 h28 ff57 fsa fc5 sc0 ls4 ws0 gs24d0\">Erf<span class=\"_ _a\"></span>assung von Zins<span class=\"_ _a\"></span>ertr\u00e4gen<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24d1\">Gem\u00e4\u00df <span class=\"_ _1\"></span>IFRS 9<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Zinse<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IFRS 9<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>finanziel<span class=\"_ _d\"></span>len <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte <span class=\"_ _1\"></span>bewer<span class=\"_ _d\"></span>tet <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>AC <span class=\"_ _1\"></span>oder<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _a\"></span>wertet <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>u </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24d2\">FVtOCI unter <span class=\"_ _1\"></span>Anwen<span class=\"_ _d\"></span>dung der <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>insme<span class=\"_ _a\"></span>thode <span class=\"_ _1\"></span>erfasst. Der <span class=\"_ _1\"></span>Ef<span class=\"_ _a\"></span>fektivzinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>jene<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Kalkul<span class=\"_ _d\"></span>ationszinss<span class=\"_ _a\"></span>atz, <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>dem die </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24d3\">gesch\u00e4t<span class=\"_ _d\"></span>zte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>\u00fcnftigen <span class=\"_ _a\"></span>Zahlu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>\u00fcber <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>erwartete<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>Laufzeit <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>finanziel<span class=\"_ _d\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>gegeben<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>s </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24d4\">einen k\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>zer<span class=\"_ _a\"></span>en Zeitra<span class=\"_ _a\"></span>um exakt auf d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Bruttobuc<span class=\"_ _a\"></span>hwert des f<span class=\"_ _a\"></span>inanziellen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werts abge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst <span class=\"_ _a\"></span>werden. <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24d5\">Der <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektivzi<span class=\"_ _d\"></span>nssatz, <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>somit <span class=\"_ _3\"></span>auch <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>fortgef\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten <span class=\"_ _3\"></span>Ans<span class=\"_ _a\"></span>chaff<span class=\"_ _d\"></span>ungskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>finanzielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts, <span class=\"_ _3\"></span>wird <span class=\"_ _1\"></span>unter </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24d6\">Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>ransaktio<span class=\"_ _a\"></span>nskosten, <span class=\"_ _2\"></span>eines <span class=\"_ _2\"></span>Agios <span class=\"_ _2\"></span>oder <span class=\"_ _2\"></span>Disagi<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>bei <span class=\"_ _a\"></span>Akquisi<span class=\"_ _a\"></span>tion <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>fina<span class=\"_ _d\"></span>nziellen<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswerts<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>sowie </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2394\">von <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>eb\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n oder <span class=\"_ _a\"></span>Kosten be<span class=\"_ _a\"></span>rech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et, di<span class=\"_ _a\"></span>e eine<span class=\"_ _a\"></span>n integral<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>est<span class=\"_ _a\"></span>andteil des <span class=\"_ _a\"></span>Eff<span class=\"_ _d\"></span>ektivzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es <span class=\"_ _d\"></span>darst<span class=\"_ _a\"></span>ellen. Bei<span class=\"_ _a\"></span> der E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>ung </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2395\">von <span class=\"_ _1\"></span>Zinsertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>Zinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>runde <span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>elegt, der <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>bestm\u00f6gli<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>Sch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung eines <span class=\"_ _1\"></span>konstant<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Zi<span class=\"_ _a\"></span>nssatzes \u00fc<span class=\"_ _1\"></span>ber<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24d7\">die erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s S<span class=\"_ _a\"></span>chuldinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nts e<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>sp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t.<span class=\"_ _d\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24d8\">Bei v<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>abe<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>erzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>ver\u00e4n<span class=\"_ _a\"></span>dert sic<span class=\"_ _a\"></span>h <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Eff<span class=\"_ _d\"></span>ektivzinss<span class=\"_ _a\"></span>atz a<span class=\"_ _a\"></span>uch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dur<span class=\"_ _a\"></span>ch die <span class=\"_ _2\"></span>periodisch<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>rgenomme<span class=\"_ _a\"></span>ne </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24d9\">Neufestleg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der Kupo<span class=\"_ _a\"></span>nzinsen, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> die E<span class=\"_ _a\"></span>ntwicklu<span class=\"_ _d\"></span>ng der Zi<span class=\"_ _a\"></span>nss\u00e4tze wid<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>piegelt. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24da\">Im Posten Zinsertr\u00e4g<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> der <span class=\"_ _1\"></span>Eff<span class=\"_ _a\"></span>ekt<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sme<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ho<span class=\"_ _d\"></span>de<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24db\">werde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>ausschli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Zinsen auf F<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>anzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et zu AC </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs246f\">oder be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtO<span class=\"_ _a\"></span>CI erfasst.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24dd\">Der <span class=\"_ _3\"></span>Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>\u00fcbrige<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24de\">umfass<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>Zinsen <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _a\"></span>len <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>et <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>FVtP<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>ebenfalls<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>unter </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24df\">Ableitung d<span class=\"_ _a\"></span>es Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>zi<span class=\"_ _d\"></span>nssatz<span class=\"_ _d\"></span>es kalk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den.  </div><div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs25a0\">25.12.<span class=\"ff5b\"> </span>F<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>rderung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erbindlichkeiten </div><div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs25a1\">Forderung<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c1\">Die <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>Bila<span class=\"_ _a\"></span>nz  a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ies<span class=\"_ _a\"></span>enen<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Forde<span class=\"_ _a\"></span>rungen <span class=\"_ _12\"> </span>be<span class=\"_ _d\"></span>tref<span class=\"_ _a\"></span>fen <span class=\"_ _10\"> </span>insbesonder<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>IFRS 9 <span class=\"_ _12\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ete <span class=\"_ _10\"> </span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _10\"> </span>und  S<span class=\"_ _d\"></span>onsti<span class=\"_ _a\"></span>ge </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2328\">Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c2\">Da <span class=\"_ _11\"> </span>Ford<span class=\"_ _a\"></span>erungen <span class=\"_ _f\"> </span>gege<span class=\"_ _d\"></span>n\u00fcber <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hm<span class=\"_ _d\"></span>er:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, <span class=\"_ _f\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mittle<span class=\"_ _a\"></span>r:innen <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>ungsunte<span class=\"_ _d\"></span>r<span class=\"_ _1\"></span>nehm<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2263\">direkt <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>b<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uleg<span class=\"_ _d\"></span>enden <span class=\"_ _2\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>wert <span class=\"_ _a\"></span>k\u00fcnftiger <span class=\"_ _a\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _a\"></span>\u00f6me <span class=\"_ _a\"></span>gem. <span class=\"_ _a\"></span>IFRS 17<span class=\"_ _a\"></span> a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ies<span class=\"_ _a\"></span>en w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>trif<span class=\"_ _a\"></span>ft dies<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Bilanzpositi<span class=\"_ _a\"></span>on </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2264\">Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen, di<span class=\"_ _d\"></span>e nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t im <span class=\"_ _d\"></span>Zusam<span class=\"_ _a\"></span>menha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> dem <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rungsg<span class=\"_ _a\"></span>esch\u00e4ft ste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2266\">Nichtversi<span class=\"_ _a\"></span>cherungsfor<span class=\"_ _a\"></span>derunge<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>werd<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dem<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>ransaktio<span class=\"_ _a\"></span>nspr<span class=\"_ _a\"></span>eis <span class=\"_ _1\"></span>bewertet.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g e<span class=\"_ _1\"></span>rfolg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> auf B<span class=\"_ _1\"></span>asis <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Grund-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25a2\">gesch\u00e4fts, <span class=\"_ _a\"></span>w\u00e4hr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nd f<span class=\"_ _a\"></span>\u00fcr F<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rderung<span class=\"_ _a\"></span>en lediglich <span class=\"_ _a\"></span>die We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tmin<span class=\"_ _a\"></span>derungsvors<span class=\"_ _a\"></span>chriften gem. <span class=\"_ _a\"></span>IFRS 9 gelt<span class=\"_ _a\"></span>en. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25a3\">Die <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>ruppe <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>fin<span class=\"_ _a\"></span>anziellen <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zul\u00e4ssi<span class=\"_ _d\"></span>g <span class=\"_ _3\"></span>is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(W<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>lr<span class=\"_ _a\"></span>echt <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rde-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25a4\">rungen <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>iefe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>und <span class=\"_ _3\"></span>Leistung<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>aus <span class=\"_ _e\"></span>Leasi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gver<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ltnis<span class=\"_ _a\"></span>sen <span class=\"_ _f\"></span>g<span class=\"_ _a\"></span>em\u00e4\u00df <span class=\"_ _e\"></span>IFRS 9.5.<span class=\"_ _d\"></span>5.15),<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>verei<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25a5\">fachten <span class=\"_ _2\"></span>Ansatz <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>Anspr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch. <span class=\"_ _2\"></span>Um <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>entspr<span class=\"_ _a\"></span>echende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orga<span class=\"_ _a\"></span>ben <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>zuhalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>soge<span class=\"_ _a\"></span>nannte <span class=\"_ _2\"></span>Wertb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>ungstabel<span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25a6\">f\u00fcr Forde<span class=\"_ _a\"></span>rungen verw<span class=\"_ _d\"></span>endet. <span class=\"_ _d\"></span>Einzel<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur W<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tbe<span class=\"_ _a\"></span>richtigungsta<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e sind in A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gangab<span class=\"_ _a\"></span>e 2.6. Ausfallrisi<span class=\"_ _a\"></span>ko ab Seite 94 </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25a7\">ersichtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "Dividende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>Gewinn- <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>lust<span class=\"_ _a\"></span>rechn<span class=\"_ _d\"></span>ung <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _2\"></span>sonstiger <span class=\"_ _2\"></span>Ertrag <span class=\"_ _a\"></span>erfasst, <span class=\"_ _2\"></span>wenn <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Rechtsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>spru<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _2\"></span>Zahlung<span class=\"_ _a\"></span> besteht, e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>sei den<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>dur<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>solche<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Erl\u00f6<span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>wird<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>eil <span class=\"_ _1\"></span>der Anschaff<span class=\"_ _a\"></span>ungskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> des <span class=\"_ _1\"></span>Instrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zu<span class=\"_ _a\"></span>r\u00fcckerlangt,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>auf<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span> diese <span class=\"_ _3\"></span>Ertr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>sonstigen <span class=\"_ _3\"></span>Ergebnis <span class=\"_ _3\"></span>erfass<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den. <span class=\"_ _3\"></span>Eigen<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>pitalins<span class=\"_ _a\"></span>trumente <span class=\"_ _3\"></span>desi<span class=\"_ _a\"></span>gn<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>bewertet <span class=\"_ _3\"></span>z<span class=\"_ _d\"></span>u <span class=\"_ _e\"></span>FVtOCI <span class=\"_ _1\"></span>unterlieg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n keiner W<span class=\"_ _a\"></span>ertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngspr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fung.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "<div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs242e\">Fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erm\u00f6genswert<span class=\"_ _a\"></span>e bewertet z<span class=\"_ _d\"></span>u FVtPL<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs242f\">Finanziell<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werte in diese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Kategorie<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2430\">n <span class=\"_ _1\"></span>im Ra<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _d\"></span>n eines Gesc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ftsmo<span class=\"_ _a\"></span>dells gehalt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, d<span class=\"_ _d\"></span>essen Ziel<span class=\"_ _a\"></span>setzung </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2431\">in <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Reali<span class=\"_ _d\"></span>sierung <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>\u00c4nderung<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>des <span class=\"_ _e\"></span>bei<span class=\"_ _a\"></span>zulegenden <span class=\"_ _3\"></span>Zei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>werts <span class=\"_ _3\"></span>beste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _3\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>vom <span class=\"_ _e\"></span>Ma<span class=\"_ _d\"></span>nagem<span class=\"_ _a\"></span>ent <span class=\"_ _e\"></span>beim <span class=\"_ _3\"></span>erstmalig<span class=\"_ _a\"></span>en </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2432\">Ansatz <span class=\"_ _3\"></span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _3\"></span>desig<span class=\"_ _a\"></span>niert<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ode<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>sind <span class=\"_ _e\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>IFRS 9 <span class=\"_ _3\"></span>verpflic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nd <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Zeitwe<span class=\"_ _d\"></span>rt <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>bewerte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2433\">Kategorie <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> S<span class=\"_ _a\"></span>chuldinst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>um<span class=\"_ _a\"></span>ente<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2434\">\u2022<span class=\"_ _8\"> </span>bei denen di<span class=\"_ _a\"></span>e Eigensch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>fte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er vert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> das SPP<span class=\"_ _a\"></span>I-Kriterium <span class=\"_ _a\"></span>nicht erf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>en ode<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2435\">\u2022<span class=\"_ _8\"> </span>die nicht im <span class=\"_ _a\"></span>Rahmen ei<span class=\"_ _d\"></span>nes G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmod<span class=\"_ _a\"></span>ells gehal<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den, um <span class=\"_ _a\"></span>vertragliche Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e zu ver<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n o<span class=\"_ _d\"></span>der<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2436\">auch nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t um s<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ohl <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>hen Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _a\"></span>\u00f6me z<span class=\"_ _d\"></span>u ver<span class=\"_ _a\"></span>einnahme<span class=\"_ _a\"></span>n als auch <span class=\"_ _a\"></span>zum V<span class=\"_ _a\"></span>erka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2437\">oder<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs1a23\">\u2022<span class=\"_ _8\"> </span>die zur Redu<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span>ion <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ac<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nting M<span class=\"_ _d\"></span>ismat<span class=\"_ _a\"></span>ch in die Ka<span class=\"_ _a\"></span>tegorie desig<span class=\"_ _a\"></span>niert bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _a\"></span>Vt<span class=\"_ _1\"></span>P<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> klassi<span class=\"_ _a\"></span>fiziert wur<span class=\"_ _a\"></span>den.<span class=\"_ _3ca\"> </span></div>Fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erm\u00f6genswert<span class=\"_ _a\"></span>e bewertet z<span class=\"_ _d\"></span>u FVtPL<span class=\"_ _a\"></span> Finanziell<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>werte be<span class=\"_ _a\"></span>wertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtP<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den zum<span class=\"_ _a\"></span> beizulegende<span class=\"_ _a\"></span>n Zeitwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> in <span class=\"_ _a\"></span>der Bilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n des beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>erfolgswirks<span class=\"_ _a\"></span>am <span class=\"_ _e\"></span>reali<span class=\"_ _d\"></span>siert. <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>ransaktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>skost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>di<span class=\"_ _d\"></span>e <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Zu<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _e\"></span>mit <span class=\"_ _e\"></span>dem <span class=\"_ _e\"></span>Erwerb<span class=\"_ _3ca\"> </span>oder <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Emissio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>FVtPL <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d, <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>res Entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s erfolgswirks<span class=\"_ _a\"></span>am <span class=\"_ _11\"> </span>verbucht. <span class=\"_ _f\"> </span>Zinsertr\u00e4ge <span class=\"_ _11\"> </span>aus <span class=\"_ _f\"> </span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _11\"> </span>die <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>erpfl<span class=\"_ _d\"></span>ichte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>zu <span class=\"_ _11\"> </span>FVtPL <span class=\"_ _11\"> </span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _11\"> </span>sind,<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>unter<span class=\"_ _d\"></span> Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>vertraglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Zinss<span class=\"_ _a\"></span>atzes bi<span class=\"_ _a\"></span>lanziert.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "Fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erm\u00f6genswert<span class=\"_ _a\"></span>e bewertet z<span class=\"_ _d\"></span>u FVtPL<span class=\"_ _a\"></span> Finanziell<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>werte in diese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Kategorie<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _3ca\"> </span>n <span class=\"_ _1\"></span>im Ra<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _d\"></span>n eines Gesc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ftsmo<span class=\"_ _a\"></span>dells gehalt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, d<span class=\"_ _d\"></span>essen Ziel<span class=\"_ _a\"></span>setzung in <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Reali<span class=\"_ _d\"></span>sierung <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>\u00c4nderung<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>des <span class=\"_ _e\"></span>bei<span class=\"_ _a\"></span>zulegenden <span class=\"_ _3\"></span>Zei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>werts <span class=\"_ _3\"></span>beste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _3\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>vom <span class=\"_ _e\"></span>Ma<span class=\"_ _d\"></span>nagem<span class=\"_ _a\"></span>ent <span class=\"_ _e\"></span>beim <span class=\"_ _3\"></span>erstmalig<span class=\"_ _a\"></span>en Ansatz <span class=\"_ _3\"></span>entspr<span class=\"_ _a\"></span>echend <span class=\"_ _3\"></span>desig<span class=\"_ _a\"></span>niert<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ode<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>sind <span class=\"_ _e\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>IFRS 9 <span class=\"_ _3\"></span>verpflic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nd <span class=\"_ _3\"></span>zum <span class=\"_ _3\"></span>beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>Zeitwe<span class=\"_ _d\"></span>rt <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>bewerte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Kategorie <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> S<span class=\"_ _a\"></span>chuldinst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>um<span class=\"_ _a\"></span>ente<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>bei denen di<span class=\"_ _a\"></span>e Eigensch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>fte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>er vert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>tr\u00f6m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> das SPP<span class=\"_ _a\"></span>I-Kriterium <span class=\"_ _a\"></span>nicht erf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>en ode<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die nicht im <span class=\"_ _a\"></span>Rahmen ei<span class=\"_ _d\"></span>nes G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftsmod<span class=\"_ _a\"></span>ells gehal<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den, um <span class=\"_ _a\"></span>vertragliche Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e zu ver<span class=\"_ _a\"></span>einnahm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n o<span class=\"_ _d\"></span>der<span class=\"_ _3ca\"> </span>auch nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t um s<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ohl <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>hen Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _a\"></span>\u00f6me z<span class=\"_ _d\"></span>u ver<span class=\"_ _a\"></span>einnahme<span class=\"_ _a\"></span>n als auch <span class=\"_ _a\"></span>zum V<span class=\"_ _a\"></span>erka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>oder<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die zur Redu<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span>ion <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ac<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nting M<span class=\"_ _d\"></span>ismat<span class=\"_ _a\"></span>ch in die Ka<span class=\"_ _a\"></span>tegorie desig<span class=\"_ _a\"></span>niert bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> F<span class=\"_ _a\"></span>Vt<span class=\"_ _1\"></span>P<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> klassi<span class=\"_ _a\"></span>fiziert wur<span class=\"_ _a\"></span>den.<span class=\"_ _3ca\"> </span>Fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erm\u00f6genswert<span class=\"_ _a\"></span>e bewertet z<span class=\"_ _d\"></span>u FVtPL<span class=\"_ _a\"></span> Finanziell<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>werte be<span class=\"_ _a\"></span>wertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtP<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den zum<span class=\"_ _a\"></span> beizulegende<span class=\"_ _a\"></span>n Zeitwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> in <span class=\"_ _a\"></span>der Bilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n des beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _f\"> </span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>erfolgswirks<span class=\"_ _a\"></span>am <span class=\"_ _e\"></span>reali<span class=\"_ _d\"></span>siert. <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>ransaktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>skost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>di<span class=\"_ _d\"></span>e <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Zu<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _e\"></span>mit <span class=\"_ _e\"></span>dem <span class=\"_ _e\"></span>Erwerb<span class=\"_ _3ca\"> </span><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2456\">oder <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Emissio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>FVtPL <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d, <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>res Entstehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2457\">erfolgswirks<span class=\"_ _a\"></span>am <span class=\"_ _11\"> </span>verbucht. <span class=\"_ _f\"> </span>Zinsertr\u00e4ge <span class=\"_ _11\"> </span>aus <span class=\"_ _f\"> </span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _11\"> </span>die <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>erpfl<span class=\"_ _d\"></span>ichte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>zu <span class=\"_ _11\"> </span>FVtPL <span class=\"_ _11\"> </span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tet <span class=\"_ _11\"> </span>sind,<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>unter<span class=\"_ _d\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2458\">Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>vertraglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Zinss<span class=\"_ _a\"></span>atzes bi<span class=\"_ _a\"></span>lanziert. </div>Finanziel<span class=\"_ _d\"></span>le V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rb<span class=\"_ _a\"></span>indlichkeite<span class=\"_ _a\"></span>n BEWER<span class=\"_ _a\"></span>TUNGSKA<span class=\"_ _2\"></span>TEGORIEN<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>F\u00dcR<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>FINAN<span class=\"_ _a\"></span>ZIELLE <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>ERBIND<span class=\"_ _a\"></span>LICHKEITEN<span class=\"_ _a\"></span> Finanziell<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erb<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndlichkeit<span class=\"_ _d\"></span>en, au\u00dfer <span class=\"_ _1\"></span>Kr<span class=\"_ _a\"></span>editzusage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>finan<span class=\"_ _d\"></span>zielle Garantien,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den zu <span class=\"_ _1\"></span>fortgef\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _d\"></span>fungsko<span class=\"_ _d\"></span>st<span class=\"_ _d\"></span>en oder <span class=\"_ _1\"></span>erfol<span class=\"_ _a\"></span>gswirksam <span class=\"_ _1\"></span>zum<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>bei<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert bewertet,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>sofern<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sie<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>Hand<span class=\"_ _a\"></span>elszwecke<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>es sich bei <span class=\"_ _a\"></span>ih<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>derivati<span class=\"_ _a\"></span>ve<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>handelt. <span class=\"_ _a\"></span>Die <span class=\"_ _d\"></span>VIG <span class=\"_ _a\"></span>hat <span class=\"_ _a\"></span>kein wes<span class=\"_ _a\"></span>entliches <span class=\"_ _a\"></span>Portfol<span class=\"_ _a\"></span>io f<span class=\"_ _a\"></span>ina<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeiten, <span class=\"_ _a\"></span>die zur <span class=\"_ _10\"> </span>Design<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ion <span class=\"_ _11\"> </span>als <span class=\"_ _11\"> </span>erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _11\"> </span>zum <span class=\"_ _11\"> </span>beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Zeitwert <span class=\"_ _11\"> </span>bewertet <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. <span class=\"_ _10\"> </span>Alle <span class=\"_ _11\"> </span>Derivate <span class=\"_ _11\"> </span>mit <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>inem<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>negativ<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Zeitwert <span class=\"_ _2\"></span>(gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 13,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ermittelt <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>Grundlage <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>sogenan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>\u201edirty<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value\u201c, <span class=\"_ _2\"></span>d. <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>des <span class=\"_ _a\"></span>bei<span class=\"_ _a\"></span>zulegenden Zeitwerts <span class=\"_ _a\"></span>einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>ufgelaufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Zinsen) <span class=\"_ _a\"></span>wer<span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>erbindlichkeit<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>bewerte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtPL <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>usg<span class=\"_ _d\"></span>ewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Analog <span class=\"_ _a\"></span>zu d<span class=\"_ _a\"></span>en finanzielle<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den nach<span class=\"_ _d\"></span>rangige <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erbindlichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ab d<span class=\"_ _a\"></span>er erstmali<span class=\"_ _a\"></span>gen Anwend<span class=\"_ _a\"></span>ung von IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 9 m<span class=\"_ _a\"></span>it ihre<span class=\"_ _a\"></span>m \u201eDirty V<span class=\"_ _2\"></span>alue\u201c e<span class=\"_ _d\"></span>rfasst.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "REKLASSI<span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>IZIE<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>UNG  Um in <span class=\"_ _1\"></span>\u00dcberei<span class=\"_ _d\"></span>nstim<span class=\"_ _a\"></span>mung <span class=\"_ _1\"></span>mit der <span class=\"_ _1\"></span>Klassifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung \u201eV<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>inn<span class=\"_ _a\"></span>ahmung du<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>Erhalt der vertragliche<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Zahlungsstr<span class=\"_ _a\"></span>\u00f6me\u201d (\u201cHel<span class=\"_ _d\"></span>d t<span class=\"_ _1\"></span>o collect <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>trac<span class=\"_ _a\"></span>tual cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>flows\u201d) zu <span class=\"_ _a\"></span>bleiben, <span class=\"_ _a\"></span>darf de<span class=\"_ _a\"></span>r Anteil<span class=\"_ _a\"></span> der nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t v<span class=\"_ _a\"></span>er\u00e4u\u00dferte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>finanziellen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e einen <span class=\"_ _a\"></span>Jahre<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>durchs<span class=\"_ _a\"></span>chnitt von 90<span class=\"_ _d\"></span><span class=\"fs1e\"> <span class=\"_ _a\"></span><span class=\"fs1d\">%<span class=\"_ _1\"></span> des Po<span class=\"_ _a\"></span>rtfoliovolum<span class=\"_ _a\"></span>ens nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsc<span class=\"_ _a\"></span>hreite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </span></span>D<span class=\"_ _a\"></span>er <span class=\"_ _2\"></span>K<span class=\"_ _a\"></span>onz<span class=\"_ _a\"></span>ern <span class=\"_ _2\"></span>ge<span class=\"_ _a\"></span>ht <span class=\"_ _4\"></span>dav<span class=\"_ _a\"></span>on <span class=\"_ _4\"></span>aus<span class=\"_ _a\"></span>, <span class=\"_ _2\"></span>d<span class=\"_ _a\"></span>as<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>fi<span class=\"_ _a\"></span>nan<span class=\"_ _a\"></span>zi<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>erm<span class=\"_ _a\"></span>\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te <span class=\"_ _4\"></span>nac<span class=\"_ _a\"></span>h <span class=\"_ _2\"></span>ih<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>ers<span class=\"_ _a\"></span>tm<span class=\"_ _a\"></span>ali<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>at<span class=\"_ _a\"></span>z <span class=\"_ _2\"></span>ni<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>re<span class=\"_ _a\"></span>kl<span class=\"_ _a\"></span>assi<span class=\"_ _a\"></span>fi<span class=\"_ _a\"></span>zie<span class=\"_ _a\"></span>rt <span class=\"_ _2\"></span>we<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ofern ke<span class=\"_ _a\"></span>in<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>au\u00dfe<span class=\"_ _a\"></span>rg<span class=\"_ _a\"></span>ew\u00f6<span class=\"_ _a\"></span>hnl<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Um<span class=\"_ _a\"></span>s<span class=\"_ _d\"></span>t\u00e4<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>, w<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> der<span class=\"_ _a\"></span> E<span class=\"_ _a\"></span>rwe<span class=\"_ _a\"></span>rb,<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>ie <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>\u00e4u\u00dfe<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span> o<span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>ie <span class=\"_ _a\"></span>Ei<span class=\"_ _a\"></span>ns<span class=\"_ _d\"></span>tell<span class=\"_ _2\"></span>ung<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>s G<span class=\"_ _a\"></span>es<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>\u00e4f<span class=\"_ _a\"></span>tsf<span class=\"_ _a\"></span>eld<span class=\"_ _a\"></span>s, <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>ntr<span class=\"_ _2\"></span>ete<span class=\"_ _a\"></span>n. Grunds\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>Reklass<span class=\"_ _d\"></span>ifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _2\"></span>finanzielle<span class=\"_ _a\"></span>r <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>swerte <span class=\"_ _a\"></span>nur <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>selt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>F\u00e4llen <span class=\"_ _2\"></span>zul\u00e4ssig<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>bzw<span class=\"_ _d\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>erfor<span class=\"_ _a\"></span>derlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>ledigl<span class=\"_ _a\"></span>ich eine \u00c4nd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g des Gesc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ftsmo<span class=\"_ _a\"></span>dells z\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lt nicht d<span class=\"_ _a\"></span>azu<span class=\"_ _1\"></span> (<span class=\"_ _d\"></span>z. B.<span class=\"_ _a\"></span> eine<span class=\"_ _1\"></span> \u00c4n<span class=\"_ _d\"></span>derung d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Absi<span class=\"_ _a\"></span>cht in Bezug auf bes<span class=\"_ _a\"></span>timmte fina<span class=\"_ _d\"></span>nzie<span class=\"_ _a\"></span>lle<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _3\"></span>das <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>or\u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rge<span class=\"_ _a\"></span>hende <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>winde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>eine<span class=\"_ _a\"></span>s <span class=\"_ _e\"></span>bestimmt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Mar<span class=\"_ _d\"></span>kts <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>finanzielle <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>ein T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>ansf<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>finan<span class=\"_ _d\"></span>zielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werten <span class=\"_ _1\"></span>zwisch<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>ntern<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>hmensb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eichen <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>untersc<span class=\"_ _d\"></span>hiedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Gesch<span class=\"_ _a\"></span>\u00e4ftsmodelle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>). In sol<span class=\"_ _a\"></span>chen s<span class=\"_ _a\"></span>eltenen <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>\u00e4lle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>nichtderi<span class=\"_ _a\"></span>va<span class=\"_ _1\"></span>ti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Schuldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>nnerhalb <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Kategori<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>\u201ebewertet <span class=\"_ _2\"></span>zu AC\u201c,<span class=\"_ _a\"></span> \u201eb<span class=\"_ _a\"></span>ewertet zu <span class=\"_ _1\"></span>FV<span class=\"_ _1\"></span>tOCI<span class=\"_ _a\"></span>\u201c <span class=\"_ _3\"></span>und <span class=\"_ _1\"></span>\u201ebew<span class=\"_ _d\"></span>ertet <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>F<span class=\"_ _d\"></span>VtPL\u201c <span class=\"_ _1\"></span>reklassif<span class=\"_ _a\"></span>iziert <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>Konkr<span class=\"_ _a\"></span>et <span class=\"_ _3\"></span>hat<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Un<span class=\"_ _d\"></span>ternehme<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>dann <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>nur <span class=\"_ _1\"></span>dann), <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>es sein <span class=\"_ _3\"></span>Gesc<span class=\"_ _a\"></span>h\u00e4ftsmodell<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>zur <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>teuerung <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>\u00e4ndert, <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>betro<span class=\"_ _a\"></span>ffenen <span class=\"_ _3\"></span>fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>Ver<span class=\"_ _a\"></span>m\u00f6gens-<span class=\"_ _3ca\"> </span>werte <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>rekl<span class=\"_ _d\"></span>assif<span class=\"_ _d\"></span>iziere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Reklassi<span class=\"_ _a\"></span>fizierung <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>em\u00e4\u00df <span class=\"_ _3\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 9.5<span class=\"_ _a\"></span>.6.1 <span class=\"_ _3\"></span>prosp<span class=\"_ _a\"></span>ektiv <span class=\"_ _3\"></span>ab <span class=\"_ _1\"></span>dem <span class=\"_ _3\"></span>Z<span class=\"_ _d\"></span>eitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Reklassif<span class=\"_ _a\"></span>iz<span class=\"_ _1\"></span>ier<span class=\"_ _d\"></span>ung vorzune<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "<div class=\"t m1 h43 ff58 fs1d fc5 sc0 ls4 ws0 gs245a\">AUSBUCHUN<span class=\"_ _a\"></span>G </div><div class=\"t m1 h43 ff58 fs1d fcc sc0 ls4 ws0 gs245b\">Ausbuch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ausg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nom<span class=\"_ _a\"></span>men bei wes<span class=\"_ _d\"></span>entliche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> M<span class=\"_ _d\"></span>odifizier<span class=\"_ _a\"></span>ung  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs245c\">Ein <span class=\"_ _12\"> </span>fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieller <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>wert <span class=\"_ _12\"> </span>(bz<span class=\"_ _a\"></span>w. <span class=\"_ _11\"> </span>ein <span class=\"_ _10\"> </span>T<span class=\"_ _4\"></span>eil <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>ines <span class=\"_ _10\"> </span>finanzi<span class=\"_ _a\"></span>ellen <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>swer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s <span class=\"_ _10\"> </span>oder <span class=\"_ _10\"> </span>ein <span class=\"_ _10\"> </span>T<span class=\"_ _2\"></span>eil <span class=\"_ _11\"> </span>einer <span class=\"_ _10\"> </span>Gruppe <span class=\"_ _11\"> </span>\u00e4<span class=\"_ _1\"></span>hnlic<span class=\"_ _a\"></span>her </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs245d\">finanzielle<span class=\"_ _a\"></span>r V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte) wir<span class=\"_ _a\"></span>d ausgeb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>ht, wen<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>der fo<span class=\"_ _d\"></span>lge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>raussetz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n erf\u00fcllt ist:<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs245e\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>das Anre<span class=\"_ _a\"></span>cht auf den <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>zug vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Za<span class=\"_ _a\"></span>hlungsstr\u00f6m<span class=\"_ _a\"></span>en a<span class=\"_ _d\"></span>us dem <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sgel<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>fe<span class=\"_ _d\"></span>n ode<span class=\"_ _a\"></span>r  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs245f\">\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>das Anre<span class=\"_ _a\"></span>cht auf den <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>zug vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Za<span class=\"_ _a\"></span>hlungsstr\u00f6m<span class=\"_ _a\"></span>en a<span class=\"_ _d\"></span>us dem <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _a\"></span>wurde an D<span class=\"_ _a\"></span>ritte \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>trage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r es <span class=\"_ _a\"></span>wurde </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2460\">eine V<span class=\"_ _2\"></span>erpflic<span class=\"_ _d\"></span>htung z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r sofo<span class=\"_ _a\"></span>rtigen Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _d\"></span>der be<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>og<span class=\"_ _a\"></span>enen Zahlungss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00f6<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> in <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>oll<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r H\u00f6<span class=\"_ _a\"></span>he an Drit<span class=\"_ _d\"></span>te im R<span class=\"_ _a\"></span>ahmen ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er sog<span class=\"_ _d\"></span>. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2461\">Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>leit<span class=\"_ _a\"></span>ungsverei<span class=\"_ _a\"></span>nbarung \u00fc<span class=\"_ _d\"></span>bernomme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und dabei <span class=\"_ _d\"></span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>der i<span class=\"_ _d\"></span>m W<span class=\"_ _a\"></span>esentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e Chance<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>n, di<span class=\"_ _a\"></span>e </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2462\">mit dem Eig<span class=\"_ _a\"></span>entum am<span class=\"_ _d\"></span> fina<span class=\"_ _a\"></span>nziellen V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>wert verbu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>en sind, <span class=\"_ _a\"></span>\u00fcbertrage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zwar im W<span class=\"_ _a\"></span>esentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en alle C<span class=\"_ _a\"></span>hance<span class=\"_ _d\"></span>n </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2463\">und Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, di<span class=\"_ _a\"></span>e mit dem <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>ntum am fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _a\"></span>en V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt v<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rbu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> si<span class=\"_ _d\"></span>nd, we<span class=\"_ _d\"></span>der \u00fcbe<span class=\"_ _a\"></span>rtragen noc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2464\">zur\u00fcckbe<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, j<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>doc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>erf\u00fcgungsm<span class=\"_ _a\"></span>acht \u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtrag<span class=\"_ _a\"></span>en.  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2465\">Die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erf\u00fcgu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsma<span class=\"_ _a\"></span>cht <span class=\"_ _e\"></span>gilt <span class=\"_ _3\"></span>dan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>nur <span class=\"_ _3\"></span>dann, <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>\u00fcbertr<span class=\"_ _a\"></span>agen, <span class=\"_ _3\"></span>wenn <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Empf\u00e4ng<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u00fcber <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>tats\u00e4<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>F\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>igkeit <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ur </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2466\">V<span class=\"_ _a\"></span>er\u00e4u<span class=\"_ _d\"></span>\u00dferung <span class=\"_ _f\"> </span>des <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werts <span class=\"_ _f\"></span>als <span class=\"_ _e\"></span>G<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es <span class=\"_ _f\"> </span>an <span class=\"_ _f\"> </span>eine<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>n<span class=\"_ _1\"></span>icht <span class=\"_ _e\"></span>nahestehen<span class=\"_ _d\"></span>den <span class=\"_ _f\"> </span>Dritt<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>verf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gt <span class=\"_ _e\"></span>und <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>dieser <span class=\"_ _e\"></span>F\u00e4higk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2467\">einseitig <span class=\"_ _a\"></span>Ge<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ka<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span>, o<span class=\"_ _a\"></span>hne<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dass die \u00dc<span class=\"_ _a\"></span>bertragung <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>us\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>liche<span class=\"_ _a\"></span>n Beschr\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>terli<span class=\"_ _d\"></span>egt. <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2468\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _7\"> </span>im<span class=\"_ _d\"></span> <span class=\"_ _7\"> </span>W<span class=\"_ _a\"></span>esen<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _7\"> </span>alle  Chancen <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>wed<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>\u00fcbe<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>rage<span class=\"_ _a\"></span>n <span class=\"_ _7\"> </span>n<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _7\"> </span>zur<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckbe<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>auch  die </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2469\">V<span class=\"_ _a\"></span>erf\u00fcgu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsma<span class=\"_ _a\"></span>cht  an <span class=\"_ _12\"> </span>dem <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rt  b<span class=\"_ _a\"></span>ehalten <span class=\"_ _12\"> </span>wird,<span class=\"_ _a\"></span>  so<span class=\"_ _d\"></span> <span class=\"_ _12\"> </span>wird <span class=\"_ _12\"> </span>der  V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>wert <span class=\"_ _12\"> </span>ledigli<span class=\"_ _a\"></span>ch  nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Ma\u00dfgab<span class=\"_ _a\"></span>e  d<span class=\"_ _a\"></span>es </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs246a\">anhalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _e\"></span>Engagem<span class=\"_ _a\"></span>ents <span class=\"_ _f\"></span>weiter <span class=\"_ _e\"></span>erfasst; <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>di<span class=\"_ _a\"></span>esem <span class=\"_ _f\"></span>Fall <span class=\"_ _e\"></span>wird <span class=\"_ _f\"> </span>au<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>damit <span class=\"_ _e\"></span>verbun<span class=\"_ _d\"></span>dene <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>hke<span class=\"_ _1\"></span>it <span class=\"_ _e\"></span>erfasst. <span class=\"_ _3\"></span>Der<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs246b\">\u00fcbertrag<span class=\"_ _a\"></span>ene <span class=\"_ _10\"> </span>V<span class=\"_ _d\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswert<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>und <span class=\"_ _11\"> </span>die <span class=\"_ _10\"> </span>damit <span class=\"_ _11\"> </span>ver<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>undene <span class=\"_ _11\"> </span>Ve<span class=\"_ _a\"></span>rbindlichkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>so <span class=\"_ _10\"> </span>bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtet,<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>dass<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>den <span class=\"_ _11\"> </span>Rechten <span class=\"_ _11\"> </span>und </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs246c\">V<span class=\"_ _a\"></span>erpflich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nung ge<span class=\"_ _a\"></span>tragen wir<span class=\"_ _a\"></span>d.  </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs246d\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn <span class=\"_ _a\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>anhalt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde <span class=\"_ _a\"></span>Engagem<span class=\"_ _a\"></span>ent de<span class=\"_ _a\"></span>r Form <span class=\"_ _a\"></span>nach <span class=\"_ _a\"></span>den \u00fcbe<span class=\"_ _a\"></span>rtragene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _a\"></span>garanti<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>so e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _d\"></span>pricht <span class=\"_ _a\"></span>der Um<span class=\"_ _a\"></span>fang </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs246e\">des an<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten<span class=\"_ _a\"></span>den Engagem<span class=\"_ _a\"></span>ents d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iedrig<span class=\"_ _a\"></span>eren <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>etr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>dem urspr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>Buchwert d<span class=\"_ _a\"></span>es V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerts <span class=\"_ _a\"></span>und dem </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs246f\">H\u00f6chstbe<span class=\"_ _a\"></span>trag der er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nen <span class=\"_ _a\"></span>Gegenleist<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng, <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r event<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ell zur<span class=\"_ _d\"></span>\u00fcckge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlt <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den m<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>sste.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div>Ausbuch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fgru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er w<span class=\"_ _d\"></span>esentli<span class=\"_ _d\"></span>chen <span class=\"_ _2\"></span>Vertragsmo<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ifizie<span class=\"_ _a\"></span>rung  Ein  f<span class=\"_ _a\"></span>inanzi<span class=\"_ _d\"></span>eller <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rt <span class=\"_ _12\"> </span>wir<span class=\"_ _a\"></span>d  a<span class=\"_ _a\"></span>usgeb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>cht,<span class=\"_ _a\"></span>  wen<span class=\"_ _d\"></span>n <span class=\"_ _12\"> </span>di<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>Bedingu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _12\"> </span>inso<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>  ne<span class=\"_ _a\"></span>u <span class=\"_ _12\"> </span>verhandelt<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _10\"> </span>dass <span class=\"_ _10\"> </span>der V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>ein <span class=\"_ _e\"></span>neues <span class=\"_ _e\"></span>Instrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>darstell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _e\"></span>Dabei <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _f\"> </span>die <span class=\"_ _e\"></span>Dif<span class=\"_ _a\"></span>feren<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>Ausb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _d\"></span>ewin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>oder <span class=\"_ _a\"></span> -verlust <span class=\"_ _3\"></span>erfasst. <span class=\"_ _3\"></span>Im <span class=\"_ _3\"></span>Falle <span class=\"_ _3\"></span>ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>\u00c4nder<span class=\"_ _d\"></span>ung <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Bedingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _d\"></span>d <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Bruttob<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>chw<span class=\"_ _d\"></span>ert <span class=\"_ _3\"></span>neu <span class=\"_ _3\"></span>berec<span class=\"_ _a\"></span>hnet <span class=\"_ _e\"></span>als <span class=\"_ _3\"></span>Barwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>neu verha<span class=\"_ _d\"></span>ndelte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>od<span class=\"_ _d\"></span>er <span class=\"_ _2\"></span>ge\u00e4nderte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>vertraglic<span class=\"_ _a\"></span>hen <span class=\"_ _a\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsst<span class=\"_ _a\"></span>r\u00f6me<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bg<span class=\"_ _a\"></span>ez<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st <span class=\"_ _2\"></span>zum <span class=\"_ _2\"></span>Eff<span class=\"_ _a\"></span>ekt<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inss<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>z <span class=\"_ _a\"></span>des <span class=\"_ _2\"></span>urspr<span class=\"_ _d\"></span>\u00fcnglich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>finanziell<span class=\"_ _a\"></span>en V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts (ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> zum bonit\u00e4ts<span class=\"_ _a\"></span>angepasste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ef<span class=\"_ _a\"></span>fektivzin<span class=\"_ _a\"></span>ssatz b<span class=\"_ _1\"></span>ei fina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>werten <span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ber<span class=\"_ _d\"></span>eits bei Erwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b oder <span class=\"_ _a\"></span>Ausrei<span class=\"_ _a\"></span>chung <span class=\"_ _a\"></span>beei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tr\u00e4chtigt<span class=\"_ _a\"></span>er <span class=\"_ _d\"></span>Bonit\u00e4<span class=\"_ _a\"></span>t)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>oder <span class=\"_ _a\"></span>gegeb<span class=\"_ _a\"></span>enenf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span> zum <span class=\"_ _a\"></span>ge\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dert<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inssa<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>z, <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 9.6.5<span class=\"_ _a\"></span>.10 ermittelt wir<span class=\"_ _2\"></span>d. Bei <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Beurteilung, <span class=\"_ _e\"></span>ob <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>Inst<span class=\"_ _d\"></span>rume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _e\"></span>auszubu<span class=\"_ _d\"></span>chen <span class=\"_ _e\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>nicht <span class=\"_ _e\"></span>auszubuc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ist, <span class=\"_ _e\"></span>ber\u00fcc<span class=\"_ _a\"></span>ksichtigt <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>folgend<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Kriterie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in <span class=\"_ _d\"></span>Bezug a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f M<span class=\"_ _d\"></span>odifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n: \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Q<span class=\"_ _1\"></span>ua<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tita<span class=\"_ _d\"></span>tive Krit<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>: \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Modifi<span class=\"_ _d\"></span>zierte Schuldinstrum<span class=\"_ _a\"></span>ente <span class=\"_ _1\"></span>gelt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>als \u201egrund<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n\u201c, <span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>der Nettob<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rw<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t der <span class=\"_ _1\"></span>Zahl<span class=\"_ _a\"></span>ungsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>unter den neuen <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ertragsbe<span class=\"_ _a\"></span>dingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>abgezinst <span class=\"_ _3\"></span>unter <span class=\"_ _e\"></span>An<span class=\"_ _d\"></span>wendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>des <span class=\"_ _e\"></span>urspr\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>glich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inssatz<span class=\"_ _a\"></span>es <span class=\"_ _e\"></span>(des <span class=\"_ _3\"></span>ur<span class=\"_ _1\"></span>sp<span class=\"_ _a\"></span>r\u00fcn<span class=\"_ _1\"></span>glic<span class=\"_ _a\"></span>hen V<span class=\"_ _a\"></span>ertrags) mi<span class=\"_ _a\"></span>ndestens 10<span class=\"_ _a\"></span><span class=\"fs1e\"> <span class=\"fs1d\">% des <span class=\"_ _d\"></span>urspr\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Sc<span class=\"_ _a\"></span>hu<span class=\"_ _1\"></span>ldi<span class=\"_ _d\"></span>nstr<span class=\"_ _a\"></span>uments abwei<span class=\"_ _a\"></span>cht. </span></span>\u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Q<span class=\"_ _1\"></span>uali<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>ti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e Krite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>\u00c4nderung des SP<span class=\"_ _a\"></span>PI-T<span class=\"_ _5b\"></span>e<span class=\"_ _1\"></span>sts, <span class=\"_ _a\"></span>z. B. Einf<span class=\"_ _a\"></span>\u00fchrung eines E<span class=\"_ _a\"></span>qu<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>-li<span class=\"_ _a\"></span>nked-Merkm<span class=\"_ _a\"></span>als   \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>Eine<span class=\"_ _1\"></span>  \u00c4nd<span class=\"_ _d\"></span>erung  der  W\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g  des <span class=\"_ _7\"> </span>V<span class=\"_ _2\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerts  k\u00f6nnte  das <span class=\"_ _7\"> </span>k<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>ftige  wirts<span class=\"_ _a\"></span>chaftliche  Risiko  des  I<span class=\"_ _1\"></span>nstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>ents wesentl<span class=\"_ _d\"></span>ich <span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n und <span class=\"_ _1\"></span>gil<span class=\"_ _d\"></span>t a<span class=\"_ _1\"></span>ls wesentliche \u00c4nderung. Nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t vertragli<span class=\"_ _d\"></span>che \u00c4n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen der W\u00e4h<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung sind nicht <span class=\"_ _1\"></span>rel<span class=\"_ _d\"></span>eva<span class=\"_ _d\"></span>nt (z. B. im <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>ug<span class=\"_ _d\"></span>e ei<span class=\"_ _d\"></span>ner W<span class=\"_ _a\"></span>\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rm oder d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itritts <span class=\"_ _a\"></span>zur Euro<span class=\"_ _a\"></span>zone). \u2013<span class=\"ff5b\"> <span class=\"_ _e\"> </span></span>\u00c4nderung <span class=\"_ _8\"> </span>der <span class=\"_ _8\"> </span>F\u00e4lligkeit <span class=\"_ _8\"> </span>d<span class=\"_ _d\"></span>es <span class=\"_ _8\"> </span>In<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ruments. <span class=\"_ _8\"> </span>\u00c4nd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _8\"> </span>der <span class=\"_ _8\"> </span>F\u00e4<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>igkeit <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _8\"> </span>Finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst<span class=\"_ _a\"></span>ruments <span class=\"_ _8\"> </span>gelten <span class=\"_ _8\"> </span>nicht <span class=\"_ _8\"> </span>als \u201egrundv<span class=\"_ _d\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ieden\u201c,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wenn <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>M\u00f6gli<span class=\"_ _a\"></span>chkeit <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>ereits <span class=\"_ _3\"></span>im urspr\u00fcn<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>Kredit<span class=\"_ _a\"></span>vertrag <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>erh<span class=\"_ _d\"></span>andelt<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wurde. <span class=\"_ _1\"></span>Dar<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ber <span class=\"_ _1\"></span>hinaus<span class=\"_ _a\"></span> gilt di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> \u00c4nd<span class=\"_ _d\"></span>erung ni<span class=\"_ _a\"></span>cht als subs<span class=\"_ _d\"></span>tan<span class=\"_ _d\"></span>ziell, we<span class=\"_ _a\"></span>nn die Gesam<span class=\"_ _d\"></span>tve<span class=\"_ _a\"></span>rtra<span class=\"_ _1\"></span>gsla<span class=\"_ _a\"></span>ufzeit  <span class=\"_ _47\"> </span>\u2013 um we<span class=\"_ _d\"></span>niger als<span class=\"_ _d\"></span> 50<span class=\"fs1e\"> </span>% <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rl\u00e4nge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t wi<span class=\"_ _d\"></span>rd,<span class=\"_ _a\"></span>  <span class=\"_ _47\"> </span>\u2013 um we<span class=\"_ _d\"></span>niger als<span class=\"_ _d\"></span> 30<span class=\"fs1e\"> </span>% <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rk\u00fcrzt <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>der  <span class=\"_ _47\"> </span>\u2013 nicht mi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>des<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ns 2 Jahr<span class=\"_ _a\"></span>e von <span class=\"_ _d\"></span>der ursp<span class=\"_ _a\"></span>r\u00fcngliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit <span class=\"_ _a\"></span>abweic<span class=\"_ _d\"></span>ht. Ergeben  si<span class=\"_ _a\"></span>ch  au<span class=\"_ _1\"></span>s  d<span class=\"_ _a\"></span>er  \u00c4nder<span class=\"_ _a\"></span>ung  keine  grundv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chiedenen  Z<span class=\"_ _d\"></span>ahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr\u00f6<span class=\"_ _a\"></span>me,  so  f\u00fc<span class=\"_ _d\"></span>hrt  die  \u00c4n<span class=\"_ _a\"></span>derung  nicht  z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>  ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Ausbuc<span class=\"_ _d\"></span>hung. A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f Grundlage de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> ge\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lungsst<span class=\"_ _a\"></span>r\u00f6m<span class=\"_ _a\"></span>e, <span class=\"_ _1\"></span>abge<span class=\"_ _a\"></span>zin<span class=\"_ _1\"></span>st mit<span class=\"_ _d\"></span> de<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ursp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcnglic<span class=\"_ _a\"></span>hen Effektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inss<span class=\"_ _a\"></span>atz, wird ein \u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsge<span class=\"_ _a\"></span>winn oder -<span class=\"_ _d\"></span>verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>st erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>AUSBUCHUN<span class=\"_ _a\"></span>G UND <span class=\"_ _a\"></span>WESEN<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>LICH<span class=\"_ _d\"></span>E <span class=\"_ _a\"></span>\u00c4NDERUNG FIN<span class=\"_ _d\"></span>ANZIE<span class=\"_ _a\"></span>LLER <span class=\"_ _a\"></span>VERBINDLIC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>KEIT<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span> Eine <span class=\"_ _1\"></span>fin<span class=\"_ _d\"></span>anzielle V<span class=\"_ _2\"></span>erbindlich<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>ausgebu<span class=\"_ _a\"></span>cht, <span class=\"_ _1\"></span>wenn die <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>hr <span class=\"_ _1\"></span>zugru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de liegende V<span class=\"_ _a\"></span>erpfl<span class=\"_ _a\"></span>ichtung <span class=\"_ _1\"></span>erf\u00fcll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, aufge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ob<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>loschen ist.<span class=\"_ _d\"></span> W<span class=\"_ _1\"></span>ird<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>eine best<span class=\"_ _a\"></span>ehende finan<span class=\"_ _d\"></span>zielle V<span class=\"_ _2\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span> du<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e ander<span class=\"_ _a\"></span>e finanziell<span class=\"_ _d\"></span>e V<span class=\"_ _a\"></span>erbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlichkeit dess<span class=\"_ _a\"></span>elben Kre<span class=\"_ _a\"></span>dit-<span class=\"_ _3ca\"> </span>gebers <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>substa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ziell <span class=\"_ _2\"></span>anderen<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>ertragsbe<span class=\"_ _a\"></span>dingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ausge<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>usc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>oder <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en di<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>Beding<span class=\"_ _a\"></span>ungen <span class=\"_ _a\"></span>einer <span class=\"_ _a\"></span>bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>bindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _d\"></span> wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>\u00e4ndert, so<span class=\"_ _a\"></span> wird <span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> solc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Aust<span class=\"_ _a\"></span>ausch o<span class=\"_ _a\"></span>der eine<span class=\"_ _d\"></span> sol<span class=\"_ _d\"></span>che \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ung als <span class=\"_ _d\"></span>Ausbu<span class=\"_ _a\"></span>chung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rspr<span class=\"_ _a\"></span>\u00fcng-<span class=\"_ _3ca\"> </span>lichen <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erbindli<span class=\"_ _a\"></span>chkeit <span class=\"_ _f\"></span>und <span class=\"_ _e\"></span>Ansa<span class=\"_ _d\"></span>tz <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _e\"></span>neuen <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bin<span class=\"_ _a\"></span>dlichkeit <span class=\"_ _e\"></span>behandelt. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _e\"></span>zwische<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>em <span class=\"_ _e\"></span>Buch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>ur<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>spr\u00fcnglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeit u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>der ge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>eg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nleist<span class=\"_ _a\"></span>ung wir<span class=\"_ _d\"></span>d erfo<span class=\"_ _d\"></span>lgswirks<span class=\"_ _a\"></span>am erfasst.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "WER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>MIND<span class=\"_ _a\"></span>ER<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> FINANZI<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>L<span class=\"_ _d\"></span>LER<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ERM\u00d6<span class=\"_ _a\"></span>GE<span class=\"_ _1\"></span>NS<span class=\"_ _a\"></span>WERTE<span class=\"_ _a\"></span>  W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itere <span class=\"_ _a\"></span>Einzelheit<span class=\"_ _a\"></span>en zur W<span class=\"_ _a\"></span>ertminder<span class=\"_ _d\"></span>ung fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte si<span class=\"_ _a\"></span>nd in de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fol<span class=\"_ _d\"></span>gende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ganga<span class=\"_ _a\"></span>ben enthalt<span class=\"_ _d\"></span>en: <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Erh\u00f6hungen <span class=\"_ _a\"></span>und V<span class=\"_ _a\"></span>ermind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>orsorge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>erwart<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te Kr<span class=\"_ _a\"></span>editverlus<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r Fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nstrumente A<span class=\"_ _a\"></span>nhangang<span class=\"_ _a\"></span>ab<span class=\"_ _1\"></span>e 2.4. Erwartete <span class=\"_ _a\"></span>Kredi<span class=\"_ _d\"></span>tverl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste ab S<span class=\"_ _a\"></span>eite 90<span class=\"_ _d\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>An<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>ben zu wes<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> E<span class=\"_ _d\"></span>rmessens<span class=\"_ _a\"></span>entscheid<span class=\"_ _a\"></span>ungen und S<span class=\"_ _a\"></span>ch\u00e4tzung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n An<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ang<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be 24.2.<span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtm<span class=\"_ _d\"></span>inder<span class=\"_ _a\"></span>ungsaufwa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d f\u00fcr finanziel<span class=\"_ _d\"></span>le <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b S<span class=\"_ _a\"></span>eite 145. <span class=\"_ _a\"></span> Die <span class=\"_ _a\"></span>VIG<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>erfasst <span class=\"_ _a\"></span>eine W<span class=\"_ _a\"></span>ertbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ichti<span class=\"_ _d\"></span>gung <span class=\"_ _a\"></span>f\u00fcr er<span class=\"_ _a\"></span>wartete <span class=\"_ _a\"></span>Kreditv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste f<span class=\"_ _a\"></span>\u00fcr alle <span class=\"_ _a\"></span>Sch<span class=\"_ _d\"></span>uldinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>bewertet <span class=\"_ _a\"></span>zu AC<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>oder <span class=\"_ _a\"></span>bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t zu FVt<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>CI, K<span class=\"_ _a\"></span>reditz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sag<span class=\"_ _d\"></span>en und <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ara<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tie<span class=\"_ _d\"></span>n so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>ord<span class=\"_ _a\"></span>erungen gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 9. Erwartete <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlust<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>basier<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>auf <span class=\"_ _3\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _3\"></span>zwische<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>vertraglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Zahl<span class=\"_ _d\"></span>ungsstr<span class=\"_ _a\"></span>\u00f6men, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>vertr<span class=\"_ _d\"></span>agsgem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu zahlen si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d, <span class=\"_ _d\"></span>und der <span class=\"_ _a\"></span>Summe d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ahlungsstr\u00f6m<span class=\"_ _a\"></span>e, der<span class=\"_ _a\"></span>en Erhalt <span class=\"_ _a\"></span>erwartet <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>, abg<span class=\"_ _a\"></span>ezinst mit <span class=\"_ _a\"></span>dem Ef<span class=\"_ _a\"></span>fektivzinss<span class=\"_ _d\"></span>atz.<span class=\"_ _a\"></span> Die <span class=\"_ _e\"></span>H\u00f6h<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>erfass<span class=\"_ _a\"></span>enden <span class=\"_ _f\"> </span>erwartet<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>verlu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>te <span class=\"_ _11\"> </span>ri<span class=\"_ _a\"></span>chtet <span class=\"_ _f\"> </span>sich <span class=\"_ _f\"></span>nach <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Zuor<span class=\"_ _a\"></span>dnung <span class=\"_ _f\"> </span>der <span class=\"_ _f\"></span>Fina<span class=\"_ _a\"></span>nzin<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>rumente <span class=\"_ _f\"></span>in <span class=\"_ _f\"> </span>die verschied<span class=\"_ _a\"></span>enen <span class=\"_ _3\"></span>St<span class=\"_ _d\"></span>ufen <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Wertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungsmod<span class=\"_ _d\"></span>ells. <span class=\"_ _1\"></span>F\u00fcr <span class=\"_ _3\"></span>Finanzins<span class=\"_ _a\"></span>trumente, <span class=\"_ _1\"></span>dere<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Ausf<span class=\"_ _d\"></span>allrisi<span class=\"_ _a\"></span>ko <span class=\"_ _3\"></span>sich <span class=\"_ _3\"></span>sei<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>em <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligen Ansatz <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>signifika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>erh\u00f6ht <span class=\"_ _1\"></span>hat, <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>Risikovorso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>H\u00f6he<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlust<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>erfass<span class=\"_ _a\"></span>t, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Ausfaller<span class=\"_ _a\"></span>eignis <span class=\"_ _f\"> </span>innerhalb <span class=\"_ _f\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>n\u00e4chste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>zw\u00f6lf<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Monate <span class=\"_ _11\"> </span>ber<span class=\"_ _a\"></span>uhen <span class=\"_ _11\"> </span>(12-Mon<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>s-<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>/St<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe <span class=\"_ _f\"> </span>1)<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>F\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente, <span class=\"_ _11\"> </span>der<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Ausfallrisi<span class=\"_ _a\"></span>ko <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>seit <span class=\"_ _2\"></span>dem <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>Ans<span class=\"_ _a\"></span>atz <span class=\"_ _a\"></span>signifikan<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>erh<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>hat<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>eine <span class=\"_ _a\"></span>Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>H\u00f6he <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>\u00fcber <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>estla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>zeit erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kr<span class=\"_ _a\"></span>editverlus<span class=\"_ _a\"></span>te zu erf<span class=\"_ _d\"></span>assen (<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mtla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-EC<span class=\"_ _a\"></span>L)<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Die <span class=\"_ _e\"></span>VIG <span class=\"_ _e\"></span>erachtet <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Ausfall<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>bei <span class=\"_ _e\"></span>einem <span class=\"_ _e\"></span>finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>einge<span class=\"_ _a\"></span>treten <span class=\"_ _e\"></span>(de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>wert <span class=\"_ _e\"></span>als wertgemi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt), <span class=\"_ _f\"></span>wenn <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>hen <span class=\"_ _11\"> </span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>90 T<span class=\"_ _5b\"></span>age <span class=\"_ _f\"> </span>\u00fcberf\u00e4ll<span class=\"_ _d\"></span>ig <span class=\"_ _f\"> </span>sind <span class=\"_ _11\"> </span>und/od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _f\"></span>ein Rating vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> C od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> D <span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s sei<span class=\"_ _d\"></span> den<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die <span class=\"_ _a\"></span>VIG verf\u00fcgt <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>r angem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>und b<span class=\"_ _d\"></span>elastbar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>In<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rmat<span class=\"_ _1\"></span>io<span class=\"_ _a\"></span>nen, dass <span class=\"_ _d\"></span>ein l\u00e4ng<span class=\"_ _a\"></span>eres R\u00fcckstan<span class=\"_ _a\"></span>dskr<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m b<span class=\"_ _a\"></span>esser geeig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et i<span class=\"_ _a\"></span>st.  Berechn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng d<span class=\"_ _d\"></span>er erwartet<span class=\"_ _a\"></span>en Kreditve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>luste<span class=\"_ _a\"></span>  Erwartete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Kr<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rluste wer<span class=\"_ _a\"></span>den auf Grundlage<span class=\"_ _a\"></span> von <span class=\"_ _1\"></span>Sz<span class=\"_ _3ca\"> </span>enarien<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zur Bem<span class=\"_ _d\"></span>essung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> erwarte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lungsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sf\u00e4l<span class=\"_ _d\"></span>le,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>abge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst<span class=\"_ _d\"></span> mit einem a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>messe<span class=\"_ _a\"></span>nen Ef<span class=\"_ _a\"></span>fektivzinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>, ber<span class=\"_ _a\"></span>echnet. Ein Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>ausfal<span class=\"_ _d\"></span>l is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> die Di<span class=\"_ _a\"></span>ffer<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nz zwisch<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsg<span class=\"_ _a\"></span>em\u00e4\u00dfen Zahlu<span class=\"_ _d\"></span>ngen <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen, <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _3\"></span>voraussic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch <span class=\"_ _e\"></span>ein<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>imm<span class=\"_ _d\"></span>t. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>Mechanisme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ber<span class=\"_ _a\"></span>echnung <span class=\"_ _3\"></span>der erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kr<span class=\"_ _a\"></span>editverlus<span class=\"_ _a\"></span>te und ihr<span class=\"_ _a\"></span>e wesen<span class=\"_ _a\"></span>tlichen Bes<span class=\"_ _d\"></span>tandtei<span class=\"_ _d\"></span>le<span class=\"_ _a\"></span> stellen sich <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie fol<span class=\"_ _a\"></span>gt dar:  \u2022<span class=\"_ _3ca\"> </span>Ausfallwa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rschei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit (proba<span class=\"_ _a\"></span>bility of defa<span class=\"_ _a\"></span>ult \u2013 PD): Die P<span class=\"_ _a\"></span>D ist eine S<span class=\"_ _a\"></span>ch\u00e4tzung de<span class=\"_ _a\"></span>r Au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>allwahrsc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>inlic<span class=\"_ _a\"></span>hkeit \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span>einen fes<span class=\"_ _a\"></span>tgelegten Zeit<span class=\"_ _a\"></span>raum. Bei i<span class=\"_ _a\"></span>hrer Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _a\"></span>ung werd<span class=\"_ _a\"></span>en wirtschaftli<span class=\"_ _a\"></span>che Szena<span class=\"_ _d\"></span>rien <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftsge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _3ca\"> </span>Informatio<span class=\"_ _d\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt.<span class=\"_ _3ca\"> </span>Die VIG v<span class=\"_ _a\"></span>erwendet f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> ihr Po<span class=\"_ _a\"></span>rtfolio <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie fo<span class=\"_ _a\"></span>lgen<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en Segmen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Unternehmens<span class=\"_ _a\"></span>anleihen<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Staatsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leihe<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Das <span class=\"_ _7\"> </span>Segm<span class=\"_ _a\"></span>ent <span class=\"_ _7\"> </span>St<span class=\"_ _d\"></span>aatsanl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ih<span class=\"_ _d\"></span>en <span class=\"_ _7\"> </span>umfass<span class=\"_ _a\"></span>t <span class=\"_ _7\"> </span>alle  v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>atlic<span class=\"_ _a\"></span>hen <span class=\"_ _7\"> </span>Stelle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _7\"> </span>sei<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>  es <span class=\"_ _7\"> </span>Ze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tralr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gie<span class=\"_ _a\"></span>runge<span class=\"_ _d\"></span>n, <span class=\"_ _7\"> </span>supr<span class=\"_ _d\"></span>anatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ale<span class=\"_ _3ca\"> </span>Regierungsi<span class=\"_ _a\"></span>nstitution<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _b\"> </span>r<span class=\"_ _a\"></span>egionale <span class=\"_ _b\"> </span>Regier<span class=\"_ _a\"></span>ungen <span class=\"_ _b\"> </span>oder <span class=\"_ _b\"> </span>lokale <span class=\"_ _b\"> </span>Beh\u00f6r<span class=\"_ _a\"></span>den, <span class=\"_ _b\"> </span>begebe<span class=\"_ _a\"></span>nen <span class=\"_ _b\"> </span>An<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>eihen, <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Einrichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en i<span class=\"_ _a\"></span>n volle<span class=\"_ _a\"></span>r H\u00f6he <span class=\"_ _2\"></span>uneingesc<span class=\"_ _d\"></span>hr\u00e4nkt <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>unwiderru<span class=\"_ _a\"></span>flich gar<span class=\"_ _a\"></span>antiert s<span class=\"_ _a\"></span>ind<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Alle <span class=\"_ _a\"></span>ander<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Engagem<span class=\"_ _a\"></span>ents w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>im<span class=\"_ _3ca\"> </span>Segme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsa<span class=\"_ _a\"></span>nleihen erf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _3ca\"> </span>Erwartete H\u00f6<span class=\"_ _a\"></span>he von Ford<span class=\"_ _a\"></span>erungen im<span class=\"_ _a\"></span> Zeitpunkt d<span class=\"_ _d\"></span>es Ausfa<span class=\"_ _3ca\"> </span>lls <span class=\"_ _a\"></span>(expos<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>re <span class=\"_ _a\"></span>at default \u2013 <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>AD): Die EAD ist ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Sc<span class=\"_ _a\"></span>h\u00e4tzung<span class=\"_ _3ca\"> </span>der erwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> H\u00f6<span class=\"_ _a\"></span>he der <span class=\"_ _d\"></span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n in ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m k<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>usfallzeitp<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nkt <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on er<span class=\"_ _a\"></span>warteten<span class=\"_ _3ca\"> </span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r H\u00f6<span class=\"_ _a\"></span>he nach d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Absc<span class=\"_ _a\"></span>hlussstic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ag, <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch vert<span class=\"_ _d\"></span>ragsg<span class=\"_ _d\"></span>em\u00e4\u00dfe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r an<span class=\"_ _a\"></span>derweitiger Tilg<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>- und Zins<span class=\"_ _d\"></span>zahl<span class=\"_ _a\"></span>ungen sowie a<span class=\"_ _a\"></span>ufgelaufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er Zins<span class=\"_ _a\"></span>en auf vers<span class=\"_ _a\"></span>\u00e4u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>te Zahlung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erlustquot<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bei A<span class=\"_ _a\"></span>usfall (loss<span class=\"_ _a\"></span> g<span class=\"_ _1\"></span>iven def<span class=\"_ _a\"></span>ault \u2013 LGD)<span class=\"_ _3ca\"> </span>: Die LGD ist eine S<span class=\"_ _a\"></span>ch\u00e4tzung des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlusts,<span class=\"_ _d\"></span> der im<span class=\"_ _a\"></span> Falle eines z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _3ca\"> </span>bestimmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ze<span class=\"_ _1\"></span>itp<span class=\"_ _a\"></span>unkt eintr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>enden A<span class=\"_ _a\"></span>usfalls e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsteh<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Si<span class=\"_ _d\"></span>e ba<span class=\"_ _a\"></span>siert auf d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Dif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>nz zwische<span class=\"_ _d\"></span>n den Za<span class=\"_ _a\"></span>hlungen, <span class=\"_ _d\"></span>die<span class=\"_ _3ca\"> </span>vertragsgem<span class=\"_ _a\"></span>\u00e4\u00df gesc<span class=\"_ _d\"></span>hulde<span class=\"_ _d\"></span>t werd<span class=\"_ _a\"></span>en, und <span class=\"_ _a\"></span>den Zahl<span class=\"_ _d\"></span>ungen, di<span class=\"_ _d\"></span>e vor<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ussic<span class=\"_ _a\"></span>htlich einge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omm<span class=\"_ _a\"></span>en wer<span class=\"_ _d\"></span>den. <span class=\"_ _a\"></span>F\u00fcr<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>hnlich wir<span class=\"_ _d\"></span>d<span class=\"_ _3ca\"> </span>sie als pr<span class=\"_ _a\"></span>ozent<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>aler A<span class=\"_ _a\"></span>nte<span class=\"_ _1\"></span>il de<span class=\"_ _a\"></span>r EAD a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _a\"></span>eben.<span class=\"_ _3ca\"> </span>F\u00fcr die L<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>Ds wi<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>d folgende S<span class=\"_ _d\"></span>egm<span class=\"_ _a\"></span>entierung <span class=\"_ _a\"></span>zugrunde gel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt<span class=\"_ _a\"></span>:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Nachra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gige S<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lde<span class=\"_ _d\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>orrangig <span class=\"_ _d\"></span>unbesi<span class=\"_ _a\"></span>cherte Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ulde<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Staatsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leihe<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Besichert<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>Sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lde<span class=\"_ _d\"></span>n: <span class=\"_ _12\"> </span>Das <span class=\"_ _11\"> </span>Segment <span class=\"_ _10\"> </span>\u201ebesi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>herte <span class=\"_ _10\"> </span>S<span class=\"_ _d\"></span>chulden\u201c <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>bei <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>VIG <span class=\"_ _10\"> </span>a<span class=\"_ _1\"></span>lle <span class=\"_ _10\"> </span>hypo<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>hek<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>besich<span class=\"_ _d\"></span>erten<span class=\"_ _3ca\"> </span>Posi<span class=\"_ _d\"></span>tionen sowie Pf<span class=\"_ _a\"></span>andb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iefe.<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Auf nicht besic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>det di<span class=\"_ _d\"></span>e VIG vord<span class=\"_ _a\"></span>efiniert<span class=\"_ _d\"></span>e LGDs an, die nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t an einen b<span class=\"_ _d\"></span>estimmte<span class=\"_ _a\"></span>n Z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>punkt<span class=\"_ _3ca\"> </span>gebunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> si<span class=\"_ _d\"></span>nd (flac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>LGD-K<span class=\"_ _a\"></span>urven).<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _f\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>erwarte<span class=\"_ _d\"></span>te <span class=\"_ _f\"> </span>Kredi<span class=\"_ _d\"></span>tve<span class=\"_ _d\"></span>rlust <span class=\"_ _e\"></span>berechnet <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss, <span class=\"_ _e\"></span>werd<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>einer <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>nachfol<span class=\"_ _d\"></span>gende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Stuf<span class=\"_ _a\"></span>en zugeord<span class=\"_ _a\"></span>net:  \u2022<span class=\"_ _3ca\"> </span>12-Mona<span class=\"_ _d\"></span>ts-ECL (<span class=\"_ _3ca\"> </span>Stufe 1): I<span class=\"_ _a\"></span>n Stuf<span class=\"_ _d\"></span>e 1 ist ein g<span class=\"_ _a\"></span>eringes A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>siko bzw<span class=\"_ _2\"></span>. eine nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t sig<span class=\"_ _d\"></span>nifika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te E<span class=\"_ _a\"></span>rh<span class=\"_ _1\"></span>\u00f6<span class=\"_ _d\"></span>hung des A<span class=\"_ _a\"></span>usfallrisi<span class=\"_ _a\"></span>kos<span class=\"_ _3ca\"> </span>gestattet. <span class=\"_ _a\"></span>Er wird <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnet al<span class=\"_ _d\"></span>s de<span class=\"_ _d\"></span>r T<span class=\"_ _4\"></span>eil des <span class=\"_ _a\"></span>Gesamtla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _d\"></span>ECL, de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> den <span class=\"_ _a\"></span>ECLs entsp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>elche <span class=\"_ _a\"></span>aus Ausfal<span class=\"_ _a\"></span>lereig-<span class=\"_ _3ca\"> </span>nisse<span class=\"_ _d\"></span>n bei ei<span class=\"_ _d\"></span>nem Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzinstrum<span class=\"_ _a\"></span>ent resulti<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>en, die i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nerh<span class=\"_ _a\"></span>alb von z<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>\u00f6lf<span class=\"_ _a\"></span> Monaten <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ach dem <span class=\"_ _a\"></span>Absc<span class=\"_ _d\"></span>hlussstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag ei<span class=\"_ _a\"></span>ntrete<span class=\"_ _d\"></span>n k\u00f6nnen. D<span class=\"_ _d\"></span>ie W<span class=\"_ _a\"></span>ertberic<span class=\"_ _d\"></span>htigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g in St<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe 1 <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>Grundl<span class=\"_ _a\"></span>age bere<span class=\"_ _a\"></span>chnet, dass <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>Ein<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ritt eines A<span class=\"_ _a\"></span>usfaller<span class=\"_ _a\"></span>eignisses innerhalb <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> 12 M<span class=\"_ _a\"></span>onaten n<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ch d<span class=\"_ _a\"></span>em Abschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sssti<span class=\"_ _a\"></span>chta<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>erwartet <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d.  \u2022<span class=\"_ _3ca\"> </span>Stufe 2<span class=\"_ _3ca\"> </span>: I<span class=\"_ _d\"></span>n Stufe 2 kl<span class=\"_ _a\"></span>assifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ierte V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>ne signifikan<span class=\"_ _d\"></span>te Er<span class=\"_ _d\"></span>h\u00f6hung d<span class=\"_ _a\"></span>es Ausfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kos (und kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>inges<span class=\"_ _3ca\"> </span>Ausfallrisi<span class=\"_ _a\"></span>ko) auf, wes<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>lb di<span class=\"_ _a\"></span>e Bere<span class=\"_ _a\"></span>chnung des <span class=\"_ _a\"></span>Gesamtla<span class=\"_ _d\"></span>ufz<span class=\"_ _a\"></span>eit-E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>erford<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h ist.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _3ca\"> </span>Stufe 3<span class=\"_ _3ca\"> </span>: I<span class=\"_ _d\"></span>n dieser S<span class=\"_ _a\"></span>tu<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>e sind Kr<span class=\"_ _d\"></span>edi<span class=\"_ _d\"></span>tverl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste ber<span class=\"_ _a\"></span>eits e<span class=\"_ _d\"></span>ntsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n oder sind V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte t<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ts\u00e4<span class=\"_ _a\"></span>chlich wertg<span class=\"_ _a\"></span>emindert.<span class=\"_ _3ca\"> </span>Deshalb <span class=\"_ _d\"></span>ist die D<span class=\"_ _a\"></span>iff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>z z<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>isch<span class=\"_ _a\"></span>en dem B<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uttob<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert d<span class=\"_ _a\"></span>es V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerts <span class=\"_ _a\"></span>und dem Ba<span class=\"_ _a\"></span>rwert der g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tzte<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>k\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Za<span class=\"_ _d\"></span>hlungsst<span class=\"_ _a\"></span>r\u00f6me, <span class=\"_ _a\"></span>abgezinst mi<span class=\"_ _a\"></span>t dem ursp<span class=\"_ _a\"></span>r\u00fcn<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>chen Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>zi<span class=\"_ _d\"></span>nssatz <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>enswerts,<span class=\"_ _3ca\"> </span>heran<span class=\"_ _d\"></span>zuziehen.<span class=\"_ _3ca\"> </span>Gem\u00e4\u00df <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>m\u00fcssen <span class=\"_ _3\"></span>Schuldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>bewerte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>AC <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>VtOC<span class=\"_ _a\"></span>I <span class=\"_ _e\"></span>diesem <span class=\"_ _3\"></span>Stufungsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atz <span class=\"_ _e\"></span>folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>Der Ansatz d<span class=\"_ _d\"></span>er VI<span class=\"_ _d\"></span>G stel<span class=\"_ _d\"></span>lt sich <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie fo<span class=\"_ _d\"></span>lgt da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 1 <span class=\"_ _a\"></span>\u2013 12-Mo<span class=\"_ _a\"></span>na<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>EC<span class=\"_ _d\"></span>L<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte o<span class=\"_ _a\"></span>hne ber<span class=\"_ _a\"></span>eits bei Er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erb od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sr<span class=\"_ _a\"></span>eichung <span class=\"_ _a\"></span>beeintr\u00e4chtigt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it\u00e4t <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ei e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligem Ans<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> (POCI<span class=\"_ _a\"></span>),<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _a\"></span>die in de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Anw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ndu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eich der V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>einfachungsr<span class=\"_ _a\"></span>egelung b<span class=\"_ _a\"></span>ei geringe<span class=\"_ _d\"></span>m Ausf<span class=\"_ _a\"></span>allrisiko<span class=\"_ _d\"></span> fall<span class=\"_ _d\"></span>en sowie<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _e\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>Bezug <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>kein <span class=\"_ _e\"></span>A<span class=\"_ _d\"></span>usfallerei<span class=\"_ _a\"></span>gnis <span class=\"_ _e\"></span>eingetre<span class=\"_ _a\"></span>ten <span class=\"_ _e\"></span>ist, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>jedoch<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>die <span class=\"_ _3\"></span>Kr<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rie<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>Einstufung <span class=\"_ _e\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>Stufe 2 <span class=\"_ _d\"></span>nicht <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _d\"></span>\u00fcllen u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d der<span class=\"_ _a\"></span>en Rati<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>icht w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h ge\u00e4ndert <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 2 <span class=\"_ _a\"></span>\u2013 Gesamtl<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it-<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> (An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung des Ef<span class=\"_ _a\"></span>fektivzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>atzes auf d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Br<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ttob<span class=\"_ _a\"></span>uchwert)<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>\u00dcberf\u00e4llig<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it seit m<span class=\"_ _a\"></span>indeste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s 30 <span class=\"_ _a\"></span>T<span class=\"_ _4\"></span>agen oder<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Mit Reaktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>auf ein<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>r v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rdefi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zuk<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ftsge<span class=\"_ _a\"></span>richtete<span class=\"_ _d\"></span>n Indika<span class=\"_ _d\"></span>tore<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 3 <span class=\"_ _a\"></span>\u2013 Gesamtl<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it-<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> (An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung des Ef<span class=\"_ _a\"></span>fektivzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>atzes auf die fo<span class=\"_ _a\"></span>rtgef\u00fchrt<span class=\"_ _a\"></span>en Anschaf<span class=\"_ _a\"></span>fungskost<span class=\"_ _a\"></span>en)<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _a\"></span>die das Ausfall<span class=\"_ _a\"></span>kriterium d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> erf\u00fcll<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 0 <span class=\"_ _a\"></span>\u2013 ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>its b<span class=\"_ _a\"></span>ei Erwerb o<span class=\"_ _a\"></span>der Ausr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>hun<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>beeintr\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>te B<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>\u00e4t<span class=\"_ _3ca\"> </span>Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtOCI<span class=\"_ _a\"></span> Da  de<span class=\"_ _d\"></span>r  Buch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert  d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Schuldi<span class=\"_ _a\"></span>nstrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te  be<span class=\"_ _a\"></span>wertet  zu <span class=\"_ _12\"> </span>FVtOCI  d<span class=\"_ _a\"></span>em  beizul<span class=\"_ _a\"></span>egenden  Zeit<span class=\"_ _a\"></span>wert  ents<span class=\"_ _d\"></span>pricht,  f<span class=\"_ _a\"></span>\u00fchrt  die <span class=\"_ _12\"> </span>zu erfassen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Risikovorso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>einer <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>seitige<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Mind<span class=\"_ _a\"></span>erun<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Bilanz. <span class=\"_ _3\"></span>Stattd<span class=\"_ _a\"></span>essen <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>H\u00f6<span class=\"_ _a\"></span>he <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Risikovorso<span class=\"_ _a\"></span>rge, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>bei <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>Bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>fo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tgef<span class=\"_ _a\"></span>\u00fchrten <span class=\"_ _a\"></span>Ansc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>fungskos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>entst\u00fcnde, <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>so<span class=\"_ _d\"></span>nstig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>er <span class=\"_ _a\"></span>entspr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>enden <span class=\"_ _a\"></span>Gegenbuch<span class=\"_ _a\"></span>ung in<span class=\"_ _a\"></span> der <span class=\"_ _2\"></span>Gewinn- <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnung <span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst. <span class=\"_ _a\"></span>Der <span class=\"_ _a\"></span>im <span class=\"_ _a\"></span>sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ergebnis erfasste k<span class=\"_ _a\"></span>umulierte G<span class=\"_ _a\"></span>ewinn wir<span class=\"_ _a\"></span>d bei Ausb<span class=\"_ _a\"></span>uchung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _d\"></span>umg<span class=\"_ _d\"></span>egliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _a\"></span> Zukunftsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Informatio<span class=\"_ _a\"></span>nen In <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>konzernweiten<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>ECL<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>Modell<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>dient <span class=\"_ _3\"></span>ein <span class=\"_ _e\"></span>br<span class=\"_ _d\"></span>eites <span class=\"_ _e\"></span>Spektr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _3\"></span>an <span class=\"_ _e\"></span>zukunftsge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Informatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en,<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>wie <span class=\"_ _e\"></span>ex<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>erne <span class=\"_ _3\"></span>und interne Ratings, Prog<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ose<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zu makro\u00f6<span class=\"_ _a\"></span>konomis<span class=\"_ _a\"></span>chen<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ar<span class=\"_ _1\"></span>ia<span class=\"_ _a\"></span>blen<span class=\"_ _1\"></span> oder quali<span class=\"_ _d\"></span>tative Faktor<span class=\"_ _a\"></span>en zur B<span class=\"_ _1\"></span>eu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>teilu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Ausfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kos, als belast<span class=\"_ _a\"></span>bare I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>forma<span class=\"_ _a\"></span>tionen.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "WER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>MIND<span class=\"_ _a\"></span>ER<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> FINANZI<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>L<span class=\"_ _d\"></span>LER<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>ERM\u00d6<span class=\"_ _a\"></span>GE<span class=\"_ _1\"></span>NS<span class=\"_ _a\"></span>WERTE<span class=\"_ _a\"></span>  W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itere <span class=\"_ _a\"></span>Einzelheit<span class=\"_ _a\"></span>en zur W<span class=\"_ _a\"></span>ertminder<span class=\"_ _d\"></span>ung fi<span class=\"_ _d\"></span>nanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte si<span class=\"_ _a\"></span>nd in de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fol<span class=\"_ _d\"></span>gende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ganga<span class=\"_ _a\"></span>ben enthalt<span class=\"_ _d\"></span>en: <span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>Erh\u00f6hungen <span class=\"_ _a\"></span>und V<span class=\"_ _a\"></span>ermind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>orsorge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>erwart<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te Kr<span class=\"_ _a\"></span>editverlus<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r Fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nstrumente A<span class=\"_ _a\"></span>nhangang<span class=\"_ _a\"></span>ab<span class=\"_ _1\"></span>e 2.4. Erwartete <span class=\"_ _a\"></span>Kredi<span class=\"_ _d\"></span>tverl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste ab S<span class=\"_ _a\"></span>eite 90<span class=\"_ _d\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>An<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>ben zu wes<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> E<span class=\"_ _d\"></span>rmessens<span class=\"_ _a\"></span>entscheid<span class=\"_ _a\"></span>ungen und S<span class=\"_ _a\"></span>ch\u00e4tzung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n An<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ang<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be 24.2.<span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtm<span class=\"_ _d\"></span>inder<span class=\"_ _a\"></span>ungsaufwa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d f\u00fcr finanziel<span class=\"_ _d\"></span>le <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b S<span class=\"_ _a\"></span>eite 145. <span class=\"_ _a\"></span> Die <span class=\"_ _a\"></span>VIG<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>erfasst <span class=\"_ _a\"></span>eine W<span class=\"_ _a\"></span>ertbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ichti<span class=\"_ _d\"></span>gung <span class=\"_ _a\"></span>f\u00fcr er<span class=\"_ _a\"></span>wartete <span class=\"_ _a\"></span>Kreditv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste f<span class=\"_ _a\"></span>\u00fcr alle <span class=\"_ _a\"></span>Sch<span class=\"_ _d\"></span>uldinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>bewertet <span class=\"_ _a\"></span>zu AC<span class=\"_ _d\"></span> <span class=\"_ _d\"></span>oder <span class=\"_ _a\"></span>bewert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t zu FVt<span class=\"_ _a\"></span>O<span class=\"_ _1\"></span>CI, K<span class=\"_ _a\"></span>reditz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sag<span class=\"_ _d\"></span>en und <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ara<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tie<span class=\"_ _d\"></span>n so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>ord<span class=\"_ _a\"></span>erungen gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 9. Erwartete <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlust<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>basier<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>auf <span class=\"_ _3\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _3\"></span>zwische<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>vertraglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Zahl<span class=\"_ _d\"></span>ungsstr<span class=\"_ _a\"></span>\u00f6men, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>vertr<span class=\"_ _d\"></span>agsgem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu zahlen si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d, <span class=\"_ _d\"></span>und der <span class=\"_ _a\"></span>Summe d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Z<span class=\"_ _a\"></span>ahlungsstr\u00f6m<span class=\"_ _a\"></span>e, der<span class=\"_ _a\"></span>en Erhalt <span class=\"_ _a\"></span>erwartet <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>, abg<span class=\"_ _a\"></span>ezinst mit <span class=\"_ _a\"></span>dem Ef<span class=\"_ _a\"></span>fektivzinss<span class=\"_ _d\"></span>atz.<span class=\"_ _a\"></span> Die <span class=\"_ _e\"></span>H\u00f6h<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>zu <span class=\"_ _f\"> </span>erfass<span class=\"_ _a\"></span>enden <span class=\"_ _f\"> </span>erwartet<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>verlu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>te <span class=\"_ _11\"> </span>ri<span class=\"_ _a\"></span>chtet <span class=\"_ _f\"> </span>sich <span class=\"_ _f\"></span>nach <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>Zuor<span class=\"_ _a\"></span>dnung <span class=\"_ _f\"> </span>der <span class=\"_ _f\"></span>Fina<span class=\"_ _a\"></span>nzin<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>rumente <span class=\"_ _f\"></span>in <span class=\"_ _f\"> </span>die verschied<span class=\"_ _a\"></span>enen <span class=\"_ _3\"></span>St<span class=\"_ _d\"></span>ufen <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Wertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungsmod<span class=\"_ _d\"></span>ells. <span class=\"_ _1\"></span>F\u00fcr <span class=\"_ _3\"></span>Finanzins<span class=\"_ _a\"></span>trumente, <span class=\"_ _1\"></span>dere<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>Ausf<span class=\"_ _d\"></span>allrisi<span class=\"_ _a\"></span>ko <span class=\"_ _3\"></span>sich <span class=\"_ _3\"></span>sei<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>em <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligen Ansatz <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>signifika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>erh\u00f6ht <span class=\"_ _1\"></span>hat, <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>Risikovorso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>H\u00f6he<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Kr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>dit<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erlust<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>erfass<span class=\"_ _a\"></span>t, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Ausfaller<span class=\"_ _a\"></span>eignis <span class=\"_ _f\"> </span>innerhalb <span class=\"_ _f\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>n\u00e4chste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>zw\u00f6lf<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Monate <span class=\"_ _11\"> </span>ber<span class=\"_ _a\"></span>uhen <span class=\"_ _11\"> </span>(12-Mon<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>s-<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>/St<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe <span class=\"_ _f\"> </span>1)<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span>F\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Finanzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>ente, <span class=\"_ _11\"> </span>der<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Ausfallrisi<span class=\"_ _a\"></span>ko <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>seit <span class=\"_ _2\"></span>dem <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>Ans<span class=\"_ _a\"></span>atz <span class=\"_ _a\"></span>signifikan<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>erh<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>hat<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>eine <span class=\"_ _a\"></span>Risikovo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sorg<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>H\u00f6he <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>\u00fcber <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>estla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>zeit erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kr<span class=\"_ _a\"></span>editverlus<span class=\"_ _a\"></span>te zu erf<span class=\"_ _d\"></span>assen (<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mtla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-EC<span class=\"_ _a\"></span>L)<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Die <span class=\"_ _e\"></span>VIG <span class=\"_ _e\"></span>erachtet <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>Ausfall<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>bei <span class=\"_ _e\"></span>einem <span class=\"_ _e\"></span>finan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>einge<span class=\"_ _a\"></span>treten <span class=\"_ _e\"></span>(de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>wert <span class=\"_ _e\"></span>als wertgemi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt), <span class=\"_ _f\"></span>wenn <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aglic<span class=\"_ _a\"></span>hen <span class=\"_ _11\"> </span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>90 T<span class=\"_ _5b\"></span>age <span class=\"_ _f\"> </span>\u00fcberf\u00e4ll<span class=\"_ _d\"></span>ig <span class=\"_ _f\"> </span>sind <span class=\"_ _11\"> </span>und/od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>fin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _f\"></span>ein Rating vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> C od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> D <span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s sei<span class=\"_ _d\"></span> den<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die <span class=\"_ _a\"></span>VIG verf\u00fcgt <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>r angem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>und b<span class=\"_ _d\"></span>elastbar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>In<span class=\"_ _1\"></span>fo<span class=\"_ _a\"></span>rmat<span class=\"_ _1\"></span>io<span class=\"_ _a\"></span>nen, dass <span class=\"_ _d\"></span>ein l\u00e4ng<span class=\"_ _a\"></span>eres R\u00fcckstan<span class=\"_ _a\"></span>dskr<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m b<span class=\"_ _a\"></span>esser geeig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et i<span class=\"_ _a\"></span>st.  Berechn<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng d<span class=\"_ _d\"></span>er erwartet<span class=\"_ _a\"></span>en Kreditve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>luste<span class=\"_ _a\"></span>  Erwartete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Kr<span class=\"_ _a\"></span>ed<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rluste wer<span class=\"_ _a\"></span>den auf Grundlage<span class=\"_ _a\"></span> von <span class=\"_ _1\"></span>Sz<span class=\"_ _3ca\"> </span>enarien<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zur Bem<span class=\"_ _d\"></span>essung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> erwarte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en Za<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lungsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sf\u00e4l<span class=\"_ _d\"></span>le,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>abge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst<span class=\"_ _d\"></span> mit einem a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>messe<span class=\"_ _a\"></span>nen Ef<span class=\"_ _a\"></span>fektivzinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>, ber<span class=\"_ _a\"></span>echnet. Ein Z<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>ausfal<span class=\"_ _d\"></span>l is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> die Di<span class=\"_ _a\"></span>ffer<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nz zwisch<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agsg<span class=\"_ _a\"></span>em\u00e4\u00dfen Zahlu<span class=\"_ _d\"></span>ngen <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen, <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _3\"></span>voraussic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch <span class=\"_ _e\"></span>ein<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>imm<span class=\"_ _d\"></span>t. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>Mechanisme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ber<span class=\"_ _a\"></span>echnung <span class=\"_ _3\"></span>der erwartete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kr<span class=\"_ _a\"></span>editverlus<span class=\"_ _a\"></span>te und ihr<span class=\"_ _a\"></span>e wesen<span class=\"_ _a\"></span>tlichen Bes<span class=\"_ _d\"></span>tandtei<span class=\"_ _d\"></span>le<span class=\"_ _a\"></span> stellen sich <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie fol<span class=\"_ _a\"></span>gt dar:  \u2022<span class=\"_ _3ca\"> </span>Ausfallwa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rschei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit (proba<span class=\"_ _a\"></span>bility of defa<span class=\"_ _a\"></span>ult \u2013 PD): Die P<span class=\"_ _a\"></span>D ist eine S<span class=\"_ _a\"></span>ch\u00e4tzung de<span class=\"_ _a\"></span>r Au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>allwahrsc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>inlic<span class=\"_ _a\"></span>hkeit \u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _3ca\"> </span>einen fes<span class=\"_ _a\"></span>tgelegten Zeit<span class=\"_ _a\"></span>raum. Bei i<span class=\"_ _a\"></span>hrer Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _a\"></span>ung werd<span class=\"_ _a\"></span>en wirtschaftli<span class=\"_ _a\"></span>che Szena<span class=\"_ _d\"></span>rien <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ftsge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _3ca\"> </span>Informatio<span class=\"_ _d\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt.<span class=\"_ _3ca\"> </span>Die VIG v<span class=\"_ _a\"></span>erwendet f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> ihr Po<span class=\"_ _a\"></span>rtfolio <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie fo<span class=\"_ _a\"></span>lgen<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en Segmen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Unternehmens<span class=\"_ _a\"></span>anleihen<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Staatsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leihe<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Das <span class=\"_ _7\"> </span>Segm<span class=\"_ _a\"></span>ent <span class=\"_ _7\"> </span>St<span class=\"_ _d\"></span>aatsanl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ih<span class=\"_ _d\"></span>en <span class=\"_ _7\"> </span>umfass<span class=\"_ _a\"></span>t <span class=\"_ _7\"> </span>alle  v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>atlic<span class=\"_ _a\"></span>hen <span class=\"_ _7\"> </span>Stelle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _7\"> </span>sei<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>  es <span class=\"_ _7\"> </span>Ze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tralr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gie<span class=\"_ _a\"></span>runge<span class=\"_ _d\"></span>n, <span class=\"_ _7\"> </span>supr<span class=\"_ _d\"></span>anatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ale<span class=\"_ _3ca\"> </span>Regierungsi<span class=\"_ _a\"></span>nstitution<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _b\"> </span>r<span class=\"_ _a\"></span>egionale <span class=\"_ _b\"> </span>Regier<span class=\"_ _a\"></span>ungen <span class=\"_ _b\"> </span>oder <span class=\"_ _b\"> </span>lokale <span class=\"_ _b\"> </span>Beh\u00f6r<span class=\"_ _a\"></span>den, <span class=\"_ _b\"> </span>begebe<span class=\"_ _a\"></span>nen <span class=\"_ _b\"> </span>An<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>eihen, <span class=\"_ _b\"> </span>die <span class=\"_ _b\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>Einrichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en i<span class=\"_ _a\"></span>n volle<span class=\"_ _a\"></span>r H\u00f6he <span class=\"_ _2\"></span>uneingesc<span class=\"_ _d\"></span>hr\u00e4nkt <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>unwiderru<span class=\"_ _a\"></span>flich gar<span class=\"_ _a\"></span>antiert s<span class=\"_ _a\"></span>ind<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Alle <span class=\"_ _a\"></span>ander<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Engagem<span class=\"_ _a\"></span>ents w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>im<span class=\"_ _3ca\"> </span>Segme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsa<span class=\"_ _a\"></span>nleihen erf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _3ca\"> </span>Erwartete H\u00f6<span class=\"_ _a\"></span>he von Ford<span class=\"_ _a\"></span>erungen im<span class=\"_ _a\"></span> Zeitpunkt d<span class=\"_ _d\"></span>es Ausfa<span class=\"_ _3ca\"> </span>lls <span class=\"_ _a\"></span>(expos<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>re <span class=\"_ _a\"></span>at default \u2013 <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>AD): Die EAD ist ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Sc<span class=\"_ _a\"></span>h\u00e4tzung<span class=\"_ _3ca\"> </span>der erwa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> H\u00f6<span class=\"_ _a\"></span>he der <span class=\"_ _d\"></span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n in ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m k<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>ftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>usfallzeitp<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nkt <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigung <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on er<span class=\"_ _a\"></span>warteten<span class=\"_ _3ca\"> </span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r H\u00f6<span class=\"_ _a\"></span>he nach d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Absc<span class=\"_ _a\"></span>hlussstic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ag, <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch vert<span class=\"_ _d\"></span>ragsg<span class=\"_ _d\"></span>em\u00e4\u00dfe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r an<span class=\"_ _a\"></span>derweitiger Tilg<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>- und Zins<span class=\"_ _d\"></span>zahl<span class=\"_ _a\"></span>ungen sowie a<span class=\"_ _a\"></span>ufgelaufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er Zins<span class=\"_ _a\"></span>en auf vers<span class=\"_ _a\"></span>\u00e4u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>te Zahlung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erlustquot<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bei A<span class=\"_ _a\"></span>usfall (loss<span class=\"_ _a\"></span> g<span class=\"_ _1\"></span>iven def<span class=\"_ _a\"></span>ault \u2013 LGD)<span class=\"_ _3ca\"> </span>: Die LGD ist eine S<span class=\"_ _a\"></span>ch\u00e4tzung des <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlusts,<span class=\"_ _d\"></span> der im<span class=\"_ _a\"></span> Falle eines z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _3ca\"> </span>bestimmte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ze<span class=\"_ _1\"></span>itp<span class=\"_ _a\"></span>unkt eintr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>enden A<span class=\"_ _a\"></span>usfalls e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsteh<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Si<span class=\"_ _d\"></span>e ba<span class=\"_ _a\"></span>siert auf d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Dif<span class=\"_ _a\"></span>fere<span class=\"_ _a\"></span>nz zwische<span class=\"_ _d\"></span>n den Za<span class=\"_ _a\"></span>hlungen, <span class=\"_ _d\"></span>die<span class=\"_ _3ca\"> </span>vertragsgem<span class=\"_ _a\"></span>\u00e4\u00df gesc<span class=\"_ _d\"></span>hulde<span class=\"_ _d\"></span>t werd<span class=\"_ _a\"></span>en, und <span class=\"_ _a\"></span>den Zahl<span class=\"_ _d\"></span>ungen, di<span class=\"_ _d\"></span>e vor<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ussic<span class=\"_ _a\"></span>htlich einge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omm<span class=\"_ _a\"></span>en wer<span class=\"_ _d\"></span>den. <span class=\"_ _a\"></span>F\u00fcr<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>hnlich wir<span class=\"_ _d\"></span>d<span class=\"_ _3ca\"> </span>sie als pr<span class=\"_ _a\"></span>ozent<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>aler A<span class=\"_ _a\"></span>nte<span class=\"_ _1\"></span>il de<span class=\"_ _a\"></span>r EAD a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _a\"></span>eben.<span class=\"_ _3ca\"> </span>F\u00fcr die L<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>Ds wi<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>d folgende S<span class=\"_ _d\"></span>egm<span class=\"_ _a\"></span>entierung <span class=\"_ _a\"></span>zugrunde gel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt<span class=\"_ _a\"></span>:<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Nachra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gige S<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lde<span class=\"_ _d\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>orrangig <span class=\"_ _d\"></span>unbesi<span class=\"_ _a\"></span>cherte Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ulde<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Staatsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>leihe<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Besichert<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>Sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lde<span class=\"_ _d\"></span>n: <span class=\"_ _12\"> </span>Das <span class=\"_ _11\"> </span>Segment <span class=\"_ _10\"> </span>\u201ebesi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>herte <span class=\"_ _10\"> </span>S<span class=\"_ _d\"></span>chulden\u201c <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>bei <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>VIG <span class=\"_ _10\"> </span>a<span class=\"_ _1\"></span>lle <span class=\"_ _10\"> </span>hypo<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>hek<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>besich<span class=\"_ _d\"></span>erten<span class=\"_ _3ca\"> </span>Posi<span class=\"_ _d\"></span>tionen sowie Pf<span class=\"_ _a\"></span>andb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iefe.<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Auf nicht besic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>det di<span class=\"_ _d\"></span>e VIG vord<span class=\"_ _a\"></span>efiniert<span class=\"_ _d\"></span>e LGDs an, die nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t an einen b<span class=\"_ _d\"></span>estimmte<span class=\"_ _a\"></span>n Z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>punkt<span class=\"_ _3ca\"> </span>gebunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> si<span class=\"_ _d\"></span>nd (flac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>LGD-K<span class=\"_ _a\"></span>urven).<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _f\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>erwarte<span class=\"_ _d\"></span>te <span class=\"_ _f\"> </span>Kredi<span class=\"_ _d\"></span>tve<span class=\"_ _d\"></span>rlust <span class=\"_ _e\"></span>berechnet <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss, <span class=\"_ _e\"></span>werd<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>einer <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>nachfol<span class=\"_ _d\"></span>gende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Stuf<span class=\"_ _a\"></span>en zugeord<span class=\"_ _a\"></span>net:  \u2022<span class=\"_ _3ca\"> </span>12-Mona<span class=\"_ _d\"></span>ts-ECL (<span class=\"_ _3ca\"> </span>Stufe 1): I<span class=\"_ _a\"></span>n Stuf<span class=\"_ _d\"></span>e 1 ist ein g<span class=\"_ _a\"></span>eringes A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>siko bzw<span class=\"_ _2\"></span>. eine nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t sig<span class=\"_ _d\"></span>nifika<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te E<span class=\"_ _a\"></span>rh<span class=\"_ _1\"></span>\u00f6<span class=\"_ _d\"></span>hung des A<span class=\"_ _a\"></span>usfallrisi<span class=\"_ _a\"></span>kos<span class=\"_ _3ca\"> </span>gestattet. <span class=\"_ _a\"></span>Er wird <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnet al<span class=\"_ _d\"></span>s de<span class=\"_ _d\"></span>r T<span class=\"_ _4\"></span>eil des <span class=\"_ _a\"></span>Gesamtla<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _d\"></span>ECL, de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> den <span class=\"_ _a\"></span>ECLs entsp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>elche <span class=\"_ _a\"></span>aus Ausfal<span class=\"_ _a\"></span>lereig-<span class=\"_ _3ca\"> </span>nisse<span class=\"_ _d\"></span>n bei ei<span class=\"_ _d\"></span>nem Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzinstrum<span class=\"_ _a\"></span>ent resulti<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>en, die i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nerh<span class=\"_ _a\"></span>alb von z<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>\u00f6lf<span class=\"_ _a\"></span> Monaten <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ach dem <span class=\"_ _a\"></span>Absc<span class=\"_ _d\"></span>hlussstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag ei<span class=\"_ _a\"></span>ntrete<span class=\"_ _d\"></span>n k\u00f6nnen. D<span class=\"_ _d\"></span>ie W<span class=\"_ _a\"></span>ertberic<span class=\"_ _d\"></span>htigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g in St<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe 1 <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>Grundl<span class=\"_ _a\"></span>age bere<span class=\"_ _a\"></span>chnet, dass <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>Ein<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ritt eines A<span class=\"_ _a\"></span>usfaller<span class=\"_ _a\"></span>eignisses innerhalb <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> 12 M<span class=\"_ _a\"></span>onaten n<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ch d<span class=\"_ _a\"></span>em Abschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sssti<span class=\"_ _a\"></span>chta<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>erwartet <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d.  \u2022<span class=\"_ _3ca\"> </span>Stufe 2<span class=\"_ _3ca\"> </span>: I<span class=\"_ _d\"></span>n Stufe 2 kl<span class=\"_ _a\"></span>assifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ierte V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eise<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>ne signifikan<span class=\"_ _d\"></span>te Er<span class=\"_ _d\"></span>h\u00f6hung d<span class=\"_ _a\"></span>es Ausfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kos (und kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>inges<span class=\"_ _3ca\"> </span>Ausfallrisi<span class=\"_ _a\"></span>ko) auf, wes<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>lb di<span class=\"_ _a\"></span>e Bere<span class=\"_ _a\"></span>chnung des <span class=\"_ _a\"></span>Gesamtla<span class=\"_ _d\"></span>ufz<span class=\"_ _a\"></span>eit-E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>erford<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h ist.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _3ca\"> </span>Stufe 3<span class=\"_ _3ca\"> </span>: I<span class=\"_ _d\"></span>n dieser S<span class=\"_ _a\"></span>tu<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>e sind Kr<span class=\"_ _d\"></span>edi<span class=\"_ _d\"></span>tverl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ste ber<span class=\"_ _a\"></span>eits e<span class=\"_ _d\"></span>ntsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n oder sind V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte t<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ts\u00e4<span class=\"_ _a\"></span>chlich wertg<span class=\"_ _a\"></span>emindert.<span class=\"_ _3ca\"> </span>Deshalb <span class=\"_ _d\"></span>ist die D<span class=\"_ _a\"></span>iff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>z z<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>isch<span class=\"_ _a\"></span>en dem B<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uttob<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert d<span class=\"_ _a\"></span>es V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerts <span class=\"_ _a\"></span>und dem Ba<span class=\"_ _a\"></span>rwert der g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tzte<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>k\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Za<span class=\"_ _d\"></span>hlungsst<span class=\"_ _a\"></span>r\u00f6me, <span class=\"_ _a\"></span>abgezinst mi<span class=\"_ _a\"></span>t dem ursp<span class=\"_ _a\"></span>r\u00fcn<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>chen Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>zi<span class=\"_ _d\"></span>nssatz <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>enswerts,<span class=\"_ _3ca\"> </span>heran<span class=\"_ _d\"></span>zuziehen.<span class=\"_ _3ca\"> </span>Gem\u00e4\u00df <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>m\u00fcssen <span class=\"_ _3\"></span>Schuldi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>bewerte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>AC <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>VtOC<span class=\"_ _a\"></span>I <span class=\"_ _e\"></span>diesem <span class=\"_ _3\"></span>Stufungsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>atz <span class=\"_ _e\"></span>folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>Der Ansatz d<span class=\"_ _d\"></span>er VI<span class=\"_ _d\"></span>G stel<span class=\"_ _d\"></span>lt sich <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie fo<span class=\"_ _d\"></span>lgt da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 1 <span class=\"_ _a\"></span>\u2013 12-Mo<span class=\"_ _a\"></span>na<span class=\"_ _1\"></span>ts<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>EC<span class=\"_ _d\"></span>L<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte o<span class=\"_ _a\"></span>hne ber<span class=\"_ _a\"></span>eits bei Er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erb od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sr<span class=\"_ _a\"></span>eichung <span class=\"_ _a\"></span>beeintr\u00e4chtigt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it\u00e4t <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>ei e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stm<span class=\"_ _a\"></span>aligem Ans<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> (POCI<span class=\"_ _a\"></span>),<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _a\"></span>die in de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Anw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ndu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eich der V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>einfachungsr<span class=\"_ _a\"></span>egelung b<span class=\"_ _a\"></span>ei geringe<span class=\"_ _d\"></span>m Ausf<span class=\"_ _a\"></span>allrisiko<span class=\"_ _d\"></span> fall<span class=\"_ _d\"></span>en sowie<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _e\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>Bezug <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>kein <span class=\"_ _e\"></span>A<span class=\"_ _d\"></span>usfallerei<span class=\"_ _a\"></span>gnis <span class=\"_ _e\"></span>eingetre<span class=\"_ _a\"></span>ten <span class=\"_ _e\"></span>ist, <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>jedoch<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>die <span class=\"_ _3\"></span>Kr<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rie<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>Einstufung <span class=\"_ _e\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>Stufe 2 <span class=\"_ _d\"></span>nicht <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _d\"></span>\u00fcllen u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d der<span class=\"_ _a\"></span>en Rati<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>icht w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h ge\u00e4ndert <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>at<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 2 <span class=\"_ _a\"></span>\u2013 Gesamtl<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it-<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> (An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung des Ef<span class=\"_ _a\"></span>fektivzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>atzes auf d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Br<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ttob<span class=\"_ _a\"></span>uchwert)<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>\u00dcberf\u00e4llig<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it seit m<span class=\"_ _a\"></span>indeste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s 30 <span class=\"_ _a\"></span>T<span class=\"_ _4\"></span>agen oder<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>Mit Reaktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>auf ein<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>r v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rdefi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zuk<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ftsge<span class=\"_ _a\"></span>richtete<span class=\"_ _d\"></span>n Indika<span class=\"_ _d\"></span>tore<span class=\"_ _a\"></span>n<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 3 <span class=\"_ _a\"></span>\u2013 Gesamtl<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>it-<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span> (An<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>ung des Ef<span class=\"_ _a\"></span>fektivzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>atzes auf die fo<span class=\"_ _a\"></span>rtgef\u00fchrt<span class=\"_ _a\"></span>en Anschaf<span class=\"_ _a\"></span>fungskost<span class=\"_ _a\"></span>en)<span class=\"_ _3ca\"> </span>\u2013<span class=\"_ _13\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte, <span class=\"_ _a\"></span>die das Ausfall<span class=\"_ _a\"></span>kriterium d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> erf\u00fcll<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Stu<span class=\"_ _1\"></span>fe 0 <span class=\"_ _a\"></span>\u2013 ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>its b<span class=\"_ _a\"></span>ei Erwerb o<span class=\"_ _a\"></span>der Ausr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>hun<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>beeintr\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>te B<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>\u00e4t<span class=\"_ _3ca\"> </span>Schuldinst<span class=\"_ _d\"></span>rumente<span class=\"_ _a\"></span> bewertet z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> FVtOCI<span class=\"_ _a\"></span> Da  de<span class=\"_ _d\"></span>r  Buch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert  d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Schuldi<span class=\"_ _a\"></span>nstrume<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te  be<span class=\"_ _a\"></span>wertet  zu <span class=\"_ _12\"> </span>FVtOCI  d<span class=\"_ _a\"></span>em  beizul<span class=\"_ _a\"></span>egenden  Zeit<span class=\"_ _a\"></span>wert  ents<span class=\"_ _d\"></span>pricht,  f<span class=\"_ _a\"></span>\u00fchrt  die <span class=\"_ _12\"> </span>zu erfassen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Risikovorso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>einer <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>seitige<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Mind<span class=\"_ _a\"></span>erun<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Bilanz. <span class=\"_ _3\"></span>Stattd<span class=\"_ _a\"></span>essen <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>H\u00f6<span class=\"_ _a\"></span>he <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Risikovorso<span class=\"_ _a\"></span>rge, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>bei <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>Bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>fo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tgef<span class=\"_ _a\"></span>\u00fchrten <span class=\"_ _a\"></span>Ansc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>fungskos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>entst\u00fcnde, <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>so<span class=\"_ _d\"></span>nstig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Ergeb<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>er <span class=\"_ _a\"></span>entspr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>enden <span class=\"_ _a\"></span>Gegenbuch<span class=\"_ _a\"></span>ung in<span class=\"_ _a\"></span> der <span class=\"_ _2\"></span>Gewinn- <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnung <span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sst. <span class=\"_ _a\"></span>Der <span class=\"_ _a\"></span>im <span class=\"_ _a\"></span>sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ergebnis erfasste k<span class=\"_ _a\"></span>umulierte G<span class=\"_ _a\"></span>ewinn wir<span class=\"_ _a\"></span>d bei Ausb<span class=\"_ _a\"></span>uchung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _d\"></span>umg<span class=\"_ _d\"></span>egliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _a\"></span> Zukunftsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Informatio<span class=\"_ _a\"></span>nen In <span class=\"_ _e\"></span>den <span class=\"_ _3\"></span>konzernweiten<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>ECL<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>Modell<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>dient <span class=\"_ _3\"></span>ein <span class=\"_ _e\"></span>br<span class=\"_ _d\"></span>eites <span class=\"_ _e\"></span>Spektr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _3\"></span>an <span class=\"_ _e\"></span>zukunftsge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Informatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en,<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>wie <span class=\"_ _e\"></span>ex<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>erne <span class=\"_ _3\"></span>und interne Ratings, Prog<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ose<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zu makro\u00f6<span class=\"_ _a\"></span>konomis<span class=\"_ _a\"></span>chen<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ar<span class=\"_ _1\"></span>ia<span class=\"_ _a\"></span>blen<span class=\"_ _1\"></span> oder quali<span class=\"_ _d\"></span>tative Faktor<span class=\"_ _a\"></span>en zur B<span class=\"_ _1\"></span>eu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>teilu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Ausfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kos, als belast<span class=\"_ _a\"></span>bare I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>forma<span class=\"_ _a\"></span>tionen.<span class=\"_ _3ca\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Zum <span class=\"_ _1\"></span>Zweck <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>\u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>pr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Firmenw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>oc<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>Ebene <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>geog<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aphis<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>L\u00e4nder zu e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ner zahlungsmit<span class=\"_ _a\"></span>telgenerier<span class=\"_ _a\"></span>enden Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>heit (C<span class=\"_ _a\"></span>GU-Gruppe)<span class=\"_ _a\"></span> z<span class=\"_ _1\"></span>usamm<span class=\"_ _a\"></span>engefasst. <span class=\"_ _d\"></span>Diese CGU-<span class=\"_ _a\"></span>Gruppen, a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f dere<span class=\"_ _a\"></span>n Basis der W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>test <span class=\"_ _e\"></span>dur<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hgef\u00fc<span class=\"_ _a\"></span>hrt <span class=\"_ _f\"></span>wird, <span class=\"_ _3\"></span>entspre<span class=\"_ _a\"></span>chen <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>G<span class=\"_ _1\"></span>esch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ftssegm<span class=\"_ _a\"></span>enten. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>\u00dcberpr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fung <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Wer<span class=\"_ _a\"></span>thaltigkeit <span class=\"_ _3\"></span>der Markenr<span class=\"_ _a\"></span>echte <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _11\"> </span>zus<span class=\"_ _a\"></span>\u00e4tzlich <span class=\"_ _f\"> </span>einzeln <span class=\"_ _11\"> </span>mi<span class=\"_ _d\"></span>t <span class=\"_ _11\"> </span>dem <span class=\"_ _f\"> </span>Lize<span class=\"_ _d\"></span>nzpre<span class=\"_ _a\"></span>isana<span class=\"_ _1\"></span>log<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _f\"></span>Bei <span class=\"_ _11\"> </span>imm<span class=\"_ _d\"></span>ateri<span class=\"_ _a\"></span>ellen <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerten <span class=\"_ _f\"></span>mit unbegr<span class=\"_ _a\"></span>enzter <span class=\"_ _f\"> </span>Nutzungsd<span class=\"_ _a\"></span>auer<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>(Firme<span class=\"_ _a\"></span>nwerte <span class=\"_ _11\"> </span>und <span class=\"_ _f\"></span>akti<span class=\"_ _d\"></span>vierte <span class=\"_ _f\"> </span>Markenr<span class=\"_ _a\"></span>echte) <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _f\"> </span>eine <span class=\"_ _11\"> </span>solche <span class=\"_ _f\"> </span>\u00dcberp<span class=\"_ _a\"></span>r\u00fcfung <span class=\"_ _11\"> </span>im <span class=\"_ _f\"> </span>Fall <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s ausl\u00f6se<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Er<span class=\"_ _a\"></span>eignisses <span class=\"_ _d\"></span>(T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>iggeri<span class=\"_ _a\"></span>ng Event) <span class=\"_ _a\"></span>auch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>unterj\u00e4hrig<span class=\"_ _a\"></span>, jedoch zumi<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>est <span class=\"_ _a\"></span>zum Ende d<span class=\"_ _a\"></span>es Gesch\u00e4ftsj<span class=\"_ _a\"></span>ahres.<span class=\"_ _a\"></span> Als er<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielbar<span class=\"_ _a\"></span>er Betr<span class=\"_ _d\"></span>ag <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>Reco<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>ble Amo<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nt) de<span class=\"_ _a\"></span>r CGU-<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _d\"></span>pe wir<span class=\"_ _a\"></span>d grunds<span class=\"_ _a\"></span>\u00e4tzlich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>wert u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter A<span class=\"_ _a\"></span>nwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r ertragso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Disco<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>Cash <span class=\"_ _3\"></span>flo<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-M<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>hode <span class=\"_ _3\"></span>ermittelt<span class=\"_ _a\"></span>. <span class=\"_ _e\"></span>In <span class=\"_ _e\"></span>jen<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>F\u00e4<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span>n, <span class=\"_ _e\"></span>wo <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Nutz<span class=\"_ _a\"></span>ungswert <span class=\"_ _3\"></span>unter <span class=\"_ _3\"></span>dem<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Buchwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t liegt, wird zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> der <span class=\"_ _1\"></span>Zeit<span class=\"_ _d\"></span>wert abz\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>er\u00e4<span class=\"_ _d\"></span>u\u00dferungsko<span class=\"_ _a\"></span>sten er<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>telt. <span class=\"_ _1\"></span>F\u00fcr die <span class=\"_ _1\"></span>Ermi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>tlung des bei<span class=\"_ _d\"></span>zulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den Zeitwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s abz\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>er\u00e4u\u00dfer<span class=\"_ _d\"></span>ungskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d auf T<span class=\"_ _5b\"></span>r<span class=\"_ _1\"></span>ailing-<span class=\"_ _a\"></span>B\u00f6r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lti<span class=\"_ _a\"></span>plikatore<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur\u00fcckg<span class=\"_ _a\"></span>egr<span class=\"_ _1\"></span>if<span class=\"_ _a\"></span>fe<span class=\"_ _d\"></span>n. F\u00fcr die Ermit<span class=\"_ _a\"></span>tlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g des Nutz<span class=\"_ _a\"></span>ungsw<span class=\"_ _a\"></span>erts wer<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r die <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>nteils<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>ner verf\u00fcg<span class=\"_ _a\"></span>bar<span class=\"_ _a\"></span>en Cash <span class=\"_ _1\"></span>flo<span class=\"_ _a\"></span>ws von<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcnf Planj<span class=\"_ _a\"></span>ahre<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>und die nachfo<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>gende<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Re<span class=\"_ _a\"></span>nte <span class=\"_ _1\"></span>dis<span class=\"_ _a\"></span>konti<span class=\"_ _a\"></span>ert. Bedi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gt dur<span class=\"_ _a\"></span>ch die <span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>mstell<span class=\"_ _a\"></span>ung auf IFRS 17<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ab dem 1.1.2<span class=\"_ _a\"></span>023 <span class=\"_ _1\"></span>wu<span class=\"_ _a\"></span>rde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>Pl<span class=\"_ _a\"></span>anu<span class=\"_ _d\"></span>ngs-<span class=\"_ _3ca\"> </span>re<span class=\"_ _a\"></span>chnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>ebenf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>IFRS 17<span class=\"_ _a\"></span>-Str<span class=\"_ _d\"></span>ukt<span class=\"_ _a\"></span>ur <span class=\"_ _3\"></span>ad<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ert. <span class=\"_ _3\"></span>All<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>T<span class=\"_ _5b\"></span>ochte<span class=\"_ _d\"></span>rges<span class=\"_ _a\"></span>ells<span class=\"_ _a\"></span>chafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ers<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ell<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>etailpl<span class=\"_ _a\"></span>anung<span class=\"_ _d\"></span>sr<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nun<span class=\"_ _a\"></span>gen <span class=\"_ _1\"></span>in lokal<span class=\"_ _a\"></span>er W<span class=\"_ _2\"></span>\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g f<span class=\"_ _a\"></span>\u00fcr dr<span class=\"_ _a\"></span>ei J<span class=\"_ _a\"></span>ahr<span class=\"_ _d\"></span>e, <span class=\"_ _d\"></span>welc<span class=\"_ _a\"></span>he i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fsi<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ratssit<span class=\"_ _a\"></span>zunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>nger<span class=\"_ _a\"></span>eic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t u<span class=\"_ _a\"></span>nd z<span class=\"_ _a\"></span>entral <span class=\"_ _d\"></span>im <span class=\"_ _a\"></span>Rahme<span class=\"_ _a\"></span>n des<span class=\"_ _d\"></span> Pl<span class=\"_ _a\"></span>anung<span class=\"_ _d\"></span>s- <span class=\"_ _a\"></span>und Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _a\"></span>ollp<span class=\"_ _a\"></span>roze<span class=\"_ _d\"></span>sse<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>pla<span class=\"_ _a\"></span>usibil<span class=\"_ _a\"></span>isie<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en.<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>eiter<span class=\"_ _a\"></span>entwi<span class=\"_ _a\"></span>cklu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Det<span class=\"_ _d\"></span>ailpl<span class=\"_ _a\"></span>anu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>hnung<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _d\"></span>\u00fcr <span class=\"_ _1\"></span>weiter<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>zw<span class=\"_ _a\"></span>ei <span class=\"_ _3\"></span>Ja<span class=\"_ _a\"></span>hre<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>f\u00fcr die <span class=\"_ _7\"> </span>ewig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>Rent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>erfolgt<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>mitt<span class=\"_ _a\"></span>els <span class=\"_ _8\"> </span>Pro<span class=\"_ _a\"></span>gnos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>zieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _13\"> </span>vo<span class=\"_ _a\"></span>n <span class=\"_ _13\"> </span>S<span class=\"_ _a\"></span>chl\u00fcssel<span class=\"_ _a\"></span>par<span class=\"_ _d\"></span>am<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>(<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>ombi<span class=\"_ _d\"></span>ned<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>Ratios,<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>Pr\u00e4m<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span>nentwi<span class=\"_ _a\"></span>cklu<span class=\"_ _d\"></span>ng, Fina<span class=\"_ _d\"></span>nz<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r\u00e4ge) <span class=\"_ _15\"> </span>basi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>end <span class=\"_ _15\"> </span>auf <span class=\"_ _14\"> </span>d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>en <span class=\"_ _15\"> </span>h<span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span>orisc<span class=\"_ _a\"></span>hen <span class=\"_ _14\"> </span>En<span class=\"_ _a\"></span>twickl<span class=\"_ _a\"></span>ungen <span class=\"_ _15\"> </span>und <span class=\"_ _15\"> </span>Erwa<span class=\"_ _a\"></span>rtunge<span class=\"_ _a\"></span>n <span class=\"_ _14\"> </span>hinsi<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>tlich <span class=\"_ _14\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _14\"> </span>zuk<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>ftig<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> Ma<span class=\"_ _d\"></span>rkte<span class=\"_ _a\"></span>ntwic<span class=\"_ _a\"></span>klung. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ro<span class=\"_ _a\"></span>gnos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ziert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>lows <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>ewige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ren<span class=\"_ _d\"></span>te <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>dem<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ch <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>nac<span class=\"_ _a\"></span>hhaltig <span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>erac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>F\u00fcr die U<span class=\"_ _a\"></span>mr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> in<span class=\"_ _d\"></span> Eu<span class=\"_ _a\"></span>ro <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d de<span class=\"_ _a\"></span>r Sti<span class=\"_ _a\"></span>chtags<span class=\"_ _a\"></span>kurs <span class=\"_ _d\"></span>zum<span class=\"_ _a\"></span> 31. D<span class=\"_ _a\"></span>ezemb<span class=\"_ _a\"></span>er des<span class=\"_ _a\"></span> Ges<span class=\"_ _a\"></span>ch\u00e4ftsj<span class=\"_ _a\"></span>ahr<span class=\"_ _a\"></span>es h<span class=\"_ _a\"></span>erange<span class=\"_ _a\"></span>zoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Klima<span class=\"_ _a\"></span>risik<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _e\"></span>im<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Bes<span class=\"_ _a\"></span>t <span class=\"_ _e\"></span>Estim<span class=\"_ _d\"></span>ate<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>versi<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>technis<span class=\"_ _a\"></span>chen<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>R\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>ungen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>somit<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Erwart<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>wert <span class=\"_ _e\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Ca<span class=\"_ _a\"></span>sh Flo<span class=\"_ _d\"></span>ws, die <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ertmi<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>rungst<span class=\"_ _d\"></span>est hera<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ezog<span class=\"_ _d\"></span>en werd<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>ber<span class=\"_ _a\"></span>\u00fccksi<span class=\"_ _d\"></span>chtig<span class=\"_ _a\"></span>t. <span class=\"_ _1\"></span>Die VIG bietet V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>o\u00df<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>wet<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>reig<span class=\"_ _a\"></span>nisse<span class=\"_ _a\"></span> an, <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>che je<span class=\"_ _a\"></span>doch <span class=\"_ _d\"></span>st<span class=\"_ _a\"></span>reng<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>R\u00fcck<span class=\"_ _d\"></span>ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>ungsri<span class=\"_ _a\"></span>chtli<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>n u<span class=\"_ _d\"></span>nt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> De<span class=\"_ _a\"></span>n C<span class=\"_ _a\"></span>GU-<span class=\"_ _a\"></span>Grupp<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>wir<span class=\"_ _2\"></span>d d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>sam<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>erm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _a\"></span> des<span class=\"_ _a\"></span> ve<span class=\"_ _a\"></span>rsi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>st<span class=\"_ _d\"></span>echn<span class=\"_ _a\"></span>isc<span class=\"_ _a\"></span>hen<span class=\"_ _a\"></span> Ges<span class=\"_ _a\"></span>ch\u00e4f<span class=\"_ _a\"></span>ts <span class=\"_ _a\"></span>zug<span class=\"_ _a\"></span>eor<span class=\"_ _2\"></span>dnet<span class=\"_ _a\"></span>. D<span class=\"_ _a\"></span>azu<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>h\u00f6r<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>neb<span class=\"_ _a\"></span>en de<span class=\"_ _a\"></span>n Fi<span class=\"_ _a\"></span>rme<span class=\"_ _a\"></span>nwe<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>und<span class=\"_ _a\"></span> M<span class=\"_ _a\"></span>ark<span class=\"_ _a\"></span>enr<span class=\"_ _d\"></span>ec<span class=\"_ _a\"></span>hte<span class=\"_ _a\"></span>n a<span class=\"_ _a\"></span>uch<span class=\"_ _a\"></span> a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>akti<span class=\"_ _a\"></span>vie<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>t\u00e4n<span class=\"_ _a\"></span>de u<span class=\"_ _a\"></span>nd <span class=\"_ _a\"></span>Ku<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span>enst\u00f6<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>e, K<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>tala<span class=\"_ _a\"></span>nlag<span class=\"_ _a\"></span>en s<span class=\"_ _a\"></span>ow<span class=\"_ _a\"></span>ie For<span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>son<span class=\"_ _a\"></span>stig<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>m\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _d\"></span>we<span class=\"_ _a\"></span>rte.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>run<span class=\"_ _a\"></span>gst<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>sc<span class=\"_ _d\"></span>he <span class=\"_ _2\"></span>R\u00fccks<span class=\"_ _a\"></span>tell<span class=\"_ _2\"></span>ung<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>aufe<span class=\"_ _a\"></span>nde <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndli<span class=\"_ _a\"></span>chk<span class=\"_ _a\"></span>eite<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>we<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> vo<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Buc<span class=\"_ _a\"></span>hwe<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>abg<span class=\"_ _a\"></span>ezoge<span class=\"_ _a\"></span>n.<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te, die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>VIG<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Hol<span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>bil<span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n, <span class=\"_ _1\"></span>abe<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>von den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>op<span class=\"_ _a\"></span>erati<span class=\"_ _a\"></span>v <span class=\"_ _1\"></span>t\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>en Ges<span class=\"_ _a\"></span>ells<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ten <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>enut<span class=\"_ _a\"></span>zt <span class=\"_ _1\"></span>wer<span class=\"_ _2\"></span>den,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Fo<span class=\"_ _a\"></span>rm von<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Co<span class=\"_ _a\"></span>rpo<span class=\"_ _a\"></span>rate<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>As<span class=\"_ _a\"></span>sets<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>CG<span class=\"_ _d\"></span>U<span class=\"_ _a\"></span>-Gr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>zug<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rdn<span class=\"_ _a\"></span>et. Die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Cas<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>flo<span class=\"_ _a\"></span>ws <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r C<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>-Gr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span>n w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>ment<span class=\"_ _a\"></span>spr<span class=\"_ _2\"></span>ech<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>d um <span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rr<span class=\"_ _a\"></span>ech<span class=\"_ _d\"></span>net<span class=\"_ _a\"></span>e A<span class=\"_ _d\"></span>bs<span class=\"_ _a\"></span>chr<span class=\"_ _a\"></span>eib<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>von<span class=\"_ _a\"></span> zu<span class=\"_ _a\"></span>geo<span class=\"_ _a\"></span>rdn<span class=\"_ _a\"></span>ete<span class=\"_ _a\"></span>n Co<span class=\"_ _a\"></span>rpo<span class=\"_ _a\"></span>rate <span class=\"_ _a\"></span>Ass<span class=\"_ _a\"></span>ets <span class=\"_ _a\"></span>ada<span class=\"_ _a\"></span>pti<span class=\"_ _a\"></span>ert.<span class=\"_ _a\"></span> F\u00fcr<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>hnun<span class=\"_ _a\"></span>g <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>Dis<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>ntier<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>szi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>s\u00e4tz<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>wi<span class=\"_ _a\"></span>rd <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Ei<span class=\"_ _a\"></span>genk<span class=\"_ _a\"></span>apit<span class=\"_ _a\"></span>alko<span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>nsa<span class=\"_ _a\"></span>tz <span class=\"_ _3\"></span>(v<span class=\"_ _a\"></span>or <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>teu<span class=\"_ _a\"></span>ern) <span class=\"_ _3\"></span>au<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Basis<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>des<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>C<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>tal <span class=\"_ _3\"></span>As<span class=\"_ _a\"></span>set<span class=\"_ _a\"></span> Pri<span class=\"_ _a\"></span>ci<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>M<span class=\"_ _a\"></span>odel<span class=\"_ _a\"></span>s <span class=\"_ _2\"></span>(CA<span class=\"_ _a\"></span>PM)<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ermi<span class=\"_ _a\"></span>ttel<span class=\"_ _a\"></span>t. <span class=\"_ _2\"></span>Da<span class=\"_ _a\"></span>zu <span class=\"_ _2\"></span>we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>zum<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>risi<span class=\"_ _a\"></span>kofr<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>Zins<span class=\"_ _a\"></span>sat<span class=\"_ _a\"></span>z <span class=\"_ _2\"></span>(ent<span class=\"_ _a\"></span>spri<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Sti<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span>agsr<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>dit<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>von <span class=\"_ _4\"></span>deut<span class=\"_ _a\"></span>sch<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>St<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ts<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>anl<span class=\"_ _a\"></span>eih<span class=\"_ _d\"></span>en <span class=\"_ _f\"> </span>nac<span class=\"_ _d\"></span>h <span class=\"_ _11\"> </span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Sve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>son<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>eth<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>l\u00e4<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>pe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ifi<span class=\"_ _a\"></span>s<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Inf<span class=\"_ _a\"></span>latio<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>diff<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>enze<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>un<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>zus<span class=\"_ _a\"></span>chl\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>so<span class=\"_ _d\"></span>wi<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>das <span class=\"_ _f\"> </span>br<span class=\"_ _a\"></span>anc<span class=\"_ _a\"></span>hen-<span class=\"_ _3ca\"> </span>sp<span class=\"_ _a\"></span>ezifi<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>he Ma<span class=\"_ _a\"></span>rkt<span class=\"_ _a\"></span>risi<span class=\"_ _a\"></span>ko <span class=\"_ _a\"></span>addi<span class=\"_ _a\"></span>ert. <span class=\"_ _a\"></span>De<span class=\"_ _a\"></span>r Be<span class=\"_ _a\"></span>ta-F<span class=\"_ _a\"></span>akto<span class=\"_ _a\"></span>r w<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>de z<span class=\"_ _a\"></span>um <span class=\"_ _d\"></span>S<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chta<span class=\"_ _a\"></span>g a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span> Basi<span class=\"_ _2\"></span>s ei<span class=\"_ _a\"></span>ner <span class=\"_ _a\"></span>defi<span class=\"_ _a\"></span>nie<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n Pe<span class=\"_ _a\"></span>er<span class=\"_ _2\"></span>-Gr<span class=\"_ _a\"></span>oup <span class=\"_ _a\"></span>ermi<span class=\"_ _a\"></span>tt<span class=\"_ _a\"></span>elt.<span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>langfristige<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>achst<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>msr<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>Ge<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h\u00e4ftsjahr a<span class=\"_ _1\"></span>nhand <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Compo<span class=\"_ _a\"></span>und <span class=\"_ _1\"></span>Annual <span class=\"_ _1\"></span>Grow<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>(CAGR<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>der Annahme,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>sich <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sich<span class=\"_ _d\"></span>erungsp<span class=\"_ _a\"></span>enetratio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>jewei<span class=\"_ _a\"></span>ligen <span class=\"_ _3\"></span>L\u00e4nde<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>nend <span class=\"_ _3\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>Jahr 2013<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>50\u20137<span class=\"_ _a\"></span>0 <span class=\"_ _3\"></span>Ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en den <span class=\"_ _3\"></span>akt<span class=\"_ _d\"></span>uellen <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tsc<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erh\u00e4ltnis<span class=\"_ _d\"></span>se<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>angleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ird,<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnet. <span class=\"_ _3\"></span>Z<span class=\"_ _d\"></span>ur <span class=\"_ _3\"></span>CAG<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Inflatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uschl<span class=\"_ _a\"></span>ag, <span class=\"_ _3\"></span>entspr<span class=\"_ _a\"></span>echend der H\u00e4lf<span class=\"_ _d\"></span>te der i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ei<span class=\"_ _d\"></span>ge<span class=\"_ _d\"></span>nkapitalkos<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>haltet<span class=\"_ _a\"></span>en Inflation, ad<span class=\"_ _a\"></span>diert.<span class=\"_ _3ca\"> </span><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs251b\">WER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>MIND<span class=\"_ _a\"></span>ER<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>EN IMMOBI<span class=\"_ _a\"></span>LIEN </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24e1\">Selbstge<span class=\"_ _a\"></span>nutzte <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>Finanzinves<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>itio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gehalt<span class=\"_ _d\"></span>ene <span class=\"_ _2\"></span>Immobil<span class=\"_ _a\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>reg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lm\u00e4<span class=\"_ _a\"></span>\u00dfigen <span class=\"_ _2\"></span>Abst\u00e4nd<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>durch <span class=\"_ _2\"></span>allgem<span class=\"_ _a\"></span>ein <span class=\"_ _2\"></span>beeidete<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24e2\">und geric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>ch zertifiziert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Sa<span class=\"_ _a\"></span>chverst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dige f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Ho<span class=\"_ _a\"></span>chbau- u<span class=\"_ _a\"></span>nd Immobil<span class=\"_ _d\"></span>ienbe<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng be<span class=\"_ _a\"></span>wertet. <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3da\">Ist der beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde Zeit<span class=\"_ _a\"></span>wert kleine<span class=\"_ _d\"></span>r als der B<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>chwer<span class=\"_ _a\"></span>t (<span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>haffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>ten abz\u00fcglic<span class=\"_ _a\"></span>h kumulierte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> pla<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>m\u00e4\u00dfig<span class=\"_ _d\"></span>er und a<span class=\"_ _a\"></span>u\u00dfer<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23e3\">planm\u00e4\u00dfig<span class=\"_ _a\"></span>er <span class=\"_ _10\"> </span>Abschr<span class=\"_ _a\"></span>eibungen), <span class=\"_ _10\"> </span>liegt<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tminde<span class=\"_ _a\"></span>rung <span class=\"_ _10\"> </span>vor<span class=\"_ _4\"></span>. <span class=\"_ _12\"> </span>Dem<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ufolge<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>wir<span class=\"_ _a\"></span>d <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>Buchwert <span class=\"_ _11\"> </span>erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _11\"> </span>auf <span class=\"_ _10\"> </span>den<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3db\">niedriger<span class=\"_ _a\"></span>en b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>\u00fcr <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>as <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>eststell<span class=\"_ _a\"></span>en ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r W<span class=\"_ _a\"></span>ertauf<span class=\"_ _a\"></span>holung <span class=\"_ _d\"></span>ist <span class=\"_ _a\"></span>die gl<span class=\"_ _a\"></span>eiche Met<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>f\u00fcr </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs251c\">eine <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ertmind<span class=\"_ _a\"></span>erung <span class=\"_ _1\"></span>anzu<span class=\"_ _a\"></span>wenden. Zu <span class=\"_ _1\"></span>jedem Bil<span class=\"_ _a\"></span>anzstichtag wir<span class=\"_ _a\"></span>d \u00fc<span class=\"_ _1\"></span>berp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcft, ob Anzeich<span class=\"_ _d\"></span>en daf\u00fcr vorliegen, dass eine We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs251d\">aufholu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>stattg<span class=\"_ _a\"></span>efunden <span class=\"_ _e\"></span>hat. <span class=\"_ _f\"> </span>Der <span class=\"_ _e\"></span>Buchwert <span class=\"_ _e\"></span>nach <span class=\"_ _f\"> </span>W<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ta<span class=\"_ _a\"></span>ufh<span class=\"_ _1\"></span>olu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>arf <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Buch<span class=\"_ _d\"></span>wert <span class=\"_ _e\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _e\"></span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsteig<span class=\"_ _a\"></span>en, <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>sich, <span class=\"_ _e\"></span>unter </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs251e\">Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eibunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, oh<span class=\"_ _a\"></span>ne v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rherige W<span class=\"_ _a\"></span>ertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>derung <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eben h\u00e4tte.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs251f\">Sowohl<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Wertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>erunge<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>als <span class=\"_ _f\"></span>auc<span class=\"_ _d\"></span>h <span class=\"_ _11\"> </span>We<span class=\"_ _a\"></span>rtaufholu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>wi<span class=\"_ _d\"></span>nn- <span class=\"_ _f\"> </span>und <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erlustre<span class=\"_ _a\"></span>chnung <span class=\"_ _f\"> </span>erfasst <span class=\"_ _e\"></span>und <span class=\"_ _11\"> </span>sind<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>in </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2520\">Anhanga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _d\"></span>be 9. Det<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>s zur Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zerngewi<span class=\"_ _a\"></span>nn- und -verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung ab S<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite 109<span class=\"_ _d\"></span> ersi<span class=\"_ _a\"></span>chtlich. Die bei<span class=\"_ _a\"></span>zulegende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2521\">und die <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l-Hier<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>chie gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> I<span class=\"_ _d\"></span>FRS 13 <span class=\"_ _d\"></span>sind <span class=\"_ _a\"></span>unter 16. <span class=\"_ _d\"></span>Bemessu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>es beizulege<span class=\"_ _a\"></span>nden Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts a<span class=\"_ _a\"></span>b Seite 119<span class=\"_ _a\"></span> angef\u00fchrt<span class=\"_ _a\"></span>. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "<div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs425\">BEWER<span class=\"_ _a\"></span>TUNG <span class=\"_ _a\"></span>VON SIC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>ER<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>EIT<span class=\"_ _d\"></span>EN UND<span class=\"_ _a\"></span> VOLLS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>RE<span class=\"_ _a\"></span>C<span class=\"_ _1\"></span>KUN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>SM<span class=\"_ _a\"></span>ASSNAHMEN<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24b5\">Um <span class=\"_ _a\"></span>das Ausfal<span class=\"_ _a\"></span>lrisiko <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>VIG <span class=\"_ _a\"></span>in Bez<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>auf di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>finanziellen <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6gens<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rte <span class=\"_ _a\"></span>zu minde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n, wir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>immer m<span class=\"_ _a\"></span>\u00f6glich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>ins<span class=\"_ _a\"></span>atz </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs426\">von <span class=\"_ _3\"></span>Sich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rheit<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>estrebt. <span class=\"_ _1\"></span>Es <span class=\"_ _3\"></span>best<span class=\"_ _d\"></span>ehen <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsc<span class=\"_ _a\"></span>hiedliche <span class=\"_ _1\"></span>Arten <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>Sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erhei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en, <span class=\"_ _1\"></span>z. <span class=\"_ _3\"></span>B. <span class=\"_ _3\"></span>Hypot<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>Wer<span class=\"_ _a\"></span>tp<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>piere <span class=\"_ _1\"></span>oder </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24b6\">ander<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>Arten <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>on <span class=\"_ _11\"> </span>Sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten. <span class=\"_ _f\"> </span>Sicherheite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>werde<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>B<span class=\"_ _1\"></span>ila<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>VIG <span class=\"_ _f\"> </span>erfasst, <span class=\"_ _11\"> </span>es <span class=\"_ _11\"> </span>sei <span class=\"_ _f\"> </span>denn, <span class=\"_ _11\"> </span>sie <span class=\"_ _11\"> </span>unterli<span class=\"_ _d\"></span>egen<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24b7\">V<span class=\"_ _a\"></span>ollstr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsm<span class=\"_ _a\"></span>a\u00dfnahm<span class=\"_ _d\"></span>en. <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>rw<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Zahlungsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>aus <span class=\"_ _2\"></span>Kredit<span class=\"_ _a\"></span>besicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>gem\u00e4\u00df <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>ich<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>separat <span class=\"_ _a\"></span>erfa<span class=\"_ _a\"></span>sst<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24b8\">werde<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>m\u00fcss<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>und <span class=\"_ _f\"> </span>als <span class=\"_ _f\"> </span>integral<span class=\"_ _d\"></span>er <span class=\"_ _f\"> </span>Bestandteil<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>der <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>rag<span class=\"_ _a\"></span>sbedingu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>eines <span class=\"_ _11\"> </span>S<span class=\"_ _a\"></span>chuldinst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>s, <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _f\"> </span>das <span class=\"_ _f\"> </span>ein <span class=\"_ _f\"> </span>ECL <span class=\"_ _f\"> </span>zu </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24b9\">erfassen <span class=\"_ _12\"> </span>ist, <span class=\"_ _10\"> </span>eracht<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den,  w<span class=\"_ _a\"></span>erde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Bemess<span class=\"_ _a\"></span>ung<span class=\"_ _d\"></span> <span class=\"_ _12\"> </span>dieses <span class=\"_ _12\"> </span>ECL <span class=\"_ _10\"> </span>einbe<span class=\"_ _d\"></span>zogen. <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _12\"> </span>dess<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>kt  sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>der<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24ba\">beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de Z<span class=\"_ _a\"></span>eitwert vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Ber<span class=\"_ _a\"></span>echnu<span class=\"_ _d\"></span>ng des EC<span class=\"_ _a\"></span>L aus.  </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24bb\">Soweit  m\u00f6glic<span class=\"_ _a\"></span>h <span class=\"_ _7\"> </span>wer<span class=\"_ _a\"></span>den <span class=\"_ _7\"> </span>Da<span class=\"_ _a\"></span>ten <span class=\"_ _7\"> </span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s  einem  aktiven  Mar<span class=\"_ _d\"></span>kt  zur  Bewertung  von  als  Sicherheit  geh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en  finanziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24bc\">V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>herangezoge<span class=\"_ _a\"></span>n. Bei<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>andere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>fina<span class=\"_ _d\"></span>nziellen <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>werten, d<span class=\"_ _a\"></span>eren <span class=\"_ _a\"></span>Wert <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>ht oh<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e W<span class=\"_ _a\"></span>eiter<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>anhand </div>verf\u00fcgbar<span class=\"_ _a\"></span>er <span class=\"_ _8\"> </span>M<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rktd<span class=\"_ _a\"></span>aten <span class=\"_ _7\"> </span>bestimme<span class=\"_ _d\"></span>n <span class=\"_ _8\"> </span>l\u00e4ss<span class=\"_ _a\"></span>t, <span class=\"_ _8\"> </span>erfol<span class=\"_ _a\"></span>gt <span class=\"_ _8\"> </span>die <span class=\"_ _7\"> </span>Bewert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _7\"> </span>an<span class=\"_ _d\"></span>hand <span class=\"_ _7\"> </span>von <span class=\"_ _7\"> </span>Bewe<span class=\"_ _d\"></span>rtungsmo<span class=\"_ _a\"></span>dellen. <span class=\"_ _7\"> </span>Nichtfin<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nziel<span class=\"_ _a\"></span>le Sicher<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie Immo<span class=\"_ _a\"></span>bili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n wer<span class=\"_ _a\"></span>den entwe<span class=\"_ _a\"></span>der inte<span class=\"_ _d\"></span>r<span class=\"_ _1\"></span>n ode<span class=\"_ _a\"></span>r auf Grundl<span class=\"_ _a\"></span>age von W<span class=\"_ _a\"></span>ertguta<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Dritt<span class=\"_ _d\"></span>er be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> Auch u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>wid<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rruflic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und uneing<span class=\"_ _d\"></span>esch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4nkt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Gar<span class=\"_ _a\"></span>antien werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>ei der Bemess<span class=\"_ _a\"></span>ung d<span class=\"_ _d\"></span>es ECL b<span class=\"_ _a\"></span>er\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCollateralExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "<div class=\"t m2 h28 ff57 fsa fc5 sc0 ls4 ws0 gs24be\">Finanziel<span class=\"_ _d\"></span>le V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rb<span class=\"_ _a\"></span>indlichkeite<span class=\"_ _a\"></span>n </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs24bf\">BEWER<span class=\"_ _a\"></span>TUNGSKA<span class=\"_ _2\"></span>TEGORIEN<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>F\u00dcR<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>FINAN<span class=\"_ _a\"></span>ZIELLE <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>ERBIND<span class=\"_ _a\"></span>LICHKEITEN<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24c0\">Finanziell<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erb<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndlichkeit<span class=\"_ _d\"></span>en, au\u00dfer <span class=\"_ _1\"></span>Kr<span class=\"_ _a\"></span>editzusage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>finan<span class=\"_ _d\"></span>zielle Garantien,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den zu <span class=\"_ _1\"></span>fortgef\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _d\"></span>fungsko<span class=\"_ _d\"></span>st<span class=\"_ _d\"></span>en </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24c1\">oder <span class=\"_ _1\"></span>erfol<span class=\"_ _a\"></span>gswirksam <span class=\"_ _1\"></span>zum<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>bei<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert bewertet,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>sofern<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sie<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>Hand<span class=\"_ _a\"></span>elszwecke<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>es sich </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24c2\">bei <span class=\"_ _a\"></span>ih<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>derivati<span class=\"_ _a\"></span>ve<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>handelt. <span class=\"_ _a\"></span>Die <span class=\"_ _d\"></span>VIG <span class=\"_ _a\"></span>hat <span class=\"_ _a\"></span>kein wes<span class=\"_ _a\"></span>entliches <span class=\"_ _a\"></span>Portfol<span class=\"_ _a\"></span>io f<span class=\"_ _a\"></span>ina<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeiten, <span class=\"_ _a\"></span>die </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24c3\">zur <span class=\"_ _10\"> </span>Design<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ion <span class=\"_ _11\"> </span>als <span class=\"_ _11\"> </span>erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _11\"> </span>zum <span class=\"_ _11\"> </span>beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Zeitwert <span class=\"_ _11\"> </span>bewertet <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. <span class=\"_ _10\"> </span>Alle <span class=\"_ _11\"> </span>Derivate <span class=\"_ _11\"> </span>mit <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>inem<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>negativ<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24c4\">beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Zeitwert <span class=\"_ _2\"></span>(gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 13,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ermittelt <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>Grundlage <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>sogenan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>\u201edirty<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value\u201c, <span class=\"_ _2\"></span>d. <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>des <span class=\"_ _a\"></span>bei<span class=\"_ _a\"></span>zulegenden </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24c5\">Zeitwerts <span class=\"_ _a\"></span>einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>ufgelaufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Zinsen) <span class=\"_ _a\"></span>wer<span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>erbindlichkeit<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>bewerte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtPL <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>usg<span class=\"_ _d\"></span>ewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Analog <span class=\"_ _a\"></span>zu d<span class=\"_ _a\"></span>en </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24c6\">finanzielle<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den nach<span class=\"_ _d\"></span>rangige <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erbindlichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ab d<span class=\"_ _a\"></span>er erstmali<span class=\"_ _a\"></span>gen Anwend<span class=\"_ _a\"></span>ung von IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 9 m<span class=\"_ _a\"></span>it ihre<span class=\"_ _a\"></span>m </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24c7\">\u201eDirty V<span class=\"_ _2\"></span>alue\u201c e<span class=\"_ _d\"></span>rfasst.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs24c8\">AUSBUCHUN<span class=\"_ _a\"></span>G UND <span class=\"_ _a\"></span>WESEN<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>LICH<span class=\"_ _d\"></span>E <span class=\"_ _a\"></span>\u00c4NDERUNG FIN<span class=\"_ _d\"></span>ANZIE<span class=\"_ _a\"></span>LLER <span class=\"_ _a\"></span>VERBINDLIC<span class=\"_ _a\"></span>H<span class=\"_ _1\"></span>KEIT<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24c9\">Eine <span class=\"_ _1\"></span>fin<span class=\"_ _d\"></span>anzielle V<span class=\"_ _2\"></span>erbindlich<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>ausgebu<span class=\"_ _a\"></span>cht, <span class=\"_ _1\"></span>wenn die <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>hr <span class=\"_ _1\"></span>zugru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de liegende V<span class=\"_ _a\"></span>erpfl<span class=\"_ _a\"></span>ichtung <span class=\"_ _1\"></span>erf\u00fcll<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, aufge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ob<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24ca\">loschen ist.<span class=\"_ _d\"></span> W<span class=\"_ _1\"></span>ird<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>eine best<span class=\"_ _a\"></span>ehende finan<span class=\"_ _d\"></span>zielle V<span class=\"_ _2\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span> du<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e ander<span class=\"_ _a\"></span>e finanziell<span class=\"_ _d\"></span>e V<span class=\"_ _a\"></span>erbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlichkeit dess<span class=\"_ _a\"></span>elben Kre<span class=\"_ _a\"></span>dit-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24cb\">gebers <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>substa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ziell <span class=\"_ _2\"></span>anderen<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>ertragsbe<span class=\"_ _a\"></span>dingunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ausge<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>usc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>oder <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en di<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>Beding<span class=\"_ _a\"></span>ungen <span class=\"_ _a\"></span>einer <span class=\"_ _a\"></span>bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24cc\">bindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _d\"></span> wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> ge<span class=\"_ _a\"></span>\u00e4ndert, so<span class=\"_ _a\"></span> wird <span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> solc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Aust<span class=\"_ _a\"></span>ausch o<span class=\"_ _a\"></span>der eine<span class=\"_ _d\"></span> sol<span class=\"_ _d\"></span>che \u00c4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ung als <span class=\"_ _d\"></span>Ausbu<span class=\"_ _a\"></span>chung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rspr<span class=\"_ _a\"></span>\u00fcng-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24cd\">lichen <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>erbindli<span class=\"_ _a\"></span>chkeit <span class=\"_ _f\"></span>und <span class=\"_ _e\"></span>Ansa<span class=\"_ _d\"></span>tz <span class=\"_ _f\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _e\"></span>neuen <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>bin<span class=\"_ _a\"></span>dlichkeit <span class=\"_ _e\"></span>behandelt. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _e\"></span>zwische<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>d<span class=\"_ _1\"></span>em <span class=\"_ _e\"></span>Buch<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>ur<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs24ce\">spr\u00fcnglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en fi<span class=\"_ _a\"></span>nanzielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeit u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>der ge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>eg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nleist<span class=\"_ _a\"></span>ung wir<span class=\"_ _d\"></span>d erfo<span class=\"_ _d\"></span>lgswirks<span class=\"_ _a\"></span>am erfasst. <span class=\"_ _a\"></span> </div>Verb<span class=\"_ _a\"></span>indlichkeiten<span class=\"_ _a\"></span> Die <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Bilan<span class=\"_ _d\"></span>z <span class=\"_ _11\"> </span>ausge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>betr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fen <span class=\"_ _11\"> </span>IFRS 9 <span class=\"_ _11\"> </span>bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>V<span class=\"_ _d\"></span>erbi<span class=\"_ _a\"></span>ndlichkeiten<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>und <span class=\"_ _11\"> </span>Sonstig<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erbin-<span class=\"_ _3ca\"> </span>dlichkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en.<span class=\"_ _a\"></span> Betref<span class=\"_ _a\"></span>fend de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Posten IFRS 9<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>bewert<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>e V<span class=\"_ _2\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>kei<span class=\"_ _d\"></span>ten wird auf die A<span class=\"_ _d\"></span>usf\u00fch<span class=\"_ _d\"></span>rung Fina<span class=\"_ _d\"></span>nzielle V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im Kapitel \u201e25.4. <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>inanzinst<span class=\"_ _a\"></span>rumente\u201c<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ab<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>Seite 1<span class=\"_ _a\"></span>63 <span class=\"_ _f\"></span>verwi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _d\"></span>n. <span class=\"_ _f\"> </span>Der <span class=\"_ _e\"></span>Po<span class=\"_ _d\"></span>sten <span class=\"_ _f\"></span>So<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stige<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>wird <span class=\"_ _3\"></span>zu <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>haf<span class=\"_ _a\"></span>fun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>kosten bilanziert<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "Finanziel<span class=\"_ _d\"></span>le V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rb<span class=\"_ _a\"></span>indlichkeite<span class=\"_ _a\"></span>n BEWER<span class=\"_ _a\"></span>TUNGSKA<span class=\"_ _2\"></span>TEGORIEN<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>F\u00dcR<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>FINAN<span class=\"_ _a\"></span>ZIELLE <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>ERBIND<span class=\"_ _a\"></span>LICHKEITEN<span class=\"_ _a\"></span> Finanziell<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erb<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndlichkeit<span class=\"_ _d\"></span>en, au\u00dfer <span class=\"_ _1\"></span>Kr<span class=\"_ _a\"></span>editzusage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>finan<span class=\"_ _d\"></span>zielle Garantien,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den zu <span class=\"_ _1\"></span>fortgef\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _d\"></span>fungsko<span class=\"_ _d\"></span>st<span class=\"_ _d\"></span>en oder <span class=\"_ _1\"></span>erfol<span class=\"_ _a\"></span>gswirksam <span class=\"_ _1\"></span>zum<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>bei<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert bewertet,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>sofern<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sie<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>Hand<span class=\"_ _a\"></span>elszwecke<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>es sich bei <span class=\"_ _a\"></span>ih<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>derivati<span class=\"_ _a\"></span>ve<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>handelt. <span class=\"_ _a\"></span>Die <span class=\"_ _d\"></span>VIG <span class=\"_ _a\"></span>hat <span class=\"_ _a\"></span>kein wes<span class=\"_ _a\"></span>entliches <span class=\"_ _a\"></span>Portfol<span class=\"_ _a\"></span>io f<span class=\"_ _a\"></span>ina<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeiten, <span class=\"_ _a\"></span>die zur <span class=\"_ _10\"> </span>Design<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ion <span class=\"_ _11\"> </span>als <span class=\"_ _11\"> </span>erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _11\"> </span>zum <span class=\"_ _11\"> </span>beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Zeitwert <span class=\"_ _11\"> </span>bewertet <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. <span class=\"_ _10\"> </span>Alle <span class=\"_ _11\"> </span>Derivate <span class=\"_ _11\"> </span>mit <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>inem<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>negativ<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Zeitwert <span class=\"_ _2\"></span>(gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 13,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ermittelt <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>Grundlage <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>sogenan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>\u201edirty<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value\u201c, <span class=\"_ _2\"></span>d. <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>des <span class=\"_ _a\"></span>bei<span class=\"_ _a\"></span>zulegenden Zeitwerts <span class=\"_ _a\"></span>einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>ufgelaufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Zinsen) <span class=\"_ _a\"></span>wer<span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>erbindlichkeit<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>bewerte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtPL <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>usg<span class=\"_ _d\"></span>ewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Analog <span class=\"_ _a\"></span>zu d<span class=\"_ _a\"></span>en finanzielle<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den nach<span class=\"_ _d\"></span>rangige <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erbindlichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ab d<span class=\"_ _a\"></span>er erstmali<span class=\"_ _a\"></span>gen Anwend<span class=\"_ _a\"></span>ung von IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 9 m<span class=\"_ _a\"></span>it ihre<span class=\"_ _a\"></span>m \u201eDirty V<span class=\"_ _2\"></span>alue\u201c e<span class=\"_ _d\"></span>rfasst.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> Verb<span class=\"_ _a\"></span>indlichkeiten<span class=\"_ _a\"></span> Die <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Bilan<span class=\"_ _d\"></span>z <span class=\"_ _11\"> </span>ausge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>betr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fen <span class=\"_ _11\"> </span>IFRS 9 <span class=\"_ _11\"> </span>bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>V<span class=\"_ _d\"></span>erbi<span class=\"_ _a\"></span>ndlichkeiten<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>und <span class=\"_ _11\"> </span>Sonstig<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erbin-<span class=\"_ _3ca\"> </span>dlichkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en.<span class=\"_ _a\"></span> Betref<span class=\"_ _a\"></span>fend de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Posten IFRS 9<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>bewert<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>e V<span class=\"_ _2\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>kei<span class=\"_ _d\"></span>ten wird auf die A<span class=\"_ _d\"></span>usf\u00fch<span class=\"_ _d\"></span>rung Fina<span class=\"_ _d\"></span>nzielle V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im Kapitel \u201e25.4. <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>inanzinst<span class=\"_ _a\"></span>rumente\u201c<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ab<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>Seite 1<span class=\"_ _a\"></span>63 <span class=\"_ _f\"></span>verwi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _d\"></span>n. <span class=\"_ _f\"> </span>Der <span class=\"_ _e\"></span>Po<span class=\"_ _d\"></span>sten <span class=\"_ _f\"></span>So<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stige<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>wird <span class=\"_ _3\"></span>zu <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>haf<span class=\"_ _a\"></span>fun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>kosten bilanziert<span class=\"_ _3ca\"> </span>.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "Finanziel<span class=\"_ _d\"></span>le V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rb<span class=\"_ _a\"></span>indlichkeite<span class=\"_ _a\"></span>n BEWER<span class=\"_ _a\"></span>TUNGSKA<span class=\"_ _2\"></span>TEGORIEN<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>F\u00dcR<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>FINAN<span class=\"_ _a\"></span>ZIELLE <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>ERBIND<span class=\"_ _a\"></span>LICHKEITEN<span class=\"_ _a\"></span> Finanziell<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>erb<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndlichkeit<span class=\"_ _d\"></span>en, au\u00dfer <span class=\"_ _1\"></span>Kr<span class=\"_ _a\"></span>editzusage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>finan<span class=\"_ _d\"></span>zielle Garantien,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den zu <span class=\"_ _1\"></span>fortgef\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _d\"></span>fungsko<span class=\"_ _d\"></span>st<span class=\"_ _d\"></span>en oder <span class=\"_ _1\"></span>erfol<span class=\"_ _a\"></span>gswirksam <span class=\"_ _1\"></span>zum<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>bei<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert bewertet,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>sofern<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sie<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>Hand<span class=\"_ _a\"></span>elszwecke<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>gehalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>es sich bei <span class=\"_ _a\"></span>ih<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>derivati<span class=\"_ _a\"></span>ve<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>handelt. <span class=\"_ _a\"></span>Die <span class=\"_ _d\"></span>VIG <span class=\"_ _a\"></span>hat <span class=\"_ _a\"></span>kein wes<span class=\"_ _a\"></span>entliches <span class=\"_ _a\"></span>Portfol<span class=\"_ _a\"></span>io f<span class=\"_ _a\"></span>ina<span class=\"_ _1\"></span>nziell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>erbindli<span class=\"_ _a\"></span>chkeiten, <span class=\"_ _a\"></span>die zur <span class=\"_ _10\"> </span>Design<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ion <span class=\"_ _11\"> </span>als <span class=\"_ _11\"> </span>erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _11\"> </span>zum <span class=\"_ _11\"> </span>beizuleg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Zeitwert <span class=\"_ _11\"> </span>bewertet <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. <span class=\"_ _10\"> </span>Alle <span class=\"_ _11\"> </span>Derivate <span class=\"_ _11\"> </span>mit <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>inem<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>negativ<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n beizulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>Zeitwert <span class=\"_ _2\"></span>(gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>IFRS 13,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ermittelt <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>Grundlage <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>sogenan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>\u201edirty<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>fair <span class=\"_ _a\"></span>value\u201c, <span class=\"_ _2\"></span>d. <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>des <span class=\"_ _a\"></span>bei<span class=\"_ _a\"></span>zulegenden Zeitwerts <span class=\"_ _a\"></span>einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>ufgelaufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Zinsen) <span class=\"_ _a\"></span>wer<span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>erbindlichkeit<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>bewerte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtPL <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>usg<span class=\"_ _d\"></span>ewiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Analog <span class=\"_ _a\"></span>zu d<span class=\"_ _a\"></span>en finanzielle<span class=\"_ _a\"></span>n V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den nach<span class=\"_ _d\"></span>rangige <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erbindlichk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ab d<span class=\"_ _a\"></span>er erstmali<span class=\"_ _a\"></span>gen Anwend<span class=\"_ _a\"></span>ung von IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 9 m<span class=\"_ _a\"></span>it ihre<span class=\"_ _a\"></span>m \u201eDirty V<span class=\"_ _2\"></span>alue\u201c e<span class=\"_ _d\"></span>rfasst.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "Erf<span class=\"_ _a\"></span>assung von Zins<span class=\"_ _a\"></span>ertr\u00e4gen<span class=\"_ _a\"></span> Gem\u00e4\u00df <span class=\"_ _1\"></span>IFRS 9<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Zinse<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IFRS 9<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>finanziel<span class=\"_ _d\"></span>len <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerte <span class=\"_ _1\"></span>bewer<span class=\"_ _d\"></span>tet <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>AC <span class=\"_ _1\"></span>oder<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _a\"></span>wertet <span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>u FVtOCI unter <span class=\"_ _1\"></span>Anwen<span class=\"_ _d\"></span>dung der <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektiv<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>insme<span class=\"_ _a\"></span>thode <span class=\"_ _1\"></span>erfasst. Der <span class=\"_ _1\"></span>Ef<span class=\"_ _a\"></span>fektivzinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>jene<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Kalkul<span class=\"_ _d\"></span>ationszinss<span class=\"_ _a\"></span>atz, <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>dem die gesch\u00e4t<span class=\"_ _d\"></span>zte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>\u00fcnftigen <span class=\"_ _a\"></span>Zahlu<span class=\"_ _d\"></span>ngsstr\u00f6m<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>\u00fcber <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>erwartete<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>Laufzeit <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>finanziel<span class=\"_ _d\"></span>le<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts <span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>gegeben<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>s einen k\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>zer<span class=\"_ _a\"></span>en Zeitra<span class=\"_ _a\"></span>um exakt auf d<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Bruttobuc<span class=\"_ _a\"></span>hwert des f<span class=\"_ _a\"></span>inanziellen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werts abge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>inst <span class=\"_ _a\"></span>werden. <span class=\"_ _a\"></span> Der <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fektivzi<span class=\"_ _d\"></span>nssatz, <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>somit <span class=\"_ _3\"></span>auch <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>fortgef\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten <span class=\"_ _3\"></span>Ans<span class=\"_ _a\"></span>chaff<span class=\"_ _d\"></span>ungskoste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>des <span class=\"_ _3\"></span>finanzielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts, <span class=\"_ _3\"></span>wird <span class=\"_ _1\"></span>unter Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>ransaktio<span class=\"_ _a\"></span>nskosten, <span class=\"_ _2\"></span>eines <span class=\"_ _2\"></span>Agios <span class=\"_ _2\"></span>oder <span class=\"_ _2\"></span>Disagi<span class=\"_ _a\"></span>os <span class=\"_ _a\"></span>bei <span class=\"_ _a\"></span>Akquisi<span class=\"_ _a\"></span>tion <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>fina<span class=\"_ _d\"></span>nziellen<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswerts<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>sowie von <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>eb\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n oder <span class=\"_ _a\"></span>Kosten be<span class=\"_ _a\"></span>rech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et, di<span class=\"_ _a\"></span>e eine<span class=\"_ _a\"></span>n integral<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>est<span class=\"_ _a\"></span>andteil des <span class=\"_ _a\"></span>Eff<span class=\"_ _d\"></span>ektivzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es <span class=\"_ _d\"></span>darst<span class=\"_ _a\"></span>ellen. Bei<span class=\"_ _a\"></span> der E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>ung von <span class=\"_ _1\"></span>Zinsertr\u00e4g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>ein <span class=\"_ _1\"></span>Zinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> zu<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>runde <span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>elegt, der <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>bestm\u00f6gli<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>Sch\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung eines <span class=\"_ _1\"></span>konstant<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Zi<span class=\"_ _a\"></span>nssatzes \u00fc<span class=\"_ _1\"></span>ber<span class=\"_ _a\"></span> die erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> La<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fzeit <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s S<span class=\"_ _a\"></span>chuldinstr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nts e<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>sp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t.<span class=\"_ _d\"></span> Bei v<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>abe<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>erzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ten <span class=\"_ _a\"></span>ver\u00e4n<span class=\"_ _a\"></span>dert sic<span class=\"_ _a\"></span>h <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>Eff<span class=\"_ _d\"></span>ektivzinss<span class=\"_ _a\"></span>atz a<span class=\"_ _a\"></span>uch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dur<span class=\"_ _a\"></span>ch die <span class=\"_ _2\"></span>periodisch<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>rgenomme<span class=\"_ _a\"></span>ne Neufestleg<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der Kupo<span class=\"_ _a\"></span>nzinsen, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> die E<span class=\"_ _a\"></span>ntwicklu<span class=\"_ _d\"></span>ng der Zi<span class=\"_ _a\"></span>nss\u00e4tze wid<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>piegelt. Im Posten Zinsertr\u00e4g<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> der <span class=\"_ _1\"></span>Eff<span class=\"_ _a\"></span>ekt<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sme<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ho<span class=\"_ _d\"></span>de<span class=\"_ _3ca\"> </span>werde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>ausschli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Zinsen auf F<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>anzi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>strum<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nte bewer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et zu AC oder be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> zu <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>VtO<span class=\"_ _a\"></span>CI erfasst.<span class=\"_ _3ca\"> </span>Der <span class=\"_ _3\"></span>Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sertr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>\u00fcbrige<span class=\"_ _3ca\"> </span>umfass<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>Zinsen <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _a\"></span>len <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _d\"></span>ensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>et <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>FVtP<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>ebenfalls<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>unter Ableitung d<span class=\"_ _a\"></span>es Eff<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>zi<span class=\"_ _d\"></span>nssatz<span class=\"_ _d\"></span>es kalk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "<div class=\"t m1 h44 ff57 fs1d fc5 sc0 ls4 ws0 gs24e1\">R\u00fcckkaufv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nbaru<span class=\"_ _a\"></span>ngen und um<span class=\"_ _a\"></span>gekehrte R\u00fc<span class=\"_ _a\"></span>ckkaufvere<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nbarun<span class=\"_ _a\"></span>gen </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24e2\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtpapie<span class=\"_ _a\"></span>re, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>Ra<span class=\"_ _a\"></span>hmen <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>R\u00fcckk<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>einbarung<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>verkauft werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>ni<span class=\"_ _d\"></span>cht <span class=\"_ _1\"></span>aus <span class=\"_ _1\"></span>der B<span class=\"_ _1\"></span>ila<span class=\"_ _a\"></span>nz <span class=\"_ _1\"></span>ausgebuc<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>, da </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs23e2\">im <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>esentliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Eigent<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m v<span class=\"_ _1\"></span>erb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Risi<span class=\"_ _a\"></span>ken <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Chance<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zur\u00fcckb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den. <span class=\"_ _1\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>entspr<span class=\"_ _a\"></span>echend<span class=\"_ _a\"></span>en </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs3da\">erhalten<span class=\"_ _d\"></span>en  Barmittel<span class=\"_ _d\"></span>  w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den  in<span class=\"_ _1\"></span>  der  konsolidi<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  Bilanz  als  V<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>enswert  mit <span class=\"_ _7\"> </span>ei<span class=\"_ _a\"></span>ner <span class=\"_ _7\"> </span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsp<span class=\"_ _a\"></span>rechende<span class=\"_ _a\"></span>n <span class=\"_ _7\"> </span>R\u00fcc<span class=\"_ _d\"></span>kgabe-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24e3\">verpflich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ung <span class=\"_ _1\"></span>einsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>\u00dflic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>aufgela<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fene<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Zinsen <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rbindl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>keit <span class=\"_ _1\"></span>inner<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alb <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Barsiche<span class=\"_ _a\"></span>rhe<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>Wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>papi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rlei<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>nd </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24e4\">R\u00fcckkauf<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>einbarung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ausge<span class=\"_ _a\"></span>wiesen. D<span class=\"_ _a\"></span>ies spi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gelt <span class=\"_ _2\"></span>den wi<span class=\"_ _a\"></span>rtschaftlic<span class=\"_ _a\"></span>hen G<span class=\"_ _d\"></span>ehalt <span class=\"_ _a\"></span>der T<span class=\"_ _4\"></span>rans<span class=\"_ _d\"></span>aktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ls <span class=\"_ _a\"></span>Auslei<span class=\"_ _a\"></span>hun<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>an <span class=\"_ _a\"></span>die VI<span class=\"_ _d\"></span>G </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24e5\">wider<span class=\"_ _2\"></span>.<span class=\"_ _d\"></span> Die <span class=\"_ _1\"></span>Dif<span class=\"_ _2\"></span>ferenz zwis<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m V<span class=\"_ _a\"></span>erk<span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>fs-<span class=\"_ _a\"></span> u<span class=\"_ _1\"></span>nd R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckka<span class=\"_ _a\"></span>ufprei<span class=\"_ _d\"></span>s wird <span class=\"_ _d\"></span>als Zinsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fw<span class=\"_ _d\"></span>endung<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>behan<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>lt und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>\u00fcber di<span class=\"_ _d\"></span>e Laufze<span class=\"_ _a\"></span>it<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24e6\">der V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nbarung abg<span class=\"_ _a\"></span>egren<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t. <span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24e7\">Dagege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>W<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tpapie<span class=\"_ _a\"></span>re, <span class=\"_ _e\"></span>die <span class=\"_ _f\"></span>im <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>hmen <span class=\"_ _e\"></span>von <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>mge<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>hrt<span class=\"_ _d\"></span>en <span class=\"_ _e\"></span>R\u00fcckka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fver<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nbarungsgesc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>erwor<span class=\"_ _d\"></span>ben <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24e8\">nicht in der Bilanz erfasst.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Der geza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lte Bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag, eins<span class=\"_ _a\"></span>chlie\u00dflich abgeg<span class=\"_ _a\"></span>renzte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Zinse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, wird i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der Bilan<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> in den Ausleih<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24e9\">bewertet zu AC <span class=\"_ _1\"></span>erfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Die Dif<span class=\"_ _a\"></span>ferenz <span class=\"_ _1\"></span>zwisc<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>dem Kauf- und W<span class=\"_ _1\"></span>ied<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rve<span class=\"_ _d\"></span>rkaufspr<span class=\"_ _a\"></span>eis wird im <span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>ntspr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>enden <span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rzfristig<span class=\"_ _a\"></span>en </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24ea\">Poste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in d<span class=\"_ _d\"></span>er Gewin<span class=\"_ _a\"></span>n- und V<span class=\"_ _2\"></span>erlustre<span class=\"_ _a\"></span>chnung e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fasst <span class=\"_ _a\"></span>und u<span class=\"_ _d\"></span>nter Anw<span class=\"_ _a\"></span>endung de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Ef<span class=\"_ _a\"></span>fektivzinsme<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>de ber<span class=\"_ _a\"></span>echnet. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "<div class=\"t m1 h42 ff58 fs1f fc5 sc0 ls4 ws0 gs24ec\">25.5.<span class=\"ff5b\"> </span>Gesch\u00e4ft<span class=\"_ _a\"></span>s- o<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r F<span class=\"_ _a\"></span>irmenwerte </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24ed\">Die <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>ch\u00e4fts- <span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>der <span class=\"_ _3\"></span>Fi<span class=\"_ _d\"></span>rmen<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>unktionale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>W<span class=\"_ _2\"></span>\u00e4hrung <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>je<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gen <span class=\"_ _3\"></span>Einhei<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>gef<span class=\"_ _a\"></span>\u00fchr<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>der </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24ee\">Gesch\u00e4fts<span class=\"_ _d\"></span>- <span class=\"_ _f\"> </span>oder<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Firme<span class=\"_ _a\"></span>nwerte <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>rfolg<span class=\"_ _d\"></span>t <span class=\"_ _e\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _e\"></span>An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chaffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>ten <span class=\"_ _f\"> </span>abz\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>kum<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>erter <span class=\"_ _e\"></span>Wertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungsaufwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _e\"></span>Bei </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24ef\">Anteilen <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>at <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>q<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ity <span class=\"_ _a\"></span>bewertete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Unternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n i<span class=\"_ _a\"></span>st <span class=\"_ _a\"></span>der G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h\u00e4fts- od<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>irm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nwe<span class=\"_ _d\"></span>rt im<span class=\"_ _a\"></span> for<span class=\"_ _a\"></span>tgeschrieb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Beteiligu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24f0\">wert enth<span class=\"_ _a\"></span>alten.<span class=\"_ _3ca\"> </span> </div><div class=\"t m1 h44 ff57 fs1d fc5 sc0 ls4 ws0 gs22e7\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22e8\">Zum <span class=\"_ _1\"></span>Zweck <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>\u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>pr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Firmenw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>oc<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>Ebene <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>geog<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aphis<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>L\u00e4nder </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22e9\">zu e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ner zahlungsmit<span class=\"_ _a\"></span>telgenerier<span class=\"_ _a\"></span>enden Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>heit (C<span class=\"_ _a\"></span>GU-Gruppe)<span class=\"_ _a\"></span> z<span class=\"_ _1\"></span>usamm<span class=\"_ _a\"></span>engefasst. <span class=\"_ _d\"></span>Diese CGU-<span class=\"_ _a\"></span>Gruppen, a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f dere<span class=\"_ _a\"></span>n Basis der </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gscf\">W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>test <span class=\"_ _e\"></span>dur<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hgef\u00fc<span class=\"_ _a\"></span>hrt <span class=\"_ _f\"></span>wird, <span class=\"_ _3\"></span>entspre<span class=\"_ _a\"></span>chen <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>G<span class=\"_ _1\"></span>esch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ftssegm<span class=\"_ _a\"></span>enten. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>\u00dcberpr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fung <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Wer<span class=\"_ _a\"></span>thaltigkeit <span class=\"_ _3\"></span>der </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22ea\">Markenr<span class=\"_ _a\"></span>echte <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _11\"> </span>zus<span class=\"_ _a\"></span>\u00e4tzlich <span class=\"_ _f\"> </span>einzeln <span class=\"_ _11\"> </span>mi<span class=\"_ _d\"></span>t <span class=\"_ _11\"> </span>dem <span class=\"_ _f\"> </span>Lize<span class=\"_ _d\"></span>nzpre<span class=\"_ _a\"></span>isana<span class=\"_ _1\"></span>log<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _f\"></span>Bei <span class=\"_ _11\"> </span>imm<span class=\"_ _d\"></span>ateri<span class=\"_ _a\"></span>ellen <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerten <span class=\"_ _f\"></span>mit </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24f2\">unbegr<span class=\"_ _a\"></span>enzter <span class=\"_ _f\"> </span>Nutzungsd<span class=\"_ _a\"></span>auer<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>(Firme<span class=\"_ _a\"></span>nwerte <span class=\"_ _11\"> </span>und <span class=\"_ _f\"></span>akti<span class=\"_ _d\"></span>vierte <span class=\"_ _f\"> </span>Markenr<span class=\"_ _a\"></span>echte) <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _f\"> </span>eine <span class=\"_ _11\"> </span>solche <span class=\"_ _f\"> </span>\u00dcberp<span class=\"_ _a\"></span>r\u00fcfung <span class=\"_ _11\"> </span>im <span class=\"_ _f\"> </span>Fall <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd2\">ausl\u00f6se<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Er<span class=\"_ _a\"></span>eignisses <span class=\"_ _d\"></span>(T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>iggeri<span class=\"_ _a\"></span>ng Event) <span class=\"_ _a\"></span>auch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>unterj\u00e4hrig<span class=\"_ _a\"></span>, jedoch zumi<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>est <span class=\"_ _a\"></span>zum Ende d<span class=\"_ _a\"></span>es Gesch\u00e4ftsj<span class=\"_ _a\"></span>ahres.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22ed\">Als er<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielbar<span class=\"_ _a\"></span>er Betr<span class=\"_ _d\"></span>ag <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>Reco<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>ble Amo<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nt) de<span class=\"_ _a\"></span>r CGU-<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _d\"></span>pe wir<span class=\"_ _a\"></span>d grunds<span class=\"_ _a\"></span>\u00e4tzlich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>wert u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter A<span class=\"_ _a\"></span>nwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs22ee\">ertragso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Disco<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>Cash <span class=\"_ _3\"></span>flo<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-M<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>hode <span class=\"_ _3\"></span>ermittelt<span class=\"_ _a\"></span>. <span class=\"_ _e\"></span>In <span class=\"_ _e\"></span>jen<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>F\u00e4<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span>n, <span class=\"_ _e\"></span>wo <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Nutz<span class=\"_ _a\"></span>ungswert <span class=\"_ _3\"></span>unter <span class=\"_ _3\"></span>dem<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Buchwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd5\">liegt, wird zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> der <span class=\"_ _1\"></span>Zeit<span class=\"_ _d\"></span>wert abz\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>er\u00e4<span class=\"_ _d\"></span>u\u00dferungsko<span class=\"_ _a\"></span>sten er<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>telt. <span class=\"_ _1\"></span>F\u00fcr die <span class=\"_ _1\"></span>Ermi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>tlung des bei<span class=\"_ _d\"></span>zulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den Zeitwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd6\">abz\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>er\u00e4u\u00dfer<span class=\"_ _d\"></span>ungskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d auf T<span class=\"_ _5b\"></span>r<span class=\"_ _1\"></span>ailing-<span class=\"_ _a\"></span>B\u00f6r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lti<span class=\"_ _a\"></span>plikatore<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur\u00fcckg<span class=\"_ _a\"></span>egr<span class=\"_ _1\"></span>if<span class=\"_ _a\"></span>fe<span class=\"_ _d\"></span>n. </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24f3\">F\u00fcr die Ermit<span class=\"_ _a\"></span>tlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g des Nutz<span class=\"_ _a\"></span>ungsw<span class=\"_ _a\"></span>erts wer<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r die <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>nteils<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>ner verf\u00fcg<span class=\"_ _a\"></span>bar<span class=\"_ _a\"></span>en Cash <span class=\"_ _1\"></span>flo<span class=\"_ _a\"></span>ws von<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcnf Planj<span class=\"_ _a\"></span>ahre<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>und die </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd8\">nachfo<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>gende<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Re<span class=\"_ _a\"></span>nte <span class=\"_ _1\"></span>dis<span class=\"_ _a\"></span>konti<span class=\"_ _a\"></span>ert. Bedi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gt dur<span class=\"_ _a\"></span>ch die <span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>mstell<span class=\"_ _a\"></span>ung auf IFRS 17<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ab dem 1.1.2<span class=\"_ _a\"></span>023 <span class=\"_ _1\"></span>wu<span class=\"_ _a\"></span>rde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>Pl<span class=\"_ _a\"></span>anu<span class=\"_ _d\"></span>ngs-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsd9\">re<span class=\"_ _a\"></span>chnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>ebenf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>IFRS 17<span class=\"_ _a\"></span>-Str<span class=\"_ _d\"></span>ukt<span class=\"_ _a\"></span>ur <span class=\"_ _3\"></span>ad<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ert. <span class=\"_ _3\"></span>All<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>T<span class=\"_ _5b\"></span>ochte<span class=\"_ _d\"></span>rges<span class=\"_ _a\"></span>ells<span class=\"_ _a\"></span>chafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ers<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ell<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>etailpl<span class=\"_ _a\"></span>anung<span class=\"_ _d\"></span>sr<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nun<span class=\"_ _a\"></span>gen <span class=\"_ _1\"></span>in </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsda\">lokal<span class=\"_ _a\"></span>er W<span class=\"_ _2\"></span>\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g f<span class=\"_ _a\"></span>\u00fcr dr<span class=\"_ _a\"></span>ei J<span class=\"_ _a\"></span>ahr<span class=\"_ _d\"></span>e, <span class=\"_ _d\"></span>welc<span class=\"_ _a\"></span>he i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fsi<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ratssit<span class=\"_ _a\"></span>zunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>nger<span class=\"_ _a\"></span>eic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t u<span class=\"_ _a\"></span>nd z<span class=\"_ _a\"></span>entral <span class=\"_ _d\"></span>im <span class=\"_ _a\"></span>Rahme<span class=\"_ _a\"></span>n des<span class=\"_ _d\"></span> Pl<span class=\"_ _a\"></span>anung<span class=\"_ _d\"></span>s- <span class=\"_ _a\"></span>und </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsdb\">Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _a\"></span>ollp<span class=\"_ _a\"></span>roze<span class=\"_ _d\"></span>sse<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>pla<span class=\"_ _a\"></span>usibil<span class=\"_ _a\"></span>isie<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en.<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>eiter<span class=\"_ _a\"></span>entwi<span class=\"_ _a\"></span>cklu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Det<span class=\"_ _d\"></span>ailpl<span class=\"_ _a\"></span>anu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>hnung<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _d\"></span>\u00fcr <span class=\"_ _1\"></span>weiter<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>zw<span class=\"_ _a\"></span>ei <span class=\"_ _3\"></span>Ja<span class=\"_ _a\"></span>hre<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>f\u00fcr </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsdc\">die <span class=\"_ _7\"> </span>ewig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>Rent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>erfolgt<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>mitt<span class=\"_ _a\"></span>els <span class=\"_ _8\"> </span>Pro<span class=\"_ _a\"></span>gnos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>zieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _13\"> </span>vo<span class=\"_ _a\"></span>n <span class=\"_ _13\"> </span>S<span class=\"_ _a\"></span>chl\u00fcssel<span class=\"_ _a\"></span>par<span class=\"_ _d\"></span>am<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>(<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>ombi<span class=\"_ _d\"></span>ned<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>Ratios,<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>Pr\u00e4m<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span>nentwi<span class=\"_ _a\"></span>cklu<span class=\"_ _d\"></span>ng, </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsdd\">Fina<span class=\"_ _d\"></span>nz<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r\u00e4ge) <span class=\"_ _15\"> </span>basi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>end <span class=\"_ _15\"> </span>auf <span class=\"_ _14\"> </span>d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>en <span class=\"_ _15\"> </span>h<span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span>orisc<span class=\"_ _a\"></span>hen <span class=\"_ _14\"> </span>En<span class=\"_ _a\"></span>twickl<span class=\"_ _a\"></span>ungen <span class=\"_ _15\"> </span>und <span class=\"_ _15\"> </span>Erwa<span class=\"_ _a\"></span>rtunge<span class=\"_ _a\"></span>n <span class=\"_ _14\"> </span>hinsi<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>tlich <span class=\"_ _14\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _14\"> </span>zuk<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>ftig<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24f4\">Ma<span class=\"_ _d\"></span>rkte<span class=\"_ _a\"></span>ntwic<span class=\"_ _a\"></span>klung. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ro<span class=\"_ _a\"></span>gnos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ziert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>lows <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>ewige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ren<span class=\"_ _d\"></span>te <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>dem<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ch <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>nac<span class=\"_ _a\"></span>hhaltig <span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>erac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>F\u00fcr </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsde\">die U<span class=\"_ _a\"></span>mr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> in<span class=\"_ _d\"></span> Eu<span class=\"_ _a\"></span>ro <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d de<span class=\"_ _a\"></span>r Sti<span class=\"_ _a\"></span>chtags<span class=\"_ _a\"></span>kurs <span class=\"_ _d\"></span>zum<span class=\"_ _a\"></span> 31. D<span class=\"_ _a\"></span>ezemb<span class=\"_ _a\"></span>er des<span class=\"_ _a\"></span> Ges<span class=\"_ _a\"></span>ch\u00e4ftsj<span class=\"_ _a\"></span>ahr<span class=\"_ _a\"></span>es h<span class=\"_ _a\"></span>erange<span class=\"_ _a\"></span>zoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24f6\">Klima<span class=\"_ _a\"></span>risik<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _e\"></span>im<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Bes<span class=\"_ _a\"></span>t <span class=\"_ _e\"></span>Estim<span class=\"_ _d\"></span>ate<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>versi<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>technis<span class=\"_ _a\"></span>chen<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>R\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>ungen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>somit<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Erwart<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>wert <span class=\"_ _e\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Ca<span class=\"_ _a\"></span>sh </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24f7\">Flo<span class=\"_ _d\"></span>ws, die <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ertmi<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>rungst<span class=\"_ _d\"></span>est hera<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ezog<span class=\"_ _d\"></span>en werd<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>ber<span class=\"_ _a\"></span>\u00fccksi<span class=\"_ _d\"></span>chtig<span class=\"_ _a\"></span>t. <span class=\"_ _1\"></span>Die VIG bietet V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>o\u00df<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24f8\">wet<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>reig<span class=\"_ _a\"></span>nisse<span class=\"_ _a\"></span> an, <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>che je<span class=\"_ _a\"></span>doch <span class=\"_ _d\"></span>st<span class=\"_ _a\"></span>reng<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>R\u00fcck<span class=\"_ _d\"></span>ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>ungsri<span class=\"_ _a\"></span>chtli<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>n u<span class=\"_ _d\"></span>nt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24f9\">De<span class=\"_ _a\"></span>n C<span class=\"_ _a\"></span>GU-<span class=\"_ _a\"></span>Grupp<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>wir<span class=\"_ _2\"></span>d d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>sam<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>erm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _a\"></span> des<span class=\"_ _a\"></span> ve<span class=\"_ _a\"></span>rsi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>st<span class=\"_ _d\"></span>echn<span class=\"_ _a\"></span>isc<span class=\"_ _a\"></span>hen<span class=\"_ _a\"></span> Ges<span class=\"_ _a\"></span>ch\u00e4f<span class=\"_ _a\"></span>ts <span class=\"_ _a\"></span>zug<span class=\"_ _a\"></span>eor<span class=\"_ _2\"></span>dnet<span class=\"_ _a\"></span>. D<span class=\"_ _a\"></span>azu<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>h\u00f6r<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>neb<span class=\"_ _a\"></span>en </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24fa\">de<span class=\"_ _a\"></span>n Fi<span class=\"_ _a\"></span>rme<span class=\"_ _a\"></span>nwe<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>und<span class=\"_ _a\"></span> M<span class=\"_ _a\"></span>ark<span class=\"_ _a\"></span>enr<span class=\"_ _d\"></span>ec<span class=\"_ _a\"></span>hte<span class=\"_ _a\"></span>n a<span class=\"_ _a\"></span>uch<span class=\"_ _a\"></span> a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>akti<span class=\"_ _a\"></span>vie<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>t\u00e4n<span class=\"_ _a\"></span>de u<span class=\"_ _a\"></span>nd <span class=\"_ _a\"></span>Ku<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span>enst\u00f6<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>e, K<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>tala<span class=\"_ _a\"></span>nlag<span class=\"_ _a\"></span>en s<span class=\"_ _a\"></span>ow<span class=\"_ _a\"></span>ie </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24fb\">For<span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>son<span class=\"_ _a\"></span>stig<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>m\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _d\"></span>we<span class=\"_ _a\"></span>rte.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>run<span class=\"_ _a\"></span>gst<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>sc<span class=\"_ _d\"></span>he <span class=\"_ _2\"></span>R\u00fccks<span class=\"_ _a\"></span>tell<span class=\"_ _2\"></span>ung<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>aufe<span class=\"_ _a\"></span>nde <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndli<span class=\"_ _a\"></span>chk<span class=\"_ _a\"></span>eite<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>we<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24fc\">vo<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Buc<span class=\"_ _a\"></span>hwe<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>abg<span class=\"_ _a\"></span>ezoge<span class=\"_ _a\"></span>n.<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te, die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>VIG<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Hol<span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>bil<span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n, <span class=\"_ _1\"></span>abe<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>von den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>op<span class=\"_ _a\"></span>erati<span class=\"_ _a\"></span>v <span class=\"_ _1\"></span>t\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>en </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24fd\">Ges<span class=\"_ _a\"></span>ells<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ten <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>enut<span class=\"_ _a\"></span>zt <span class=\"_ _1\"></span>wer<span class=\"_ _2\"></span>den,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Fo<span class=\"_ _a\"></span>rm von<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Co<span class=\"_ _a\"></span>rpo<span class=\"_ _a\"></span>rate<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>As<span class=\"_ _a\"></span>sets<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>CG<span class=\"_ _d\"></span>U<span class=\"_ _a\"></span>-Gr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>zug<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rdn<span class=\"_ _a\"></span>et. Die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Cas<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>flo<span class=\"_ _a\"></span>ws <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24fe\">C<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>-Gr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span>n w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>ment<span class=\"_ _a\"></span>spr<span class=\"_ _2\"></span>ech<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>d um <span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rr<span class=\"_ _a\"></span>ech<span class=\"_ _d\"></span>net<span class=\"_ _a\"></span>e A<span class=\"_ _d\"></span>bs<span class=\"_ _a\"></span>chr<span class=\"_ _a\"></span>eib<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>von<span class=\"_ _a\"></span> zu<span class=\"_ _a\"></span>geo<span class=\"_ _a\"></span>rdn<span class=\"_ _a\"></span>ete<span class=\"_ _a\"></span>n Co<span class=\"_ _a\"></span>rpo<span class=\"_ _a\"></span>rate <span class=\"_ _a\"></span>Ass<span class=\"_ _a\"></span>ets <span class=\"_ _a\"></span>ada<span class=\"_ _a\"></span>pti<span class=\"_ _a\"></span>ert.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs24ff\">F\u00fcr<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>hnun<span class=\"_ _a\"></span>g <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>Dis<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>ntier<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>szi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>s\u00e4tz<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>wi<span class=\"_ _a\"></span>rd <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Ei<span class=\"_ _a\"></span>genk<span class=\"_ _a\"></span>apit<span class=\"_ _a\"></span>alko<span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>nsa<span class=\"_ _a\"></span>tz <span class=\"_ _3\"></span>(v<span class=\"_ _a\"></span>or <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>teu<span class=\"_ _a\"></span>ern) <span class=\"_ _3\"></span>au<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Basis<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>des<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>C<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>tal <span class=\"_ _3\"></span>As<span class=\"_ _a\"></span>set<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2500\">Pri<span class=\"_ _a\"></span>ci<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>M<span class=\"_ _a\"></span>odel<span class=\"_ _a\"></span>s <span class=\"_ _2\"></span>(CA<span class=\"_ _a\"></span>PM)<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ermi<span class=\"_ _a\"></span>ttel<span class=\"_ _a\"></span>t. <span class=\"_ _2\"></span>Da<span class=\"_ _a\"></span>zu <span class=\"_ _2\"></span>we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>zum<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>risi<span class=\"_ _a\"></span>kofr<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>Zins<span class=\"_ _a\"></span>sat<span class=\"_ _a\"></span>z <span class=\"_ _2\"></span>(ent<span class=\"_ _a\"></span>spri<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Sti<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span>agsr<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>dit<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>von <span class=\"_ _4\"></span>deut<span class=\"_ _a\"></span>sch<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>St<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ts<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2501\">anl<span class=\"_ _a\"></span>eih<span class=\"_ _d\"></span>en <span class=\"_ _f\"> </span>nac<span class=\"_ _d\"></span>h <span class=\"_ _11\"> </span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Sve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>son<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>eth<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>l\u00e4<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>pe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ifi<span class=\"_ _a\"></span>s<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Inf<span class=\"_ _a\"></span>latio<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>diff<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>enze<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>un<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>zus<span class=\"_ _a\"></span>chl\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>so<span class=\"_ _d\"></span>wi<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>das <span class=\"_ _f\"> </span>br<span class=\"_ _a\"></span>anc<span class=\"_ _a\"></span>hen-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2502\">sp<span class=\"_ _a\"></span>ezifi<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>he Ma<span class=\"_ _a\"></span>rkt<span class=\"_ _a\"></span>risi<span class=\"_ _a\"></span>ko <span class=\"_ _a\"></span>addi<span class=\"_ _a\"></span>ert. <span class=\"_ _a\"></span>De<span class=\"_ _a\"></span>r Be<span class=\"_ _a\"></span>ta-F<span class=\"_ _a\"></span>akto<span class=\"_ _a\"></span>r w<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>de z<span class=\"_ _a\"></span>um <span class=\"_ _d\"></span>S<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chta<span class=\"_ _a\"></span>g a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span> Basi<span class=\"_ _2\"></span>s ei<span class=\"_ _a\"></span>ner <span class=\"_ _a\"></span>defi<span class=\"_ _a\"></span>nie<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n Pe<span class=\"_ _a\"></span>er<span class=\"_ _2\"></span>-Gr<span class=\"_ _a\"></span>oup <span class=\"_ _a\"></span>ermi<span class=\"_ _a\"></span>tt<span class=\"_ _a\"></span>elt.<span class=\"_ _a\"></span> </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs9\">Die <span class=\"_ _1\"></span>langfristige<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>achst<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>msr<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>Ge<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h\u00e4ftsjahr a<span class=\"_ _1\"></span>nhand <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Compo<span class=\"_ _a\"></span>und <span class=\"_ _1\"></span>Annual <span class=\"_ _1\"></span>Grow<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>(CAGR<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>der </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2503\">Annahme,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>sich <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sich<span class=\"_ _d\"></span>erungsp<span class=\"_ _a\"></span>enetratio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>jewei<span class=\"_ _a\"></span>ligen <span class=\"_ _3\"></span>L\u00e4nde<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>nend <span class=\"_ _3\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>Jahr 2013<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>50\u20137<span class=\"_ _a\"></span>0 <span class=\"_ _3\"></span>Ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gsa\">den <span class=\"_ _3\"></span>akt<span class=\"_ _d\"></span>uellen <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tsc<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erh\u00e4ltnis<span class=\"_ _d\"></span>se<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>angleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ird,<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnet. <span class=\"_ _3\"></span>Z<span class=\"_ _d\"></span>ur <span class=\"_ _3\"></span>CAG<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Inflatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uschl<span class=\"_ _a\"></span>ag, <span class=\"_ _3\"></span>entspr<span class=\"_ _a\"></span>echend </div><div class=\"t m1 h41 ff59 fs1d fc5 sc0 ls4 ws0 gs2504\">der H\u00e4lf<span class=\"_ _d\"></span>te der i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ei<span class=\"_ _d\"></span>ge<span class=\"_ _d\"></span>nkapitalkos<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>haltet<span class=\"_ _a\"></span>en Inflation, ad<span class=\"_ _a\"></span>diert.<span class=\"_ _3ca\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "25.5.<span class=\"ff5b\"> </span>Gesch\u00e4ft<span class=\"_ _a\"></span>s- o<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r F<span class=\"_ _a\"></span>irmenwerte Die <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>ch\u00e4fts- <span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>der <span class=\"_ _3\"></span>Fi<span class=\"_ _d\"></span>rmen<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>unktionale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>W<span class=\"_ _2\"></span>\u00e4hrung <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>je<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eili<span class=\"_ _a\"></span>gen <span class=\"_ _3\"></span>Einhei<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>gef<span class=\"_ _a\"></span>\u00fchr<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>Bew<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>der Gesch\u00e4fts<span class=\"_ _d\"></span>- <span class=\"_ _f\"> </span>oder<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Firme<span class=\"_ _a\"></span>nwerte <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>rfolg<span class=\"_ _d\"></span>t <span class=\"_ _e\"></span>z<span class=\"_ _1\"></span>u <span class=\"_ _e\"></span>An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chaffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>ten <span class=\"_ _f\"> </span>abz\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>kum<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>erter <span class=\"_ _e\"></span>Wertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>ungsaufwe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _e\"></span>Bei Anteilen <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>at <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>q<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ity <span class=\"_ _a\"></span>bewertete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Unternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n i<span class=\"_ _a\"></span>st <span class=\"_ _a\"></span>der G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h\u00e4fts- od<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>irm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nwe<span class=\"_ _d\"></span>rt im<span class=\"_ _a\"></span> for<span class=\"_ _a\"></span>tgeschrieb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Beteiligu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch-<span class=\"_ _3ca\"> </span>wert enth<span class=\"_ _a\"></span>alten.<span class=\"_ _3ca\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Zum <span class=\"_ _1\"></span>Zweck <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>\u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>pr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Firmenw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>oc<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>Ebene <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>geog<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aphis<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>L\u00e4nder zu e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ner zahlungsmit<span class=\"_ _a\"></span>telgenerier<span class=\"_ _a\"></span>enden Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>heit (C<span class=\"_ _a\"></span>GU-Gruppe)<span class=\"_ _a\"></span> z<span class=\"_ _1\"></span>usamm<span class=\"_ _a\"></span>engefasst. <span class=\"_ _d\"></span>Diese CGU-<span class=\"_ _a\"></span>Gruppen, a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f dere<span class=\"_ _a\"></span>n Basis der W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>test <span class=\"_ _e\"></span>dur<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hgef\u00fc<span class=\"_ _a\"></span>hrt <span class=\"_ _f\"></span>wird, <span class=\"_ _3\"></span>entspre<span class=\"_ _a\"></span>chen <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>G<span class=\"_ _1\"></span>esch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ftssegm<span class=\"_ _a\"></span>enten. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>\u00dcberpr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fung <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Wer<span class=\"_ _a\"></span>thaltigkeit <span class=\"_ _3\"></span>der Markenr<span class=\"_ _a\"></span>echte <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _11\"> </span>zus<span class=\"_ _a\"></span>\u00e4tzlich <span class=\"_ _f\"> </span>einzeln <span class=\"_ _11\"> </span>mi<span class=\"_ _d\"></span>t <span class=\"_ _11\"> </span>dem <span class=\"_ _f\"> </span>Lize<span class=\"_ _d\"></span>nzpre<span class=\"_ _a\"></span>isana<span class=\"_ _1\"></span>log<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _f\"></span>Bei <span class=\"_ _11\"> </span>imm<span class=\"_ _d\"></span>ateri<span class=\"_ _a\"></span>ellen <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerten <span class=\"_ _f\"></span>mit unbegr<span class=\"_ _a\"></span>enzter <span class=\"_ _f\"> </span>Nutzungsd<span class=\"_ _a\"></span>auer<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>(Firme<span class=\"_ _a\"></span>nwerte <span class=\"_ _11\"> </span>und <span class=\"_ _f\"></span>akti<span class=\"_ _d\"></span>vierte <span class=\"_ _f\"> </span>Markenr<span class=\"_ _a\"></span>echte) <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _f\"> </span>eine <span class=\"_ _11\"> </span>solche <span class=\"_ _f\"> </span>\u00dcberp<span class=\"_ _a\"></span>r\u00fcfung <span class=\"_ _11\"> </span>im <span class=\"_ _f\"> </span>Fall <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s ausl\u00f6se<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Er<span class=\"_ _a\"></span>eignisses <span class=\"_ _d\"></span>(T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>iggeri<span class=\"_ _a\"></span>ng Event) <span class=\"_ _a\"></span>auch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>unterj\u00e4hrig<span class=\"_ _a\"></span>, jedoch zumi<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>est <span class=\"_ _a\"></span>zum Ende d<span class=\"_ _a\"></span>es Gesch\u00e4ftsj<span class=\"_ _a\"></span>ahres.<span class=\"_ _a\"></span> Als er<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielbar<span class=\"_ _a\"></span>er Betr<span class=\"_ _d\"></span>ag <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>Reco<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>ble Amo<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nt) de<span class=\"_ _a\"></span>r CGU-<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _d\"></span>pe wir<span class=\"_ _a\"></span>d grunds<span class=\"_ _a\"></span>\u00e4tzlich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>wert u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter A<span class=\"_ _a\"></span>nwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r ertragso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Disco<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>Cash <span class=\"_ _3\"></span>flo<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-M<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>hode <span class=\"_ _3\"></span>ermittelt<span class=\"_ _a\"></span>. <span class=\"_ _e\"></span>In <span class=\"_ _e\"></span>jen<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>F\u00e4<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span>n, <span class=\"_ _e\"></span>wo <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Nutz<span class=\"_ _a\"></span>ungswert <span class=\"_ _3\"></span>unter <span class=\"_ _3\"></span>dem<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Buchwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t liegt, wird zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> der <span class=\"_ _1\"></span>Zeit<span class=\"_ _d\"></span>wert abz\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>er\u00e4<span class=\"_ _d\"></span>u\u00dferungsko<span class=\"_ _a\"></span>sten er<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>telt. <span class=\"_ _1\"></span>F\u00fcr die <span class=\"_ _1\"></span>Ermi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>tlung des bei<span class=\"_ _d\"></span>zulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den Zeitwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s abz\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>er\u00e4u\u00dfer<span class=\"_ _d\"></span>ungskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d auf T<span class=\"_ _5b\"></span>r<span class=\"_ _1\"></span>ailing-<span class=\"_ _a\"></span>B\u00f6r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lti<span class=\"_ _a\"></span>plikatore<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur\u00fcckg<span class=\"_ _a\"></span>egr<span class=\"_ _1\"></span>if<span class=\"_ _a\"></span>fe<span class=\"_ _d\"></span>n. F\u00fcr die Ermit<span class=\"_ _a\"></span>tlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g des Nutz<span class=\"_ _a\"></span>ungsw<span class=\"_ _a\"></span>erts wer<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r die <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>nteils<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>ner verf\u00fcg<span class=\"_ _a\"></span>bar<span class=\"_ _a\"></span>en Cash <span class=\"_ _1\"></span>flo<span class=\"_ _a\"></span>ws von<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcnf Planj<span class=\"_ _a\"></span>ahre<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>und die nachfo<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>gende<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Re<span class=\"_ _a\"></span>nte <span class=\"_ _1\"></span>dis<span class=\"_ _a\"></span>konti<span class=\"_ _a\"></span>ert. Bedi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gt dur<span class=\"_ _a\"></span>ch die <span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>mstell<span class=\"_ _a\"></span>ung auf IFRS 17<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ab dem 1.1.2<span class=\"_ _a\"></span>023 <span class=\"_ _1\"></span>wu<span class=\"_ _a\"></span>rde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>Pl<span class=\"_ _a\"></span>anu<span class=\"_ _d\"></span>ngs-<span class=\"_ _3ca\"> </span>re<span class=\"_ _a\"></span>chnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>ebenf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>IFRS 17<span class=\"_ _a\"></span>-Str<span class=\"_ _d\"></span>ukt<span class=\"_ _a\"></span>ur <span class=\"_ _3\"></span>ad<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ert. <span class=\"_ _3\"></span>All<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>T<span class=\"_ _5b\"></span>ochte<span class=\"_ _d\"></span>rges<span class=\"_ _a\"></span>ells<span class=\"_ _a\"></span>chafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ers<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ell<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>etailpl<span class=\"_ _a\"></span>anung<span class=\"_ _d\"></span>sr<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nun<span class=\"_ _a\"></span>gen <span class=\"_ _1\"></span>in lokal<span class=\"_ _a\"></span>er W<span class=\"_ _2\"></span>\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g f<span class=\"_ _a\"></span>\u00fcr dr<span class=\"_ _a\"></span>ei J<span class=\"_ _a\"></span>ahr<span class=\"_ _d\"></span>e, <span class=\"_ _d\"></span>welc<span class=\"_ _a\"></span>he i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fsi<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ratssit<span class=\"_ _a\"></span>zunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>nger<span class=\"_ _a\"></span>eic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t u<span class=\"_ _a\"></span>nd z<span class=\"_ _a\"></span>entral <span class=\"_ _d\"></span>im <span class=\"_ _a\"></span>Rahme<span class=\"_ _a\"></span>n des<span class=\"_ _d\"></span> Pl<span class=\"_ _a\"></span>anung<span class=\"_ _d\"></span>s- <span class=\"_ _a\"></span>und Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _a\"></span>ollp<span class=\"_ _a\"></span>roze<span class=\"_ _d\"></span>sse<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>pla<span class=\"_ _a\"></span>usibil<span class=\"_ _a\"></span>isie<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en.<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>eiter<span class=\"_ _a\"></span>entwi<span class=\"_ _a\"></span>cklu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Det<span class=\"_ _d\"></span>ailpl<span class=\"_ _a\"></span>anu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>hnung<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _d\"></span>\u00fcr <span class=\"_ _1\"></span>weiter<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>zw<span class=\"_ _a\"></span>ei <span class=\"_ _3\"></span>Ja<span class=\"_ _a\"></span>hre<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>f\u00fcr die <span class=\"_ _7\"> </span>ewig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>Rent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>erfolgt<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>mitt<span class=\"_ _a\"></span>els <span class=\"_ _8\"> </span>Pro<span class=\"_ _a\"></span>gnos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>zieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _13\"> </span>vo<span class=\"_ _a\"></span>n <span class=\"_ _13\"> </span>S<span class=\"_ _a\"></span>chl\u00fcssel<span class=\"_ _a\"></span>par<span class=\"_ _d\"></span>am<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>(<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>ombi<span class=\"_ _d\"></span>ned<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>Ratios,<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>Pr\u00e4m<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span>nentwi<span class=\"_ _a\"></span>cklu<span class=\"_ _d\"></span>ng, Fina<span class=\"_ _d\"></span>nz<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r\u00e4ge) <span class=\"_ _15\"> </span>basi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>end <span class=\"_ _15\"> </span>auf <span class=\"_ _14\"> </span>d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>en <span class=\"_ _15\"> </span>h<span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span>orisc<span class=\"_ _a\"></span>hen <span class=\"_ _14\"> </span>En<span class=\"_ _a\"></span>twickl<span class=\"_ _a\"></span>ungen <span class=\"_ _15\"> </span>und <span class=\"_ _15\"> </span>Erwa<span class=\"_ _a\"></span>rtunge<span class=\"_ _a\"></span>n <span class=\"_ _14\"> </span>hinsi<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>tlich <span class=\"_ _14\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _14\"> </span>zuk<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>ftig<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> Ma<span class=\"_ _d\"></span>rkte<span class=\"_ _a\"></span>ntwic<span class=\"_ _a\"></span>klung. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ro<span class=\"_ _a\"></span>gnos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ziert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>lows <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>ewige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ren<span class=\"_ _d\"></span>te <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>dem<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ch <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>nac<span class=\"_ _a\"></span>hhaltig <span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>erac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>F\u00fcr die U<span class=\"_ _a\"></span>mr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> in<span class=\"_ _d\"></span> Eu<span class=\"_ _a\"></span>ro <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d de<span class=\"_ _a\"></span>r Sti<span class=\"_ _a\"></span>chtags<span class=\"_ _a\"></span>kurs <span class=\"_ _d\"></span>zum<span class=\"_ _a\"></span> 31. D<span class=\"_ _a\"></span>ezemb<span class=\"_ _a\"></span>er des<span class=\"_ _a\"></span> Ges<span class=\"_ _a\"></span>ch\u00e4ftsj<span class=\"_ _a\"></span>ahr<span class=\"_ _a\"></span>es h<span class=\"_ _a\"></span>erange<span class=\"_ _a\"></span>zoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Klima<span class=\"_ _a\"></span>risik<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _e\"></span>im<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Bes<span class=\"_ _a\"></span>t <span class=\"_ _e\"></span>Estim<span class=\"_ _d\"></span>ate<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>versi<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>technis<span class=\"_ _a\"></span>chen<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>R\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>ungen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>somit<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Erwart<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>wert <span class=\"_ _e\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Ca<span class=\"_ _a\"></span>sh Flo<span class=\"_ _d\"></span>ws, die <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ertmi<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>rungst<span class=\"_ _d\"></span>est hera<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ezog<span class=\"_ _d\"></span>en werd<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>ber<span class=\"_ _a\"></span>\u00fccksi<span class=\"_ _d\"></span>chtig<span class=\"_ _a\"></span>t. <span class=\"_ _1\"></span>Die VIG bietet V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>o\u00df<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>wet<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>reig<span class=\"_ _a\"></span>nisse<span class=\"_ _a\"></span> an, <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>che je<span class=\"_ _a\"></span>doch <span class=\"_ _d\"></span>st<span class=\"_ _a\"></span>reng<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>R\u00fcck<span class=\"_ _d\"></span>ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>ungsri<span class=\"_ _a\"></span>chtli<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>n u<span class=\"_ _d\"></span>nt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> De<span class=\"_ _a\"></span>n C<span class=\"_ _a\"></span>GU-<span class=\"_ _a\"></span>Grupp<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>wir<span class=\"_ _2\"></span>d d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>sam<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>erm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _a\"></span> des<span class=\"_ _a\"></span> ve<span class=\"_ _a\"></span>rsi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>st<span class=\"_ _d\"></span>echn<span class=\"_ _a\"></span>isc<span class=\"_ _a\"></span>hen<span class=\"_ _a\"></span> Ges<span class=\"_ _a\"></span>ch\u00e4f<span class=\"_ _a\"></span>ts <span class=\"_ _a\"></span>zug<span class=\"_ _a\"></span>eor<span class=\"_ _2\"></span>dnet<span class=\"_ _a\"></span>. D<span class=\"_ _a\"></span>azu<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>h\u00f6r<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>neb<span class=\"_ _a\"></span>en de<span class=\"_ _a\"></span>n Fi<span class=\"_ _a\"></span>rme<span class=\"_ _a\"></span>nwe<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>und<span class=\"_ _a\"></span> M<span class=\"_ _a\"></span>ark<span class=\"_ _a\"></span>enr<span class=\"_ _d\"></span>ec<span class=\"_ _a\"></span>hte<span class=\"_ _a\"></span>n a<span class=\"_ _a\"></span>uch<span class=\"_ _a\"></span> a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>akti<span class=\"_ _a\"></span>vie<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>t\u00e4n<span class=\"_ _a\"></span>de u<span class=\"_ _a\"></span>nd <span class=\"_ _a\"></span>Ku<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span>enst\u00f6<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>e, K<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>tala<span class=\"_ _a\"></span>nlag<span class=\"_ _a\"></span>en s<span class=\"_ _a\"></span>ow<span class=\"_ _a\"></span>ie For<span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>son<span class=\"_ _a\"></span>stig<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>m\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _d\"></span>we<span class=\"_ _a\"></span>rte.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>run<span class=\"_ _a\"></span>gst<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>sc<span class=\"_ _d\"></span>he <span class=\"_ _2\"></span>R\u00fccks<span class=\"_ _a\"></span>tell<span class=\"_ _2\"></span>ung<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>aufe<span class=\"_ _a\"></span>nde <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndli<span class=\"_ _a\"></span>chk<span class=\"_ _a\"></span>eite<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>we<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> vo<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Buc<span class=\"_ _a\"></span>hwe<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>abg<span class=\"_ _a\"></span>ezoge<span class=\"_ _a\"></span>n.<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te, die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>VIG<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Hol<span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>bil<span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n, <span class=\"_ _1\"></span>abe<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>von den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>op<span class=\"_ _a\"></span>erati<span class=\"_ _a\"></span>v <span class=\"_ _1\"></span>t\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>en Ges<span class=\"_ _a\"></span>ells<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ten <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>enut<span class=\"_ _a\"></span>zt <span class=\"_ _1\"></span>wer<span class=\"_ _2\"></span>den,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Fo<span class=\"_ _a\"></span>rm von<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Co<span class=\"_ _a\"></span>rpo<span class=\"_ _a\"></span>rate<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>As<span class=\"_ _a\"></span>sets<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>CG<span class=\"_ _d\"></span>U<span class=\"_ _a\"></span>-Gr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>zug<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rdn<span class=\"_ _a\"></span>et. Die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Cas<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>flo<span class=\"_ _a\"></span>ws <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r C<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>-Gr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span>n w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>ment<span class=\"_ _a\"></span>spr<span class=\"_ _2\"></span>ech<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>d um <span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rr<span class=\"_ _a\"></span>ech<span class=\"_ _d\"></span>net<span class=\"_ _a\"></span>e A<span class=\"_ _d\"></span>bs<span class=\"_ _a\"></span>chr<span class=\"_ _a\"></span>eib<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>von<span class=\"_ _a\"></span> zu<span class=\"_ _a\"></span>geo<span class=\"_ _a\"></span>rdn<span class=\"_ _a\"></span>ete<span class=\"_ _a\"></span>n Co<span class=\"_ _a\"></span>rpo<span class=\"_ _a\"></span>rate <span class=\"_ _a\"></span>Ass<span class=\"_ _a\"></span>ets <span class=\"_ _a\"></span>ada<span class=\"_ _a\"></span>pti<span class=\"_ _a\"></span>ert.<span class=\"_ _a\"></span> F\u00fcr<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>hnun<span class=\"_ _a\"></span>g <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>Dis<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>ntier<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>szi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>s\u00e4tz<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>wi<span class=\"_ _a\"></span>rd <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Ei<span class=\"_ _a\"></span>genk<span class=\"_ _a\"></span>apit<span class=\"_ _a\"></span>alko<span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>nsa<span class=\"_ _a\"></span>tz <span class=\"_ _3\"></span>(v<span class=\"_ _a\"></span>or <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>teu<span class=\"_ _a\"></span>ern) <span class=\"_ _3\"></span>au<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Basis<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>des<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>C<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>tal <span class=\"_ _3\"></span>As<span class=\"_ _a\"></span>set<span class=\"_ _a\"></span> Pri<span class=\"_ _a\"></span>ci<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>M<span class=\"_ _a\"></span>odel<span class=\"_ _a\"></span>s <span class=\"_ _2\"></span>(CA<span class=\"_ _a\"></span>PM)<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ermi<span class=\"_ _a\"></span>ttel<span class=\"_ _a\"></span>t. <span class=\"_ _2\"></span>Da<span class=\"_ _a\"></span>zu <span class=\"_ _2\"></span>we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>zum<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>risi<span class=\"_ _a\"></span>kofr<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>Zins<span class=\"_ _a\"></span>sat<span class=\"_ _a\"></span>z <span class=\"_ _2\"></span>(ent<span class=\"_ _a\"></span>spri<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Sti<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span>agsr<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>dit<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>von <span class=\"_ _4\"></span>deut<span class=\"_ _a\"></span>sch<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>St<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ts<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>anl<span class=\"_ _a\"></span>eih<span class=\"_ _d\"></span>en <span class=\"_ _f\"> </span>nac<span class=\"_ _d\"></span>h <span class=\"_ _11\"> </span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Sve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>son<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>eth<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>l\u00e4<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>pe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ifi<span class=\"_ _a\"></span>s<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Inf<span class=\"_ _a\"></span>latio<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>diff<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>enze<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>un<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>zus<span class=\"_ _a\"></span>chl\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>so<span class=\"_ _d\"></span>wi<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>das <span class=\"_ _f\"> </span>br<span class=\"_ _a\"></span>anc<span class=\"_ _a\"></span>hen-<span class=\"_ _3ca\"> </span>sp<span class=\"_ _a\"></span>ezifi<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>he Ma<span class=\"_ _a\"></span>rkt<span class=\"_ _a\"></span>risi<span class=\"_ _a\"></span>ko <span class=\"_ _a\"></span>addi<span class=\"_ _a\"></span>ert. <span class=\"_ _a\"></span>De<span class=\"_ _a\"></span>r Be<span class=\"_ _a\"></span>ta-F<span class=\"_ _a\"></span>akto<span class=\"_ _a\"></span>r w<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>de z<span class=\"_ _a\"></span>um <span class=\"_ _d\"></span>S<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chta<span class=\"_ _a\"></span>g a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span> Basi<span class=\"_ _2\"></span>s ei<span class=\"_ _a\"></span>ner <span class=\"_ _a\"></span>defi<span class=\"_ _a\"></span>nie<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n Pe<span class=\"_ _a\"></span>er<span class=\"_ _2\"></span>-Gr<span class=\"_ _a\"></span>oup <span class=\"_ _a\"></span>ermi<span class=\"_ _a\"></span>tt<span class=\"_ _a\"></span>elt.<span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>langfristige<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>achst<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>msr<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>Ge<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h\u00e4ftsjahr a<span class=\"_ _1\"></span>nhand <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Compo<span class=\"_ _a\"></span>und <span class=\"_ _1\"></span>Annual <span class=\"_ _1\"></span>Grow<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>(CAGR<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>der Annahme,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>sich <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sich<span class=\"_ _d\"></span>erungsp<span class=\"_ _a\"></span>enetratio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>jewei<span class=\"_ _a\"></span>ligen <span class=\"_ _3\"></span>L\u00e4nde<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>nend <span class=\"_ _3\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>Jahr 2013<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>50\u20137<span class=\"_ _a\"></span>0 <span class=\"_ _3\"></span>Ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en den <span class=\"_ _3\"></span>akt<span class=\"_ _d\"></span>uellen <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tsc<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erh\u00e4ltnis<span class=\"_ _d\"></span>se<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>angleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ird,<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnet. <span class=\"_ _3\"></span>Z<span class=\"_ _d\"></span>ur <span class=\"_ _3\"></span>CAG<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Inflatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uschl<span class=\"_ _a\"></span>ag, <span class=\"_ _3\"></span>entspr<span class=\"_ _a\"></span>echend der H\u00e4lf<span class=\"_ _d\"></span>te der i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ei<span class=\"_ _d\"></span>ge<span class=\"_ _d\"></span>nkapitalkos<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>haltet<span class=\"_ _a\"></span>en Inflation, ad<span class=\"_ _a\"></span>diert.<span class=\"_ _3ca\"> </span>25.6.<span class=\"ff5b\"> </span>Immateriell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Verm\u00f6gens<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rte Sonstig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> immat<span class=\"_ _a\"></span>erielle V<span class=\"_ _a\"></span>erm\u00f6gensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>e Entgeltli<span class=\"_ _d\"></span>ch <span class=\"_ _e\"></span>erworb<span class=\"_ _a\"></span>ene <span class=\"_ _f\"></span>imm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>teriell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>Bilanz <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>Ansc<span class=\"_ _d\"></span>haffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>ten <span class=\"_ _e\"></span>abz\u00fcgli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _3\"></span>ku<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>er planm\u00e4\u00dfig<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>bschr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ertminderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>angeset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Seit<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>im Kon<span class=\"_ _1\"></span>sol<span class=\"_ _a\"></span>idierungskr<span class=\"_ _a\"></span>eis <span class=\"_ _1\"></span>befi<span class=\"_ _a\"></span>nd-<span class=\"_ _3ca\"> </span>lichen Un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rnehmen <span class=\"_ _d\"></span>wurd<span class=\"_ _a\"></span>en keine <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ens<span class=\"_ _a\"></span>werten imm<span class=\"_ _a\"></span>ateriell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _2\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>werte sel<span class=\"_ _a\"></span>bst erstell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Al<span class=\"_ _d\"></span>le imm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6-<span class=\"_ _3ca\"> </span>genswe<span class=\"_ _d\"></span>rte, <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>nahme v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Marke<span class=\"_ _a\"></span>nrechte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, h<span class=\"_ _1\"></span>abe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> eine <span class=\"_ _1\"></span>begre<span class=\"_ _a\"></span>nzte <span class=\"_ _1\"></span>Nutzungsd<span class=\"_ _a\"></span>auer<span class=\"_ _2\"></span>. <span class=\"_ _1\"></span>Da<span class=\"_ _a\"></span>her <span class=\"_ _1\"></span>erfolgt <span class=\"_ _1\"></span>ei<span class=\"_ _d\"></span>ne <span class=\"_ _1\"></span>planm\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>ige <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>b-<span class=\"_ _3ca\"> </span>schr<span class=\"_ _d\"></span>eib<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des i<span class=\"_ _a\"></span>mmateriel<span class=\"_ _a\"></span>len<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>werts \u00fcber d<span class=\"_ _a\"></span>en Zeitraum s<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>zung. Durchschn<span class=\"_ _1\"></span>ittliche <span class=\"_ _1\"></span>Nutzungsdaue<span class=\"_ _1\"></span>r in Jah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _399\"> </span><span class=\"fs1c\">von<span class=\"_ _3ca\"> </span></span>bis<span class=\"_ _3ca\"> </span>Sof<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span> <span class=\"_ _2ff\"> </span>2<span class=\"_ _3ca\"> </span>13<span class=\"_ _3ca\"> </span>Softwar<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>nach der <span class=\"_ _1\"></span>linear<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Method<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>abgesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ben. W<span class=\"_ _a\"></span>eiters wird anlassbezog<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> unters<span class=\"_ _a\"></span>ucht, <span class=\"_ _1\"></span>ob die <span class=\"_ _1\"></span>jeweil<span class=\"_ _d\"></span>igen Soft-<span class=\"_ _3ca\"> </span>ware-<span class=\"_ _a\"></span>Kompo<span class=\"_ _d\"></span>nenten <span class=\"_ _11\"> </span>weiter <span class=\"_ _11\"> </span>gen\u00fct<span class=\"_ _d\"></span>zt <span class=\"_ _10\"> </span>werd<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>k\u00f6nnen. <span class=\"_ _11\"> </span>We<span class=\"_ _a\"></span>nn <span class=\"_ _10\"> </span>mit <span class=\"_ _11\"> </span>hoher <span class=\"_ _11\"> </span>Wa<span class=\"_ _a\"></span>hrscheinli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeit <span class=\"_ _11\"> </span>davo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>auszugeh<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>ist, <span class=\"_ _11\"> </span>dass bestimmte <span class=\"_ _3\"></span>IT<span class=\"_ _5b\"></span>-System<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>oder <span class=\"_ _e\"></span>Prog<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>mm<span class=\"_ _a\"></span>teile <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>mehr <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>mehr <span class=\"_ _3\"></span>vollumfasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>gen\u00fctzt <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>k\u00f6nnen, <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>eine W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtberi<span class=\"_ _a\"></span>chtigung <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ehm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _11\"> </span>Sollte <span class=\"_ _11\"> </span>bei <span class=\"_ _11\"> </span>vollumf\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>glic<span class=\"_ _a\"></span>hem <span class=\"_ _11\"> </span>Nutzen <span class=\"_ _10\"> </span>eine <span class=\"_ _f\"> </span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4<span class=\"_ _d\"></span>nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Nutzungsd<span class=\"_ _a\"></span>auer<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>festgest<span class=\"_ _a\"></span>ellt werde<span class=\"_ _a\"></span>n, wird di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>bschreib<span class=\"_ _a\"></span>ungsdau<span class=\"_ _d\"></span>er a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f die n<span class=\"_ _a\"></span>eue Nutz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsdauer <span class=\"_ _a\"></span>angepasst.<span class=\"_ _a\"></span> Im <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>K<span class=\"_ _d\"></span>aufpr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>isall<span class=\"_ _a\"></span>okation <span class=\"_ _3\"></span>im<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Rahm<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Erwerbs <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Asi<span class=\"_ _a\"></span>rom,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>BT<span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>Baltic <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>Se<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sam <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>orjahr<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Marke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chte <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>unbeg<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>nzter <span class=\"_ _e\"></span>Nut<span class=\"_ _a\"></span>zungsdau<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>identif<span class=\"_ _a\"></span>iziert. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>unbegr<span class=\"_ _a\"></span>enzte <span class=\"_ _3\"></span>Nut<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>dauer <span class=\"_ _3\"></span>res<span class=\"_ _a\"></span>ultiert <span class=\"_ _3\"></span>aus <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r T<span class=\"_ _4\"></span>at<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ache, <span class=\"_ _e\"></span>dass <span class=\"_ _e\"></span>es <span class=\"_ _e\"></span>kein <span class=\"_ _e\"></span>vorhers<span class=\"_ _a\"></span>ehbares <span class=\"_ _3\"></span>Ende <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>wirtsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>tlichen <span class=\"_ _f\"></span>N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsda<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>gibt. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>der <span class=\"_ _f\"></span>Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kenr<span class=\"_ _a\"></span>echte wurde<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>im <span class=\"_ _10\"> </span>Zuge <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>Er<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>konsoli<span class=\"_ _d\"></span>die<span class=\"_ _d\"></span>rung <span class=\"_ _10\"> </span>mit <span class=\"_ _10\"> </span>dem<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>Ve<span class=\"_ _a\"></span>rfahr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _10\"> </span>Lizenzp<span class=\"_ _d\"></span>reisa<span class=\"_ _a\"></span>na<span class=\"_ _1\"></span>log<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>ermittelt.<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>Im <span class=\"_ _11\"> </span>Lizenzpr<span class=\"_ _a\"></span>eisan<span class=\"_ _d\"></span>alogi<span class=\"_ _d\"></span>e-<span class=\"_ _3ca\"> </span>verfahr<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u201eT<span class=\"_ _4\"></span>ax Amortis<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tion <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>efit\u201c ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>t.  Betref<span class=\"_ _a\"></span>fend <span class=\"_ _e\"></span>W<span class=\"_ _d\"></span>ertmind<span class=\"_ _a\"></span>erungen <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Marken<span class=\"_ _a\"></span>rechte <span class=\"_ _e\"></span>mit <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nbegr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>nzter <span class=\"_ _e\"></span>Nut<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>dauer <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>\u00fchrunge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Ka<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>el \u201e25.5. Ges<span class=\"_ _a\"></span>ch\u00e4fts- ode<span class=\"_ _a\"></span>r F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>nwerte\u201c ab <span class=\"_ _d\"></span>Seite 171 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Zum <span class=\"_ _1\"></span>Zweck <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>\u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>pr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Firmenw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>werde<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>oc<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>Ebene <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>geog<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aphis<span class=\"_ _a\"></span>chen <span class=\"_ _1\"></span>L\u00e4nder zu e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ner zahlungsmit<span class=\"_ _a\"></span>telgenerier<span class=\"_ _a\"></span>enden Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>heit (C<span class=\"_ _a\"></span>GU-Gruppe)<span class=\"_ _a\"></span> z<span class=\"_ _1\"></span>usamm<span class=\"_ _a\"></span>engefasst. <span class=\"_ _d\"></span>Diese CGU-<span class=\"_ _a\"></span>Gruppen, a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f dere<span class=\"_ _a\"></span>n Basis der W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>test <span class=\"_ _e\"></span>dur<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hgef\u00fc<span class=\"_ _a\"></span>hrt <span class=\"_ _f\"></span>wird, <span class=\"_ _3\"></span>entspre<span class=\"_ _a\"></span>chen <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>G<span class=\"_ _1\"></span>esch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ftssegm<span class=\"_ _a\"></span>enten. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>\u00dcberpr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>fung <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Wer<span class=\"_ _a\"></span>thaltigkeit <span class=\"_ _3\"></span>der Markenr<span class=\"_ _a\"></span>echte <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _11\"> </span>zus<span class=\"_ _a\"></span>\u00e4tzlich <span class=\"_ _f\"> </span>einzeln <span class=\"_ _11\"> </span>mi<span class=\"_ _d\"></span>t <span class=\"_ _11\"> </span>dem <span class=\"_ _f\"> </span>Lize<span class=\"_ _d\"></span>nzpre<span class=\"_ _a\"></span>isana<span class=\"_ _1\"></span>log<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _f\"></span>Bei <span class=\"_ _11\"> </span>imm<span class=\"_ _d\"></span>ateri<span class=\"_ _a\"></span>ellen <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>nswerten <span class=\"_ _f\"></span>mit unbegr<span class=\"_ _a\"></span>enzter <span class=\"_ _f\"> </span>Nutzungsd<span class=\"_ _a\"></span>auer<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>(Firme<span class=\"_ _a\"></span>nwerte <span class=\"_ _11\"> </span>und <span class=\"_ _f\"></span>akti<span class=\"_ _d\"></span>vierte <span class=\"_ _f\"> </span>Markenr<span class=\"_ _a\"></span>echte) <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _f\"> </span>eine <span class=\"_ _11\"> </span>solche <span class=\"_ _f\"> </span>\u00dcberp<span class=\"_ _a\"></span>r\u00fcfung <span class=\"_ _11\"> </span>im <span class=\"_ _f\"> </span>Fall <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s ausl\u00f6se<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Er<span class=\"_ _a\"></span>eignisses <span class=\"_ _d\"></span>(T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>iggeri<span class=\"_ _a\"></span>ng Event) <span class=\"_ _a\"></span>auch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>unterj\u00e4hrig<span class=\"_ _a\"></span>, jedoch zumi<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>est <span class=\"_ _a\"></span>zum Ende d<span class=\"_ _a\"></span>es Gesch\u00e4ftsj<span class=\"_ _a\"></span>ahres.<span class=\"_ _a\"></span> Als er<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ielbar<span class=\"_ _a\"></span>er Betr<span class=\"_ _d\"></span>ag <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>Reco<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>ble Amo<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nt) de<span class=\"_ _a\"></span>r CGU-<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _d\"></span>pe wir<span class=\"_ _a\"></span>d grunds<span class=\"_ _a\"></span>\u00e4tzlich de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>wert u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter A<span class=\"_ _a\"></span>nwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r ertragso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Disco<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>Cash <span class=\"_ _3\"></span>flo<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-M<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>hode <span class=\"_ _3\"></span>ermittelt<span class=\"_ _a\"></span>. <span class=\"_ _e\"></span>In <span class=\"_ _e\"></span>jen<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>F\u00e4<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span>n, <span class=\"_ _e\"></span>wo <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Nutz<span class=\"_ _a\"></span>ungswert <span class=\"_ _3\"></span>unter <span class=\"_ _3\"></span>dem<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Buchwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t liegt, wird zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> der <span class=\"_ _1\"></span>Zeit<span class=\"_ _d\"></span>wert abz\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>er\u00e4<span class=\"_ _d\"></span>u\u00dferungsko<span class=\"_ _a\"></span>sten er<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>telt. <span class=\"_ _1\"></span>F\u00fcr die <span class=\"_ _1\"></span>Ermi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>tlung des bei<span class=\"_ _d\"></span>zulege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den Zeitwer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s abz\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>er\u00e4u\u00dfer<span class=\"_ _d\"></span>ungskost<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d auf T<span class=\"_ _5b\"></span>r<span class=\"_ _1\"></span>ailing-<span class=\"_ _a\"></span>B\u00f6r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lti<span class=\"_ _a\"></span>plikatore<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur\u00fcckg<span class=\"_ _a\"></span>egr<span class=\"_ _1\"></span>if<span class=\"_ _a\"></span>fe<span class=\"_ _d\"></span>n. F\u00fcr die Ermit<span class=\"_ _a\"></span>tlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g des Nutz<span class=\"_ _a\"></span>ungsw<span class=\"_ _a\"></span>erts wer<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r die <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>nteils<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>ner verf\u00fcg<span class=\"_ _a\"></span>bar<span class=\"_ _a\"></span>en Cash <span class=\"_ _1\"></span>flo<span class=\"_ _a\"></span>ws von<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcnf Planj<span class=\"_ _a\"></span>ahre<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>und die nachfo<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>gende<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Re<span class=\"_ _a\"></span>nte <span class=\"_ _1\"></span>dis<span class=\"_ _a\"></span>konti<span class=\"_ _a\"></span>ert. Bedi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gt dur<span class=\"_ _a\"></span>ch die <span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>mstell<span class=\"_ _a\"></span>ung auf IFRS 17<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ab dem 1.1.2<span class=\"_ _a\"></span>023 <span class=\"_ _1\"></span>wu<span class=\"_ _a\"></span>rde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>Pl<span class=\"_ _a\"></span>anu<span class=\"_ _d\"></span>ngs-<span class=\"_ _3ca\"> </span>re<span class=\"_ _a\"></span>chnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>ebenf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>IFRS 17<span class=\"_ _a\"></span>-Str<span class=\"_ _d\"></span>ukt<span class=\"_ _a\"></span>ur <span class=\"_ _3\"></span>ad<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ert. <span class=\"_ _3\"></span>All<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>T<span class=\"_ _5b\"></span>ochte<span class=\"_ _d\"></span>rges<span class=\"_ _a\"></span>ells<span class=\"_ _a\"></span>chafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ers<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ell<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>etailpl<span class=\"_ _a\"></span>anung<span class=\"_ _d\"></span>sr<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nun<span class=\"_ _a\"></span>gen <span class=\"_ _1\"></span>in lokal<span class=\"_ _a\"></span>er W<span class=\"_ _2\"></span>\u00e4hru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g f<span class=\"_ _a\"></span>\u00fcr dr<span class=\"_ _a\"></span>ei J<span class=\"_ _a\"></span>ahr<span class=\"_ _d\"></span>e, <span class=\"_ _d\"></span>welc<span class=\"_ _a\"></span>he i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fsi<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ratssit<span class=\"_ _a\"></span>zunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>nger<span class=\"_ _a\"></span>eic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t u<span class=\"_ _a\"></span>nd z<span class=\"_ _a\"></span>entral <span class=\"_ _d\"></span>im <span class=\"_ _a\"></span>Rahme<span class=\"_ _a\"></span>n des<span class=\"_ _d\"></span> Pl<span class=\"_ _a\"></span>anung<span class=\"_ _d\"></span>s- <span class=\"_ _a\"></span>und Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _a\"></span>ollp<span class=\"_ _a\"></span>roze<span class=\"_ _d\"></span>sse<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>pla<span class=\"_ _a\"></span>usibil<span class=\"_ _a\"></span>isie<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en.<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>eiter<span class=\"_ _a\"></span>entwi<span class=\"_ _a\"></span>cklu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Det<span class=\"_ _d\"></span>ailpl<span class=\"_ _a\"></span>anu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>hnung<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _d\"></span>\u00fcr <span class=\"_ _1\"></span>weiter<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>zw<span class=\"_ _a\"></span>ei <span class=\"_ _3\"></span>Ja<span class=\"_ _a\"></span>hre<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>f\u00fcr die <span class=\"_ _7\"> </span>ewig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>Rent<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>erfolgt<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>mitt<span class=\"_ _a\"></span>els <span class=\"_ _8\"> </span>Pro<span class=\"_ _a\"></span>gnos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>zieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _13\"> </span>vo<span class=\"_ _a\"></span>n <span class=\"_ _13\"> </span>S<span class=\"_ _a\"></span>chl\u00fcssel<span class=\"_ _a\"></span>par<span class=\"_ _d\"></span>am<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>(<span class=\"_ _1\"></span>C<span class=\"_ _a\"></span>ombi<span class=\"_ _d\"></span>ned<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>Ratios,<span class=\"_ _a\"></span> <span class=\"_ _8\"> </span>Pr\u00e4m<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span>nentwi<span class=\"_ _a\"></span>cklu<span class=\"_ _d\"></span>ng, Fina<span class=\"_ _d\"></span>nz<span class=\"_ _d\"></span>ert<span class=\"_ _a\"></span>r\u00e4ge) <span class=\"_ _15\"> </span>basi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>end <span class=\"_ _15\"> </span>auf <span class=\"_ _14\"> </span>d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>en <span class=\"_ _15\"> </span>h<span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span>orisc<span class=\"_ _a\"></span>hen <span class=\"_ _14\"> </span>En<span class=\"_ _a\"></span>twickl<span class=\"_ _a\"></span>ungen <span class=\"_ _15\"> </span>und <span class=\"_ _15\"> </span>Erwa<span class=\"_ _a\"></span>rtunge<span class=\"_ _a\"></span>n <span class=\"_ _14\"> </span>hinsi<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>tlich <span class=\"_ _14\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _14\"> </span>zuk<span class=\"_ _a\"></span>\u00fcn<span class=\"_ _1\"></span>ftig<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> Ma<span class=\"_ _d\"></span>rkte<span class=\"_ _a\"></span>ntwic<span class=\"_ _a\"></span>klung. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ro<span class=\"_ _a\"></span>gnos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ziert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>lows <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>ewige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ren<span class=\"_ _d\"></span>te <span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>dem<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ch <span class=\"_ _a\"></span>als <span class=\"_ _a\"></span>nac<span class=\"_ _a\"></span>hhaltig <span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iel<span class=\"_ _a\"></span>bar <span class=\"_ _a\"></span>erac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>F\u00fcr die U<span class=\"_ _a\"></span>mr<span class=\"_ _a\"></span>echnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> in<span class=\"_ _d\"></span> Eu<span class=\"_ _a\"></span>ro <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d de<span class=\"_ _a\"></span>r Sti<span class=\"_ _a\"></span>chtags<span class=\"_ _a\"></span>kurs <span class=\"_ _d\"></span>zum<span class=\"_ _a\"></span> 31. D<span class=\"_ _a\"></span>ezemb<span class=\"_ _a\"></span>er des<span class=\"_ _a\"></span> Ges<span class=\"_ _a\"></span>ch\u00e4ftsj<span class=\"_ _a\"></span>ahr<span class=\"_ _a\"></span>es h<span class=\"_ _a\"></span>erange<span class=\"_ _a\"></span>zoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Klima<span class=\"_ _a\"></span>risik<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _e\"></span>im<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Bes<span class=\"_ _a\"></span>t <span class=\"_ _e\"></span>Estim<span class=\"_ _d\"></span>ate<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>versi<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>technis<span class=\"_ _a\"></span>chen<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>R\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>ungen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>somit<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Erwart<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>wert <span class=\"_ _e\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Ca<span class=\"_ _a\"></span>sh Flo<span class=\"_ _d\"></span>ws, die <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ertmi<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>rungst<span class=\"_ _d\"></span>est hera<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ezog<span class=\"_ _d\"></span>en werd<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>ber<span class=\"_ _a\"></span>\u00fccksi<span class=\"_ _d\"></span>chtig<span class=\"_ _a\"></span>t. <span class=\"_ _1\"></span>Die VIG bietet V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>cheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>o\u00df<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>wet<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>reig<span class=\"_ _a\"></span>nisse<span class=\"_ _a\"></span> an, <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>che je<span class=\"_ _a\"></span>doch <span class=\"_ _d\"></span>st<span class=\"_ _a\"></span>reng<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>R\u00fcck<span class=\"_ _d\"></span>ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>ungsri<span class=\"_ _a\"></span>chtli<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>n u<span class=\"_ _d\"></span>nt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>ege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> De<span class=\"_ _a\"></span>n C<span class=\"_ _a\"></span>GU-<span class=\"_ _a\"></span>Grupp<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>wir<span class=\"_ _2\"></span>d d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>sam<span class=\"_ _a\"></span>te <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>erm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _a\"></span> des<span class=\"_ _a\"></span> ve<span class=\"_ _a\"></span>rsi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>st<span class=\"_ _d\"></span>echn<span class=\"_ _a\"></span>isc<span class=\"_ _a\"></span>hen<span class=\"_ _a\"></span> Ges<span class=\"_ _a\"></span>ch\u00e4f<span class=\"_ _a\"></span>ts <span class=\"_ _a\"></span>zug<span class=\"_ _a\"></span>eor<span class=\"_ _2\"></span>dnet<span class=\"_ _a\"></span>. D<span class=\"_ _a\"></span>azu<span class=\"_ _a\"></span> ge<span class=\"_ _a\"></span>h\u00f6r<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>neb<span class=\"_ _a\"></span>en de<span class=\"_ _a\"></span>n Fi<span class=\"_ _a\"></span>rme<span class=\"_ _a\"></span>nwe<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>und<span class=\"_ _a\"></span> M<span class=\"_ _a\"></span>ark<span class=\"_ _a\"></span>enr<span class=\"_ _d\"></span>ec<span class=\"_ _a\"></span>hte<span class=\"_ _a\"></span>n a<span class=\"_ _a\"></span>uch<span class=\"_ _a\"></span> a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>akti<span class=\"_ _a\"></span>vie<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>t\u00e4n<span class=\"_ _a\"></span>de u<span class=\"_ _a\"></span>nd <span class=\"_ _a\"></span>Ku<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span>enst\u00f6<span class=\"_ _a\"></span>ck<span class=\"_ _a\"></span>e, K<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>tala<span class=\"_ _a\"></span>nlag<span class=\"_ _a\"></span>en s<span class=\"_ _a\"></span>ow<span class=\"_ _a\"></span>ie For<span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>son<span class=\"_ _a\"></span>stig<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>m\u00f6g<span class=\"_ _a\"></span>ens<span class=\"_ _d\"></span>we<span class=\"_ _a\"></span>rte.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>run<span class=\"_ _a\"></span>gst<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>sc<span class=\"_ _d\"></span>he <span class=\"_ _2\"></span>R\u00fccks<span class=\"_ _a\"></span>tell<span class=\"_ _2\"></span>ung<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>aufe<span class=\"_ _a\"></span>nde <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ndli<span class=\"_ _a\"></span>chk<span class=\"_ _a\"></span>eite<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>we<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> vo<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Buc<span class=\"_ _a\"></span>hwe<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>abg<span class=\"_ _a\"></span>ezoge<span class=\"_ _a\"></span>n.<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>wer<span class=\"_ _a\"></span>te, die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>VIG<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Hol<span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>bil<span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n, <span class=\"_ _1\"></span>abe<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>von den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>op<span class=\"_ _a\"></span>erati<span class=\"_ _a\"></span>v <span class=\"_ _1\"></span>t\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>en Ges<span class=\"_ _a\"></span>ells<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>ten <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>enut<span class=\"_ _a\"></span>zt <span class=\"_ _1\"></span>wer<span class=\"_ _2\"></span>den,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>w<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Fo<span class=\"_ _a\"></span>rm von<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Co<span class=\"_ _a\"></span>rpo<span class=\"_ _a\"></span>rate<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>As<span class=\"_ _a\"></span>sets<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>CG<span class=\"_ _d\"></span>U<span class=\"_ _a\"></span>-Gr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>zug<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rdn<span class=\"_ _a\"></span>et. Die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Cas<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>flo<span class=\"_ _a\"></span>ws <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>r C<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>U<span class=\"_ _a\"></span>-Gr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span>n w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n de<span class=\"_ _a\"></span>ment<span class=\"_ _a\"></span>spr<span class=\"_ _2\"></span>ech<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>d um <span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rr<span class=\"_ _a\"></span>ech<span class=\"_ _d\"></span>net<span class=\"_ _a\"></span>e A<span class=\"_ _d\"></span>bs<span class=\"_ _a\"></span>chr<span class=\"_ _a\"></span>eib<span class=\"_ _a\"></span>unge<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>von<span class=\"_ _a\"></span> zu<span class=\"_ _a\"></span>geo<span class=\"_ _a\"></span>rdn<span class=\"_ _a\"></span>ete<span class=\"_ _a\"></span>n Co<span class=\"_ _a\"></span>rpo<span class=\"_ _a\"></span>rate <span class=\"_ _a\"></span>Ass<span class=\"_ _a\"></span>ets <span class=\"_ _a\"></span>ada<span class=\"_ _a\"></span>pti<span class=\"_ _a\"></span>ert.<span class=\"_ _a\"></span> F\u00fcr<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>hnun<span class=\"_ _a\"></span>g <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>Dis<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>ntier<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>szi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>s\u00e4tz<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>wi<span class=\"_ _a\"></span>rd <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Ei<span class=\"_ _a\"></span>genk<span class=\"_ _a\"></span>apit<span class=\"_ _a\"></span>alko<span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>nsa<span class=\"_ _a\"></span>tz <span class=\"_ _3\"></span>(v<span class=\"_ _a\"></span>or <span class=\"_ _3\"></span>S<span class=\"_ _a\"></span>teu<span class=\"_ _a\"></span>ern) <span class=\"_ _3\"></span>au<span class=\"_ _d\"></span>f<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Basis<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>des<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>C<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>tal <span class=\"_ _3\"></span>As<span class=\"_ _a\"></span>set<span class=\"_ _a\"></span> Pri<span class=\"_ _a\"></span>ci<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _d\"></span>M<span class=\"_ _a\"></span>odel<span class=\"_ _a\"></span>s <span class=\"_ _2\"></span>(CA<span class=\"_ _a\"></span>PM)<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ermi<span class=\"_ _a\"></span>ttel<span class=\"_ _a\"></span>t. <span class=\"_ _2\"></span>Da<span class=\"_ _a\"></span>zu <span class=\"_ _2\"></span>we<span class=\"_ _a\"></span>rd<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>zum<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>risi<span class=\"_ _a\"></span>kofr<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>Zins<span class=\"_ _a\"></span>sat<span class=\"_ _a\"></span>z <span class=\"_ _2\"></span>(ent<span class=\"_ _a\"></span>spri<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Sti<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span>agsr<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>dit<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>von <span class=\"_ _4\"></span>deut<span class=\"_ _a\"></span>sch<span class=\"_ _a\"></span>en <span class=\"_ _2\"></span>St<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>ts<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>anl<span class=\"_ _a\"></span>eih<span class=\"_ _d\"></span>en <span class=\"_ _f\"> </span>nac<span class=\"_ _d\"></span>h <span class=\"_ _11\"> </span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Sve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>son<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>eth<span class=\"_ _a\"></span>ode<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>l\u00e4<span class=\"_ _a\"></span>nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>pe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ifi<span class=\"_ _a\"></span>s<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Inf<span class=\"_ _a\"></span>latio<span class=\"_ _a\"></span>ns<span class=\"_ _a\"></span>diff<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>enze<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>un<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko<span class=\"_ _a\"></span>zus<span class=\"_ _a\"></span>chl\u00e4g<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>so<span class=\"_ _d\"></span>wi<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>das <span class=\"_ _f\"> </span>br<span class=\"_ _a\"></span>anc<span class=\"_ _a\"></span>hen-<span class=\"_ _3ca\"> </span>sp<span class=\"_ _a\"></span>ezifi<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>he Ma<span class=\"_ _a\"></span>rkt<span class=\"_ _a\"></span>risi<span class=\"_ _a\"></span>ko <span class=\"_ _a\"></span>addi<span class=\"_ _a\"></span>ert. <span class=\"_ _a\"></span>De<span class=\"_ _a\"></span>r Be<span class=\"_ _a\"></span>ta-F<span class=\"_ _a\"></span>akto<span class=\"_ _a\"></span>r w<span class=\"_ _a\"></span>ur<span class=\"_ _a\"></span>de z<span class=\"_ _a\"></span>um <span class=\"_ _d\"></span>S<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chta<span class=\"_ _a\"></span>g a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span> Basi<span class=\"_ _2\"></span>s ei<span class=\"_ _a\"></span>ner <span class=\"_ _a\"></span>defi<span class=\"_ _a\"></span>nie<span class=\"_ _a\"></span>rte<span class=\"_ _a\"></span>n Pe<span class=\"_ _a\"></span>er<span class=\"_ _2\"></span>-Gr<span class=\"_ _a\"></span>oup <span class=\"_ _a\"></span>ermi<span class=\"_ _a\"></span>tt<span class=\"_ _a\"></span>elt.<span class=\"_ _a\"></span> Die <span class=\"_ _1\"></span>langfristige<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>achst<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>msr<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>wur<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>Ge<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h\u00e4ftsjahr a<span class=\"_ _1\"></span>nhand <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Compo<span class=\"_ _a\"></span>und <span class=\"_ _1\"></span>Annual <span class=\"_ _1\"></span>Grow<span class=\"_ _a\"></span>th<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>(CAGR<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>der Annahme,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>sich <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sich<span class=\"_ _d\"></span>erungsp<span class=\"_ _a\"></span>enetratio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>jewei<span class=\"_ _a\"></span>ligen <span class=\"_ _3\"></span>L\u00e4nde<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>nend <span class=\"_ _3\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>Jahr 2013<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>50\u20137<span class=\"_ _a\"></span>0 <span class=\"_ _3\"></span>Ja<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en den <span class=\"_ _3\"></span>akt<span class=\"_ _d\"></span>uellen <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tsc<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erh\u00e4ltnis<span class=\"_ _d\"></span>se<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>angleic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ird,<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnet. <span class=\"_ _3\"></span>Z<span class=\"_ _d\"></span>ur <span class=\"_ _3\"></span>CAG<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>Inflatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uschl<span class=\"_ _a\"></span>ag, <span class=\"_ _3\"></span>entspr<span class=\"_ _a\"></span>echend der H\u00e4lf<span class=\"_ _d\"></span>te der i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ei<span class=\"_ _d\"></span>ge<span class=\"_ _d\"></span>nkapitalkos<span class=\"_ _d\"></span>ten <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>haltet<span class=\"_ _a\"></span>en Inflation, ad<span class=\"_ _a\"></span>diert.<span class=\"_ _3ca\"> </span>WER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>MIND<span class=\"_ _a\"></span>ER<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>EN IMMOBI<span class=\"_ _a\"></span>LIEN Selbstge<span class=\"_ _a\"></span>nutzte <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>Finanzinves<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>itio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gehalt<span class=\"_ _d\"></span>ene <span class=\"_ _2\"></span>Immobil<span class=\"_ _a\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>reg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lm\u00e4<span class=\"_ _a\"></span>\u00dfigen <span class=\"_ _2\"></span>Abst\u00e4nd<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>durch <span class=\"_ _2\"></span>allgem<span class=\"_ _a\"></span>ein <span class=\"_ _2\"></span>beeidete<span class=\"_ _a\"></span> und geric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>ch zertifiziert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Sa<span class=\"_ _a\"></span>chverst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dige f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Ho<span class=\"_ _a\"></span>chbau- u<span class=\"_ _a\"></span>nd Immobil<span class=\"_ _d\"></span>ienbe<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng be<span class=\"_ _a\"></span>wertet. <span class=\"_ _a\"></span> Ist der beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde Zeit<span class=\"_ _a\"></span>wert kleine<span class=\"_ _d\"></span>r als der B<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>chwer<span class=\"_ _a\"></span>t (<span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>haffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>ten abz\u00fcglic<span class=\"_ _a\"></span>h kumulierte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> pla<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>m\u00e4\u00dfig<span class=\"_ _d\"></span>er und a<span class=\"_ _a\"></span>u\u00dfer<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>planm\u00e4\u00dfig<span class=\"_ _a\"></span>er <span class=\"_ _10\"> </span>Abschr<span class=\"_ _a\"></span>eibungen), <span class=\"_ _10\"> </span>liegt<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tminde<span class=\"_ _a\"></span>rung <span class=\"_ _10\"> </span>vor<span class=\"_ _4\"></span>. <span class=\"_ _12\"> </span>Dem<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ufolge<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>wir<span class=\"_ _a\"></span>d <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>Buchwert <span class=\"_ _11\"> </span>erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _11\"> </span>auf <span class=\"_ _10\"> </span>den<span class=\"_ _a\"></span> niedriger<span class=\"_ _a\"></span>en b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>\u00fcr <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>as <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>eststell<span class=\"_ _a\"></span>en ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r W<span class=\"_ _a\"></span>ertauf<span class=\"_ _a\"></span>holung <span class=\"_ _d\"></span>ist <span class=\"_ _a\"></span>die gl<span class=\"_ _a\"></span>eiche Met<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>f\u00fcr eine <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ertmind<span class=\"_ _a\"></span>erung <span class=\"_ _1\"></span>anzu<span class=\"_ _a\"></span>wenden. Zu <span class=\"_ _1\"></span>jedem Bil<span class=\"_ _a\"></span>anzstichtag wir<span class=\"_ _a\"></span>d \u00fc<span class=\"_ _1\"></span>berp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcft, ob Anzeich<span class=\"_ _d\"></span>en daf\u00fcr vorliegen, dass eine We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t-<span class=\"_ _3ca\"> </span>aufholu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>stattg<span class=\"_ _a\"></span>efunden <span class=\"_ _e\"></span>hat. <span class=\"_ _f\"> </span>Der <span class=\"_ _e\"></span>Buchwert <span class=\"_ _e\"></span>nach <span class=\"_ _f\"> </span>W<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ta<span class=\"_ _a\"></span>ufh<span class=\"_ _1\"></span>olu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>arf <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Buch<span class=\"_ _d\"></span>wert <span class=\"_ _e\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _e\"></span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsteig<span class=\"_ _a\"></span>en, <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>sich, <span class=\"_ _e\"></span>unter Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eibunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, oh<span class=\"_ _a\"></span>ne v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rherige W<span class=\"_ _a\"></span>ertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>derung <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eben h\u00e4tte.<span class=\"_ _a\"></span> Sowohl<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Wertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>erunge<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>als <span class=\"_ _f\"></span>auc<span class=\"_ _d\"></span>h <span class=\"_ _11\"> </span>We<span class=\"_ _a\"></span>rtaufholu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>wi<span class=\"_ _d\"></span>nn- <span class=\"_ _f\"> </span>und <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erlustre<span class=\"_ _a\"></span>chnung <span class=\"_ _f\"> </span>erfasst <span class=\"_ _e\"></span>und <span class=\"_ _11\"> </span>sind<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>in Anhanga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _d\"></span>be 9. Det<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>s zur Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zerngewi<span class=\"_ _a\"></span>nn- und -verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung ab S<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite 109<span class=\"_ _d\"></span> ersi<span class=\"_ _a\"></span>chtlich. Die bei<span class=\"_ _a\"></span>zulegende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte und die <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l-Hier<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>chie gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> I<span class=\"_ _d\"></span>FRS 13 <span class=\"_ _d\"></span>sind <span class=\"_ _a\"></span>unter 16. <span class=\"_ _d\"></span>Bemessu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>es beizulege<span class=\"_ _a\"></span>nden Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts a<span class=\"_ _a\"></span>b Seite 119<span class=\"_ _a\"></span> angef\u00fchrt<span class=\"_ _a\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "25.6.<span class=\"ff5b\"> </span>Immateriell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Verm\u00f6gens<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rte Sonstig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> immat<span class=\"_ _a\"></span>erielle V<span class=\"_ _a\"></span>erm\u00f6gensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>e Entgeltli<span class=\"_ _d\"></span>ch <span class=\"_ _e\"></span>erworb<span class=\"_ _a\"></span>ene <span class=\"_ _f\"></span>imm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>teriell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>Bilanz <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>Ansc<span class=\"_ _d\"></span>haffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>ten <span class=\"_ _e\"></span>abz\u00fcgli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _3\"></span>ku<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>er planm\u00e4\u00dfig<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>bschr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ertminderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>angeset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Seit<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>im Kon<span class=\"_ _1\"></span>sol<span class=\"_ _a\"></span>idierungskr<span class=\"_ _a\"></span>eis <span class=\"_ _1\"></span>befi<span class=\"_ _a\"></span>nd-<span class=\"_ _3ca\"> </span>lichen Un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rnehmen <span class=\"_ _d\"></span>wurd<span class=\"_ _a\"></span>en keine <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ens<span class=\"_ _a\"></span>werten imm<span class=\"_ _a\"></span>ateriell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _2\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>werte sel<span class=\"_ _a\"></span>bst erstell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Al<span class=\"_ _d\"></span>le imm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6-<span class=\"_ _3ca\"> </span>genswe<span class=\"_ _d\"></span>rte, <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>nahme v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Marke<span class=\"_ _a\"></span>nrechte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, h<span class=\"_ _1\"></span>abe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> eine <span class=\"_ _1\"></span>begre<span class=\"_ _a\"></span>nzte <span class=\"_ _1\"></span>Nutzungsd<span class=\"_ _a\"></span>auer<span class=\"_ _2\"></span>. <span class=\"_ _1\"></span>Da<span class=\"_ _a\"></span>her <span class=\"_ _1\"></span>erfolgt <span class=\"_ _1\"></span>ei<span class=\"_ _d\"></span>ne <span class=\"_ _1\"></span>planm\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>ige <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>b-<span class=\"_ _3ca\"> </span>schr<span class=\"_ _d\"></span>eib<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des i<span class=\"_ _a\"></span>mmateriel<span class=\"_ _a\"></span>len<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>werts \u00fcber d<span class=\"_ _a\"></span>en Zeitraum s<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>zung. Durchschn<span class=\"_ _1\"></span>ittliche <span class=\"_ _1\"></span>Nutzungsdaue<span class=\"_ _1\"></span>r in Jah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _399\"> </span><span class=\"fs1c\">von<span class=\"_ _3ca\"> </span></span>bis<span class=\"_ _3ca\"> </span>Sof<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span> <span class=\"_ _2ff\"> </span>2<span class=\"_ _3ca\"> </span>13<span class=\"_ _3ca\"> </span>Softwar<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>nach der <span class=\"_ _1\"></span>linear<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Method<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>abgesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ben. W<span class=\"_ _a\"></span>eiters wird anlassbezog<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> unters<span class=\"_ _a\"></span>ucht, <span class=\"_ _1\"></span>ob die <span class=\"_ _1\"></span>jeweil<span class=\"_ _d\"></span>igen Soft-<span class=\"_ _3ca\"> </span>ware-<span class=\"_ _a\"></span>Kompo<span class=\"_ _d\"></span>nenten <span class=\"_ _11\"> </span>weiter <span class=\"_ _11\"> </span>gen\u00fct<span class=\"_ _d\"></span>zt <span class=\"_ _10\"> </span>werd<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>k\u00f6nnen. <span class=\"_ _11\"> </span>We<span class=\"_ _a\"></span>nn <span class=\"_ _10\"> </span>mit <span class=\"_ _11\"> </span>hoher <span class=\"_ _11\"> </span>Wa<span class=\"_ _a\"></span>hrscheinli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeit <span class=\"_ _11\"> </span>davo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>auszugeh<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>ist, <span class=\"_ _11\"> </span>dass bestimmte <span class=\"_ _3\"></span>IT<span class=\"_ _5b\"></span>-System<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>oder <span class=\"_ _e\"></span>Prog<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>mm<span class=\"_ _a\"></span>teile <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>mehr <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>mehr <span class=\"_ _3\"></span>vollumfasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>gen\u00fctzt <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>k\u00f6nnen, <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>eine W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtberi<span class=\"_ _a\"></span>chtigung <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ehm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _11\"> </span>Sollte <span class=\"_ _11\"> </span>bei <span class=\"_ _11\"> </span>vollumf\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>glic<span class=\"_ _a\"></span>hem <span class=\"_ _11\"> </span>Nutzen <span class=\"_ _10\"> </span>eine <span class=\"_ _f\"> </span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4<span class=\"_ _d\"></span>nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Nutzungsd<span class=\"_ _a\"></span>auer<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>festgest<span class=\"_ _a\"></span>ellt werde<span class=\"_ _a\"></span>n, wird di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>bschreib<span class=\"_ _a\"></span>ungsdau<span class=\"_ _d\"></span>er a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f die n<span class=\"_ _a\"></span>eue Nutz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsdauer <span class=\"_ _a\"></span>angepasst.<span class=\"_ _a\"></span> Im <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>K<span class=\"_ _d\"></span>aufpr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>isall<span class=\"_ _a\"></span>okation <span class=\"_ _3\"></span>im<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Rahm<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Erwerbs <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Asi<span class=\"_ _a\"></span>rom,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>BT<span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>Baltic <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>Se<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sam <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>orjahr<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Marke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chte <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>unbeg<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>nzter <span class=\"_ _e\"></span>Nut<span class=\"_ _a\"></span>zungsdau<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>identif<span class=\"_ _a\"></span>iziert. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>unbegr<span class=\"_ _a\"></span>enzte <span class=\"_ _3\"></span>Nut<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>dauer <span class=\"_ _3\"></span>res<span class=\"_ _a\"></span>ultiert <span class=\"_ _3\"></span>aus <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r T<span class=\"_ _4\"></span>at<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ache, <span class=\"_ _e\"></span>dass <span class=\"_ _e\"></span>es <span class=\"_ _e\"></span>kein <span class=\"_ _e\"></span>vorhers<span class=\"_ _a\"></span>ehbares <span class=\"_ _3\"></span>Ende <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>wirtsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>tlichen <span class=\"_ _f\"></span>N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsda<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>gibt. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>der <span class=\"_ _f\"></span>Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kenr<span class=\"_ _a\"></span>echte wurde<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>im <span class=\"_ _10\"> </span>Zuge <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>Er<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>konsoli<span class=\"_ _d\"></span>die<span class=\"_ _d\"></span>rung <span class=\"_ _10\"> </span>mit <span class=\"_ _10\"> </span>dem<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>Ve<span class=\"_ _a\"></span>rfahr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _10\"> </span>Lizenzp<span class=\"_ _d\"></span>reisa<span class=\"_ _a\"></span>na<span class=\"_ _1\"></span>log<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>ermittelt.<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>Im <span class=\"_ _11\"> </span>Lizenzpr<span class=\"_ _a\"></span>eisan<span class=\"_ _d\"></span>alogi<span class=\"_ _d\"></span>e-<span class=\"_ _3ca\"> </span>verfahr<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u201eT<span class=\"_ _4\"></span>ax Amortis<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tion <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>efit\u201c ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>t.  Betref<span class=\"_ _a\"></span>fend <span class=\"_ _e\"></span>W<span class=\"_ _d\"></span>ertmind<span class=\"_ _a\"></span>erungen <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Marken<span class=\"_ _a\"></span>rechte <span class=\"_ _e\"></span>mit <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nbegr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>nzter <span class=\"_ _e\"></span>Nut<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>dauer <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>\u00fchrunge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Ka<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>el \u201e25.5. Ges<span class=\"_ _a\"></span>ch\u00e4fts- ode<span class=\"_ _a\"></span>r F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>nwerte\u201c ab <span class=\"_ _d\"></span>Seite 171 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "25.6.<span class=\"ff5b\"> </span>Immateriell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Verm\u00f6gens<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>rte Sonstig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> immat<span class=\"_ _a\"></span>erielle V<span class=\"_ _a\"></span>erm\u00f6gensw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt<span class=\"_ _a\"></span>e Entgeltli<span class=\"_ _d\"></span>ch <span class=\"_ _e\"></span>erworb<span class=\"_ _a\"></span>ene <span class=\"_ _f\"></span>imm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>teriell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werte <span class=\"_ _e\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>Bilanz <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>Ansc<span class=\"_ _d\"></span>haffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>ten <span class=\"_ _e\"></span>abz\u00fcgli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _3\"></span>ku<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>er planm\u00e4\u00dfig<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>bschr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ertminderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>wendunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>angeset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Seit<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>im Kon<span class=\"_ _1\"></span>sol<span class=\"_ _a\"></span>idierungskr<span class=\"_ _a\"></span>eis <span class=\"_ _1\"></span>befi<span class=\"_ _a\"></span>nd-<span class=\"_ _3ca\"> </span>lichen Un<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rnehmen <span class=\"_ _d\"></span>wurd<span class=\"_ _a\"></span>en keine <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ens<span class=\"_ _a\"></span>werten imm<span class=\"_ _a\"></span>ateriell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n V<span class=\"_ _2\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>werte sel<span class=\"_ _a\"></span>bst erstell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Al<span class=\"_ _d\"></span>le imm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rm\u00f6-<span class=\"_ _3ca\"> </span>genswe<span class=\"_ _d\"></span>rte, <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>nahme v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Marke<span class=\"_ _a\"></span>nrechte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, h<span class=\"_ _1\"></span>abe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> eine <span class=\"_ _1\"></span>begre<span class=\"_ _a\"></span>nzte <span class=\"_ _1\"></span>Nutzungsd<span class=\"_ _a\"></span>auer<span class=\"_ _2\"></span>. <span class=\"_ _1\"></span>Da<span class=\"_ _a\"></span>her <span class=\"_ _1\"></span>erfolgt <span class=\"_ _1\"></span>ei<span class=\"_ _d\"></span>ne <span class=\"_ _1\"></span>planm\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>ige <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>b-<span class=\"_ _3ca\"> </span>schr<span class=\"_ _d\"></span>eib<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des i<span class=\"_ _a\"></span>mmateriel<span class=\"_ _a\"></span>len<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _d\"></span>ens<span class=\"_ _a\"></span>werts \u00fcber d<span class=\"_ _a\"></span>en Zeitraum s<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>zung. Durchschn<span class=\"_ _1\"></span>ittliche <span class=\"_ _1\"></span>Nutzungsdaue<span class=\"_ _1\"></span>r in Jah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _399\"> </span><span class=\"fs1c\">von<span class=\"_ _3ca\"> </span></span>bis<span class=\"_ _3ca\"> </span>Sof<span class=\"_ _1\"></span>tw<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span> <span class=\"_ _2ff\"> </span>2<span class=\"_ _3ca\"> </span>13<span class=\"_ _3ca\"> </span>Softwar<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>nach der <span class=\"_ _1\"></span>linear<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Method<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>abgesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ben. W<span class=\"_ _a\"></span>eiters wird anlassbezog<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> unters<span class=\"_ _a\"></span>ucht, <span class=\"_ _1\"></span>ob die <span class=\"_ _1\"></span>jeweil<span class=\"_ _d\"></span>igen Soft-<span class=\"_ _3ca\"> </span>ware-<span class=\"_ _a\"></span>Kompo<span class=\"_ _d\"></span>nenten <span class=\"_ _11\"> </span>weiter <span class=\"_ _11\"> </span>gen\u00fct<span class=\"_ _d\"></span>zt <span class=\"_ _10\"> </span>werd<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>k\u00f6nnen. <span class=\"_ _11\"> </span>We<span class=\"_ _a\"></span>nn <span class=\"_ _10\"> </span>mit <span class=\"_ _11\"> </span>hoher <span class=\"_ _11\"> </span>Wa<span class=\"_ _a\"></span>hrscheinli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeit <span class=\"_ _11\"> </span>davo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>auszugeh<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>ist, <span class=\"_ _11\"> </span>dass bestimmte <span class=\"_ _3\"></span>IT<span class=\"_ _5b\"></span>-System<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>oder <span class=\"_ _e\"></span>Prog<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>mm<span class=\"_ _a\"></span>teile <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>mehr <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>mehr <span class=\"_ _3\"></span>vollumfasse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>gen\u00fctzt <span class=\"_ _3\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>k\u00f6nnen, <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>eine W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtberi<span class=\"_ _a\"></span>chtigung <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ehm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _11\"> </span>Sollte <span class=\"_ _11\"> </span>bei <span class=\"_ _11\"> </span>vollumf\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>glic<span class=\"_ _a\"></span>hem <span class=\"_ _11\"> </span>Nutzen <span class=\"_ _10\"> </span>eine <span class=\"_ _f\"> </span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4<span class=\"_ _d\"></span>nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Nutzungsd<span class=\"_ _a\"></span>auer<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>festgest<span class=\"_ _a\"></span>ellt werde<span class=\"_ _a\"></span>n, wird di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>bschreib<span class=\"_ _a\"></span>ungsdau<span class=\"_ _d\"></span>er a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f die n<span class=\"_ _a\"></span>eue Nutz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsdauer <span class=\"_ _a\"></span>angepasst.<span class=\"_ _a\"></span> Im <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>K<span class=\"_ _d\"></span>aufpr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>isall<span class=\"_ _a\"></span>okation <span class=\"_ _3\"></span>im<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Rahm<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>des <span class=\"_ _1\"></span>Erwerbs <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Asi<span class=\"_ _a\"></span>rom,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>BT<span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>Baltic <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>Se<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sam <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>orjahr<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Marke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chte <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>unbeg<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>nzter <span class=\"_ _e\"></span>Nut<span class=\"_ _a\"></span>zungsdau<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>identif<span class=\"_ _a\"></span>iziert. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>unbegr<span class=\"_ _a\"></span>enzte <span class=\"_ _3\"></span>Nut<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>dauer <span class=\"_ _3\"></span>res<span class=\"_ _a\"></span>ultiert <span class=\"_ _3\"></span>aus <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r T<span class=\"_ _4\"></span>at<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ache, <span class=\"_ _e\"></span>dass <span class=\"_ _e\"></span>es <span class=\"_ _e\"></span>kein <span class=\"_ _e\"></span>vorhers<span class=\"_ _a\"></span>ehbares <span class=\"_ _3\"></span>Ende <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>wirtsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>af<span class=\"_ _a\"></span>tlichen <span class=\"_ _f\"></span>N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsda<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>gibt. <span class=\"_ _e\"></span>Die <span class=\"_ _e\"></span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>der <span class=\"_ _f\"></span>Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kenr<span class=\"_ _a\"></span>echte wurde<span class=\"_ _a\"></span>n <span class=\"_ _10\"> </span>im <span class=\"_ _10\"> </span>Zuge <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>Er<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>konsoli<span class=\"_ _d\"></span>die<span class=\"_ _d\"></span>rung <span class=\"_ _10\"> </span>mit <span class=\"_ _10\"> </span>dem<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>Ve<span class=\"_ _a\"></span>rfahr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _10\"> </span>Lizenzp<span class=\"_ _d\"></span>reisa<span class=\"_ _a\"></span>na<span class=\"_ _1\"></span>log<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>ermittelt.<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>Im <span class=\"_ _11\"> </span>Lizenzpr<span class=\"_ _a\"></span>eisan<span class=\"_ _d\"></span>alogi<span class=\"_ _d\"></span>e-<span class=\"_ _3ca\"> </span>verfahr<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u201eT<span class=\"_ _4\"></span>ax Amortis<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tion <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>efit\u201c ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>t.  Betref<span class=\"_ _a\"></span>fend <span class=\"_ _e\"></span>W<span class=\"_ _d\"></span>ertmind<span class=\"_ _a\"></span>erungen <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Marken<span class=\"_ _a\"></span>rechte <span class=\"_ _e\"></span>mit <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nbegr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>nzter <span class=\"_ _e\"></span>Nut<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>dauer <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Au<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>\u00fchrunge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>Ka<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>el \u201e25.5. Ges<span class=\"_ _a\"></span>ch\u00e4fts- ode<span class=\"_ _a\"></span>r F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>nwerte\u201c ab <span class=\"_ _d\"></span>Seite 171 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "25.7.<span class=\"ff5b\"> </span>Als Fin<span class=\"_ _a\"></span>anzinvestition<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>gehalt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne Immobilien<span class=\"_ _a\"></span> F\u00fcr Liegenschaf<span class=\"_ _a\"></span>ten, <span class=\"_ _1\"></span>die sowohl selbst a<span class=\"_ _1\"></span>ls auch frem<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>genut<span class=\"_ _a\"></span>zt<span class=\"_ _1\"></span> werd<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>wird eine T<span class=\"_ _2\"></span>re<span class=\"_ _a\"></span>nnung vorgenom<span class=\"_ _d\"></span>me<span class=\"_ _d\"></span>n. <span class=\"_ _1\"></span>Fall<span class=\"_ _a\"></span>s <span class=\"_ _1\"></span>die 20<span class=\"fsb\"> </span>%-<span class=\"_ _3ca\"> </span>Gren<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>chritten <span class=\"_ _3\"></span>wir<span class=\"_ _d\"></span>d, <span class=\"_ _3\"></span>kann <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>gesamt<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>ieg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ft <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>\u00fcberwiege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>Katego<span class=\"_ _d\"></span>rie <span class=\"_ _3\"></span>gef\u00fchrt <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>80:20<span class=\"_ _a\"></span>-Reg<span class=\"_ _a\"></span>el) werde<span class=\"_ _a\"></span>n. Immobi<span class=\"_ _d\"></span>lien <span class=\"_ _3\"></span>werde<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Anschaf<span class=\"_ _a\"></span>fungs- <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>Herstell<span class=\"_ _a\"></span>ungskosten<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>abz\u00fcgli<span class=\"_ _a\"></span>ch <span class=\"_ _f\"></span>k<span class=\"_ _d\"></span>umuli<span class=\"_ _d\"></span>erter <span class=\"_ _e\"></span>pla<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>m\u00e4\u00dfig<span class=\"_ _d\"></span>er <span class=\"_ _e\"></span>Abs<span class=\"_ _a\"></span>chreibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>aufwe<span class=\"_ _d\"></span>ndunge<span class=\"_ _a\"></span>n be<span class=\"_ _a\"></span>wertet. <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>Ansc<span class=\"_ _d\"></span>haffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs-<span class=\"_ _a\"></span> ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Herstell<span class=\"_ _a\"></span>ungskoste<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>umfasse<span class=\"_ _a\"></span>n all<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Koste<span class=\"_ _d\"></span>n, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>angefalle<span class=\"_ _a\"></span>n sind, <span class=\"_ _3\"></span>um <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>and <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>zw<span class=\"_ _d\"></span>. <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>einen <span class=\"_ _3\"></span>der<span class=\"_ _d\"></span>zeitig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Ort <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>ustand <span class=\"_ _3\"></span>zu <span class=\"_ _1\"></span>versetz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>sp<span class=\"_ _a\"></span>\u00e4tere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>P<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anfallen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e Kosten <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _11\"> </span>nur <span class=\"_ _11\"> </span>dann <span class=\"_ _11\"> </span>aktivie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t, <span class=\"_ _11\"> </span>wen<span class=\"_ _d\"></span>n <span class=\"_ _10\"> </span>si<span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>zu <span class=\"_ _11\"> </span>einer <span class=\"_ _11\"> </span>we<span class=\"_ _a\"></span>sen<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _11\"> </span>E<span class=\"_ _d\"></span>rh\u00f6hu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>k\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Nutz<span class=\"_ _a\"></span>ungsm\u00f6gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeit <span class=\"_ _11\"> </span>des Geb\u00e4<span class=\"_ _d\"></span>udes <span class=\"_ _1\"></span>(z.B.<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> entspr<span class=\"_ _d\"></span>echen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ausb<span class=\"_ _a\"></span>auten <span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>erstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ge <span class=\"_ _1\"></span>Einbaut<span class=\"_ _a\"></span>en)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fch<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Abschr<span class=\"_ _a\"></span>eibung <span class=\"_ _1\"></span>erfo<span class=\"_ _d\"></span>lgt <span class=\"_ _1\"></span>line<span class=\"_ _d\"></span>ar <span class=\"_ _1\"></span>\u00fcber die erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> wirts<span class=\"_ _d\"></span>chaftlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Nutzungsda<span class=\"_ _a\"></span>uer<span class=\"_ _2\"></span>.  Durchschn<span class=\"_ _1\"></span>ittliche <span class=\"_ _1\"></span>Nutzungsdaue<span class=\"_ _1\"></span>r in Jah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _30d\"> </span><span class=\"fs7\">von<span class=\"_ _3ca\"> </span></span>bis<span class=\"_ _3ca\"> </span>Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>\u00e4ud<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _312\"> </span>28<span class=\"_ _3ca\"> </span>51<span class=\"_ _3ca\"> </span>Bewertung<span class=\"_ _a\"></span>sprozess Der Bewer<span class=\"_ _a\"></span>tun<span class=\"_ _1\"></span>gsp<span class=\"_ _a\"></span>rozess<span class=\"_ _a\"></span> zur<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>bleitung des <span class=\"_ _d\"></span>beizuleg<span class=\"_ _a\"></span>enden Zei<span class=\"_ _d\"></span>twerts f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r Als Fi<span class=\"_ _a\"></span>nanz<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nvestitio<span class=\"_ _d\"></span>n gehalten<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> und S<span class=\"_ _a\"></span>elbstgen<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tzte Immobi<span class=\"_ _d\"></span>lien wir<span class=\"_ _a\"></span>d in An<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>anga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>be 25.9.<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ssu<span class=\"_ _d\"></span>ng des b<span class=\"_ _a\"></span>eizu<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>egenden <span class=\"_ _d\"></span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ts a<span class=\"_ _a\"></span>b Seite 173 n<span class=\"_ _a\"></span>\u00e4her er\u00f6<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rt. WER<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>MIND<span class=\"_ _a\"></span>ER<span class=\"_ _1\"></span>UN<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>EN IMMOBI<span class=\"_ _a\"></span>LIEN Selbstge<span class=\"_ _a\"></span>nutzte <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>Finanzinves<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>itio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gehalt<span class=\"_ _d\"></span>ene <span class=\"_ _2\"></span>Immobil<span class=\"_ _a\"></span>ien<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>reg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lm\u00e4<span class=\"_ _a\"></span>\u00dfigen <span class=\"_ _2\"></span>Abst\u00e4nd<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>durch <span class=\"_ _2\"></span>allgem<span class=\"_ _a\"></span>ein <span class=\"_ _2\"></span>beeidete<span class=\"_ _a\"></span> und geric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>ch zertifiziert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Sa<span class=\"_ _a\"></span>chverst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dige f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Ho<span class=\"_ _a\"></span>chbau- u<span class=\"_ _a\"></span>nd Immobil<span class=\"_ _d\"></span>ienbe<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng be<span class=\"_ _a\"></span>wertet. <span class=\"_ _a\"></span> Ist der beiz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>leg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde Zeit<span class=\"_ _a\"></span>wert kleine<span class=\"_ _d\"></span>r als der B<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>chwer<span class=\"_ _a\"></span>t (<span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>haffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>ten abz\u00fcglic<span class=\"_ _a\"></span>h kumulierte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> pla<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>m\u00e4\u00dfig<span class=\"_ _d\"></span>er und a<span class=\"_ _a\"></span>u\u00dfer<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>planm\u00e4\u00dfig<span class=\"_ _a\"></span>er <span class=\"_ _10\"> </span>Abschr<span class=\"_ _a\"></span>eibungen), <span class=\"_ _10\"> </span>liegt<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tminde<span class=\"_ _a\"></span>rung <span class=\"_ _10\"> </span>vor<span class=\"_ _4\"></span>. <span class=\"_ _12\"> </span>Dem<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ufolge<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>wir<span class=\"_ _a\"></span>d <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>Buchwert <span class=\"_ _11\"> </span>erfolgswi<span class=\"_ _d\"></span>rksam <span class=\"_ _11\"> </span>auf <span class=\"_ _10\"> </span>den<span class=\"_ _a\"></span> niedriger<span class=\"_ _a\"></span>en b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lege<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Zeitwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>riebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>\u00fcr <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>as <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>eststell<span class=\"_ _a\"></span>en ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r W<span class=\"_ _a\"></span>ertauf<span class=\"_ _a\"></span>holung <span class=\"_ _d\"></span>ist <span class=\"_ _a\"></span>die gl<span class=\"_ _a\"></span>eiche Met<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _a\"></span>f\u00fcr eine <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>ertmind<span class=\"_ _a\"></span>erung <span class=\"_ _1\"></span>anzu<span class=\"_ _a\"></span>wenden. Zu <span class=\"_ _1\"></span>jedem Bil<span class=\"_ _a\"></span>anzstichtag wir<span class=\"_ _a\"></span>d \u00fc<span class=\"_ _1\"></span>berp<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00fcft, ob Anzeich<span class=\"_ _d\"></span>en daf\u00fcr vorliegen, dass eine We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t-<span class=\"_ _3ca\"> </span>aufholu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>stattg<span class=\"_ _a\"></span>efunden <span class=\"_ _e\"></span>hat. <span class=\"_ _f\"> </span>Der <span class=\"_ _e\"></span>Buchwert <span class=\"_ _e\"></span>nach <span class=\"_ _f\"> </span>W<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ta<span class=\"_ _a\"></span>ufh<span class=\"_ _1\"></span>olu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>arf <span class=\"_ _f\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Buch<span class=\"_ _d\"></span>wert <span class=\"_ _e\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _e\"></span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsteig<span class=\"_ _a\"></span>en, <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>sich, <span class=\"_ _e\"></span>unter Ber\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eibunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, oh<span class=\"_ _a\"></span>ne v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rherige W<span class=\"_ _a\"></span>ertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>derung <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eben h\u00e4tte.<span class=\"_ _a\"></span> Sowohl<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Wertmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>erunge<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>als <span class=\"_ _f\"></span>auc<span class=\"_ _d\"></span>h <span class=\"_ _11\"> </span>We<span class=\"_ _a\"></span>rtaufholu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>wi<span class=\"_ _d\"></span>nn- <span class=\"_ _f\"> </span>und <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erlustre<span class=\"_ _a\"></span>chnung <span class=\"_ _f\"> </span>erfasst <span class=\"_ _e\"></span>und <span class=\"_ _11\"> </span>sind<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>in Anhanga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ga<span class=\"_ _d\"></span>be 9. Det<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>s zur Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zerngewi<span class=\"_ _a\"></span>nn- und -verl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _a\"></span>echnung ab S<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite 109<span class=\"_ _d\"></span> ersi<span class=\"_ _a\"></span>chtlich. Die bei<span class=\"_ _a\"></span>zulegende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte und die <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ev<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l-Hier<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>chie gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> I<span class=\"_ _d\"></span>FRS 13 <span class=\"_ _d\"></span>sind <span class=\"_ _a\"></span>unter 16. <span class=\"_ _d\"></span>Bemessu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>es beizulege<span class=\"_ _a\"></span>nden Zeit<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erts a<span class=\"_ _a\"></span>b Seite 119<span class=\"_ _a\"></span> angef\u00fchrt<span class=\"_ _a\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "25.7.<span class=\"ff5b\"> </span>Als Fin<span class=\"_ _a\"></span>anzinvestition<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>gehalt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne Immobilien<span class=\"_ _a\"></span> F\u00fcr Liegenschaf<span class=\"_ _a\"></span>ten, <span class=\"_ _1\"></span>die sowohl selbst a<span class=\"_ _1\"></span>ls auch frem<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>genut<span class=\"_ _a\"></span>zt<span class=\"_ _1\"></span> werd<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>wird eine T<span class=\"_ _2\"></span>re<span class=\"_ _a\"></span>nnung vorgenom<span class=\"_ _d\"></span>me<span class=\"_ _d\"></span>n. <span class=\"_ _1\"></span>Fall<span class=\"_ _a\"></span>s <span class=\"_ _1\"></span>die 20<span class=\"fsb\"> </span>%-<span class=\"_ _3ca\"> </span>Gren<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>chritten <span class=\"_ _3\"></span>wir<span class=\"_ _d\"></span>d, <span class=\"_ _3\"></span>kann <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>gesamt<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>ieg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ft <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>\u00fcberwiege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>Katego<span class=\"_ _d\"></span>rie <span class=\"_ _3\"></span>gef\u00fchrt <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>80:20<span class=\"_ _a\"></span>-Reg<span class=\"_ _a\"></span>el) werde<span class=\"_ _a\"></span>n. Immobi<span class=\"_ _d\"></span>lien <span class=\"_ _3\"></span>werde<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Anschaf<span class=\"_ _a\"></span>fungs- <span class=\"_ _3\"></span>oder <span class=\"_ _e\"></span>Herstell<span class=\"_ _a\"></span>ungskosten<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>abz\u00fcgli<span class=\"_ _a\"></span>ch <span class=\"_ _f\"></span>k<span class=\"_ _d\"></span>umuli<span class=\"_ _d\"></span>erter <span class=\"_ _e\"></span>pla<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>m\u00e4\u00dfig<span class=\"_ _d\"></span>er <span class=\"_ _e\"></span>Abs<span class=\"_ _a\"></span>chreibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtmi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>aufwe<span class=\"_ _d\"></span>ndunge<span class=\"_ _a\"></span>n be<span class=\"_ _a\"></span>wertet. <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>Ansc<span class=\"_ _d\"></span>haffu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs-<span class=\"_ _a\"></span> ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Herstell<span class=\"_ _a\"></span>ungskoste<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>umfasse<span class=\"_ _a\"></span>n all<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Koste<span class=\"_ _d\"></span>n, <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>angefalle<span class=\"_ _a\"></span>n sind, <span class=\"_ _3\"></span>um <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>and <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>zw<span class=\"_ _d\"></span>. <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>einen <span class=\"_ _3\"></span>der<span class=\"_ _d\"></span>zeitig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Ort <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>ustand <span class=\"_ _3\"></span>zu <span class=\"_ _1\"></span>versetz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>sp<span class=\"_ _a\"></span>\u00e4tere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>P<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>iod<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anfallen<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e Kosten <span class=\"_ _f\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _11\"> </span>nur <span class=\"_ _11\"> </span>dann <span class=\"_ _11\"> </span>aktivie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t, <span class=\"_ _11\"> </span>wen<span class=\"_ _d\"></span>n <span class=\"_ _10\"> </span>si<span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>zu <span class=\"_ _11\"> </span>einer <span class=\"_ _11\"> </span>we<span class=\"_ _a\"></span>sen<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _11\"> </span>E<span class=\"_ _d\"></span>rh\u00f6hu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>k\u00fcnftige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Nutz<span class=\"_ _a\"></span>ungsm\u00f6gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeit <span class=\"_ _11\"> </span>des Geb\u00e4<span class=\"_ _d\"></span>udes <span class=\"_ _1\"></span>(z.B.<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> entspr<span class=\"_ _d\"></span>echen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ausb<span class=\"_ _a\"></span>auten <span class=\"_ _1\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>erstm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ge <span class=\"_ _1\"></span>Einbaut<span class=\"_ _a\"></span>en)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fch<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n. <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Abschr<span class=\"_ _a\"></span>eibung <span class=\"_ _1\"></span>erfo<span class=\"_ _d\"></span>lgt <span class=\"_ _1\"></span>line<span class=\"_ _d\"></span>ar <span class=\"_ _1\"></span>\u00fcber die erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rtet<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> wirts<span class=\"_ _d\"></span>chaftlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Nutzungsda<span class=\"_ _a\"></span>uer<span class=\"_ _2\"></span>.  Durchschn<span class=\"_ _1\"></span>ittliche <span class=\"_ _1\"></span>Nutzungsdaue<span class=\"_ _1\"></span>r in Jah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _30d\"> </span><span class=\"fs7\">von<span class=\"_ _3ca\"> </span></span>bis<span class=\"_ _3ca\"> </span>Als <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nzi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>esti<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ge<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>lten<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>\u00e4ud<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _312\"> </span>28<span class=\"_ _3ca\"> </span>51<span class=\"_ _3ca\"> </span><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2506\">Die <span class=\"_ _2\"></span>Be<span class=\"_ _1\"></span>wertun<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>erfolgt <span class=\"_ _2\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Anscha<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fun<span class=\"_ _1\"></span>gskosten <span class=\"_ _a\"></span>abz\u00fcglich <span class=\"_ _a\"></span>ku<span class=\"_ _a\"></span>mulierte<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>Abschreibungen <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>Wertminderungen. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>An<span class=\"_ _1\"></span>schaf-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2507\">fungs- <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>Herstellun<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>umfass<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>Kosten, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>gefall<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>sind, <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>den <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>egenstand <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>seine<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>der<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2508\">zeitigen <span class=\"_ _1\"></span>Ort u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Zustand zu<span class=\"_ _1\"></span> versetzen. Die <span class=\"_ _1\"></span>Abschreibung <span class=\"_ _1\"></span>erfo<span class=\"_ _d\"></span>lgt <span class=\"_ _1\"></span>linear <span class=\"_ _1\"></span>\u00fcber<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>erwartete wirtsch<span class=\"_ _1\"></span>aftliche <span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tzungsdauer </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2509\">des jeweilig<span class=\"_ _d\"></span>en Ge<span class=\"_ _1\"></span>genstand<span class=\"_ _1\"></span>s.<span class=\"_ _a\"></span> </div><div class=\"t m1 h2c ff58 fs12 fc5 sc0 ls4 ws0 gs250a\">Durchschn<span class=\"_ _1\"></span>ittliche <span class=\"_ _1\"></span>Nutzungsdaue<span class=\"_ _1\"></span>r in Jah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _30d\"> </span><span class=\"fs7\">von<span class=\"_ _3ca\"> </span></span></div><div class=\"t m1 h15 ff58 fs7 fc5 sc0 ls4 ws0 gs250b\">bis<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs250c\">Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>\u00e4ud<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _d1\"> </span>27<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs250d\">47<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs250e\">Bet<span class=\"_ _1\"></span>rieb<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>\u00e4f<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _2c3\"> </span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs250f\">12<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2510\">EDV<span class=\"_ _1\"></span>-An<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _342\"> </span>3<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2511\">6<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2512\">Kraf<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>rze<span class=\"_ _1\"></span>uge<span class=\"_ _1\"></span> <span class=\"_ _2a9\"> </span>4<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h2e ff5a fs7 fc5 sc0 ls4 ws0 gs2513\">5<span class=\"_ _3ca\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "25.8.<span class=\"ff5b\"> </span>Selbstg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nut<span class=\"_ _a\"></span>zte <span class=\"_ _1\"></span>Immobili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Sachanlagen<span class=\"_ _a\"></span> Selbstgenutz<span class=\"_ _a\"></span>te Immobi<span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>ien<span class=\"_ _a\"></span> Bez\u00fcglic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>ange<span class=\"_ _a\"></span>wandten <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>il<span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Bewer<span class=\"_ _d\"></span>tung<span class=\"_ _d\"></span>smethode<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _e\"></span>auf <span class=\"_ _3\"></span>jen<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Ausf\u00fc<span class=\"_ _d\"></span>hrung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>verwiese<span class=\"_ _a\"></span>n, <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>unter 25.7. <span class=\"_ _d\"></span>Als Fina<span class=\"_ _d\"></span>nzinves<span class=\"_ _a\"></span>tition geh<span class=\"_ _d\"></span>altene Im<span class=\"_ _a\"></span>mobilien b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gin<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>end <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uf Seit<span class=\"_ _a\"></span>e 173 darg<span class=\"_ _a\"></span>elegt sind.<span class=\"_ _a\"></span> Sachanlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> Bei Sa<span class=\"_ _1\"></span>chan<span class=\"_ _1\"></span>lage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>andelt es <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>vorra<span class=\"_ _1\"></span>ngig um <span class=\"_ _1\"></span>techn<span class=\"_ _1\"></span>ische Anlagen<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Masc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>inen, <span class=\"_ _1\"></span>andere An<span class=\"_ _1\"></span>lagen, Fuhrpa<span class=\"_ _1\"></span>rk, IT<span class=\"_ _4\"></span>-Hard-<span class=\"_ _3ca\"> </span>ware/T<span class=\"_ _4\"></span>elekommunikation, Betriebs- un<span class=\"_ _1\"></span>d Gesch\u00e4ftsausstatt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng sowie hierauf geleistete Anzah<span class=\"_ _1\"></span>lungen. <span class=\"_ _a\"></span> Die <span class=\"_ _2\"></span>Be<span class=\"_ _1\"></span>wertun<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>erfolgt <span class=\"_ _2\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Anscha<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fun<span class=\"_ _1\"></span>gskosten <span class=\"_ _a\"></span>abz\u00fcglich <span class=\"_ _a\"></span>ku<span class=\"_ _a\"></span>mulierte<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>Abschreibungen <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>Wertminderungen. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>An<span class=\"_ _1\"></span>schaf-<span class=\"_ _3ca\"> </span>fungs- <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>Herstellun<span class=\"_ _1\"></span>gskos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>umfass<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>Kosten, <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>gefall<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>sind, <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>den <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>egenstand <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>seine<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>der<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>zeitigen <span class=\"_ _1\"></span>Ort u<span class=\"_ _1\"></span>nd <span class=\"_ _1\"></span>Zustand zu<span class=\"_ _1\"></span> versetzen. Die <span class=\"_ _1\"></span>Abschreibung <span class=\"_ _1\"></span>erfo<span class=\"_ _d\"></span>lgt <span class=\"_ _1\"></span>linear <span class=\"_ _1\"></span>\u00fcber<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>erwartete wirtsch<span class=\"_ _1\"></span>aftliche <span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tzungsdauer des jeweilig<span class=\"_ _d\"></span>en Ge<span class=\"_ _1\"></span>genstand<span class=\"_ _1\"></span>s.<span class=\"_ _a\"></span> Durchschn<span class=\"_ _1\"></span>ittliche <span class=\"_ _1\"></span>Nutzungsdaue<span class=\"_ _1\"></span>r in Jah<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span> <span class=\"_ _30d\"> </span><span class=\"fs7\">von<span class=\"_ _3ca\"> </span></span>bis<span class=\"_ _3ca\"> </span>Se<span class=\"_ _1\"></span>lbs<span class=\"_ _1\"></span>tge<span class=\"_ _1\"></span>nutz<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e G<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>\u00e4ud<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _d1\"> </span>27<span class=\"_ _3ca\"> </span>47<span class=\"_ _3ca\"> </span>Bet<span class=\"_ _1\"></span>rieb<span class=\"_ _1\"></span>s-<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> Ge<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>\u00e4f<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>aus<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>attu<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> <span class=\"_ _2c3\"> </span>4<span class=\"_ _3ca\"> </span>12<span class=\"_ _3ca\"> </span>EDV<span class=\"_ _1\"></span>-An<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _342\"> </span>3<span class=\"_ _3ca\"> </span>6<span class=\"_ _3ca\"> </span>Kraf<span class=\"_ _1\"></span>tf<span class=\"_ _1\"></span>ah<span class=\"_ _1\"></span>rze<span class=\"_ _1\"></span>uge<span class=\"_ _1\"></span> <span class=\"_ _2a9\"> </span>4<span class=\"_ _3ca\"> </span>5<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "<div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs2568\">25.10.<span class=\"ff5b\"> </span>K<span class=\"_ _a\"></span>onzerneigenkapital </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2569\">Die <span class=\"_ _2\"></span>Posten <span class=\"_ _a\"></span>Grundk<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _2\"></span>Sonstig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Kapi<span class=\"_ _d\"></span>talr\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>klage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>enth<span class=\"_ _a\"></span>alten <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>Ak<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ion<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>r:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _a\"></span>Holding <span class=\"_ _2\"></span>auf <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Akti<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs256a\">eingezahlt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> Betr\u00e4g<span class=\"_ _d\"></span>e. In <span class=\"_ _1\"></span>Sonstige Kapit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cklag<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>ist jener T<span class=\"_ _2\"></span>eil der <span class=\"_ _1\"></span>einge<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahlte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Betr\u00e4ge, der \u00fcber <span class=\"_ _1\"></span>das Grund<span class=\"_ _d\"></span>kapital<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>hin<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs256b\">ausgeht, <span class=\"_ _3\"></span>dargest<span class=\"_ _a\"></span>ellt. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>\u00fccklag<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>wird <span class=\"_ _3\"></span>gemi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dert <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>exte<span class=\"_ _d\"></span>rn <span class=\"_ _e\"></span>verursac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>Kosten, <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>unmittelb<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>nkapitalm<span class=\"_ _a\"></span>a\u00df-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs256c\">nahmen <span class=\"_ _a\"></span>zusammen<span class=\"_ _d\"></span>h\u00e4ngen <span class=\"_ _a\"></span>(nach Ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>ung von St<span class=\"_ _d\"></span>euer<span class=\"_ _a\"></span>effekt<span class=\"_ _a\"></span>en).<span class=\"_ _3ca\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "<div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs256e\">Grundkapi<span class=\"_ _a\"></span>tal und Stimmr<span class=\"_ _a\"></span>echte </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs256f\">Das G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>undkapit<span class=\"_ _a\"></span>al betr\u00e4g<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> EU<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span> 132<span class=\"_ _a\"></span>.887.468,20<span class=\"_ _a\"></span>. Es ist ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>eteilt in 128.0<span class=\"_ _a\"></span>00.000 a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n:di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>nha<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> la<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tende <span class=\"_ _a\"></span>nennwert-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2570\">lose <span class=\"_ _2\"></span>St\u00fcckaktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>mit <span class=\"_ _2\"></span>Stimmr<span class=\"_ _d\"></span>ec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, <span class=\"_ _2\"></span>wobei <span class=\"_ _a\"></span>jede <span class=\"_ _2\"></span>St\u00fcckak<span class=\"_ _a\"></span>tie <span class=\"_ _a\"></span>am <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dkapital <span class=\"_ _2\"></span>im <span class=\"_ _2\"></span>gleichen <span class=\"_ _2\"></span>Umfa<span class=\"_ _d\"></span>ng <span class=\"_ _a\"></span>beteili<span class=\"_ _a\"></span>gt <span class=\"_ _a\"></span>ist. <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>ausgege<span class=\"_ _a\"></span>bene </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2571\">St\u00fcckza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l bl<span class=\"_ _a\"></span>ieb unver\u00e4nd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2572\">Dem V<span class=\"_ _a\"></span>orstand <span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d ke<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Be<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chr\u00e4nkung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Stimm<span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>\u00dcbe<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>rag<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Aktien<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>betref<span class=\"_ _a\"></span>fen, bekannt. Arbeit-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2573\">nehmer:in<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>die im B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sitz <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sin<span class=\"_ _a\"></span>d, \u00fcben bei<span class=\"_ _a\"></span> der Hauptv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>ammlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g i<span class=\"_ _a\"></span>hr<span class=\"_ _1\"></span> Stimm<span class=\"_ _a\"></span>rec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>mitt<span class=\"_ _a\"></span>elbar aus. <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c1\">De<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Vo<span class=\"_ _a\"></span>rst<span class=\"_ _a\"></span>and<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>mu<span class=\"_ _a\"></span>ss <span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>us <span class=\"_ _1\"></span>min<span class=\"_ _a\"></span>des<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>rei und<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>darf<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _d\"></span>us <span class=\"_ _1\"></span>h\u00f6<span class=\"_ _a\"></span>chs<span class=\"_ _a\"></span>tens<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>cht <span class=\"_ _3\"></span>P<span class=\"_ _a\"></span>ers<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>nen <span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tehe<span class=\"_ _a\"></span>n. <span class=\"_ _1\"></span>Dem<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Au<span class=\"_ _a\"></span>fsi<span class=\"_ _a\"></span>chts<span class=\"_ _a\"></span>rat<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2574\">des<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>dr<span class=\"_ _a\"></span>ei,<span class=\"_ _a\"></span> h\u00f6c<span class=\"_ _a\"></span>hst<span class=\"_ _a\"></span>ens z<span class=\"_ _d\"></span>w\u00f6l<span class=\"_ _a\"></span>f Mi<span class=\"_ _a\"></span>tgli<span class=\"_ _d\"></span>ed<span class=\"_ _a\"></span>er (K<span class=\"_ _a\"></span>apit<span class=\"_ _a\"></span>alve<span class=\"_ _a\"></span>rtr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>er) <span class=\"_ _d\"></span>an.<span class=\"_ _a\"></span> Der<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ene<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>t\u00e4dt<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span> V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rungs<span class=\"_ _a\"></span>ve<span class=\"_ _a\"></span>rei<span class=\"_ _a\"></span>n, w<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>cher di<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>ekt <span class=\"_ _d\"></span>und </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2262\">indi<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>ekt rd<span class=\"_ _a\"></span>. 7<span class=\"_ _d\"></span>2<span class=\"_ _a\"></span>,47<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% (72,47<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%) des G<span class=\"_ _a\"></span>rund<span class=\"_ _a\"></span>ka<span class=\"_ _a\"></span>pital<span class=\"_ _a\"></span>s h\u00e4l<span class=\"_ _a\"></span>t, ist be<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>chti<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>bi<span class=\"_ _a\"></span>s zu ein<span class=\"_ _d\"></span>em<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Dri<span class=\"_ _a\"></span>tt<span class=\"_ _a\"></span>el der Mi<span class=\"_ _a\"></span>tgli<span class=\"_ _a\"></span>ede<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>in d<span class=\"_ _a\"></span>en Aufs<span class=\"_ _a\"></span>ic<span class=\"_ _d\"></span>ht<span class=\"_ _a\"></span>srat z<span class=\"_ _a\"></span>u </span></span></span></span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c2\">en<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>en, <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>obal<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>sol<span class=\"_ _a\"></span>ang<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>er <span class=\"_ _1\"></span>an <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>Ges<span class=\"_ _a\"></span>ell<span class=\"_ _a\"></span>sc<span class=\"_ _a\"></span>haft <span class=\"_ _3\"></span>ni<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>m<span class=\"_ _d\"></span>eh<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>als<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>50<span class=\"_ _d\"></span><span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% <span class=\"_ _3\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>sti<span class=\"_ _a\"></span>mm<span class=\"_ _a\"></span>ber<span class=\"_ _a\"></span>ech<span class=\"_ _a\"></span>tigt<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>kti<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>h\u00e4l<span class=\"_ _a\"></span>t. <span class=\"_ _3\"></span>Sof<span class=\"_ _a\"></span>ern <span class=\"_ _1\"></span>das<span class=\"_ _a\"></span> </span></span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2263\">Ges<span class=\"_ _a\"></span>et<span class=\"_ _d\"></span>z o<span class=\"_ _a\"></span>der<span class=\"_ _d\"></span> d<span class=\"_ _d\"></span>ie<span class=\"_ _a\"></span> Sa<span class=\"_ _d\"></span>tz<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ne a<span class=\"_ _a\"></span>nder<span class=\"_ _a\"></span>e M<span class=\"_ _a\"></span>eh<span class=\"_ _a\"></span>rhei<span class=\"_ _a\"></span>t vo<span class=\"_ _a\"></span>rsc<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>bt, <span class=\"_ _a\"></span>bes<span class=\"_ _a\"></span>chli<span class=\"_ _a\"></span>e\u00dft<span class=\"_ _a\"></span> die<span class=\"_ _a\"></span> Ha<span class=\"_ _d\"></span>up<span class=\"_ _a\"></span>tve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>amml<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> mit<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>nfa<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span>r M<span class=\"_ _d\"></span>eh<span class=\"_ _a\"></span>rhei<span class=\"_ _a\"></span>t.<span class=\"_ _d\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2265\">Es <span class=\"_ _3\"></span>gibt <span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>be<span class=\"_ _1\"></span>son<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Kontr<span class=\"_ _a\"></span>ollrec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>; <span class=\"_ _3\"></span>hinsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>Rechte <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>es <span class=\"_ _3\"></span>Aktion\u00e4rs <span class=\"_ _3\"></span>Wiene<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>St\u00e4dti<span class=\"_ _a\"></span>sche <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2266\">rungsver<span class=\"_ _a\"></span>ein wir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f d<span class=\"_ _a\"></span>en zuvor ang<span class=\"_ _a\"></span>ef\u00fchrten Abs<span class=\"_ _a\"></span>atz verwies<span class=\"_ _a\"></span>en. </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2268\">Es be<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tehen zum Bilanzstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g kein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> bedeute<span class=\"_ _a\"></span>nden V<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>einbar<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, an denen die Ges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>haft beteili<span class=\"_ _a\"></span>gt <span class=\"_ _1\"></span>ist, die bei eine<span class=\"_ _a\"></span>m<span class=\"_ _1\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2269\">Kontr<span class=\"_ _d\"></span>oll<span class=\"_ _d\"></span>wechsel<span class=\"_ _d\"></span> in <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Ges<span class=\"_ _a\"></span>ellschaft i<span class=\"_ _a\"></span>n Folge <span class=\"_ _a\"></span>eines \u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>nahmea<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gebo<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> wirksam <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, s<span class=\"_ _a\"></span>ich \u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n od<span class=\"_ _a\"></span>er enden,<span class=\"_ _a\"></span> insbe-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2575\">sonder<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> k<span class=\"_ _a\"></span>eine, welc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e de<span class=\"_ _a\"></span>n Bestand a<span class=\"_ _a\"></span>n Beteiligu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _a\"></span>an<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _2\"></span>ersicherungs<span class=\"_ _a\"></span>unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _d\"></span>en. <span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs226b\">Entsch\u00e4dig<span class=\"_ _a\"></span>ungsverei<span class=\"_ _a\"></span>nbaru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen z<span class=\"_ _d\"></span>wisc<span class=\"_ _d\"></span>hen der Gesel<span class=\"_ _a\"></span>lschaft und ihr<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ds- <span class=\"_ _d\"></span>und Aufsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsratsmi<span class=\"_ _a\"></span>tgliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> Ar<span class=\"_ _d\"></span>bei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs226c\">nehmer:in<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>den Fall ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s \u00f6f<span class=\"_ _a\"></span>fentliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u00dcb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>na<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>meang<span class=\"_ _a\"></span>ebots besteh<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>nicht.<span class=\"_ _d\"></span> </div>Vor<span class=\"_ _a\"></span>ratsbeschl\u00fcs<span class=\"_ _a\"></span>se Der <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>ist <span class=\"_ _e\"></span>gem.<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>\u00a7<span class=\"fs1e\"> </span>169 <span class=\"_ _3\"></span>Akt<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bis <span class=\"_ _3\"></span>l\u00e4ngstens <span class=\"_ _3\"></span>20. <span class=\"_ _3\"></span>M<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>2026 <span class=\"_ _3\"></span>erm\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt, <span class=\"_ _3\"></span>das <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dkapital <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>Gesell<span class=\"_ _a\"></span>schaft <span class=\"_ _e\"></span>\u2013 <span class=\"_ _3\"></span>auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in mehr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>ranchen<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>\u2013 <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>bis <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>Nomi<span class=\"_ _a\"></span>nale <span class=\"_ _3\"></span>EUR 66<span class=\"_ _d\"></span>.443.7<span class=\"_ _a\"></span>34,10<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ausga<span class=\"_ _d\"></span>be <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>bis <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>64.000.<span class=\"_ _d\"></span>000 <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>Name<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>oder Inhaber:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> laute<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de St<span class=\"_ _d\"></span>\u00fcckakti<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n geg<span class=\"_ _d\"></span>en Bar<span class=\"_ _2\"></span>- oder <span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>la<span class=\"_ _a\"></span>ge <span class=\"_ _1\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>eine Kombi<span class=\"_ _d\"></span>natio<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>dieser<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>beide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zu erh\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en. \u00dcber<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>den Inhalt de<span class=\"_ _a\"></span>r Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chte, de<span class=\"_ _d\"></span>n Auss<span class=\"_ _a\"></span>chluss <span class=\"_ _a\"></span>der Be<span class=\"_ _d\"></span>zugsr<span class=\"_ _a\"></span>echte u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> so<span class=\"_ _a\"></span>nstigen<span class=\"_ _a\"></span> Bedingu<span class=\"_ _d\"></span>ngen <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Akti<span class=\"_ _a\"></span>enausgabe <span class=\"_ _a\"></span>entscheid<span class=\"_ _d\"></span>et der <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>rstand <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>Zustimmu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>Aufsi<span class=\"_ _d\"></span>chtsrats. <span class=\"_ _a\"></span>D<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bei <span class=\"_ _a\"></span>k\u00f6n<span class=\"_ _d\"></span>nen <span class=\"_ _a\"></span>auch <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orzugsakti<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ohne <span class=\"_ _d\"></span>Stimm<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>cht <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>egeben <span class=\"_ _a\"></span>werd<span class=\"_ _d\"></span>en, die den <span class=\"_ _a\"></span>Rechten <span class=\"_ _a\"></span>aus berei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> Vo<span class=\"_ _a\"></span>rzugsaktie<span class=\"_ _a\"></span>n gleichst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sga<span class=\"_ _a\"></span>bepreise <span class=\"_ _a\"></span>von St<span class=\"_ _d\"></span>amm-<span class=\"_ _a\"></span> und V<span class=\"_ _a\"></span>orz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>kti<span class=\"_ _a\"></span>en k\u00f6nnen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rschied<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n ho<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in.<span class=\"_ _a\"></span> Der V<span class=\"_ _a\"></span>orsta<span class=\"_ _d\"></span>nd w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>e v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der Haupt<span class=\"_ _a\"></span>versamml<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng am<span class=\"_ _a\"></span> 21. Mai 202<span class=\"_ _a\"></span>1 er<span class=\"_ _1\"></span>m\u00e4chtigt, m<span class=\"_ _a\"></span>it Zustimm<span class=\"_ _d\"></span>ung des Aufsi<span class=\"_ _d\"></span>chts<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ats<span class=\"_ _d\"></span> bis zum<span class=\"_ _a\"></span> 20. <span class=\"_ _1\"></span>Mai <span class=\"_ _1\"></span>2026<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>einmalig<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>od<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>mehrmals<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>W<span class=\"_ _2\"></span>andelschuldv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _a\"></span>chreibu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>\u00e4\u00df <span class=\"_ _1\"></span>\u00a7<span class=\"fs1e\"> </span>174 Akt<span class=\"_ _a\"></span>G, <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en ein <span class=\"_ _3\"></span>Um<span class=\"_ _a\"></span>tausc<span class=\"_ _d\"></span>h- <span class=\"_ _1\"></span>oder Bezugsr<span class=\"_ _a\"></span>echt <span class=\"_ _10\"> </span>auf <span class=\"_ _10\"> </span>bis <span class=\"_ _10\"> </span>zu <span class=\"_ _12\"> </span>30.00<span class=\"_ _a\"></span>0.000 <span class=\"_ _10\"> </span>St\u00fcck <span class=\"_ _12\"> </span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _10\"> </span>den:di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Inhaber:in <span class=\"_ _10\"> </span>lautend<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>Stamm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>tien<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>der <span class=\"_ _12\"> </span>Gesel<span class=\"_ _a\"></span>lschaft <span class=\"_ _10\"> </span>mit <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em<span class=\"_ _a\"></span> anteilig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _10\"> </span>Betrag <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span>m <span class=\"_ _10\"> </span>Gr<span class=\"_ _d\"></span>undkapi<span class=\"_ _d\"></span>tal <span class=\"_ _10\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>bis <span class=\"_ _11\"> </span>z<span class=\"_ _1\"></span>u <span class=\"_ _10\"> </span>EUR 31.14<span class=\"_ _a\"></span>5.500,3<span class=\"_ _a\"></span>6 <span class=\"_ _12\"> </span>verbunde<span class=\"_ _a\"></span>n <span class=\"_ _12\"> </span>ist, <span class=\"_ _10\"> </span>im <span class=\"_ _10\"> </span>Gesamt<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>betr<span class=\"_ _d\"></span>ag <span class=\"_ _10\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>bis <span class=\"_ _11\"> </span>zu EUR 2.000.<span class=\"_ _d\"></span>000.0<span class=\"_ _a\"></span>00,00, a<span class=\"_ _d\"></span>uch u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ter A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss de<span class=\"_ _a\"></span>r Bezugsr<span class=\"_ _a\"></span>echte, a<span class=\"_ _d\"></span>uszugebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Das <span class=\"_ _2\"></span>Grundk<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pital <span class=\"_ _2\"></span>ist <span class=\"_ _4\"></span>de<span class=\"_ _1\"></span>mnac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gem. <span class=\"_ _2\"></span>\u00a7<span class=\"fs1e\"> </span>15<span class=\"_ _d\"></span>9 <span class=\"_ _2\"></span>(2) <span class=\"_ _2\"></span>Z1 <span class=\"_ _2\"></span>AktG <span class=\"_ _2\"></span>um <span class=\"_ _2\"></span>bis <span class=\"_ _2\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>EUR 31<span class=\"_ _d\"></span>.145.5<span class=\"_ _a\"></span>00,36 <span class=\"_ _2\"></span>durc<span class=\"_ _a\"></span>h <span class=\"_ _a\"></span>Ausgabe <span class=\"_ _2\"></span>vo<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>bis <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>30.000.00<span class=\"_ _a\"></span>0 auf d<span class=\"_ _a\"></span>en:die <span class=\"_ _d\"></span>In<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>abe<span class=\"_ _a\"></span>r:in la<span class=\"_ _a\"></span>utende <span class=\"_ _a\"></span>Stammakti<span class=\"_ _a\"></span>en be<span class=\"_ _a\"></span>dingt <span class=\"_ _a\"></span>erh\u00f6ht. <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>bedingt<span class=\"_ _d\"></span>e K<span class=\"_ _a\"></span>apitaler<span class=\"_ _d\"></span>h\u00f6hung <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>nu<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>inso<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eit <span class=\"_ _a\"></span>dur<span class=\"_ _d\"></span>chgef<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>t, als Inhab<span class=\"_ _d\"></span>er:inne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> auf de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Gru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> des H<span class=\"_ _a\"></span>auptversam<span class=\"_ _a\"></span>mlungsbesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sses vom 2<span class=\"_ _a\"></span>1. Mai 2021 <span class=\"_ _a\"></span>ausgegebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en W<span class=\"_ _2\"></span>andel-<span class=\"_ _3ca\"> </span>schuld<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>reib<span class=\"_ _a\"></span>ungen <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>dem <span class=\"_ _3\"></span>ihnen <span class=\"_ _3\"></span>einger<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>umte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Bezug<span class=\"_ _a\"></span>s- <span class=\"_ _e\"></span>oder <span class=\"_ _3\"></span>Umtausc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echt <span class=\"_ _3\"></span>Gebrauc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>machen. <span class=\"_ _3\"></span>Bislang <span class=\"_ _3\"></span>h<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>der V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>keinen <span class=\"_ _e\"></span>Beschl<span class=\"_ _a\"></span>uss <span class=\"_ _e\"></span>\u00fc<span class=\"_ _1\"></span>ber <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Ausga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>Wa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>del<span class=\"_ _a\"></span>schuldversc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>reib<span class=\"_ _a\"></span>ungen <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>Grundlage <span class=\"_ _e\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _e\"></span>am <span class=\"_ _e\"></span>21. <span class=\"_ _e\"></span>Mai <span class=\"_ _e\"></span>2021 erteilte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Erm\u00e4<span class=\"_ _a\"></span>chtigung gefass<span class=\"_ _a\"></span>t. Der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _d\"></span>rstand wurd<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>von der <span class=\"_ _1\"></span>H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>upt<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersamm<span class=\"_ _a\"></span>lung am <span class=\"_ _1\"></span>21. Mai 2021 weiters erm\u00e4chtig<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, mit Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>des Aufsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tsrats<span class=\"_ _a\"></span> gem\u00e4<span class=\"_ _d\"></span>\u00df <span class=\"_ _18\"> </span>\u00a7<span class=\"fs1e\"> </span>174<span class=\"_ _a\"></span> <span class=\"_ _18\"> </span>(2) <span class=\"_ _18\"> </span>AktG <span class=\"_ _18\"> </span>bis <span class=\"_ _16\"> </span>20. <span class=\"_ _18\"> </span>Mai <span class=\"_ _16\"> </span>2026 <span class=\"_ _16\"> </span>Gew<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nsch<span class=\"_ _d\"></span>uldve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>schrei<span class=\"_ _a\"></span>bungen <span class=\"_ _16\"> </span>im <span class=\"_ _16\"> </span>G<span class=\"_ _1\"></span>esam<span class=\"_ _d\"></span>tne<span class=\"_ _d\"></span>nnbetr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g <span class=\"_ _16\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>bis <span class=\"_ _18\"> </span>zu EUR 2.000.<span class=\"_ _d\"></span>000.0<span class=\"_ _a\"></span>00,00, <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>mehr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ranche<span class=\"_ _d\"></span>n, <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>unter <span class=\"_ _1\"></span>Aussc<span class=\"_ _a\"></span>hlu<span class=\"_ _1\"></span>ss <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Bez<span class=\"_ _d\"></span>ugsr<span class=\"_ _a\"></span>echte, <span class=\"_ _1\"></span>auszug<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>n. <span class=\"_ _1\"></span>Bislang hat der V<span class=\"_ _a\"></span>orstand auf Grun<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>lage diese<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Erm\u00e4<span class=\"_ _d\"></span>chtigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g keinen Be<span class=\"_ _a\"></span>schluss \u00fcber die <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>abe<span class=\"_ _1\"></span> von Gewi<span class=\"_ _d\"></span>nnsch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ldvers<span class=\"_ _a\"></span>chreib<span class=\"_ _a\"></span>ungen gefasst.<span class=\"_ _a\"></span> Der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _d\"></span>rstand wurd<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>von der <span class=\"_ _1\"></span>H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>upt<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersamm<span class=\"_ _a\"></span>lung am <span class=\"_ _1\"></span>26. Mai 2023 erm\u00e4chtigt, gem. \u00a7<span class=\"fs1e\"> </span>65 (1) Z8 <span class=\"_ _1\"></span>und (<span class=\"_ _1\"></span>1<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>) sowie (1b) AktG im <span class=\"_ _10\"> </span>geset<span class=\"_ _1\"></span>zlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>jeweil<span class=\"_ _a\"></span>s  h\u00f6chst<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ul<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ssi<span class=\"_ _d\"></span>gen  A<span class=\"_ _a\"></span>usma\u00df <span class=\"_ _12\"> </span>auf <span class=\"_ _12\"> </span>de<span class=\"_ _d\"></span>n:die <span class=\"_ _10\"> </span>I<span class=\"_ _1\"></span>nhabe<span class=\"_ _a\"></span>r:in  la<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tend<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e  S<span class=\"_ _a\"></span>tammakti<span class=\"_ _a\"></span>en  w<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>hr<span class=\"_ _a\"></span>end  ei<span class=\"_ _a\"></span>ner Geltu<span class=\"_ _d\"></span>ngsdau<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>30 <span class=\"_ _10\"> </span>Mo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>aten <span class=\"_ _11\"> </span>ab <span class=\"_ _10\"> </span>dem <span class=\"_ _11\"> </span>T<span class=\"_ _2\"></span>ag<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>der <span class=\"_ _11\"> </span>Beschlussf<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span> <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>Haupt<span class=\"_ _d\"></span>versam<span class=\"_ _a\"></span>mlung <span class=\"_ _11\"> </span>zu <span class=\"_ _12\"> </span>er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rben. <span class=\"_ _11\"> </span>Der <span class=\"_ _10\"> </span>beim R\u00fccker<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erb <span class=\"_ _1\"></span>zu <span class=\"_ _3\"></span>leiste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>wert <span class=\"_ _1\"></span>darf <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ied<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>als <span class=\"_ _1\"></span>maximal <span class=\"_ _1\"></span>50<span class=\"fs1e\"> </span>% <span class=\"_ _3\"></span>unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>\u00f6her<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>xim<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>10<span class=\"fs1e\"> </span>% <span class=\"_ _1\"></span>\u00fcber dem <span class=\"_ _a\"></span>dur<span class=\"_ _a\"></span>chsc<span class=\"_ _d\"></span>hnittlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _2\"></span>ungewic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tete<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>B\u00f6r<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>eschlussku<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>W<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>se <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>dem <span class=\"_ _a\"></span>R\u00fccke<span class=\"_ _a\"></span>rwerb <span class=\"_ _a\"></span>vor<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>zeh<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> B\u00f6rsetag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> betrag<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Der Erwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b kan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nach W<span class=\"_ _a\"></span>ahl des V<span class=\"_ _a\"></span>orst<span class=\"_ _d\"></span>ands \u00fcber die B\u00f6rs<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>oder<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>durc<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>ein \u00f6f<span class=\"_ _a\"></span>fen<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Angebo<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>od<span class=\"_ _d\"></span>er auf eine so<span class=\"_ _a\"></span>nstige geset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>lich <span class=\"_ _a\"></span>zul\u00e4ssige, zwe<span class=\"_ _a\"></span>ckm\u00e4\u00dfige A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t erf<span class=\"_ _a\"></span>olgen. Im <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>alle des <span class=\"_ _a\"></span>R\u00fcckerwerbs <span class=\"_ _a\"></span>\u00fcber ein \u00f6f<span class=\"_ _a\"></span>fentliches A<span class=\"_ _a\"></span>ngebot ist <span class=\"_ _f\"></span>der <span class=\"_ _f\"> </span>Stichtag <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>Ende <span class=\"_ _f\"> </span>des <span class=\"_ _e\"></span>Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>echnungs<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eit<span class=\"_ _d\"></span>raum<span class=\"_ _a\"></span>s <span class=\"_ _f\"> </span>d<span class=\"_ _1\"></span>er <span class=\"_ _e\"></span>T<span class=\"_ _2\"></span>ag, <span class=\"_ _e\"></span>an<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>dem <span class=\"_ _f\"> </span>die <span class=\"_ _e\"></span>Absicht <span class=\"_ _f\"> </span>bek<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nnt <span class=\"_ _f\"> </span>g<span class=\"_ _d\"></span>emac<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>wird, <span class=\"_ _e\"></span>ein \u00f6f<span class=\"_ _a\"></span>fent<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ches A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gebo<span class=\"_ _a\"></span>t zu stellen <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>\u00a7<span class=\"fs1e\"> </span>5 <span class=\"_ _d\"></span>(2) u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d (3) \u00dcb<span class=\"_ _a\"></span>ernahmeges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tz).<span class=\"_ _a\"></span> Der <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>and <span class=\"_ _a\"></span>wur<span class=\"_ _d\"></span>de <span class=\"_ _2\"></span>we<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Dauer <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>f\u00fcnf <span class=\"_ _2\"></span>Jahr<span class=\"_ _d\"></span>en <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>b <span class=\"_ _2\"></span>Beschl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssfassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>erm\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n, <span class=\"_ _a\"></span>erworb<span class=\"_ _a\"></span>enen <span class=\"_ _a\"></span>Akti<span class=\"_ _d\"></span>en unter A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ssc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss d<span class=\"_ _a\"></span>es Bezugsr<span class=\"_ _a\"></span>echts \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>edie<span class=\"_ _a\"></span>nung von <span class=\"_ _a\"></span>Wand<span class=\"_ _a\"></span>elschuldversc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eibung<span class=\"_ _d\"></span>en, die a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _a\"></span>Grundlag<span class=\"_ _d\"></span>e des Bes<span class=\"_ _a\"></span>chlusses <span class=\"_ _a\"></span>der Hauptv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>ammlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g am 21. Mai<span class=\"_ _a\"></span> 2021 ausgege<span class=\"_ _a\"></span>ben werd<span class=\"_ _a\"></span>en, zu <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erwe<span class=\"_ _a\"></span>nden; und<span class=\"_ _a\"></span> \u2022<span class=\"ff5b\"> <span class=\"_ _3\"> </span></span>au<span class=\"_ _1\"></span>f ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>ander<span class=\"_ _a\"></span>e geset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>lich <span class=\"_ _d\"></span>zul\u00e4ssi<span class=\"_ _d\"></span>ge A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t als <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>r die B\u00f6<span class=\"_ _a\"></span>rse oder <span class=\"_ _d\"></span>dur<span class=\"_ _d\"></span>ch ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> \u00f6f<span class=\"_ _a\"></span>fentliches A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ebot zu ver<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>u\u00df<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rn.  Bislang <span class=\"_ _3\"></span>hat <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>and <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>diese<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Er<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>\u00e4chtigungen<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>kein<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>Geb<span class=\"_ _a\"></span>rauch <span class=\"_ _e\"></span>gema<span class=\"_ _d\"></span>cht. <span class=\"_ _e\"></span>Der <span class=\"_ _3\"></span>Konzern <span class=\"_ _e\"></span>h\u00e4lt <span class=\"_ _3\"></span>zu<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>Bila<span class=\"_ _a\"></span>nzstichtag keine eige<span class=\"_ _a\"></span>nen Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "<div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs221c\">25.11.<span class=\"ff5b\"> </span>R\u00fcckste<span class=\"_ _a\"></span>ll<span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>gen </div><div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs259d\">Allgem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs259e\">R\u00fcckstel<span class=\"_ _a\"></span>lungen werd<span class=\"_ _a\"></span>en anges<span class=\"_ _a\"></span>etzt, wen<span class=\"_ _a\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23d1\">\u2022<span class=\"_ _8\"> </span>eine<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>rechtli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he ode<span class=\"_ _a\"></span>r faktisch<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>erpflichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g geg<span class=\"_ _a\"></span>en\u00fcber ein<span class=\"_ _a\"></span>em Dritte<span class=\"_ _d\"></span>n aufgr<span class=\"_ _d\"></span>und <span class=\"_ _d\"></span>eines v<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>ange<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en E<span class=\"_ _d\"></span>reignis<span class=\"_ _a\"></span>ses best<span class=\"_ _a\"></span>eht,<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23d2\">\u2022<span class=\"_ _8\"> </span>es wahrschei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch ist, <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ass di<span class=\"_ _d\"></span>ese <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erpflichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Abf<span class=\"_ _a\"></span>luss vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ress<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n f<span class=\"_ _a\"></span>\u00fchren wi<span class=\"_ _d\"></span>rd <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23d3\">\u2022<span class=\"_ _8\"> </span>eine<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erl\u00e4ssl<span class=\"_ _a\"></span>iche Sch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _d\"></span>der H\u00f6h<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _a\"></span>chtung m\u00f6g<span class=\"_ _a\"></span>lich ist.<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs23d4\">Die R\u00fcckst<span class=\"_ _a\"></span>ellungen w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> mi<span class=\"_ _d\"></span>t je<span class=\"_ _a\"></span>nem Wer<span class=\"_ _a\"></span>t angesetzt, de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>ie bestm\u00f6glic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> Sc<span class=\"_ _a\"></span>h\u00e4tzung der <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> E<span class=\"_ _d\"></span>rf\u00fcll<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng de<span class=\"_ _a\"></span>r V<span class=\"_ _a\"></span>erpflicht<span class=\"_ _a\"></span>ung </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19ca\">erford<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>Ausga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>darstellt. <span class=\"_ _1\"></span>Untersc<span class=\"_ _a\"></span>heidet <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>auf<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ba<span class=\"_ _1\"></span>sis<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>eines <span class=\"_ _3\"></span>m<span class=\"_ _a\"></span>arkt\u00fcbliche<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Zinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>telte <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>der </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19cb\">R\u00fcckstel<span class=\"_ _a\"></span>lung <span class=\"_ _1\"></span>wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>om Nomi<span class=\"_ _a\"></span>nalwert, wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>der Barwer<span class=\"_ _d\"></span>t de<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rpflic<span class=\"_ _a\"></span>htun<span class=\"_ _1\"></span>g a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gese<span class=\"_ _d\"></span>tzt. Im <span class=\"_ _1\"></span>Rah<span class=\"_ _a\"></span>men <span class=\"_ _1\"></span>der R\u00fcckst<span class=\"_ _a\"></span>ellun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19cc\">werde<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>auch <span class=\"_ _3\"></span>Perso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>al<span class=\"_ _d\"></span>r\u00fcckstel<span class=\"_ _a\"></span>lungen <span class=\"_ _3\"></span>ausgewies<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>bei <span class=\"_ _3\"></span>denen <span class=\"_ _3\"></span>es <span class=\"_ _e\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>Pensions<span class=\"_ _a\"></span>r\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>pensio<span class=\"_ _d\"></span>ns-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs19cd\">\u00e4hnlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e V<span class=\"_ _2\"></span>erpflichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n han<span class=\"_ _a\"></span>delt. Dies b<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>rif<span class=\"_ _a\"></span>ft insbeson<span class=\"_ _a\"></span>dere <span class=\"_ _a\"></span>R\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n f\u00fcr J<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>bil\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>msl<span class=\"_ _d\"></span>eistung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _d\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-34": {
   "value": "25.11.<span class=\"ff5b\"> </span>R\u00fcckste<span class=\"_ _a\"></span>ll<span class=\"_ _1\"></span>un<span class=\"_ _d\"></span>gen Allgem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in R\u00fcckstel<span class=\"_ _a\"></span>lungen werd<span class=\"_ _a\"></span>en anges<span class=\"_ _a\"></span>etzt, wen<span class=\"_ _a\"></span>n \u2022<span class=\"_ _8\"> </span>eine<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>rechtli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he ode<span class=\"_ _a\"></span>r faktisch<span class=\"_ _d\"></span>e V<span class=\"_ _2\"></span>erpflichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g geg<span class=\"_ _a\"></span>en\u00fcber ein<span class=\"_ _a\"></span>em Dritte<span class=\"_ _d\"></span>n aufgr<span class=\"_ _d\"></span>und <span class=\"_ _d\"></span>eines v<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>ange<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en E<span class=\"_ _d\"></span>reignis<span class=\"_ _a\"></span>ses best<span class=\"_ _a\"></span>eht,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>es wahrschei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch ist, <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ass di<span class=\"_ _d\"></span>ese <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erpflichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m Abf<span class=\"_ _a\"></span>luss vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Ress<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n f<span class=\"_ _a\"></span>\u00fchren wi<span class=\"_ _d\"></span>rd <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>eine<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erl\u00e4ssl<span class=\"_ _a\"></span>iche Sch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _d\"></span>der H\u00f6h<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _a\"></span>chtung m\u00f6g<span class=\"_ _a\"></span>lich ist.<span class=\"_ _3ca\"> </span>Die R\u00fcckst<span class=\"_ _a\"></span>ellungen w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> mi<span class=\"_ _d\"></span>t je<span class=\"_ _a\"></span>nem Wer<span class=\"_ _a\"></span>t angesetzt, de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>ie bestm\u00f6glic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> Sc<span class=\"_ _a\"></span>h\u00e4tzung der <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> E<span class=\"_ _d\"></span>rf\u00fcll<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng de<span class=\"_ _a\"></span>r V<span class=\"_ _a\"></span>erpflicht<span class=\"_ _a\"></span>ung erford<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>Ausga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>darstellt. <span class=\"_ _1\"></span>Untersc<span class=\"_ _a\"></span>heidet <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>auf<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ba<span class=\"_ _1\"></span>sis<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>eines <span class=\"_ _3\"></span>m<span class=\"_ _a\"></span>arkt\u00fcbliche<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Zinssat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span>telte <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rwe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>der R\u00fcckstel<span class=\"_ _a\"></span>lung <span class=\"_ _1\"></span>wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>om Nomi<span class=\"_ _a\"></span>nalwert, wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>der Barwer<span class=\"_ _d\"></span>t de<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rpflic<span class=\"_ _a\"></span>htun<span class=\"_ _1\"></span>g a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gese<span class=\"_ _d\"></span>tzt. Im <span class=\"_ _1\"></span>Rah<span class=\"_ _a\"></span>men <span class=\"_ _1\"></span>der R\u00fcckst<span class=\"_ _a\"></span>ellun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en werde<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>auch <span class=\"_ _3\"></span>Perso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>al<span class=\"_ _d\"></span>r\u00fcckstel<span class=\"_ _a\"></span>lungen <span class=\"_ _3\"></span>ausgewies<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>bei <span class=\"_ _3\"></span>denen <span class=\"_ _3\"></span>es <span class=\"_ _e\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>um <span class=\"_ _3\"></span>Pensions<span class=\"_ _a\"></span>r\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>pensio<span class=\"_ _d\"></span>ns-<span class=\"_ _3ca\"> </span>\u00e4hnlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e V<span class=\"_ _2\"></span>erpflichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n han<span class=\"_ _a\"></span>delt. Dies b<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>rif<span class=\"_ _a\"></span>ft insbeson<span class=\"_ _a\"></span>dere <span class=\"_ _a\"></span>R\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n f\u00fcr J<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>bil\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>msl<span class=\"_ _d\"></span>eistung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "25.12.<span class=\"ff5b\"> </span>F<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>rderung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erbindlichkeiten Forderung<span class=\"_ _a\"></span>en Die <span class=\"_ _12\"> </span>in <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>Bila<span class=\"_ _a\"></span>nz  a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ies<span class=\"_ _a\"></span>enen<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Forde<span class=\"_ _a\"></span>rungen <span class=\"_ _12\"> </span>be<span class=\"_ _d\"></span>tref<span class=\"_ _a\"></span>fen <span class=\"_ _10\"> </span>insbesonder<span class=\"_ _a\"></span>e <span class=\"_ _12\"> </span>IFRS 9 <span class=\"_ _12\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>wer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ete <span class=\"_ _10\"> </span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _10\"> </span>und  S<span class=\"_ _d\"></span>onsti<span class=\"_ _a\"></span>ge Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen.<span class=\"_ _a\"></span> Da <span class=\"_ _11\"> </span>Ford<span class=\"_ _a\"></span>erungen <span class=\"_ _f\"> </span>gege<span class=\"_ _d\"></span>n\u00fcber <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>hm<span class=\"_ _d\"></span>er:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, <span class=\"_ _f\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mittle<span class=\"_ _a\"></span>r:innen <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>ungsunte<span class=\"_ _d\"></span>r<span class=\"_ _1\"></span>nehm<span class=\"_ _a\"></span>en direkt <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>b<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uleg<span class=\"_ _d\"></span>enden <span class=\"_ _2\"></span>Ze<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>wert <span class=\"_ _a\"></span>k\u00fcnftiger <span class=\"_ _a\"></span>Zahlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsstr<span class=\"_ _a\"></span>\u00f6me <span class=\"_ _a\"></span>gem. <span class=\"_ _a\"></span>IFRS 17<span class=\"_ _a\"></span> a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ies<span class=\"_ _a\"></span>en w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>trif<span class=\"_ _a\"></span>ft dies<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Bilanzpositi<span class=\"_ _a\"></span>on Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen, di<span class=\"_ _d\"></span>e nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t im <span class=\"_ _d\"></span>Zusam<span class=\"_ _a\"></span>menha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> dem <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rungsg<span class=\"_ _a\"></span>esch\u00e4ft ste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en.<span class=\"_ _a\"></span> Nichtversi<span class=\"_ _a\"></span>cherungsfor<span class=\"_ _a\"></span>derunge<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>werd<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dem<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>T<span class=\"_ _4\"></span>ransaktio<span class=\"_ _a\"></span>nspr<span class=\"_ _a\"></span>eis <span class=\"_ _1\"></span>bewertet.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Bewertu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g e<span class=\"_ _1\"></span>rfolg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> auf B<span class=\"_ _1\"></span>asis <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Grund-<span class=\"_ _3ca\"> </span>gesch\u00e4fts, <span class=\"_ _a\"></span>w\u00e4hr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nd f<span class=\"_ _a\"></span>\u00fcr F<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rderung<span class=\"_ _a\"></span>en lediglich <span class=\"_ _a\"></span>die We<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tmin<span class=\"_ _a\"></span>derungsvors<span class=\"_ _a\"></span>chriften gem. <span class=\"_ _a\"></span>IFRS 9 gelt<span class=\"_ _a\"></span>en. Die <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>ruppe <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>fin<span class=\"_ _a\"></span>anziellen <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zul\u00e4ssi<span class=\"_ _d\"></span>g <span class=\"_ _3\"></span>is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(W<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>lr<span class=\"_ _a\"></span>echt <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rde-<span class=\"_ _3ca\"> </span>rungen <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>iefe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>und <span class=\"_ _3\"></span>Leistung<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>aus <span class=\"_ _e\"></span>Leasi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gver<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ltnis<span class=\"_ _a\"></span>sen <span class=\"_ _f\"></span>g<span class=\"_ _a\"></span>em\u00e4\u00df <span class=\"_ _e\"></span>IFRS 9.5.<span class=\"_ _d\"></span>5.15),<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>verei<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span>fachten <span class=\"_ _2\"></span>Ansatz <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>Anspr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch. <span class=\"_ _2\"></span>Um <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>entspr<span class=\"_ _a\"></span>echende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orga<span class=\"_ _a\"></span>ben <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>zuhalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>soge<span class=\"_ _a\"></span>nannte <span class=\"_ _2\"></span>Wertb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>ungstabel<span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> f\u00fcr Forde<span class=\"_ _a\"></span>rungen verw<span class=\"_ _d\"></span>endet. <span class=\"_ _d\"></span>Einzel<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur W<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tbe<span class=\"_ _a\"></span>richtigungsta<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e sind in A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gangab<span class=\"_ _a\"></span>e 2.6. Ausfallrisi<span class=\"_ _a\"></span>ko ab Seite 94 ersichtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "Die <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>ruppe <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>fin<span class=\"_ _a\"></span>anziellen <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erm\u00f6<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>bei <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>dies<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>zul\u00e4ssi<span class=\"_ _d\"></span>g <span class=\"_ _3\"></span>is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(W<span class=\"_ _a\"></span>ah<span class=\"_ _1\"></span>lr<span class=\"_ _a\"></span>echt <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rde-<span class=\"_ _3ca\"> </span>rungen <span class=\"_ _3\"></span>aus <span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>iefe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>und <span class=\"_ _3\"></span>Leistung<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>Ford<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>aus <span class=\"_ _e\"></span>Leasi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gver<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ltnis<span class=\"_ _a\"></span>sen <span class=\"_ _f\"></span>g<span class=\"_ _a\"></span>em\u00e4\u00df <span class=\"_ _e\"></span>IFRS 9.5.<span class=\"_ _d\"></span>5.15),<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _f\"></span>verei<span class=\"_ _a\"></span>n-<span class=\"_ _3ca\"> </span>fachten <span class=\"_ _2\"></span>Ansatz <span class=\"_ _a\"></span>in <span class=\"_ _2\"></span>Anspr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch. <span class=\"_ _2\"></span>Um <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>entspr<span class=\"_ _a\"></span>echende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orga<span class=\"_ _a\"></span>ben <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>zuhalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>wird <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>soge<span class=\"_ _a\"></span>nannte <span class=\"_ _2\"></span>Wertb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>ungstabel<span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> f\u00fcr Forde<span class=\"_ _a\"></span>rungen verw<span class=\"_ _d\"></span>endet. <span class=\"_ _d\"></span>Einzel<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eiten <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ur W<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tbe<span class=\"_ _a\"></span>richtigungsta<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>e sind in A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gangab<span class=\"_ _a\"></span>e 2.6. Ausfallrisi<span class=\"_ _a\"></span>ko ab Seite 94 ersichtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "<div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs251c\">Verb<span class=\"_ _a\"></span>indlichkeiten<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs251d\">Die <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Bilan<span class=\"_ _d\"></span>z <span class=\"_ _11\"> </span>ausge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>iese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>betr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fen <span class=\"_ _11\"> </span>IFRS 9 <span class=\"_ _11\"> </span>bew<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>tet<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>V<span class=\"_ _d\"></span>erbi<span class=\"_ _a\"></span>ndlichkeiten<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>und <span class=\"_ _11\"> </span>Sonstig<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erbin-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs251e\">dlichkei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3df\">Betref<span class=\"_ _a\"></span>fend de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Posten IFRS 9<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>bewert<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>e V<span class=\"_ _2\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>kei<span class=\"_ _d\"></span>ten wird auf die A<span class=\"_ _d\"></span>usf\u00fch<span class=\"_ _d\"></span>rung Fina<span class=\"_ _d\"></span>nzielle V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im Kapitel </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e0\">\u201e25.4. <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>inanzinst<span class=\"_ _a\"></span>rumente\u201c<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ab<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>Seite 1<span class=\"_ _a\"></span>63 <span class=\"_ _f\"></span>verwi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _d\"></span>n. <span class=\"_ _f\"> </span>Der <span class=\"_ _e\"></span>Po<span class=\"_ _d\"></span>sten <span class=\"_ _f\"></span>So<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stige<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>keit<span class=\"_ _a\"></span>en <span class=\"_ _f\"></span>wird <span class=\"_ _3\"></span>zu <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>haf<span class=\"_ _a\"></span>fun<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>kosten </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs3e1\">bilanziert<span class=\"_ _3ca\"> </span>.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "<div class=\"t m1 h19 ff58 fsc fc5 sc0 ls4 ws0 gs2268\">25.13.<span class=\"ff5b\"> </span>St<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uern<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2575\">Der <span class=\"_ _1\"></span>Ertrags<span class=\"_ _a\"></span>steuerauf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>and umfasst die tats\u00e4chlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en und die <span class=\"_ _1\"></span>latenten Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>. Bei direkt im E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapi<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>l erfasste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> T<span class=\"_ _2\"></span>rans-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs226a\">aktione<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wird <span class=\"_ _3\"></span>a<span class=\"_ _d\"></span>uch <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _3\"></span>dami<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zusamm<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>Ertrags<span class=\"_ _a\"></span>steuer <span class=\"_ _3\"></span>erfolgsne<span class=\"_ _a\"></span>utral <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapital <span class=\"_ _3\"></span>e<span class=\"_ _d\"></span>rfasst. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>tats\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>liche </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs226b\">Steuer <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>einzel<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> Gesel<span class=\"_ _d\"></span>lsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>VIG-V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>gr<span class=\"_ _1\"></span>uppe<span class=\"_ _a\"></span> e<span class=\"_ _d\"></span>rrec<span class=\"_ _a\"></span>hnet <span class=\"_ _a\"></span>sich <span class=\"_ _d\"></span>aus<span class=\"_ _a\"></span> dem<span class=\"_ _a\"></span> st<span class=\"_ _a\"></span>euerpfli<span class=\"_ _d\"></span>chtigen <span class=\"_ _a\"></span>Ei<span class=\"_ _d\"></span>nkomme<span class=\"_ _a\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs226c\">der Ges<span class=\"_ _d\"></span>ellsch<span class=\"_ _d\"></span>aft <span class=\"_ _d\"></span>und dem im <span class=\"_ _a\"></span>jeweilige<span class=\"_ _a\"></span>n Land an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uwen<span class=\"_ _a\"></span>denden Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ersat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span><span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25ab\">Die <span class=\"_ _e\"></span>E<span class=\"_ _1\"></span>rmit<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>lu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>der<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>latent<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _e\"></span>nach <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>\u201ebalanc<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>sheet <span class=\"_ _e\"></span>liability <span class=\"_ _f\"> </span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>hod\u201c <span class=\"_ _f\"></span>f\u00fc<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _e\"></span>te<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>por\u00e4re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ters<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hi<span class=\"_ _a\"></span>ede </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25ac\">zwischen de<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zen der V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>und Schulde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im I<span class=\"_ _1\"></span>FRS-<span class=\"_ _a\"></span>Konzernabschluss u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d dere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bei den <span class=\"_ _1\"></span>einzel<span class=\"_ _a\"></span>nen </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25ad\">Gesell<span class=\"_ _a\"></span>schaften  bes<span class=\"_ _a\"></span>tehende<span class=\"_ _a\"></span>n  Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erten. <span class=\"_ _10\"> </span>Gem\u00e4\u00df <span class=\"_ _12\"> </span>IAS 1<span class=\"_ _a\"></span>2.47 <span class=\"_ _12\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>lat<span class=\"_ _d\"></span>enten <span class=\"_ _12\"> </span>St<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>anhand <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>Ste<span class=\"_ _a\"></span>uer<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00e4tze </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25ae\">bewertet, die <span class=\"_ _1\"></span>zum <span class=\"_ _1\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Reali<span class=\"_ _a\"></span>sierun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ltig sind. <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>es <span class=\"_ _1\"></span>Weiter<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>wird der <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>ahrscheinlic<span class=\"_ _a\"></span>h <span class=\"_ _3\"></span>re<span class=\"_ _a\"></span>alisierbar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rvorteil<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25af\">aus <span class=\"_ _1\"></span>beste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ustvortr\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>in<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Ermi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>tlung einbe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>. Au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ahm<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dieser u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>enden <span class=\"_ _1\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>erabg<span class=\"_ _a\"></span>renzu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25b0\">bilden  Unters<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>sbe<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00e4ge  aus<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>erli<span class=\"_ _d\"></span>ch  nicht  abset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>bar<span class=\"_ _a\"></span>en  Gesch\u00e4fts-  oder<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>Fi<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>me<span class=\"_ _d\"></span>nwerte<span class=\"_ _d\"></span>n  und <span class=\"_ _7\"> </span>m<span class=\"_ _a\"></span>it  Be<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>gu<span class=\"_ _1\"></span>ngen<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25b1\">zusamme<span class=\"_ _a\"></span>nh\u00e4ngende <span class=\"_ _10\"> </span>la<span class=\"_ _d\"></span>tente <span class=\"_ _10\"> </span>St<span class=\"_ _d\"></span>eueru<span class=\"_ _d\"></span>ntersc<span class=\"_ _a\"></span>hiede<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>Akti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>Steuerabgr<span class=\"_ _2\"></span>enzungen <span class=\"_ _11\"> </span>werde<span class=\"_ _a\"></span>n <span class=\"_ _12\"> </span>nic<span class=\"_ _d\"></span>ht <span class=\"_ _10\"> </span>anges<span class=\"_ _d\"></span>etzt, <span class=\"_ _11\"> </span>wenn <span class=\"_ _10\"> </span>es <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25b2\">wahrsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>einlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> ist, d<span class=\"_ _a\"></span>ass der e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>th<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e S<span class=\"_ _d\"></span>teuervo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>teil<span class=\"_ _a\"></span> realisier<span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>r ist.<span class=\"_ _a\"></span> </div><div class=\"t m2 h23 ff58 fsa fc9 sc0 ls4 ws0 gs25b3\">Gruppen<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>este<span class=\"_ _d\"></span>uerun<span class=\"_ _a\"></span>g </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs10d6\">Mit <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>Gruppent<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ner <span class=\"_ _1\"></span>St\u00e4d<span class=\"_ _a\"></span>tische <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ung<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25b4\">sve<span class=\"_ _a\"></span>rein <span class=\"_ _1\"></span>besteht e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sgrup<span class=\"_ _a\"></span>pe <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>m\u00e4\u00df <span class=\"_ _1\"></span>\u00a7<span class=\"fsb\"> </span>9 KStG. <span class=\"_ _1\"></span>Di<span class=\"_ _d\"></span>e </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25b5\">steuerlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ergebniss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> der Grup<span class=\"_ _a\"></span>penmitgliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den dem Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r zug<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chnet. <span class=\"_ _1\"></span>Z<span class=\"_ _a\"></span>ur Re<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>elung <span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>er positiv<span class=\"_ _d\"></span>en und </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25b6\">negative<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>Steueruml<span class=\"_ _d\"></span>agen <span class=\"_ _f\"> </span>zwecks <span class=\"_ _11\"> </span>ver<span class=\"_ _d\"></span>ursach<span class=\"_ _a\"></span>ungsger<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cht<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>Aufteilung <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>K\u00f6rpersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aftst<span class=\"_ _a\"></span>euerbelastu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>erei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25b7\">barunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>zwisch<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>dem <span class=\"_ _11\"> </span>Gruppe<span class=\"_ _a\"></span>ntr\u00e4ger <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>jedem <span class=\"_ _11\"> </span>einz<span class=\"_ _a\"></span>elnen <span class=\"_ _11\"> </span>Gruppen<span class=\"_ _d\"></span>mitgl<span class=\"_ _a\"></span>ied <span class=\"_ _10\"> </span>getro<span class=\"_ _a\"></span>ffen. <span class=\"_ _11\"> </span>Im <span class=\"_ _11\"> </span>Fall <span class=\"_ _11\"> </span>eines <span class=\"_ _11\"> </span>positiv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25b8\">kommens <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>Gruppenmitgl<span class=\"_ _a\"></span>ieds w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en 2<span class=\"_ _a\"></span>4<span class=\"fsb\"> </span>% an <span class=\"_ _a\"></span>den G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>up<span class=\"_ _a\"></span>pentr\u00e4ger <span class=\"_ _a\"></span>geleistet. <span class=\"_ _a\"></span>F\u00fcr ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>negatives <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nkommen <span class=\"_ _a\"></span>werd<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25b9\">Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>mitgl<span class=\"_ _a\"></span>ied 21,6<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%<span class=\"_ _1\"></span> des s<span class=\"_ _a\"></span>teuerlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlusts pa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>hal abgegol<span class=\"_ _a\"></span>ten. Da f<span class=\"_ _a\"></span>\u00fcr den Fal<span class=\"_ _a\"></span>l eines <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ugewi<span class=\"_ _a\"></span>esenen positi<span class=\"_ _a\"></span>ven Ein-<span class=\"_ _3ca\"> </span></span></span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25ba\">kommens<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ste<span class=\"_ _a\"></span>uerumlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>24<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tr\u00e4gt,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>so<span class=\"_ _d\"></span>ll d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Gruppe<span class=\"_ _a\"></span>ntr\u00e4ger <span class=\"_ _1\"></span>10<span class=\"fsb\"> </span>%<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>des<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>St<span class=\"_ _a\"></span>euervorteils<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>aus<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Gruppe<span class=\"_ _a\"></span>nbesteu<span class=\"_ _d\"></span>erun<span class=\"_ _a\"></span>g,<span class=\"_ _1\"></span> </span></span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25bb\">der d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h die <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>inbe<span class=\"_ _a\"></span>ziehung des<span class=\"_ _a\"></span> je<span class=\"_ _d\"></span>weiligen<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ruppe<span class=\"_ _a\"></span>nmitglieds<span class=\"_ _a\"></span> entstande<span class=\"_ _a\"></span>n ist, l<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Di<span class=\"_ _a\"></span>e liquidit<span class=\"_ _a\"></span>\u00e4tsm\u00e4\u00dfige<span class=\"_ _a\"></span> Glattstel<span class=\"_ _d\"></span>lung d<span class=\"_ _a\"></span>es </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25bc\">Steuervo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eils erfol<span class=\"_ _a\"></span>gt in einem <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aum vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>drei J<span class=\"_ _d\"></span>ahre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-33": {
   "value": "25.13.<span class=\"ff5b\"> </span>St<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uern<span class=\"_ _a\"></span> Der <span class=\"_ _1\"></span>Ertrags<span class=\"_ _a\"></span>steuerauf<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>and umfasst die tats\u00e4chlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en und die <span class=\"_ _1\"></span>latenten Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>. Bei direkt im E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapi<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>l erfasste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> T<span class=\"_ _2\"></span>rans-<span class=\"_ _3ca\"> </span>aktione<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wird <span class=\"_ _3\"></span>a<span class=\"_ _d\"></span>uch <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ie <span class=\"_ _3\"></span>dami<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zusamm<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _3\"></span>Ertrags<span class=\"_ _a\"></span>steuer <span class=\"_ _3\"></span>erfolgsne<span class=\"_ _a\"></span>utral <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kapital <span class=\"_ _3\"></span>e<span class=\"_ _d\"></span>rfasst. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>tats\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>liche Steuer <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>einzel<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> Gesel<span class=\"_ _d\"></span>lsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>VIG-V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>gr<span class=\"_ _1\"></span>uppe<span class=\"_ _a\"></span> e<span class=\"_ _d\"></span>rrec<span class=\"_ _a\"></span>hnet <span class=\"_ _a\"></span>sich <span class=\"_ _d\"></span>aus<span class=\"_ _a\"></span> dem<span class=\"_ _a\"></span> st<span class=\"_ _a\"></span>euerpfli<span class=\"_ _d\"></span>chtigen <span class=\"_ _a\"></span>Ei<span class=\"_ _d\"></span>nkomme<span class=\"_ _a\"></span>n der Ges<span class=\"_ _d\"></span>ellsch<span class=\"_ _d\"></span>aft <span class=\"_ _d\"></span>und dem im <span class=\"_ _a\"></span>jeweilige<span class=\"_ _a\"></span>n Land an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>uwen<span class=\"_ _a\"></span>denden Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ersat<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Die <span class=\"_ _e\"></span>E<span class=\"_ _1\"></span>rmit<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>lu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>der<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>latent<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>Steue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>erfolgt <span class=\"_ _e\"></span>nach <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>\u201ebalanc<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>sheet <span class=\"_ _e\"></span>liability <span class=\"_ _f\"> </span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>hod\u201c <span class=\"_ _f\"></span>f\u00fc<span class=\"_ _d\"></span>r <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _e\"></span>te<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>por\u00e4re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ters<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hi<span class=\"_ _a\"></span>ede zwischen de<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zen der V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>und Schulde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im I<span class=\"_ _1\"></span>FRS-<span class=\"_ _a\"></span>Konzernabschluss u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d dere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bei den <span class=\"_ _1\"></span>einzel<span class=\"_ _a\"></span>nen Gesell<span class=\"_ _a\"></span>schaften  bes<span class=\"_ _a\"></span>tehende<span class=\"_ _a\"></span>n  Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erten. <span class=\"_ _10\"> </span>Gem\u00e4\u00df <span class=\"_ _12\"> </span>IAS 1<span class=\"_ _a\"></span>2.47 <span class=\"_ _12\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>die <span class=\"_ _12\"> </span>lat<span class=\"_ _d\"></span>enten <span class=\"_ _12\"> </span>St<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ue<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>anhand <span class=\"_ _12\"> </span>der <span class=\"_ _12\"> </span>Ste<span class=\"_ _a\"></span>uer<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00e4tze bewertet, die <span class=\"_ _1\"></span>zum <span class=\"_ _1\"></span>Zeitpu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kt <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Reali<span class=\"_ _a\"></span>sierun<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ltig sind. <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>es <span class=\"_ _1\"></span>Weiter<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>wird der <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>ahrscheinlic<span class=\"_ _a\"></span>h <span class=\"_ _3\"></span>re<span class=\"_ _a\"></span>alisierbar<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rvorteil<span class=\"_ _a\"></span> aus <span class=\"_ _1\"></span>beste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ustvortr\u00e4ge<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>in<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Ermi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>tlung einbe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span>. Au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ahm<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dieser u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>enden <span class=\"_ _1\"></span>Ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>erabg<span class=\"_ _a\"></span>renzu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g bilden  Unters<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>sbe<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00e4ge  aus<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>ste<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>erli<span class=\"_ _d\"></span>ch  nicht  abset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>bar<span class=\"_ _a\"></span>en  Gesch\u00e4fts-  oder<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>Fi<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>me<span class=\"_ _d\"></span>nwerte<span class=\"_ _d\"></span>n  und <span class=\"_ _7\"> </span>m<span class=\"_ _a\"></span>it  Be<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ili<span class=\"_ _a\"></span>gu<span class=\"_ _1\"></span>ngen<span class=\"_ _a\"></span> zusamme<span class=\"_ _a\"></span>nh\u00e4ngende <span class=\"_ _10\"> </span>la<span class=\"_ _d\"></span>tente <span class=\"_ _10\"> </span>St<span class=\"_ _d\"></span>eueru<span class=\"_ _d\"></span>ntersc<span class=\"_ _a\"></span>hiede<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>Akti<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>Steuerabgr<span class=\"_ _2\"></span>enzungen <span class=\"_ _11\"> </span>werde<span class=\"_ _a\"></span>n <span class=\"_ _12\"> </span>nic<span class=\"_ _d\"></span>ht <span class=\"_ _10\"> </span>anges<span class=\"_ _d\"></span>etzt, <span class=\"_ _11\"> </span>wenn <span class=\"_ _10\"> </span>es <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t wahrsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>einlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> ist, d<span class=\"_ _a\"></span>ass der e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>th<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e S<span class=\"_ _d\"></span>teuervo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>teil<span class=\"_ _a\"></span> realisier<span class=\"_ _a\"></span>ba<span class=\"_ _1\"></span>r ist.<span class=\"_ _a\"></span> Gruppen<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>este<span class=\"_ _d\"></span>uerun<span class=\"_ _a\"></span>g Mit <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>Gruppent<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ner <span class=\"_ _1\"></span>St\u00e4d<span class=\"_ _a\"></span>tische <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ung<span class=\"_ _3ca\"> </span>sve<span class=\"_ _a\"></span>rein <span class=\"_ _1\"></span>besteht e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sgrup<span class=\"_ _a\"></span>pe <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>m\u00e4\u00df <span class=\"_ _1\"></span>\u00a7<span class=\"fsb\"> </span>9 KStG. <span class=\"_ _1\"></span>Di<span class=\"_ _d\"></span>e steuerlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ergebniss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> der Grup<span class=\"_ _a\"></span>penmitgliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den dem Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r zug<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>chnet. <span class=\"_ _1\"></span>Z<span class=\"_ _a\"></span>ur Re<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>elung <span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>er positiv<span class=\"_ _d\"></span>en und negative<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>Steueruml<span class=\"_ _d\"></span>agen <span class=\"_ _f\"> </span>zwecks <span class=\"_ _11\"> </span>ver<span class=\"_ _d\"></span>ursach<span class=\"_ _a\"></span>ungsger<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>cht<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>Aufteilung <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>K\u00f6rpersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aftst<span class=\"_ _a\"></span>euerbelastu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>V<span class=\"_ _2\"></span>erei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>barunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>zwisch<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>dem <span class=\"_ _11\"> </span>Gruppe<span class=\"_ _a\"></span>ntr\u00e4ger <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>jedem <span class=\"_ _11\"> </span>einz<span class=\"_ _a\"></span>elnen <span class=\"_ _11\"> </span>Gruppen<span class=\"_ _d\"></span>mitgl<span class=\"_ _a\"></span>ied <span class=\"_ _10\"> </span>getro<span class=\"_ _a\"></span>ffen. <span class=\"_ _11\"> </span>Im <span class=\"_ _11\"> </span>Fall <span class=\"_ _11\"> </span>eines <span class=\"_ _11\"> </span>positiv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>kommens <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>Gruppenmitgl<span class=\"_ _a\"></span>ieds w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en 2<span class=\"_ _a\"></span>4<span class=\"fsb\"> </span>% an <span class=\"_ _a\"></span>den G<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>up<span class=\"_ _a\"></span>pentr\u00e4ger <span class=\"_ _a\"></span>geleistet. <span class=\"_ _a\"></span>F\u00fcr ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>negatives <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nkommen <span class=\"_ _a\"></span>werd<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>mitgl<span class=\"_ _a\"></span>ied 21,6<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%<span class=\"_ _1\"></span> des s<span class=\"_ _a\"></span>teuerlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlusts pa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>hal abgegol<span class=\"_ _a\"></span>ten. Da f<span class=\"_ _a\"></span>\u00fcr den Fal<span class=\"_ _a\"></span>l eines <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ugewi<span class=\"_ _a\"></span>esenen positi<span class=\"_ _a\"></span>ven Ein-<span class=\"_ _3ca\"> </span></span></span>kommens<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ste<span class=\"_ _a\"></span>uerumlag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>24<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tr\u00e4gt,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>so<span class=\"_ _d\"></span>ll d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Gruppe<span class=\"_ _a\"></span>ntr\u00e4ger <span class=\"_ _1\"></span>10<span class=\"fsb\"> </span>%<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>des<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>St<span class=\"_ _a\"></span>euervorteils<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>aus<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Gruppe<span class=\"_ _a\"></span>nbesteu<span class=\"_ _d\"></span>erun<span class=\"_ _a\"></span>g,<span class=\"_ _1\"></span> </span></span>der d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h die <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>inbe<span class=\"_ _a\"></span>ziehung des<span class=\"_ _a\"></span> je<span class=\"_ _d\"></span>weiligen<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ruppe<span class=\"_ _a\"></span>nmitglieds<span class=\"_ _a\"></span> entstande<span class=\"_ _a\"></span>n ist, l<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Di<span class=\"_ _a\"></span>e liquidit<span class=\"_ _a\"></span>\u00e4tsm\u00e4\u00dfige<span class=\"_ _a\"></span> Glattstel<span class=\"_ _d\"></span>lung d<span class=\"_ _a\"></span>es Steuervo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eils erfol<span class=\"_ _a\"></span>gt in einem <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>aum vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>drei J<span class=\"_ _d\"></span>ahre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-35": {
   "value": "27.<span class=\"_ _7\"> </span>WESE<span class=\"_ _a\"></span>N<span class=\"_ _1\"></span>TLICHE EREI<span class=\"_ _a\"></span>GN<span class=\"_ _1\"></span>IS<span class=\"_ _a\"></span>SE NACH DEM BILA<span class=\"_ _d\"></span>NZSTICHT<span class=\"_ _2\"></span>AG<span class=\"_ _3ca\"> </span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sentli<span class=\"_ _a\"></span>che <span class=\"_ _1\"></span>Ereig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isse wurd<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>bis <span class=\"_ _1\"></span>zum <span class=\"_ _1\"></span>26. <span class=\"_ _1\"></span>M\u00e4<span class=\"_ _a\"></span>rz <span class=\"_ _3\"></span>202<span class=\"_ _a\"></span>4 <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>er\u00fcc<span class=\"_ _1\"></span>ksi<span class=\"_ _a\"></span>chtigt. <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>diesem T<span class=\"_ _4\"></span>ag <span class=\"_ _1\"></span>wurd<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>rliege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de Gesch\u00e4ft<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>bericht z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>er\u00f6f<span class=\"_ _a\"></span>fentli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>n Vo<span class=\"_ _a\"></span>rstand f<span class=\"_ _a\"></span>reigeg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ben<span class=\"_ _a\"></span>. Es <span class=\"_ _d\"></span>traten <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>nach dem <span class=\"_ _a\"></span>Bila<span class=\"_ _d\"></span>nzstic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tag <span class=\"_ _a\"></span>noch vo<span class=\"_ _a\"></span>r Genehmi<span class=\"_ _a\"></span>gung d<span class=\"_ _a\"></span>es Konz<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>nabsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>luss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>den <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>rstand E<span class=\"_ _a\"></span>reig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>iss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> gem. IAS 1<span class=\"_ _a\"></span>0 auf, die <span class=\"_ _a\"></span>eine materiell<span class=\"_ _d\"></span>e A<span class=\"_ _d\"></span>uswirk<span class=\"_ _a\"></span>ung auf die <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>m\u00f6gens-, Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>- und <span class=\"_ _d\"></span>Ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>agslag<span class=\"_ _a\"></span>e haben k\u00f6<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-36": {
   "value": "RISIKOSTRA<span class=\"_ _a\"></span>TEGIE UND<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>RISIKOMANAGEMENT<span class=\"_ _a\"></span> GOVERNA<span class=\"_ _d\"></span>NCE-SYSTEM<span class=\"_ _a\"></span> Gove<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nance <span class=\"_ _e\"></span>bezeich<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>et <span class=\"_ _e\"></span>s\u00e4mtlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Pro<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>e <span class=\"_ _f\"></span>zur <span class=\"_ _e\"></span>Leitung <span class=\"_ _3\"></span>sowie <span class=\"_ _e\"></span>zur <span class=\"_ _e\"></span>wirksame<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fizienten <span class=\"_ _e\"></span>\u00dcberw<span class=\"_ _d\"></span>ach<span class=\"_ _d\"></span>ung <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Unter<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>nehmensg<span class=\"_ _a\"></span>ruppe. <span class=\"_ _e\"></span>Im <span class=\"_ _3\"></span>Go<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ernance-S<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>ste<span class=\"_ _a\"></span>m <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>nur<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>interne <span class=\"_ _e\"></span>Organis<span class=\"_ _a\"></span>ation, <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>Aufba<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>Mec<span class=\"_ _d\"></span>hanism<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> innerhalb der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungsgruppe, <span class=\"_ _1\"></span>son<span class=\"_ _a\"></span>dern<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>die recht<span class=\"_ _a\"></span>liche <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>faktische <span class=\"_ _1\"></span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>bindu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>exte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>(Markt-)Umf<span class=\"_ _a\"></span>eld betrach<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et. Der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>o<span class=\"_ _d\"></span>rstand der VIG <span class=\"_ _1\"></span>Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g ist f\u00fc<span class=\"_ _1\"></span>r d<span class=\"_ _1\"></span>ie Ein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>altu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g der<span class=\"_ _1\"></span> f\u00fcr die Ve<span class=\"_ _a\"></span>rsicherungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den V<span class=\"_ _a\"></span>orsch<span class=\"_ _d\"></span>riften und <span class=\"_ _1\"></span>der aner<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>kannte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nds\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>e ei<span class=\"_ _a\"></span>nes ord<span class=\"_ _a\"></span>nungsgem\u00e4<span class=\"_ _a\"></span>\u00dfen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Gesch\u00e4ftsb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>triebs <span class=\"_ _a\"></span>verantwor<span class=\"_ _a\"></span>tlich. Die VIG-V<span class=\"_ _2\"></span>ersiche<span class=\"_ _d\"></span>rungsg<span class=\"_ _a\"></span>ruppe hat ein ef<span class=\"_ _d\"></span>fizie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tes <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd auf ihr<span class=\"_ _a\"></span>e Bed\u00fcrf<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isse u<span class=\"_ _d\"></span>nd Anfor<span class=\"_ _a\"></span>derungen ausg<span class=\"_ _a\"></span>erichtetes <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ove<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nance-<span class=\"_ _3ca\"> </span>System <span class=\"_ _1\"></span>eingericht<span class=\"_ _d\"></span>et, <span class=\"_ _3\"></span>das <span class=\"_ _1\"></span>ein <span class=\"_ _3\"></span>sol<span class=\"_ _a\"></span>ides <span class=\"_ _3\"></span>und <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>orsic<span class=\"_ _a\"></span>htiges <span class=\"_ _3\"></span>Ma<span class=\"_ _a\"></span>nagement <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>m\u00f6gl<span class=\"_ _a\"></span>icht. <span class=\"_ _3\"></span>N<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ben <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Etablier<span class=\"_ _d\"></span>ung <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Governance- und <span class=\"_ _1\"></span>andere<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l\u00fcss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lf<span class=\"_ _d\"></span>unktione<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>auf E<span class=\"_ _1\"></span>bene <span class=\"_ _1\"></span>der Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsgrup<span class=\"_ _d\"></span>pe <span class=\"_ _1\"></span>sind <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>uch<span class=\"_ _1\"></span> alle <span class=\"_ _1\"></span>\u00fc<span class=\"_ _1\"></span>b<span class=\"_ _d\"></span>rigen <span class=\"_ _1\"></span>rele<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nten <span class=\"_ _1\"></span>Pro<span class=\"_ _d\"></span>zesse <span class=\"_ _1\"></span>einge-<span class=\"_ _3ca\"> </span>richtet, um Ris<span class=\"_ _a\"></span>iken unter Ber<span class=\"_ _d\"></span>\u00fccksic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>igu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g ihr<span class=\"_ _a\"></span>er Interd<span class=\"_ _a\"></span>ependenzen z<span class=\"_ _d\"></span>u erken<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, zu mess<span class=\"_ _a\"></span>en, zu \u00fcber<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ach<span class=\"_ _a\"></span>en, zu manag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n und dar<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ber <span class=\"_ _a\"></span>Bericht zu <span class=\"_ _d\"></span>erstat<span class=\"_ _d\"></span>ten. <span class=\"_ _a\"></span> Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> die <span class=\"_ _3\"></span>in<span class=\"_ _a\"></span>tern<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Pro<span class=\"_ _a\"></span>zesse <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erges<span class=\"_ _a\"></span>tellt, <span class=\"_ _1\"></span>dass <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>An<span class=\"_ _a\"></span>alysen <span class=\"_ _1\"></span>der G<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ernanc<span class=\"_ _d\"></span>e- <span class=\"_ _1\"></span>und a<span class=\"_ _1\"></span>nder<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Schl\u00fcss<span class=\"_ _a\"></span>elfunktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en und alle Ergeb<span class=\"_ _a\"></span>nisse der <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>komanageme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tp<span class=\"_ _a\"></span>rozesse im<span class=\"_ _a\"></span> Rahme<span class=\"_ _d\"></span>n der <span class=\"_ _d\"></span>Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftst<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>tigkeit <span class=\"_ _a\"></span>angem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>htigt wer<span class=\"_ _a\"></span>den. Das Go<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ernance-S<span class=\"_ _a\"></span>ystem ist vo<span class=\"_ _a\"></span>n folge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den M<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>km<span class=\"_ _a\"></span>alen gepr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>gt:<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>F<span class=\"_ _1\"></span>unk<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ionsf\u00e4<span class=\"_ _a\"></span>hige Leit<span class=\"_ _d\"></span>ung d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>or<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>and,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>T<span class=\"_ _2\"></span>ranspar<span class=\"_ _a\"></span>ente \u00dcber<span class=\"_ _a\"></span>wachung du<span class=\"_ _a\"></span>rch d<span class=\"_ _d\"></span>en Aufsi<span class=\"_ _d\"></span>chtsrat,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Ausr<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> M<span class=\"_ _a\"></span>anageme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tents<span class=\"_ _a\"></span>cheidunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> auf l<span class=\"_ _a\"></span>angfristige W<span class=\"_ _a\"></span>ertsch\u00f6pf<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Zielgerichtete <span class=\"_ _a\"></span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mme<span class=\"_ _a\"></span>narbeit <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sleit<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>und -\u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wac<span class=\"_ _d\"></span>hung,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Angemesse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er Um<span class=\"_ _a\"></span>gang u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Ma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>agem<span class=\"_ _d\"></span>ent <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>T<span class=\"_ _2\"></span>ranspar<span class=\"_ _a\"></span>enz in de<span class=\"_ _d\"></span>r U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _d\"></span>enskom<span class=\"_ _d\"></span>munika<span class=\"_ _a\"></span>tion und g<span class=\"_ _a\"></span>ut<span class=\"_ _1\"></span> fu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _a\"></span>ende Be<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ichtsw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge so<span class=\"_ _a\"></span>wie<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Wa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Int<span class=\"_ _d\"></span>eress<span class=\"_ _a\"></span>en von <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>hmer:in<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span>, A<span class=\"_ _a\"></span>ktion\u00e4r:inn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Mit<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:inne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Im <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>eric<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>sja<span class=\"_ _a\"></span>hr<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>k<span class=\"_ _d\"></span>am <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>zu org<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nisa<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>orisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>\u00c4nd<span class=\"_ _d\"></span>erunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>im <span class=\"_ _a\"></span>Bereic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>komanageme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>-S<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>ems <span class=\"_ _a\"></span>als w<span class=\"_ _a\"></span>esentliche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>T<span class=\"_ _4\"></span>eil<span class=\"_ _1\"></span> des <span class=\"_ _7\"> </span>Gove<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nance-S<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>stems. <span class=\"_ _7\"> </span>Z<span class=\"_ _a\"></span>ur<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>St\u00e4rk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _7\"> </span>und <span class=\"_ _7\"> </span>Ef<span class=\"_ _a\"></span>fizienzsteiger<span class=\"_ _a\"></span>ung <span class=\"_ _8\"> </span>des <span class=\"_ _7\"> </span>Risikom<span class=\"_ _a\"></span>anagem<span class=\"_ _a\"></span>ents <span class=\"_ _8\"> </span>wur<span class=\"_ _a\"></span>den <span class=\"_ _8\"> </span>di<span class=\"_ _a\"></span>e <span class=\"_ _8\"> </span>Abteil<span class=\"_ _a\"></span>ungen Enterprise<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Risk Ma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ageme<span class=\"_ _a\"></span>nt und Asset Risk Man<span class=\"_ _a\"></span>agement ab 1. Juli 2023<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>in einer gemei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sam<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Abteil<span class=\"_ _a\"></span>ung Risk <span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>anage-<span class=\"_ _3ca\"> </span>ment geb<span class=\"_ _a\"></span>\u00fcndelt.  Allgem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ine Anga<span class=\"_ _a\"></span>ben zum Gov<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnan<span class=\"_ _a\"></span>ce-System<span class=\"_ _a\"></span> Das <span class=\"_ _11\"> </span>Governan<span class=\"_ _d\"></span>ce-Syst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _f\"> </span>u<span class=\"_ _1\"></span>mfasst<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>alle <span class=\"_ _f\"> </span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>eiche <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>Ents<span class=\"_ _d\"></span>cheidungsg<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>emien, <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>an <span class=\"_ _11\"> </span>den <span class=\"_ _11\"> </span>Risikoma<span class=\"_ _a\"></span>nagem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntpro<span class=\"_ _a\"></span>zessen<span class=\"_ _d\"></span> beteiligt si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d. <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>s b<span class=\"_ _a\"></span>einhaltet fol<span class=\"_ _a\"></span>gende Elem<span class=\"_ _a\"></span>ente: \u2022<span class=\"_ _8\"> </span>Sch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ssel- b<span class=\"_ _a\"></span>zw<span class=\"_ _a\"></span>. Gov<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>na<span class=\"_ _d\"></span>nce-Funk<span class=\"_ _a\"></span>tionen,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Eignungsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>for<span class=\"_ _a\"></span>derung a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> das M<span class=\"_ _a\"></span>anageme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Risikomanagem<span class=\"_ _a\"></span>ent-Syst<span class=\"_ _a\"></span>em,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>In<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nes Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>trol<span class=\"_ _d\"></span>lsys<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Be<span class=\"_ _1\"></span>stimm<span class=\"_ _a\"></span>unge<span class=\"_ _d\"></span>n zur A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>slage<span class=\"_ _a\"></span>rung vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Funktio<span class=\"_ _a\"></span>nen oder <span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>\u00e4tigk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>RISIKOS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>RA<span class=\"_ _2\"></span>TEGIE UND<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ZIEL<span class=\"_ _a\"></span>E Die VIG-V<span class=\"_ _2\"></span>ersiche<span class=\"_ _d\"></span>rungsg<span class=\"_ _a\"></span>ruppe hat klar<span class=\"_ _a\"></span>e Grunds<span class=\"_ _d\"></span>\u00e4tze und Ziel<span class=\"_ _a\"></span>e festgelegt, um Ris<span class=\"_ _a\"></span>iken, denen si<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> ausgese<span class=\"_ _a\"></span>tzt ist, zu steue<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>. Die  Umset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung  diese<span class=\"_ _a\"></span>r  Grunds\u00e4tze  und  die<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>Errei<span class=\"_ _a\"></span>chung  der  Ziele  we<span class=\"_ _a\"></span>rden  dur<span class=\"_ _d\"></span>ch  eine  defi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ier<span class=\"_ _d\"></span>te  Risikom<span class=\"_ _a\"></span>anageme<span class=\"_ _d\"></span>nt-<span class=\"_ _3ca\"> </span>Organis<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tion <span class=\"_ _f\"></span>unterst<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>tzt. <span class=\"_ _f\"> </span>Die <span class=\"_ _11\"> </span>Risikos<span class=\"_ _d\"></span>trategie <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>VIG-V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erungsg<span class=\"_ _d\"></span>rupp<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>basie<span class=\"_ _d\"></span>rt <span class=\"_ _11\"> </span>auf <span class=\"_ _f\"> </span>folgende<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>gruppe<span class=\"_ _a\"></span>nwe<span class=\"_ _1\"></span>it <span class=\"_ _f\"> </span>g\u00fcltigen<span class=\"_ _d\"></span> Prinzipie<span class=\"_ _a\"></span>n: \u00dcbernomme<span class=\"_ _a\"></span>ne und ak<span class=\"_ _d\"></span>zeptiert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Risi<span class=\"_ _a\"></span>k<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> Es w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>all <span class=\"_ _1\"></span>jene Risike<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>einem<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>tragf\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Umf<span class=\"_ _a\"></span>an<span class=\"_ _3ca\"> </span>g<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ak<span class=\"_ _d\"></span>zeptie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t, die <span class=\"_ _1\"></span>unmitt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lba<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mit der <span class=\"_ _1\"></span>Aus\u00fcb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng des Ve<span class=\"_ _a\"></span>rsicherung<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>gesch\u00e4fts <span class=\"_ _a\"></span>verbunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sin<span class=\"_ _d\"></span>d. Di<span class=\"_ _d\"></span>ese umfass<span class=\"_ _a\"></span>en versic<span class=\"_ _a\"></span>herungste<span class=\"_ _a\"></span>chnische Ris<span class=\"_ _d\"></span>ike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sowie im<span class=\"_ _a\"></span> begr<span class=\"_ _a\"></span>enzten Umf<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g M<span class=\"_ _a\"></span>arktrisike<span class=\"_ _d\"></span>n. Bedingt <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>kze<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>tierte<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Risik<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Operatio<span class=\"_ _a\"></span>nelle <span class=\"_ _3\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _3\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eit <span class=\"_ _1\"></span>wie <span class=\"_ _3\"></span>m\u00f6<span class=\"_ _a\"></span>glich <span class=\"_ _3\"></span>zu <span class=\"_ _1\"></span>vermeid<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>Sie <span class=\"_ _1\"></span>m\u00fcssen<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>jedoch <span class=\"_ _1\"></span>bis <span class=\"_ _3\"></span>zu <span class=\"_ _1\"></span>einem <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>wissen <span class=\"_ _1\"></span>Grad <span class=\"_ _1\"></span>akzepti<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t werde<span class=\"_ _a\"></span>n, <span class=\"_ _f\"> </span>da <span class=\"_ _e\"></span>op<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ratio<span class=\"_ _d\"></span>nell<span class=\"_ _d\"></span>e <span class=\"_ _e\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ken <span class=\"_ _e\"></span>nicht <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>olls<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>\u00e4<span class=\"_ _d\"></span>ndig <span class=\"_ _e\"></span>eliminie<span class=\"_ _a\"></span>rt <span class=\"_ _e\"></span>werd<span class=\"_ _d\"></span>en <span class=\"_ _e\"></span>k\u00f6nnen <span class=\"_ _3\"></span>bzw<span class=\"_ _a\"></span>. <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Koste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Beseiti<span class=\"_ _a\"></span>gung <span class=\"_ _e\"></span>dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Risiken i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er R<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>latio<span class=\"_ _a\"></span>n zum m\u00f6gli<span class=\"_ _a\"></span>cherweise e<span class=\"_ _a\"></span>ntstehend<span class=\"_ _a\"></span>en Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> st<span class=\"_ _a\"></span>ehen, we<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span> das <span class=\"_ _a\"></span>Risiko sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>wird. <span class=\"_ _a\"></span> Die Anlag<span class=\"_ _a\"></span>everwaltu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g fol<span class=\"_ _a\"></span>gt dem G<span class=\"_ _a\"></span>rundsatz <span class=\"_ _d\"></span>des <span class=\"_ _d\"></span>aufsic<span class=\"_ _d\"></span>htsr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>chtlic<span class=\"_ _a\"></span>hen V<span class=\"_ _a\"></span>orsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tspri<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span>ips <span class=\"_ _a\"></span>(Prude<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t-Perso<span class=\"_ _a\"></span>n-<span class=\"_ _1\"></span>P<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>iple).<span class=\"_ _a\"></span> Die ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>servati<span class=\"_ _d\"></span>ve <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>eranlag<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rategi<span class=\"_ _a\"></span>e <span class=\"_ _f\"></span>ist <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ur<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ve<span class=\"_ _a\"></span>ranlagu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsleitl<span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>Limits <span class=\"_ _e\"></span>unter <span class=\"_ _e\"></span>Ber\u00fccks<span class=\"_ _d\"></span>ichtig<span class=\"_ _a\"></span>ung <span class=\"_ _f\"> </span>von <span class=\"_ _e\"></span>Nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>haltig<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>aspekte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>efiniert. <span class=\"_ _a\"></span> Ma\u00dfnahm<span class=\"_ _d\"></span>en zur <span class=\"_ _a\"></span>Risikominderu<span class=\"_ _a\"></span>ng Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>laufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Pflege <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>F\u00f6rde<span class=\"_ _a\"></span>rung <span class=\"_ _3\"></span>eine<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>usg<span class=\"_ _d\"></span>ep<span class=\"_ _3ca\"> </span>r\u00e4gten <span class=\"_ _3\"></span>Risikobe<span class=\"_ _a\"></span>wusstsei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s, <span class=\"_ _3\"></span>verkn\u00fcpft <span class=\"_ _3\"></span>mit <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>definie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten <span class=\"_ _3\"></span>Risik<span class=\"_ _a\"></span>o-<span class=\"_ _3ca\"> </span>Gove<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nance, wir<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ine Ris<span class=\"_ _a\"></span>ikominde<span class=\"_ _a\"></span>rung in alle<span class=\"_ _a\"></span>n Bereic<span class=\"_ _d\"></span>hen si<span class=\"_ _a\"></span>cher<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>estellt.  Die <span class=\"_ _11\"> </span>Berec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>nung <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>versich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gste<span class=\"_ _d\"></span>chnisc<span class=\"_ _d\"></span>hen <span class=\"_ _11\"> </span>R\u00fcckstel<span class=\"_ _a\"></span>lungen <span class=\"_ _11\"> </span>erfolgt <span class=\"_ _11\"> </span>unter <span class=\"_ _11\"> </span>Ber\u00fccksich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>igu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>M\u00f6glichkei<span class=\"_ _d\"></span>t <span class=\"_ _11\"> </span>starker Schwank<span class=\"_ _a\"></span>ungen ein<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>el<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er Pa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>am<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ter<span class=\"_ _2\"></span>. <span class=\"_ _a\"></span> Die R\u00fcckv<span class=\"_ _d\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g ist ein ze<span class=\"_ _d\"></span>ntrales I<span class=\"_ _d\"></span>nstrumen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> f\u00fcr die<span class=\"_ _d\"></span> Absicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on stabil<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Erge<span class=\"_ _a\"></span>bn<span class=\"_ _1\"></span>isse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>dient <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>um Sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tz vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> negative<span class=\"_ _a\"></span>n Au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>wirkungen d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch Gro<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch\u00e4den (T<span class=\"_ _5b\"></span>ail Risks), ins<span class=\"_ _a\"></span>besonder<span class=\"_ _a\"></span>e im Berei<span class=\"_ _a\"></span>ch Nich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-Leb<span class=\"_ _a\"></span>en.  Auch die D<span class=\"_ _a\"></span>efinition vo<span class=\"_ _a\"></span>n L<span class=\"_ _1\"></span>imi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kt<span class=\"_ _d\"></span>risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _a\"></span>Inve<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>titionen unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>chtigung d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rkeit vo<span class=\"_ _a\"></span>n Garanti<span class=\"_ _a\"></span>en und der <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>iq<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>idit\u00e4t <span class=\"_ _a\"></span>(Asset Lia<span class=\"_ _d\"></span>bili<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>y Manag<span class=\"_ _a\"></span>ement) trage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zur<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>kominde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i. Nicht akze<span class=\"_ _a\"></span>ptierte Risik<span class=\"_ _d\"></span>en Risiken <span class=\"_ _f\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>nicht <span class=\"_ _11\"> </span>akze<span class=\"_ _d\"></span>ptiert, <span class=\"_ _f\"> </span>wenn <span class=\"_ _11\"> </span>das <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _11\"> </span>das <span class=\"_ _f\"> </span>R<span class=\"_ _1\"></span>isiko<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>n\u00f6tige <span class=\"_ _11\"> </span>Kno<span class=\"_ _a\"></span>w-how <span class=\"_ _11\"> </span>oder <span class=\"_ _11\"> </span>di<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>ot<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>digen <span class=\"_ _11\"> </span>Resso<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>cen <span class=\"_ _11\"> </span>nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t bestehen, <span class=\"_ _a\"></span>aber auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> wen<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> di<span class=\"_ _a\"></span>e Kapitalausst<span class=\"_ _a\"></span>attung f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> die D<span class=\"_ _a\"></span>eckung d<span class=\"_ _a\"></span>es Risikos <span class=\"_ _a\"></span>nicht ausr<span class=\"_ _a\"></span>eichend ist. <span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ken <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>nicht <span class=\"_ _e\"></span>akze<span class=\"_ _d\"></span>ptiert, <span class=\"_ _3\"></span>wenn <span class=\"_ _e\"></span>sie <span class=\"_ _e\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _e\"></span>be<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ertet <span class=\"_ _3\"></span>werd<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>k\u00f6<span class=\"_ _a\"></span>nnen <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>der <span class=\"_ _f\"></span>Prei<span class=\"_ _a\"></span>s <span class=\"_ _e\"></span>nicht bestimmt <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>kann. <span class=\"_ _3\"></span>Ins<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>eso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>betrof<span class=\"_ _a\"></span>fen <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>Risiken <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Haft<span class=\"_ _a\"></span>pflichtv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rei<span class=\"_ _a\"></span>chen <span class=\"_ _3\"></span>Ge<span class=\"_ _d\"></span>ntech<span class=\"_ _a\"></span>nik und Atom<span class=\"_ _a\"></span>energie. Die <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>eranlagung \u00fcbernimmt ke<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ken, <span class=\"_ _1\"></span>wenn <span class=\"_ _1\"></span>sie<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>den<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>\u00dcberleg<span class=\"_ _a\"></span>ungen zur <span class=\"_ _1\"></span>Nachhalti<span class=\"_ _a\"></span>gkeit <span class=\"_ _1\"></span>widersp<span class=\"_ _a\"></span>rechen<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>oder w<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> das Know-<span class=\"_ _d\"></span>how <span class=\"_ _f\"></span>f\u00fcr <span class=\"_ _f\"> </span>die <span class=\"_ _f\"></span>Bewe<span class=\"_ _d\"></span>rtung <span class=\"_ _f\"> </span>dieser <span class=\"_ _e\"></span>Risiken <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>einer <span class=\"_ _f\"> </span>ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>messe<span class=\"_ _a\"></span>nen <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _f\"> </span>nicht <span class=\"_ _e\"></span>z<span class=\"_ _1\"></span>ur <span class=\"_ _f\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _f\"> </span>steht. <span class=\"_ _e\"></span>Zu<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>dies<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>n geh\u00f6r<span class=\"_ _a\"></span>en beispiels<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>ise W<span class=\"_ _2\"></span>etterd<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ate ode<span class=\"_ _a\"></span>r T<span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>mi<span class=\"_ _a\"></span>ngesch\u00e4ft<span class=\"_ _a\"></span>e auf Ro<span class=\"_ _d\"></span>hstof<span class=\"_ _a\"></span>findizes.<span class=\"_ _a\"></span> Finanz<span class=\"_ _d\"></span>risiken <span class=\"_ _d\"></span>(z. B. K<span class=\"_ _a\"></span>reditv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>) wer<span class=\"_ _a\"></span>den im V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>erun<span class=\"_ _1\"></span>gsg<span class=\"_ _a\"></span>esch\u00e4ft g<span class=\"_ _d\"></span>ener<span class=\"_ _a\"></span>ell nicht <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>eptier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Organisat<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>des R<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>sikoma<span class=\"_ _a\"></span>nagem<span class=\"_ _d\"></span>entsyst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ms<span class=\"_ _a\"></span> Das <span class=\"_ _a\"></span>Risikoma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ag<span class=\"_ _d\"></span>ement<span class=\"_ _a\"></span> der <span class=\"_ _2\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>-V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungsgr<span class=\"_ _a\"></span>uppe <span class=\"_ _a\"></span>ist i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>bauorganis<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ion<span class=\"_ _a\"></span> der <span class=\"_ _2\"></span>VI<span class=\"_ _1\"></span>G <span class=\"_ _a\"></span>Holdi<span class=\"_ _d\"></span>ng <span class=\"_ _a\"></span>integrie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _d\"></span>Die<span class=\"_ _a\"></span> fo<span class=\"_ _a\"></span>lgende Grafik zeigt j<span class=\"_ _a\"></span>ene Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>heite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _d\"></span>welch<span class=\"_ _d\"></span>en im <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Risi<span class=\"_ _a\"></span>komanagem<span class=\"_ _a\"></span>ent-Syste<span class=\"_ _a\"></span>ms eine <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ent<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ale Bed<span class=\"_ _a\"></span>eutung z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>kommt. <span class=\"_ _a\"></span> VORST<span class=\"_ _a\"></span>AND<span class=\"_ _a\"></span><span class=\"ff57\"> </span>Der V<span class=\"_ _a\"></span>orsta<span class=\"_ _d\"></span>nd <span class=\"_ _1\"></span>tr\u00e4g<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>iner Ges<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mt<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit die V<span class=\"_ _a\"></span>era<span class=\"_ _d\"></span>ntwortu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g f\u00fcr das Risikom<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nagem<span class=\"_ _a\"></span>entsystem u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d dabei insbeso<span class=\"_ _a\"></span>ndere f<span class=\"_ _d\"></span>\u00fcr folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde Th<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>:<span class=\"_ _a\"></span> \u2022<span class=\"_ _8\"> </span>Aufbau u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d F\u00f6r<span class=\"_ _a\"></span>derung des <span class=\"_ _a\"></span>Risikoma<span class=\"_ _a\"></span>na<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ementsystems,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Definition <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd Komm<span class=\"_ _a\"></span>unikatio<span class=\"_ _a\"></span>n der Risi<span class=\"_ _a\"></span>kostrategie i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>klusi<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kotoleranzen <span class=\"_ _a\"></span>und<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>koappetit,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Genehmig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng ze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tral<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>komanageme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htli<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Ber\u00fccksic<span class=\"_ _d\"></span>htigung <span class=\"_ _a\"></span>der Risikosi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>uatio<span class=\"_ _a\"></span>n in strategi<span class=\"_ _d\"></span>sche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Entsc<span class=\"_ _d\"></span>heidu<span class=\"_ _d\"></span>ngen.<span class=\"_ _3ca\"> </span>RISK MANA<span class=\"_ _a\"></span>GE<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>T Der <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>andsmitgl<span class=\"_ _a\"></span>ied <span class=\"_ _1\"></span>Lia<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Hi<span class=\"_ _a\"></span>rner <span class=\"_ _1\"></span>unterst<span class=\"_ _a\"></span>ellt. <span class=\"_ _1\"></span>Die <span class=\"_ _1\"></span>Bereic<span class=\"_ _a\"></span>hsleitu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>unter <span class=\"_ _1\"></span>Solve<span class=\"_ _a\"></span>ncy II <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>eford<span class=\"_ _a\"></span>erte Risikom<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nagem<span class=\"_ _a\"></span>ent-Funkti<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>auf Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Solo<span class=\"_ _a\"></span>ebene wa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _2\"></span>.<span class=\"_ _a\"></span> Zu<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _d\"></span>n wes<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>ntl<span class=\"_ _2\"></span>ic<span class=\"_ _a\"></span>hst<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Auf<span class=\"_ _a\"></span>g<span class=\"_ _d\"></span>ab<span class=\"_ _2\"></span>en de<span class=\"_ _a\"></span>s <span class=\"_ _1\"></span>B<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>chs<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>z\u00e4<span class=\"_ _a\"></span>hl<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>es<span class=\"_ _2\"></span>am<span class=\"_ _a\"></span>tha<span class=\"_ _a\"></span>ft<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>E<span class=\"_ _d\"></span>rf<span class=\"_ _a\"></span>as<span class=\"_ _a\"></span>su<span class=\"_ _2\"></span>ng,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Be<span class=\"_ _a\"></span>we<span class=\"_ _a\"></span>rt<span class=\"_ _d\"></span>u<span class=\"_ _a\"></span>ng<span class=\"_ _d\"></span> und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>St<span class=\"_ _a\"></span>eu<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ri<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>k<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>of<span class=\"_ _a\"></span>ils de<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>G<span class=\"_ _d\"></span>ru<span class=\"_ _d\"></span>pp<span class=\"_ _2\"></span>e <span class=\"_ _3\"></span>so<span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>Be<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>hn<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>So<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>vab<span class=\"_ _a\"></span>il<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>t\u00e4t<span class=\"_ _a\"></span>. <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>Ber<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>ch <span class=\"_ _3\"></span>st<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>lt<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>hi<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>zu <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>gr<span class=\"_ _a\"></span>up<span class=\"_ _a\"></span>pe<span class=\"_ _a\"></span>nwe<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>R<span class=\"_ _a\"></span>is<span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>ko<span class=\"_ _a\"></span>ag<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>ga<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>ons<span class=\"_ _a\"></span>l<span class=\"_ _a\"></span>\u00f6s<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>m<span class=\"_ _a\"></span>it ei<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>m <span class=\"_ _3\"></span>u<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>fa<span class=\"_ _a\"></span>ngr<span class=\"_ _2\"></span>ei<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Ber<span class=\"_ _a\"></span>ic<span class=\"_ _2\"></span>hts<span class=\"_ _a\"></span>w<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>u<span class=\"_ _a\"></span>nd<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>p<span class=\"_ _a\"></span>ar<span class=\"_ _a\"></span>ti<span class=\"_ _a\"></span>el<span class=\"_ _a\"></span>le<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Mo<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>ll<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>run<span class=\"_ _a\"></span>gs<span class=\"_ _a\"></span>an<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>\u00e4tz<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>So<span class=\"_ _a\"></span>lv<span class=\"_ _a\"></span>enz<span class=\"_ _d\"></span>k<span class=\"_ _a\"></span>ap<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>al<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>nu<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>\u00fcgu<span class=\"_ _2\"></span>ng.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>ie unt<span class=\"_ _2\"></span>erj<span class=\"_ _a\"></span>\u00e4h<span class=\"_ _a\"></span>ri<span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>e <span class=\"_ _f\"> </span>Ber<span class=\"_ _2\"></span>ec<span class=\"_ _a\"></span>hn<span class=\"_ _a\"></span>un<span class=\"_ _a\"></span>g <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>e<span class=\"_ _a\"></span>r <span class=\"_ _f\"> </span>S<span class=\"_ _a\"></span>ol<span class=\"_ _a\"></span>ven<span class=\"_ _a\"></span>zk<span class=\"_ _a\"></span>ap<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>al<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>fo<span class=\"_ _a\"></span>r<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>ru<span class=\"_ _a\"></span>ng<span class=\"_ _a\"></span>, <span class=\"_ _f\"> </span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>Ana<span class=\"_ _a\"></span>ly<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Ri<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>ik<span class=\"_ _a\"></span>ot<span class=\"_ _a\"></span>rag<span class=\"_ _a\"></span>f\u00e4<span class=\"_ _a\"></span>hi<span class=\"_ _a\"></span>gk<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>t <span class=\"_ _f\"> </span>an<span class=\"_ _a\"></span>ha<span class=\"_ _a\"></span>nd<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>ei<span class=\"_ _a\"></span>nes<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>ei<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span>nt<span class=\"_ _a\"></span>wi<span class=\"_ _a\"></span>cke<span class=\"_ _a\"></span>lt<span class=\"_ _2\"></span>en A<span class=\"_ _a\"></span>nal<span class=\"_ _a\"></span>ys<span class=\"_ _a\"></span>eto<span class=\"_ _a\"></span>ol<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>s<span class=\"_ _a\"></span>owi<span class=\"_ _a\"></span>e <span class=\"_ _4\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>\u00dc<span class=\"_ _a\"></span>ber<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>\u00fcf<span class=\"_ _a\"></span>un<span class=\"_ _a\"></span>g <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>s <span class=\"_ _4\"></span>int<span class=\"_ _2\"></span>ern<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Ko<span class=\"_ _2\"></span>nt<span class=\"_ _a\"></span>ro<span class=\"_ _a\"></span>l<span class=\"_ _d\"></span>l<span class=\"_ _a\"></span>sys<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>ms<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>ge<span class=\"_ _a\"></span>h\u00f6<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>e<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>nf<span class=\"_ _a\"></span>al<span class=\"_ _a\"></span>ls<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>d<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>we<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>nt<span class=\"_ _a\"></span>li<span class=\"_ _a\"></span>che<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>T<span class=\"_ _4\"></span>\u00e4t<span class=\"_ _a\"></span>ig<span class=\"_ _a\"></span>ke<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>e<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>des<span class=\"_ _a\"></span> <span class=\"_ _4\"></span>Ber<span class=\"_ _a\"></span>ei<span class=\"_ _2\"></span>ch<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>. Dar\u00fcber <span class=\"_ _a\"></span>hinaus unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>t\u00fctzt d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>eich de<span class=\"_ _a\"></span>n Vo<span class=\"_ _a\"></span>rstand b<span class=\"_ _a\"></span>ei der<span class=\"_ _a\"></span> Aktualisier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng de<span class=\"_ _a\"></span>r zentrale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Risikos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rategie<span class=\"_ _a\"></span> sowie de<span class=\"_ _a\"></span>r Weit<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>entwickl<span class=\"_ _a\"></span>ung der Ris<span class=\"_ _a\"></span>ikoorganisatio<span class=\"_ _a\"></span>n und a<span class=\"_ _d\"></span>ndere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Risi<span class=\"_ _a\"></span>komana<span class=\"_ _a\"></span>gementthem<span class=\"_ _a\"></span>en.  ASSET MANA<span class=\"_ _a\"></span>GEMENT (INC<span class=\"_ _a\"></span>L. <span class=\"_ _a\"></span>REAL EST<span class=\"_ _2\"></span>A<span class=\"_ _a\"></span>TE) D<span class=\"_ _a\"></span>er Be<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>m V<span class=\"_ _2\"></span>ors<span class=\"_ _a\"></span>tan<span class=\"_ _a\"></span>ds<span class=\"_ _a\"></span>mit<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ed<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ger<span class=\"_ _a\"></span>har<span class=\"_ _a\"></span>d La<span class=\"_ _a\"></span>hner<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>unt<span class=\"_ _a\"></span>ers<span class=\"_ _2\"></span>te<span class=\"_ _a\"></span>ll<span class=\"_ _a\"></span>t. Ein<span class=\"_ _a\"></span>e der<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>we<span class=\"_ _a\"></span>sen<span class=\"_ _a\"></span>tli<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n Ha<span class=\"_ _d\"></span>up<span class=\"_ _a\"></span>tau<span class=\"_ _a\"></span>fg<span class=\"_ _a\"></span>ab<span class=\"_ _a\"></span>en de<span class=\"_ _a\"></span>s <span class=\"_ _1\"></span>Be<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>hs<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>e D<span class=\"_ _a\"></span>efi<span class=\"_ _a\"></span>ni<span class=\"_ _a\"></span>tio<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>st<span class=\"_ _a\"></span>rat<span class=\"_ _a\"></span>egi<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>chen<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Au<span class=\"_ _a\"></span>sri<span class=\"_ _a\"></span>cht<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Kap<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>ala<span class=\"_ _a\"></span>nl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>sow<span class=\"_ _a\"></span>ohl<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>nze<span class=\"_ _a\"></span>ln<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>ge<span class=\"_ _a\"></span>sel<span class=\"_ _a\"></span>lsc<span class=\"_ _a\"></span>haf<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>auc<span class=\"_ _d\"></span>h <span class=\"_ _1\"></span>f\u00fcr<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die VI<span class=\"_ _a\"></span>G-V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>ch<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span>sg<span class=\"_ _a\"></span>rup<span class=\"_ _a\"></span>pe<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>sg<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>am<span class=\"_ _a\"></span>t. Auc<span class=\"_ _a\"></span>h di<span class=\"_ _a\"></span>e Fes<span class=\"_ _a\"></span>tle<span class=\"_ _a\"></span>gu<span class=\"_ _a\"></span>ng von<span class=\"_ _d\"></span> Anl<span class=\"_ _a\"></span>ag<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>tr<span class=\"_ _a\"></span>ate<span class=\"_ _a\"></span>gie<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>In<span class=\"_ _a\"></span>ves<span class=\"_ _a\"></span>tm<span class=\"_ _a\"></span>ent<span class=\"_ _a\"></span>pr<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>zes<span class=\"_ _a\"></span>se<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>mi<span class=\"_ _a\"></span>t dem<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Z<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>el, ei<span class=\"_ _a\"></span>nen m<span class=\"_ _a\"></span>ax<span class=\"_ _a\"></span>ima<span class=\"_ _a\"></span>l <span class=\"_ _a\"></span>ho<span class=\"_ _a\"></span>hen,<span class=\"_ _a\"></span> a<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>r e<span class=\"_ _a\"></span>be<span class=\"_ _a\"></span>nso<span class=\"_ _a\"></span> g<span class=\"_ _a\"></span>esi<span class=\"_ _2\"></span>cher<span class=\"_ _a\"></span>ten<span class=\"_ _a\"></span> l<span class=\"_ _a\"></span>auf<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>den<span class=\"_ _a\"></span> E<span class=\"_ _d\"></span>rt<span class=\"_ _a\"></span>rag<span class=\"_ _a\"></span> u<span class=\"_ _a\"></span>nt<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>gl<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>zei<span class=\"_ _a\"></span>tig<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span> N<span class=\"_ _a\"></span>utz<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>von<span class=\"_ _a\"></span> Op<span class=\"_ _a\"></span>po<span class=\"_ _a\"></span>rt<span class=\"_ _a\"></span>uni<span class=\"_ _a\"></span>t\u00e4t<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>zur<span class=\"_ _a\"></span> W<span class=\"_ _2\"></span>ert<span class=\"_ _a\"></span>st<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>ger<span class=\"_ _a\"></span>ung de<span class=\"_ _a\"></span>r <span class=\"_ _2\"></span>Ka<span class=\"_ _a\"></span>pi<span class=\"_ _a\"></span>ta<span class=\"_ _a\"></span>la<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ag<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rzus<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>ll<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>, <span class=\"_ _2\"></span>g<span class=\"_ _a\"></span>eh\u00f6<span class=\"_ _a\"></span>rt <span class=\"_ _4\"></span>zu <span class=\"_ _2\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _2\"></span>Au<span class=\"_ _a\"></span>fg<span class=\"_ _a\"></span>ab<span class=\"_ _a\"></span>en.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _4\"></span>Ste<span class=\"_ _a\"></span>uer<span class=\"_ _a\"></span>ung<span class=\"_ _a\"></span> <span class=\"_ _2\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>K<span class=\"_ _d\"></span>ap<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>al<span class=\"_ _a\"></span>anl<span class=\"_ _a\"></span>ag<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>fol<span class=\"_ _a\"></span>gt<span class=\"_ _d\"></span> <span class=\"_ _2\"></span>mi<span class=\"_ _a\"></span>ttel<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Le<span class=\"_ _a\"></span>itli<span class=\"_ _a\"></span>ni<span class=\"_ _a\"></span>en <span class=\"_ _4\"></span>und<span class=\"_ _d\"></span> <span class=\"_ _2\"></span>Li<span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>ts. W<span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>te<span class=\"_ _a\"></span>rs <span class=\"_ _a\"></span>erf<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>lgt<span class=\"_ _a\"></span> ei<span class=\"_ _a\"></span>ne <span class=\"_ _a\"></span>l<span class=\"_ _d\"></span>auf<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Ber<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>hte<span class=\"_ _a\"></span>rst<span class=\"_ _a\"></span>at<span class=\"_ _d\"></span>tu<span class=\"_ _a\"></span>ng <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n K<span class=\"_ _a\"></span>ap<span class=\"_ _a\"></span>it<span class=\"_ _a\"></span>alanl<span class=\"_ _a\"></span>ag<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span>,<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>den<span class=\"_ _a\"></span> Li<span class=\"_ _d\"></span>m<span class=\"_ _a\"></span>its<span class=\"_ _a\"></span> u<span class=\"_ _d\"></span>nd<span class=\"_ _a\"></span> d<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Ert<span class=\"_ _a\"></span>r\u00e4g<span class=\"_ _a\"></span>en<span class=\"_ _d\"></span>. GROUP<span class=\"_ _a\"></span> TREASUR<span class=\"_ _a\"></span>Y &amp; CAPI<span class=\"_ _a\"></span>T<span class=\"_ _a\"></span>AL MANA<span class=\"_ _d\"></span>GEM<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>NT Der Ber<span class=\"_ _a\"></span>eich ist dem <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>andsmitgli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d Ger<span class=\"_ _a\"></span>hard <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ah<span class=\"_ _d\"></span>ner unte<span class=\"_ _a\"></span>rste<span class=\"_ _1\"></span>llt. <span class=\"_ _d\"></span>Zu de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>esen<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>chen Aufga<span class=\"_ _a\"></span>ben des Be<span class=\"_ _a\"></span>reichs z<span class=\"_ _d\"></span>\u00e4hlen di<span class=\"_ _a\"></span>e Steueru<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>iq<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>idit\u00e4t<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>sowie <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>Pl<span class=\"_ _d\"></span>anung<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _1\"></span>K<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>nzipierung <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Kapitalaufb<span class=\"_ _a\"></span>rin<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ung <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>Kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>alste<span class=\"_ _a\"></span>uerung <span class=\"_ _3\"></span>in<span class=\"_ _a\"></span>klusive <span class=\"_ _1\"></span>der Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hr<span class=\"_ _d\"></span>ung vo<span class=\"_ _d\"></span>n eigene<span class=\"_ _d\"></span>n Kapitalma<span class=\"_ _a\"></span>rkttransaktio<span class=\"_ _a\"></span>nen sowi<span class=\"_ _a\"></span>e das Ma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ageme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>es Portfolios<span class=\"_ _d\"></span> von Nac<span class=\"_ _a\"></span>hrangkapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lei<span class=\"_ _a\"></span>hen und and<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>r Schuldtit<span class=\"_ _a\"></span>el. SUBSIDIA<span class=\"_ _d\"></span>RIES<span class=\"_ _a\"></span> AND M&amp;<span class=\"_ _a\"></span>A Der <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> ist <span class=\"_ _1\"></span>dem V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>tandsvorsit<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Hartwig L\u00f6ger unterstellt. De<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>eich <span class=\"_ _1\"></span>wah<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>grunds\u00e4t<span class=\"_ _a\"></span>zlich die <span class=\"_ _1\"></span>Interess<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>des Unternehm<span class=\"_ _d\"></span>ens <span class=\"_ _10\"> </span>hinsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlich<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>aller <span class=\"_ _11\"> </span>Beteiligunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>und <span class=\"_ _12\"> </span>ist<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>f\u00fc<span class=\"_ _d\"></span>r <span class=\"_ _10\"> </span>die <span class=\"_ _10\"> </span>Bereits<span class=\"_ _a\"></span>tellung <span class=\"_ _10\"> </span>sowie <span class=\"_ _10\"> </span>A<span class=\"_ _d\"></span>ufber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>ung <span class=\"_ _12\"> </span>vo<span class=\"_ _d\"></span>n <span class=\"_ _10\"> </span>Informatio<span class=\"_ _a\"></span>nen <span class=\"_ _10\"> </span>zu Beteili<span class=\"_ _a\"></span>gu<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n und Beteili<span class=\"_ _a\"></span>gungsproj<span class=\"_ _d\"></span>ekte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, a<span class=\"_ _d\"></span>bgestimm<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>auf die jewei<span class=\"_ _d\"></span>lig<span class=\"_ _d\"></span>e Entscheid<span class=\"_ _a\"></span>ungssit<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>atio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, vera<span class=\"_ _a\"></span>ntwortlich. <span class=\"_ _a\"></span> ACTUARIAL<span class=\"_ _a\"></span> SERVICES<span class=\"_ _a\"></span> Der Berei<span class=\"_ _d\"></span>ch ist dem <span class=\"_ _a\"></span>Gesamtvo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>terst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llt. <span class=\"_ _d\"></span>Die unter S<span class=\"_ _a\"></span>olvency II erfor<span class=\"_ _a\"></span>derliche V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsmathematis<span class=\"_ _a\"></span>che Fu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>kti<span class=\"_ _d\"></span>on wird <span class=\"_ _2\"></span>dur<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>Leitung <span class=\"_ _2\"></span>dieses <span class=\"_ _2\"></span>Bereic<span class=\"_ _a\"></span>hs <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>nomme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>So<span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>ist <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>insb<span class=\"_ _d\"></span>eso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>verantwo<span class=\"_ _a\"></span>rtlich <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Au<span class=\"_ _1\"></span>fg<span class=\"_ _a\"></span>aben, die  mi<span class=\"_ _d\"></span>t  der  V<span class=\"_ _2\"></span>ersicheru<span class=\"_ _d\"></span>ngsm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ematis<span class=\"_ _a\"></span>chen  Funktio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  ei<span class=\"_ _a\"></span>nher<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span>.  D<span class=\"_ _a\"></span>ar\u00fcber <span class=\"_ _12\"> </span>hinaus  befass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>  si<span class=\"_ _a\"></span>ch  der  Ber<span class=\"_ _d\"></span>ei<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h  mit <span class=\"_ _12\"> </span>der aktuariell<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Mod<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lli<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ung <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Pr<span class=\"_ _a\"></span>ophet <span class=\"_ _3\"></span>f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>as <span class=\"_ _3\"></span>Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s- <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Kranken<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungsgesc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>R<span class=\"_ _a\"></span>esQ <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _1\"></span>das <span class=\"_ _3\"></span>Ni<span class=\"_ _a\"></span>chtleben<span class=\"_ _d\"></span>s-<span class=\"_ _3ca\"> </span>gesch\u00e4ft. Die Modell<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>liefe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Cas<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>flow-P<span class=\"_ _a\"></span>rojektio<span class=\"_ _a\"></span>nen zur B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>wertung<span class=\"_ _d\"></span> v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en R\u00fcckst<span class=\"_ _a\"></span>ellun<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>\u00df Solve<span class=\"_ _d\"></span>ncy II und IF<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>S 17.<span class=\"_ _d\"></span> D<span class=\"_ _a\"></span>er B<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>eic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>unte<span class=\"_ _a\"></span>rst<span class=\"_ _a\"></span>\u00fctzt <span class=\"_ _a\"></span>die A<span class=\"_ _a\"></span>na<span class=\"_ _a\"></span>lys<span class=\"_ _a\"></span>en d<span class=\"_ _a\"></span>er I<span class=\"_ _a\"></span>FRS 1<span class=\"_ _a\"></span>7-R<span class=\"_ _a\"></span>es<span class=\"_ _a\"></span>erven<span class=\"_ _a\"></span> so<span class=\"_ _a\"></span>wie <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>akt<span class=\"_ _d\"></span>ua<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>elle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Zusa<span class=\"_ _a\"></span>mm<span class=\"_ _a\"></span>enar<span class=\"_ _a\"></span>bei<span class=\"_ _a\"></span>t und <span class=\"_ _a\"></span>fac<span class=\"_ _a\"></span>hli<span class=\"_ _a\"></span>che V<span class=\"_ _2\"></span>ernetz<span class=\"_ _d\"></span>ung inner<span class=\"_ _d\"></span>halb de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>G-V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe.<span class=\"_ _a\"></span><span class=\"ff5c\"> </span>COMPLIAN<span class=\"_ _a\"></span>CE Der <span class=\"_ _3\"></span>Ber<span class=\"_ _d\"></span>eich <span class=\"_ _e\"></span>ist <span class=\"_ _3\"></span>dem <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mt<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>orsta<span class=\"_ _a\"></span>nd <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stellt. <span class=\"_ _3\"></span>Der <span class=\"_ _3\"></span>Ber<span class=\"_ _a\"></span>eich <span class=\"_ _e\"></span>koo<span class=\"_ _d\"></span>rdinie<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>tzt <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>Gesell<span class=\"_ _d\"></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>VIG-<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsg<span class=\"_ _a\"></span>ruppe und der<span class=\"_ _d\"></span>en Com<span class=\"_ _d\"></span>plian<span class=\"_ _d\"></span>ce-Ber<span class=\"_ _a\"></span>eiche im Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enhang mit Com<span class=\"_ _a\"></span>pliance-Ang<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lege<span class=\"_ _a\"></span>nhe<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Zudem <span class=\"_ _d\"></span>wird die u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> Solvency II erford<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> Complia<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ce-<span class=\"_ _a\"></span>Funktion <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>Leit<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>dies<span class=\"_ _a\"></span>es <span class=\"_ _1\"></span>Bereic<span class=\"_ _a\"></span>hs <span class=\"_ _1\"></span>wahrge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omm<span class=\"_ _a\"></span>en. <span class=\"_ _1\"></span>Somit ist der Berei<span class=\"_ _a\"></span>ch insbeson<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e vera<span class=\"_ _d\"></span>ntwortl<span class=\"_ _d\"></span>ich f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r die Aufg<span class=\"_ _a\"></span>aben, di<span class=\"_ _a\"></span>e mit der Com<span class=\"_ _a\"></span>pliance<span class=\"_ _a\"></span>-Funktion ei<span class=\"_ _a\"></span>nher<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ehen. REINSURAN<span class=\"_ _a\"></span>CE Der <span class=\"_ _a\"></span>Bereic<span class=\"_ _a\"></span>h <span class=\"_ _d\"></span>ist <span class=\"_ _2\"></span>dem <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>rstandsmitgl<span class=\"_ _a\"></span>ied <span class=\"_ _a\"></span>Peter <span class=\"_ _2\"></span>H\u00f6finger <span class=\"_ _2\"></span>unt<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rstell<span class=\"_ _a\"></span>t. <span class=\"_ _a\"></span>Der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>koordi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>unterst\u00fct<span class=\"_ _d\"></span>zt <span class=\"_ _a\"></span>alle <span class=\"_ _a\"></span>Gesells<span class=\"_ _d\"></span>chaft<span class=\"_ _a\"></span>en in <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>VIG-<span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _1\"></span>und dere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>cherungsabteil<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enhang <span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>gelege<span class=\"_ _a\"></span>nh<span class=\"_ _1\"></span>eite<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>im <span class=\"_ _e\"></span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>eich <span class=\"_ _e\"></span>Nicht-Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>(Sac<span class=\"_ _d\"></span>h-, <span class=\"_ _f\"></span>Haft<span class=\"_ _a\"></span>pflicht- <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>Un<span class=\"_ _1\"></span>fall<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herung) <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>V<span class=\"_ _a\"></span>orgabe <span class=\"_ _3\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>Anw<span class=\"_ _d\"></span>endung <span class=\"_ _e\"></span>von<span class=\"_ _d\"></span> Richtlinie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Dar<span class=\"_ _a\"></span>\u00fcber<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ina<span class=\"_ _a\"></span>us administrie<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>Berei<span class=\"_ _a\"></span>ch alle gru<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>pe<span class=\"_ _d\"></span>nweiten <span class=\"_ _a\"></span>R\u00fcckversicher<span class=\"_ _a\"></span>ungsprog<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>mm<span class=\"_ _a\"></span>e in den Ni<span class=\"_ _a\"></span>chtlebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>sparte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _d\"></span>Oberst<span class=\"_ _d\"></span>es <span class=\"_ _a\"></span>Z<span class=\"_ _1\"></span>iel i<span class=\"_ _a\"></span>st dab<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i die<span class=\"_ _a\"></span> Schaf<span class=\"_ _a\"></span>fung ein<span class=\"_ _a\"></span>es Sich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rh<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itsn<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tzes, <span class=\"_ _a\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>el<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hes <span class=\"_ _a\"></span>alle U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>en der <span class=\"_ _d\"></span>VIG-<span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rungsg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>nachhaltig <span class=\"_ _f\"> </span>vor <span class=\"_ _11\"> </span>negativ<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>Auswi<span class=\"_ _a\"></span>rkungen <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>on <span class=\"_ _f\"> </span>Katastrop<span class=\"_ _a\"></span>henereig<span class=\"_ _a\"></span>nisse<span class=\"_ _d\"></span>n, <span class=\"_ _11\"> </span>einzel<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _11\"> </span>Gro<span class=\"_ _a\"></span>\u00dfsch\u00e4de<span class=\"_ _d\"></span>n <span class=\"_ _10\"> </span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>vor negative<span class=\"_ _a\"></span>n Entwickl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngen g<span class=\"_ _a\"></span>anzer V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>portfoli<span class=\"_ _d\"></span>os ge<span class=\"_ _a\"></span>sch\u00fctzt we<span class=\"_ _a\"></span>rden. <span class=\"_ _d\"></span> VIG IT Der Berei<span class=\"_ _d\"></span>ch ist d<span class=\"_ _1\"></span>em V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>standsmi<span class=\"_ _a\"></span>tglied Gerha<span class=\"_ _a\"></span>rd Lahner unterstell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Der Ber<span class=\"_ _a\"></span>eich <span class=\"_ _1\"></span>ist verantwo<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>f\u00fcr das Manageme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r IT <span class=\"_ _e\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _e\"></span>VIG<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ben<span class=\"_ _a\"></span>e <span class=\"_ _f\"> </span>und <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>mfasst <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>Berei<span class=\"_ _a\"></span>che <span class=\"_ _f\"></span>Gr<span class=\"_ _a\"></span>oup <span class=\"_ _3\"></span>In<span class=\"_ _1\"></span>form<span class=\"_ _a\"></span>ations <span class=\"_ _f\"></span>&amp; <span class=\"_ _e\"></span>C<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>ber <span class=\"_ _e\"></span>Sec<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rity<span class=\"_ _2\"></span>, <span class=\"_ _e\"></span>Pr<span class=\"_ _a\"></span>ocur<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t, <span class=\"_ _e\"></span>Ar<span class=\"_ _a\"></span>chitecture<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>&amp;<span class=\"_ _1\"></span> Innovatio<span class=\"_ _a\"></span>n, International <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nk Coo<span class=\"_ _a\"></span>peration Ma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ag<span class=\"_ _d\"></span>ement so<span class=\"_ _a\"></span>wie IT Stra<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eg<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> &amp; Go<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ernan<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>e.<span class=\"_ _a\"></span> PLANNING<span class=\"_ _a\"></span> AND<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>CON<span class=\"_ _a\"></span>TROLLING<span class=\"_ _d\"></span> Der <span class=\"_ _3\"></span>Ber<span class=\"_ _a\"></span>eich <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>orsta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dsmitgl<span class=\"_ _a\"></span>ied <span class=\"_ _3\"></span>Lia<span class=\"_ _a\"></span>ne <span class=\"_ _3\"></span>Hi<span class=\"_ _d\"></span>rner <span class=\"_ _1\"></span>unterst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llt <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>ein <span class=\"_ _1\"></span>wichtiger <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>eil <span class=\"_ _3\"></span>im <span class=\"_ _1\"></span>gan<span class=\"_ _1\"></span>zh<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen <span class=\"_ _1\"></span>Risikoma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>menta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>satz. <span class=\"_ _e\"></span>D<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>eich <span class=\"_ _e\"></span>koor<span class=\"_ _a\"></span>din<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>Gesch\u00e4ftspl<span class=\"_ _a\"></span>anung <span class=\"_ _e\"></span>\u00fcber <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>en <span class=\"_ _e\"></span>3-Jahr<span class=\"_ _a\"></span>es-Horizo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t.<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>Das <span class=\"_ _e\"></span>sta<span class=\"_ _d\"></span>ndardi<span class=\"_ _a\"></span>sierte <span class=\"_ _e\"></span>Bericht<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>wesen <span class=\"_ _a\"></span>umfass<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>K<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>nnzahl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n- <span class=\"_ _2\"></span>und Sol<span class=\"_ _d\"></span>l-/Ist<span class=\"_ _a\"></span>-Analysen <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>Planu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g, <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>eca<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ts <span class=\"_ _a\"></span>und la<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der<span class=\"_ _a\"></span> Pe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>form<span class=\"_ _a\"></span>ance <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>VIG Holding <span class=\"_ _2\"></span>und ihre<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>ungsbeteili<span class=\"_ _a\"></span>gu<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n. <span class=\"_ _c\"> </span>Es <span class=\"_ _b\"> </span>wer<span class=\"_ _a\"></span>den <span class=\"_ _b\"> </span>reg<span class=\"_ _a\"></span>elm\u00e4\u00dfig <span class=\"_ _b\"> </span>Mo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>atspr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>mi<span class=\"_ _d\"></span>enberic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>e, <span class=\"_ _13\"> </span>Quartalsberic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>te <span class=\"_ _b\"> </span>je <span class=\"_ _b\"> </span>G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sells<span class=\"_ _a\"></span>chaft (aggr<span class=\"_ _a\"></span>egiert auf L<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>r- <span class=\"_ _a\"></span>und VIG-<span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>ne) sowi<span class=\"_ _d\"></span>e Kost<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>te ers<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>llt. <span class=\"_ _a\"></span> PROCESS &amp;<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>PRO<span class=\"_ _a\"></span>JECT MANA<span class=\"_ _d\"></span>GEM<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>NT Der Berei<span class=\"_ _d\"></span>ch ist dem V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>andsmitgl<span class=\"_ _d\"></span>ied Ger<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ar<span class=\"_ _a\"></span>d L<span class=\"_ _1\"></span>ah<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er unte<span class=\"_ _d\"></span>rstellt und set<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>ch f\u00fcr <span class=\"_ _1\"></span>Kl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rheit,<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>ansp<span class=\"_ _a\"></span>aren<span class=\"_ _d\"></span>z und V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>nis der <span class=\"_ _2\"></span>Ar<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itsa<span class=\"_ _a\"></span>bl\u00e4u<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n, <span class=\"_ _a\"></span>damit <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zeln<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>Gesellsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>VIG-V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsgruppe <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Mitarbeit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ihr<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Zie<span class=\"_ _d\"></span>le besser <span class=\"_ _a\"></span>errei<span class=\"_ _a\"></span>chen <span class=\"_ _d\"></span>k\u00f6<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Daf\u00fcr <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>fol<span class=\"_ _a\"></span>gt ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Koordi<span class=\"_ _a\"></span>nation <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>Unterst\u00fctz<span class=\"_ _a\"></span>ung in <span class=\"_ _2\"></span>den dr<span class=\"_ _a\"></span>ei H<span class=\"_ _a\"></span>auptthem<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Proj<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ktm<span class=\"_ _a\"></span>anageme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t, Prozessm<span class=\"_ _a\"></span>anag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Pro<span class=\"_ _a\"></span>duktivit\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>sma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t. <span class=\"_ _a\"></span> INTERNAL<span class=\"_ _a\"></span> AUDI<span class=\"_ _a\"></span>T Der <span class=\"_ _a\"></span>Berei<span class=\"_ _a\"></span>ch <span class=\"_ _d\"></span>ist <span class=\"_ _2\"></span>dem <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _d\"></span>amtvors<span class=\"_ _a\"></span>tand <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _d\"></span>rstellt. <span class=\"_ _2\"></span>Die <span class=\"_ _a\"></span>Betriebs<span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>Gesch\u00e4fts<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bl\u00e4<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fe, <span class=\"_ _2\"></span>das <span class=\"_ _a\"></span>interne <span class=\"_ _2\"></span>K<span class=\"_ _1\"></span>on<span class=\"_ _d\"></span>trol<span class=\"_ _d\"></span>lsyst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>s\u00e4mtlich<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> operativ<span class=\"_ _d\"></span>er <span class=\"_ _11\"> </span>Unt<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>mensb<span class=\"_ _a\"></span>ereich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>inkl<span class=\"_ _a\"></span>usive <span class=\"_ _11\"> </span>d<span class=\"_ _d\"></span>er <span class=\"_ _f\"> </span>E<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>haltung<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>rechtlic<span class=\"_ _a\"></span>her <span class=\"_ _11\"> </span>Anfor<span class=\"_ _a\"></span>deru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _f\"> </span>sowie <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>Funktionsf<span class=\"_ _d\"></span>\u00e4higkei<span class=\"_ _d\"></span>t <span class=\"_ _f\"> </span>und Angemess<span class=\"_ _a\"></span>enheit des Ris<span class=\"_ _a\"></span>ikomanag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ts <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den vom B<span class=\"_ _a\"></span>ereich I<span class=\"_ _d\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nal Audit r<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>elm\u00e4\u00dfig \u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rwa<span class=\"_ _a\"></span>cht. Die unter Sol<span class=\"_ _a\"></span>vency II erford<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Funktion de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternen Re<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>on wir<span class=\"_ _a\"></span>d dur<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>die <span class=\"_ _a\"></span>Leitung dies<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rei<span class=\"_ _a\"></span>chs wah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>nomme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> GROUP <span class=\"_ _d\"></span>FINANC<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span> &amp; R<span class=\"_ _a\"></span>EGULA<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>OR<span class=\"_ _a\"></span>Y REPOR<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>IN<span class=\"_ _a\"></span>G Der <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ich <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>dem V<span class=\"_ _a\"></span>orstandsmi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>gli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d L<span class=\"_ _1\"></span>iane <span class=\"_ _1\"></span>Hirner unterstell<span class=\"_ _d\"></span>t. <span class=\"_ _1\"></span>Eine<span class=\"_ _1\"></span> der <span class=\"_ _1\"></span>Haupta<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fgab<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>eichs <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Konzerna<span class=\"_ _a\"></span>b-<span class=\"_ _3ca\"> </span>schluss <span class=\"_ _f\"> </span>nach <span class=\"_ _11\"> </span>IFRS <span class=\"_ _11\"> </span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie <span class=\"_ _11\"> </span>das <span class=\"_ _f\"> </span>da<span class=\"_ _1\"></span>mit<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>in <span class=\"_ _11\"> </span>Zusamm<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ang<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>stehende <span class=\"_ _11\"> </span>b<span class=\"_ _d\"></span>eh\u00f6r<span class=\"_ _d\"></span>dlich<span class=\"_ _d\"></span>e <span class=\"_ _11\"> </span>Repor<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ing. <span class=\"_ _f\"> </span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>lich <span class=\"_ _f\"> </span>verantwor<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>et <span class=\"_ _11\"> </span>der<span class=\"_ _a\"></span> Berei<span class=\"_ _a\"></span>ch <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>Betreu<span class=\"_ _a\"></span>ung <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>in-<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>ausl\u00e4ndi<span class=\"_ _a\"></span>schen <span class=\"_ _3\"></span>V<span class=\"_ _1\"></span>IG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sell<span class=\"_ _d\"></span>sc<span class=\"_ _d\"></span>haften <span class=\"_ _e\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>allen <span class=\"_ _3\"></span>Fragen <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>Bila<span class=\"_ _d\"></span>nzieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g, <span class=\"_ _3\"></span>die Erstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>von <span class=\"_ _f\"> </span>Spezial<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nalys<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>sowie<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>s <span class=\"_ _f\"> </span>Reporting<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>IS<span class=\"_ _a\"></span>T<span class=\"_ _4\"></span>-Zahlen <span class=\"_ _f\"> </span>an <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>orstand, <span class=\"_ _f\"> </span>Aufsic<span class=\"_ _a\"></span>ht<span class=\"_ _1\"></span>sr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t <span class=\"_ _f\"> </span>und <span class=\"_ _f\"> </span>Investor <span class=\"_ _f\"> </span>Relatio<span class=\"_ _a\"></span>ns. W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itere <span class=\"_ _1\"></span>Kernaufgab<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>sind <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Bere<span class=\"_ _a\"></span>chnung <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ow<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Fu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>sowie <span class=\"_ _3\"></span>die <span class=\"_ _3\"></span>B<span class=\"_ _d\"></span>etr<span class=\"_ _a\"></span>euung <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>g<span class=\"_ _a\"></span>ruppenweit <span class=\"_ _1\"></span>ausgerol<span class=\"_ _d\"></span>lten <span class=\"_ _1\"></span>Neben-<span class=\"_ _3ca\"> </span>b\u00fcche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und dem ze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ralen Ha<span class=\"_ _d\"></span>uptb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch.<span class=\"_ _a\"></span> Risikomana<span class=\"_ _a\"></span>gementproz<span class=\"_ _a\"></span>esse Die <span class=\"_ _1\"></span>unten <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ef\u00fchrte <span class=\"_ _1\"></span>Grafik ste<span class=\"_ _1\"></span>llt d<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Risikom<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nagem<span class=\"_ _a\"></span>ent-Hauptpr<span class=\"_ _a\"></span>ozess<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>dar<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>aus <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>folgend <span class=\"_ _1\"></span>dargestell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>Pro<span class=\"_ _d\"></span>zess-<span class=\"_ _3ca\"> </span>schritten b<span class=\"_ _a\"></span>esteht, die r<span class=\"_ _a\"></span>egelm\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>ig <span class=\"_ _a\"></span>und ad ho<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span> zu <span class=\"_ _a\"></span>wiederhole<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sind: <span class=\"_ _a\"></span> RISIKOIDEN<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>IFIK<span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>TION Die <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>koiden<span class=\"_ _1\"></span>tifi<span class=\"_ _a\"></span>ka<span class=\"_ _1\"></span>tio<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Startp<span class=\"_ _a\"></span>unkt <span class=\"_ _3\"></span>und <span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t <span class=\"_ _3\"></span>das <span class=\"_ _3\"></span>Fu<span class=\"_ _a\"></span>ndament <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>all<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>da<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>auf<span class=\"_ _a\"></span>folgende<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>Schritte <span class=\"_ _3\"></span>da<span class=\"_ _d\"></span>r<span class=\"_ _2\"></span>. <span class=\"_ _3\"></span>Ziel<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Risiko-<span class=\"_ _3ca\"> </span>identifika<span class=\"_ _a\"></span>tion ist es, <span class=\"_ _d\"></span>alle m\u00f6<span class=\"_ _d\"></span>gli<span class=\"_ _d\"></span>chen mat<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>iell<span class=\"_ _d\"></span>en Risi<span class=\"_ _d\"></span>ken <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>zudecke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, zu e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>fass<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>und <span class=\"_ _d\"></span>zu dok<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tier<span class=\"_ _a\"></span>en.  Gener<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll <span class=\"_ _1\"></span>findet<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>koidentifikatio<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>m<span class=\"_ _a\"></span>ehre<span class=\"_ _a\"></span>ren <span class=\"_ _1\"></span>Ebenen <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>: <span class=\"_ _3\"></span>I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nes <span class=\"_ _1\"></span>Kontrol<span class=\"_ _a\"></span>lsystem, <span class=\"_ _1\"></span>Risikoi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tur <span class=\"_ _1\"></span>etc. <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>nd <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch Richtlinie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>fo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>mali<span class=\"_ _a\"></span>sierte <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>org\u00e4nge <span class=\"_ _3\"></span>kla<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>definierte <span class=\"_ _3\"></span>Pro<span class=\"_ _a\"></span>zesse. <span class=\"_ _3\"></span>Sitzunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>Komite<span class=\"_ _d\"></span>es, <span class=\"_ _3\"></span>Jours <span class=\"_ _3\"></span>fixes <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>ander<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>me<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>oder wenige<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>formali<span class=\"_ _a\"></span>sierte <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>orm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Komm<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ik<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tion <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>des I<span class=\"_ _1\"></span>nform<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tions<span class=\"_ _a\"></span>austausch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>sind <span class=\"_ _3\"></span>eine <span class=\"_ _1\"></span>weiter<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Q<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>elle <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Risiko-<span class=\"_ _3ca\"> </span>identifika<span class=\"_ _a\"></span>tion. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>igkeit<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>und <span class=\"_ _2\"></span>das <span class=\"_ _2\"></span>Fachwiss<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>des <span class=\"_ _2\"></span>Risikom<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nagem<span class=\"_ _a\"></span>ents <span class=\"_ _a\"></span>erge<span class=\"_ _a\"></span>ben <span class=\"_ _a\"></span>schlie<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>wesentli<span class=\"_ _a\"></span>che Kompon<span class=\"_ _a\"></span>ente<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m r<span class=\"_ _a\"></span>eleva<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te Risi<span class=\"_ _a\"></span>ken zu erke<span class=\"_ _a\"></span>nnen. RISIKOM<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>SSUN<span class=\"_ _a\"></span>G Nach der <span class=\"_ _1\"></span>Risiko<span class=\"_ _d\"></span>ide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tifikatio<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>folg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>Risikom<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g und Bewertung als wesentlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>orauss<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>zun<span class=\"_ _1\"></span>g f\u00fcr <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Umg<span class=\"_ _a\"></span>ang mit Risiken <span class=\"_ _d\"></span>und de<span class=\"_ _a\"></span>n darauf b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n E<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsch<span class=\"_ _a\"></span>eidungen. <span class=\"_ _a\"></span> Die Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> werde<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>dab<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i abh\u00e4ngig <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>der Art<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>des Risikos qua<span class=\"_ _d\"></span>ntitati<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span> und/ode<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>qual<span class=\"_ _a\"></span>itat<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>bewert<span class=\"_ _d\"></span>et. <span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>eben szenario-<span class=\"_ _d\"></span> und faktorbasi<span class=\"_ _a\"></span>erten <span class=\"_ _11\"> </span>Ans\u00e4<span class=\"_ _a\"></span>tzen<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>si<span class=\"_ _a\"></span>nd <span class=\"_ _11\"> </span>gegeb<span class=\"_ _a\"></span>enenfalls <span class=\"_ _f\"> </span>auch <span class=\"_ _11\"> </span>Str<span class=\"_ _a\"></span>esstests <span class=\"_ _f\"> </span>und <span class=\"_ _11\"> </span>inte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne <span class=\"_ _11\"> </span>bz<span class=\"_ _d\"></span>w<span class=\"_ _a\"></span>. <span class=\"_ _11\"> </span>exte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne <span class=\"_ _11\"> </span>Experte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tzu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>zur Risikom<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ssu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>era<span class=\"_ _d\"></span>nzuzie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en.<span class=\"_ _a\"></span> RISIKOS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>EUERUNG<span class=\"_ _d\"></span> Die wes<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntli<span class=\"_ _a\"></span>chen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>kosteuerungs<span class=\"_ _a\"></span>prozesse si<span class=\"_ _a\"></span>nd: Planung<span class=\"_ _a\"></span> Der Pla<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ungs<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ori<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ont bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4g<span class=\"_ _d\"></span>t zumin<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>st d<span class=\"_ _a\"></span>rei Jahr<span class=\"_ _a\"></span>e. Die Plandate<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den im O<span class=\"_ _a\"></span>RSA Ber\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sga<span class=\"_ _d\"></span>ngs-<span class=\"_ _3ca\"> </span>basis f<span class=\"_ _d\"></span>\u00fcr die Pr<span class=\"_ _a\"></span>ojektion d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Solvenzkapi<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>for<span class=\"_ _a\"></span>derung. <span class=\"_ _a\"></span> Risikostrate<span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>ie Die <span class=\"_ _e\"></span>Risikos<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rategie <span class=\"_ _e\"></span>wird <span class=\"_ _e\"></span>j\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rlic<span class=\"_ _d\"></span>h <span class=\"_ _e\"></span>durch <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>V<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd \u00fcberp<span class=\"_ _a\"></span>r\u00fc<span class=\"_ _1\"></span>ft <span class=\"_ _3\"></span>und <span class=\"_ _f\"></span>bei <span class=\"_ _e\"></span>Bedarf <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nhand <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ebnisse <span class=\"_ _e\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>dem <span class=\"_ _3\"></span>ORSA angepass<span class=\"_ _a\"></span>t. Der Ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isk M<span class=\"_ _a\"></span>anageme<span class=\"_ _d\"></span>nt unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rst\u00fct<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t de<span class=\"_ _a\"></span>n V<span class=\"_ _2\"></span>orstand dab<span class=\"_ _a\"></span>ei.  Risikotragf\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>igkeit<span class=\"_ _a\"></span> Die <span class=\"_ _10\"> </span>Risikos<span class=\"_ _d\"></span>teuerung <span class=\"_ _10\"> </span>erfol<span class=\"_ _a\"></span>gt <span class=\"_ _12\"> </span>unter <span class=\"_ _11\"> </span>Ber\u00fccksic<span class=\"_ _d\"></span>htigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>orgaben <span class=\"_ _11\"> </span>der <span class=\"_ _12\"> </span>Risiko<span class=\"_ _a\"></span>tragf\u00e4higkeit. <span class=\"_ _11\"> </span>Oper<span class=\"_ _d\"></span>ativ <span class=\"_ _12\"> </span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>utet <span class=\"_ _11\"> </span>dies <span class=\"_ _10\"> </span>die Einhalt<span class=\"_ _d\"></span>ung <span class=\"_ _3\"></span>von <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>kob<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>dg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ts, <span class=\"_ _3\"></span>das <span class=\"_ _3\"></span>Erreic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>von <span class=\"_ _3\"></span>Ke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>nzif<span class=\"_ _a\"></span>fern<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sowie <span class=\"_ _e\"></span>gen<span class=\"_ _a\"></span>erell <span class=\"_ _3\"></span>eine <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>koorientiert<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Herange<span class=\"_ _d\"></span>hensweis<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>im Sinne ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r nach<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>altig <span class=\"_ _a\"></span>wertorienti<span class=\"_ _d\"></span>erten Aus<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g im<span class=\"_ _a\"></span> lau<span class=\"_ _1\"></span>fe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>ch\u00e4ftsbet<span class=\"_ _d\"></span>rieb. R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _a\"></span>ngsprogramm<span class=\"_ _a\"></span> Der <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>reic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Reins<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rance<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>koordi<span class=\"_ _a\"></span>niert <span class=\"_ _1\"></span>das <span class=\"_ _3\"></span>gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppen<span class=\"_ _a\"></span>weite <span class=\"_ _1\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsp<span class=\"_ _a\"></span>rogr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mm <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>teuert <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>j<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>hrlich<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>Erneue-<span class=\"_ _3ca\"> </span>rungspr<span class=\"_ _a\"></span>ozess <span class=\"_ _1\"></span>des Naturkatas<span class=\"_ _a\"></span>trophe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tzes.<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Der<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rei<span class=\"_ _a\"></span>ch R<span class=\"_ _1\"></span>isk <span class=\"_ _1\"></span>Ma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ag<span class=\"_ _d\"></span>ement<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>unt<span class=\"_ _d\"></span>erst\u00fctz<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>R\u00fcc<span class=\"_ _d\"></span>kversic<span class=\"_ _a\"></span>herungsbe<span class=\"_ _a\"></span>reich sowohl <span class=\"_ _2\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>alidi<span class=\"_ _d\"></span>erung <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>verw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ndet<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>externen <span class=\"_ _a\"></span>Naturkatastr<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>phenmodelle <span class=\"_ _2\"></span>als <span class=\"_ _a\"></span>auch <span class=\"_ _2\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>Beurteilung <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>W<span class=\"_ _1\"></span>irksam<span class=\"_ _a\"></span>keit des R\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kversic<span class=\"_ _a\"></span>herungssc<span class=\"_ _a\"></span>hutzes unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>erwendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>es internen Nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tle<span class=\"_ _a\"></span>ben-Modell<span class=\"_ _a\"></span>s. Risiko\u00fcberw<span class=\"_ _a\"></span>achung<span class=\"_ _a\"></span> Der <span class=\"_ _3\"></span>auf <span class=\"_ _1\"></span>Gruppenebe<span class=\"_ _a\"></span>ne <span class=\"_ _3\"></span>defini<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rte <span class=\"_ _3\"></span>Sol<span class=\"_ _a\"></span>venzkorrido<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>d<span class=\"_ _3ca\"> </span>as <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>m <span class=\"_ _3\"></span>Rahme<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Risikotragf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>higk<span class=\"_ _a\"></span>eit <span class=\"_ _3\"></span>gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>weit <span class=\"_ _1\"></span>g\u00fcltige <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>imi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>system bilden die <span class=\"_ _1\"></span>Grundl<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>die<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>konti<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>uierli<span class=\"_ _a\"></span>che <span class=\"_ _3\"></span>\u00dc<span class=\"_ _a\"></span>berwa<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>der Solve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zsitua<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ion<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsg<span class=\"_ _d\"></span>ruppe und der T<span class=\"_ _4\"></span>ocht<span class=\"_ _d\"></span>ergesell<span class=\"_ _a\"></span>schaften. Die Ein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>altu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> W<span class=\"_ _a\"></span>ertpapie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htli<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ie<span class=\"_ _d\"></span>n sowie <span class=\"_ _d\"></span>das <span class=\"_ _d\"></span>Errei<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>n von Ke<span class=\"_ _a\"></span>nnzif<span class=\"_ _a\"></span>fer<span class=\"_ _1\"></span>n wer<span class=\"_ _a\"></span>den eb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nfal<span class=\"_ _a\"></span>ls laufend <span class=\"_ _d\"></span>\u00fcberpr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ft <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>be<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>wacht. <span class=\"_ _e\"></span>Zur <span class=\"_ _e\"></span>\u00dcbe<span class=\"_ _a\"></span>rwachung <span class=\"_ _3\"></span>werd<span class=\"_ _d\"></span>en <span class=\"_ _e\"></span>reg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lm<span class=\"_ _d\"></span>\u00e4\u00dfig <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>ai<span class=\"_ _a\"></span>r-<span class=\"_ _a\"></span>Val<span class=\"_ _a\"></span>ue-Bew<span class=\"_ _d\"></span>ertunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>Va<span class=\"_ _a\"></span>R-Ber<span class=\"_ _d\"></span>echn<span class=\"_ _a\"></span>ungen <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _e\"></span>detaill<span class=\"_ _a\"></span>ier<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>e <span class=\"_ _e\"></span>Sensitivit<span class=\"_ _a\"></span>\u00e4ts-<span class=\"_ _3ca\"> </span>analysen so<span class=\"_ _a\"></span>wie Str<span class=\"_ _a\"></span>esstests d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ef\u00fchrt und di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Sol<span class=\"_ _a\"></span>venzka<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>itala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>for<span class=\"_ _a\"></span>derung u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>terj\u00e4<span class=\"_ _a\"></span>hrig bestimmt. <span class=\"_ _a\"></span> Durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Abstimm<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _11\"> </span>zwisch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>Kapitalanlag<span class=\"_ _a\"></span>enbesta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>und <span class=\"_ _11\"> </span>Ve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>verpflichtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _11\"> </span>wir<span class=\"_ _a\"></span>d <span class=\"_ _10\"> </span>das <span class=\"_ _10\"> </span>Liquidit\u00e4ts<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko gesteue<span class=\"_ _d\"></span>rt <span class=\"_ _1\"></span>und \u00fcberwach<span class=\"_ _a\"></span>t. <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>uch <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>ope<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>atio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>elle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ken, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>dur<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>fehlerh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>fte<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>interne <span class=\"_ _1\"></span>Pr<span class=\"_ _a\"></span>ozesse, mangelhaft<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _a\"></span>olle, falsche Eins<span class=\"_ _a\"></span>ch\u00e4tzung<span class=\"_ _d\"></span>en ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> fe<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lerh<span class=\"_ _a\"></span>afte<span class=\"_ _1\"></span> Mod<span class=\"_ _a\"></span>elle ver<span class=\"_ _d\"></span>ursacht <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den k\u00f6nne<span class=\"_ _a\"></span>n, unterlieg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n ein<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> st<span class=\"_ _a\"></span>\u00e4ndigen \u00dcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>wac<span class=\"_ _a\"></span>hung im Rahmen d<span class=\"_ _a\"></span>es internen Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>trol<span class=\"_ _a\"></span>lsystems.<span class=\"_ _a\"></span> RISIKOPROFI<span class=\"_ _a\"></span>L Das <span class=\"_ _1\"></span>Risikopr<span class=\"_ _a\"></span>ofil <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>VIG<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherungsg<span class=\"_ _d\"></span>rup<span class=\"_ _d\"></span>pe <span class=\"_ _1\"></span>glieder<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>sich <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>zeh<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>Hauptrisiko<span class=\"_ _d\"></span>katego<span class=\"_ _a\"></span>rien, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>folg<span class=\"_ _d\"></span>end <span class=\"_ _1\"></span>darg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>legt und beschri<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ben <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den.  \u2022<span class=\"_ _8\"> </span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>nsversicher<span class=\"_ _a\"></span>ungstechnisc<span class=\"_ _a\"></span>hes Risiko<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Nichtlebens<span class=\"_ _a\"></span>versicheru<span class=\"_ _d\"></span>ngstec<span class=\"_ _a\"></span>hnisches Risiko<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Kr<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>ungstechnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>es <span class=\"_ _d\"></span>Risiko<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Marktrisiko<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Kreditris<span class=\"_ _d\"></span>iko /<span class=\"_ _a\"></span> G<span class=\"_ _1\"></span>eg<span class=\"_ _d\"></span>enpart<span class=\"_ _a\"></span>eiau<span class=\"_ _1\"></span>sf<span class=\"_ _a\"></span>allrisiko<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Operation<span class=\"_ _d\"></span>elles Risi<span class=\"_ _a\"></span>ko<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>L<span class=\"_ _1\"></span>iquidit<span class=\"_ _a\"></span>\u00e4tsrisiko<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Strategisches <span class=\"_ _a\"></span>Risiko<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Re<span class=\"_ _1\"></span>p<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tatio<span class=\"_ _a\"></span>nsrisiko sowie<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Risiko aus imm<span class=\"_ _a\"></span>ateriellen <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>ensgege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>Die Risiken <span class=\"_ _1\"></span>in den <span class=\"_ _1\"></span>einzel<span class=\"_ _a\"></span>nen <span class=\"_ _1\"></span>Kategorie<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>des Risikopr<span class=\"_ _a\"></span>ofils werden quantitativ und/ode<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>qualitati<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span> bewertet. Die quantitati<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e Bewert<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>nur <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>jene<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>Ber<span class=\"_ _d\"></span>eiche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mittels <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>dur<span class=\"_ _a\"></span>ch <span class=\"_ _3\"></span>Sol<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>enc<span class=\"_ _d\"></span>y <span class=\"_ _1\"></span>II<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>einheitl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>org<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>geb<span class=\"_ _a\"></span>enen <span class=\"_ _1\"></span>An<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es zur<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ber<span class=\"_ _a\"></span>echnung (die <span class=\"_ _1\"></span>Sta<span class=\"_ _d\"></span>ndardf<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>el) <span class=\"_ _1\"></span>vorgenom<span class=\"_ _d\"></span>me<span class=\"_ _d\"></span>n, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>dene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>eine<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>vorange<span class=\"_ _a\"></span>gan<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>ene <span class=\"_ _1\"></span>Angem<span class=\"_ _a\"></span>essenheitsp<span class=\"_ _a\"></span>r\u00fcfung die <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>alidit\u00e4t <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Stan<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ar<span class=\"_ _a\"></span>d-<span class=\"_ _3ca\"> </span>verfahr<span class=\"_ _d\"></span>ens b<span class=\"_ _a\"></span>est\u00e4tigt hat. <span class=\"_ _a\"></span> F\u00fcr <span class=\"_ _10\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Berei<span class=\"_ _a\"></span>che <span class=\"_ _10\"> </span>Nicht-<span class=\"_ _a\"></span>Leben <span class=\"_ _11\"> </span>und <span class=\"_ _10\"> </span>Immo<span class=\"_ _a\"></span>bilien <span class=\"_ _11\"> </span>wird <span class=\"_ _11\"> </span>das <span class=\"_ _f\"> </span>Risiko <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>VIG-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>Standar<span class=\"_ _a\"></span>dfor<span class=\"_ _a\"></span>mel<span class=\"_ _1\"></span> deutlich<span class=\"_ _d\"></span> \u00fcbersch\u00e4tzt.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Dahe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> wird f\u00fcr diese Ber<span class=\"_ _a\"></span>eiche die Solvenzk<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>for<span class=\"_ _a\"></span>derung mitt<span class=\"_ _d\"></span>els eines partiel<span class=\"_ _d\"></span>len inte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nen <span class=\"_ _1\"></span>Mode<span class=\"_ _a\"></span>ls (PIM), wel<span class=\"_ _a\"></span>ches von d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r FMA <span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>mig<span class=\"_ _d\"></span>t wur<span class=\"_ _a\"></span>de, bere<span class=\"_ _a\"></span>chnet. Das <span class=\"_ _1\"></span>partielle <span class=\"_ _1\"></span>inte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Modell<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _1\"></span>Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>/U<span class=\"_ _a\"></span>nfall <span class=\"_ _1\"></span>(ariSE) <span class=\"_ _1\"></span>kom<span class=\"_ _a\"></span>mt <span class=\"_ _1\"></span>f\u00fc<span class=\"_ _1\"></span>r G<span class=\"_ _1\"></span>esel<span class=\"_ _a\"></span>lschaften <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>den L<span class=\"_ _1\"></span>\u00e4nd<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>\u00d6sterr<span class=\"_ _a\"></span>eich <span class=\"_ _1\"></span>(VIG <span class=\"_ _1\"></span>Holding, Wiener <span class=\"_ _f\"> </span>St\u00e4dtis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>he, <span class=\"_ _e\"></span>Donau <span class=\"_ _f\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herung), <span class=\"_ _f\"></span>T<span class=\"_ _4\"></span>sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>echie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>(Kooperativ<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>, <span class=\"_ _f\"></span>\u010cPP<span class=\"_ _17\"></span>, <span class=\"_ _e\"></span>V<span class=\"_ _1\"></span>IG <span class=\"_ _e\"></span>Re), <span class=\"_ _f\"> </span>Slowak<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>Koop<span class=\"_ _a\"></span>erativa, <span class=\"_ _f\"> </span>Kom<span class=\"_ _a\"></span>un\u00e1<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>na), Polen <span class=\"_ _3\"></span>(Com<span class=\"_ _a\"></span>pensa, <span class=\"_ _3\"></span>Int<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rRis<span class=\"_ _a\"></span>k)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>Rum<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ni<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>(Om<span class=\"_ _d\"></span>niasig, <span class=\"_ _1\"></span>Asirom<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>An<span class=\"_ _d\"></span>wendu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g. <span class=\"_ _3\"></span>D<span class=\"_ _d\"></span>as <span class=\"_ _3\"></span>p<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rti<span class=\"_ _d\"></span>elle <span class=\"_ _3\"></span>inte<span class=\"_ _d\"></span>rne<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Mo<span class=\"_ _a\"></span>dell <span class=\"_ _3\"></span>Imm<span class=\"_ _a\"></span>obilien wird i<span class=\"_ _d\"></span>n all<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n \u00f6s<span class=\"_ _a\"></span>terreichisc<span class=\"_ _a\"></span>hen VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungsg<span class=\"_ _d\"></span>es<span class=\"_ _d\"></span>ellsch<span class=\"_ _d\"></span>aften g<span class=\"_ _a\"></span>enutzt. Die Konsol<span class=\"_ _a\"></span>idierung d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>aten erfolgt g<span class=\"_ _d\"></span>em<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>\u00df M<span class=\"_ _d\"></span>ethod<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> 1 de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ichtl<span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>ie 20<span class=\"_ _d\"></span>09/13<span class=\"_ _a\"></span>8/EG. UMSETZUN<span class=\"_ _a\"></span>G DES GRUNDSA<span class=\"_ _2\"></span>TZES D<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R UN<span class=\"_ _a\"></span>TERNEHMERISC<span class=\"_ _a\"></span>HEN <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>O<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>SIC<span class=\"_ _d\"></span>HT (PRUDENT P<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>RSO<span class=\"_ _a\"></span>N <span class=\"_ _1\"></span>P<span class=\"_ _a\"></span>RINCIPLE) Solve<span class=\"_ _d\"></span>ncy <span class=\"_ _3\"></span>II <span class=\"_ _1\"></span>im <span class=\"_ _3\"></span>All<span class=\"_ _a\"></span>gemeinen <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dsatz<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>unternehme<span class=\"_ _d\"></span>risc<span class=\"_ _d\"></span>hen <span class=\"_ _1\"></span>Vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cht <span class=\"_ _3\"></span>im <span class=\"_ _1\"></span>Speziel<span class=\"_ _d\"></span>len <span class=\"_ _1\"></span>verlangt <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n mehr <span class=\"_ _2\"></span>Eigenver<span class=\"_ _a\"></span>antw<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>rtung <span class=\"_ _a\"></span>bei<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Kapitalv<span class=\"_ _a\"></span>eran<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>agung <span class=\"_ _2\"></span>ab. <span class=\"_ _2\"></span>Die <span class=\"_ _2\"></span>VIG-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _2\"></span>verfolgt <span class=\"_ _2\"></span>seit <span class=\"_ _2\"></span>jeher <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nen konser<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ati<span class=\"_ _d\"></span>ven <span class=\"_ _2\"></span>Kurs <span class=\"_ _a\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>ihre<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>eranlag<span class=\"_ _a\"></span>ung. <span class=\"_ _a\"></span>Die<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>aufsichtsr<span class=\"_ _a\"></span>echtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>Anfor<span class=\"_ _d\"></span>der<span class=\"_ _a\"></span>ungen <span class=\"_ _2\"></span>sind <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Best\u00e4tig<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>eingesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lag<span class=\"_ _a\"></span>enen Unternehm<span class=\"_ _d\"></span>enspol<span class=\"_ _a\"></span>itik. Die Beurtei<span class=\"_ _a\"></span>lu<span class=\"_ _1\"></span>ng d<span class=\"_ _d\"></span>er Risiken<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>von Inv<span class=\"_ _d\"></span>estments<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>in einem<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>sich perma<span class=\"_ _a\"></span>nent ver\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nden reg<span class=\"_ _a\"></span>ulatorisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en Umfeld<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>erfor<span class=\"_ _a\"></span>dert eine<span class=\"_ _d\"></span> entspre<span class=\"_ _a\"></span>chend <span class=\"_ _3\"></span>hohe <span class=\"_ _3\"></span>Exp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rti<span class=\"_ _d\"></span>se <span class=\"_ _3\"></span>inner<span class=\"_ _d\"></span>halb <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Sologesell<span class=\"_ _a\"></span>schaften <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>VIG <span class=\"_ _3\"></span>Hol<span class=\"_ _d\"></span>ding <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>zentr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>Steuer<span class=\"_ _a\"></span>ungsein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eit. <span class=\"_ _3\"></span>Um dieser <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>for<span class=\"_ _a\"></span>derung nachkomm<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>k\u00f6nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>ist e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _d\"></span>nabdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gba<span class=\"_ _a\"></span>r<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>entspr<span class=\"_ _a\"></span>echend geschultes<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Pe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>al und <span class=\"_ _1\"></span>die n<span class=\"_ _1\"></span>ot<span class=\"_ _d\"></span>wendi<span class=\"_ _a\"></span>ge prof<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ssio<span class=\"_ _a\"></span>nelle <span class=\"_ _e\"></span>Infrastr<span class=\"_ _d\"></span>uktur <span class=\"_ _3\"></span>zur <span class=\"_ _e\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>ung <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>hab<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>V<span class=\"_ _1\"></span>IG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _e\"></span>b<span class=\"_ _d\"></span>ekennt <span class=\"_ _e\"></span>si<span class=\"_ _a\"></span>ch <span class=\"_ _f\"></span>ausd<span class=\"_ _a\"></span>r\u00fccklich <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>diesen Anford<span class=\"_ _a\"></span>erungen <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>tr\u00e4gt <span class=\"_ _1\"></span>dem <span class=\"_ _1\"></span>beis<span class=\"_ _d\"></span>pielsw<span class=\"_ _a\"></span>eise <span class=\"_ _3\"></span>du<span class=\"_ _d\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Implemen<span class=\"_ _d\"></span>tieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>einer <span class=\"_ _1\"></span>einheitlic<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>Sof<span class=\"_ _a\"></span>twar<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>zur <span class=\"_ _1\"></span>V<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>u<span class=\"_ _d\"></span>nd Risikobe<span class=\"_ _a\"></span>ur<span class=\"_ _1\"></span>teil<span class=\"_ _a\"></span>ung der wes<span class=\"_ _a\"></span>entlichen Bes<span class=\"_ _a\"></span>t\u00e4nde a<span class=\"_ _d\"></span>n Kapital<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>la<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ech<span class=\"_ _d\"></span>nung. <span class=\"_ _a\"></span> Zentrale <span class=\"_ _a\"></span>Grunds\u00e4tze d<span class=\"_ _a\"></span>er unternehm<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Vo<span class=\"_ _a\"></span>rsic<span class=\"_ _d\"></span>ht sind in<span class=\"_ _a\"></span> unternehmensi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternen <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlinie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>elc<span class=\"_ _d\"></span>he alle <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>gesellsch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>fte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der <span class=\"_ _a\"></span>VIG-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsgru<span class=\"_ _d\"></span>ppe umfass<span class=\"_ _a\"></span>en, fest<span class=\"_ _a\"></span>gelegt. Die  Kapital<span class=\"_ _a\"></span>veranlag<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng  ist  in  ein<span class=\"_ _a\"></span>en  mehrstufi<span class=\"_ _d\"></span>ge<span class=\"_ _d\"></span>n  Proz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>s  eingebettet.  O<span class=\"_ _a\"></span>berstes  Ziel  de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>  Ka<span class=\"_ _a\"></span>pitalveranlagu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g  is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>  die nachhal<span class=\"_ _d\"></span>tige <span class=\"_ _7\"> </span>Siche<span class=\"_ _d\"></span>rstellung <span class=\"_ _7\"> </span>der <span class=\"_ _7\"> </span>Erf\u00fcllung <span class=\"_ _7\"> </span>de<span class=\"_ _d\"></span>r <span class=\"_ _8\"> </span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>verpflich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>unge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _7\"> </span>V<span class=\"_ _a\"></span>or <span class=\"_ _8\"> </span>di<span class=\"_ _a\"></span>esem <span class=\"_ _8\"> </span>Hinte<span class=\"_ _a\"></span>rgrund <span class=\"_ _8\"> </span>wer<span class=\"_ _a\"></span>den <span class=\"_ _7\"> </span>in <span class=\"_ _8\"> </span>der<span class=\"_ _d\"></span> Kapitalve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>anlag<span class=\"_ _a\"></span>ung die A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>for<span class=\"_ _a\"></span>derunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r P<span class=\"_ _d\"></span>assivseit<span class=\"_ _a\"></span>e auf U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>ensebene mi<span class=\"_ _d\"></span>tber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htig<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Vers<span class=\"_ _a\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>ngstechnis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h<span class=\"_ _d\"></span>es Risiko<span class=\"_ _a\"></span> Le<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Das <span class=\"_ _1\"></span>versi<span class=\"_ _a\"></span>cherungst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>chnis<span class=\"_ _a\"></span>che <span class=\"_ _1\"></span>Risiko Leben <span class=\"_ _1\"></span>bein<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t nebe<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>demog<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ap<span class=\"_ _d\"></span>hische<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> auch <span class=\"_ _1\"></span>negati<span class=\"_ _a\"></span>ve <span class=\"_ _1\"></span>Auswirku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>auf-<span class=\"_ _3ca\"> </span>grund <span class=\"_ _e\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>ge\u00e4nder<span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>m <span class=\"_ _f\"></span>Sto<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>verhalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>so<span class=\"_ _d\"></span>wie <span class=\"_ _f\"> </span>Kosten<span class=\"_ _d\"></span>risiken <span class=\"_ _e\"></span>und <span class=\"_ _f\"> </span>umfasst <span class=\"_ _f\"></span>die <span class=\"_ _f\"> </span>S<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>b-Mo<span class=\"_ _a\"></span>dule <span class=\"_ _f\"> </span>Sterblic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>kei<span class=\"_ _d\"></span>t, <span class=\"_ _f\"> </span>Langlebi<span class=\"_ _a\"></span>gkeit, Invalidit\u00e4t, <span class=\"_ _a\"></span>Kosten, Re<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und Storno sowi<span class=\"_ _a\"></span>e Katastr<span class=\"_ _d\"></span>op<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>ko.  RISIKOMIND<span class=\"_ _d\"></span>ERUNG Zur <span class=\"_ _12\"> </span>Min<span class=\"_ _d\"></span>derung <span class=\"_ _10\"> </span>des <span class=\"_ _12\"> </span>Storno<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>kos <span class=\"_ _12\"> </span>verf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gt <span class=\"_ _10\"> </span>die <span class=\"_ _12\"> </span>VIG-V<span class=\"_ _2\"></span>ersi<span class=\"_ _d\"></span>cherungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _10\"> </span>\u00fc<span class=\"_ _1\"></span>ber <span class=\"_ _10\"> </span>ein <span class=\"_ _12\"> </span>ef<span class=\"_ _a\"></span>fektives <span class=\"_ _10\"> </span>B<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hw<span class=\"_ _a\"></span>erdema<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ag<span class=\"_ _d\"></span>ement,<span class=\"_ _a\"></span> qualifizie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>Berater:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>Kund:i<span class=\"_ _a\"></span>nnenbind<span class=\"_ _d\"></span>ungspro<span class=\"_ _a\"></span>gramm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>um <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>Kund:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>enzuf<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>iede<span class=\"_ _a\"></span>nh<span class=\"_ _1\"></span>eit <span class=\"_ _3\"></span>zu <span class=\"_ _e\"></span>er<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6he<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>K\u00fcndi<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>gunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _1\"></span>vermeiden. <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>as <span class=\"_ _3\"></span>Sto<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>noverhalt<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersicherungsn<span class=\"_ _a\"></span>ehmer:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>wird <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>abe<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>laufend <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>eobacht<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>t, <span class=\"_ _1\"></span>um <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>F<span class=\"_ _d\"></span>al<span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> von ung<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>nsti<span class=\"_ _a\"></span>gen Entwickl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en gezielte M<span class=\"_ _a\"></span>a\u00dfnahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> tr<span class=\"_ _a\"></span>eff<span class=\"_ _d\"></span>en zu k\u00f6n<span class=\"_ _a\"></span>nen<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> Die <span class=\"_ _e\"></span>K<span class=\"_ _1\"></span>oste<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>regel<span class=\"_ _a\"></span>m\u00e4\u00df<span class=\"_ _1\"></span>ig <span class=\"_ _e\"></span>analysie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _e\"></span>und <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>der<span class=\"_ _d\"></span> <span class=\"_ _f\"> </span>Prod<span class=\"_ _a\"></span>ukt<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>estaltung <span class=\"_ _f\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt. <span class=\"_ _e\"></span>In <span class=\"_ _f\"></span>den <span class=\"_ _f\"></span>\u00f6st<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eichisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>Gesell-<span class=\"_ _3ca\"> </span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sin<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungsvertr\u00e4ge <span class=\"_ _a\"></span>zudem dur<span class=\"_ _a\"></span>ch Index<span class=\"_ _a\"></span>anpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen g<span class=\"_ _a\"></span>egen Inflatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>abgesi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>her<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Viele <span class=\"_ _1\"></span>Kund:in<span class=\"_ _a\"></span>nen <span class=\"_ _1\"></span>entschei<span class=\"_ _d\"></span>den <span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>im Kauf <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er Rentenversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rung <span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>uch <span class=\"_ _1\"></span>f\u00fcr <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Risi<span class=\"_ _d\"></span>kolebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung. <span class=\"_ _1\"></span>D<span class=\"_ _a\"></span>adur<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h wird d<span class=\"_ _a\"></span>as Langlebi<span class=\"_ _d\"></span>gkeits<span class=\"_ _a\"></span>risiko, das <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>tenversicher<span class=\"_ _a\"></span>ungen ausge<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t, v<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>mi<span class=\"_ _a\"></span>ndert. Um <span class=\"_ _3\"></span>das <span class=\"_ _3\"></span>Ster<span class=\"_ _1\"></span>blic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itsrisi<span class=\"_ _a\"></span>ko <span class=\"_ _e\"></span>zu <span class=\"_ _3\"></span>reduzier<span class=\"_ _a\"></span>en, <span class=\"_ _e\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _e\"></span>dieses <span class=\"_ _3\"></span>lau<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>\u00fcber<span class=\"_ _d\"></span>wacht <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Sicherheitsm<span class=\"_ _a\"></span>argen <span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Pr<span class=\"_ _1\"></span>\u00e4mi<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>mitein-<span class=\"_ _3ca\"> </span>bere<span class=\"_ _d\"></span>chnet. <span class=\"_ _f\"> </span>Bei <span class=\"_ _11\"> </span>gro<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>en <span class=\"_ _f\"> </span>Ve<span class=\"_ _a\"></span>rsicherungss<span class=\"_ _a\"></span>ummen <span class=\"_ _11\"> </span>wer<span class=\"_ _a\"></span>den <span class=\"_ _11\"> </span>medizinisc<span class=\"_ _a\"></span>he <span class=\"_ _11\"> </span>\u00dcberpr\u00fcf<span class=\"_ _a\"></span>ungen <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>versicher<span class=\"_ _a\"></span>ten <span class=\"_ _10\"> </span>Perso<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>gef\u00fchrt <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsleist<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>r\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt. <span class=\"_ _2\"></span>Dar\u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>aus <span class=\"_ _2\"></span>deuten <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>demogr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>fis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hen <span class=\"_ _2\"></span>Entwickl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>darauf <span class=\"_ _2\"></span>hin, dass sic<span class=\"_ _a\"></span>h die Sterbl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>kei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> mi<span class=\"_ _d\"></span>ttel- bi<span class=\"_ _a\"></span>s langfristi<span class=\"_ _d\"></span>g eher <span class=\"_ _d\"></span>red<span class=\"_ _a\"></span>uzieren <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d. Zus\u00e4tzlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>  besteh<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  auch  in <span class=\"_ _7\"> </span>d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>  Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sversic<span class=\"_ _a\"></span>herung  diverse  R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herungsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tr\u00e4ge,  die  allgemei<span class=\"_ _a\"></span>n <span class=\"_ _7\"> </span>zu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>  Risik<span class=\"_ _a\"></span>o-<span class=\"_ _3ca\"> </span>minderung <span class=\"_ _a\"></span>beitragen. D<span class=\"_ _d\"></span>etail<span class=\"_ _a\"></span>s zur R\u00fcc<span class=\"_ _d\"></span>kversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>ung sind im <span class=\"_ _a\"></span>gleichnamige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> K<span class=\"_ _d\"></span>apital<span class=\"_ _a\"></span> a<span class=\"_ _1\"></span>b S<span class=\"_ _a\"></span>eite 195 <span class=\"_ _d\"></span>n\u00e4her er<span class=\"_ _a\"></span>\u00f6rtert.<span class=\"_ _a\"></span> Vers<span class=\"_ _a\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>ngstechnis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h<span class=\"_ _d\"></span>es Risiko<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>N<span class=\"_ _d\"></span>icht-L<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ben<span class=\"_ _a\"></span> Das <span class=\"_ _f\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ech<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko <span class=\"_ _f\"> </span>Nicht-Lebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>ist <span class=\"_ _f\"></span>d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>Risiko, <span class=\"_ _e\"></span>dass <span class=\"_ _f\"> </span>die <span class=\"_ _f\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4de<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>und <span class=\"_ _e\"></span>Kosten <span class=\"_ _e\"></span>\u00fcber <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>en Einnahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> liege<span class=\"_ _a\"></span>n. Es bes<span class=\"_ _a\"></span>teht im W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>entlichen a<span class=\"_ _a\"></span>us den folgend<span class=\"_ _d\"></span>en Kompo<span class=\"_ _a\"></span>nente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>:<span class=\"_ _d\"></span> \u2022<span class=\"_ _8\"> </span>Risiko aus <span class=\"_ _d\"></span>extr<span class=\"_ _a\"></span>emen Sch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rei<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, insb<span class=\"_ _a\"></span>esonder<span class=\"_ _a\"></span>e Naturk<span class=\"_ _d\"></span>atastr<span class=\"_ _d\"></span>op<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Risiko aus <span class=\"_ _d\"></span>unprof<span class=\"_ _a\"></span>itable<span class=\"_ _d\"></span>n V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtr<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dur<span class=\"_ _a\"></span>ch unange<span class=\"_ _a\"></span>messene P<span class=\"_ _a\"></span>r\u00e4mienges<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>lt<span class=\"_ _a\"></span>ung,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Risiko aus <span class=\"_ _d\"></span>ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>its ei<span class=\"_ _a\"></span>ngetret<span class=\"_ _a\"></span>enen, aber <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>icht <span class=\"_ _a\"></span>ausreic<span class=\"_ _a\"></span>hend bek<span class=\"_ _a\"></span>annten ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> res<span class=\"_ _a\"></span>ervierten S<span class=\"_ _a\"></span>chadensf<span class=\"_ _a\"></span>\u00e4llen,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Storn<span class=\"_ _1\"></span>orisiko<span class=\"_ _a\"></span> (R\u00fcckga<span class=\"_ _a\"></span>ng des Deck<span class=\"_ _a\"></span>ungsbeitr<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gs n<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>h stark<span class=\"_ _d\"></span>em<span class=\"_ _d\"></span> Besta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dsr\u00fc<span class=\"_ _a\"></span>ckgang) und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Kostenrisiko.<span class=\"_ _3ca\"> </span>RISIKOMIND<span class=\"_ _d\"></span>ERUNG Das versicheru<span class=\"_ _d\"></span>ngstec<span class=\"_ _a\"></span>hnische <span class=\"_ _1\"></span>Risi<span class=\"_ _d\"></span>ko Nicht-Le<span class=\"_ _d\"></span>ben wird dur<span class=\"_ _d\"></span>ch die <span class=\"_ _1\"></span>Abga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> an <span class=\"_ _1\"></span>die R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rung d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>utli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>verring<span class=\"_ _a\"></span>ert. F<span class=\"_ _1\"></span>\u00fcr die <span class=\"_ _12\"> </span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>swa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l <span class=\"_ _12\"> </span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>ern  m<span class=\"_ _a\"></span>\u00fcssen  s<span class=\"_ _a\"></span>ich <span class=\"_ _10\"> </span>VIG-V<span class=\"_ _2\"></span>ersicherungs<span class=\"_ _a\"></span>unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>an <span class=\"_ _10\"> </span>einer <span class=\"_ _10\"> </span>vom <span class=\"_ _12\"> </span>Rei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sura<span class=\"_ _d\"></span>nce <span class=\"_ _12\"> </span>S<span class=\"_ _d\"></span>ecur<span class=\"_ _a\"></span>ity Commi<span class=\"_ _a\"></span>tt<span class=\"_ _1\"></span>ee def<span class=\"_ _d\"></span>inie<span class=\"_ _d\"></span>rten Sic<span class=\"_ _a\"></span>herheitsliste o<span class=\"_ _a\"></span>rientier<span class=\"_ _a\"></span>en. Die Abga<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span> a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en R\u00fc<span class=\"_ _a\"></span>ckver<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>chere<span class=\"_ _d\"></span>r<span class=\"_ _2\"></span>, de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> in di<span class=\"_ _a\"></span>eser Liste nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t e<span class=\"_ _a\"></span>nthalten ist, beda<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>f ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r individu<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n G<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nehmig<span class=\"_ _a\"></span>ung d<span class=\"_ _d\"></span>urch d<span class=\"_ _a\"></span>as Reinsur<span class=\"_ _d\"></span>ance S<span class=\"_ _d\"></span>ecu<span class=\"_ _d\"></span>rity Com<span class=\"_ _a\"></span>mittee. <span class=\"_ _a\"></span> Das  Reins<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ce  Sec<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rity  Commi<span class=\"_ _a\"></span>ttee  besteht<span class=\"_ _a\"></span> <span class=\"_ _7\"> </span>a<span class=\"_ _d\"></span>us  ausgew<span class=\"_ _d\"></span>\u00e4hlte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,  fachlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>  quali<span class=\"_ _a\"></span>fizierten  Mitarbeit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r:i<span class=\"_ _a\"></span>nnen <span class=\"_ _7\"> </span>d<span class=\"_ _a\"></span>er <span class=\"_ _7\"> </span>R<span class=\"_ _a\"></span>\u00fcck-<span class=\"_ _3ca\"> </span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungs- <span class=\"_ _a\"></span>und Fac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ber<span class=\"_ _a\"></span>eiche ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Rei<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>ungsgesell<span class=\"_ _a\"></span>schaften. <span class=\"_ _d\"></span> Details z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng si<span class=\"_ _a\"></span>nd im gleic<span class=\"_ _a\"></span>hnamigen K<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pital <span class=\"_ _a\"></span>ab Seite 195<span class=\"_ _a\"></span> n\u00e4her er\u00f6<span class=\"_ _a\"></span>rtert. Vers<span class=\"_ _a\"></span>iche<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>ngstechnis<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h<span class=\"_ _d\"></span>es Risiko<span class=\"_ _a\"></span> Kranken ink<span class=\"_ _a\"></span>l. <span class=\"_ _a\"></span>U<span class=\"_ _1\"></span>nfa<span class=\"_ _a\"></span>ll Das <span class=\"_ _a\"></span>versich<span class=\"_ _d\"></span>erungste<span class=\"_ _a\"></span>chnische <span class=\"_ _2\"></span>Risiko <span class=\"_ _a\"></span>Kranken <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>in A<span class=\"_ _a\"></span>bh\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>igkeit <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertragsges<span class=\"_ _a\"></span>taltu<span class=\"_ _d\"></span>ng i<span class=\"_ _a\"></span>n ei<span class=\"_ _a\"></span>n k<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ank<span class=\"_ _a\"></span>enversicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>technisc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>Risiko<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>nach <span class=\"_ _2\"></span>Art <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>Ni<span class=\"_ _a\"></span>cht-Lebe<span class=\"_ _d\"></span>nsversic<span class=\"_ _d\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>A<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>Lebensversic<span class=\"_ _a\"></span>herung <span class=\"_ _2\"></span>unterteilt. <span class=\"_ _2\"></span>Das <span class=\"_ _4\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko <span class=\"_ _a\"></span>nach Art <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Nicht<span class=\"_ _d\"></span>-Lebens<span class=\"_ _a\"></span>versicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>wird <span class=\"_ _3\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>partiell<span class=\"_ _a\"></span>em <span class=\"_ _e\"></span>i<span class=\"_ _a\"></span>nter<span class=\"_ _1\"></span>nem <span class=\"_ _3\"></span>Mo<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>ll<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>bere<span class=\"_ _a\"></span>chnet, <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>die<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Standar<span class=\"_ _a\"></span>dformel<span class=\"_ _d\"></span> <span class=\"_ _3\"></span>fest-<span class=\"_ _3ca\"> </span>gelegten <span class=\"_ _3\"></span>An<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ahm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>das <span class=\"_ _3\"></span>Risi<span class=\"_ _a\"></span>koprofil<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>-V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>gruppe <span class=\"_ _e\"></span>im <span class=\"_ _3\"></span>Be<span class=\"_ _d\"></span>reic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Nicht<span class=\"_ _a\"></span>-Leben <span class=\"_ _3\"></span>nicht <span class=\"_ _3\"></span>angem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>abbilde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Das <span class=\"_ _f\"> </span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko <span class=\"_ _11\"> </span>nach <span class=\"_ _11\"> </span>Art <span class=\"_ _11\"> </span>d<span class=\"_ _d\"></span>er <span class=\"_ _f\"> </span>Lebensve<span class=\"_ _d\"></span>rsicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"></span>und <span class=\"_ _11\"> </span>das <span class=\"_ _11\"> </span>K<span class=\"_ _a\"></span>atastro<span class=\"_ _a\"></span>phenrisiko <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>der <span class=\"_ _11\"> </span>K<span class=\"_ _d\"></span>ranken<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _f\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>gem<span class=\"_ _a\"></span>\u00e4\u00df Standar<span class=\"_ _a\"></span>dformel<span class=\"_ _d\"></span> ber<span class=\"_ _a\"></span>echnet.  KRANKEN NA<span class=\"_ _a\"></span>CH <span class=\"_ _a\"></span>ART D<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R L<span class=\"_ _d\"></span>EBENS<span class=\"_ _d\"></span>VERSICH<span class=\"_ _a\"></span>ER<span class=\"_ _1\"></span>UNG<span class=\"_ _a\"></span> Das <span class=\"_ _3\"></span>versiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungst<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Risiko <span class=\"_ _3\"></span>Kranken <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ach <span class=\"_ _3\"></span>Art <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Le<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nsv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>beinh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ltet <span class=\"_ _3\"></span>grunds<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>zlich <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>klass<span class=\"_ _d\"></span>ischen<span class=\"_ _a\"></span> lebensv<span class=\"_ _d\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gste<span class=\"_ _a\"></span>chn<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>hen <span class=\"_ _10\"> </span>Risiken. <span class=\"_ _10\"> </span>Im <span class=\"_ _11\"> </span>Hinblick <span class=\"_ _10\"> </span>auf <span class=\"_ _11\"> </span>die <span class=\"_ _10\"> </span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>koexponie<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>der <span class=\"_ _11\"> </span>VIG-V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _10\"> </span>s<span class=\"_ _a\"></span>pielen neben <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>Stornoris<span class=\"_ _a\"></span>iko, w<span class=\"_ _a\"></span>elches <span class=\"_ _a\"></span>den <span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>r\u00f6\u00dften <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>zum <span class=\"_ _2\"></span>Ka<span class=\"_ _1\"></span>pit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lerfor<span class=\"_ _a\"></span>dern<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span> l<span class=\"_ _a\"></span>iefert<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> a<span class=\"_ _d\"></span>uch <span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>Invali<span class=\"_ _d\"></span>dit\u00e4ts<span class=\"_ _d\"></span>-/Morbidit<span class=\"_ _a\"></span>\u00e4tsrisi<span class=\"_ _a\"></span>ko<span class=\"_ _1\"></span> und das <span class=\"_ _d\"></span>Kost<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nrisi<span class=\"_ _a\"></span>ko eine wi<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htig<span class=\"_ _d\"></span>e Rolle.<span class=\"_ _a\"></span> KRANKEN NA<span class=\"_ _a\"></span>CH <span class=\"_ _a\"></span>ART D<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>R NIC<span class=\"_ _a\"></span>HT<span class=\"_ _a\"></span>-LEBENS<span class=\"_ _d\"></span>VERSIC<span class=\"_ _a\"></span>HER<span class=\"_ _1\"></span>UNG<span class=\"_ _d\"></span> Das <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngstec<span class=\"_ _a\"></span>hnische <span class=\"_ _2\"></span>Risiko <span class=\"_ _2\"></span>Kr<span class=\"_ _1\"></span>ank<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>nach <span class=\"_ _a\"></span>Art <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Ni<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>t-<span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>nsversicher<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>entspricht <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>Unfal<span class=\"_ _d\"></span>lversich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>und<span class=\"_ _d\"></span> beinhalt<span class=\"_ _d\"></span>et <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>klassisc<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlebe<span class=\"_ _a\"></span>nsversich<span class=\"_ _d\"></span>erungste<span class=\"_ _a\"></span>chn<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>chen <span class=\"_ _3\"></span>Risiken. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>Unfallversic<span class=\"_ _a\"></span>herung <span class=\"_ _3\"></span>wird <span class=\"_ _3\"></span>als <span class=\"_ _3\"></span>verglei<span class=\"_ _d\"></span>chswei<span class=\"_ _a\"></span>se risikoarm <span class=\"_ _11\"> </span>eingesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4tz<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erluste <span class=\"_ _10\"> </span>k\u00f6n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _11\"> </span>beispiels<span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>ise <span class=\"_ _11\"> </span>aus<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>Kumule<span class=\"_ _a\"></span>reigniss<span class=\"_ _a\"></span>en <span class=\"_ _12\"> </span>mi<span class=\"_ _d\"></span>t <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ner <span class=\"_ _12\"> </span>gr<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>\u00dfen <span class=\"_ _10\"> </span>Anzahl <span class=\"_ _11\"> </span>an <span class=\"_ _12\"> </span>T<span class=\"_ _4\"></span>ote<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>und V<span class=\"_ _a\"></span>erletzt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsteh<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ie jedo<span class=\"_ _a\"></span>ch entspr<span class=\"_ _a\"></span>echen<span class=\"_ _d\"></span>d r\u00fcckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>hert sind.<span class=\"_ _a\"></span> KRANKENKA<span class=\"_ _2\"></span>T<span class=\"_ _a\"></span>AST<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>OPH<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ISIKO<span class=\"_ _a\"></span> F\u00fcr <span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>Krank<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nkat<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>stro<span class=\"_ _a\"></span>phe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>risiko werde<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>dr<span class=\"_ _a\"></span>ei <span class=\"_ _1\"></span>unterschie<span class=\"_ _d\"></span>dl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Kat<span class=\"_ _d\"></span>astrop<span class=\"_ _a\"></span>henszen<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rien <span class=\"_ _1\"></span>bet<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>chtet: Massenu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fall, Unfall-<span class=\"_ _3ca\"> </span>konzent<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>atio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und <span class=\"_ _1\"></span>Pa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>demie. D<span class=\"_ _d\"></span>as R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko <span class=\"_ _1\"></span>ist au<span class=\"_ _1\"></span>sr<span class=\"_ _a\"></span>eichend r\u00fcckversic<span class=\"_ _a\"></span>hert und <span class=\"_ _1\"></span>aufgr<span class=\"_ _d\"></span>und der <span class=\"_ _1\"></span>gering<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Mat<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rialit\u00e4<span class=\"_ _a\"></span>t <span class=\"_ _1\"></span>von unter<span class=\"_ _2\"></span>-<span class=\"_ _3ca\"> </span>geord<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>er B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>deut<span class=\"_ _a\"></span>ung. RISIKOMIND<span class=\"_ _d\"></span>ERUNG Zur <span class=\"_ _3\"></span>Risikominde<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>des <span class=\"_ _3\"></span>kranken<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungst<span class=\"_ _a\"></span>echnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Risikos <span class=\"_ _3\"></span>nach <span class=\"_ _e\"></span>Art <span class=\"_ _e\"></span>der <span class=\"_ _3\"></span>Lebens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herung <span class=\"_ _e\"></span>sind <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> Zeichnu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsri<span class=\"_ _a\"></span>chtlinien (Krite<span class=\"_ _a\"></span>rien f\u00fcr die A<span class=\"_ _a\"></span>nnahme vo<span class=\"_ _a\"></span>n R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ken)<span class=\"_ _d\"></span> impl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>mentier<span class=\"_ _a\"></span>t. Das kranke<span class=\"_ _d\"></span>nversi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngstec<span class=\"_ _a\"></span>hnische Risiko nach Art de<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>Ni<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>t-<span class=\"_ _a\"></span>Le<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>ensversiche<span class=\"_ _d\"></span>ru<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>die Abgab<span class=\"_ _a\"></span>e v<span class=\"_ _1\"></span>on R\u00fcckv<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng verringe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. F\u00fcr<span class=\"_ _1\"></span> die <span class=\"_ _1\"></span>Ausw<span class=\"_ _a\"></span>ahl <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>R\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kversi<span class=\"_ _a\"></span>cherern m\u00fcssen <span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> T<span class=\"_ _2\"></span>oc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ter<span class=\"_ _d\"></span>unternehm<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>einer vom <span class=\"_ _1\"></span>Rei<span class=\"_ _d\"></span>nsura<span class=\"_ _a\"></span>nce Security Commi<span class=\"_ _d\"></span>ttee definier<span class=\"_ _d\"></span>ten Sicherhei<span class=\"_ _d\"></span>tslis<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e orientier<span class=\"_ _a\"></span>en. <span class=\"_ _1\"></span>Ein <span class=\"_ _1\"></span>R\u00fcckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herer<span class=\"_ _4\"></span>, <span class=\"_ _1\"></span>der in <span class=\"_ _1\"></span>diese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>nicht <span class=\"_ _1\"></span>ent<span class=\"_ _d\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ist, <span class=\"_ _1\"></span>darf nur nach i<span class=\"_ _a\"></span>nd<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>vidueller Ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ehmig<span class=\"_ _a\"></span>ung dur<span class=\"_ _a\"></span>ch das R<span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ran<span class=\"_ _d\"></span>ce Sec<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rity Com<span class=\"_ _a\"></span>mittee g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>o<span class=\"_ _d\"></span>mme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wer<span class=\"_ _a\"></span>den.<span class=\"_ _a\"></span> Details z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng si<span class=\"_ _a\"></span>nd im gleic<span class=\"_ _a\"></span>hnamigen K<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pital <span class=\"_ _a\"></span>ab Seite 195<span class=\"_ _a\"></span> n\u00e4her er\u00f6<span class=\"_ _a\"></span>rtert. Marktrisiko<span class=\"_ _a\"></span> Das Mar<span class=\"_ _a\"></span>ktrisik<span class=\"_ _a\"></span>o <span class=\"_ _1\"></span>bes<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>reibt di<span class=\"_ _d\"></span>e Gefa<span class=\"_ _a\"></span>hr <span class=\"_ _1\"></span>von V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>ust<span class=\"_ _d\"></span>en aufg<span class=\"_ _a\"></span>rund von Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ktpr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>is<span class=\"_ _a\"></span>\u00e4nde<span class=\"_ _a\"></span>rung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. Sch<span class=\"_ _a\"></span>wank<span class=\"_ _d\"></span>ung<span class=\"_ _a\"></span>en v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Zinsk<span class=\"_ _a\"></span>urve<span class=\"_ _a\"></span>n, Akti<span class=\"_ _a\"></span>en- <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>ec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>elkurse<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>er\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>er<span class=\"_ _a\"></span>ungen <span class=\"_ _1\"></span>des <span class=\"_ _1\"></span>Mark<span class=\"_ _a\"></span>twerts<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Immo<span class=\"_ _d\"></span>bili<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>un<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tei<span class=\"_ _a\"></span>ligu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>k\u00f6n<span class=\"_ _a\"></span>nen <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>ch <span class=\"_ _1\"></span>negat<span class=\"_ _a\"></span>iv auf <span class=\"_ _10\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>We<span class=\"_ _a\"></span>rt <span class=\"_ _10\"> </span>von <span class=\"_ _10\"> </span>In<span class=\"_ _d\"></span>vesti<span class=\"_ _a\"></span>tio<span class=\"_ _d\"></span>nen <span class=\"_ _11\"> </span>und <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erbi<span class=\"_ _a\"></span>ndlic<span class=\"_ _a\"></span>hkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>auswi<span class=\"_ _a\"></span>rken. <span class=\"_ _10\"> </span>Es <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>mf<span class=\"_ _a\"></span>asst <span class=\"_ _12\"> </span>die <span class=\"_ _10\"> </span>Sub-Mod<span class=\"_ _a\"></span>ule <span class=\"_ _12\"> </span>Zi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>srisiko<span class=\"_ _a\"></span>, <span class=\"_ _12\"> </span>Aktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- <span class=\"_ _10\"> </span>und Beteili<span class=\"_ _a\"></span>gu<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isiko<span class=\"_ _a\"></span>, Immobili<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nrisi<span class=\"_ _a\"></span>ko, Spre<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>risiko,<span class=\"_ _d\"></span> Konze<span class=\"_ _d\"></span>ntratio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d W<span class=\"_ _2\"></span>\u00e4hrungsrisi<span class=\"_ _d\"></span>ko. <span class=\"_ _a\"></span> RISIKOMIND<span class=\"_ _d\"></span>ERUNG W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sentli<span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>Ma\u00dfnahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zur <span class=\"_ _a\"></span>Minder<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>Marktris<span class=\"_ _d\"></span>ikos <span class=\"_ _2\"></span>sind <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Diversifikatio<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm<span class=\"_ _d\"></span>\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>swer<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>das <span class=\"_ _2\"></span>bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>e Limitw<span class=\"_ _d\"></span>esen <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>Ebene <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>Ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zelgesell<span class=\"_ _a\"></span>schaften <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>Kapi<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>lvera<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lag<span class=\"_ _a\"></span>ung. <span class=\"_ _e\"></span>Dur<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Diversifi<span class=\"_ _a\"></span>kation <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>Bes<span class=\"_ _a\"></span>tands <span class=\"_ _e\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _e\"></span>das Risiko <span class=\"_ _12\"> </span>einer  negati<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>en  M<span class=\"_ _d\"></span>arkt<span class=\"_ _a\"></span>entwicklung  ei<span class=\"_ _a\"></span>nes  einzeln<span class=\"_ _a\"></span>en  V<span class=\"_ _a\"></span>erm\u00f6<span class=\"_ _d\"></span>gensw<span class=\"_ _a\"></span>erts  oder  ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r  Kl<span class=\"_ _a\"></span>asse  von <span class=\"_ _12\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _d\"></span>nswert<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> red<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ziert. <span class=\"_ _11\"> </span>Die <span class=\"_ _11\"> </span>dem <span class=\"_ _11\"> </span>Asset <span class=\"_ _11\"> </span>Ma<span class=\"_ _d\"></span>nageme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _11\"> </span>vom <span class=\"_ _11\"> </span>V<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd <span class=\"_ _11\"> </span>vor<span class=\"_ _a\"></span>gegebene <span class=\"_ _11\"> </span>L<span class=\"_ _1\"></span>imi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>ruktur <span class=\"_ _11\"> </span>definiert <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>maximale<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Investitio<span class=\"_ _a\"></span>ns-<span class=\"_ _3ca\"> </span>volumi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a pr<span class=\"_ _a\"></span>o V<span class=\"_ _2\"></span>erm\u00f6g<span class=\"_ _a\"></span>ensklasse. <span class=\"_ _a\"></span>Dar\u00fcber <span class=\"_ _a\"></span>hinaus <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d auf <span class=\"_ _a\"></span>die A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sf\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>Grundsatz <span class=\"_ _a\"></span>unternehmerisc<span class=\"_ _a\"></span>her V<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sich<span class=\"_ _d\"></span>t a<span class=\"_ _a\"></span>uf Seite 188 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span> F\u00fcr <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>gesamt<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Gruppe<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _d\"></span>ge<span class=\"_ _d\"></span>w\u00fc<span class=\"_ _d\"></span>nschte <span class=\"_ _2\"></span>Diversif<span class=\"_ _d\"></span>ikatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zus\u00e4tzli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _2\"></span>dad<span class=\"_ _d\"></span>urch <span class=\"_ _2\"></span>err<span class=\"_ _d\"></span>eicht,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>da<span class=\"_ _1\"></span>ss<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _2\"></span>operativ<span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Gesellsc<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span>en in u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ters<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>edlichen <span class=\"_ _a\"></span>M\u00e4rkten <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>unterschi<span class=\"_ _a\"></span>edlichen <span class=\"_ _a\"></span>Prod<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>kte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>t\u00e4tig <span class=\"_ _a\"></span>sind. D<span class=\"_ _a\"></span>es W<span class=\"_ _a\"></span>eiter<span class=\"_ _a\"></span>en wir<span class=\"_ _a\"></span>d <span class=\"_ _a\"></span>darauf <span class=\"_ _d\"></span>geac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>et, d<span class=\"_ _a\"></span>ass di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Por<span class=\"_ _a\"></span>t-<span class=\"_ _3ca\"> </span>foli<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> innerh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lb de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zeln<span class=\"_ _a\"></span>en Gesellsc<span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>ft<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n e<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span>spr<span class=\"_ _a\"></span>echen<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>iversi<span class=\"_ _a\"></span>fiziert<span class=\"_ _1\"></span> si<span class=\"_ _a\"></span>nd.  Kreditr<span class=\"_ _d\"></span>isiko /<span class=\"_ _d\"></span> Gegenpa<span class=\"_ _a\"></span>rteiausfa<span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>lsri<span class=\"_ _a\"></span>si<span class=\"_ _1\"></span>ko<span class=\"_ _a\"></span> Das Gegenp<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rteia<span class=\"_ _a\"></span>usfallrisiko<span class=\"_ _d\"></span> ist <span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>as R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko eine<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sts oder einer nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>teilige<span class=\"_ _a\"></span>n Ve<span class=\"_ _a\"></span>r\u00e4nderu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s We<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>s vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>ns-<span class=\"_ _3ca\"> </span>werten <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd Fi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>instrum<span class=\"_ _a\"></span>enten, das s<span class=\"_ _d\"></span>ich aus ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em <span class=\"_ _a\"></span>unerwarte<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>en Ausf<span class=\"_ _a\"></span>all einer Geg<span class=\"_ _a\"></span>enpartei oder <span class=\"_ _a\"></span>ein<span class=\"_ _1\"></span>es S<span class=\"_ _a\"></span>chuldners e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>gib<span class=\"_ _a\"></span>t.<span class=\"_ _1\"></span> Ein <span class=\"_ _1\"></span>Kredit<span class=\"_ _a\"></span>risiko <span class=\"_ _1\"></span>ist <span class=\"_ _1\"></span>sowo<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>den <span class=\"_ _3\"></span>K<span class=\"_ _a\"></span>apitalanl<span class=\"_ _d\"></span>agen <span class=\"_ _1\"></span>wie <span class=\"_ _1\"></span>beispie<span class=\"_ _a\"></span>lweise <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>nds, <span class=\"_ _1\"></span>Auslei<span class=\"_ _d\"></span>hungen und <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>epositen <span class=\"_ _1\"></span>als <span class=\"_ _1\"></span>grunds<span class=\"_ _a\"></span>\u00e4tzlich auch bei s<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> For<span class=\"_ _a\"></span>derunge<span class=\"_ _a\"></span>n und Bargeld<span class=\"_ _a\"></span>einlage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bei <span class=\"_ _a\"></span>Banken vo<span class=\"_ _a\"></span>rhanden.  RISIKOMIND<span class=\"_ _d\"></span>ERUNG Die <span class=\"_ _a\"></span>VIG-V<span class=\"_ _a\"></span>ersi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rungsg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe<span class=\"_ _a\"></span> verf<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>gt <span class=\"_ _2\"></span>\u00fc<span class=\"_ _1\"></span>ber <span class=\"_ _a\"></span>geeig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ete <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rfahr<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>Kontrol<span class=\"_ _a\"></span>len, <span class=\"_ _a\"></span>um d<span class=\"_ _a\"></span>as Ris<span class=\"_ _d\"></span>iko <span class=\"_ _2\"></span>au<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>derung<span class=\"_ _d\"></span>en <span class=\"_ _a\"></span>gegen\u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Gegenpa<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>eie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>zu <span class=\"_ _f\"> </span>reduzier<span class=\"_ _a\"></span>en. <span class=\"_ _f\"> </span>Dazu <span class=\"_ _e\"></span>z\u00e4hlen <span class=\"_ _f\"> </span>neb<span class=\"_ _d\"></span>en <span class=\"_ _f\"></span>der <span class=\"_ _f\"></span>\u00dcb<span class=\"_ _a\"></span>erwachung <span class=\"_ _f\"></span>der <span class=\"_ _e\"></span>Ratinge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>twickl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Ba<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ken <span class=\"_ _e\"></span>und <span class=\"_ _f\"> </span>R\u00fcck-<span class=\"_ _3ca\"> </span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n  und  die  Erstell<span class=\"_ _d\"></span>ung  interner  Ba<span class=\"_ _d\"></span>nkenrati<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gs  M<span class=\"_ _d\"></span>a\u00dfnahm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n  wie  ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  gut  abgestimm<span class=\"_ _a\"></span>tes  R\u00fcckversi<span class=\"_ _a\"></span>cherungs<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>progr<span class=\"_ _a\"></span>amm, die <span class=\"_ _1\"></span>Zus<span class=\"_ _a\"></span>ammenarb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it mit renommi<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Makler:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> im Gro\u00df<span class=\"_ _d\"></span>kundeng<span class=\"_ _a\"></span>esch\u00e4ft, eine gro<span class=\"_ _a\"></span>\u00dfe <span class=\"_ _1\"></span>A<span class=\"_ _d\"></span>nzahl an V<span class=\"_ _a\"></span>ertriebs-<span class=\"_ _3ca\"> </span>partner:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>  und <span class=\"_ _7\"> </span>gruppe<span class=\"_ _a\"></span>nweit <span class=\"_ _7\"> </span>gelte<span class=\"_ _a\"></span>nde <span class=\"_ _7\"> </span>V<span class=\"_ _2\"></span>errec<span class=\"_ _a\"></span>hnungs-  und <span class=\"_ _7\"> </span>Zeic<span class=\"_ _a\"></span>hnungsrich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>nien. <span class=\"_ _7\"> </span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>h <span class=\"_ _7\"> </span>gege<span class=\"_ _a\"></span>n\u00fcber  Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungs-<span class=\"_ _3ca\"> </span>nehmer:in<span class=\"_ _a\"></span>nen nutzt die Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> eine Vielza<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l an Ma\u00dfnahm<span class=\"_ _a\"></span>en, um das Gege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>part<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ia<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sfall<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isiko<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zu begr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nz<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. Da<span class=\"_ _d\"></span>zu z\u00e4hlen Mahnung<span class=\"_ _a\"></span>en, die<span class=\"_ _a\"></span> Z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>samm<span class=\"_ _a\"></span>enarbeit <span class=\"_ _a\"></span>mit <span class=\"_ _a\"></span>Inkasso<span class=\"_ _a\"></span>unternehmen <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertragsb<span class=\"_ _d\"></span>eendig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i <span class=\"_ _a\"></span>Zahlungs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g. <span class=\"_ _a\"></span>Zudem<span class=\"_ _a\"></span> e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tf<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>llt oder verri<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gss<span class=\"_ _a\"></span>chutz i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der R<span class=\"_ _d\"></span>egel b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i nic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>erbrac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ten P<span class=\"_ _a\"></span>r\u00e4<span class=\"_ _1\"></span>mie<span class=\"_ _a\"></span>nzahlung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. Liquidit\u00e4t<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ri<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>iko Das <span class=\"_ _f\"></span>Liquidi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>\u00e4ts<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isiko<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>ist <span class=\"_ _e\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>ko, <span class=\"_ _f\"></span>dass <span class=\"_ _e\"></span>notwendig<span class=\"_ _a\"></span>e <span class=\"_ _f\"> </span>Zahlungsmit<span class=\"_ _a\"></span>tel <span class=\"_ _e\"></span>n<span class=\"_ _1\"></span>ur <span class=\"_ _f\"> </span>mit <span class=\"_ _f\"></span>zus\u00e4<span class=\"_ _d\"></span>tzliche<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Kos<span class=\"_ _d\"></span>ten <span class=\"_ _f\"> </span>ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itg<span class=\"_ _a\"></span>estellt <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den k\u00f6nnen, <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>f\u00e4llige<span class=\"_ _a\"></span>n k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rz- <span class=\"_ _a\"></span>und l<span class=\"_ _a\"></span>angfris<span class=\"_ _d\"></span>tigen <span class=\"_ _a\"></span>Zahl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>pfli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>nac<span class=\"_ _d\"></span>hzukomm<span class=\"_ _a\"></span>en. D<span class=\"_ _a\"></span>ies <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _d\"></span>t <span class=\"_ _a\"></span>beispielsw<span class=\"_ _a\"></span>eise <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erlust<span class=\"_ _a\"></span>e, die im <span class=\"_ _d\"></span>Zusamm<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ang mi<span class=\"_ _a\"></span>t e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span>m Ass<span class=\"_ _a\"></span>et-Liabili<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>y-Mi<span class=\"_ _a\"></span>smatch steh<span class=\"_ _d\"></span>en.<span class=\"_ _a\"></span> RISIKOMIND<span class=\"_ _d\"></span>ERUNG Zur <span class=\"_ _a\"></span>Minimieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>des <span class=\"_ _d\"></span>Liquidi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>\u00e4ts<span class=\"_ _d\"></span>risikos<span class=\"_ _a\"></span> wer<span class=\"_ _d\"></span>den <span class=\"_ _2\"></span>regelm<span class=\"_ _d\"></span>\u00e4\u00dfig <span class=\"_ _a\"></span>Analyse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>anlag<span class=\"_ _a\"></span>ungen <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erpflicht<span class=\"_ _d\"></span>ungen <span class=\"_ _a\"></span>im <span class=\"_ _a\"></span>Rahme<span class=\"_ _d\"></span>n d<span class=\"_ _a\"></span>es ALM-Pr<span class=\"_ _a\"></span>ozesses <span class=\"_ _13\"> </span>dur<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _13\"> </span>Zusamm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"> </span>mi<span class=\"_ _a\"></span>t <span class=\"_ _b\"> </span>klar<span class=\"_ _a\"></span>en <span class=\"_ _b\"> </span>I<span class=\"_ _a\"></span>nvestitionsvo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ga<span class=\"_ _a\"></span>ben <span class=\"_ _b\"> </span>(Limi<span class=\"_ _a\"></span>tsy<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>und <span class=\"_ _13\"> </span>e<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _b\"> </span>ko<span class=\"_ _a\"></span>nservati<span class=\"_ _a\"></span>ven<span class=\"_ _1\"></span> V<span class=\"_ _a\"></span>eranlag<span class=\"_ _a\"></span>ungspolitik <span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> dies<span class=\"_ _a\"></span>e zur angem<span class=\"_ _a\"></span>essenen St<span class=\"_ _a\"></span>euerung <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>iq<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>idit\u00e4ts<span class=\"_ _a\"></span>risikos bei. <span class=\"_ _a\"></span> W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itere A<span class=\"_ _a\"></span>usf\u00fchr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> zum <span class=\"_ _a\"></span>Liquidit\u00e4tsm<span class=\"_ _a\"></span>anageme<span class=\"_ _a\"></span>nt<span class=\"_ _1\"></span> sin<span class=\"_ _a\"></span>d auf <span class=\"_ _d\"></span>Seite 196 <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> fi<span class=\"_ _a\"></span>nden. Operatione<span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>les<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Risi<span class=\"_ _a\"></span>ko Das ope<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>tionelle<span class=\"_ _a\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko besc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eibt das <span class=\"_ _a\"></span>Risiko vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>erluste<span class=\"_ _a\"></span>n, die in<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erbindu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>m <span class=\"_ _a\"></span>Gesch\u00e4fts<span class=\"_ _a\"></span>betrieb s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Sie si<span class=\"_ _d\"></span>nd durch <span class=\"_ _10\"> </span>fehle<span class=\"_ _a\"></span>rhafte <span class=\"_ _10\"> </span>interne <span class=\"_ _12\"> </span>Pr<span class=\"_ _a\"></span>ozesse, <span class=\"_ _10\"> </span>mangel<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>afte <span class=\"_ _10\"> </span>Ko<span class=\"_ _d\"></span>ntrolle<span class=\"_ _a\"></span>, <span class=\"_ _10\"> </span>falsche<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Ein<span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>h\u00e4tzungen <span class=\"_ _10\"> </span>oder <span class=\"_ _10\"> </span>fehle<span class=\"_ _d\"></span>rhafte <span class=\"_ _10\"> </span>Modell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>beding<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. Beispiele f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> o<span class=\"_ _a\"></span>perationelle <span class=\"_ _a\"></span>Risiken si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>etr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g d<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> D<span class=\"_ _a\"></span>ritte<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>Au<span class=\"_ _1\"></span>sfal<span class=\"_ _d\"></span>l vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> IT<span class=\"_ _5b\"></span>-Systeme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> m<span class=\"_ _a\"></span>enschlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>ehler<span class=\"_ _4\"></span>.  RISIKOMIND<span class=\"_ _d\"></span>ERUNG Zur <span class=\"_ _3\"></span>\u00dcbe<span class=\"_ _a\"></span>rwachung <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>ope<span class=\"_ _a\"></span>ra<span class=\"_ _1\"></span>tio<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>Risiken <span class=\"_ _1\"></span>verf\u00fcgt <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>-V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _3\"></span>\u00fcbe<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>ad\u00e4q<span class=\"_ _a\"></span>uates <span class=\"_ _1\"></span>Interne<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _a\"></span>oll-<span class=\"_ _3ca\"> </span>system <span class=\"_ _2\"></span>(IKS),<span class=\"_ _d\"></span> <span class=\"_ _2\"></span>welches <span class=\"_ _2\"></span>zur <span class=\"_ _a\"></span>Mi<span class=\"_ _a\"></span>nderung <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>b<span class=\"_ _d\"></span>eitr\u00e4gt<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>la<span class=\"_ _d\"></span>ufend<span class=\"_ _d\"></span>es <span class=\"_ _a\"></span>Mo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>itori<span class=\"_ _a\"></span>ng <span class=\"_ _2\"></span>der <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>siche<span class=\"_ _d\"></span>rstell<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.  Strategi<span class=\"_ _d\"></span>sches R<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>iko Das strategisc<span class=\"_ _a\"></span>he <span class=\"_ _1\"></span>Risiko ist das Risiko einer nachteilig<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Gesch\u00e4ftse<span class=\"_ _a\"></span>ntwicklung infol<span class=\"_ _a\"></span>ge <span class=\"_ _1\"></span>falsc<span class=\"_ _d\"></span>her Gesch\u00e4fts<span class=\"_ _d\"></span>entsc<span class=\"_ _d\"></span>heidu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>en, schlec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ter <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ermittlu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>Umse<span class=\"_ _a\"></span>tzung <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>U<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>enszielen <span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>mangel<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der <span class=\"_ _2\"></span>Anpassu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsf\u00e4<span class=\"_ _a\"></span>higkeit <span class=\"_ _2\"></span>des <span class=\"_ _a\"></span>Unternehm<span class=\"_ _a\"></span>ens an das <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irts<span class=\"_ _a\"></span>chaftliche Um<span class=\"_ _d\"></span>feld so<span class=\"_ _a\"></span>wie eina<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>der <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ide<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>spr<span class=\"_ _a\"></span>echender <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4ftszi<span class=\"_ _a\"></span>ele. RISIKOMIND<span class=\"_ _d\"></span>ERUNG Eine <span class=\"_ _a\"></span>klar<span class=\"_ _d\"></span>e <span class=\"_ _a\"></span>Komm<span class=\"_ _a\"></span>unikation <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>Unternehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>iele <span class=\"_ _2\"></span>ste<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t <span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _4\"></span>, <span class=\"_ _a\"></span>dass <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>getrof<span class=\"_ _a\"></span>fenen <span class=\"_ _2\"></span>Gesch\u00e4f<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tsch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>idu<span class=\"_ _d\"></span>ngen <span class=\"_ _a\"></span>g<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe<span class=\"_ _a\"></span>nweit umgeset<span class=\"_ _a\"></span>zt<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>Positio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>von <span class=\"_ _1\"></span>V<span class=\"_ _d\"></span>orsta<span class=\"_ _a\"></span>ndsmitgliede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Ma<span class=\"_ _d\"></span>nager:inn<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>zweite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>F\u00fchrungs<span class=\"_ _a\"></span>ebene <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>den Aufsichtsr<span class=\"_ _a\"></span>\u00e4ten <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>oc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>terg<span class=\"_ _a\"></span>esellschaft<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>stell<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>sicher<span class=\"_ _4\"></span>, <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>ss <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ziel<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>lokal <span class=\"_ _1\"></span>umgeset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>Die <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>erfolgu<span class=\"_ _d\"></span>ng <span class=\"_ _1\"></span>der Multi-Bra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g-S<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rategie <span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>t <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erbind<span class=\"_ _a\"></span>ung <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>einer <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Selbst\u00e4n<span class=\"_ _a\"></span>digkeit <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>lokalen <span class=\"_ _1\"></span>Gesellschaft<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>sicher<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>dass <span class=\"_ _1\"></span>das strategisc<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko diversifizier<span class=\"_ _a\"></span>t w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d. Reputation<span class=\"_ _a\"></span>srisiko Das <span class=\"_ _f\"> </span>R<span class=\"_ _1\"></span>eput<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tio<span class=\"_ _a\"></span>nsr<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko <span class=\"_ _11\"> </span>beschr<span class=\"_ _a\"></span>eibt <span class=\"_ _11\"> </span>die <span class=\"_ _f\"> </span>G<span class=\"_ _1\"></span>efa<span class=\"_ _a\"></span>hr <span class=\"_ _11\"> </span>einer <span class=\"_ _11\"> </span>negativ<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Gesch\u00e4ftse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>wickl<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _11\"> </span>im <span class=\"_ _f\"> </span>Zu<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ammenha<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _11\"> </span>mit <span class=\"_ _f\"> </span>einer <span class=\"_ _f\"> </span>Ruf-<span class=\"_ _3ca\"> </span>sch\u00e4digu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _8\"> </span>des <span class=\"_ _8\"> </span>Unternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ns <span class=\"_ _8\"> </span>bzw<span class=\"_ _2\"></span>. <span class=\"_ _13\"> </span>de<span class=\"_ _d\"></span>r <span class=\"_ _8\"> </span>Mar<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>en. <span class=\"_ _13\"> </span>Rufs<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4digu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>k\u00f6n<span class=\"_ _d\"></span>nen <span class=\"_ _8\"> </span>das <span class=\"_ _13\"> </span>V<span class=\"_ _2\"></span>ertraue<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>der<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>Ku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _8\"> </span>der Investor:i<span class=\"_ _d\"></span>nnen<span class=\"_ _a\"></span> oder de<span class=\"_ _a\"></span>r eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en Mi<span class=\"_ _d\"></span>tar<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> i<span class=\"_ _a\"></span>n das U<span class=\"_ _a\"></span>ntern<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>n ersc<span class=\"_ _a\"></span>h\u00fct<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ern und f<span class=\"_ _a\"></span>olglich <span class=\"_ _a\"></span>auch z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> fin<span class=\"_ _a\"></span>anz<span class=\"_ _1\"></span>iell<span class=\"_ _a\"></span>en V<span class=\"_ _2\"></span>erlust<span class=\"_ _d\"></span>en f\u00fchre<span class=\"_ _a\"></span>n.  Zu  de<span class=\"_ _a\"></span>n  Ursac<span class=\"_ _d\"></span>hen  z<span class=\"_ _a\"></span>\u00e4h<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>unter <span class=\"_ _12\"> </span>ander<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>  mangel<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Beratu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g  b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>im <span class=\"_ _12\"> </span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rtrie<span class=\"_ _a\"></span>b  von <span class=\"_ _12\"> </span>Prod<span class=\"_ _a\"></span>ukten,  ma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>elhafter Kund:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>servic<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>Fehlinform<span class=\"_ _a\"></span>ationen <span class=\"_ _2\"></span>an <span class=\"_ _a\"></span>Investo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>:in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, <span class=\"_ _2\"></span>negative <span class=\"_ _2\"></span>Berichters<span class=\"_ _a\"></span>tattung <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>M<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>die<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ins<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>im <span class=\"_ _a\"></span>Zus<span class=\"_ _a\"></span>am-<span class=\"_ _3ca\"> </span>menhang mit Nachhal<span class=\"_ _d\"></span>tigkeit oder ander<span class=\"_ _a\"></span>en n<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tfina<span class=\"_ _a\"></span>nz<span class=\"_ _1\"></span>ielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Risi<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>od<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r Rufsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4den, die von e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>em Unternehm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> auf ein ander<span class=\"_ _a\"></span>es \u00fcbergr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ife<span class=\"_ _a\"></span>n.  RISIKOMIND<span class=\"_ _d\"></span>ERUNG Berei<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>bei<span class=\"_ _d\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>hme <span class=\"_ _e\"></span>von <span class=\"_ _e\"></span>Mit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rbeite<span class=\"_ _a\"></span>r:innen <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>dere<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Integrit<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>und <span class=\"_ _f\"></span>pers\u00f6<span class=\"_ _a\"></span>nliche <span class=\"_ _e\"></span>Zuve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>l\u00e4ssig<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it <span class=\"_ _e\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ach<span class=\"_ _d\"></span>tet. <span class=\"_ _e\"></span>Ins-<span class=\"_ _3ca\"> </span>besonder<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Mitarbeit<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>:i<span class=\"_ _a\"></span>nnen <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>rieb <span class=\"_ _a\"></span>oder <span class=\"_ _2\"></span>mit <span class=\"_ _a\"></span>Repr\u00e4se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ta<span class=\"_ _a\"></span>tionst\u00e4tigkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>durch <span class=\"_ _2\"></span>spezielle <span class=\"_ _2\"></span>Schulungsm<span class=\"_ _a\"></span>a\u00dfnahm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n unterst<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>tzt. <span class=\"_ _10\"> </span>Dar<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ber <span class=\"_ _11\"> </span>hinaus <span class=\"_ _11\"> </span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>im <span class=\"_ _11\"> </span>Code <span class=\"_ _11\"> </span>of <span class=\"_ _11\"> </span>Busi<span class=\"_ _a\"></span>ness <span class=\"_ _10\"> </span>Et<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>s <span class=\"_ _12\"> </span>klar<span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>V<span class=\"_ _a\"></span>erhalte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sr<span class=\"_ _a\"></span>egeln <span class=\"_ _10\"> </span>dargel<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gt, <span class=\"_ _11\"> </span>die <span class=\"_ _10\"> </span>von <span class=\"_ _10\"> </span>allen <span class=\"_ _10\"> </span>Mi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>arbeite<span class=\"_ _d\"></span>r:innen <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>befolge<span class=\"_ _d\"></span>n <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d. <span class=\"_ _3\"></span>N<span class=\"_ _a\"></span>eben <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>perso<span class=\"_ _a\"></span>na<span class=\"_ _1\"></span>lge<span class=\"_ _a\"></span>tr<span class=\"_ _1\"></span>ieb<span class=\"_ _a\"></span>enen <span class=\"_ _3\"></span>Ma\u00df<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ahm<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>z\u00e4<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>len <span class=\"_ _1\"></span>Investitio<span class=\"_ _a\"></span>nen <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>Werb<span class=\"_ _a\"></span>ung, <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _3\"></span>N<span class=\"_ _a\"></span>eu-<span class=\"_ _3ca\"> </span>kund:inn<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>zu <span class=\"_ _10\"> </span>gewi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>und <span class=\"_ _10\"> </span>bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _11\"> </span>Kund:i<span class=\"_ _a\"></span>nnen <span class=\"_ _10\"> </span>langfristi<span class=\"_ _a\"></span>g <span class=\"_ _10\"> </span>an<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>das <span class=\"_ _10\"> </span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _11\"> </span>zu <span class=\"_ _10\"> </span>binde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _11\"> </span>ein <span class=\"_ _10\"> </span>prof<span class=\"_ _a\"></span>essionell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s Beschwe<span class=\"_ _a\"></span>rdema<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t, <span class=\"_ _a\"></span>um <span class=\"_ _2\"></span>Kund:inne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>anli<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>bearb<span class=\"_ _a\"></span>eiten <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>ein <span class=\"_ _2\"></span>starkes <span class=\"_ _a\"></span>sozial<span class=\"_ _d\"></span>es <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>kult<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rel<span class=\"_ _d\"></span>les <span class=\"_ _2\"></span>Engageme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>(z<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>. Social-Ac<span class=\"_ _a\"></span>tive-Day<span class=\"_ _2\"></span>, <span class=\"_ _3\"></span>F<span class=\"_ _1\"></span>\u00f6r<span class=\"_ _a\"></span>derung <span class=\"_ _3\"></span>von <span class=\"_ _e\"></span>sozialen <span class=\"_ _3\"></span>V<span class=\"_ _d\"></span>era<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>stal<span class=\"_ _d\"></span>tung<span class=\"_ _d\"></span>en, <span class=\"_ _e\"></span>Sponso<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _e\"></span>f\u00fcr <span class=\"_ _e\"></span>Kunst <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>Kultur) <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>den <span class=\"_ _e\"></span>risikom<span class=\"_ _d\"></span>inde<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> Ma\u00dfnahm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Dar\u00fcber hi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>aus s<span class=\"_ _d\"></span>ind die <span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>eiche Investo<span class=\"_ _a\"></span>r R<span class=\"_ _1\"></span>el<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tions <span class=\"_ _a\"></span>und CO\u00b3 f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r eine klare A<span class=\"_ _a\"></span>u\u00dfenkomm<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>ik<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>io<span class=\"_ _a\"></span>n v<span class=\"_ _1\"></span>era<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>two<span class=\"_ _a\"></span>rtlich, um I<span class=\"_ _d\"></span>nfor<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>mationen f<span class=\"_ _a\"></span>\u00fcr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>nv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stor:i<span class=\"_ _a\"></span>nnen ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>zustellen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f die <span class=\"_ _a\"></span>Berichterst<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>ung in <span class=\"_ _a\"></span>den Medien S<span class=\"_ _a\"></span>tellung <span class=\"_ _d\"></span>zu nehm<span class=\"_ _a\"></span>en.  Risiko au<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span> imm<span class=\"_ _d\"></span>at<span class=\"_ _d\"></span>eriellen V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nswert<span class=\"_ _a\"></span>en Das Risi<span class=\"_ _a\"></span>ko a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s imm<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>eriell<span class=\"_ _a\"></span>en V<span class=\"_ _a\"></span>erm\u00f6g<span class=\"_ _a\"></span>enswerte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> spieg<span class=\"_ _a\"></span>elt die <span class=\"_ _a\"></span>Gefahr <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ines<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erlusts<span class=\"_ _a\"></span> oder ei<span class=\"_ _d\"></span>ner n<span class=\"_ _a\"></span>achteili<span class=\"_ _d\"></span>gen V<span class=\"_ _2\"></span>er\u00e4nde<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ung<span class=\"_ _a\"></span> des W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rts <span class=\"_ _d\"></span>von imm<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>eriel<span class=\"_ _a\"></span>len V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rm\u00f6g<span class=\"_ _a\"></span>enswerte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wid<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. RISIKOMIND<span class=\"_ _d\"></span>ERUNG Die W<span class=\"_ _a\"></span>erthaltig<span class=\"_ _d\"></span>keit d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r imm<span class=\"_ _a\"></span>aterielle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>m\u00f6g<span class=\"_ _a\"></span>enswerte <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ird <span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>gelm\u00e4\u00dfig \u00fcb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rpr<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ft. <span class=\"_ _a\"></span>Es sind kei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>weiter<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Ris<span class=\"_ _a\"></span>ikominder<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>s-<span class=\"_ _3ca\"> </span>ma\u00dfnahm<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>otw<span class=\"_ _a\"></span>endig. SONSTIGE <span class=\"_ _a\"></span>ANGABEN<span class=\"_ _a\"></span> Umgang<span class=\"_ _d\"></span> mit Na<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hha<span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>tigk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itsri<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>iken<span class=\"_ _a\"></span> B<span class=\"_ _3ca\"> </span>ei <span class=\"_ _a\"></span>Nac<span class=\"_ _a\"></span>hhaltigkeits<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>geh<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>einers<span class=\"_ _a\"></span>eits <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>Risike<span class=\"_ _a\"></span>n, <span class=\"_ _a\"></span>welchen <span class=\"_ _2\"></span>das <span class=\"_ _a\"></span>Unte<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span>ehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>au<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>esetzt <span class=\"_ _a\"></span>ist <span class=\"_ _2\"></span>(Outside-i<span class=\"_ _a\"></span>n-Perspekti<span class=\"_ _a\"></span>ve), und <span class=\"_ _1\"></span>ander<span class=\"_ _a\"></span>erseits um <span class=\"_ _1\"></span>jene <span class=\"_ _1\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>die aufgrund der <span class=\"_ _1\"></span>Gesch<span class=\"_ _a\"></span>\u00e4ftst\u00e4tigkeit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G <span class=\"_ _1\"></span>potenzielle negati<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Aus<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irk<span class=\"_ _d\"></span>ungen auf <span class=\"_ _1\"></span>di<span class=\"_ _d\"></span>e<span class=\"_ _1\"></span> Gesell<span class=\"_ _a\"></span>schaft <span class=\"_ _1\"></span>oder <span class=\"_ _1\"></span>die Umwelt haben (Inside-o<span class=\"_ _a\"></span>ut-Perspe<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>). Diese <span class=\"_ _1\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wurd<span class=\"_ _d\"></span>en im R<span class=\"_ _1\"></span>ahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> des <span class=\"_ _1\"></span>Risikom<span class=\"_ _a\"></span>anageme<span class=\"_ _d\"></span>nts seit jeher im<span class=\"_ _a\"></span>plizit bz<span class=\"_ _a\"></span>w. t<span class=\"_ _a\"></span>eilweise a<span class=\"_ _a\"></span>uch expli<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>it ber<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tigt.<span class=\"_ _a\"></span> Um <span class=\"_ _10\"> </span>einen <span class=\"_ _10\"> </span>strukt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rierten <span class=\"_ _10\"> </span>Ansa<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>z <span class=\"_ _11\"> </span>zur<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Identifi<span class=\"_ _a\"></span>kat<span class=\"_ _1\"></span>ion <span class=\"_ _11\"> </span>von <span class=\"_ _10\"> </span>Nachhaltigk<span class=\"_ _a\"></span>eitsrisiken <span class=\"_ _10\"> </span>in <span class=\"_ _12\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _11\"> </span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>sicher<span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>telle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>und <span class=\"_ _12\"> </span>bei<span class=\"_ _a\"></span>de Perspekti<span class=\"_ _a\"></span>ven a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>abzubilde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>wurd<span class=\"_ _a\"></span>e unt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>Ber\u00fccksi<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>ung des <span class=\"_ _2\"></span>Le<span class=\"_ _1\"></span>itf<span class=\"_ _a\"></span>adens d<span class=\"_ _a\"></span>er \u00f6st<span class=\"_ _a\"></span>erreic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>inanzma<span class=\"_ _a\"></span>rktau<span class=\"_ _d\"></span>f-<span class=\"_ _3ca\"> </span>sicht <span class=\"_ _1\"></span>zum <span class=\"_ _1\"></span>Umg<span class=\"_ _a\"></span>ang <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>N<span class=\"_ _d\"></span>achhaltig<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>its<span class=\"_ _a\"></span>risiken <span class=\"_ _1\"></span>zus<span class=\"_ _d\"></span>\u00e4tzlich ein gr<span class=\"_ _1\"></span>uppe<span class=\"_ _a\"></span>nweiter <span class=\"_ _1\"></span>Risiko<span class=\"_ _a\"></span>katalog <span class=\"_ _1\"></span>expl<span class=\"_ _a\"></span>iz<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>in Bezug <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>Na<span class=\"_ _a\"></span>chhaltig-<span class=\"_ _3ca\"> </span>keitsrisike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>erstel<span class=\"_ _a\"></span>lt. <span class=\"_ _e\"></span>Diese<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Risikoka<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>alog <span class=\"_ _1\"></span>wird <span class=\"_ _3\"></span>seite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>VIG-<span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsges<span class=\"_ _a\"></span>ellschafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>gelm<span class=\"_ _a\"></span>\u00e4\u00df<span class=\"_ _1\"></span>ig <span class=\"_ _3\"></span>im <span class=\"_ _1\"></span>Rahmen <span class=\"_ _3\"></span>eine<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span> standar<span class=\"_ _a\"></span>disierte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Risi<span class=\"_ _d\"></span>koma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ag<span class=\"_ _d\"></span>ementp<span class=\"_ _a\"></span>rozesses <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Grupp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>auf <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ollst\u00e4<span class=\"_ _d\"></span>ndigk<span class=\"_ _d\"></span>eit <span class=\"_ _3\"></span>\u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>pr\u00fcft <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>gege<span class=\"_ _a\"></span>benenfalls <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rg<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>nzt. <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>er Katalog<span class=\"_ _a\"></span> bildet<span class=\"_ _a\"></span> damit<span class=\"_ _a\"></span> a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span> die <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>asis <span class=\"_ _a\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Ber\u00fccksi<span class=\"_ _a\"></span>chtigung <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>Nachhal<span class=\"_ _d\"></span>tigkeits<span class=\"_ _a\"></span>risiken <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>den <span class=\"_ _a\"></span>bestehe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>koma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ag<span class=\"_ _d\"></span>e-<span class=\"_ _3ca\"> </span>mentpro<span class=\"_ _a\"></span>zessen zur Bewert<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g, Analys<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eue<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g vo<span class=\"_ _d\"></span>n Risiken der Gruppe. Beglei<span class=\"_ _d\"></span>tend dazu wurd<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>der Umgang m<span class=\"_ _d\"></span>it Nach<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>altigkeits<span class=\"_ _a\"></span>risiken im<span class=\"_ _a\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>komanagem<span class=\"_ _d\"></span>ent <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>uch expl<span class=\"_ _a\"></span>izit in<span class=\"_ _a\"></span> den<span class=\"_ _1\"></span> i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternen <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>Risikom<span class=\"_ _a\"></span>anagem<span class=\"_ _a\"></span>ent-)Richtlini<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>dr<span class=\"_ _a\"></span>essiert.<span class=\"_ _a\"></span> Auch <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>Berichtsja<span class=\"_ _a\"></span>hr <span class=\"_ _3\"></span>w<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den <span class=\"_ _1\"></span>auf <span class=\"_ _1\"></span>Basis <span class=\"_ _1\"></span>des z<span class=\"_ _1\"></span>uvo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dargest<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>lten<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>kokatal<span class=\"_ _d\"></span>ogs <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>einzeln<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>VI<span class=\"_ _d\"></span>G-V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>ll-<span class=\"_ _3ca\"> </span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>u<span class=\"_ _1\"></span>nd <span class=\"_ _e\"></span>auf <span class=\"_ _f\"> </span>Ebene <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>rsicherungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _e\"></span>die <span class=\"_ _f\"> </span>f\u00fcr <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>Gruppe<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>relev<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Nac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>haltig<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>its<span class=\"_ _a\"></span>risiken <span class=\"_ _f\"></span>ide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tifizier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>und beurteil<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Die E<span class=\"_ _a\"></span>rgebniss<span class=\"_ _a\"></span>e wur<span class=\"_ _a\"></span>den <span class=\"_ _d\"></span>im <span class=\"_ _2\"></span>Gruppen-<span class=\"_ _a\"></span>ORSA (<span class=\"_ _a\"></span>Own <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>sk a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _a\"></span>Solve<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>cy <span class=\"_ _a\"></span>Assessm<span class=\"_ _a\"></span>ent) B<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>cht f<span class=\"_ _d\"></span>estg<span class=\"_ _d\"></span>ehalten. <span class=\"_ _2\"></span>In<span class=\"_ _1\"></span>sg<span class=\"_ _a\"></span>esamt zeigte <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>An<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lyse,<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>dass <span class=\"_ _3\"></span>sich <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>Nach<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>altigk<span class=\"_ _a\"></span>eitsrisike<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>VIG <span class=\"_ _3\"></span>derzeit <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>or<span class=\"_ _d\"></span>wiegen<span class=\"_ _a\"></span>d <span class=\"_ _f\"> </span>auf <span class=\"_ _3\"></span>niedrigem <span class=\"_ _e\"></span>bis <span class=\"_ _e\"></span>mittl<span class=\"_ _a\"></span>erem<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Niveau bewege<span class=\"_ _d\"></span>n. Es <span class=\"_ _2\"></span>wird <span class=\"_ _a\"></span>jedoc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> er<span class=\"_ _a\"></span>wartet, d<span class=\"_ _a\"></span>ass di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>se <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ken nicht <span class=\"_ _2\"></span>z<span class=\"_ _1\"></span>ulet<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>aufgrund <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>zunehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den <span class=\"_ _a\"></span>Bedeutu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>dieses <span class=\"_ _a\"></span>Them<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>s weiter <span class=\"_ _d\"></span>an <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ele<span class=\"_ _a\"></span>vanz ge<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>in<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en. <span class=\"_ _a\"></span>Der ob<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n b<span class=\"_ _a\"></span>eschriebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e P<span class=\"_ _a\"></span>roze<span class=\"_ _a\"></span>ss zur gr<span class=\"_ _d\"></span>uppe<span class=\"_ _a\"></span>nwe<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>I<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntif<span class=\"_ _a\"></span>ikation und <span class=\"_ _2\"></span>B<span class=\"_ _1\"></span>ewe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on N<span class=\"_ _a\"></span>ach-<span class=\"_ _3ca\"> </span>haltigk<span class=\"_ _d\"></span>eitsrisike<span class=\"_ _a\"></span>n <span class=\"_ _8\"> </span>wird <span class=\"_ _8\"> </span>im <span class=\"_ _8\"> </span>Zug<span class=\"_ _a\"></span>e <span class=\"_ _13\"> </span>d<span class=\"_ _d\"></span>er <span class=\"_ _8\"> </span>V<span class=\"_ _a\"></span>orber<span class=\"_ _a\"></span>eitunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>auf <span class=\"_ _7\"> </span>die <span class=\"_ _13\"> </span>ne<span class=\"_ _a\"></span>uen <span class=\"_ _8\"> </span>Berichtspfl<span class=\"_ _a\"></span>ichten <span class=\"_ _8\"> </span>gem\u00e4<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>ESRS <span class=\"_ _7\"> </span>(Euro<span class=\"_ _d\"></span>pean Sustaina<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>il<span class=\"_ _a\"></span>ity<span class=\"_ _1\"></span> Repo<span class=\"_ _a\"></span>rting Sta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dar<span class=\"_ _a\"></span>ds) deutlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> e<span class=\"_ _a\"></span>rweitert.  Aufsichtsr<span class=\"_ _a\"></span>ec<span class=\"_ _1\"></span>h<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>liche<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Rahm<span class=\"_ _a\"></span>enbedingung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> Die <span class=\"_ _3\"></span>VIG-V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>herungsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _d\"></span>rliegt <span class=\"_ _3\"></span>(versicher<span class=\"_ _a\"></span>ungs-)auf<span class=\"_ _a\"></span>sichtsrec<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>or<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>chriften <span class=\"_ _3\"></span>im <span class=\"_ _3\"></span>In<span class=\"_ _1\"></span>- <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Ausla<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d. <span class=\"_ _3\"></span>Diese <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>or<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>schrifte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> reg<span class=\"_ _a\"></span>eln unter a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>em die: \u2022<span class=\"_ _8\"> </span>Eigenmittela<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sst<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rungs<span class=\"_ _d\"></span>unternehm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsg<span class=\"_ _a\"></span>ruppen,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Zu<span class=\"_ _1\"></span>l\u00e4ssi<span class=\"_ _a\"></span>gkeit vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Kapi<span class=\"_ _d\"></span>talanlag<span class=\"_ _a\"></span>en zur Si<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>heru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on <span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _d\"></span>technisc<span class=\"_ _a\"></span>hen R<span class=\"_ _d\"></span>\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Konzessio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ied<span class=\"_ _d\"></span>enen V<span class=\"_ _2\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsges<span class=\"_ _a\"></span>ellschaft<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> der <span class=\"_ _a\"></span>VIG-V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Marketingakti<span class=\"_ _a\"></span>vit\u00e4ten und <span class=\"_ _a\"></span>den V<span class=\"_ _a\"></span>ertri<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gs<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>\u00e4gen <span class=\"_ _a\"></span>und<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>R\u00fccktrittsr<span class=\"_ _a\"></span>echte der <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsne<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>mer:i<span class=\"_ _a\"></span>nnen.<span class=\"_ _3ca\"> </span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>gesetzlic<span class=\"_ _a\"></span>hen <span class=\"_ _3\"></span>Rahmenbedi<span class=\"_ _a\"></span>ngungen <span class=\"_ _3\"></span>k\u00f6n<span class=\"_ _d\"></span>nen <span class=\"_ _3\"></span>Umstruktu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _3\"></span>erfor<span class=\"_ _a\"></span>dern<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>dadur<span class=\"_ _a\"></span>ch <span class=\"_ _e\"></span>erh\u00f6<span class=\"_ _d\"></span>hte <span class=\"_ _3\"></span>Kosten verursac<span class=\"_ _a\"></span>hen. Konzentrat<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>onsr<span class=\"_ _a\"></span>isiko Das <span class=\"_ _f\"> </span>Konzentratio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isiko<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>mfass<span class=\"_ _a\"></span>t <span class=\"_ _11\"> </span>je<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>Risiken, <span class=\"_ _f\"> </span>die <span class=\"_ _11\"> </span>entw<span class=\"_ _a\"></span>eder <span class=\"_ _11\"> </span>dur<span class=\"_ _a\"></span>ch <span class=\"_ _11\"> </span>eine <span class=\"_ _11\"> </span>m<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ln<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Di<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>sif<span class=\"_ _a\"></span>ikation <span class=\"_ _11\"> </span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _f\"> </span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lag<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>portfolio<span class=\"_ _a\"></span>s <span class=\"_ _3\"></span>oder <span class=\"_ _3\"></span>dur<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ohe <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>xpo<span class=\"_ _a\"></span>nierung <span class=\"_ _3\"></span>geg<span class=\"_ _a\"></span>en\u00fcber <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>em <span class=\"_ _3\"></span>Ausfallrisi<span class=\"_ _a\"></span>ko <span class=\"_ _3\"></span>einzelne<span class=\"_ _d\"></span>r <span class=\"_ _3\"></span>W<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtpapi<span class=\"_ _a\"></span>eremit<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ent:i<span class=\"_ _a\"></span>nnen<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>od<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>einer Gruppe <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erb<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>er Emi<span class=\"_ _d\"></span>tte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> bedi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gt si<span class=\"_ _a\"></span>nd.  Ein Ko<span class=\"_ _a\"></span>nzentra<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ionsrisi<span class=\"_ _a\"></span>ko b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _a\"></span>eht im<span class=\"_ _a\"></span> Rahm<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>strategisc<span class=\"_ _a\"></span>hen P<span class=\"_ _a\"></span>artnersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft <span class=\"_ _a\"></span>mit d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Erste <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ro<span class=\"_ _a\"></span>up <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>seite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>VIG-<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _8\"> </span>bew<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sst <span class=\"_ _8\"> </span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>Ka<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>f <span class=\"_ _8\"> </span>genomm<span class=\"_ _a\"></span>en. <span class=\"_ _13\"> </span>D<span class=\"_ _a\"></span>urch <span class=\"_ _7\"> </span>die <span class=\"_ _8\"> </span>eingeric<span class=\"_ _d\"></span>hteten<span class=\"_ _a\"></span> <span class=\"_ _13\"> </span>Risikom<span class=\"_ _a\"></span>anageme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tpr<span class=\"_ _a\"></span>ozesse <span class=\"_ _7\"> </span>w<span class=\"_ _1\"></span>ir<span class=\"_ _a\"></span>d <span class=\"_ _7\"> </span>d<span class=\"_ _1\"></span>ie Expo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ieru<span class=\"_ _d\"></span>ng reg<span class=\"_ _a\"></span>elm\u00e4\u00dfig be<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rteil<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd \u00fc<span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rwacht.<span class=\"_ _a\"></span> Risiken dur<span class=\"_ _a\"></span>ch Akquis<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>tione<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>und <span class=\"_ _a\"></span>F<span class=\"_ _1\"></span>u<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ion<span class=\"_ _d\"></span>en Die <span class=\"_ _e\"></span>V<span class=\"_ _1\"></span>IG <span class=\"_ _f\"> </span>Holding <span class=\"_ _e\"></span>hat <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>der <span class=\"_ _f\"> </span>V<span class=\"_ _a\"></span>ergange<span class=\"_ _a\"></span>nheit <span class=\"_ _f\"> </span>direkt <span class=\"_ _e\"></span>und <span class=\"_ _11\"> </span>in<span class=\"_ _a\"></span>direkt <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>Reih<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>von <span class=\"_ _f\"> </span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehmen <span class=\"_ _f\"></span>in <span class=\"_ _f\"> </span>Zen<span class=\"_ _d\"></span>tral- <span class=\"_ _f\"></span>und <span class=\"_ _e\"></span>Osteuro<span class=\"_ _a\"></span>pa<span class=\"_ _1\"></span> erworbe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> sic<span class=\"_ _a\"></span>h an diesen <span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>tei<span class=\"_ _a\"></span>ligt. Fusione<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> von <span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>ocht<span class=\"_ _a\"></span>ergesellsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>afte<span class=\"_ _a\"></span>n werd<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n da<span class=\"_ _a\"></span>nn in Erw\u00e4g<span class=\"_ _a\"></span>ung gezoge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, we<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n d<span class=\"_ _a\"></span>ie<span class=\"_ _1\"></span> dadurc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rzielte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> S<span class=\"_ _a\"></span>ynergieef<span class=\"_ _a\"></span>fekte st<span class=\"_ _d\"></span>\u00e4rker si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d als di<span class=\"_ _a\"></span>e V<span class=\"_ _a\"></span>ort<span class=\"_ _d\"></span>eile ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s div<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sifi<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten M<span class=\"_ _a\"></span>arktauft<span class=\"_ _d\"></span>rittes.  Akquisitio<span class=\"_ _a\"></span>nen <span class=\"_ _a\"></span>und <span class=\"_ _2\"></span>Fusionen <span class=\"_ _2\"></span>bringe<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>oftmals <span class=\"_ _2\"></span>Herausfor<span class=\"_ _a\"></span>deru<span class=\"_ _a\"></span>ngen<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>hinsichtlic<span class=\"_ _a\"></span>h <span class=\"_ _a\"></span>Unternehm<span class=\"_ _d\"></span>ensf\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g, <span class=\"_ _a\"></span>Orga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isatio<span class=\"_ _a\"></span>n, <span class=\"_ _a\"></span>Pro<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>es<span class=\"_ _a\"></span>se und Fina<span class=\"_ _a\"></span>nzierung mit si<span class=\"_ _a\"></span>ch, wie et<span class=\"_ _a\"></span>wa: \u2022<span class=\"_ _8\"> </span>das Erford<span class=\"_ _a\"></span>ern<span class=\"_ _1\"></span>is de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> I<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tegr<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>ion <span class=\"_ _a\"></span>der Infras<span class=\"_ _d\"></span>truktu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> des <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rwo<span class=\"_ _a\"></span>rbenen oder <span class=\"_ _a\"></span>zu fusio<span class=\"_ _d\"></span>niere<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _d\"></span>ns ei<span class=\"_ _d\"></span>nschlie<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>li<span class=\"_ _d\"></span>ch<span class=\"_ _3ca\"> </span>der Ma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>agem<span class=\"_ _a\"></span>entinformatio<span class=\"_ _a\"></span>nssystem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> und <span class=\"_ _a\"></span>der System<span class=\"_ _a\"></span>e zu Risi<span class=\"_ _a\"></span>komanageme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd Con<span class=\"_ _a\"></span>trolli<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die Regelung of<span class=\"_ _2\"></span>fener re<span class=\"_ _a\"></span>chtlicher o<span class=\"_ _d\"></span>der a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fsich<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>sbe<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00f6r<span class=\"_ _a\"></span>dlicher <span class=\"_ _d\"></span>Fragen <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>mit <span class=\"_ _a\"></span>verbunde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>ech<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>s- <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd<span class=\"_ _3ca\"> </span>Compl<span class=\"_ _d\"></span>iance-Ri<span class=\"_ _d\"></span>sike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, die si<span class=\"_ _a\"></span>ch aus der A<span class=\"_ _a\"></span>kquisiti<span class=\"_ _a\"></span>on<span class=\"_ _1\"></span> ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r F<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sion <span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ben,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die Integratio<span class=\"_ _a\"></span>n v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> M<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>keti<span class=\"_ _a\"></span>ng, Kund:i<span class=\"_ _d\"></span>nnenb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tr<span class=\"_ _a\"></span>euung u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Pr<span class=\"_ _a\"></span>odukta<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gebo<span class=\"_ _d\"></span>ten,<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die Integratio<span class=\"_ _a\"></span>n untersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>r Firme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d M<span class=\"_ _a\"></span>anagementk<span class=\"_ _a\"></span>ulture<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>die Abstimm<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der Gesc<span class=\"_ _d\"></span>h\u00e4fts- u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d Re<span class=\"_ _a\"></span>portingpr<span class=\"_ _a\"></span>ozesse <span class=\"_ _a\"></span>und die Ber<span class=\"_ _a\"></span>\u00fccksichtigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>on G<span class=\"_ _a\"></span>ruppenanfor<span class=\"_ _a\"></span>derung<span class=\"_ _a\"></span>en<span class=\"_ _3ca\"> </span>Klimarisik<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _a\"></span> Die <span class=\"_ _a\"></span>globale <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>rw<span class=\"_ _a\"></span>\u00e4r<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>ung f\u00fc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rt <span class=\"_ _a\"></span>zu me<span class=\"_ _a\"></span>hr<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>extr<span class=\"_ _a\"></span>emen U<span class=\"_ _d\"></span>nw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tter<span class=\"_ _a\"></span>erei<span class=\"_ _a\"></span>gnissen. <span class=\"_ _a\"></span>Das be<span class=\"_ _a\"></span>deutet <span class=\"_ _a\"></span>zus\u00e4tzli<span class=\"_ _d\"></span>che <span class=\"_ _a\"></span>Herausfor<span class=\"_ _a\"></span>derunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>f\u00fcr V<span class=\"_ _2\"></span>er<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>sicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ternehm<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ihre Ku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d:i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> vor den finanzi<span class=\"_ _a\"></span>ellen F<span class=\"_ _1\"></span>olge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Sch\u00e4d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n durc<span class=\"_ _a\"></span>h Na<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>urgefahr<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>sch<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>tze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Die VIG hat ih<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> diesb<span class=\"_ _a\"></span>ez\u00fcglic<span class=\"_ _d\"></span>hes Kno<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>-ho<span class=\"_ _a\"></span>w in den v<span class=\"_ _d\"></span>erga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>nen Jah<span class=\"_ _d\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>her <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>utlich a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>sge<span class=\"_ _a\"></span>baut. In Sze<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>arioa<span class=\"_ _a\"></span>na<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>se<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4t<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>t sie <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>b,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ie<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>der<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Klimawa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>del<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>auf <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>Schade<span class=\"_ _d\"></span>nentwic<span class=\"_ _a\"></span>klung <span class=\"_ _2\"></span>und <span class=\"_ _2\"></span>da<span class=\"_ _1\"></span>mi<span class=\"_ _d\"></span>t <span class=\"_ _2\"></span>auf <span class=\"_ _a\"></span>d<span class=\"_ _d\"></span>as <span class=\"_ _2\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _d\"></span>herungsg<span class=\"_ _a\"></span>esch\u00e4ft <span class=\"_ _2\"></span>auswirkt.<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Die <span class=\"_ _a\"></span>mitt<span class=\"_ _d\"></span>el<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> und <span class=\"_ _16\"> </span>langf<span class=\"_ _d\"></span>ristigen <span class=\"_ _16\"> </span>A<span class=\"_ _d\"></span>uswirk<span class=\"_ _a\"></span>ungen <span class=\"_ _16\"> </span>des <span class=\"_ _16\"> </span>Klima<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>and<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ls <span class=\"_ _c\"> </span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den <span class=\"_ _16\"> </span>auch <span class=\"_ _16\"> </span>im <span class=\"_ _16\"> </span>Rahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>des <span class=\"_ _16\"> </span>\u201eO<span class=\"_ _a\"></span>wn <span class=\"_ _16\"> </span>Risk <span class=\"_ _16\"> </span>and <span class=\"_ _16\"> </span>Solven<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>y Assessm<span class=\"_ _a\"></span>ent\u201c<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(ORSA) <span class=\"_ _e\"></span>unters<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>cht. <span class=\"_ _e\"></span>D<span class=\"_ _d\"></span>as <span class=\"_ _e\"></span>ist <span class=\"_ _e\"></span>eine <span class=\"_ _e\"></span>regelm<span class=\"_ _a\"></span>\u00e4\u00dfig <span class=\"_ _e\"></span>du<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>chgef\u00fch<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _e\"></span>Analyse <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>eigenen <span class=\"_ _3\"></span>Risikosi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>uatio<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>er Ausstatt<span class=\"_ _a\"></span>ung mit Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>apital <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>Solv<span class=\"_ _a\"></span>abilit\u00e4t). Die<span class=\"_ _d\"></span> Unters<span class=\"_ _a\"></span>uchung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Be<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ug <span class=\"_ _d\"></span>auf di<span class=\"_ _d\"></span>e Folg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n de<span class=\"_ _a\"></span>r Erde<span class=\"_ _a\"></span>rw\u00e4rmung b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tr<span class=\"_ _a\"></span>effen <span class=\"_ _a\"></span>da<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i sowohl <span class=\"_ _f\"> </span>T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nsitions<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>n, <span class=\"_ _f\"> </span>die <span class=\"_ _f\"> </span>vorwiege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _f\"> </span>qualitativ<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>bewertet <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>den, <span class=\"_ _f\"> </span>als <span class=\"_ _11\"> </span>auch <span class=\"_ _f\"></span>physisc<span class=\"_ _a\"></span>he <span class=\"_ _11\"> </span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>zus\u00e4tzli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _f\"> </span>auch detailliert<span class=\"_ _d\"></span>en q<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>antit<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>iv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n An<span class=\"_ _a\"></span>aly<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rliege<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>(siehe T<span class=\"_ _5b\"></span>abelle auf Seit<span class=\"_ _a\"></span>e 195).  \u2022<span class=\"_ _8\"> </span>Als T<span class=\"_ _4\"></span>ran<span class=\"_ _1\"></span>sitions<span class=\"_ _a\"></span>risiken w<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rd<span class=\"_ _a\"></span>en Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>zeic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>net, di<span class=\"_ _a\"></span>e durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>n \u00dc<span class=\"_ _a\"></span>bergang <span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>u ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r klim<span class=\"_ _d\"></span>aneut<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>al<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d r<span class=\"_ _a\"></span>esiliente<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Wirt-<span class=\"_ _3ca\"> </span>schaft und <span class=\"_ _a\"></span>Gesellsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft e<span class=\"_ _a\"></span>ntstehen u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d so <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>in<span class=\"_ _d\"></span>er Abw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g von <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>erm\u00f6gens<span class=\"_ _a\"></span>werten f\u00fchr<span class=\"_ _a\"></span>en k\u00f6n<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en, wi<span class=\"_ _a\"></span>e etwa die<span class=\"_ _3ca\"> </span>\u00c4nderu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> poli<span class=\"_ _d\"></span>tisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nd r<span class=\"_ _a\"></span>echtlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en R<span class=\"_ _a\"></span>ahmenbeding<span class=\"_ _a\"></span>ungen i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> der <span class=\"_ _a\"></span>Re<span class=\"_ _1\"></span>al<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irts<span class=\"_ _a\"></span>chaft (z. B. Ei<span class=\"_ _a\"></span>nf\u00fchrung ei<span class=\"_ _a\"></span>ner CO2-<span class=\"_ _3ca\"> </span>Steuer), t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>hnolog<span class=\"_ _a\"></span>ische Entwickl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en (z. B. e<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>neuerba<span class=\"_ _a\"></span>re E<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ergie<span class=\"_ _a\"></span>n, Speicher<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> sowi<span class=\"_ _a\"></span>e \u00c4nderung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> im <span class=\"_ _d\"></span>Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>umve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>halte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>.<span class=\"_ _3ca\"> </span>\u2022<span class=\"_ _8\"> </span>Phy<span class=\"_ _1\"></span>sis<span class=\"_ _a\"></span>che Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> d<span class=\"_ _d\"></span>es Klim<span class=\"_ _a\"></span>awandels <span class=\"_ _d\"></span>ergebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> dir<span class=\"_ _a\"></span>ekt aus<span class=\"_ _a\"></span> de<span class=\"_ _1\"></span>n Folg<span class=\"_ _a\"></span>en von Kl<span class=\"_ _d\"></span>imaver<span class=\"_ _a\"></span>\u00e4nderunge<span class=\"_ _a\"></span>n, z<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span>B<span class=\"_ _1\"></span>. A<span class=\"_ _a\"></span>nstieg der<span class=\"_ _3ca\"> </span>globalen D<span class=\"_ _a\"></span>urchs<span class=\"_ _a\"></span>chn<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>tste<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>peratur und <span class=\"_ _a\"></span>damit ve<span class=\"_ _d\"></span>rbu<span class=\"_ _d\"></span>nden h\u00e4ufi<span class=\"_ _a\"></span>ger<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>und intensiv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r ei<span class=\"_ _d\"></span>ntret<span class=\"_ _a\"></span>ende Nat<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rkat<span class=\"_ _d\"></span>astro<span class=\"_ _a\"></span>phen und<span class=\"_ _3ca\"> </span>Extre<span class=\"_ _a\"></span>mwettere<span class=\"_ _a\"></span>reig<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isse wie \u00dc<span class=\"_ _a\"></span>bersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>wemm<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en, Hitze-/D<span class=\"_ _a\"></span>\u00fcrre<span class=\"_ _a\"></span>perioden, St<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rm <span class=\"_ _a\"></span>und Hagel.<span class=\"_ _3ca\"> </span>Interne <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>exte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ne <span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>xp<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>t:i<span class=\"_ _a\"></span>nnen <span class=\"_ _a\"></span>sch\u00e4tzen <span class=\"_ _2\"></span>gemeinsam <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>W<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>hrsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ei<span class=\"_ _d\"></span>nlichkeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>von <span class=\"_ _2\"></span>Naturkatas<span class=\"_ _a\"></span>trophe<span class=\"_ _d\"></span>n <span class=\"_ _a\"></span>ein <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en m\u00f6gl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Auswirk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng<span class=\"_ _d\"></span>en <span class=\"_ _e\"></span>i<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>alle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>wesentlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>M\u00e4rkt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>d<span class=\"_ _d\"></span>er <span class=\"_ _3\"></span>VIG<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Dabei <span class=\"_ _3\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>trac<span class=\"_ _d\"></span>hte<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>sie <span class=\"_ _3\"></span>Szenarie<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>mit <span class=\"_ _3\"></span>dr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>unters<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>iedl<span class=\"_ _a\"></span>ich hohen <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>emper<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>tur<span class=\"_ _d\"></span>anstiege<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>1,5,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>2,0 <span class=\"_ _3\"></span>bz<span class=\"_ _a\"></span>w. <span class=\"_ _3\"></span>3,0<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Grad <span class=\"_ _3\"></span>Celciu<span class=\"_ _a\"></span>s)<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>ver<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Risikomo<span class=\"_ _a\"></span>delle <span class=\"_ _3\"></span>wer<span class=\"_ _a\"></span>den <span class=\"_ _e\"></span>st<span class=\"_ _a\"></span>\u00e4ndig <span class=\"_ _3\"></span>auf <span class=\"_ _3\"></span>Bas<span class=\"_ _a\"></span>is neuer <span class=\"_ _e\"></span>Date<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _e\"></span>Fakten <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>Er<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nn<span class=\"_ _d\"></span>tnisse, <span class=\"_ _3\"></span>wie <span class=\"_ _e\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _3\"></span>Beispiel <span class=\"_ _3\"></span>aktuelle <span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>issens<span class=\"_ _a\"></span>chaftlic<span class=\"_ _d\"></span>he <span class=\"_ _f\"></span>St<span class=\"_ _d\"></span>udien <span class=\"_ _e\"></span>oder <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>eu <span class=\"_ _3\"></span>errichtete <span class=\"_ _e\"></span>Hoc<span class=\"_ _d\"></span>h-<span class=\"_ _3ca\"> </span>wassersc<span class=\"_ _a\"></span>hutzma\u00dfna<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n, v<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>bess<span class=\"_ _a\"></span>ert. Die <span class=\"_ _1\"></span>Sz<span class=\"_ _1\"></span>en<span class=\"_ _a\"></span>ar<span class=\"_ _1\"></span>ioa<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>al<span class=\"_ _a\"></span>y<span class=\"_ _1\"></span>sen <span class=\"_ _1\"></span>zeigen, <span class=\"_ _1\"></span>dass <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>di<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>Aktivit\u00e4t<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>VIG <span class=\"_ _3\"></span>vor <span class=\"_ _1\"></span>allem <span class=\"_ _3\"></span>das <span class=\"_ _1\"></span>Thema <span class=\"_ _1\"></span>Hoc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>wasse<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>ein <span class=\"_ _3\"></span>wese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tlic<span class=\"_ _a\"></span>he<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>Risik<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span> darstellt. N<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ben erh\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>en V<span class=\"_ _a\"></span>erluste<span class=\"_ _d\"></span>n durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> Hoc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>wasse<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>sind<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zudem<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Sch\u00e4de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> infol<span class=\"_ _d\"></span>ge st\u00e4rker<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>Hagel-<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und Somm<span class=\"_ _a\"></span>erst\u00fcrme zu <span class=\"_ _3\"></span>erw<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>W\u00e4<span class=\"_ _a\"></span>hrend <span class=\"_ _1\"></span>Hagelsc<span class=\"_ _a\"></span>h\u00e4<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>auch <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>Kfz-Kasko-<span class=\"_ _a\"></span>Bereic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>wesentlich <span class=\"_ _1\"></span>betr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fen<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>entste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>Ho<span class=\"_ _a\"></span>chwasse<span class=\"_ _a\"></span>rsch\u00e4den vermehrt <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>sonstige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Sa<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>parten. <span class=\"_ _3\"></span>Das <span class=\"_ _1\"></span>im <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>ereic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _1\"></span>Ve<span class=\"_ _a\"></span>rsicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngste<span class=\"_ _a\"></span>chnik <span class=\"_ _3\"></span>gewon<span class=\"_ _d\"></span>nene <span class=\"_ _1\"></span>K<span class=\"_ _1\"></span>no<span class=\"_ _d\"></span>w-ho<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span> hilft der <span class=\"_ _d\"></span>VIG <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> and<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rem <span class=\"_ _a\"></span>dabei, di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> optim<span class=\"_ _a\"></span>alen R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>ckv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rsic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r \u00fcb<span class=\"_ _a\"></span>ern<span class=\"_ _1\"></span>omm<span class=\"_ _a\"></span>ene Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ein<span class=\"_ _d\"></span>zukauf<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Die folgende T<span class=\"_ _2\"></span>abell<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> zeigt, w<span class=\"_ _1\"></span>el<span class=\"_ _a\"></span>che <span class=\"_ _1\"></span>Naturgefa<span class=\"_ _a\"></span>hren f\u00fcr <span class=\"_ _1\"></span>die V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> relevant sind und <span class=\"_ _1\"></span>welc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e aus <span class=\"_ _1\"></span>wisse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sc<span class=\"_ _d\"></span>haftli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>her Sicht dur<span class=\"_ _d\"></span>ch den Klim<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>wa<span class=\"_ _a\"></span>nde<span class=\"_ _1\"></span>l b<span class=\"_ _a\"></span>eeinflusst <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den: Die <span class=\"_ _1\"></span>global<span class=\"_ _d\"></span>e <span class=\"_ _1\"></span>Erw\u00e4rmu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hrt <span class=\"_ _1\"></span>da<span class=\"_ _d\"></span>zu, <span class=\"_ _1\"></span>dass d<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>Pr\u00e4<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ention<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Sch\u00e4den <span class=\"_ _1\"></span>dur<span class=\"_ _d\"></span>ch <span class=\"_ _1\"></span>Nat<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>efahre<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>im<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>Unde<span class=\"_ _d\"></span>rwriting<span class=\"_ _a\"></span>-<span class=\"_ _1\"></span>Pr<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ess eine immer <span class=\"_ _f\"></span>wichtiger<span class=\"_ _a\"></span>e <span class=\"_ _f\"> </span>Rolle <span class=\"_ _11\"> </span>s<span class=\"_ _a\"></span>pielt. <span class=\"_ _11\"> </span>De<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Betre<span class=\"_ _a\"></span>uungspro<span class=\"_ _a\"></span>zess <span class=\"_ _f\"> </span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n <span class=\"_ _11\"> </span>Firme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _d\"></span> <span class=\"_ _11\"> </span>und<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Gro\u00df<span class=\"_ _a\"></span>kund<span class=\"_ _1\"></span>:i<span class=\"_ _a\"></span>nnen <span class=\"_ _f\"> </span>beginnt <span class=\"_ _f\"> </span>mit <span class=\"_ _f\"> </span>einer <span class=\"_ _f\"> </span>sorgf\u00e4ltig<span class=\"_ _a\"></span>en Analyse <span class=\"_ _10\"> </span>der <span class=\"_ _12\"> </span>Nat<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rg<span class=\"_ _d\"></span>efahre<span class=\"_ _a\"></span>nsituatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>durc<span class=\"_ _d\"></span>h <span class=\"_ _12\"> </span>das <span class=\"_ _10\"> </span>VIG-Par<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ne<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>unt<span class=\"_ _d\"></span>ernehme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>R<span class=\"_ _1\"></span>isk <span class=\"_ _10\"> </span>Cons<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>lt. <span class=\"_ _12\"> </span>Ak<span class=\"_ _a\"></span>tuelle <span class=\"_ _12\"> </span>Nat<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>rgef<span class=\"_ _a\"></span>ahrenmod<span class=\"_ _a\"></span>elle erm\u00f6glic<span class=\"_ _a\"></span>hen gemei<span class=\"_ _a\"></span>nsam mit<span class=\"_ _a\"></span> den G<span class=\"_ _d\"></span>egebe<span class=\"_ _a\"></span>nheiten vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ort (z.B. b<span class=\"_ _a\"></span>ereits <span class=\"_ _d\"></span>ergrif<span class=\"_ _a\"></span>fene S<span class=\"_ _a\"></span>chutzma<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>na<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>) ei<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Ein<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ch\u00e4tzung <span class=\"_ _a\"></span>der Risiken. <span class=\"_ _1\"></span>Auf <span class=\"_ _1\"></span>dies<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> B<span class=\"_ _1\"></span>asis entwickel<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Expe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>t:inn<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Risk <span class=\"_ _1\"></span>Consult <span class=\"_ _1\"></span>ma<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>ges<span class=\"_ _a\"></span>chneiderte Empfehlung<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>, u<span class=\"_ _1\"></span>m die <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko-<span class=\"_ _3ca\"> </span>situatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>weiter<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>zu <span class=\"_ _3\"></span>verbesse<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>und <span class=\"_ _3\"></span>Sch\u00e4de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>zu <span class=\"_ _3\"></span>vermeid<span class=\"_ _a\"></span>en. <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>konditionen <span class=\"_ _3\"></span>lei<span class=\"_ _d\"></span>ten <span class=\"_ _3\"></span>sich <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ebendies<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Risi<span class=\"_ _d\"></span>ko<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>situatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>ab  und<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>m<span class=\"_ _a\"></span>anchen  F\u00e4<span class=\"_ _1\"></span>lle<span class=\"_ _a\"></span>n <span class=\"_ _7\"> </span>er<span class=\"_ _1\"></span>m\u00f6gl<span class=\"_ _a\"></span>icht <span class=\"_ _7\"> </span>die  Umsetzung <span class=\"_ _7\"> </span>vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ges<span class=\"_ _a\"></span>chlagener <span class=\"_ _7\"> </span>Ma<span class=\"_ _a\"></span>\u00dfnahmen  \u00fc<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rhaup<span class=\"_ _a\"></span>t <span class=\"_ _7\"> </span>erst, <span class=\"_ _7\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> betr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span>fen<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> z<span class=\"_ _1\"></span>u versiche<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>Risk Consult analysiert im Au<span class=\"_ _1\"></span>ftrag der <span class=\"_ _1\"></span>VIG jedes Jahr <span class=\"_ _1\"></span>ru<span class=\"_ _d\"></span>nd <span class=\"_ _1\"></span>2.000<span class=\"_ _d\"></span> B<span class=\"_ _1\"></span>etriebss<span class=\"_ _a\"></span>t\u00e4tten und leistet som<span class=\"_ _a\"></span>it einen <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>esentli<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>n Beit<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ag, <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m die <span class=\"_ _a\"></span>W<span class=\"_ _1\"></span>irts<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>haft r<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>sil<span class=\"_ _a\"></span>ien<span class=\"_ _1\"></span>ter geg<span class=\"_ _a\"></span>en\u00fcber Na<span class=\"_ _a\"></span>turgefahr<span class=\"_ _a\"></span>en zu m<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. S\u00e4mtlich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>bekan<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _11\"> </span>Klima<span class=\"_ _a\"></span>risiken <span class=\"_ _10\"> </span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>im <span class=\"_ _11\"> </span>vorlieg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Konze<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nabschl<span class=\"_ _d\"></span>uss <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>Bewertung<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>der <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>erm\u00f6ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>erte <span class=\"_ _11\"> </span>und<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>erbindl<span class=\"_ _d\"></span>ichkeite<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>einbe<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>oge<span class=\"_ _a\"></span>n w<span class=\"_ _1\"></span>or<span class=\"_ _a\"></span>den. In diesem<span class=\"_ _d\"></span> Zusamm<span class=\"_ _a\"></span>enhang wird<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>uf d<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>im Ges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4ftsj<span class=\"_ _a\"></span>ahr aufgetr<span class=\"_ _a\"></span>etenen Sturm-<span class=\"_ _a\"></span> u<span class=\"_ _1\"></span>nd Unwetters<span class=\"_ _a\"></span>ch\u00e4den v<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>lc<span class=\"_ _a\"></span>he in der Bil<span class=\"_ _a\"></span>anz und <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>ewinn- <span class=\"_ _a\"></span>und V<span class=\"_ _a\"></span>erlustr<span class=\"_ _a\"></span>echnung <span class=\"_ _a\"></span>Ber\u00fccksic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tig<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fund<span class=\"_ _a\"></span>en haben.<span class=\"_ _a\"></span> R\u00fcckvers<span class=\"_ _d\"></span>ich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rung<span class=\"_ _a\"></span> Die <span class=\"_ _a\"></span>VIG<span class=\"_ _1\"></span>-V<span class=\"_ _2\"></span>ersiche<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>gsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _a\"></span>begre<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zt <span class=\"_ _a\"></span>ihre m<span class=\"_ _a\"></span>\u00f6glic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e Haf<span class=\"_ _d\"></span>tu<span class=\"_ _a\"></span>ng aus <span class=\"_ _a\"></span>dem <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ersicheru<span class=\"_ _d\"></span>ngsges<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h\u00e4ft, <span class=\"_ _a\"></span>indem <span class=\"_ _a\"></span>sie, <span class=\"_ _a\"></span>sowe<span class=\"_ _1\"></span>it <span class=\"_ _a\"></span>erfor<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>lich, <span class=\"_ _1\"></span>eine<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>eil <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>\u00fcbernomm<span class=\"_ _a\"></span>enen <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ken <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>int<span class=\"_ _d\"></span>ernatio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>alen R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsm<span class=\"_ _a\"></span>arkt <span class=\"_ _1\"></span>weitergibt.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Innerhalb <span class=\"_ _1\"></span>de<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>VIG-<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _a\"></span>werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>zu<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>eil <span class=\"_ _a\"></span>Risike<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungsgesel<span class=\"_ _d\"></span>lsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aft<span class=\"_ _a\"></span>en r\u00fcck<span class=\"_ _a\"></span>ver<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>hert, di<span class=\"_ _a\"></span>e wie<span class=\"_ _a\"></span>deru<span class=\"_ _1\"></span>m <span class=\"_ _2\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _a\"></span>pen-<span class=\"_ _3ca\"> </span>ebene a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> ext<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>ne R\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _d\"></span>cher<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>eit<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rgegeb<span class=\"_ _a\"></span>en werd<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> R<span class=\"_ _1\"></span>\u00dcCK<span class=\"_ _a\"></span>VERSICHERUNGSRI<span class=\"_ _a\"></span>C<span class=\"_ _1\"></span>HTLINI<span class=\"_ _a\"></span>E Die <span class=\"_ _2\"></span>R\u00fcckversi<span class=\"_ _a\"></span>cherungsric<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tli<span class=\"_ _a\"></span>nie <span class=\"_ _a\"></span>wird <span class=\"_ _4\"></span>zwischen <span class=\"_ _2\"></span>der <span class=\"_ _4\"></span>zentralen <span class=\"_ _4\"></span>R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _d\"></span>ngsabteil<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _4\"></span>und <span class=\"_ _2\"></span>dem <span class=\"_ _2\"></span>f\u00fcr <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>R\u00fcckversi<span class=\"_ _a\"></span>cherung verantwor<span class=\"_ _a\"></span>tlichen <span class=\"_ _a\"></span>V<span class=\"_ _d\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>stand<span class=\"_ _a\"></span> j\u00e4hrli<span class=\"_ _a\"></span>ch w<span class=\"_ _a\"></span>\u00e4hrend <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Entwickl<span class=\"_ _a\"></span>ung <span class=\"_ _a\"></span>der<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>R\u00fcck<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngss<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>rategie<span class=\"_ _a\"></span> f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>das <span class=\"_ _a\"></span>n\u00e4chste <span class=\"_ _a\"></span>Gesch\u00e4f<span class=\"_ _a\"></span>tsjahr festgese<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>zt. <span class=\"_ _3\"></span>Sie <span class=\"_ _3\"></span>verpfl<span class=\"_ _a\"></span>ichtet <span class=\"_ _3\"></span>jede <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngsges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>haft,<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>unter <span class=\"_ _3\"></span>Einbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>ung <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>zentral<span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>R\u00fcckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsab<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>eilu<span class=\"_ _a\"></span>ng, eine <span class=\"_ _f\"></span>f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>ih<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>lokale <span class=\"_ _e\"></span>Gesell<span class=\"_ _a\"></span>schaft <span class=\"_ _e\"></span>angemess<span class=\"_ _a\"></span>ene <span class=\"_ _e\"></span>R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsde<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _e\"></span>zu <span class=\"_ _e\"></span>gestalt<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>. <span class=\"_ _e\"></span>Dur<span class=\"_ _a\"></span>ch <span class=\"_ _e\"></span>diese <span class=\"_ _e\"></span>Richtli<span class=\"_ _d\"></span>nie <span class=\"_ _e\"></span>sind<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>di<span class=\"_ _d\"></span>e<span class=\"_ _1\"></span> nachste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>en Punkte g<span class=\"_ _a\"></span>eregelt.<span class=\"_ _a\"></span> R\u00fcckversic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>ist<span class=\"_ _a\"></span> V<span class=\"_ _a\"></span>orausset<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ung f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r die<span class=\"_ _a\"></span> Zu<span class=\"_ _1\"></span>sage<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>vo<span class=\"_ _3ca\"> </span>n <span class=\"_ _a\"></span>Versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>eru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gss<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>utz<span class=\"_ _a\"></span> Fachabtei<span class=\"_ _a\"></span>lungen d\u00fcrfe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> eine verpfl<span class=\"_ _d\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tende Z<span class=\"_ _a\"></span>usage zur V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _a\"></span>cherung ein<span class=\"_ _d\"></span>es Risiko<span class=\"_ _d\"></span>s \u00fcber einem <span class=\"_ _a\"></span>b<span class=\"_ _1\"></span>estimm<span class=\"_ _a\"></span>ten Limit nur da<span class=\"_ _a\"></span>nn abgebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, we<span class=\"_ _a\"></span>nn<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>ber<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>its a<span class=\"_ _a\"></span>usreich<span class=\"_ _a\"></span>end R\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _d\"></span>cheru<span class=\"_ _d\"></span>ngssch<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tz z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>esicher<span class=\"_ _d\"></span>t wur<span class=\"_ _a\"></span>de. Eigenbeh<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lte<span class=\"_ _a\"></span> Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>weit <span class=\"_ _3\"></span>ist <span class=\"_ _3\"></span>f<span class=\"_ _d\"></span>estgeleg<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>dass <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>f <span class=\"_ _3\"></span>PM<span class=\"_ _a\"></span>L-Basis <span class=\"_ _3\"></span>(pr<span class=\"_ _d\"></span>ob<span class=\"_ _3ca\"> </span>abl<span class=\"_ _d\"></span>e <span class=\"_ _3\"></span>maxim<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _3\"></span>loss)<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>maximal <span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>UR 70 M<span class=\"_ _a\"></span>io. <span class=\"_ _3\"></span>f\u00fcr <span class=\"_ _3\"></span>Natu<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>katas<span class=\"_ _a\"></span>trophe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>schaden<span class=\"_ _a\"></span>ereignis<span class=\"_ _a\"></span>se ins <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ko gestell<span class=\"_ _d\"></span>t werd<span class=\"_ _a\"></span>en. De<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> g<span class=\"_ _a\"></span>ruppenw<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>it maxi<span class=\"_ _a\"></span>male <span class=\"_ _a\"></span>Eigenbehalt<span class=\"_ _a\"></span> je Ein<span class=\"_ _d\"></span>zelsch<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>den<span class=\"_ _a\"></span> betr\u00e4gt <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>niger <span class=\"_ _a\"></span>als EUR 25 Mi<span class=\"_ _a\"></span>o. Auswahl der <span class=\"_ _a\"></span>R\u00fc<span class=\"_ _1\"></span>ckve<span class=\"_ _a\"></span>rsicherer \u2013<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Streu<span class=\"_ _a\"></span>ung Die <span class=\"_ _2\"></span>VIG <span class=\"_ _a\"></span>Holding<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>und <span class=\"_ _a\"></span>ihr<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>T<span class=\"_ _4\"></span>ochterges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>verteilen<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>ih<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>e <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>\u00fcck<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>cherungsabs<span class=\"_ _d\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erung <span class=\"_ _2\"></span>auf <span class=\"_ _2\"></span>eine <span class=\"_ _a\"></span>Viel<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahl <span class=\"_ _2\"></span>versc<span class=\"_ _d\"></span>hiede<span class=\"_ _a\"></span>ner international<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>R\u00fcckversic<span class=\"_ _a\"></span>herungsges<span class=\"_ _a\"></span>ellschafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _10\"> </span>die <span class=\"_ _10\"> </span>nach <span class=\"_ _10\"> </span>Einsch\u00e4tzu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _10\"> </span>der <span class=\"_ _10\"> </span>VIG <span class=\"_ _12\"> </span>Hol<span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ing <span class=\"_ _10\"> </span>\u00fcber <span class=\"_ _10\"> </span>angemess<span class=\"_ _a\"></span>ene <span class=\"_ _12\"> </span>Bo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>it<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>t verf\u00fcgen, <span class=\"_ _2\"></span>um <span class=\"_ _a\"></span>das <span class=\"_ _2\"></span>aus <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Zahlu<span class=\"_ _d\"></span>ngsunf\u00e4<span class=\"_ _d\"></span>higkeit <span class=\"_ _2\"></span>eines <span class=\"_ _2\"></span>R\u00fcckver<span class=\"_ _d\"></span>sicher<span class=\"_ _a\"></span>ers <span class=\"_ _a\"></span>(Kredit<span class=\"_ _a\"></span>risiko) <span class=\"_ _a\"></span>erw<span class=\"_ _d\"></span>achsend<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>isi<span class=\"_ _d\"></span>ko <span class=\"_ _2\"></span>zu <span class=\"_ _a\"></span>minimi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>Das monet\u00e4r<span class=\"_ _a\"></span>e Limit p<span class=\"_ _a\"></span>ro R\u00fcckv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herer is<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> jed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> T<span class=\"_ _4\"></span>och<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rgesell<span class=\"_ _a\"></span>sch<span class=\"_ _1\"></span>aft i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>divid<span class=\"_ _a\"></span>uell festgel<span class=\"_ _d\"></span>egt. Auswahl der <span class=\"_ _a\"></span>R\u00fc<span class=\"_ _1\"></span>ckve<span class=\"_ _a\"></span>rsicherer \u2013<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Rati<span class=\"_ _d\"></span>ng F\u00fcr Sp<span class=\"_ _a\"></span>arten, <span class=\"_ _a\"></span>in den<span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> S<span class=\"_ _a\"></span>ch\u00e4den <span class=\"_ _a\"></span>langfristig<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>abgewickelt <span class=\"_ _a\"></span>werd<span class=\"_ _a\"></span>en, ins<span class=\"_ _a\"></span>be<span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>ndere <span class=\"_ _a\"></span>f\u00fcr Kf<span class=\"_ _a\"></span>z-Haftpfli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ht, <span class=\"_ _a\"></span>Allgemei<span class=\"_ _a\"></span>ne Haftpfl<span class=\"_ _a\"></span>icht <span class=\"_ _a\"></span>und Luftfahrt, <span class=\"_ _e\"></span>verwend<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>die <span class=\"_ _e\"></span>VIG-V<span class=\"_ _2\"></span>ersicheru<span class=\"_ _d\"></span>ngsg<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uppe <span class=\"_ _e\"></span>R\u00fcckv<span class=\"_ _d\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>er <span class=\"_ _11\"> </span>mit <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>orrag<span class=\"_ _a\"></span>endem <span class=\"_ _e\"></span>R<span class=\"_ _1\"></span>ati<span class=\"_ _d\"></span>ng <span class=\"_ _f\"> </span>(zumind<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st <span class=\"_ _f\"></span>S<span class=\"_ _a\"></span>tandard<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>&amp;<span class=\"_ _1\"></span> Poor\u2019<span class=\"_ _4\"></span>s-Rati<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g \u201eA\u201c, bevorzugt \u201eAA\u201c oder h<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>es <span class=\"_ _1\"></span>Rating<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>, welches mit gro\u00dfer W<span class=\"_ _a\"></span>ahrscheinli<span class=\"_ _a\"></span>chkeit auch <span class=\"_ _1\"></span>langf<span class=\"_ _a\"></span>ristig bestehen wird. <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>\u00fcr <span class=\"_ _a\"></span>Sparte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>mit r<span class=\"_ _a\"></span>asch <span class=\"_ _a\"></span>abzuwickel<span class=\"_ _d\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>Sch<span class=\"_ _a\"></span>\u00e4den <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>z.B. <span class=\"_ _2\"></span>Naturkatastr<span class=\"_ _a\"></span>ophen, <span class=\"_ _a\"></span>Feuer<span class=\"_ _4\"></span>, T<span class=\"_ _5b\"></span>echnik, <span class=\"_ _a\"></span>T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>anspo<span class=\"_ _a\"></span>rt<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>Sturm, <span class=\"_ _a\"></span>Einb<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>uch,<span class=\"_ _d\"></span> Haush<span class=\"_ _d\"></span>alt, <span class=\"_ _e\"></span>Leit<span class=\"_ _d\"></span>ungswass<span class=\"_ _a\"></span>er<span class=\"_ _2\"></span>, <span class=\"_ _f\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tok<span class=\"_ _d\"></span>asko), <span class=\"_ _3\"></span>bei <span class=\"_ _f\"></span>d<span class=\"_ _d\"></span>ene<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>die <span class=\"_ _e\"></span>An<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>ahl <span class=\"_ _3\"></span>der <span class=\"_ _e\"></span>R\u00fcckve<span class=\"_ _d\"></span>rsicher<span class=\"_ _a\"></span>er <span class=\"_ _f\"> </span>gr\u00f6<span class=\"_ _a\"></span>\u00dfer <span class=\"_ _e\"></span>ist, <span class=\"_ _e\"></span>ist <span class=\"_ _e\"></span>das <span class=\"_ _e\"></span>be<span class=\"_ _d\"></span>vorzugte <span class=\"_ _3\"></span>Rating Standar<span class=\"_ _a\"></span>d <span class=\"_ _12\"> </span>&amp; <span class=\"_ _10\"> </span>Poor\u2019<span class=\"_ _4\"></span>s <span class=\"_ _10\"> </span>\u201e<span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>\u201c <span class=\"_ _12\"> </span>oder <span class=\"_ _10\"> </span>h\u00f6her<span class=\"_ _4\"></span>. <span class=\"_ _12\"> </span>Nur <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>wen<span class=\"_ _1\"></span>ig<span class=\"_ _a\"></span>en <span class=\"_ _10\"> </span>Einzelf\u00e4l<span class=\"_ _a\"></span>len<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>werd<span class=\"_ _a\"></span>en <span class=\"_ _12\"> </span>auc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>, <span class=\"_ _10\"> </span>zeitlich <span class=\"_ _10\"> </span>begre<span class=\"_ _a\"></span>nzt, <span class=\"_ _12\"> </span>R\u00fc<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>kversi<span class=\"_ _a\"></span>cherer <span class=\"_ _11\"> </span>mit niedriger<span class=\"_ _a\"></span>em Rating <span class=\"_ _a\"></span>akzeptier<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> Gestalt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng d<span class=\"_ _d\"></span>er R\u00fcckve<span class=\"_ _a\"></span>rsicherungs<span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rogr<span class=\"_ _d\"></span>amme<span class=\"_ _a\"></span> R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsd<span class=\"_ _a\"></span>eckunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>k\u00f6nne<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>sofern <span class=\"_ _2\"></span>wirtschaftl<span class=\"_ _3ca\"> </span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>ertr<span class=\"_ _a\"></span>etbar<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>von <span class=\"_ _2\"></span>jeder <span class=\"_ _2\"></span>T<span class=\"_ _4\"></span>ochterg<span class=\"_ _a\"></span>esellschaft <span class=\"_ _2\"></span>indi<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ell <span class=\"_ _2\"></span>bei <span class=\"_ _2\"></span>externen R\u00fcckve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>gekauft werde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Falls de<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>Einkauf <span class=\"_ _1\"></span>indi<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>id<span class=\"_ _a\"></span>ueller <span class=\"_ _1\"></span>R\u00fcckversic<span class=\"_ _a\"></span>herungsver<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>r\u00e4ge <span class=\"_ _1\"></span>je <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ochte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>schaft <span class=\"_ _1\"></span>nur <span class=\"_ _1\"></span>zu unwirtsc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>aftlic<span class=\"_ _a\"></span>hen <span class=\"_ _1\"></span>Konditio<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>en er<span class=\"_ _1\"></span>folg<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>k<span class=\"_ _a\"></span>ann, <span class=\"_ _3\"></span>s<span class=\"_ _a\"></span>trebt <span class=\"_ _1\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>VIG-<span class=\"_ _a\"></span>Ve<span class=\"_ _a\"></span>rsicherungsg<span class=\"_ _a\"></span>ruppe <span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>weit <span class=\"_ _1\"></span>wi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>m\u00f6gli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>h <span class=\"_ _1\"></span>eine <span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>einsam<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Platzier<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng <span class=\"_ _12\"> </span>von  R\u00fcc<span class=\"_ _a\"></span>kver<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsv<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rtr\u00e4g<span class=\"_ _a\"></span>en  zur  Abd<span class=\"_ _a\"></span>ec<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng  vo<span class=\"_ _a\"></span>n  R<span class=\"_ _1\"></span>isi<span class=\"_ _a\"></span>ken  aus  d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>  D<span class=\"_ _a\"></span>ec<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>ung  von  N<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _d\"></span>urkatastr<span class=\"_ _a\"></span>ophen, Sachspa<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ten,<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>Unfall, <span class=\"_ _11\"> </span>T<span class=\"_ _2\"></span>ranspo<span class=\"_ _d\"></span>rt <span class=\"_ _10\"> </span>und <span class=\"_ _10\"> </span>Luftfa<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>rt <span class=\"_ _10\"> </span>sowi<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Kfz-H<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ftpfl<span class=\"_ _a\"></span>ich<span class=\"_ _1\"></span>t <span class=\"_ _11\"> </span>an. <span class=\"_ _12\"> </span>Ko<span class=\"_ _a\"></span>nzerninterne <span class=\"_ _10\"> </span>R\u00fcckversi<span class=\"_ _a\"></span>cherungs\u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nahm<span class=\"_ _d\"></span>en werde<span class=\"_ _a\"></span>n, <span class=\"_ _11\"> </span>wenn <span class=\"_ _f\"> </span>au<span class=\"_ _1\"></span>s <span class=\"_ _f\"> </span>Aspekt<span class=\"_ _d\"></span>en <span class=\"_ _f\"> </span>der <span class=\"_ _11\"> </span>Risikostr<span class=\"_ _a\"></span>euung <span class=\"_ _f\"> </span>n<span class=\"_ _1\"></span>\u00f6<span class=\"_ _a\"></span>tig, <span class=\"_ _11\"> </span>durch <span class=\"_ _f\"></span>Retro<span class=\"_ _a\"></span>zession <span class=\"_ _11\"> </span>ebe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>fall<span class=\"_ _a\"></span>s <span class=\"_ _11\"> </span>an<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>den <span class=\"_ _11\"> </span>R\u00fcc<span class=\"_ _a\"></span>kver<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herungsm<span class=\"_ _a\"></span>arkt weiterg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>geb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n.  Liquidit\u00e4t<span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>manag<span class=\"_ _a\"></span>ement<span class=\"_ _d\"></span> Die <span class=\"_ _11\"> </span>VIG-V<span class=\"_ _2\"></span>ersicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _11\"> </span>s<span class=\"_ _d\"></span>teuert <span class=\"_ _11\"> </span>ihre <span class=\"_ _f\"> </span>Liquidit\u00e4<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>aufgrund <span class=\"_ _f\"> </span>von<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>R<span class=\"_ _1\"></span>ic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tlinie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>, <span class=\"_ _11\"> </span>die <span class=\"_ _11\"> </span>vom <span class=\"_ _11\"> </span>V<span class=\"_ _a\"></span>orst<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nd <span class=\"_ _11\"> </span>der <span class=\"_ _f\"> </span>V<span class=\"_ _1\"></span>IG <span class=\"_ _11\"> </span>Holding <span class=\"_ _f\"> </span>be-<span class=\"_ _3ca\"> </span>schlosse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> wurde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. Die Plan<span class=\"_ _d\"></span>ung der Liquidit\u00e4t obli<span class=\"_ _a\"></span>egt <span class=\"_ _1\"></span>grund<span class=\"_ _a\"></span>s\u00e4tz<span class=\"_ _1\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> jeder T<span class=\"_ _4\"></span>ochterg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sells<span class=\"_ _a\"></span>chaft bzw<span class=\"_ _a\"></span>. der V<span class=\"_ _1\"></span>IG Holdi<span class=\"_ _a\"></span>ng <span class=\"_ _1\"></span>selb<span class=\"_ _a\"></span>st. Die <span class=\"_ _a\"></span>Allokation <span class=\"_ _a\"></span>des <span class=\"_ _a\"></span>Kapitals <span class=\"_ _a\"></span>f\u00fcr <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>gesamt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>VIG-V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>herung<span class=\"_ _a\"></span>sgruppe <span class=\"_ _a\"></span>wird <span class=\"_ _a\"></span>von <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>VIG H<span class=\"_ _d\"></span>olding<span class=\"_ _a\"></span> als<span class=\"_ _d\"></span> <span class=\"_ _a\"></span>Oberges<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>lls<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>haft <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>org<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>nomme<span class=\"_ _d\"></span>n. So<span class=\"_ _a\"></span>mit wir<span class=\"_ _a\"></span>d ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>eff<span class=\"_ _a\"></span>izien<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rteil<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>des K<span class=\"_ _a\"></span>apitals i<span class=\"_ _a\"></span>nnerhalb <span class=\"_ _d\"></span>der <span class=\"_ _a\"></span>VIG-V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngsg<span class=\"_ _a\"></span>ruppe erm\u00f6g<span class=\"_ _d\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t. <span class=\"_ _2\"></span>G<span class=\"_ _1\"></span>leic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>zeitig<span class=\"_ _a\"></span> erlaubt <span class=\"_ _3\"></span>dies <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>VIG <span class=\"_ _3\"></span>Holding <span class=\"_ _e\"></span>si<span class=\"_ _d\"></span>cherz<span class=\"_ _d\"></span>ustellen, <span class=\"_ _3\"></span>dass <span class=\"_ _3\"></span>die <span class=\"_ _f\"></span>ang<span class=\"_ _a\"></span>estrebte<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>Liquidit<span class=\"_ _a\"></span>\u00e4ts- <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>Kapitala<span class=\"_ _a\"></span>usstattu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _e\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>ohl <span class=\"_ _3\"></span>auf <span class=\"_ _e\"></span>VIG-<span class=\"_ _3ca\"> </span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>erungsg<span class=\"_ _a\"></span>ruppen<span class=\"_ _d\"></span>ebene als<span class=\"_ _a\"></span> auch bei <span class=\"_ _d\"></span>den ei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zeln<span class=\"_ _a\"></span>en operati<span class=\"_ _d\"></span>ven Ei<span class=\"_ _d\"></span>nheiten <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>erf\u00fcg<span class=\"_ _a\"></span>bar ist.<span class=\"_ _a\"></span> Der gr\u00f6<span class=\"_ _a\"></span>\u00dfte<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>T<span class=\"_ _2\"></span>eil de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> li<span class=\"_ _a\"></span>qu<span class=\"_ _1\"></span>iden Mi<span class=\"_ _a\"></span>ttel f\u00fcr die l<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ufen<span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>G<span class=\"_ _1\"></span>esch<span class=\"_ _a\"></span>\u00e4ftst\u00e4tigkeit st<span class=\"_ _a\"></span>ammt aus Pr<span class=\"_ _a\"></span>\u00e4mienei<span class=\"_ _d\"></span>nnahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> aus d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> E<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>st<span class=\"_ _d\"></span>versic<span class=\"_ _a\"></span>he-<span class=\"_ _3ca\"> </span>rung <span class=\"_ _3\"></span>so<span class=\"_ _a\"></span>wie <span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>laufe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>eranlag<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngser<span class=\"_ _a\"></span>tr\u00e4gen <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>erkaufs<span class=\"_ _d\"></span>erl\u00f6sen <span class=\"_ _1\"></span>von <span class=\"_ _1\"></span>Kapitala<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>lage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>D<span class=\"_ _a\"></span>em <span class=\"_ _3\"></span>st<span class=\"_ _a\"></span>ehen <span class=\"_ _3\"></span>auf<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>us-<span class=\"_ _3ca\"> </span>gabenseit<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>Schade<span class=\"_ _a\"></span>nzahlung<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n in <span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>er Schade<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>- und Unfallv<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ng und Leistu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsa<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _d\"></span>zahlung<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>aus der Lebens-<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>und Kranke<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>versic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>ung entgege<span class=\"_ _a\"></span>n. Aus diesem l<span class=\"_ _a\"></span>iquide<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Saldo <span class=\"_ _a\"></span>we<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>den Abs<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ss- <span class=\"_ _a\"></span>und Betriebskos<span class=\"_ _a\"></span>ten getr<span class=\"_ _a\"></span>agen. Ei<span class=\"_ _d\"></span>n <span class=\"_ _2\"></span>nat<span class=\"_ _a\"></span>\u00fcrli<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>Liq<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>dit<span class=\"_ _a\"></span>\u00e4ts<span class=\"_ _d\"></span>pol<span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>r e<span class=\"_ _a\"></span>rgi<span class=\"_ _a\"></span>bt <span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h <span class=\"_ _a\"></span>aus<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Fristi<span class=\"_ _a\"></span>gk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>t <span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rs<span class=\"_ _d\"></span>i<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rungs<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>esch<span class=\"_ _a\"></span>\u00e4ft<span class=\"_ _a\"></span>s. <span class=\"_ _a\"></span>Im <span class=\"_ _2\"></span>Geg<span class=\"_ _a\"></span>enz<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>zur <span class=\"_ _a\"></span>In<span class=\"_ _d\"></span>k<span class=\"_ _d\"></span>ass<span class=\"_ _a\"></span>ie<span class=\"_ _a\"></span>rung <span class=\"_ _2\"></span>vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> Pr\u00e4<span class=\"_ _a\"></span>mi<span class=\"_ _d\"></span>en <span class=\"_ _1\"></span>g<span class=\"_ _d\"></span>ew<span class=\"_ _a\"></span>\u00e4hrl<span class=\"_ _a\"></span>eist<span class=\"_ _a\"></span>et <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>VI<span class=\"_ _a\"></span>G-V<span class=\"_ _2\"></span>e<span class=\"_ _d\"></span>rsi<span class=\"_ _a\"></span>che<span class=\"_ _d\"></span>ru<span class=\"_ _a\"></span>ngsg<span class=\"_ _a\"></span>rup<span class=\"_ _d\"></span>pe<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ei<span class=\"_ _a\"></span>nen <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>rungs<span class=\"_ _a\"></span>s<span class=\"_ _a\"></span>chut<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _a\"></span>\u00fcr <span class=\"_ _1\"></span>ei<span class=\"_ _a\"></span>ne <span class=\"_ _1\"></span>besti<span class=\"_ _a\"></span>mm<span class=\"_ _a\"></span>te <span class=\"_ _1\"></span>Pe<span class=\"_ _a\"></span>riod<span class=\"_ _a\"></span>e, <span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>d<span class=\"_ _a\"></span>er <span class=\"_ _1\"></span>bis <span class=\"_ _1\"></span>zu<span class=\"_ _a\"></span>m Ei<span class=\"_ _d\"></span>nt<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>tt <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nes <span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>ersic<span class=\"_ _a\"></span>her<span class=\"_ _a\"></span>ungsf<span class=\"_ _a\"></span>al<span class=\"_ _d\"></span>ls <span class=\"_ _2\"></span>kei<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>unmit<span class=\"_ _a\"></span>tel<span class=\"_ _a\"></span>bar<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>Cas<span class=\"_ _a\"></span>h <span class=\"_ _a\"></span>Outfl<span class=\"_ _a\"></span>ow <span class=\"_ _2\"></span>geg<span class=\"_ _a\"></span>en\u00fcb<span class=\"_ _a\"></span>ers<span class=\"_ _a\"></span>teht<span class=\"_ _a\"></span>. Di<span class=\"_ _a\"></span>ese<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>Liqu<span class=\"_ _a\"></span>idit<span class=\"_ _a\"></span>\u00e4ts<span class=\"_ _a\"></span>pols<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>r <span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>rd <span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>em <span class=\"_ _a\"></span>Zei<span class=\"_ _a\"></span>t-<span class=\"_ _3ca\"> </span>ra<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>m<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _d\"></span>nv<span class=\"_ _d\"></span>esti<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>t und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ge<span class=\"_ _a\"></span>neri<span class=\"_ _a\"></span>ert K<span class=\"_ _a\"></span>api<span class=\"_ _a\"></span>tale<span class=\"_ _a\"></span>rtr<span class=\"_ _d\"></span>\u00e4ge<span class=\"_ _a\"></span>. Ein<span class=\"_ _a\"></span> T<span class=\"_ _4\"></span>eil wi<span class=\"_ _a\"></span>rd i<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>li<span class=\"_ _a\"></span>qui<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>agen<span class=\"_ _a\"></span> geha<span class=\"_ _a\"></span>lte<span class=\"_ _a\"></span>n, um ei<span class=\"_ _a\"></span>ne<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>sc<span class=\"_ _a\"></span>hnel<span class=\"_ _a\"></span>le Um<span class=\"_ _a\"></span>wa<span class=\"_ _a\"></span>ndl<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n Ba<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-<span class=\"_ _3ca\"> </span>mit<span class=\"_ _a\"></span>tel <span class=\"_ _2\"></span>zu<span class=\"_ _a\"></span>r <span class=\"_ _2\"></span>Zahl<span class=\"_ _a\"></span>ung <span class=\"_ _4\"></span>von <span class=\"_ _2\"></span>S<span class=\"_ _a\"></span>chad<span class=\"_ _d\"></span>en<span class=\"_ _a\"></span>ans<span class=\"_ _a\"></span>pr\u00fc<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>zu <span class=\"_ _2\"></span>ge<span class=\"_ _a\"></span>w\u00e4h<span class=\"_ _a\"></span>rlei<span class=\"_ _a\"></span>sten<span class=\"_ _a\"></span>. <span class=\"_ _2\"></span>Da<span class=\"_ _a\"></span>r\u00fcb<span class=\"_ _d\"></span>er <span class=\"_ _2\"></span>hi<span class=\"_ _a\"></span>na<span class=\"_ _d\"></span>us <span class=\"_ _2\"></span>is<span class=\"_ _d\"></span>t <span class=\"_ _2\"></span>vo<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>all<span class=\"_ _a\"></span>em <span class=\"_ _2\"></span>d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>Anl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>hen<span class=\"_ _a\"></span>po<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>tf<span class=\"_ _a\"></span>olio<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>so <span class=\"_ _2\"></span>st<span class=\"_ _a\"></span>ruk<span class=\"_ _a\"></span>turi<span class=\"_ _a\"></span>ert, dass<span class=\"_ _a\"></span> e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>zu ei<span class=\"_ _a\"></span>nem Zei<span class=\"_ _a\"></span>tpun<span class=\"_ _a\"></span>kt<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>f\u00e4ll<span class=\"_ _a\"></span>ig wi<span class=\"_ _d\"></span>r<span class=\"_ _a\"></span>d, an dem<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _d\"></span>ts<span class=\"_ _d\"></span>pr<span class=\"_ _2\"></span>ech<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>Mi<span class=\"_ _a\"></span>ttel<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>vo<span class=\"_ _a\"></span>raus<span class=\"_ _a\"></span>sichtl<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>be<span class=\"_ _a\"></span>n\u00f6ti<span class=\"_ _a\"></span>gt wer<span class=\"_ _2\"></span>den.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Ext<span class=\"_ _a\"></span>erne<span class=\"_ _d\"></span> E<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nflu<span class=\"_ _a\"></span>ss-<span class=\"_ _3ca\"> </span>fa<span class=\"_ _d\"></span>kto<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>n wie di<span class=\"_ _d\"></span>e Ka<span class=\"_ _a\"></span>pita<span class=\"_ _a\"></span>lma<span class=\"_ _a\"></span>rkte<span class=\"_ _a\"></span>ntwi<span class=\"_ _a\"></span>ckl<span class=\"_ _a\"></span>ung und<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>as Zin<span class=\"_ _d\"></span>s<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>vea<span class=\"_ _a\"></span>u <span class=\"_ _1\"></span>be<span class=\"_ _a\"></span>einfl<span class=\"_ _a\"></span>uss<span class=\"_ _a\"></span>en di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> Li<span class=\"_ _a\"></span>quidi<span class=\"_ _a\"></span>t\u00e4ts<span class=\"_ _a\"></span>si<span class=\"_ _a\"></span>tuat<span class=\"_ _d\"></span>io<span class=\"_ _a\"></span>n dahi<span class=\"_ _a\"></span>ngeh<span class=\"_ _a\"></span>end<span class=\"_ _a\"></span>, dass s<span class=\"_ _a\"></span>ie die<span class=\"_ _a\"></span> M\u00f6gl<span class=\"_ _a\"></span>ic<span class=\"_ _a\"></span>hkei<span class=\"_ _a\"></span>t, d<span class=\"_ _a\"></span>as A<span class=\"_ _a\"></span>nl<span class=\"_ _a\"></span>agepo<span class=\"_ _a\"></span>rtfo<span class=\"_ _d\"></span>li<span class=\"_ _a\"></span>o z<span class=\"_ _a\"></span>um <span class=\"_ _a\"></span>Ma<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>kt<span class=\"_ _a\"></span>we<span class=\"_ _d\"></span>rt <span class=\"_ _a\"></span>zu <span class=\"_ _a\"></span>verk<span class=\"_ _a\"></span>aufe<span class=\"_ _a\"></span>n, b<span class=\"_ _a\"></span>eg\u00fc<span class=\"_ _a\"></span>nsti<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>en o<span class=\"_ _a\"></span>de<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ns<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>r\u00e4nke<span class=\"_ _a\"></span>n.<span class=\"_ _a\"></span> F\u00fcr <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>iq<span class=\"_ _a\"></span>uidit\u00e4tslage <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>Sch<span class=\"_ _d\"></span>aden- <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>Unfall<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersic<span class=\"_ _a\"></span>herung <span class=\"_ _1\"></span>sind <span class=\"_ _3\"></span>zudem <span class=\"_ _1\"></span>auch <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Z<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>itp<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nkt, <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>H\u00e4ufigkei<span class=\"_ _d\"></span>t <span class=\"_ _1\"></span>und <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>Be-<span class=\"_ _3ca\"> </span>lastung a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _d\"></span>che<span class=\"_ _d\"></span>rten Sch<span class=\"_ _a\"></span>\u00e4<span class=\"_ _1\"></span>d<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n auss<span class=\"_ _a\"></span>chlaggebe<span class=\"_ _a\"></span>nd. Ebens<span class=\"_ _a\"></span>o spielt die A<span class=\"_ _a\"></span>nzah<span class=\"_ _1\"></span>l d<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>ertragsve<span class=\"_ _d\"></span>rl\u00e4nge<span class=\"_ _a\"></span>run<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>en eine Rol<span class=\"_ _a\"></span>le.  Der <span class=\"_ _a\"></span>Liquidit\u00e4ts<span class=\"_ _a\"></span>bedarf <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>Lebens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rsicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>ir<span class=\"_ _d\"></span>d <span class=\"_ _a\"></span>im <span class=\"_ _a\"></span>Allge<span class=\"_ _a\"></span>meinen <span class=\"_ _a\"></span>davo<span class=\"_ _d\"></span>n b<span class=\"_ _a\"></span>ee<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nflusst, <span class=\"_ _a\"></span>wie <span class=\"_ _a\"></span>sich <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>tats\u00e4c<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>lich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Sterbli<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>hkeit im <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ergleic<span class=\"_ _a\"></span>h <span class=\"_ _1\"></span>zu <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>An<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ahme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _d\"></span>uf <span class=\"_ _1\"></span>dene<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die versicheru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>stechnisc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en R\u00fcckstellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen basier<span class=\"_ _a\"></span>en, <span class=\"_ _1\"></span>entwickelt.<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Au\u00dferd<span class=\"_ _a\"></span>em haben <span class=\"_ _2\"></span>Marktr<span class=\"_ _a\"></span>enditen <span class=\"_ _a\"></span>oder <span class=\"_ _2\"></span>Mindest<span class=\"_ _d\"></span>verzins<span class=\"_ _a\"></span>ungen <span class=\"_ _2\"></span>und <span class=\"_ _a\"></span>das <span class=\"_ _2\"></span>Ve<span class=\"_ _a\"></span>rhalten <span class=\"_ _2\"></span>der <span class=\"_ _a\"></span>Lebens<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ersi<span class=\"_ _a\"></span>cherungsku<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>den, <span class=\"_ _2\"></span>zum <span class=\"_ _2\"></span>Be<span class=\"_ _1\"></span>ispi<span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>hinsicht-<span class=\"_ _3ca\"> </span>lich der A<span class=\"_ _a\"></span>nzahl vo<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> R\u00fcckk\u00e4<span class=\"_ _a\"></span>ufen u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d K\u00fc<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>digu<span class=\"_ _d\"></span>ngen, A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> auf de<span class=\"_ _a\"></span>n Liquidi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>\u00e4ts<span class=\"_ _d\"></span>bedarf.<span class=\"_ _3ca\"> </span>Kapitalmana<span class=\"_ _a\"></span>gement Im <span class=\"_ _3\"></span>Inter<span class=\"_ _a\"></span>esse <span class=\"_ _1\"></span>unsere<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>Aktion\u00e4<span class=\"_ _a\"></span>re <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>unser<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ist <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>Ziel, <span class=\"_ _1\"></span>dass <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>VIG <span class=\"_ _3\"></span>Holdi<span class=\"_ _a\"></span>ng <span class=\"_ _3\"></span>jed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rzeit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ange-<span class=\"_ _3ca\"> </span>messe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>kapitali<span class=\"_ _a\"></span>siert <span class=\"_ _11\"> </span>ist <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>dass <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _e\"></span>operative<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rungsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sell<span class=\"_ _d\"></span>sc<span class=\"_ _d\"></span>hafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>zumi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>des<span class=\"_ _d\"></span>t <span class=\"_ _f\"> </span>ihr<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>jeweili<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>reg<span class=\"_ _d\"></span>ulatorisc<span class=\"_ _a\"></span>hen Kapitalanfor<span class=\"_ _2\"></span>derungen <span class=\"_ _2\"></span>erf\u00fclle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>VIG <span class=\"_ _2\"></span>Holding <span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>istoris<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>aufgrund <span class=\"_ _2\"></span>ihr<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>erfolgr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chen <span class=\"_ _a\"></span>Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftss<span class=\"_ _a\"></span>trategie <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>se<span class=\"_ _d\"></span>hr <span class=\"_ _a\"></span>kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>al-<span class=\"_ _3ca\"> </span>starkes <span class=\"_ _1\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _d\"></span>n. <span class=\"_ _1\"></span>Au<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>den Erha<span class=\"_ _1\"></span>lt <span class=\"_ _1\"></span>dies<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>guten <span class=\"_ _1\"></span>Kapitals<span class=\"_ _d\"></span>t\u00e4rk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>legen <span class=\"_ _1\"></span>wir <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Zuk<span class=\"_ _a\"></span>unft <span class=\"_ _3\"></span>beso<span class=\"_ _a\"></span>ndere<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>We<span class=\"_ _d\"></span>rt, <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l prof<span class=\"_ _a\"></span>itab<span class=\"_ _1\"></span>le <span class=\"_ _a\"></span>Wa<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>umsm\u00f6g<span class=\"_ _d\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>nutzen als<span class=\"_ _a\"></span> auch gro<span class=\"_ _a\"></span>\u00dfe<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Schadenerei<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isse a<span class=\"_ _a\"></span>bfedern zu k\u00f6<span class=\"_ _a\"></span>nnen<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> ST<span class=\"_ _a\"></span>ANDARD &amp;<span class=\"_ _a\"></span> POOR\u2019S-<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>A<span class=\"_ _2\"></span>TING Dar\u00fcber <span class=\"_ _e\"></span>h<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>aus <span class=\"_ _f\"></span>legt <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>VIG <span class=\"_ _f\"></span>Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>beso<span class=\"_ _a\"></span>nderes <span class=\"_ _e\"></span>Augenm<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>k <span class=\"_ _f\"></span>auf <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>in <span class=\"_ _f\"> </span>da<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rhaft <span class=\"_ _f\"> </span>starkes <span class=\"_ _f\"> </span>Kr<span class=\"_ _a\"></span>editrating <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>Ratingage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tur Standar<span class=\"_ _a\"></span>d &amp; Poor<span class=\"_ _a\"></span>\u2019<span class=\"_ _2\"></span>s <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>S&amp;P) <span class=\"_ _a\"></span>und u<span class=\"_ _d\"></span>nterzie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>her <span class=\"_ _a\"></span>regelm<span class=\"_ _d\"></span>\u00e4\u00df<span class=\"_ _a\"></span>ig der Be<span class=\"_ _a\"></span>wertung vo<span class=\"_ _a\"></span>n S&amp;P<span class=\"_ _17\"></span>. S&amp;P<span class=\"_ _a\"></span> hat i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r eig<span class=\"_ _a\"></span>enes <span class=\"_ _a\"></span>K<span class=\"_ _1\"></span>apit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lmo<span class=\"_ _a\"></span>dell, um das V<span class=\"_ _2\"></span>erh\u00e4lt<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is z<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en d<span class=\"_ _a\"></span>em erford<span class=\"_ _a\"></span>erlichen <span class=\"_ _a\"></span>Risikokapit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _d\"></span>er verf\u00fcg<span class=\"_ _a\"></span>baren Ka<span class=\"_ _a\"></span>pitalausst<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s U<span class=\"_ _a\"></span>ntern<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>hme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s zu <span class=\"_ _a\"></span>beurteil<span class=\"_ _a\"></span>en. <span class=\"_ _a\"></span>Im <span class=\"_ _a\"></span>Novem<span class=\"_ _a\"></span>ber 2023 <span class=\"_ _2\"></span>hat <span class=\"_ _a\"></span>S&amp;P <span class=\"_ _2\"></span>das <span class=\"_ _a\"></span>\u201eA+\u201c-<span class=\"_ _a\"></span>Ra<span class=\"_ _1\"></span>ti<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g, <span class=\"_ _2\"></span>verb<span class=\"_ _d\"></span>unden <span class=\"_ _a\"></span>mit <span class=\"_ _2\"></span>einem <span class=\"_ _2\"></span>\u201estabil<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n\u201c <span class=\"_ _2\"></span>Au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>blick, <span class=\"_ _a\"></span>best\u00e4tig<span class=\"_ _d\"></span>t. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>Kapit<span class=\"_ _d\"></span>al-<span class=\"_ _3ca\"> </span>ausstattu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>bersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eitet die f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>as AAA-Ni<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>eau g<span class=\"_ _a\"></span>eltende<span class=\"_ _a\"></span>n Anford<span class=\"_ _a\"></span>erungen.<span class=\"_ _a\"></span> Die <span class=\"_ _10\"> </span>na<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>rang<span class=\"_ _a\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Anl<span class=\"_ _a\"></span>eihe<span class=\"_ _a\"></span>n, <span class=\"_ _12\"> </span>be<span class=\"_ _a\"></span>geb<span class=\"_ _a\"></span>en  i<span class=\"_ _a\"></span>m <span class=\"_ _12\"> </span>J<span class=\"_ _a\"></span>ahr 2<span class=\"_ _a\"></span>015 <span class=\"_ _11\"> </span>(EUR<span class=\"_ _a\"></span> 400<span class=\"_ _a\"></span> Mi<span class=\"_ _a\"></span>o. <span class=\"_ _12\"> </span>Tie<span class=\"_ _a\"></span>r 2,<span class=\"_ _a\"></span>  er<span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>K\u00fcn<span class=\"_ _a\"></span>dig<span class=\"_ _a\"></span>ungst<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>in <span class=\"_ _12\"> </span>2<span class=\"_ _d\"></span>. <span class=\"_ _12\"> </span>M<span class=\"_ _a\"></span>\u00e4rz <span class=\"_ _10\"> </span>202<span class=\"_ _d\"></span>6<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>, <span class=\"_ _10\"> </span>im Ja<span class=\"_ _a\"></span>hr 20<span class=\"_ _a\"></span>17 <span class=\"_ _e\"></span>(EUR<span class=\"_ _a\"></span> 200<span class=\"_ _a\"></span> Mio<span class=\"_ _a\"></span>. <span class=\"_ _11\"> </span>Tie<span class=\"_ _a\"></span>r 2,<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>erst<span class=\"_ _a\"></span>er <span class=\"_ _f\"> </span>K\u00fcn<span class=\"_ _a\"></span>digu<span class=\"_ _a\"></span>ngs<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>rmin<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>13.<span class=\"_ _a\"></span> A<span class=\"_ _d\"></span>pril<span class=\"_ _a\"></span> 20<span class=\"_ _a\"></span>27<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>und<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>im <span class=\"_ _f\"></span>J<span class=\"_ _a\"></span>ahr 2<span class=\"_ _a\"></span>022 <span class=\"_ _e\"></span>(EUR<span class=\"_ _a\"></span> 50<span class=\"_ _d\"></span>0<span class=\"_ _a\"></span> Mio<span class=\"_ _a\"></span>. <span class=\"_ _11\"> </span>Tie<span class=\"_ _a\"></span>r 2, <span class=\"_ _e\"></span>erst<span class=\"_ _a\"></span>er K\u00fc<span class=\"_ _a\"></span>ndig<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>term<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> 1<span class=\"_ _a\"></span>5.<span class=\"_ _a\"></span> Jun<span class=\"_ _a\"></span>i 20<span class=\"_ _a\"></span>32<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>wer<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>von<span class=\"_ _a\"></span> S&amp;<span class=\"_ _a\"></span>P <span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>\u201eA-\u201c <span class=\"_ _2\"></span>be<span class=\"_ _a\"></span>werte<span class=\"_ _a\"></span>t. <span class=\"_ _a\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>S<span class=\"_ _a\"></span>enio<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-N<span class=\"_ _a\"></span>ach<span class=\"_ _d\"></span>hal<span class=\"_ _a\"></span>tigk<span class=\"_ _a\"></span>eits<span class=\"_ _a\"></span>anl<span class=\"_ _a\"></span>eihe,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wel<span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>Ja<span class=\"_ _a\"></span>hr 20<span class=\"_ _a\"></span>21 beg<span class=\"_ _a\"></span>ebe<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>wur<span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>(EU<span class=\"_ _a\"></span>R 50<span class=\"_ _a\"></span>0 <span class=\"_ _a\"></span>Mio.<span class=\"_ _d\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Lauf<span class=\"_ _a\"></span>zeit <span class=\"_ _1\"></span>15 <span class=\"_ _3\"></span>Ja<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>endf<span class=\"_ _a\"></span>\u00e4lli<span class=\"_ _a\"></span>g),<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>S&amp;<span class=\"_ _a\"></span>P <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>\u201eA\u201c<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>be<span class=\"_ _a\"></span>wer<span class=\"_ _d\"></span>tet<span class=\"_ _a\"></span>, <span class=\"_ _3\"></span>ein<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>S&amp;P<span class=\"_ _a\"></span>-An<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>nba<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>ist nic<span class=\"_ _a\"></span>ht <span class=\"_ _11\"> </span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ebe<span class=\"_ _a\"></span>n. <span class=\"_ _11\"> </span>Je<span class=\"_ _a\"></span>ne <span class=\"_ _11\"> </span>nac<span class=\"_ _a\"></span>hra<span class=\"_ _d\"></span>ngi<span class=\"_ _a\"></span>ge <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>eihe<span class=\"_ _a\"></span>, <span class=\"_ _11\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>im<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Jah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> 2<span class=\"_ _a\"></span>013<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>be<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>wurd<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>(EU<span class=\"_ _a\"></span>R 5<span class=\"_ _d\"></span>00<span class=\"_ _a\"></span> Mi<span class=\"_ _a\"></span>o. <span class=\"_ _11\"> </span>T<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>er <span class=\"_ _11\"> </span>2<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>wur<span class=\"_ _a\"></span>de <span class=\"_ _f\"> </span>zum <span class=\"_ _f\"> </span>erst<span class=\"_ _a\"></span>en K\u00fc<span class=\"_ _a\"></span>ndig<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>term<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> am<span class=\"_ _a\"></span> 9<span class=\"_ _a\"></span>. Okt<span class=\"_ _a\"></span>obe<span class=\"_ _a\"></span>r 2<span class=\"_ _a\"></span>023 <span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>ek\u00fc<span class=\"_ _a\"></span>ndig<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> AKTIVES K<span class=\"_ _a\"></span>APIT<span class=\"_ _a\"></span>ALMANAG<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>NT Die <span class=\"_ _3\"></span>VIG <span class=\"_ _3\"></span>Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>\u00fcb<span class=\"_ _d\"></span>erwac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>ihre<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Kapitalpo<span class=\"_ _d\"></span>sitio<span class=\"_ _a\"></span>nen <span class=\"_ _3\"></span>anhand <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>oben <span class=\"_ _3\"></span>angef<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hrte<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Kriterie<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>f\u00fchrt<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>angem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Ma<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>nahmen <span class=\"_ _1\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Kapitalst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ukt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>weiter <span class=\"_ _1\"></span>verbesse<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Kapital- <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Solvabilit\u00e4ts<span class=\"_ _a\"></span>position <span class=\"_ _1\"></span>dauerhaft <span class=\"_ _1\"></span>st\u00e4rk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>Als Ziel <span class=\"_ _2\"></span>setz<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>VIG <span class=\"_ _a\"></span>Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>alle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehmen <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Gruppe, <span class=\"_ _2\"></span>trotz <span class=\"_ _2\"></span>angestreb<span class=\"_ _a\"></span>ten <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>achstums, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>Solven<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>quote <span class=\"_ _e\"></span>zumindest <span class=\"_ _3\"></span>auf <span class=\"_ _e\"></span>de<span class=\"_ _1\"></span>m <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span>zeitigen <span class=\"_ _f\"></span>Ni<span class=\"_ _a\"></span>ve<span class=\"_ _1\"></span>au <span class=\"_ _3\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _e\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _e\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Holding <span class=\"_ _e\"></span>defini<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>Solvency <span class=\"_ _e\"></span>II-Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n Solve<span class=\"_ _d\"></span>nzkorrido<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>150<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bis <span class=\"_ _1\"></span>200<span class=\"fsb\"> </span>% <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Solven<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>q<span class=\"_ _d\"></span>uote, <span class=\"_ _1\"></span>wobei diese <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>andbreite <span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>die v<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nzelnen <span class=\"_ _1\"></span>Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ell-<span class=\"_ _3ca\"> </span></span></span>schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sp<span class=\"_ _d\"></span>ruch ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omm<span class=\"_ _a\"></span>enen \u00dcbe<span class=\"_ _a\"></span>rgangsr<span class=\"_ _a\"></span>egelungen f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r tec<span class=\"_ _a\"></span>hnische R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n festg<span class=\"_ _d\"></span>elegt <span class=\"_ _d\"></span>wird.<span class=\"_ _a\"></span> Der <span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>chwerpunkt<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>des Kapitalm<span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>ents <span class=\"_ _1\"></span>liegt auf de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nachra<span class=\"_ _d\"></span>ngige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und mit Eigenmitt<span class=\"_ _a\"></span>elcharakter<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ausges<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>ttet<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>la<span class=\"_ _a\"></span>ng-<span class=\"_ _3ca\"> </span>fristig<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Der <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eich <span class=\"_ _1\"></span>Gro<span class=\"_ _d\"></span>up <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>re<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sury <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Capital <span class=\"_ _1\"></span>Ma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>agem<span class=\"_ _d\"></span>ent <span class=\"_ _1\"></span>beoba<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htet <span class=\"_ _1\"></span>st\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dig die <span class=\"_ _3\"></span>Entwic<span class=\"_ _a\"></span>klungen a<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span>den <span class=\"_ _e\"></span>Kapitalm\u00e4<span class=\"_ _a\"></span>rkten, <span class=\"_ _e\"></span>wobei <span class=\"_ _3\"></span>vor <span class=\"_ _e\"></span>allem <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>Entwicklunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>mit <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>nmittelchar<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>kter <span class=\"_ _3\"></span>ausgest<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ttete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Anlei<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>aus <span class=\"_ _3\"></span>dem euro<span class=\"_ _d\"></span>p\u00e4isc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungssekto<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>besond<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fme<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ksam<span class=\"_ _a\"></span>keit <span class=\"_ _e\"></span>genie<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>en. <span class=\"_ _3\"></span>Neue <span class=\"_ _3\"></span>Kapital<span class=\"_ _d\"></span>instrum<span class=\"_ _a\"></span>ente, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>sich <span class=\"_ _3\"></span>am <span class=\"_ _3\"></span>Kapit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l-<span class=\"_ _3ca\"> </span>markt f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungen entwick<span class=\"_ _a\"></span>eln, wer<span class=\"_ _a\"></span>den auf ih<span class=\"_ _d\"></span>re A<span class=\"_ _a\"></span>nwendbar<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>VIG Holding g<span class=\"_ _a\"></span>epr\u00fcft.<span class=\"_ _a\"></span> EIGENMI<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>TELAUS<span class=\"_ _a\"></span>ST<span class=\"_ _a\"></span>A<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>TUNG<span class=\"_ _a\"></span> Zum <span class=\"_ _1\"></span>31. D<span class=\"_ _a\"></span>ezember 2023 betr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>im Firmen<span class=\"_ _d\"></span>buc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>einge<span class=\"_ _d\"></span>trage<span class=\"_ _a\"></span>ne <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>zeichnete<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>Kapital EUR 132.887<span class=\"_ _a\"></span>.468,20,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>eing<span class=\"_ _a\"></span>eteilt <span class=\"_ _1\"></span>in 128.0<span class=\"_ _d\"></span>00.00<span class=\"_ _d\"></span>0 auf den:<span class=\"_ _a\"></span>die Inhaber:in la<span class=\"_ _a\"></span>utende n<span class=\"_ _a\"></span>ennwertlose <span class=\"_ _a\"></span>St\u00fcckaktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> mit S<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>recht. Z<span class=\"_ _a\"></span>um 31. De<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>emb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r 2023 <span class=\"_ _a\"></span>hielt di<span class=\"_ _d\"></span>e VIG Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g kein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> (31. De<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>mb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> 2022<span class=\"_ _a\"></span>: keine) eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n Akti<span class=\"_ _d\"></span>en. Dar\u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> hina<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s ka<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n die VIG Hol<span class=\"_ _d\"></span>ding ih<span class=\"_ _d\"></span>re Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pital<span class=\"_ _a\"></span>aus-<span class=\"_ _3ca\"> </span>stattung <span class=\"_ _a\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df K<span class=\"_ _d\"></span>apital<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rm<span class=\"_ _d\"></span>\u00e4chtigung<span class=\"_ _a\"></span>en d<span class=\"_ _a\"></span>urch <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Aktion\u00e4r<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>sowoh<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>die<span class=\"_ _a\"></span> Ausg<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orzugs- <span class=\"_ _2\"></span>als a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>h <span class=\"_ _a\"></span>von St<span class=\"_ _a\"></span>amm<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span>aktien <span class=\"_ _3\"></span>erh\u00f6h<span class=\"_ _d\"></span>en. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>ein<span class=\"_ _d\"></span>zelnen <span class=\"_ _3\"></span>Erm\u00e4<span class=\"_ _d\"></span>chtigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Anhanga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gabe <span class=\"_ _3\"></span>25.10<span class=\"_ _d\"></span>. <span class=\"_ _3\"></span>Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zerneige<span class=\"_ _a\"></span>nkapital <span class=\"_ _3\"></span>ab <span class=\"_ _3\"></span>Seite 177<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>an-<span class=\"_ _3ca\"> </span>gef\u00fchrt.<span class=\"_ _a\"></span> Zum<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>31.<span class=\"_ _a\"></span> De<span class=\"_ _a\"></span>zemb<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>2023<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>betr<span class=\"_ _a\"></span>ug <span class=\"_ _11\"> </span>die<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Sol<span class=\"_ _d\"></span>ve<span class=\"_ _a\"></span>nzq<span class=\"_ _a\"></span>uote<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _10\"> </span>na<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Sol<span class=\"_ _a\"></span>venc<span class=\"_ _a\"></span>y <span class=\"_ _11\"> </span>II <span class=\"_ _11\"> </span>defi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>VIG<span class=\"_ _a\"></span>-V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>erung<span class=\"_ _a\"></span>sgr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>268,<span class=\"_ _d\"></span>90<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% </span></span>(31<span class=\"_ _d\"></span>. D<span class=\"_ _a\"></span>eze<span class=\"_ _a\"></span>mbe<span class=\"_ _a\"></span>r 20<span class=\"_ _a\"></span>22: 2<span class=\"_ _a\"></span>79,91<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%). </span></span>LANGFRIS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>GE FR<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>MDFINAN<span class=\"_ _a\"></span>ZIERUNG Zum <span class=\"_ _3\"></span>31. D<span class=\"_ _a\"></span>ezemb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r 2023<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>hatte <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>IG-V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _1\"></span>ausste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>nachra<span class=\"_ _d\"></span>ngige<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>An<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>eihen <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ntersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedli<span class=\"_ _a\"></span>chsten Laufzeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>F\u00fcr D<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tai<span class=\"_ _a\"></span>ls zum <span class=\"_ _a\"></span>Anleihenpr<span class=\"_ _a\"></span>ogramm <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G-V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erungsg<span class=\"_ _d\"></span>ruppe <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d auf A<span class=\"_ _a\"></span>ngabe <span class=\"_ _a\"></span>2.10. <span class=\"_ _a\"></span>Nachrangige <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _d\"></span>nd-<span class=\"_ _3ca\"> </span>lichkeiten <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>b <span class=\"_ _a\"></span>Seite 99 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Die B<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>rac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der L<span class=\"_ _a\"></span>aufzeiten <span class=\"_ _a\"></span>zeigt, <span class=\"_ _a\"></span>da<span class=\"_ _1\"></span>ss <span class=\"_ _a\"></span>der <span class=\"_ _d\"></span>Sch<span class=\"_ _a\"></span>werpunkt <span class=\"_ _a\"></span>der VI<span class=\"_ _d\"></span>G-V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erungsg<span class=\"_ _d\"></span>ru<span class=\"_ _d\"></span>p-<span class=\"_ _3ca\"> </span>pe <span class=\"_ _1\"></span>auf nachrangig<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>eiten liegt, die <span class=\"_ _1\"></span>auf die <span class=\"_ _1\"></span>Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>mittel anr<span class=\"_ _a\"></span>echenbar sind. Die a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>gemeine<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Kapitalmar<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span>gunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sowie <span class=\"_ _1\"></span>and<span class=\"_ _a\"></span>ere <span class=\"_ _1\"></span>Umst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>e, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>ent<span class=\"_ _d\"></span>wede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Fina<span class=\"_ _a\"></span>nzdienstl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>istu<span class=\"_ _d\"></span>ngsbra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>insg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>samt<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>VIG<span class=\"_ _a\"></span>-V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungs-<span class=\"_ _3ca\"> </span>gruppe <span class=\"_ _1\"></span>betref<span class=\"_ _a\"></span>fen, <span class=\"_ _3\"></span>k\u00f6<span class=\"_ _a\"></span>nnen <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>ch <span class=\"_ _3\"></span>nac<span class=\"_ _d\"></span>hteili<span class=\"_ _a\"></span>g <span class=\"_ _3\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskost<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>un<span class=\"_ _d\"></span>d <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erf\u00fcgb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rkei<span class=\"_ _d\"></span>t <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Fremdka<span class=\"_ _a\"></span>pital <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irk<span class=\"_ _d\"></span>en. Das <span class=\"_ _2\"></span>Ziel <span class=\"_ _a\"></span>ist <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>deshalb, <span class=\"_ _a\"></span>Refina<span class=\"_ _d\"></span>nzieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsrisi<span class=\"_ _d\"></span>ken <span class=\"_ _2\"></span>durch <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>zuk\u00fcnftig <span class=\"_ _2\"></span>ve<span class=\"_ _1\"></span>rs<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>\u00e4rkt<span class=\"_ _a\"></span>e <span class=\"_ _d\"></span>aktive <span class=\"_ _2\"></span>Steuerung <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>K<span class=\"_ _d\"></span>apitalst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ukt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>m\u00f6gli<span class=\"_ _a\"></span>chst gering z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "<div class=\"t m1 h28 ff57 fsa fc5 sc0 ls4 ws0 gs413\">Kapitalmana<span class=\"_ _a\"></span>gement </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25d5\">Im <span class=\"_ _3\"></span>Inter<span class=\"_ _a\"></span>esse <span class=\"_ _1\"></span>unsere<span class=\"_ _a\"></span>r <span class=\"_ _3\"></span>Aktion\u00e4<span class=\"_ _a\"></span>re <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>unser<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsk<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nde<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ist <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>er <span class=\"_ _3\"></span>Ziel, <span class=\"_ _1\"></span>dass <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>VIG <span class=\"_ _3\"></span>Holdi<span class=\"_ _a\"></span>ng <span class=\"_ _3\"></span>jed<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rzeit<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ange-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25d6\">messe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>kapitali<span class=\"_ _a\"></span>siert <span class=\"_ _11\"> </span>ist <span class=\"_ _e\"></span>und <span class=\"_ _e\"></span>dass <span class=\"_ _e\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _e\"></span>operative<span class=\"_ _d\"></span>n <span class=\"_ _e\"></span>Ve<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rungsg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sell<span class=\"_ _d\"></span>sc<span class=\"_ _d\"></span>hafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>zumi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>des<span class=\"_ _d\"></span>t <span class=\"_ _f\"> </span>ihr<span class=\"_ _d\"></span>e <span class=\"_ _f\"> </span>jeweili<span class=\"_ _a\"></span>gen<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>reg<span class=\"_ _d\"></span>ulatorisc<span class=\"_ _a\"></span>hen </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs416\">Kapitalanfor<span class=\"_ _2\"></span>derungen <span class=\"_ _2\"></span>erf\u00fclle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>VIG <span class=\"_ _2\"></span>Holding <span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>istoris<span class=\"_ _a\"></span>ch <span class=\"_ _a\"></span>aufgrund <span class=\"_ _2\"></span>ihr<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>erfolgr<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>chen <span class=\"_ _a\"></span>Gesc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>\u00e4ftss<span class=\"_ _a\"></span>trategie <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n <span class=\"_ _d\"></span>se<span class=\"_ _d\"></span>hr <span class=\"_ _a\"></span>kapi<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>al-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25d7\">starkes <span class=\"_ _1\"></span>Unte<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>nehme<span class=\"_ _d\"></span>n. <span class=\"_ _1\"></span>Au<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>den Erha<span class=\"_ _1\"></span>lt <span class=\"_ _1\"></span>dies<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>guten <span class=\"_ _1\"></span>Kapitals<span class=\"_ _d\"></span>t\u00e4rk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>legen <span class=\"_ _1\"></span>wir <span class=\"_ _1\"></span>auch <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Zuk<span class=\"_ _a\"></span>unft <span class=\"_ _3\"></span>beso<span class=\"_ _a\"></span>ndere<span class=\"_ _d\"></span>n <span class=\"_ _1\"></span>We<span class=\"_ _d\"></span>rt, <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>so<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>l </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25d8\">prof<span class=\"_ _a\"></span>itab<span class=\"_ _1\"></span>le <span class=\"_ _a\"></span>Wa<span class=\"_ _a\"></span>ch<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>umsm\u00f6g<span class=\"_ _d\"></span>lic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>nutzen als<span class=\"_ _a\"></span> auch gro<span class=\"_ _a\"></span>\u00dfe<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Schadenerei<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>isse a<span class=\"_ _a\"></span>bfedern zu k\u00f6<span class=\"_ _a\"></span>nnen<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs25d9\">ST<span class=\"_ _a\"></span>ANDARD &amp;<span class=\"_ _a\"></span> POOR\u2019S-<span class=\"_ _a\"></span>R<span class=\"_ _1\"></span>A<span class=\"_ _2\"></span>TING </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs256e\">Dar\u00fcber <span class=\"_ _e\"></span>h<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>aus <span class=\"_ _f\"></span>legt <span class=\"_ _f\"></span>die <span class=\"_ _f\"></span>VIG <span class=\"_ _f\"></span>Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _f\"> </span>beso<span class=\"_ _a\"></span>nderes <span class=\"_ _e\"></span>Augenm<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span>k <span class=\"_ _f\"></span>auf <span class=\"_ _e\"></span>e<span class=\"_ _1\"></span>in <span class=\"_ _f\"> </span>da<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>rhaft <span class=\"_ _f\"> </span>starkes <span class=\"_ _f\"> </span>Kr<span class=\"_ _a\"></span>editrating <span class=\"_ _e\"></span>der <span class=\"_ _f\"> </span>Ratingage<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>tur </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs256f\">Standar<span class=\"_ _a\"></span>d &amp; Poor<span class=\"_ _a\"></span>\u2019<span class=\"_ _2\"></span>s <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>S&amp;P) <span class=\"_ _a\"></span>und u<span class=\"_ _d\"></span>nterzie<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _d\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>her <span class=\"_ _a\"></span>regelm<span class=\"_ _d\"></span>\u00e4\u00df<span class=\"_ _a\"></span>ig der Be<span class=\"_ _a\"></span>wertung vo<span class=\"_ _a\"></span>n S&amp;P<span class=\"_ _17\"></span>. S&amp;P<span class=\"_ _a\"></span> hat i<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r eig<span class=\"_ _a\"></span>enes <span class=\"_ _a\"></span>K<span class=\"_ _1\"></span>apit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lmo<span class=\"_ _a\"></span>dell, </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2570\">um das V<span class=\"_ _2\"></span>erh\u00e4lt<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>is z<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>isc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>en d<span class=\"_ _a\"></span>em erford<span class=\"_ _a\"></span>erlichen <span class=\"_ _a\"></span>Risikokapit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l u<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d d<span class=\"_ _d\"></span>er verf\u00fcg<span class=\"_ _a\"></span>baren Ka<span class=\"_ _a\"></span>pitalausst<span class=\"_ _a\"></span>at<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s U<span class=\"_ _a\"></span>ntern<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>hme<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>s </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2571\">zu <span class=\"_ _a\"></span>beurteil<span class=\"_ _a\"></span>en. <span class=\"_ _a\"></span>Im <span class=\"_ _a\"></span>Novem<span class=\"_ _a\"></span>ber 2023 <span class=\"_ _2\"></span>hat <span class=\"_ _a\"></span>S&amp;P <span class=\"_ _2\"></span>das <span class=\"_ _a\"></span>\u201eA+\u201c-<span class=\"_ _a\"></span>Ra<span class=\"_ _1\"></span>ti<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g, <span class=\"_ _2\"></span>verb<span class=\"_ _d\"></span>unden <span class=\"_ _a\"></span>mit <span class=\"_ _2\"></span>einem <span class=\"_ _2\"></span>\u201estabil<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n\u201c <span class=\"_ _2\"></span>Au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>blick, <span class=\"_ _a\"></span>best\u00e4tig<span class=\"_ _d\"></span>t. <span class=\"_ _a\"></span>Die <span class=\"_ _2\"></span>Kapit<span class=\"_ _d\"></span>al-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25da\">ausstattu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>bersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eitet die f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> d<span class=\"_ _a\"></span>as AAA-Ni<span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>eau g<span class=\"_ _a\"></span>eltende<span class=\"_ _a\"></span>n Anford<span class=\"_ _a\"></span>erungen.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2573\">Die <span class=\"_ _10\"> </span>na<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span>rang<span class=\"_ _a\"></span>ige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Anl<span class=\"_ _a\"></span>eihe<span class=\"_ _a\"></span>n, <span class=\"_ _12\"> </span>be<span class=\"_ _a\"></span>geb<span class=\"_ _a\"></span>en  i<span class=\"_ _a\"></span>m <span class=\"_ _12\"> </span>J<span class=\"_ _a\"></span>ahr 2<span class=\"_ _a\"></span>015 <span class=\"_ _11\"> </span>(EUR<span class=\"_ _a\"></span> 400<span class=\"_ _a\"></span> Mi<span class=\"_ _a\"></span>o. <span class=\"_ _12\"> </span>Tie<span class=\"_ _a\"></span>r 2,<span class=\"_ _a\"></span>  er<span class=\"_ _a\"></span>ste<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>K\u00fcn<span class=\"_ _a\"></span>dig<span class=\"_ _a\"></span>ungst<span class=\"_ _a\"></span>erm<span class=\"_ _a\"></span>in <span class=\"_ _12\"> </span>2<span class=\"_ _d\"></span>. <span class=\"_ _12\"> </span>M<span class=\"_ _a\"></span>\u00e4rz <span class=\"_ _10\"> </span>202<span class=\"_ _d\"></span>6<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>, <span class=\"_ _10\"> </span>im </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25db\">Ja<span class=\"_ _a\"></span>hr 20<span class=\"_ _a\"></span>17 <span class=\"_ _e\"></span>(EUR<span class=\"_ _a\"></span> 200<span class=\"_ _a\"></span> Mio<span class=\"_ _a\"></span>. <span class=\"_ _11\"> </span>Tie<span class=\"_ _a\"></span>r 2,<span class=\"_ _a\"></span> <span class=\"_ _f\"> </span>erst<span class=\"_ _a\"></span>er <span class=\"_ _f\"> </span>K\u00fcn<span class=\"_ _a\"></span>digu<span class=\"_ _a\"></span>ngs<span class=\"_ _d\"></span>te<span class=\"_ _a\"></span>rmin<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>13.<span class=\"_ _a\"></span> A<span class=\"_ _d\"></span>pril<span class=\"_ _a\"></span> 20<span class=\"_ _a\"></span>27<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>und<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>im <span class=\"_ _f\"></span>J<span class=\"_ _a\"></span>ahr 2<span class=\"_ _a\"></span>022 <span class=\"_ _e\"></span>(EUR<span class=\"_ _a\"></span> 50<span class=\"_ _d\"></span>0<span class=\"_ _a\"></span> Mio<span class=\"_ _a\"></span>. <span class=\"_ _11\"> </span>Tie<span class=\"_ _a\"></span>r 2, <span class=\"_ _e\"></span>erst<span class=\"_ _a\"></span>er </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c1\">K\u00fc<span class=\"_ _a\"></span>ndig<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>term<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> 1<span class=\"_ _a\"></span>5.<span class=\"_ _a\"></span> Jun<span class=\"_ _a\"></span>i 20<span class=\"_ _a\"></span>32<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>wer<span class=\"_ _d\"></span>de<span class=\"_ _a\"></span>n <span class=\"_ _a\"></span>von<span class=\"_ _a\"></span> S&amp;<span class=\"_ _a\"></span>P <span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>t <span class=\"_ _a\"></span>\u201eA-\u201c <span class=\"_ _2\"></span>be<span class=\"_ _a\"></span>werte<span class=\"_ _a\"></span>t. <span class=\"_ _a\"></span>Di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>S<span class=\"_ _a\"></span>enio<span class=\"_ _a\"></span>r<span class=\"_ _a\"></span>-N<span class=\"_ _a\"></span>ach<span class=\"_ _d\"></span>hal<span class=\"_ _a\"></span>tigk<span class=\"_ _a\"></span>eits<span class=\"_ _a\"></span>anl<span class=\"_ _a\"></span>eihe,<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>wel<span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>im <span class=\"_ _2\"></span>Ja<span class=\"_ _a\"></span>hr 20<span class=\"_ _a\"></span>21 </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2574\">beg<span class=\"_ _a\"></span>ebe<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>wur<span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>(EU<span class=\"_ _a\"></span>R 50<span class=\"_ _a\"></span>0 <span class=\"_ _a\"></span>Mio.<span class=\"_ _d\"></span>,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>Lauf<span class=\"_ _a\"></span>zeit <span class=\"_ _1\"></span>15 <span class=\"_ _3\"></span>Ja<span class=\"_ _a\"></span>hr<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>endf<span class=\"_ _a\"></span>\u00e4lli<span class=\"_ _a\"></span>g),<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>wir<span class=\"_ _a\"></span>d <span class=\"_ _3\"></span>vo<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>S&amp;<span class=\"_ _a\"></span>P <span class=\"_ _3\"></span>mi<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>\u201eA\u201c<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>be<span class=\"_ _a\"></span>wer<span class=\"_ _d\"></span>tet<span class=\"_ _a\"></span>, <span class=\"_ _3\"></span>ein<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>S&amp;P<span class=\"_ _a\"></span>-An<span class=\"_ _a\"></span>re<span class=\"_ _a\"></span>che<span class=\"_ _a\"></span>nba<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>t <span class=\"_ _3\"></span>ist </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2262\">nic<span class=\"_ _a\"></span>ht <span class=\"_ _11\"> </span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>ebe<span class=\"_ _a\"></span>n. <span class=\"_ _11\"> </span>Je<span class=\"_ _a\"></span>ne <span class=\"_ _11\"> </span>nac<span class=\"_ _a\"></span>hra<span class=\"_ _d\"></span>ngi<span class=\"_ _a\"></span>ge <span class=\"_ _11\"> </span>A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>eihe<span class=\"_ _a\"></span>, <span class=\"_ _11\"> </span>di<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>im<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>Jah<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> 2<span class=\"_ _a\"></span>013<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>be<span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>en <span class=\"_ _f\"> </span>wurd<span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>(EU<span class=\"_ _a\"></span>R 5<span class=\"_ _d\"></span>00<span class=\"_ _a\"></span> Mi<span class=\"_ _a\"></span>o. <span class=\"_ _11\"> </span>T<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>er <span class=\"_ _11\"> </span>2<span class=\"_ _a\"></span>)<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>wur<span class=\"_ _a\"></span>de <span class=\"_ _f\"> </span>zum <span class=\"_ _f\"> </span>erst<span class=\"_ _a\"></span>en </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs22c2\">K\u00fc<span class=\"_ _a\"></span>ndig<span class=\"_ _a\"></span>ungs<span class=\"_ _a\"></span>term<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> am<span class=\"_ _a\"></span> 9<span class=\"_ _a\"></span>. Okt<span class=\"_ _a\"></span>obe<span class=\"_ _a\"></span>r 2<span class=\"_ _a\"></span>023 <span class=\"_ _d\"></span>g<span class=\"_ _a\"></span>ek\u00fc<span class=\"_ _a\"></span>ndig<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>.<span class=\"_ _a\"></span> </div><div class=\"t m1 h23 ff58 fsa fc5 sc0 ls4 ws0 gs2264\">AKTIVES K<span class=\"_ _a\"></span>APIT<span class=\"_ _a\"></span>ALMANAG<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>M<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>NT </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2265\">Die <span class=\"_ _3\"></span>VIG <span class=\"_ _3\"></span>Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _3\"></span>\u00fcb<span class=\"_ _d\"></span>erwac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>t <span class=\"_ _3\"></span>ihre<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>Kapitalpo<span class=\"_ _d\"></span>sitio<span class=\"_ _a\"></span>nen <span class=\"_ _3\"></span>anhand <span class=\"_ _1\"></span>der <span class=\"_ _3\"></span>oben <span class=\"_ _3\"></span>angef<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>hrte<span class=\"_ _a\"></span>n <span class=\"_ _e\"></span>Kriterie<span class=\"_ _a\"></span>n <span class=\"_ _3\"></span>und <span class=\"_ _e\"></span>f\u00fchrt<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>angem<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>sse<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Ma<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2266\">nahmen <span class=\"_ _1\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Kapitalst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ukt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>weiter <span class=\"_ _1\"></span>verbesse<span class=\"_ _a\"></span>rn<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Kapital- <span class=\"_ _1\"></span>und <span class=\"_ _1\"></span>Solvabilit\u00e4ts<span class=\"_ _a\"></span>position <span class=\"_ _1\"></span>dauerhaft <span class=\"_ _1\"></span>st\u00e4rk<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>Als </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2267\">Ziel <span class=\"_ _2\"></span>setz<span class=\"_ _1\"></span>t <span class=\"_ _a\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>VIG <span class=\"_ _a\"></span>Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>alle<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>er<span class=\"_ _1\"></span>sic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>er<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ngs<span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>t<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rnehmen <span class=\"_ _a\"></span>der <span class=\"_ _2\"></span>Gruppe, <span class=\"_ _2\"></span>trotz <span class=\"_ _2\"></span>angestreb<span class=\"_ _a\"></span>ten <span class=\"_ _a\"></span>W<span class=\"_ _a\"></span>achstums, <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>Solven<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2268\">quote <span class=\"_ _e\"></span>zumindest <span class=\"_ _3\"></span>auf <span class=\"_ _e\"></span>de<span class=\"_ _1\"></span>m <span class=\"_ _e\"></span>der<span class=\"_ _a\"></span>zeitigen <span class=\"_ _f\"></span>Ni<span class=\"_ _a\"></span>ve<span class=\"_ _1\"></span>au <span class=\"_ _3\"></span>zu<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>alt<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n. <span class=\"_ _e\"></span>Di<span class=\"_ _d\"></span>e <span class=\"_ _e\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _a\"></span>G<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Holding <span class=\"_ _e\"></span>defini<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rt <span class=\"_ _e\"></span>auf <span class=\"_ _e\"></span>Solvency <span class=\"_ _e\"></span>II-Gr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ebe<span class=\"_ _a\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2269\">Solve<span class=\"_ _d\"></span>nzkorrido<span class=\"_ _d\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>150<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bis <span class=\"_ _1\"></span>200<span class=\"fsb\"> </span>% <span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>Solven<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>q<span class=\"_ _d\"></span>uote, <span class=\"_ _1\"></span>wobei diese <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>andbreite <span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>die v<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>nzelnen <span class=\"_ _1\"></span>Gruppe<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>ell-<span class=\"_ _3ca\"> </span></span></span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs2575\">schafte<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> in A<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>sp<span class=\"_ _d\"></span>ruch ge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>omm<span class=\"_ _a\"></span>enen \u00dcbe<span class=\"_ _a\"></span>rgangsr<span class=\"_ _a\"></span>egelungen f<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>r tec<span class=\"_ _a\"></span>hnische R<span class=\"_ _a\"></span>\u00fc<span class=\"_ _1\"></span>cks<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>ellu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ge<span class=\"_ _d\"></span>n festg<span class=\"_ _d\"></span>elegt <span class=\"_ _d\"></span>wird.<span class=\"_ _a\"></span> </div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs226b\">Der <span class=\"_ _1\"></span>S<span class=\"_ _a\"></span>chwerpunkt<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>des Kapitalm<span class=\"_ _d\"></span>an<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>gem<span class=\"_ _a\"></span>ents <span class=\"_ _1\"></span>liegt auf de<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> nachra<span class=\"_ _d\"></span>ngige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> und mit Eigenmitt<span class=\"_ _a\"></span>elcharakter<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>ausges<span class=\"_ _a\"></span>ta<span class=\"_ _1\"></span>ttet<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>la<span class=\"_ _a\"></span>ng-<span class=\"_ _3ca\"> </span></div><div class=\"t m1 h18 ff59 fsa fc5 sc0 ls4 ws0 gs226c\">fristig<span class=\"_ _d\"></span>en <span class=\"_ _3\"></span>V<span class=\"_ _2\"></span>erbindlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Der <span class=\"_ _3\"></span>B<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>eich <span class=\"_ _1\"></span>Gro<span class=\"_ _d\"></span>up <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>re<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>sury <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Capital <span class=\"_ _1\"></span>Ma<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>agem<span class=\"_ _d\"></span>ent <span class=\"_ _1\"></span>beoba<span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>htet <span class=\"_ _1\"></span>st\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dig die <span class=\"_ _3\"></span>Entwic<span class=\"_ _a\"></span>klungen a<span class=\"_ _1\"></span>n<span class=\"_ _3ca\"> </span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25dd\">den <span class=\"_ _e\"></span>Kapitalm\u00e4<span class=\"_ _a\"></span>rkten, <span class=\"_ _e\"></span>wobei <span class=\"_ _3\"></span>vor <span class=\"_ _e\"></span>allem <span class=\"_ _e\"></span>die <span class=\"_ _3\"></span>Entwicklunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>der <span class=\"_ _e\"></span>mit <span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>ige<span class=\"_ _a\"></span>nmittelchar<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>kter <span class=\"_ _3\"></span>ausgest<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ttete<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Anlei<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n <span class=\"_ _f\"></span>aus <span class=\"_ _3\"></span>dem </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25de\">euro<span class=\"_ _d\"></span>p\u00e4isc<span class=\"_ _a\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>ersic<span class=\"_ _a\"></span>herungssekto<span class=\"_ _a\"></span>r <span class=\"_ _e\"></span>besond<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>A<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>fme<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ksam<span class=\"_ _a\"></span>keit <span class=\"_ _e\"></span>genie<span class=\"_ _a\"></span>\u00df<span class=\"_ _1\"></span>en. <span class=\"_ _3\"></span>Neue <span class=\"_ _3\"></span>Kapital<span class=\"_ _d\"></span>instrum<span class=\"_ _a\"></span>ente, <span class=\"_ _3\"></span>die <span class=\"_ _e\"></span>sich <span class=\"_ _3\"></span>am <span class=\"_ _3\"></span>Kapit<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25df\">markt f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _2\"></span>ersicher<span class=\"_ _a\"></span>ungen entwick<span class=\"_ _a\"></span>eln, wer<span class=\"_ _a\"></span>den auf ih<span class=\"_ _d\"></span>re A<span class=\"_ _a\"></span>nwendbar<span class=\"_ _a\"></span>ke<span class=\"_ _1\"></span>it f\u00fc<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> die <span class=\"_ _a\"></span>VIG Holding g<span class=\"_ _a\"></span>epr\u00fcft.<span class=\"_ _a\"></span> </div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs25e0\">EIGENMI<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>TELAUS<span class=\"_ _a\"></span>ST<span class=\"_ _a\"></span>A<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>TUNG<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25e1\">Zum <span class=\"_ _1\"></span>31. D<span class=\"_ _a\"></span>ezember 2023 betr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>g <span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>im Firmen<span class=\"_ _d\"></span>buc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>einge<span class=\"_ _d\"></span>trage<span class=\"_ _a\"></span>ne <span class=\"_ _3\"></span>ge<span class=\"_ _a\"></span>zeichnete<span class=\"_ _d\"></span> <span class=\"_ _1\"></span>Kapital EUR 132.887<span class=\"_ _a\"></span>.468,20,<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>eing<span class=\"_ _a\"></span>eteilt <span class=\"_ _1\"></span>in </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25e2\">128.0<span class=\"_ _d\"></span>00.00<span class=\"_ _d\"></span>0 auf den:<span class=\"_ _a\"></span>die Inhaber:in la<span class=\"_ _a\"></span>utende n<span class=\"_ _a\"></span>ennwertlose <span class=\"_ _a\"></span>St\u00fcckaktie<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> mit S<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>imm<span class=\"_ _a\"></span>recht. Z<span class=\"_ _a\"></span>um 31. De<span class=\"_ _a\"></span>z<span class=\"_ _1\"></span>emb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r 2023 <span class=\"_ _a\"></span>hielt di<span class=\"_ _d\"></span>e </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25e3\">VIG Holdi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g kein<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> (31. De<span class=\"_ _a\"></span>ze<span class=\"_ _1\"></span>mb<span class=\"_ _a\"></span>er<span class=\"_ _1\"></span> 2022<span class=\"_ _a\"></span>: keine) eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _d\"></span>n Akti<span class=\"_ _d\"></span>en. Dar\u00fcbe<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> hina<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>s ka<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>n die VIG Hol<span class=\"_ _d\"></span>ding ih<span class=\"_ _d\"></span>re Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>k<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>pital<span class=\"_ _a\"></span>aus-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25e4\">stattung <span class=\"_ _a\"></span>gem\u00e4<span class=\"_ _a\"></span>\u00df K<span class=\"_ _d\"></span>apital<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>rm<span class=\"_ _d\"></span>\u00e4chtigung<span class=\"_ _a\"></span>en d<span class=\"_ _a\"></span>urch <span class=\"_ _a\"></span>die <span class=\"_ _a\"></span>Aktion\u00e4r<span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>sowoh<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>durc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>die<span class=\"_ _a\"></span> Ausg<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>V<span class=\"_ _a\"></span>orzugs- <span class=\"_ _2\"></span>als a<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>c<span class=\"_ _d\"></span>h <span class=\"_ _a\"></span>von St<span class=\"_ _a\"></span>amm<span class=\"_ _d\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25e5\">aktien <span class=\"_ _3\"></span>erh\u00f6h<span class=\"_ _d\"></span>en. <span class=\"_ _3\"></span>Die <span class=\"_ _3\"></span>ein<span class=\"_ _d\"></span>zelnen <span class=\"_ _3\"></span>Erm\u00e4<span class=\"_ _d\"></span>chtigu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gen <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>der <span class=\"_ _3\"></span>Anhanga<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gabe <span class=\"_ _3\"></span>25.10<span class=\"_ _d\"></span>. <span class=\"_ _3\"></span>Ko<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>zerneige<span class=\"_ _a\"></span>nkapital <span class=\"_ _3\"></span>ab <span class=\"_ _3\"></span>Seite 177<span class=\"_ _a\"></span> <span class=\"_ _e\"></span>an-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25e6\">gef\u00fchrt.<span class=\"_ _a\"></span> </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25e8\">Zum<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>31.<span class=\"_ _a\"></span> De<span class=\"_ _a\"></span>zemb<span class=\"_ _a\"></span>er <span class=\"_ _a\"></span>2023<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>betr<span class=\"_ _a\"></span>ug <span class=\"_ _11\"> </span>die<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Sol<span class=\"_ _d\"></span>ve<span class=\"_ _a\"></span>nzq<span class=\"_ _a\"></span>uote<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>de<span class=\"_ _a\"></span>r <span class=\"_ _10\"> </span>na<span class=\"_ _d\"></span>ch<span class=\"_ _a\"></span> <span class=\"_ _10\"> </span>Sol<span class=\"_ _a\"></span>venc<span class=\"_ _a\"></span>y <span class=\"_ _11\"> </span>II <span class=\"_ _11\"> </span>defi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>ert<span class=\"_ _a\"></span>en <span class=\"_ _11\"> </span>VIG<span class=\"_ _a\"></span>-V<span class=\"_ _2\"></span>ersi<span class=\"_ _a\"></span>ch<span class=\"_ _a\"></span>erung<span class=\"_ _a\"></span>sgr<span class=\"_ _a\"></span>uppe<span class=\"_ _a\"></span> <span class=\"_ _12\"> </span>268,<span class=\"_ _d\"></span>90<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">% </span></span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25e9\">(31<span class=\"_ _d\"></span>. D<span class=\"_ _a\"></span>eze<span class=\"_ _a\"></span>mbe<span class=\"_ _a\"></span>r 20<span class=\"_ _a\"></span>22: 2<span class=\"_ _a\"></span>79,91<span class=\"fsb\"> <span class=\"_ _a\"></span><span class=\"fsa\">%). </span></span></div><div class=\"t m2 h23 ff58 fsa fc5 sc0 ls4 ws0 gs25ea\">LANGFRIS<span class=\"_ _a\"></span>T<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>GE FR<span class=\"_ _a\"></span>E<span class=\"_ _1\"></span>MDFINAN<span class=\"_ _a\"></span>ZIERUNG </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25b5\">Zum <span class=\"_ _3\"></span>31. D<span class=\"_ _a\"></span>ezemb<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>r 2023<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>hatte <span class=\"_ _1\"></span>die <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>IG-V<span class=\"_ _a\"></span>ersich<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsgr<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>ppe <span class=\"_ _1\"></span>ausste<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>end<span class=\"_ _a\"></span>e <span class=\"_ _3\"></span>nachra<span class=\"_ _d\"></span>ngige<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>An<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>eihen <span class=\"_ _1\"></span>mit <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ntersc<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>iedli<span class=\"_ _a\"></span>chsten </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25b6\">Laufzeite<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>F\u00fcr D<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>tai<span class=\"_ _a\"></span>ls zum <span class=\"_ _a\"></span>Anleihenpr<span class=\"_ _a\"></span>ogramm <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>V<span class=\"_ _1\"></span>I<span class=\"_ _d\"></span>G-V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erungsg<span class=\"_ _d\"></span>ruppe <span class=\"_ _a\"></span>wir<span class=\"_ _a\"></span>d auf A<span class=\"_ _a\"></span>ngabe <span class=\"_ _a\"></span>2.10. <span class=\"_ _a\"></span>Nachrangige <span class=\"_ _a\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _d\"></span>nd-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25b7\">lichkeiten <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>b <span class=\"_ _a\"></span>Seite 99 <span class=\"_ _a\"></span>verwiese<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Die B<span class=\"_ _a\"></span>et<span class=\"_ _1\"></span>rac<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>tu<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _a\"></span>der L<span class=\"_ _a\"></span>aufzeiten <span class=\"_ _a\"></span>zeigt, <span class=\"_ _a\"></span>da<span class=\"_ _1\"></span>ss <span class=\"_ _a\"></span>der <span class=\"_ _d\"></span>Sch<span class=\"_ _a\"></span>werpunkt <span class=\"_ _a\"></span>der VI<span class=\"_ _d\"></span>G-V<span class=\"_ _2\"></span>ersich<span class=\"_ _d\"></span>erungsg<span class=\"_ _d\"></span>ru<span class=\"_ _d\"></span>p-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25b8\">pe <span class=\"_ _1\"></span>auf nachrangig<span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>V<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rbi<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>dlic<span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>k<span class=\"_ _d\"></span>eiten liegt, die <span class=\"_ _1\"></span>auf die <span class=\"_ _1\"></span>Eige<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>mittel anr<span class=\"_ _a\"></span>echenbar sind. Die a<span class=\"_ _1\"></span>ll<span class=\"_ _d\"></span>gemeine<span class=\"_ _a\"></span>n <span class=\"_ _1\"></span>Kapitalmar<span class=\"_ _a\"></span>kt<span class=\"_ _1\"></span>b<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25b9\">gunge<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sowie <span class=\"_ _1\"></span>and<span class=\"_ _a\"></span>ere <span class=\"_ _1\"></span>Umst\u00e4<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _d\"></span>e, <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>ent<span class=\"_ _d\"></span>wede<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>Fina<span class=\"_ _a\"></span>nzdienstl<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>istu<span class=\"_ _d\"></span>ngsbra<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ch<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>insg<span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>samt<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>ode<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>VIG<span class=\"_ _a\"></span>-V<span class=\"_ _a\"></span>ersicher<span class=\"_ _a\"></span>ungs-<span class=\"_ _3ca\"> </span></div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25ba\">gruppe <span class=\"_ _1\"></span>betref<span class=\"_ _a\"></span>fen, <span class=\"_ _3\"></span>k\u00f6<span class=\"_ _a\"></span>nnen <span class=\"_ _3\"></span>si<span class=\"_ _a\"></span>ch <span class=\"_ _3\"></span>nac<span class=\"_ _d\"></span>hteili<span class=\"_ _a\"></span>g <span class=\"_ _3\"></span>au<span class=\"_ _1\"></span>f<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>die <span class=\"_ _1\"></span>F<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _d\"></span>nzieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gskost<span class=\"_ _a\"></span>en <span class=\"_ _3\"></span>un<span class=\"_ _d\"></span>d <span class=\"_ _3\"></span>die<span class=\"_ _a\"></span> <span class=\"_ _3\"></span>V<span class=\"_ _a\"></span>erf\u00fcgb<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>rkei<span class=\"_ _d\"></span>t <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Fremdka<span class=\"_ _a\"></span>pital <span class=\"_ _1\"></span>au<span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>w<span class=\"_ _1\"></span>irk<span class=\"_ _d\"></span>en. </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25bb\">Das <span class=\"_ _2\"></span>Ziel <span class=\"_ _a\"></span>ist <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>deshalb, <span class=\"_ _a\"></span>Refina<span class=\"_ _d\"></span>nzieru<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>gsrisi<span class=\"_ _d\"></span>ken <span class=\"_ _2\"></span>durch <span class=\"_ _2\"></span>die <span class=\"_ _a\"></span>zuk\u00fcnftig <span class=\"_ _2\"></span>ve<span class=\"_ _1\"></span>rs<span class=\"_ _a\"></span>t<span class=\"_ _1\"></span>\u00e4rkt<span class=\"_ _a\"></span>e <span class=\"_ _d\"></span>aktive <span class=\"_ _2\"></span>Steuerung <span class=\"_ _a\"></span>der <span class=\"_ _a\"></span>K<span class=\"_ _d\"></span>apitalst<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ukt<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>m\u00f6gli<span class=\"_ _a\"></span>chst </div><div class=\"t m2 h18 ff59 fsa fc5 sc0 ls4 ws0 gs25eb\">gering z<span class=\"_ _a\"></span>u<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>alten.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "de",
    "entity": "scheme:549300JCRU23I1THU176",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}